DAMPAK ENVIRONMENT UNCERTAINTY TERHADAP EFEKTIVITAS SISTEM PENGENDALIAN AKUNTANSI

Control system is closely related to the accounting information system in terms of providing information managers need to take control of corporate decisions (Binberg and Shield, 1989; Merchant, 1981). Control system that uses accounting information and then called Simons (1987) as a control system based on accounting or accounting control system. Accounting control system will effectively improve the performance of the company if managers take into account environment uncertainty. Environment uncertainty is an external influence that organizations can affect managers in generating outcomes. Managers should be conservative when faced with uncertainty control system design environment that can facilitate the organization achieve the expected performance

PENGGUNAAN METODE QUICK SCAN UNTUK PENERAPAN TQM PADA UKM : SUATU KERANGKA KONSEPTUAL RISET

Tulisan ini adalah suatu kerangka konseptual penelitian yang dapat dikembangkan untuk meneliti penggunaan metode Quick Scan untuk penerapan TQM pada usaha kecil dan menengah. Dalam kenyataannya bahwa UKM menghadapi persaingan yang tidak adil dari perusahaan besar yang sudah menerapkan TQM secara sempurna untuk menciptakan produk dan pelayanan kepada pangsa pasar konsumen yang sama. Kendala yang dihadapi UKM dalam menerapkan TQM adalah mahalnya biaya untuk menjamin semua kriteria TQM diterapkan dalam operasional UKM sehingga menimbulkan sikap frustasi menghadapi kenyataan ini dengan menampilkan kinerja apa adanya. Metode QuickScan merupakan salah satu solusi untuk mengatasi kendala penerapan TQM pada UKM. Metode Quick Scan berbasiskan pada teknik evaluasi diri dengan menggunakan instrumen yang sudah dijamin validitasnya terlebih dahulu

Anteseden return on equity dengan kepemilikan institusional sebagai variabel moderating

This study aims is to analyze the partial and the simultaneous influence of the current ratio, debt to equity ratio, total asset turnover and inventory turnover to return on equity in the retail trading company in Indonesia. In addition, this study also aims to analyze the effect of institutional ownership in moderating the relationship between current ratio, debt to equity ratio, total asset turnover and inventory turnover with return on equity of the retail trading company in Indonesia. The type of this research is quantitative, especially for analyzing associative issues. The source of this research data was taken from the retail trading companies listed on the Indonesia Stock Exchange for the period 2010-2014. The study sample consisted of 11 retail trading companies. In this research, the data analysis technique was using multiple linear regression.Result of the research shows that partially current ratio, debt to equity ratio, and total asset turnover do not have significant effect to return on equity, while inventory turnover has significant effect on return on equity. Simultaneously, current ratio, debt to equity ratio, total asset turnover inventory turnover and institutional ownership have no significant effect on return on equity. Institutional ownership does not affect the relationship between current ratio, debt to equity ratio, total asset turnover and inventory turnover on return on equity and institutional ownership is not moderating variable.Keywords: Current ratio, Debt equity ratio, Total asset turnover, Inventory turnover, Return on equity, Institutional ownership.This study aims is to analyze the partial and the simultaneous influence of the current ratio, debt to equity ratio, total asset turnover and inventory turnover to return on equity in the retail trading company in Indonesia. In addition, this study also aims to analyze the effect of institutional ownership in moderating the relationship between current ratio, debt to equity ratio, total asset turnover and inventory turnover with return on equity of the retail trading company in Indonesia. The type of this research is quantitative, especially for analyzing associative issues. The source of this research data was taken from the retail trading companies listed on the Indonesia Stock Exchange for the period 2010-2014. The study sample consisted of 11 retail trading companies. In this research, the data analysis technique was using multiple linear regression.Result of the research shows that partially current ratio, debt to equity ratio, and total asset turnover do not have significant effect to return on equity, while inventory turnover has significant effect on return on equity. Simultaneously, current ratio, debt to equity ratio, total asset turnover inventory turnover and institutional ownership have no significant effect on return on equity. Institutional ownership does not affect the relationship between current ratio, debt to equity ratio, total asset turnover and inventory turnover on return on equity and institutional ownership is not moderating variable.Keywords: Current ratio, Debt equity ratio, Total asset turnover, Inventory turnover, Return on equity, Institutional ownership

Pengaruh Sistem Pengendalian Akuntansi dan Pengendalian Dewan Pengawas Syariah Terhadap Kinerja Bank Syariah (Studi Empiris pada Bank Syariah Kantor Wilayah Sumatera Utara)

Penelitian ini bertujuan untuk menguji pengaruh sistem kontrol akuntansi dan kontrol dewan pengawas syariah terhadap kinerja bank syariah kantor regional Sumatera Utara. Setiap entitas bisnis termasuk bank syariah dalam mencapai kinerja diharapkan untuk menerapkan sistem kontrol, terutama sistem kontrol formal yang menggunakan akuntansi keuangan dan informasi anggaran. Responden yang mengisi kuesioner untuk variabel penelitian ini adalah kepala kantor regional dan manajer / kepala departemen keuangan kantor regional bank syariah di Sumatera Utara. Hasil penelitian ini menjelaskan bahwa sistem kontrol akuntansi sebagai alat kontrol formal untuk semua perusahaan, termasuk bank syariah, memiliki pengaruh yang signifikan terhadap kinerja perbankan syariah berdasarkan prinsip syariah. Hasil penelitian ini juga membuktikan bahwa untuk mencapai kinerja bank syariah berdasarkan maqasid syariah, manajemen harus memaksimalkan penggunaan sistem kontrol akuntansi dan kontrol dewan pengawas syariah dalam mencapai kinerja bank syariah berdasarkan maqasid syariah

Histopatologi kejadian obstruksi intestinal pada kucing Persia

Seekor kucing berjenis kelamin betina, dan berumur 2 tahun dibawa ke Rumah Sakit Hewan Pendidikan Universitas Brawijaya dengan kondisi lemas. Keluhan dari pemilik, kucing tidak mau makan, tidak ada muntah, tidak ada diare, dan diberikan vitamin. Kucing Caca menunjukkan suhu tubuh 37,6ºC, mukosa pucat, letarghi, palpasi abdomen tidak terdapat nyeri, tidak terdapat jaundice, dan cuping hidung kering. Pemeriksaan hematologi tampak anemia, trombositopenia, dan limfositopenia. Citra radiografi terlihat adanya benda asing dalam usus halus. Kucing di rawat inap selama 7 hari dan tidak menunjukkan perbaikan perkembangan, mengalami kematian dan dilakukan nekropsi untuk pemeriksaan histopatologi. Pemeriksaan histopatologi organ ileum terlihat adanya rupture pada mukosa hingga lapisan submukosa

Pemanfaatan Limbah Kulit Bawang Sebagai Pestisida dan Pupuk Organik

The use of chemical pesticides in plant pest control is an easy and effective reason, although many have negative impacts on the environment. This can be a consideration for farmers in the use of organik pesticides that use materials available in nature to control plant-disturbing organisms, one of the organik pesticide ingredients used is onion skin and garlic, because they contain substances that are toxic to insects and fungi. Onion and garlic extracts can function as insect repellents. The activity of making organik pesticides is intended as a medicine for plants cultivated by farmers in Kota Lama Village, Indragiri Hulu District, Riau Province. Organik pesticides that are made are known to function in preventing insect pests on plants cultivated by local residents. The results of the pesticide have been applied to local residents' gardens. With the presence of pesticides and organik fertilizers, the people of Kota Lama Village feel very helpful because they can reduce costs for caring for plants. The use of pesticides and organik fertilizers is a new and much safer alternative for human health

PENGARUH KETIDAK PASTIAN LINGKUNGAN YANG DIPERSEPSIKAN DAN STRATEGI KOMPETITIF TERHADAP HUBUNGAN SISTEM KONTROL AKUNTANSI DENGAN KINERJA PERUSAHAAN

Tujuan utama penelitian ini adalah untuk menguji pengaruh ketidakpastian lingkungan yang dipersepsikan dan strategi kompetitif terhadap hubungan sistem kontrol akuntansi dengan kinerja perusahaan. Sampel penelitian ini ditentukan dengan metode muliistaged sampling. Kuesioner telah didistribusikan kepada target populasi (sebanyak 186), yaitu top manajer perusahaan farmasi di Indonesia dan hanya 67 kuesioner yang dikembalikan. Teknik yang digunakan untuk meguji hipotesis adalah analisis residual sebagaimana telah dijelaskan oleh Duncan dan Moores (1989). Analisis residual telah berhasil digunakan sebagai pendekatan yang baik untuk mengatasi masalah multikolinearitas dalam pengujian statistik. Hasil penelitian ini menemukan bahwa ketidakpastian lingkungan yang dipersepsikan dan strategi kompetitif tidak berpengaruh positif terhadap hubungan sistem 'control akuntansi dengan kinerja perusahaan.Akhirnya, penelitian ini menyarankan bahwa pengambil keputusan dalam perusahaan sebaiknya memperhatikan ketidakpastian lingkungan. yang dipersepsikan dan strategi kompetitif agar dapat menghasilkan kinerja yang meningkatkan dan sistem kontrol yang baik. Kata-kata kunci ketidakpastian lingkungan yang dipersepsikan, strategi kompetitif, sistem kontrol akuntansi, kinerja perusahaan, analisis residual. The main objective of the study is to examine the influence of perceived environment uncertainty and competitive strategy to ward the accounting control system and company performance. The sample of this study was selected by using multistaged sampling method. The questionaires has been distributed to the population target (about 186), namely top manager of pharmaceutical company in Indonesia dan only 67 questionaires had been returned. The estimation technique to prove the hypothesis is using residual analysis as outlined by Duncan and Moores (1989).The residual analysis has performed as a good approach to cope the problem of multicollinearity in stastical estimated. The results found that perceived environment uncertainty and competitive strategy were not positively influence to relationship of accounting control system and company performance. Finally, this study suggests that the decision maker of the certain company should rely on perceived environment uncertainty and competitive strategy in order to achieve a highly performance and good in control system. Keywords : perceived environment uncertainty, competitive strategy, accounting control system, company performance, residual analysis