Pub Date : 2019-04-04DOI: 10.14421/EKBIS.2018.2.1.1067
A. Asrihapsari, Titik Setyaningsih, Doddy Setiawan
ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui perkembangan information technology usaha restoran di wilayah Solo. Metoda pengambilan sampel menggunakan purposive sampling, dengan kriteria 1) restoran ada di wilayah Solo, dan 2) data selama periode penelitian dapat diperoleh. Sedangkan metoda pengumpulan datanya menggunakan survey kuesioner. Kuesioner sebanyak 200 disebar ke restoran yang ada di wilayah Solo. Dengan pengembalian kuesioner melalui media WhatsApp, sebanyak 30 kuesioner berhasil dikumpulkan.Jenis penelitian ini adalah deskriptif. Data diolah dengan menggunakan aplikasi Microsoft Excel 2016, yang mana dibagi menjadi dua tahapan, yaitu menyusun data dalam bentuk diagram dan menganalisis data. Berdasarkan hasil penelitian, yang mana ditunjukkan dengan persentase sebesar 50-90%, fasilitas IT yang diadopsi oleh mayoritas restoran di Solo untuk menunjang performa restoran meliputi: 1) fasilitas Wi-Fi, 2) fasilitas pembayaran non tunai, 3) fasilitas IT terkait pembayaran pesanan, 4) fasilitas mitra transportasi online, 5) fasilitas IT kasir, 6) fasilitas media online. Berdasarkan temuan tersebut, baiknya restoran sesegera mungkin mulai melakukan secara bertahap adopsi teknologi informasi di atas (sesuai hasil penelitian), agar dapat tetap bertahan dalam persaingan yang semakin ketat. ABSTRACTThe purpose of this styudy was to find out the development of information technology in restaurant businesses in the Solo region. The sampling method uses purposive sampling, with criteria 1) restaurants are in the Solo region, and 2) data during the study period can be obtained. While the data collection method uses questionnaire survey. 200 questionnaires were distributed to restaurants in the Solo area. By returning the questionnaire through WhatsApp media, 30 questionnaires were collected.This type of research is descriptive. Data is processed using Microsoft Excel 2016 application, which is divided into two stages, namely compiling data in the form of diagrams and analyzing data. Based on the results of the study, which indicated a percentage of 50-90%, IT facilities adopted by the majority of restaurants in Solo to support restaurant performance included: 1) Wi-Fi facilities, 2) non-cash payment facilities, 3) IT facilities related to payments orders, 4) online transportation partner facilities, 5) IT cashier facilities, 6) online media facilities. Based on these findings, it is good for the restaurant as soon as possible to start doing the gradual adoption of information technology (according to the research results), so that they can survive in the increasingly fierce competition.
这项研究的目的是了解索洛地区信息技术餐厅的发展情况。方法采样方法采用采样方法1)餐厅在独行区，2)研究期间可以获得数据。而数据收集方法使用问卷调查。200份调查问卷被分发到索洛地区的一家餐馆。通过WhatsApp媒体进行问卷调查，成功收集了多达30份问卷。这种研究是描述性的。数据是使用Microsoft Excel 2016程序编写的，该应用程序分为两阶段，即将数据以图表的形式整理和分析。根据研究结果,哪里用百分比表示的大小50-90%独奏,它采用的大多数餐馆设施维持餐厅包括:1)wi - fi设施性能,非现金支付系统设施,2)3)相关设施它在线支付订单,4)合伙人交通设施,5)设施是收银员,6)在线设施。根据这些发现，为了在日益激烈的竞争中生存，餐厅最好尽快开始采用上述信息技术(根据研究结果)。这一风格的目的是在单人地区餐厅的餐厅中发现信息技术的发展。实验室的数据可以在研究过程中获得审查。数据收集方法问题调查。200个问题被分配到单独的地区。通过WhatsApp媒体回复问题，30个问题被收集。这一研究类型是descriptive。数据处理使用Microsoft Excel 2016应用程序，其中已将其记录为两种状态，namely对数据进行形式的图表和分析。改编自the results of the study, pop,哪种indicated a percentage of 50-90% facilities adopted by tavernise of restaurants》到支持餐厅演出独奏included: 1) wi - fi facilities, 2) non-cash . payment facilities, 3)这对payments facilities相关命令,4)在线运输搭档facilities, 5)它cashier facilities facilities, 6)在线媒体。基于这些结果，这对餐厅很好，因为很快就有可能开始实施信息吸收技术，这样他们就可以在日益激烈的激烈竞争中生存下来。
{"title":"PERKEMBANGAN INFORMATION TECHNOLOGY USAHA RESTORAN DI SOLO","authors":"A. Asrihapsari, Titik Setyaningsih, Doddy Setiawan","doi":"10.14421/EKBIS.2018.2.1.1067","DOIUrl":"https://doi.org/10.14421/EKBIS.2018.2.1.1067","url":null,"abstract":"ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui perkembangan information technology usaha restoran di wilayah Solo. Metoda pengambilan sampel menggunakan purposive sampling, dengan kriteria 1) restoran ada di wilayah Solo, dan 2) data selama periode penelitian dapat diperoleh. Sedangkan metoda pengumpulan datanya menggunakan survey kuesioner. Kuesioner sebanyak 200 disebar ke restoran yang ada di wilayah Solo. Dengan pengembalian kuesioner melalui media WhatsApp, sebanyak 30 kuesioner berhasil dikumpulkan.Jenis penelitian ini adalah deskriptif. Data diolah dengan menggunakan aplikasi Microsoft Excel 2016, yang mana dibagi menjadi dua tahapan, yaitu menyusun data dalam bentuk diagram dan menganalisis data. Berdasarkan hasil penelitian, yang mana ditunjukkan dengan persentase sebesar 50-90%, fasilitas IT yang diadopsi oleh mayoritas restoran di Solo untuk menunjang performa restoran meliputi: 1) fasilitas Wi-Fi, 2) fasilitas pembayaran non tunai, 3) fasilitas IT terkait pembayaran pesanan, 4) fasilitas mitra transportasi online, 5) fasilitas IT kasir, 6) fasilitas media online. Berdasarkan temuan tersebut, baiknya restoran sesegera mungkin mulai melakukan secara bertahap adopsi teknologi informasi di atas (sesuai hasil penelitian), agar dapat tetap bertahan dalam persaingan yang semakin ketat. ABSTRACTThe purpose of this styudy was to find out the development of information technology in restaurant businesses in the Solo region. The sampling method uses purposive sampling, with criteria 1) restaurants are in the Solo region, and 2) data during the study period can be obtained. While the data collection method uses questionnaire survey. 200 questionnaires were distributed to restaurants in the Solo area. By returning the questionnaire through WhatsApp media, 30 questionnaires were collected.This type of research is descriptive. Data is processed using Microsoft Excel 2016 application, which is divided into two stages, namely compiling data in the form of diagrams and analyzing data. Based on the results of the study, which indicated a percentage of 50-90%, IT facilities adopted by the majority of restaurants in Solo to support restaurant performance included: 1) Wi-Fi facilities, 2) non-cash payment facilities, 3) IT facilities related to payments orders, 4) online transportation partner facilities, 5) IT cashier facilities, 6) online media facilities. Based on these findings, it is good for the restaurant as soon as possible to start doing the gradual adoption of information technology (according to the research results), so that they can survive in the increasingly fierce competition.","PeriodicalId":375939,"journal":{"name":"EkBis: Jurnal Ekonomi dan Bisnis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121508203","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-04-04DOI: 10.14421/EKBIS.2018.2.1.1060
Sekar Akrom Faradiza
Nowadays fraudulent actions on financial statements are increasing. The impact of these actions is not only felt by investors individually but also affects global economic stability. There has been a lot of research related to fraud using fraud triangle model consists of pressure, opportunity and rationalization. Then fraud diamond model emerged that added capability as one of the factors related to fraud as an additional factor besides three factors on the fraud triangle model. Then fraud pentagon model appeared which also included arrogance factors related to fraud. This study aims to examined the influence of factors on fraud pentagon model (arrogance, competence / capability, pressure, opportunity and rationalization) on fraudulent financial statements. This research used manufacturing company listed in Indonesia Stock Exchange as samples and used data from 2014-2015. Data were analyzed using multiple linear regression. The results indicate that arrogance does not affect fraudulent financial statements.
{"title":"FRAUD PENTAGON DAN KECURANGAN LAPORAN KEUANGAN","authors":"Sekar Akrom Faradiza","doi":"10.14421/EKBIS.2018.2.1.1060","DOIUrl":"https://doi.org/10.14421/EKBIS.2018.2.1.1060","url":null,"abstract":"Nowadays fraudulent actions on financial statements are increasing. The impact of these actions is not only felt by investors individually but also affects global economic stability. There has been a lot of research related to fraud using fraud triangle model consists of pressure, opportunity and rationalization. Then fraud diamond model emerged that added capability as one of the factors related to fraud as an additional factor besides three factors on the fraud triangle model. Then fraud pentagon model appeared which also included arrogance factors related to fraud. This study aims to examined the influence of factors on fraud pentagon model (arrogance, competence / capability, pressure, opportunity and rationalization) on fraudulent financial statements. This research used manufacturing company listed in Indonesia Stock Exchange as samples and used data from 2014-2015. Data were analyzed using multiple linear regression. The results indicate that arrogance does not affect fraudulent financial statements.","PeriodicalId":375939,"journal":{"name":"EkBis: Jurnal Ekonomi dan Bisnis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129453116","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-04-04DOI: 10.14421/EKBIS.2018.2.1.1088
Dita Afrina
AbstractIn an economic activity, it is prohibited to mix between halal and haram, because this is part of consumption behavior. Seeing how Islamic consumer behavior in consumption is what makes the writer want to analyze the rationality of Israf in consumption by linking the value of values contained in Islamic economics. By using qualitative research methods with literature research, namely by explaining the rationality of Muslims towards israf behavior which will then be explained in the literature on the consumption of Islamic economic perspectives. Where the results of the study show that Muslim rationality is in line with Islamic behavior, by having to consider Israf's actions.Keywords: Rationality, Israf, consumption
{"title":"RASIONALITAS MUSLIM TERHADAP PERILAKU ISRAF DALAM KONSUMSI PERSPEKTIF EKONOMI ISLAM","authors":"Dita Afrina","doi":"10.14421/EKBIS.2018.2.1.1088","DOIUrl":"https://doi.org/10.14421/EKBIS.2018.2.1.1088","url":null,"abstract":" AbstractIn an economic activity, it is prohibited to mix between halal and haram, because this is part of consumption behavior. Seeing how Islamic consumer behavior in consumption is what makes the writer want to analyze the rationality of Israf in consumption by linking the value of values contained in Islamic economics. By using qualitative research methods with literature research, namely by explaining the rationality of Muslims towards israf behavior which will then be explained in the literature on the consumption of Islamic economic perspectives. Where the results of the study show that Muslim rationality is in line with Islamic behavior, by having to consider Israf's actions.Keywords: Rationality, Israf, consumption","PeriodicalId":375939,"journal":{"name":"EkBis: Jurnal Ekonomi dan Bisnis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116399509","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-11-08DOI: 10.14421/EKBIS.2017.1.2.1008
I. Wulandari, Merita Bernik
Kota Bandung selama ini dikenal sebagai kota dengan destinasi wisata belanja yang menarik. Kota ini juga bertujuan untuk menjadi kota ekonomi kreatif, yang untuk mewujudkannya diperlukan UMKM yang terus bertumbuh. Heyjacker Company sebagai UMKM di bidang fashion harus bersiap dengan terus menjaga dan meningkatkan kualitas produknya agar bisa tetap bersaing dengan UMKM lain yang sejenis. Dalam proses produksi parka, Heyjacker Company kerap menghasilkan produk cacat hampir mencapai 10% dari jumlah produksinya pada setiap bulannya. Berdasarkan permasalahan tersebut dalam penelitian ini akan dilakukan penerapan pengendalian kualitas six sigma pada produksi parka di Heyjacker Company. Penelitian ini menggunakan metode DMAIC (Define, Measure, Analyze, Improve, Control) dengan menggunakan New seven Tools dalam setiap tahapannya. Melalui metode six sigma , dapat diketahui bahwa nilai sigma sebesar 3.96 dengan DPMO 6.911,53. Pada tahap define digunakan diagram sipoc untuk mengetahui hubungan antara proses dengan input dan output. Tahap analyze digunakan tree diagram untuk mengetahui penyebab utama dari setiap kecacatan, tahap ini merupakan pengembangan dari factor umum penyebab cacat yang sebelumnya telah dicari menggunakan diagram afinitas. Hasil dari penelitian ini menunjukkan bahwa six sigma dapat menurunkan tingkat kecacatan produk parka pada Heyjacker Company. Faktor penyebab timbulnya kecacatan dipengaruhi oleh pegawai, sarana & prasarana, teknik kerja, alat & bahan kerja. Namun, faktor pegawai dan teknik kerja mendominasi faktor penyebab timbulnya kecacatan produk parka pada Heyjacker Company. Kata kunci: Pengendalian Kualitas, Six Sigma, DMAIC, Diagram Sipoc, Tree Diagram
{"title":"PENERAPAN METODE PENGENDALIAN KUALITAS SIX SIGMA PADA HEYJACKER COMPANY","authors":"I. Wulandari, Merita Bernik","doi":"10.14421/EKBIS.2017.1.2.1008","DOIUrl":"https://doi.org/10.14421/EKBIS.2017.1.2.1008","url":null,"abstract":"Kota Bandung selama ini dikenal sebagai kota dengan destinasi wisata belanja yang menarik. Kota ini juga bertujuan untuk menjadi kota ekonomi kreatif, yang untuk mewujudkannya diperlukan UMKM yang terus bertumbuh. Heyjacker Company sebagai UMKM di bidang fashion harus bersiap dengan terus menjaga dan meningkatkan kualitas produknya agar bisa tetap bersaing dengan UMKM lain yang sejenis. Dalam proses produksi parka, Heyjacker Company kerap menghasilkan produk cacat hampir mencapai 10% dari jumlah produksinya pada setiap bulannya. Berdasarkan permasalahan tersebut dalam penelitian ini akan dilakukan penerapan pengendalian kualitas six sigma pada produksi parka di Heyjacker Company. Penelitian ini menggunakan metode DMAIC (Define, Measure, Analyze, Improve, Control) dengan menggunakan New seven Tools dalam setiap tahapannya. Melalui metode six sigma , dapat diketahui bahwa nilai sigma sebesar 3.96 dengan DPMO 6.911,53. Pada tahap define digunakan diagram sipoc untuk mengetahui hubungan antara proses dengan input dan output. Tahap analyze digunakan tree diagram untuk mengetahui penyebab utama dari setiap kecacatan, tahap ini merupakan pengembangan dari factor umum penyebab cacat yang sebelumnya telah dicari menggunakan diagram afinitas. Hasil dari penelitian ini menunjukkan bahwa six sigma dapat menurunkan tingkat kecacatan produk parka pada Heyjacker Company. Faktor penyebab timbulnya kecacatan dipengaruhi oleh pegawai, sarana & prasarana, teknik kerja, alat & bahan kerja. Namun, faktor pegawai dan teknik kerja mendominasi faktor penyebab timbulnya kecacatan produk parka pada Heyjacker Company. Kata kunci: Pengendalian Kualitas, Six Sigma, DMAIC, Diagram Sipoc, Tree Diagram","PeriodicalId":375939,"journal":{"name":"EkBis: Jurnal Ekonomi dan Bisnis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123205804","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-11-07DOI: 10.14421/EkBis.2017.1.2.1055
Anindyo Aji Susanto
ABSTRACTBudget variance plays important roles in Indonesian Local Government budgeting. The use of budget variance through budgeting highlight the incrementalism of budget which define the budget setter’s behavioral bias through ratchet effect. Ratchet effect occurs when budget setter use prior period performance (i.e budget variance) as basis to determine the upcoming budget as a consequences of the dynamic incentives problems in agency relation context. This study aims to find whether ratchet effecct occur in public sector budgeting, especially in Indonesian local government budgeting. Further, this research examine the role of responsibility accounting in explaining the presence of ratchet effect in Local Government budget. This study use Local Government Task Force (SKPD) of Yogyakarta Special Region Province Government as research object for research period between 2012 to 2016. Selection of sample derived using purposive sampling to 31 SKPD and generates 17 sample which has Region Original Revenue (PAD) component and so 28 sample which has Direct Expenditure component in each of it’s budget structure. Multiple Linear Regresion and Independent Samples Test were used to test the hypotheses.The result shows that all research hypotheses statistically accepted. This research generate evidence the occurence of ratchet effect and the important role of responsibility accounting in local government budgeting.Keyword: Budget Variances, Ratchet Effect, Responsibility Accounting, Local Government Budgeting, Region Origin Revenue (PAD), Direct Expenditure. INTISARI Varian anggaran merupakan informasi penting dalam penyusunan anggaran pemerintah daerah di Indonesia. Penggunaan varian anggaran dalam penganggaran mengandung aspek inkrementalisme dalam bentuk efek ratchet yang muncul akibat bias perilaku penyusun anggaran. Efek ratchet muncul ketika perencana angggaran menentukan target anggaran berdasarkan capaian kinerja anggaran periode sebelumnya sebagai akibat adanya persoalan insentif dinamik dalam konteks hubungan keagenan. Penelitian ini dilakukan untuk mengetahui adanya efek ratchet dalam penganggaran pemerintah daerah di Indonesia. Lebih lanjut, penelitian ini mengevaluasi peran akuntansi pertanggungjawaban dalam menjelaskan munculnya efek ratchet dalam anggaran pemerintah daerah. Penelitian ini menggunakan sampel Satuan Kerja Perangkat Daerah (SKPD) di lingkup Pemerintah Provinsi Daerah Istimewa Yogyakarta pada periode 2012-2016. Pemilihan sampel dilakukan dengan metode sampel purposif atas 31 SKPD dan menghasilkan 17 sampel SKPD yang memiliki komponen Pendapatan Asli Daerah (PAD) dan 28 sampel SKPD yang memiliki komponen Belanja Langsung dalam struktur anggarannya. Analisis yang digunakan untuk pengujian hipotesis adalah analisis regresi linier berganda dan independent samples test. Hasil penelitian menunjukkan semua hipotesis penelitian ini terdukung secara statistik. Hasil penelitian ini membuktikan adan
【摘要】预算差异在印尼地方政府预算中起着重要作用。预算方差在预算中的运用凸显了预算的增量性，它通过棘轮效应定义了预算制定者的行为偏差。在代理关系背景下，由于动态激励问题，预算制定者以前期绩效(即预算差异)为基础来确定即将到来的预算，从而产生棘轮效应。本研究旨在探讨棘轮效应是否存在于公共部门预算中，尤其是印尼地方政府预算中。进一步，本研究检验了责任会计在解释地方政府预算棘轮效应中的作用。本研究以日惹特区省政府地方政府专责小组(SKPD)为研究对象，研究期为2012年至2016年。使用有目的抽样对31个SKPD进行样本选择，并生成17个样本，其中有区域原始收入(PAD)成分，因此28个样本在每个预算结构中都有直接支出成分。采用多元线性回归和独立样本检验对假设进行检验。结果表明，所有研究假设在统计学上均被接受。本研究证明了棘轮效应的存在以及责任会计在地方政府预算中的重要作用。关键词:预算差异，棘轮效应，责任会计，地方政府预算，地区本源收入，直接支出INTISARI Varian anggaran merupakan informasi penting dalam penyusunan anggaran peremerintah daerah di Indonesia。瓦里安Penggunaan anggaran dalam penganggaran mengandung aspek inkrementalisme dalam bentuk efek棘轮杨muncul akibat偏见perilaku penyusun anggaran。我的意思是，我的意思是，我的意思是，我的意思是，我的意思是，我的意思是，我的意思是，我的意思是，我的意思是，我的意思是，我的意思是，我的意思是，我的意思是，我的意思是，我的意思是。Penelitian ini dilakukan untuk mengetahui adanya efek ratchet dalam penganggaran peremintah daerah di Indonesia。我的意思是，我的意思是，我的意思是，我的意思是，我的意思是，我的意思是，我的意思是，我的意思是，我的意思是，我的意思是，我的意思是。Penelitian ini menggunakan样本Satuan Kerja Perangkat Daerah (SKPD) di lingup peremerintah省，Daerah Istimewa日惹，期间2012-2016。pilihan样品，dilakukan dengan方法，样品目的，31 SKPD dan menghasilkan, 17样品，SKPD yang memiliki komponen Pendapatan Asli Daerah (PAD)， 28样品，SKPD yang memiliki komponen Belanja Langsung dalam struktur anggarannya。分析，杨迪古纳坎，untuk，企鹅，胚胎发育，adalah，分析，回归线性波甘达和独立样本检验。[中文]:penelitian menunjukkan semua hipoesis penelitian ini terdukung secara statistics。哈西尔·潘里蒂安·潘里蒂安·潘里安·潘里安·潘里安·潘里安·潘里安·潘里安·潘里安·潘里安·潘里安·潘里安·潘里安·潘里安·潘里安·潘里安·潘里安。Kata Kunci: Varian Anggaran, Efek Ratchet, Akuntansi Pertanggungjawaban, Penganggaran Pemerintah Daerah, Pendapatan Asli Daerah, Belanja Langsung。
{"title":"VARIAN ANGGARAN DAN PERAN AKUNTANSI PERTANGGUNGJAWABAN PADA PENGANGGARAN PEMERINTAH DAERAH","authors":"Anindyo Aji Susanto","doi":"10.14421/EkBis.2017.1.2.1055","DOIUrl":"https://doi.org/10.14421/EkBis.2017.1.2.1055","url":null,"abstract":"ABSTRACTBudget variance plays important roles in Indonesian Local Government budgeting. The use of budget variance through budgeting highlight the incrementalism of budget which define the budget setter’s behavioral bias through ratchet effect. Ratchet effect occurs when budget setter use prior period performance (i.e budget variance) as basis to determine the upcoming budget as a consequences of the dynamic incentives problems in agency relation context. This study aims to find whether ratchet effecct occur in public sector budgeting, especially in Indonesian local government budgeting. Further, this research examine the role of responsibility accounting in explaining the presence of ratchet effect in Local Government budget. This study use Local Government Task Force (SKPD) of Yogyakarta Special Region Province Government as research object for research period between 2012 to 2016. Selection of sample derived using purposive sampling to 31 SKPD and generates 17 sample which has Region Original Revenue (PAD) component and so 28 sample which has Direct Expenditure component in each of it’s budget structure. Multiple Linear Regresion and Independent Samples Test were used to test the hypotheses.The result shows that all research hypotheses statistically accepted. This research generate evidence the occurence of ratchet effect and the important role of responsibility accounting in local government budgeting.Keyword: Budget Variances, Ratchet Effect, Responsibility Accounting, Local Government Budgeting, Region Origin Revenue (PAD), Direct Expenditure. INTISARI Varian anggaran merupakan informasi penting dalam penyusunan anggaran pemerintah daerah di Indonesia. Penggunaan varian anggaran dalam penganggaran mengandung aspek inkrementalisme dalam bentuk efek ratchet yang muncul akibat bias perilaku penyusun anggaran. Efek ratchet muncul ketika perencana angggaran menentukan target anggaran berdasarkan capaian kinerja anggaran periode sebelumnya sebagai akibat adanya persoalan insentif dinamik dalam konteks hubungan keagenan. Penelitian ini dilakukan untuk mengetahui adanya efek ratchet dalam penganggaran pemerintah daerah di Indonesia. Lebih lanjut, penelitian ini mengevaluasi peran akuntansi pertanggungjawaban dalam menjelaskan munculnya efek ratchet dalam anggaran pemerintah daerah. Penelitian ini menggunakan sampel Satuan Kerja Perangkat Daerah (SKPD) di lingkup Pemerintah Provinsi Daerah Istimewa Yogyakarta pada periode 2012-2016. Pemilihan sampel dilakukan dengan metode sampel purposif atas 31 SKPD dan menghasilkan 17 sampel SKPD yang memiliki komponen Pendapatan Asli Daerah (PAD) dan 28 sampel SKPD yang memiliki komponen Belanja Langsung dalam struktur anggarannya. Analisis yang digunakan untuk pengujian hipotesis adalah analisis regresi linier berganda dan independent samples test. Hasil penelitian menunjukkan semua hipotesis penelitian ini terdukung secara statistik. Hasil penelitian ini membuktikan adan","PeriodicalId":375939,"journal":{"name":"EkBis: Jurnal Ekonomi dan Bisnis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129085013","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-11-07DOI: 10.14421/EKBIS.2017.1.2.1012
Linda Meganita, H. Perdana, Santoso Tri Hananto, Hanung Triatmoko
The purpose of this study is: 1) knowing the sequence of audit procedure which most often signed off by auditor 2) testing effect of external and internal factors on premature signed off of audit procedure. The sample of this study are auditors of the Audit Board of the Republic of Indonesia (BPK RI) in the head office and the representative office. Sampling technique used is convenience sampling. Survey method for this study by distributing questionare. Data analysis uses Friedman test and regression logistic analysis with significance level (α) 5%.Friedman test result indicates that there are sequence of priority of audit procedure tend to be signed off. The most audit procedure which often to be signed off is internal auditor judgment and audit procedure which seldom to be signed off is substantive test. Logistic regression test shows that audit risk, materiality, professional commitment, and locus of control affect premature sign off of audit procedure, meanwhile time budget pressure, time deadline pressure, and role overload do not affect premature sign off of audit procedure.
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT","authors":"Linda Meganita, H. Perdana, Santoso Tri Hananto, Hanung Triatmoko","doi":"10.14421/EKBIS.2017.1.2.1012","DOIUrl":"https://doi.org/10.14421/EKBIS.2017.1.2.1012","url":null,"abstract":"The purpose of this study is: 1) knowing the sequence of audit procedure which most often signed off by auditor 2) testing effect of external and internal factors on premature signed off of audit procedure. The sample of this study are auditors of the Audit Board of the Republic of Indonesia (BPK RI) in the head office and the representative office. Sampling technique used is convenience sampling. Survey method for this study by distributing questionare. Data analysis uses Friedman test and regression logistic analysis with significance level (α) 5%.Friedman test result indicates that there are sequence of priority of audit procedure tend to be signed off. The most audit procedure which often to be signed off is internal auditor judgment and audit procedure which seldom to be signed off is substantive test. Logistic regression test shows that audit risk, materiality, professional commitment, and locus of control affect premature sign off of audit procedure, meanwhile time budget pressure, time deadline pressure, and role overload do not affect premature sign off of audit procedure.","PeriodicalId":375939,"journal":{"name":"EkBis: Jurnal Ekonomi dan Bisnis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114978124","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-11-07DOI: 10.14421/EkBis.2017.1.2.1025
Dian Nuriyah Solissa
Abstract2008 crisis was hypothetically to be an impact of particular condition in which banking around the countries had the high degree of leverage and decrease the bank capital quality. The other influencing factors are the quality of corporate governance and the quality of risk management. Having seen these challenges, Basel Committee on Banking Supervision (BCBS) published a document of “Basel III: Global Regulatory Framework for More Resilient Banks and Banking Systems” on Desember 2010 as the new initiation.The scopes of Basel III are, (1) Empowering the Global Capital Framework, (2) Recognizing the Global Liquidity. This research works on providing an implementation prospect of global liquidity standard to Indonesian Syariah Banking.The results show that the average of syariah banking LCR has only reached 51,6% that means there must be certain improvement to minimally reach 60% before January 2015 2015. Furthermore, the yearly growth of LCR which stands on 3,22% in average is claimed to be far from the yearly targeted increase whisch is 10%, Thus, this current study suggest syariah banking to put an effort by uplifting the HQLA using the funding strategy to absorb more deposits. Keywords: Basel III, Liquidity Coverage Ratio, Syariah banking
{"title":"KESIAPAN PERBANKAN SYARI’AH DI INDONESIA DALAM PENERAPAN LIQUIDITY COVERAGE RATIO BASEL III","authors":"Dian Nuriyah Solissa","doi":"10.14421/EkBis.2017.1.2.1025","DOIUrl":"https://doi.org/10.14421/EkBis.2017.1.2.1025","url":null,"abstract":"Abstract2008 crisis was hypothetically to be an impact of particular condition in which banking around the countries had the high degree of leverage and decrease the bank capital quality. The other influencing factors are the quality of corporate governance and the quality of risk management. Having seen these challenges, Basel Committee on Banking Supervision (BCBS) published a document of “Basel III: Global Regulatory Framework for More Resilient Banks and Banking Systems” on Desember 2010 as the new initiation.The scopes of Basel III are, (1) Empowering the Global Capital Framework, (2) Recognizing the Global Liquidity. This research works on providing an implementation prospect of global liquidity standard to Indonesian Syariah Banking.The results show that the average of syariah banking LCR has only reached 51,6% that means there must be certain improvement to minimally reach 60% before January 2015 2015. Furthermore, the yearly growth of LCR which stands on 3,22% in average is claimed to be far from the yearly targeted increase whisch is 10%, Thus, this current study suggest syariah banking to put an effort by uplifting the HQLA using the funding strategy to absorb more deposits. Keywords: Basel III, Liquidity Coverage Ratio, Syariah banking","PeriodicalId":375939,"journal":{"name":"EkBis: Jurnal Ekonomi dan Bisnis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133227098","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-11-07DOI: 10.14421/EkBis.2017.1.2.1016
W. Widodo
ABSTRACTThe aims of this research is to analyze the influence of NIKKEI 225 Index (^N225), HANG SENG Index (^HSI), KOSPI Index (^KS11), Strait Times Index (^STI), and Kuala Lumpur Stock Exchange (^KLSE) simultaneously and partially in Jakarta Composite Index (^JKSE) during 2009 to 2017. Method of multiple linier regression with significant level 0,05 using STATA 10 program. The populations and samples was used this research is stock index on ASIA regional (NIKKEI 225 (Japan), HANG SENG Index (Hongkong), KOSPI (South Korea), Strait Times Index (Singapore), Kuala Lumpur Stock Exchange (Malaysia), and Jakarta Composite Index (Indonesia)) was conducted during January 2009 to May 2017. Results of this research simultaneously model for all independent variables are influence to dependent variable. However, parcially model ^N225, ^KS11 and ^KLSE variables positive and significant influence to ^JKSE variable. Whereas ^HSI and ^STI variable are not effect to ^JKSE variable during January 2009 to May 2017.Keywords: JKSE; N225; HSI; KS11; STI; KLSE.
{"title":"ANALISIS PENGARUH INDEKS HARGA SAHAM GABUNGAN REGIONAL ASIA TERHADAP INDEKS HARGA SAHAM GABUNGAN INDONESIA","authors":"W. Widodo","doi":"10.14421/EkBis.2017.1.2.1016","DOIUrl":"https://doi.org/10.14421/EkBis.2017.1.2.1016","url":null,"abstract":"ABSTRACTThe aims of this research is to analyze the influence of NIKKEI 225 Index (^N225), HANG SENG Index (^HSI), KOSPI Index (^KS11), Strait Times Index (^STI), and Kuala Lumpur Stock Exchange (^KLSE) simultaneously and partially in Jakarta Composite Index (^JKSE) during 2009 to 2017. Method of multiple linier regression with significant level 0,05 using STATA 10 program. The populations and samples was used this research is stock index on ASIA regional (NIKKEI 225 (Japan), HANG SENG Index (Hongkong), KOSPI (South Korea), Strait Times Index (Singapore), Kuala Lumpur Stock Exchange (Malaysia), and Jakarta Composite Index (Indonesia)) was conducted during January 2009 to May 2017. Results of this research simultaneously model for all independent variables are influence to dependent variable. However, parcially model ^N225, ^KS11 and ^KLSE variables positive and significant influence to ^JKSE variable. Whereas ^HSI and ^STI variable are not effect to ^JKSE variable during January 2009 to May 2017.Keywords: JKSE; N225; HSI; KS11; STI; KLSE.","PeriodicalId":375939,"journal":{"name":"EkBis: Jurnal Ekonomi dan Bisnis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114045073","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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