One of the activities that company should do to maintain its sustainability nowadays is concern about society and environment by doing corporate social responsibility (CSR) activities. By doing CSR, company has shown their responsibility to all stakeholders aligned with the willingness to create sustainability development. Company could use varied tools to asses their CSR activities in order to evaluate their CSR implementation. This research is aimed to analyze cost and benefit of one CSR progame of PT. ISM Tbk Bogasari Flour Mills, by using Socio-Economic Impact to evaluate its progamme.
通过企业社会责任(CSR)活动来关注社会和环境，是当今企业保持其可持续性所应做的活动之一。通过履行企业社会责任，公司向所有利益相关者展示了他们的责任，并愿意创造可持续发展。公司可以使用各种工具来评估其CSR活动，以评估其CSR实施情况。本研究旨在分析PT. ISM Tbk Bogasari面粉厂一项企业社会责任计划的成本与效益，并以社会经济影响评估其计划。
{"title":"ANALISIS COST-BENEFIT PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY PROGRAM BOGASARI MITRA CARD SURABAYA","authors":"Wahyu Irawaty, Dianne Frisko","doi":"10.24123/JATI.V7I1.1931","DOIUrl":"https://doi.org/10.24123/JATI.V7I1.1931","url":null,"abstract":"One of the activities that company should do to maintain its sustainability nowadays is concern about society and environment by doing corporate social responsibility (CSR) activities. By doing CSR, company has shown their responsibility to all stakeholders aligned with the willingness to create sustainability development. Company could use varied tools to asses their CSR activities in order to evaluate their CSR implementation. This research is aimed to analyze cost and benefit of one CSR progame of PT. ISM Tbk Bogasari Flour Mills, by using Socio-Economic Impact to evaluate its progamme.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127416290","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}
This article aims to describe the application of management accounting in the blue ocean strategy. Blue ocean strategy is an alternative way for success. It offers a new approach that companies have to create value innovation to satisfy customers. It does not compete in cost efficiency, but it tries to open a new demand by seeing the customer's potential needs. To implement this new approach, management needs appropriate information for making decision. Management accounting tools like target costing and life-cycle costing tries to provide information for a better quality of decision making in the blue ocean strategy. Target costing will serve information for new product's pricing and functionality and life-cycle costing tries to analyze profitability of new product during its life-cycle. By using this tools, the blue ocean strategy can be implemented in the right track.
{"title":"APLIKASI KONSEP AKUNTANSI MANAJEMEN DALAM BLUE OCEAN STRATEGY","authors":"Ria Sandra Alimbudiono","doi":"10.24123/JATI.V7I1.1933","DOIUrl":"https://doi.org/10.24123/JATI.V7I1.1933","url":null,"abstract":"This article aims to describe the application of management accounting in the blue ocean strategy. Blue ocean strategy is an alternative way for success. It offers a new approach that companies have to create value innovation to satisfy customers. It does not compete in cost efficiency, but it tries to open a new demand by seeing the customer's potential needs. To implement this new approach, management needs appropriate information for making decision. Management accounting tools like target costing and life-cycle costing tries to provide information for a better quality of decision making in the blue ocean strategy. Target costing will serve information for new product's pricing and functionality and life-cycle costing tries to analyze profitability of new product during its life-cycle. By using this tools, the blue ocean strategy can be implemented in the right track.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124661506","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}
Studi ini berusaha meneliti secara mendalam perilaku pelapak dan penawar lelang Action Figure (AF) kemudian mencoba menemukan pola pengambilan keputusan transaksi kedua stakeholder tersbut. Metode perolehan data dilakukan dengan wawancara mendalam dan observasi partisipatif, serta studi dokumentasi secara rinci kepada beberapa pelapak dan penawar lelang. Penelitian ini mengungkap data empiris dari perspektif pelapak lelang dan penawar lelang sehingga mendapatkan gambaran yang holistik tentang lika-liku lelang AF. Dari telaah yang dilakukan pada pelapak, ditemukan dua model pelapak lelang AF, yaitu model oportunis dan model fair. Dari telaah yang dilakukan pada penawar, ditemukan 5 pola perilaku dan pengambilan keputusan penawar lelang, yaitu Iseng, Konservatif, Agresor, Sniper, Biner. Masing-masing tipe tersebut memiliki keunikan yang sangat menarik untuk disimak serta mewarnai konsep dunia bisnis yang relevan.
{"title":"Pola Pengambilan Keputusan Pelapak dan Penawar Lelang Action Figure: Studi Kasus Lapak Lelang Indonesia","authors":"B. Soeherman, A. Putra","doi":"10.24123/JATI.V12I1.273","DOIUrl":"https://doi.org/10.24123/JATI.V12I1.273","url":null,"abstract":"Studi ini berusaha meneliti secara mendalam perilaku pelapak dan penawar lelang Action Figure (AF) kemudian mencoba menemukan pola pengambilan keputusan transaksi kedua stakeholder tersbut. Metode perolehan data dilakukan dengan wawancara mendalam dan observasi partisipatif, serta studi dokumentasi secara rinci kepada beberapa pelapak dan penawar lelang. Penelitian ini mengungkap data empiris dari perspektif pelapak lelang dan penawar lelang sehingga mendapatkan gambaran yang holistik tentang lika-liku lelang AF. Dari telaah yang dilakukan pada pelapak, ditemukan dua model pelapak lelang AF, yaitu model oportunis dan model fair. Dari telaah yang dilakukan pada penawar, ditemukan 5 pola perilaku dan pengambilan keputusan penawar lelang, yaitu Iseng, Konservatif, Agresor, Sniper, Biner. Masing-masing tipe tersebut memiliki keunikan yang sangat menarik untuk disimak serta mewarnai konsep dunia bisnis yang relevan.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"270 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127712404","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}
Break Even Point Analysis is an analysis that is used by the company to find out or planning on what the sales volume. The purpose of this study is to determine how determaining Break Even Point CV. Uul Anugerah Surabaya in 2011-2015 and to investigate the extent to which the role Break Even Point to the CV profit planning. Uul Anugerah Surabaya. The Conducted research approach is qualitative descriptive study, with data collection procedures used are interviews and documentation with data processing using descriptive analysis. Break Even Point has a significant role in the company, namely Break Even Point as a short-term planning tool, as a minimum sales information company, and as a tool for the development strategy to achieve the company's earnings. CV. Uul Anugerah management needs to maintain the achievement in 2011-2015 as well as the necessity of making a sales and costs per month as a material evaluation of progress made and the need for more promotions, more heavily in the consumer interest.
盈亏平衡点分析是公司用来找出或计划销售量的一种分析。本研究的目的是确定如何决定盈亏平衡点CV。在2011-2015年的Uul Anugerah Surabaya，并调查盈亏平衡点对CV利润计划的影响程度。Uul Anugerah Surabaya。所进行的研究方法是定性描述性研究，使用的数据收集程序是访谈和文件，使用描述性分析进行数据处理。Break Even Point在公司中具有重要的作用，即Break Even Point作为公司的短期规划工具，作为公司的最低销售信息，作为实现公司盈利的发展战略的工具。简历。Uul Anugerah的管理层需要保持2011-2015年的业绩，每月进行销售和成本评估的必要性，以及更多促销活动的必要性，更多地考虑到消费者的利益。
{"title":"Analisis Break Event Point Terhadap Perencanaan Laba Cv. Uul Anugerah Surabaya","authors":"zeni rusmawati","doi":"10.24123/JATI.V12I1.274","DOIUrl":"https://doi.org/10.24123/JATI.V12I1.274","url":null,"abstract":"Break Even Point Analysis is an analysis that is used by the company to find out or planning on what the sales volume. The purpose of this study is to determine how determaining Break Even Point CV. Uul Anugerah Surabaya in 2011-2015 and to investigate the extent to which the role Break Even Point to the CV profit planning. Uul Anugerah Surabaya. The Conducted research approach is qualitative descriptive study, with data collection procedures used are interviews and documentation with data processing using descriptive analysis. Break Even Point has a significant role in the company, namely Break Even Point as a short-term planning tool, as a minimum sales information company, and as a tool for the development strategy to achieve the company's earnings. CV. Uul Anugerah management needs to maintain the achievement in 2011-2015 as well as the necessity of making a sales and costs per month as a material evaluation of progress made and the need for more promotions, more heavily in the consumer interest.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131141429","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}
Abstract The purpose of this research is to arrange guidance of recording to financial reporting as model of development of financial accounting quality system at Cak Wanto chicken farm in Blitar. The method used in this research is the research & development model of DBR (Design Based Research) from Purwiyanto (2014) which is modified. Research phase starts from problem identification, data collection, product preparation, product test (expert validation) and final product refinement. Data collection techniques are Focus Group Discussion, observation, interview, and questionnaire (questionnaire). Questionnaire as an expert validation instrument consists of 4 aspects of the assessment of aspects of usability, convenience, completeness, and legibility. Techniques used to analyze data validation scoring results is to use a percentage technique with the category of interval Before-After technique. This study produces a quality system in the form of three SOPs that show the application of SOP can run effectively to be implemented with evidence of the average percentage results near perfect and in accordance with user needs. Keywords: Quality Accounting System, Standard Operating Procedures
摘要本研究的目的是安排记录对财务报告的指导，作为财务会计质量体系发展的模式在英国Cak Wanto养鸡场。本研究使用的方法是Purwiyanto(2014)对DBR (Design Based research)的研发模型进行了修改。研究阶段从问题识别、数据收集、产品准备、产品测试(专家验证)和最终产品改进开始。数据收集技术有焦点小组讨论、观察、访谈和问卷(questionnaire)。问卷作为专家验证工具，包括可用性、便捷性、完整性和易读性四个方面的评估。用于分析数据验证评分结果的技术是使用百分比技术和间隔类别Before-After技术。本研究以三个标准操作程序的形式产生了一个质量体系，表明标准操作程序的应用可以有效地运行并得到实施，并有证据表明平均百分比结果接近完美并符合用户需求。关键词:质量会计体系;标准操作程序
{"title":"Penelitian dan Pengembangan Sistem Mutu Akuntansi Keuangan Pada Usaha Ternak Ayam Potong Blitar","authors":"Defia Nurbatin","doi":"10.24123/jati.v11i2.697","DOIUrl":"https://doi.org/10.24123/jati.v11i2.697","url":null,"abstract":"Abstract \u0000The purpose of this research is to arrange guidance of recording to financial reporting as model of development of financial accounting quality system at Cak Wanto chicken farm in Blitar. The method used in this research is the research & development model of DBR (Design Based Research) from Purwiyanto (2014) which is modified. Research phase starts from problem identification, data collection, product preparation, product test (expert validation) and final product refinement. Data collection techniques are Focus Group Discussion, observation, interview, and questionnaire (questionnaire). Questionnaire as an expert validation instrument consists of 4 aspects of the assessment of aspects of usability, convenience, completeness, and legibility. Techniques used to analyze data validation scoring results is to use a percentage technique with the category of interval Before-After technique. This study produces a quality system in the form of three SOPs that show the application of SOP can run effectively to be implemented with evidence of the average percentage results near perfect and in accordance with user needs. \u0000Keywords: Quality Accounting System, Standard Operating Procedures","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130591918","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}
This paper aims to explain of idea the concept spiritual shari’ah accounting. This accounting is not Islam accounting. Why is that? If religion accounting has a foundation in accordance with the law and dogmatic listed on scripture, it means that there should be no private interpretation on this dogmatic. Instead, spiritual shari’ah accounting by conscience or consensus of core ideology fused with self, others and surrounding to bring the basic beliefs and clean soul, holy and loving. The third for spiritual concepts are summarized in honesty and harmony. Spiritual shari’ah accounting concept like this is capable of providing belief, peace, morality, and faith. This study is a qualitative descriptive with secondary data for book, results of research published in the form of scientific national journals nor international or opinion publik in release of the research result. The study also sought to dig up research that is not published as reasearch reports. The results of this study indicate spiritual shari'ah accounting basis rather than values, but belief. This belief is not always based on religious teachings, but rather on spiritual values, which source from scripture and conscience.
{"title":"Menggagas Akuntansi Syari’ah: Apakah Akuntansi Islam atau Akuntansi Syari’ah Spiritual (Islam)?","authors":"Whedy Prasetyo","doi":"10.24123/JATI.V11I2.303","DOIUrl":"https://doi.org/10.24123/JATI.V11I2.303","url":null,"abstract":"This paper aims to explain of idea the concept spiritual shari’ah accounting. This accounting is not Islam accounting. Why is that? If religion accounting has a foundation in accordance with the law and dogmatic listed on scripture, it means that there should be no private interpretation on this dogmatic. Instead, spiritual shari’ah accounting by conscience or consensus of core ideology fused with self, others and surrounding to bring the basic beliefs and clean soul, holy and loving. The third for spiritual concepts are summarized in honesty and harmony. Spiritual shari’ah accounting concept like this is capable of providing belief, peace, morality, and faith. This study is a qualitative descriptive with secondary data for book, results of research published in the form of scientific national journals nor international or opinion publik in release of the research result. The study also sought to dig up research that is not published as reasearch reports. The results of this study indicate spiritual shari'ah accounting basis rather than values, but belief. This belief is not always based on religious teachings, but rather on spiritual values, which source from scripture and conscience. \u0000 ","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116691988","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 : 2018-07-11DOI: 10.24123/JATI.V11I2.1056
Regina Oktavia, Hari Hananto
Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan keluarga, kontrol keluarga pemilik,danmanajemen keluarga pemilik, terhadap tindakan pajak agresif perusahaan manufaktur yang terdaftar diBursa Efek Indonesia periode 2013-2015.Populasi dalam penelitian ini adalah perusahaan manufakturyang terdaftar di Bursa Efek Indonesia pada tahun 2013 sampai 2015 dengan jumlah 135 perusahaan.Penentuan sampel yang dipilih dalam penelitian menggunakan metode purposive sampling. Pengujianpengaruh kepemilikan keluarga, kontrol keluarga pemilik, dan manajemen keluarga pemilik, terhadaptindakan pajak agresif di analisis menggunakan uji regresi linier berganda dengan bantuan softwareEviews 4.1. Hasil penelitian menunjukkan terdapat 28 perusahaan yang memenuhi kriteria purposivesampling yang ditetapkan dalam penelitian. Hasil penelitian menunjukan bahwa kepemilikan keluargatidak berpengaruh signifikan terhadap tindakan pajak agresif. Kontrol keluarga pemilik memilikipengaruh terhadap tindakan pajak agresif dan manajemen keluarga pemilik perusahaan tidak memilikipengaruh signifikan terhadap tindakan pajak agresif.
{"title":"Pengaruh Kepemilikan Keluarga, Kontrol Keluarga Pemilik, dan Manajemen Keluarga Pemilik terhadap Tindakan Pajak Agresif pada Perusahaan Manufaktur yang Terdaftar di Bei Periode 2013-2015","authors":"Regina Oktavia, Hari Hananto","doi":"10.24123/JATI.V11I2.1056","DOIUrl":"https://doi.org/10.24123/JATI.V11I2.1056","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan keluarga, kontrol keluarga pemilik,danmanajemen keluarga pemilik, terhadap tindakan pajak agresif perusahaan manufaktur yang terdaftar diBursa Efek Indonesia periode 2013-2015.Populasi dalam penelitian ini adalah perusahaan manufakturyang terdaftar di Bursa Efek Indonesia pada tahun 2013 sampai 2015 dengan jumlah 135 perusahaan.Penentuan sampel yang dipilih dalam penelitian menggunakan metode purposive sampling. Pengujianpengaruh kepemilikan keluarga, kontrol keluarga pemilik, dan manajemen keluarga pemilik, terhadaptindakan pajak agresif di analisis menggunakan uji regresi linier berganda dengan bantuan softwareEviews 4.1. Hasil penelitian menunjukkan terdapat 28 perusahaan yang memenuhi kriteria purposivesampling yang ditetapkan dalam penelitian. Hasil penelitian menunjukan bahwa kepemilikan keluargatidak berpengaruh signifikan terhadap tindakan pajak agresif. Kontrol keluarga pemilik memilikipengaruh terhadap tindakan pajak agresif dan manajemen keluarga pemilik perusahaan tidak memilikipengaruh signifikan terhadap tindakan pajak agresif.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121351616","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：