ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Satuan Kerja Perangkat Daerah di Kabupaten Batang)

The objective of this research is to examine the factors that influence information value of local government financial reporting. Information value refers to reliability and timeliness. The factors that influence reliability and timeliness are human resource quality, information technology utilization, internal control system, and local financial monitoring. Data collection was done by giving questionnaires to 110 heads and staffs of SKPD’s accounting department in Batang District. The collected data then processed by using PLS (partial least square). Hypotheses testing results are as follows. First, internal control system has a positive and significant influence on reliability of local government financial reporting while human resource quality, information technology utilization, and internal control system have no influence. Second, human resource quality and information technology utilization have a positive and significant influence on timeliness of local government financial reporting while internal control system has no influence

PENGARUH KNOWLEDGE SHARING DAN FAKTOR DEMOGRAFI TERHADAP KINERJA PEGAWAI (Studi Kasus pada Satuan Kerja Pemerintah Daerah di Kabupaten/Kota di Jawa Tengah)

This study aims to examine the relationship between knowledge sharing, demographic factors (age, education level, position, tenure) on employee performance. This research was conducted in 12 Regional Work Unit of Regency/ City in Central Java with 104 employees. Sampling technique in this research use purposive sampling. Statistic analysis used to analyze data using Structural Equation Modeling (SEM) with software Amos version 22.0. The results showed that knowledge sharing, education level, tenure have a positive and significant effect on employee performance. While the age factor has a positive and insignificant effect on employee performance, and position factor of employees have a negative and insignificant effect on performance

IMPLEMENTASI PELAPORAN KEUANGAN BERBASIS AKRUAL PADA PERGURUAN TINGGI NEGERI BADAN HUKUM: ANALISIS DESKRIPTIF KUALITATIF

This study aims to describe how implementing accrual based in the financial report of the Perguruan Tinggi Negeri Badan Hukum (PTN BH). This study focused on the PTN BH university to get data which related with beginning preparation on implementing financial report based accrual. The location of this study is Diponegoro University (Undip). This study using qualitative descriptive approach with interview and observation methods. Interviews were conducted to Undip’s accounting staff. Observation method were done by attended on accounting staff’s meeting. Data from interview and observation analyzed using Miles and Huberman model and categorized as major determinants on implementing accrual based PTN BH university financial report. The results show that determinants which affect on implementing accrual based in financial report’s PTN BH university are: Accounting system, IT based system, competent human resources, commitment from leader, resistance, environment, and internal policy. Every determinant related each other. Accounting system based on IT used by competent human resources which needs commitment from leader to avoid the resistance. Majelis wali amanat consist of environment element have to keeping on track of university financial reporting. Every rules which relate with implementing accrual based in PTN BH university financial report will be settled as policy in many degrees

PENGARUH STRUKTUR TATA KELOLA PERUSAHAAN TERHADAP EFISIENSI MODAL INTELEKTUAL

This study aims to examine the influence of the elements in corporate governance structures to the efficiency of intellectual capital banks listed in Indonesia Stock Exchange (BEI). Independent variables used in this study are the Board of Directors size, the Board of Commissioners composition, the Audit Committee composition and the Remuneration and Nomination Committee composition is measured based on the number or the independence of Board’s or the Committee member in the companies. The dependent variable used is the efficiency of intellectual capital efficiency as measured by using VAICTM. This study using a sample that focused on banks listed in Indonesia Stock Exchange (BEI). The data collected by using the purposive sampling method. The number of samples used are 176 companies with research period of 6-years in the span of the year 2010-2015. In analyzing data, this study using multiple linear regression. The findings of the regression analysis indicate that Board of Directors size and Audit Committee composition effect significant positively towards the efficiency of intellectual capital. Different results are obtained on the Board of Commissioners composition as well as the Nomination and Remuneration Committee composition which shows the results do not affect significantly to the efficiency of intellectual capital

UNIT COST RAWAT INAP RSND DENGAN PENDEKATAN ACTIVITY-BASED COSTING

This study purposed is to analyze and describe unit cost and determine inpatient tariff using activity-based costing approach and compares inpatient tariff between activity-based costing approach and conventional (traditional) approach. The sources of data used in this study is primary data which comes from the location of this research is applied, Diponegoro National Hospital using descriptive-analytic analysis method. Research data were obtained from hospital financial department, inpatient installation, laundry department, hospital procurement department, hospital facility maintenance, and hospital asset department. These datas include the cost of nurse‟s wages, the cooker and inpatient ward‟s wages, janitor‟s wages, security‟s wages, the costs of the laundry consumables, the costs of the patient consumables, the costs of patient‟s meals, the depreciation costs of inpatient facilities, asset maintenance costs, and electricity costs. The results showed that there‟s distortion in the application of hospital tariff with unit cost using activity-based costing approach that is undercost distortion on class III, and class II. Then, overcost distortion on class I, VIP, and VVIP

STUDI FENOMENOLOGI : IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL

This study aims to understand determinants implementation of accrual accounting in local government. The determinants may supporting or constraint when implementation of accrual accounting in public sectors.This study uses qualitative research with phenomenological approach. Phenomenological approach is used to describe determinants of the implementation of accrual accounting in the public sector. Data obtained through indepth interviews of informants in some SKPD Semarang and head of senior auditor BPK RI representative of Central Java. Data were analyzed based on the results of the interview. The results indicate that there are six determinants effectively influences in the implementation of accrual accounting, such as: technologies and information system, human resources, commitment and support of top management, the role of colleagues, the role of external parties, and the costs of implementation accrual bases

Faktor – Faktor yang Mempengaruhi Dividend Payout Ratio (Studi Empiris pada Perusahaan yang Terdaftar dalam Bursa Efek Indonesia)

This research purposed to determine the effect of profitability, cash flow, sales growth, leverage and market to book ratio towards dividend pauout ratio. This research used 102 samples of companies listed that paid dividend in BEI on period 2005-2008. The measured by linear regression with SPSS program. In collection data, this research analyzed secondary data obtained from ICMD (Indonesia Capital Market Directory) and Indonesian Stock Exchange. Analysis result showed that : profitability, cash flow, sales growth and market to book ratio have significant effect towards dividend payout ratio and leverage have not significant effect towards dividend payout ratio.Profitability, cash flow and market to book ratio have a positif relationship towards dividend payout ratio and sales growth have negatif relationship toward dividend pauout ratio. This research did not study about factors from market characteristic because to study about firm characteristic, this research need to study more than a market and to find the data still difficult. For the further research, if there is a easier way to find information about factors from firm charcateristic, the factors form market characteristi should be include for better result

ANALISIS FAKTOR-FAKTOR PENENTU PENGUNGKAPAN MODAL INTELEKTUAL DAN PENGARUHNYA TERHADAP RETURN SAHAM (Studi Empiris Pada Perusahaan Non Keuangan yang Terdaftar di BEI)

This study aims to consider the factors that affect the disclosure of intellectual capital, namely: the type of industry, firm size and leverage. This study also examined the effect of intellectual capital disclosure to the stock return. The samples used were secondary data from the Indonesia Stock Exchange (IDX) Annual Report of non-financial companies listed on the Stock Exchange in 2009. Samples were taken with a purposive sampling method, and who meet the criteria for sample selection. This study uses Multiple Linear Regression Analysis, with t statistics test the hypothesis testing and statistical test F. The results showed that the first model variable industry type and company size affect the intellectual capital disclosure (ICD), while the leverage variable has no effect on the ICD. Then in the second model showed that the ICD does not affect stock returns

Implementasi Pelaporan Keuangan Berbasis Akrual pada Perguruan Tinggi Negeri Badan Hukum: Analisis Deskriptif Kualitatif

This study aims to describe how implementing accrual based in the financial report of the Perguruan Tinggi Negeri Badan Hukum (PTN BH). This study focused on the PTN BH university to get data which related with beginning preparation on implementing financial report based accrual. The location of this study is Diponegoro University (Undip). This study using qualitative descriptive approach with interview and observation methods. Interviews were conducted to Undip's accounting staff. Observation method were done by attended on accounting staff's meeting. Data from interview and observation analyzed using Miles and Huberman model and categorized as major determinants on implementing accrual based PTN BH university financial report. The results show that determinants which affect on implementing accrual based in financial report's PTN BH university are: Accounting system, IT based system, competent human resources, commitment from leader, resistance, environment, and internal policy. Every determinant related each other. Accounting system based on IT used by competent human resources which needs commitment from leader to avoid the resistance. Majelis wali amanat consist of environment element have to keeping on track of university financial reporting. Every rules which relate with implementing accrual based in PTN BH university financial report will be settled as policy in many degrees