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ANALISIS PENGGUNAAN INFORMASI AKUNTANSI PADA INDUSTRI MENENGAH DI KABUPATEN JEPARA Nahar, Aida; Widiastuti, Anna
Semantik Vol 1, No 1 (2011): Prosiding Semantik 2011
Publisher : Semantik

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.99 KB)

Abstract

Informasi akuntansi merupakan alat untuk pengambilan keputusan, terutama pelaku bisnis. banyak kelemahan dalam praktik akuntansi pada perusahaan kecil yang disebabkan, antara lain pendidikan dan overload standar akuntansi yang dijadikan pedoman dalam penyusunan pelaporan keuangan. Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan akuntansi, skala usaha, pengalaman usaha danjenis usaha terhadap penggunaan informasi akuntansi dengan ketidakpastian lingkungan sebagai variable moderating. Populasi penelitian adalah usaha menengah di Kabupaten Jepara dengan pengambilan sampel simple random sampling. Jumlah sampel yang diperoleh sebanyak 90 perusahaan. Metode analisis yang digunakan structural equation modeling yang diolah dengan bantuan software SmartPLS 2.0. Hasilanalisis menunjukkan bahwa, variabel independen yang berpengaruh signifikan adalah pengetahuan, pengalaman dan jenis usaha. Ketidakpastian Lingkungan secara signifikan memperlemah pengaruh skala usaha dan memperkuat perbedaan antar jenis usaha dalam menggunakan informasi akuntansiKata Kunci: Pengetahuan Akuntansi, Informasi Akuntansi, Ketidakpastian Lingkungan
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH KABUPATEN JEPARA Aliyah, Siti; Nahar, Aida
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 2, Tahun 2012
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.674 KB) | DOI: 10.14710/jaa.8.2.137-150

Abstract

This research aims to empirically examine the effect of regional financial statement presentation andaccessibility of financial statements for transparency and accountability in financial management. Theresearch was conducted in Jepara district, for four months from January to April 2012. The samplingmethod used is proporsionate stratified random sampling; the sample is then determined by 40 members oflocal legislative council and 36 NGOs. For this research the data analyzed using multiple linear regressionwith tools statistical program, after test the classical assumptions are met. The results of this research showthat the presentation of the financial statements and the accessibility of the area of financial reportingpartial or jointly positive effect on transparency and accountability in financial management.Keywords:local financial reports, accessibility, transparency and accountability
KESADARAN MAHASISWA AKUNTANSI STIENU JEPARA MENGENAI ETIKA DALAM AUDIT INTERNAL Marisan, Ichwan; Nahar, Aida; Sofwan, Ali
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 2, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.853 KB) | DOI: 10.14710/jaa.10.2.256-276

Abstract

The ability of internal auditors in the future, namely current students, to recognize and reactappropriately to the ethical dilemma is a problem that gets the attention of the accountingprofession. Based on this thinking it needs a study to measure the ethical awareness of thestudents when they are presented with the dilemma of internal audit situation, where they have tomake decisions based on ethical considerations. The aim of this study was to examine differencesin the accounting student awareness of ethical decision-making between men and women auditand examine differences in ethical awareness in decision making audit between students whohave taken courses with the auditing yet. Ethical decision-making variables broken down intosix scenarios. Scenario odd number (1, 3, 5) is an ethical action while the scenario is even (2, 4, 6) is an unethical act. The study population was a sample of accounting students with students who are auditing the class I / II. Methods of data collection by questionnaires distributed directlyto students while in class. The analytical method used is a different test for non-parametric datadistribution is not normal. The conclusion is the first, students have the awareness of the ethicaldecision-making, but for ethical decision-making is not only one of the three scenarios scenariowas realized. Second, in general women are more able to take unethical decisions than men.Women are able to feel such an action is unethical than men. As for ethical decision-making nodistinction between men and women. Third, there was no difference in ethical decision makingas well as unethical among students who have attended the courses who have not followed theauditing auditing.
PENGEMBANGAN SISTEM ADMINISTRASI SEKOLAH BERBASIS TEKNOLOGI INFORMASI DI MTS. DARUL ULUM DAN MTS. MIFTAHUL HUDA DI KABUPATEN JEPARA Arifin, Miftah; Nahar, Aida
Journal of Dedicators Community Vol 1, No 1 (2017)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.97 KB) | DOI: 10.34001/jdc.v1i1.437

Abstract

Abstract This purpose of this activity are, first, provide companionship to the school administration system integrated to provide quick, effective and accurate services. Second, fix the quality management system of institutional to reach the school??s objectives. The method used are training, FGD, and Mentoring. The result show that, first, preparation Integrated School Administration System (SISDU) goes well. Obstacles encountered in the implementation of the infrastructure that SISDU is still limited and the ability of teachers to operate system needs to be improved. Second, the activities preparation of ISO-based governance system in general has been running well, but school administrators are still unfamiliar about the documents in the ISO standardize, they are already accustomed to using predefined Education Offices?? documents.Keywords: school administration, information technology, system administration, schoolAbstrakTujuan kegiatan ini ini, pertama, memberikan pendampingan terhadap sistem administrasi sekolah terintegrasi untuk memberikan layanan yang cepat, efektif dan akurat. Kedua, memperbaiki sistem manajemen mutu kelembagaan untuk mencapai tujuan sekolah. Metode yang digunakan adalah pelatihan, FGD, dan Mentoring. Hasil penelitian menunjukkan bahwa, pertama, persiapan Sistem Administrasi Sekolah Terpadu (SISDU) berjalan dengan baik. Kendala yang dihadapi dalam pelaksanaan infrastruktur yang SISDU masih terbatas dan kemampuan guru untuk mengoperasikan sistem perlu ditingkatkan. Kedua, persiapan kegiatan sistem pemerintahan berbasis ISO secara umum telah berjalan dengan baik, tetapi administrator sekolah masih asing tentang dokumen dalam ISO standarisasi, mereka suda h terbiasa menggunakan dokumen yang telah ditetapkan oleh Dinas Pendidikan.Kata Kunci: Administrasi sekolah, teknologi informasi, system administrasi
FAKTOR DETERMINAN YIELD OBLIGASI PERUSAHAAN KORPORASI Zulfa, Maunatun; Nahar, Aida
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 2 (2020): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (851.719 KB) | DOI: 10.22225/kr.11.2.1418.117-128

Abstract

Abstract The aims of this research was to analyze the effect of interest rates, bond ratings, company size, exchange rates, bond coupons, matutity, bond liquidity, solvency, and profitability on corporate bond yields. Yields have been received by investors from the bond investment profits are always fluctuating. The total number of population in this study were all corporate companies that issue bonds listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. A total of 90 bonds from 12 corporate companies were sampled in this study. The analytical tool used is multiple linear regression. The results of this study indicate that the dominant factors affecting bond yields are bond coupons and maturity. Bond coupons have a positive and significant effect on bond yields. The result of the research showed that matutity could prove to produce a negative and significant effect on bond yields. Keywords: Bond coupons; bond liquidity; bond ratings; bond yields; company size; exchange rates; interest rates; matutity; profitability; solvency Abstrak Tujuan dari penelitian ini adalah untuk menganalisis pengaruh tingkat bunga, peringkat obligasi, ukuran perusahaan, nilai tukar, kupon obligasi, matutity, likuiditas obligasi, solvabilitas, dan profitabilitas terhadap hasil obligasi perusahaan. Imbal hasil yang diterima investor dari investasi obligasi selalu berfluktuasi. Jumlah total populasi dalam penelitian ini adalah semua perusahaan perusahaan yang menerbitkan obligasi yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2015-2017. Sebanyak 90 obligasi dari 12 perusahaan perusahaan dijadikan sampel dalam penelitian ini. Alat analisis yang digunakan adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa faktor dominan yang mempengaruhi hasil obligasi adalah kupon obligasi dan jatuh tempo. Kupon obligasi memiliki efek positif dan signifikan terhadap hasil obligasi. Hasil penelitian menunjukkan bahwa matutity dapat membuktikan menghasilkan efek negatif dan signifikan terhadap hasil obligasi. Kata kunci: Kupon obligasi; likuiditas obligasi; peringkat obligasi; hasil obligasi; ukuran perusahaan; nilai tukar; suku bunga; matutity; keuntungan; solvabilitas
The Analysis of Human Resources Policies and Regional Financial Accounting System on Regional Government Financial Statements’ Quality Nahar, Aida; Subadriyah, Subadriyah; Sofwan, Ali
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 4, December 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.907 KB) | DOI: 10.29259/sijdeb.v1i4.387-404

Abstract

Accountability of local governments in the implementation of policies should be carried out with the financial statements present the quality. Qualitative characteristics of financial statements described in PP 24/ 2005 that the qualitative characteristics of financial statements is a normative measurement that needs to be realized in the accounting information that can be fulfil its purpose. To be able to raise the normative requirements, this characteristics is absolutely necessary in order to meet the government s financial statements desired qualities are: relevant, reliable, comparable, and understandable.The population of this research is PPK-SKPD in Karesidenan Pati. Consisting of: Regency Jepara, Kudus, Pati , Rembang, Blora, and Grobogan, totally 113 SKPD with 73 respondents with a random sampling technique . Data analysis technique used is multiple regression analysis. The results mentioned that human resource policies affect the quality of financial reporting by 4.167. Implementation of the system accounting effect on the quality of financial reporting by 3.309 % . Human resources policies and implementation of accounting systems affect the quality of financial statements. This study did not succeed accept hypothesis 5 proved that the value of t = -1.021 and p = 0.311, which means that the BPK audit does not affect the relationship between the Application System Accounting for the Quality of Regional Financial Statements.
IDENTIFIKASI MODEL PEMBIAYAAN USAHA KECIL DAN MENENGAH OLEH LEMBAGA KEUANGAN MIKRO DI KABUPATEN JEPARA Anam, A. Khoirul; Nahar, Aida
BBM (Buletin Bisnis & Manajemen) Vol 1, No 02: Februari 2015
Publisher : Sekolah Tinggi Ilmu Ekonomi YPPI Rembang

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Abstract

The development of Micro, Small and Medium Enterprises (SMEs) is determined by thepresence of microfinance institutions (MFIs) that offer financing models are diverse. Buton the other hand the diversity of models offered MFI financing has yet to be exploited.The objectives of the study was to identify the characteristics of business and financingneeds of SMEs, as well as identifying financing models that fit the character of SMEs. Theapproach used in this research is descriptive qualitative research through a case studyapproach, the informants in this study were employees and managers are authorized toprovide information on financing models. While the research conducted in the district ofJepara. Based on comparative models and characteristics of SME financing, MFIcooperative model provides relatively brief filing procedure with a low ceiling making itsuitable for small and micro businesses. As for MFIs BPR models have the advantage inproviding kinds of products are more varied and larger loan limit and interest ratesvaried so suitable for this type of small and medium enterprisesKeywods: SMEs, MFIs, financing model.
PENGARUH GAYA EVALUASI ATASAN TERHADAP TEKANAN DAN KEPUASAN KERJA BAWAHAN DENGAN BUDAYA ORGANISASI SEBAGAI VARIBEL MODERATING Nahar, Aida
Jurnal Dinamika Ekonomi & Bisnis Vol 1, No 2 (2004)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1896.657 KB) | DOI: 10.34001/jdeb.v1i2.32

Abstract

AbstractMost of accounting studies had examined the relationship between the evaluative style of superiors and work related attitudes of subordinates. The result, however, showed that relationships were not consistent. These conflicting evidence reflected the influence of conti11ge11cy variables in the effect the relationship between the evaluative style of superiors and work related attitudes of subordinates. This paper extends previous work in the area of supervisory style as it pertains to the use of budgetary information for performance evaluation. This study examined influence of the evaluative style of superiors on job related tension and job·satisfaction with organization's culture as moderate variables. This study focused exclusively on the superior's budgetary pe1formance evaluation style a11d used multiple regression's model.Based  on the fifty  production  and marketing managers questionair  respon of a number ofmanufacturing companies in Central Java, the results of the  study, showed that budgetary performance evaluation style in the  organization's culture that job oriented, made high job related  tension and low job  satisfaction  of subordinates. Keywords: Budgetary  pe1formance  evaluation  style,  Job  related  tension,  Job  Satisfaction 01 ganization s culture 
PERLUNYA KERANGKA KONSEPTUAL AKUNTANSI BAGI SUATU NEGARA Nahar, Aida
Jurnal Dinamika Ekonomi & Bisnis Vol 1, No 1 (2004)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.811 KB) | DOI: 10.34001/jdeb.v1i1.10

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Characteristic diversity of nations such a political environment, law order, culture etc. of course make different accounting practices among countries. This diversity prosecute there is a conceptual framework of accounting for those nations. It is needed in order to establish a constitution for resolving issues in setting accounting standard. A well-conceived and fully developed conceptual framework should consider each of the four tiers as well as the logical connections between tiers. This paper explain the conceptual framework and how to build this framework.
Conservatism Accountancy, Profit Persistence and Systematic Risk Towards The Earnings Responses Coefficient Basuki, Sri Agustina; Nahar, Aida; Ridho, Muhammad
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 1, March 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1173.846 KB) | DOI: 10.29259/sijdeb.v1i1.77-102

Abstract

The purpose of this research is to understand the influence of investor reaction towards profit that measured by the earning response coefficient with the variable of conservatism accountancy, persistence of profit and the systematic risk at the company, which have high market capitalization and listed in the LQ 45 index.  Population in the research are companies, which are listed in the LQ 45 index from the period of 2011 to 2015 that have complete financial information, and have financial notation in the form of Rupiah and excluded from the banking sector. The analysis method that being used is multiple linier regressions analysis and the result shows that conservatism accountancy partially significant affecting the Earning Response Coefficient. It shows that there is an investor reaction towards companies in the Index LQ 45, which applies conservatism accountancy in gaining profit.  Profit persistence and the systematic risk is not significantly affecting earnings response coefficient.