Penentuan Jumlah Sampel pada Penelitian Akuntansi dan Bisnis Berpendekatan Kuantitatif

Latar Belakang: Isu penentuan jumlah sampel sering kali menjadi hal yang terabaikan di beberapa penelitian skripsi dan tesis. Tujuan: Paper ini mendiskusikan beberapa metode penentuan sampel yang dapat diadopsi oleh mahasiswa Sarjana dan Magister yang tengah menyelesaikan tugas akhir skripsi dan tesis mereka.Metode: Paper ini merangkum beberapa pendapat ahli terkait penentuan jumlah sampel minimal pada studi akuntansi dan bisnis yang umum digunakan.Hasil: Terdapat tiga metode yang belakangan sering digunakan dalam menentukan jumlah sampel minimal dengan argumentasi dan relevansi masing-masing, yakni: Pendekatan 10 kali rule of thumbs indikator variabel Laten untuk studi menggunakan Partial Least Square (PLS), Analisis Power, dan Tabel Krejcie dan Morgan.Keaslian/Kebaruan: Paper ini memberikan penyegaran kepada isu krusial pada riset kuantitatif yang kerap terabaikan, yakni penentuan jumlah sampel minimal

Kaizen internal quality assurance adoption and quality performance improvement in Indonesian higher education institutions: The moderating role of IT development

Research aims: In 2018, strengthening Higher Education Institutions (HEIs), governance began to be promoted again by the Indonesian government after its first initiation in 2003. In doing so, the Indonesian government has adopted a new internal quality assurance framework for HEIs, i.e., the Kaizen method, which emphasizes the quality improvement process. In addition, the government recommended the development of IT advancement to support management practices at the HEIs, including internal quality assurance. However, to this day, related research that examines the extent to which these policies contribute to HEI quality performance improvement still needs to be improved. To meet the gap, the current study examined the Kaizen internal quality assurance implementation role on HEI quality performance by testing the IT development as a moderator.Design/Methodology/Approach: Using data from 191 HEI samples obtained from 31 of 34 provinces in Indonesia, the relationship between variables was tested by employing the Partial Least Square (PLS) technique.Research findings: The results exhibited that the Kaizen internal quality assurance implementation was positively associated with HEI quality performance, where IT development strengthened the relationship (moderated). However, since the direct relationship between IT development and HEI quality performance was also significant, the moderating role of IT development was quasi in nature.Theoretical contribution/Originality: The results provide new insights regarding the contributions of internal quality assurance reform supported by IT development to the HEI quality performance. Specifically, the study affirms the role of IT as a moderator

Value Relevance of Asset Revaluation Disclosure

Abstract:Research aims: The paper aims to examine the value relevance of asset revaluation disclosure after seven years of implementation of international accounting standards (IAS). This paper highlights the implementation of SFAS 16 which is converged to IAS 16 regarding fixed assets. The SFAS 16 requires companies to disclose the value of fixed assets according to market values if the book value is significantly different from the market value.Design/Methodology/Approach: We analyze 46 non-financial companies that employ the revaluation model during 2012-2018. As benchmarks, we randomly collect 46 non-financial companies that d0 not revaluate their assets during the period. To investigate the value relevance of upward asset revaluation disclosure, we approximate the relationship between and the effect of upward asset revaluation disclosure and stock price by employing Ohlson modified model (1995).Research findings: We suggest that disclosure of upward asset revaluation is value-relevant. The SFAS 16 states that an upward asset revaluation increases the value of equity and assets. Furthermore, we suggest that the information of the book value of equity, net income, and earnings of asset revaluation firms is value-relevant. The results show that the information of the book value of equity and earnings are more value-relevant than upward asset revaluation disclosure and net income.  Theoretical contribution/Originality: Our study contributes to filling the gap of previous results related to the value relevance of fair value disclosure of fixed assets.Practitioner/Policy implication: This research gives an input for financial accounting standards development in Indonesia, particularly regarding the issue of asset revaluation.Research limitation/Implication: Only 46 non-financial companies that employ the revaluation model during 2012-2018. Thus, our study has a small sample siz

PENDAMPINGAN MANAJEMEN DAN TATA KELOLA MASJID SERTA LEMBAGA AMIL ZAKAT INFAK DAN SODAQOH

The partners that invited to collaborate in community partnership activities are the Taqarrub Mosque Takis 1 Takmir and An-Nur Dusun Pakis 2 Mosque, and the Dlingo Village Head, Bantul Regency, Yogyakarta Special Region. The management of mosques and zakat through the Amil Zakat, Infak and Shodaqoh Institutions (LAZIS) at partner sites is still held traditionally and is not well organized. As a result of this, there was a community conflict triggered by the lack of transparency in the management of mosque finance and zakat. This is due to the level of understanding and competence of the Takmir Mosque which is a citizen of Pakis 1 and 2 which is inadequate. From this problem, a solution was proposed in the form of training and management assistance and governance of mosques and amil zakat infak and sodaqoh institutions. These activities include: drafting the bylaws, organizational structure, procurement of modules, guidelines, guidelines, and standard operating procedures for mosque management and LAZIS. From the results of the implementation of this program, it was concluded that there had been an increase in the quality of management and governance of the Taqarrub Mosque in Pakis 1 Hamlet and An-Nur mosque in Pakis 2, namely to be better and transparent. Conflicts related to bad prejudice arising from a small portion of the community regarding the management of mosque finance and LAZ can also be minimized

Budgetary Participation, Compensation, and Performance of Local Government Working Unit: The Intervening Role of Organizational Commitment

Research aims: This study aims to examine the influence of budgetary participation and compensation influence toward local government performance with organizational commitment as an intervening.Design/Methodology/Approach: The sample used was government officials in Magelang City, Indonesia. The respondents involved in this study were head of the division, head of the sector, head of sub-division, head of sub-sector, and staff. This research used a purposive sampling method. The type of data is primary data that were collected by distributing the questionnaires. 116 respondents were involved as the sample. Partial Leas Square (PLS) was employed to test the hypotheses.Research findings: This study revealed that budgetary participation and compensation influenced organizational commitment. Also, it showed that budgetary participation and compensation indirectly influenced on local government performance through organizational commitment.Theoretical contribution/Originality: This study gives evidence that organizational commitment has a role as a full intervening variable on the relationship between budgetary participation and compensation toward performance.Practitioner/Policy implication: This study gives beneficial information to the regulator and local government management to enhance agencies’ performance.Research limitation/Implication: This study only conducted in Magelang City. Arguably, the reader needs to be carry full in reading this study result, mainly to generalize the study results

TUJUH BELAS TAHUN STUDI AKUNTANSI ZAKAT DI INDONESIA: SEBUAH REVIU SISTEMATIK DAN SARAN UNTUK RISET DI MASA MENDATANG

Roughly 17 years have passed since the first article on zakat accounting was written by Harahap and Yusuf (2002). Until 2019 today, the average accounting zakat articles published in accredited journals ranking 2 and 3 are only 1.53 per year. This indicates that attention to the issue of accounting for zakat by accounting academics is low. Various problems related to zakat accounting research are presented in this paper, starting from the shallowness of the study, there was no connection between one research with other research, and monotonous topics which have no follow-up on research design that should be more in-depth. Many papers also did not really present practical and theoretical contributions. Various research paradigms which are actually very valuable to be employed in zakat accounting research have also not been explored further. Departing from the various problems, this paper tries to provide direction for future research regarding zakat accounting issue. This paper is a systematic review of published research as well as developments in academic and practices issues in the field related to zakat accounting and Zakat Management Organization (OPZ). Review results offers three points of improvement for future studies, namely the proposal of several contemporary issues/topics that need to be investigated, the research paradigm recommended to be applied, and theories or concepts that need to be tested related to research on zakat accounting

Kenapa Seseorang Melakukan Manipulasi Laporan Keuangan?: Studi dengan Pendekatan Skenario Kasus Dilema Etika

This study aims to identify the reasons why individu wants or does not to manipulates the financial statements. The design of this study refer to ethical dilemma scenarios developed by Sofyani and Pramita (2014). The samples are students of accounting from one university in Yogyakarta, which has joined in financial accounting and taxation courses. Data was analyzed using thematic deductive analysis approach (Braun and Clarke, 2006). The study find that the majority of students who want to manipulate the financial statements due to the reason that the manipulation did not force the legislation. While the majority of students who refuse the manipulation of financial statements reasoned that it violates religion obligation, because there is an element of falsehood. The results of this study can be used as the basis to develop further study with a broader scope, such as with survey approach.

Hubungan Karakteristik Pegawai Pemerintah Daerah dan Implementasi Sistem Pengukuran Kinerja: Perspektif Ismorfisma Institusional

Tujuan penelitian ini untuk menguji hubungan karakteristik pemerintah daerah menuju penerapan performance measurement systems (PMS). Penelitian ini juga menginvestigasi fenomena isomorfisma institusional yang berhubungan dengan penerapan PMS. Penelitian ini menggunakan pendekatan metode campuran seperti two-stage sequential explanatory. Langkah pertama menguji hipotesis menggunakan Structural Equation Modeling (SEM), dan langkah kedua menggunakan deductive thematic analysis. Penelitian ini menemukan self-efficacy dan conscientiousness berhubungan denganpenerapan PMS. Kemudian, penerapan PMS dipicu dan memicu fenomena isomorfisma yang berbeda seperti koersif, mimetic dan normatif.

Syariah Governance dan Maqashid Syariah di Perbankan Syariah di Indonesia

Latar Belakang: Pesatnya perkembangan perbankan syariah di Indonesia, baik itu dalam hal peningkatan total aset yang di miliki dan jumlah bank yang mengalami kenaikan membuat bank syariah harus selalu melakukan evaluasi terkait kinerja operasional perbankan syariah.Tujuan: Penelitian ini bertujuan untuk mengkaji pengaruh mekanisme syariah governance terhadap kinerja maqashid syariah menggunakan pengukuran Integrated Maqashid Al-Sharīʿah Based Performance Measure (IMSPM).Metode Penelitian: Pada penelitian ini menggunakan data sekunder yang bersifat kuantitatif yang berasal dari laporan keuangan dan laporan good corporate governance yang telah diterbitkan oleh masing-masing Bank Umum Syariah di Indonesia selama tahun 2015 hingga tahun 2020. Teknik pengambilan sampel pada penelitian ini menggunakan metode purposive sampling. Alat analisis penelitian ini menggunakan software SPSS versi 22. Alat analisis yang digunakan adalah analisis regresi berganda.Hasil Penelitian: Hasil penelitian bahwa jumlah dewan komisaris, jumlah komite audit, jumlah dewan direksi, jumlah dewan pengawas syariah, kepemilikan institusional dan umur perusahaan syariah tidak berpengaruh terhadap kinerja maqashid syariah.Keaslian/Kebaruan Penelitian: Penelitian mengenai tata kelola dan kinerja perbankan syariah dengan menggunakan tolok ukur maqasid syariah index telah banyak dilakukan oleh peneliti terdahulu. Pengukuran kinerja menggunakan maqasid syariah index dianggap kurang efektif karena hanya mencakup aspek keagamaan saja tanpa memperhitungkan apek keuangan. Oleh sebab itu, penelitian ini menggunakan pengukuran terbaru yang lebih luas untuk mengukur penerapan syariah governance terhadap kinerja maqasid syariah menggunakan konsep Integrated Maqashid Al-Shari’ah Performance Measure (IMSPM)