Accounting

Catatan akuntansi didefinisikan secara rinci sebaai: (1) Catatan transaksi & peristiwa akuntansi (D&C); (2) catatan pendukung (cek, mutasi transfer, invoices, kontrak etc.); (3) buku besar & buku tambahan; (4) jurnal & penyesuaian; dan (5) worksheets & sprreadsheets yang mendukung, alokasi biaya, rekonsiliasi dan disclosure (Tuanakotta, 2014) Accounting Records: Catatan Akuntansi Bukti audit dapat bersumber dari scientist, lawyers, dan atau historians. 6 Informasi lainnya dapat berupa bukti transaksi dan pendukung lainnya. Contoh: informasi rapat dari pihak ketiga, laporan analisis, data pembanding tentang pesaing (benchmarking), prosedur permintaan, observasi dan inspeksi, controls manual, dan informasi yang tersedia dan valid untuk menunjang pemeriksaan audit (Elifsen, 2014) Other Information: Catatan di luar Akuntansi Bukti Audit meliputi: Catatan Akuntansi dalam bentuk data elektronik,seperti order pembelian, bills, bisa berubah jadi electronic message-Electronic Data Entreprise (EDI) dan Image Processing System.

Penelitian ini bertujuan untuk mengungkapkan akuntabilitas spiritual berbasis Suluk Linglung pada bisnis vila kamaran. Penelitian ini menggunakan ajaran Suluk Linglung sebagai metode analisis dengan sejumlah pihak yang terlibat dalam bisnis vila kamaran sebagai informan. Hasil penelitian menunjukkan bahwa bisnis vila kamaran memberikan dampak terhadap kehidupan masyarakat. Ajaran Suluk Linglung merefleksikan akuntabilitas spiritual pada bisnis vila kamaran dalam sebuah manifestasi proses dan fase-fase kehidupan yang menggambarkan tingkatan manusia. Implikasinya, akuntabilitas bisnis menjadi berorientasi pada ibadah.

Tourism Area of Prigen or Prigen Village is a area where "Kamaran" Villa business operates in Pasuruan Regency. Kamaran Villa is a villa that provides rental services per room, either short time or full time. Business of "Kamaran" Villa presents pros and cons on its accountability reality. This research aims to uncover the economic, moral and spiritual accountability of Villa Kamaran business, to interpret it and to serve it with the teachings in the Suluk Linglung Sunan Kalijaga. This research is a qualitative study with the Phenomenology approach. The results showed that this business could be accountable economically, but could not be accountable morally and spiritually. The teachings in the Suluk LingLung Sunan Kalijaga, which is the colors of lust in the human body can reflect the factors that affecting the acceptance and assessment of the owner and Prigen's people to business accountability of "Kamaran" Villa. The value in Suluk Linglung is able to bring the achievement of an accountable business where accountability must lead to worship and not prioritize on worldly gains.

Penelitian ini bertujuan untuk menguji pengaruh passion dan compassion terhadap job satisfaction dari akuntan, baik akuntan praktisi. Sampel penelitian ini adalah Akuntan praktisi di Jawa Timur. Pengumpulan data dilakukan melalui kuesioner dan dianalisis menggunakan regresi linier berganda melalui Statistical Package for the Social Sciences (SPSS). Hasil pengujian statistic menunjukkan bahwa passion dan compassion berpengaruh positif signifikan pada job satisfaction baik secara parsial maupun simultan. Passion merupakan bagian penting yang menjadi salah satu support system individu untuk dapat melakukan pekerjaan dengan senang hati karena merupakan bagian dari antusiasme dan hal yang mereka sukai. Pengaruh compassion muncul karena kesadaran dan kepribadian masing-masing individu untuk bisa melakukan dan menerima segala hal yang berkaitan dengan profesi Akuntan yang saat ini ditekuni. Kata Kunci : Akuntan, Antusiasme Kerja, Belas Kasih, Kepuasan Kerja

The value of Organizational Citizenship Behavior (OCB) is an interesting topic in the focus of researchers and practitioners. This study aims to examine the effect of accountability and spirituality at work on OCB. This type of research is explanatory research through quantitative approach. The research population are accountants in East Java. Data collection was obtained through the distribution of online questionnaires. The Questionnaire collected were 110 questionnaires. The analytical method used is multiple linear regression analysis to test the hypothesis by using SPSS 26 software. The result of this research found that Accountability and spirituality at work affect to OCB. 

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan tanggung jawab sosial perusahaan (CSRD) dan pengaruh sosial terhadap kinerja keuangan di Indonesia. Pengambilan sampel menggunakan teknik judgement sampling. Penulis menggunakan analisis konten, fixed-effects, and random-effects models untuk menguji pengaruh CSRD dan pengaruh social terhadap kinerja keuangan di industri teknologi. Studi empiris terdiri dari data panel perusahaan teknologi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019 hingga 2021. Hasil penelitian menunjukkan bahwa CSRD berpengaruh terhadap kinerja keuangan yang diukur dengan Return on Asset (ROA). Artinya, semakin tinggi pengungkapan CSR yang dilakukan perusahaan dapat meningkatkan kinerja keuangan perusahaan. Hasil penelitian ini juga menunjukkan bahwa pengaruh sosial berpengaruh terhadap kinerja keuangan.

The aims of this paper are to determine the mediating role of self-empowerment on the causality relations between good governance and workplace spirituality on Organizational Citizenship Behavior (OCB) among lecturers. There are so many educational-institutions in East Java have developed to survive in competition with fellow universities. In this case the role of the lecturer is needed and highly expected to achieve organizational goals. In this case, OCB has been an important part in organization that means employee willing to do extra role job. The method of this study contains of theoretical direction and quantitative as core method. Structural Equation Modelling analysis is used by using WarpPLS7.0 software. The results show that workplace spirituality and self-empowerment had significant positive effect on OCB, however good governance has no effect. This study also proved that self-empowerment has mediating effect on good governance and workplace spirituality to OCB. This stud...

Persaingan bisnis yang semakin ketat pasca pandemi mendorong dunia usaha menjadi lebih dinamis dan mampu mengembangkan strategi pengelolaan Sistem Informasi Akuntansi Manajemen (SIAM) yang adaptif dan efektif. Penelitian ini bertujuan untuk mengetahui pentingnya keselarasan antara lingkungan kerja, budaya kerja dan budaya organisasi terhadap kinerja bisnis melalui efektivitas sistem informasi akuntansi manajemen perusahaan pada toko elektronik di kota Malang. Pengumpulan data dilakukan dengan menggunakan kuesioner. Alat analisis data menggunakan analisis Structural Equation Modeling (SEM) dengan AMOS 23. Sampel terdiri dari 159 responden yang merupakan karyawan dan supervisor toko elektronik di Kota Malang. Hasil penelitian menunjukkan bahwa lingkungan kerja dan budaya organisasi mempunyai pengaruh positif yang signifikan terhadap SIAM dan kinerja organisasi. Dalam hal ini budaya kerja tidak mempunyai pengaruh yang signifikan terhadap kinerja organisasi. Signifikansi penelitian ini menunjukkan bahwa pengaruh lingkungan dan budaya terhadap kinerja organisasi dapat dicapai melalui efektivitas sistem informasi pada store, sehingga karyawan dapat memberikan kontribusi yang baik secara maksimal bagi organisasi.

This study aims to assess the performance of the Pension Fund based on the perspective of Political Economy of Accounting (PEA). This study is a multiple case study analysis, with three (3) study sites, Pension Fund A, B, and C. The results showed that the financial performance of the Pension Fund A is excellent, but the hegemony and domination of the employer and the board of trustees is quite high, resulting in the detriment of the interests of pension fund in the form of delay to raise pension benefits. The financial performance of the Pension Fund B is good, yet hegemony and dominance of the employer and the board of trustees is quite high, resulting in the detriment of the interests of pension fund in the form of a decrease in the value of pension benefits. The financial performance of the Pension Fund C is not good, hegemony and domination of the employer and the board of trustees is high enough, which harms the interests of the pension fund in the form of increased pension benefits and transparency of fund management information. The situation illustrates that hegemony and domination has occurred by employers and administrators in the Pension Fund A, B, and C. The three pension funds have failed to provide justice and prosperity to the retired people. Necessary is regulations to reduce the hegemony and domination of employers and board of trustees of pension funds, so that the distribution of power and wealth is more equitable.

The purpose of this study is to engineer a regional policy model for Village-Owned Enterprises (abbreviated as BUMDes) which is based on the Political Economy of Accounting (PEA) in order to empower rural communities. The location of the study was conducted in the Malang Regency-Owned Enterprises. This research is a quantitative descriptive study with the design of several case studies in Balang district. As for research informants, this includes elements of the sub-district government, village government, BUMDes management, and BUMDes members. The results of this study are BUMDes policy formulation models based on the Political Economy of Accounting and aimed at empowering rural communities in Malang Regency. The theoretical approach used to build this model is the PEA theory with two theoretical approaches such as the premise of the theory of power distribution and the premise of the theory of wealth distribution at the sub-district, village level, BUMDes management, and BUMDes members. The design of theoretical models in this study can be seen from the implementation of the model that starts with the performance appraisal process, the results of performance appraisal, compilation of recommendations, policy formulation, and finally, empowerment of rural communities.

The purpose of this study is to engineer a regional policy model for Village-Owned Enterprises (abbreviated as BUMDes) which is based on the Political Economy of Accounting (PEA) in order to empower rural communities. The location of the study was conducted in the Malang Regency-Owned Enterprises. This research is a quantitative descriptive study with the design of several case studies in Balang district. As for research informants, this includes elements of the sub-district government, village government, BUMDes management, and BUMDes members. The results of this study are BUMDes policy formulation models based on the Political Economy of Accounting and aimed at empowering rural communities in Malang Regency. The theoretical approach used to build this model is the PEA theory with two theoretical approaches such as the premise of the theory of power distribution and the premise of the theory of wealth distribution at the sub-district, village level, BUMDes management, and BUMDes members. The design of theoretical models in this study can be seen from the implementation of the model that starts with the performance appraisal process, the results of performance appraisal, compilation of recommendations, policy formulation, and finally, empowerment of rural communities.

This study aims to formulate and implement performance assessment model on Pension Fund by making some modifications on Baldrige AssessmentMethod that is adjusted to the condition of Pension Fund A in order to realize Good Pension Fund Governance. This study was designed using case study analysis. The site of the study was done on Pension Fund A.Furtermore, the informants in this study include the elements of employers, the element of supervisory board, the element of Pension Fund administrators, the element of Pension Fund participants both active and passive, as well as the financial services authority as the regulator. The result of this study was a formula of Modified Baldrige Assessment, which includes the parameter of leadership, strategic planning, stakeholders focus, measurement, analysis, and knowledge management, workforce focus, standard operational procedure focus,result, just and fair distribution of welath and power.Performance assessment reveals that the performance of Pension Fund A is excellent. However, there are elements of hegemony and domination by employers, administrators, and the regulator.

This research has long-term objective to reconstruct performance appraisal model for pension fund by taking into account the fairness of distribution of power and wealth of related parties, namely the employers, pension fund trustees, and pension fund participants. The specific objective of this research was to elaborate the factors namely fairness of power and wealth distribution of related parties, namely the employers, pension fund trustees, and pension fund participants before and after the implementation of Good Pension Fund Governance (GPFG). This is a descriptive qualitative research by nature using the theory of critical paradigm of Political Economy of Accounting (PEA). Data collection technique in this study was carried out directly and indirectly on the Pension Fund of Merdeka University Malang, Central Association of Pension Fund Indonesia (ADPI), KOMDA VI East Java and surroundings, as well as the Financial Services Authority (OJK). Sources of data for this research were obtained from informants through observation and interviews in the form of both financial data and also non-financial. Results of this study are to formulate performance appraisal model for pension fund before GPFG where the fairness of power and wealth distribution of the employers, pension fund trustees and pension fund participants, including general management, administration of financial and participation as well as accounting and investments, while the formulation of the evaluation model of pension funds performance after GPFG where fairness of power and wealth distribution of the employers, pension fund trustees and pension fund participants including sixteen guidelines for the application of GPFG.

Tujuan penelitian ini untuk menganalisis pengaruh nilai tukar rupiah atas dolar AS dan utang negara terhadap IHSG dan implikasinya pada PDB Indonesia. Penelitian ini menggunakan metode kuantitatif. Data penelitian menggunakan data time series triwulan (Januari, April, Juli, Oktober) mulai dari tahun 2010 – 2018 yang didapatkan melalui website Bank Indonesia, Kementerian Keuangan Republik Indonesia, Bursa Efek Indonesia dan Kementerian Perdagangan Republik Indonesia. Metode analisis data menggunakan path analysis. Hasil penelitian didapatkan nilai tukar rupiah atas dolar AS tidak berpengaruh signifikan terhadap IHSG dengan nilai sebesar 0,246, utang negara berpengaruh signifikan terhadap IHSG dengan nilai sebesar 0,000, nilai tukar rupiah atas dolar AS berpengaruh signifikan terhadap PDB dengan nilai sebesar 0,000, utang negara berpengaruh signifikan terhadap PDB dengan nilai sebesar 0,000, IHSG berpengaruh signifikan terhadap PDB dengan nilai sebesar 0,001, nilai tukar rupiah atas d...

This study aims to examine the influence of the Early Warning System ratio which consist of surplus change ratio, claim load ratio, cost management ratio, liquidity ratio and premium growth ratio to financial solvency of sharia life insurance company in Indonesia period 2012 - 2016. The data used are secondary data obtained from the website of Asosiasi Asuransi Syariah Indonesia ( AASI ). Sampling technique used in this research is purposive sampling. The sample used in this research is 10 sharia life insurance companies . Hypothesis testing by using multiple linear regression analysis. The results of this study prove that financial solvency at the sharia fairyde 2012 - 2016, with an average value of 507.68% with a minimum financial solvency of 126.83 % and a maximum value of 2447.50 %. The variables that affect the financial solvency in this period of research are the ratio of claims expense and liquidity ratio which shows the negative and significant influence. Surplus change rati...

This study aims to examine the effect of competence financial manager, internal control systems, and utilization of technology information on the quality of financial report in credit unions in the Kepanjen District. The Data used in this study are the data of primary and secondary data. Primary Data is Obtained directly from respondents who provide answers through questionnaires. Secondary Data is Obtained from the data reports that come from Cooperatives through interviews. Using a sample of 45 people in the financial manager section at 11 credit union in Kepanjen District. The results of the study with multiple linear regression analysis indicate that competence financial manager, internal control systems, and utilization of information technology have a positive effect on the quality of financial report. Each variable shows that the competency financial manager does not affect the quality of financial report. The internal control system variables have a positive effect on the quality of financial report.

This study aims to examine and analyze the influence of CEO Duality and Corporate Social Responsibility (CSR) on financial performance through earnings management in food & beverage companies listed on the Indonesia Stock Exchange in the period 2013-2017. The data used in this study are secondary data, with the population being food & beverage companies listed on the Indonesia Stock Exchange. The data is taken through the official website, annual report and financial statement of each published company. The number of food & beverage companies in Indonesia during 20132017 amounted to 18 companies with a total sample of 76 sample. The reason for Food & Beverage companies is becaus e they have more influence / impact on the surrounding environment as a result of the activities carried out by the company. Data analysis using path analysis to find out which is more dominant direct or indirect influence of free variables (exogenous) on endogenous variables (bound) through intervening vari...

The purpose of this study is to describe the application of medicine inventory management from a financial perspective on ABC Hospital Pharmacy Installation. This type of research is qualitative research with descriptive analysis. Data collection techniques used are observation, interviews, and documentation. The research area is the Pharmacy Installation, which consists of Pharmacy Warehouse, Inpatient Pharmacy, and Outpatient Pharmacy as well as Accounting. Informants in this study consisted of the Head and Hospital Pharmacy Installation staff, Pharmacy Warehouse officers, and Medicine Purchasing Officers and the Head of Accounting. The results showed that the storage and distribution of medical supplies implemented in Inpatient Pharmacy and Outpatient Pharmacy, namely the FEFO method and the FIFO method. However, this method implemented in the Pharmacy Warehouse, so there needs to be an improvement. Although there are still expired medicines, this has to the maximum. The medicine...