Perbandingan Pengendalian Intern dan Pengendalian Manajemen dalam Hubungannya dengan Agency Theory

The agency theory deals with agency problems resulting from conflicts of interest that may emerge in contractual relationships. Agency relationship is a contract under which one or more persons (the principal(s)) engage another person to perform some service on their behalf which involves delegating some decision making authority to the agent. Differently informed or uncertain and different subjective interests give rise to conflicts of interest between contracting partners. If both parties to the relationships are utility maximizers, there is a good reason to believe that the agent will not always act in the best interests of the principal. Principals is concerned with how these agency problems can be minimized. In accounting domain, internal control systems and management control systems are two tools which principals have created to minimized the problem. The internal control systems is more concerned to rules and monitoring aspect to control the agent. The management control system is a process to influence agent with incentive contract thus it more concerned to human behavior aspect

Hubungan Akuntansi dengan Perilaku

Accounting is a product of human invention design by humans for human purposes. Those purposes are variety; include planning, control, investment, employment decision, communication, persuasion, rationalization, coordination, and propaganda. The design and operation of accounting systems for these purposes has all too often been confined to a focus upon the recording and measurement mechanisms appropriate for representing the financial dimensions of capital. Accounting measures and reports the level of behavior (performance) attained by given manager or unit, on the other hand the act itself of measuring and reporting on such behavior induces still other behavior. Thus the act of accounting is a dynamic process, not only behavior observed, measured, and then reported, but new behavior are themselves (including behavior to choose, change or create new accounting systems, accounting methods etc.) created by this proces

Hubungan Akuntansi dengan Perilaku

Accounting is a product of human invention design by humans for human purposes. Those purposes are variety; include planning, control, investment, employment decision, communication, persuasion, rationalization, coordination, and propaganda. The design and operation of accounting systems for these purposes has all too often been confined to a focus upon the recording and measurement mechanisms appropriate for representing the financial dimensions of capital. Accounting measures and reports the level of behavior (performance) attained by given manager or unit, on the other hand the act itself of measuring and reporting on such behavior induces still other behavior. Thus the act of accounting is a dynamic process, not only behavior observed, measured, and then reported, but new behavior are themselves (including behavior to choose, change or create new accounting systems, accounting methods etc.) created by this proces

Klaster Industri Kecil dan Kerajinan Rumah Tangga di Jawa Barat

The success of Silicon Valley as a technological industrial cluster in the US has made industrial cluster gain a popularity among local authorities in developing countries as a means of enhancing local competitiveness. In West Java, most industrial clusters grow naturally with minimal assistance from the government. They grow naturally as some families\u27 inherited skills are transfered to or imitated by their neighbors and other family members in the same village.The purpose of this research is to identify the clusters and their sizes in West Java. Using 2 sources data from BPS, namely, the 2006 census of formal small scale industries and the 2005 survey of informal small scale and home industries, it is found that the largest clusters in term of size are found in Bogor municipal, bandung municipal, Cirebon municipal, Tasikmalaya city and municipal and Bekasi municipal. The product varies from palm suga, rattan furniture, brick and roof tiles, embroidery and garment. It is also found that industrial clusters in West Java are more of Sonobe\u27s and Otsuka\u27s concept of “one village one product” with few related businesses located in the same location

Muslim and non-muslim perceptions on Halal Meat Logistics (HML)

The study explores customer preferences of willingness to pay halal meat products based on logistics activities for Indonesian consumers in muslim and non-muslim areas. Two different Indonesian places were chosen to explore and compare the difference preferences about halal meat products. This paper investigates the factors influencing muslim consumers to pay halal meat products especially in term of logistics activity factors. The respondents of East Java and Bali provinces are collected to be compared to explore consumers\u27 preferences in purchasing halal meat products in term logistics activities. Statistics descriptive is used to answer the research question using Cut off Point (COP) or average ration to figure out the distribution data of respondents in two different areas. Two variables considered in this study are halal logistic performance and customer\u27s satisfaction

Evaluation of websites for biomedical postgraduate courses in Spanish

El objeto de este trabajo es la creación de una herramienta para la evaluación de la calidad de la información contenida en los sitios web de Postgrado de ámbito biosanitario en las universidades españolas. Se ha diseñado y desarrollado una hoja de evaluación (checklist) que ha sido validada y aplicada a los 131 sitios web de Postgrado con Mención de Calidad de tema biosanitario de las universidades españolas. Se han analizado las valoraciones obtenidas por los sitios web y se han aplicado técnicas de clustering y de análisis de componentes principales. Los datos recogidos por la checklist permiten establecer un ranking según la calidad de la información de los sitios web. Además, se observa la existencia de tres grandes grupos de sitios web según sus características y prestaciones. La aplicación de las herramientas diseñadas indica que los sitios web alcanzan valores aceptables, si bien presentan algunos defectos comunes. No obstante, se constata la existencia de varios niveles de calidad de los mismos.The aim of this work is to create a tool for assessing the quality of the information on postgraduate course websites at Spanish universities. An evaluation checklist was developed and applied to the 131 websites of postgraduate biomedical courses with quality accreditation in Spanish universities. The website evaluations were analysed with the application of clustering and principal component analysis techniques. While the average of all the sites is ‘acceptable’ there remain some clear weaknesses in aspects such as accessibility, lack of an internal search engine, or forms - for obtaining the views of current students and lecturers- and evaluation tests - for analysing the results. The tool developed provides a new instrument for evaluating postgraduate course websites. This evaluation enables website comparison, helps identify their strengths and weaknesses, and facilitates their improvement

Measuring University Web Site Quality: A Development of a User-Perceived Instrument and its Initial Implementation to Web sites of Accounting Departments in New Zealand’s Universities

The emergent popularity of Web technologies and their applications have created vast opportunities for organisations, including institutions of higher education, to stretch out for broader customers and create greater networking relationships. The global and far-reaching nature of the Web, its various interactive capabilities, and the rapid growth of the Web use worldwide have made university Web sites more essential for promotion and commercial purposes. However, it has been acknowledged that in order to gain the benefits from Web utilisation, a well-designed Web site is needed. Previous studies on quality of Web sites are not lacking, but most of them have been focussed mainly on business Web sites. Empirical research that focuses on the Web site quality of institutions of higher education has been scarce. In this study, an instrument for measuring university Web site quality was developed and validated by taking into account both the perspectives of the users and the importance of its informational content. The instrument was subsequently put to the test by implementing it for measuring and ranking the quality of Web sites of Accounting Departments in New Zealand’s universities. The results from this initial application substantiated the validity and reliability of the instrument

Pemantapan Peran Profesi Akuntansi Manajemen dalam Dunia Bisnis

In recent years, business environment has change, and it has an effect on management accounting profession. The role of Management Accountant in business has been change from the accounting data provider to a member of top level management team. As an information agent, Management Accountant plays important role in the strategic decision making in business organization

Pemantapan Peran Profesi Akuntansi Manajemen dalam Dunia Bisnis

In recent years, business environment has change, and it has an effect on management accounting profession. The role of Management Accountant in business has been change from the accounting data provider to a member of top level management team. As an information agent, Management Accountant plays important role in the strategic decision making in business organization