Pengaruh Penerapan Pernyataan Standar Akuntansi Keuangan 109 Terhadap Implementasi Good Governance

2019 ◽  
Vol 3 (2) ◽  
pp. 147-157
Author(s):  
Dariana Dariana ◽  
Ruzita Ruzita
Keyword(s):  
Linear Regression ◽  
Analytical Method ◽  
Good Governance ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Questionnaire Data ◽  
Simple Linear Regression ◽  
Accounting Standard ◽  
Quantitative Descriptive

The purpose of this study was to determine how the application of Financial Accounting Standards Statement 109 and the implementation of Good Governance in the National Zakat Board of Bengkalis Regency and the influence of the application of the Financial Accounting Standard Statement 109 on the implementation of Good Governance in the national zakat board of Bengkalis Regency. This research was conducted using quantitative descriptive methods. These data were obtained from questionnaire data, interviews and documentation that were distributed to all employees of the Bengkalis Regency National Amil Zakat Agency and several Zakat Collection Units in Bengkalis Regency. The analytical method used in this study is to use a simple linear regression. The results of this study indicate that the effect of the adoption of the Statement of Financial Accounting Standards 109 has a positive and significant effect on the implementation of Good Governance by 90.9%.

scholarly journals ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN PADA PT. ASURANSI ADIRA DINAMIKA CABANG MANADO

2020 ◽  
Vol 15 (2) ◽  
pp. 159
Author(s):  
Natasia Iroth ◽  
Jullie J. Sondakh ◽  
Stanley Kho Walandouw
Keyword(s):  
Analytical Method ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Insurance Companies ◽  
Public Interests ◽  
Accounting Standard ◽  
The Public

Concerning about the public interests and companies interests for financing which can be done by transferring loans to insurance companies. Every company needs to apply applicable accounting standards. Financial approval in accordance with the required standards is very important.  The purpose of this study was to determine whether income and expenses at PT. Asuransi Adira Branch of Manado complies with statement of financial accounting standard number 28. The analytical method used is descriptive, to analyze the suitability between the recognition of income and expenses made by the company with applicable standards. The results showed that PT. Asuransi Adira Branch of Manado should continue to strive to continue making statement of financial accounting standard number 28 as a guideline in accounting practices.

scholarly journals PENGARUH KUALITAS PRODUK DAN KUALITAS LAYANANAN TERHADAP PEMBELIAN ULANG PELANGGAN PT CARITA SARI PRATAMA

2020 ◽  
Vol 8 (3) ◽  
Author(s):  
Kartini Dwi Ambarwati ◽  
Amanda Setiorini
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Product Quality ◽  
Analytical Method ◽  
Linear Regression Analysis ◽  
Simple Linear Regression ◽  
Descriptive Research ◽  
Close Relationship ◽  
Quantitative Descriptive

<em>This study aims to determine the effect of product quality and service quality on merchandise repurchases at PT Carita Sari Pratama using quantitative descriptive research. The analytical method used is simple linear regression analysis. The results showed that the product quality and service quality simultaneously and partially had a positive and unidirectional relationship. Meanwhile, the results of the calculation of the correlation coefficient and determination show that there is a very close relationship between the variable product quality and service quality on purchases at PT Carita Sari Pratama.</em>

THE EVOLUTION OF THE RELATIONSHIP BETWEEN THE US FINANCIAL ACCOUNTING STANDARDS BOARD AND THE INTERNATIONAL ACCOUNTING STANDARD SETTERS: 1973–2008

2012 ◽  
Vol 39 (1) ◽  
pp. 1-51 ◽  
Author(s):  
Robert J. Kirsch
Keyword(s):  
Accounting Standards ◽  
Financial Accounting ◽  
Working Relationships ◽  
International Accounting ◽  
International Accounting Standards ◽  
Financial Accounting Standards Board ◽  
Accounting Standard ◽  
Staff Members ◽  
The Us ◽  
The Relationship

ABSTRACT Utilizing archival materials as well as personal interviews and correspondence with personnel of the Financial Accounting Standards Board (FASB) and International Accounting Standards Committee/Board (IASC/B), including former Board chairmen and staff members, this paper examines the development of the working relationships between the FASB and the IASC/B from their earliest interactions in 1973 through the transformation of the IASC into the IASB and the Convergence Program rooted in the 2002 Norwalk Agreement up to 2008.

scholarly journals PENGARUH PRODUKSI PERUSAHAAN TAMBANG NIKEL TERHADAP KONDISI EKONOMI MASYARAKAT DESA LINGKAR TAMBANG KABUPATEN KONAWE SELATAN (Studi Pada PT. Sambas Minerals Mining)

2019 ◽  
Vol 2 (4) ◽  
pp. 21
Author(s):  
Irfan Ido ◽  
Jahidin Jahidin ◽  
Catria AS
Keyword(s):  
Linear Regression ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Simple Random Sampling ◽  
Economic Conditions ◽  
Simple Linear Regression ◽  
Mining Company ◽  
Quantitative Descriptive Analysis ◽  
Nickel Mining ◽  
Quantitative Descriptive

The purpose of this study was to determine the effect of mining company production on the economic conditions of the community and how the population growth of Koeono Village and Watudemba Village (Mine Circle). The method of determining the sample in this study is Simple Random Sampling. The analytical method used to determine the growth rate of the economic condition of the community is carried out using quantitative descriptive analysis, while to determine the effect of nickel mining company production on economic conditions simple linear regression analysis is used. The results of the research on the economic conditions of the people of Koeono Village and Watudemba Village (Mine Circle) and simple linear regression revealed that nickel mining production had no effect on aspects of community income opportunities, employment opportunities, business opportunities, health, education and lifestyle because the value was far larger than the probability value where the probability value used is 0.05.

scholarly journals MENGUPAS PERSOALAN STANDAR AKUNTANSI KEUANGAN - GOODWIL DI BERBAGAI NEGARA : SUATU PENDEKATAN STUDI LITERATUR

2017 ◽  
Vol 2 (2) ◽  
Author(s):  
Deddy Kurniawansyah
Keyword(s):  
Research Method ◽  
Intangible Assets ◽  
Accounting Standards ◽  
Financial Statements ◽  
Fair Value ◽  
Financial Accounting ◽  
International Accounting Standards ◽  
Fair Value Accounting ◽  
Literature Study ◽  
Accounting Standard

This literature study explains and describe the development of the concept of goodwill from the perspective of accounting by observing and describing until the development at this time, discusses differences in accounting standards of goodwill applicable in some countries, and explains the things that contradict the goodwill. This research method used qualitative with literature study. The results of this study are in some countries, the concepts and rules on goodwill accounting have undergone various changes, including international accounting standards issued by the IASC. Initially goodwill is capitalized and amortized over no more than 20 years. But, along with the increasing use of fair value accounting in accounting standards, thetreatment for goodwill also experienced a shift that is eliminated by the amortization method is replaced by doing impairment test to goodwill. The results of this study contribute as add to the treasury of financial accounting literature, especially accounting treatment of goodwill as intangible assets in the financial statements of various countries such as Indonesia, America and the England.Keyword :Goodwiil, Impairment, Financial Accounting Standard

Impairment reversals: unbiased reporting or earnings management

2018 ◽  
Vol 26 (2) ◽  
pp. 245-271 ◽  
Author(s):  
Tongyu Cao ◽  
Hasnah Shaari ◽  
Ray Donnelly
Keyword(s):  
Earnings Management ◽  
Financial Reporting ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Financial Accounting Standards Board ◽  
Reporting Standard ◽  
Accounting Standard ◽  
Content Type ◽  
Study Support ◽  
A Company

Purpose This paper aims to provide evidence that will inform the convergence debate regarding accounting standards. The authors assess the ability of impairment reversals allowed under International Accounting Standard 36 but disallowed by the Financial Accounting Standards Board to provide useful information about a company. Design/methodology/approach The authors use a sample of 182 Malaysian firms that reversed impairment charges and a matched sample of firms which chose not to reverse their impairments. Further analysis examines if reversing an impairment charge is associated with motivations for and evidence of earnings management. Findings The authors find no evidence that the reversal of an impairment charge marks a company out as managing contemporaneous earnings. However, they document evidence that firms with high levels of abnormal accruals and weak corporate governance avoid earnings decline by reversing previously recognized impairments. In addition, companies that have engaged in big baths as evidenced by high accumulated impairment balances and prior changes in top management, use impairment reversals to avoid earnings declines. Research limitations/implications The results of this study support both the informative and opportunistic hypotheses of impairment reversal reporting using Financial Reporting Standard 136. Practical implications The results also demonstrate how companies that use impairment reversals opportunistically can be identified. Originality/value The results support IASB’s approach to the reversal of impairments. They also provide novel evidence as to how companies exploit a cookie-jar reserve created by a prior big bath opportunistically.

PENGARUH KEPRIBADIAN TERHADAP KINERJA KARYAWAN DI HOTEL ELRESAS LAMONGAN

2017 ◽  
Vol 11 (2) ◽  
pp. 221
Author(s):  
Nilawati Fiernaningsih
Keyword(s):  
Linear Regression ◽  
Employee Performance ◽  
Hypothesis Test ◽  
Sampling Technique ◽  
Coefficient Of Determination ◽  
Simple Linear Regression ◽  
Performance Variables ◽  
Descriptive Research ◽  
Quantitative Descriptive ◽  
Entire Amount

The purpose of this study to determine the effect of personality on employee performance. The type of research used is quantitative descriptive research. Sampling technique using non probability sampling method with saturated sampling technique that is taking the entire amount of the population to be sampled that is a number of 30 respondents. Methods of data collection by interview, questionnaire and observation. For data analysis used simple linear regression. Based on the analysis of data processing that has been tested in this study stated valid and reliable. The result of simple linear regression equation is Y = 26,309 + 2,061X. Results of the hypothesis test are known to be> ttable> 5,025> 2.048. Coefficient of determination of 0.474. While the percentage of the magnitude of the influence between the variable personality and employee performance variables of 49.2% and the rest of 50.8% influenced by other variables not examined in this study.

scholarly journals Partisipasi Masyarakat di Daerah Pegunungan terhadap Perwujudan Good Governance

2020 ◽  
Author(s):  
Muhammad Rais Rahmat Razak
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Community Participation ◽  
Good Governance ◽  
Linear Regression Analysis ◽  
Mountainous Area ◽  
Simple Linear Regression ◽  
Summary Table ◽  
Simple Linear Regression Analysis ◽  
Mountainous Regions

Community participation in mountainous areas towards the realization of Good Governance in Maiwa District, Enrekang Regency ". The study aims to 1) To determine the participation of the community in the mountainous area of Maiwa Subdistrict 2) To find out the realization of good governance in Maiwa Subdistrict 3) To determine the effect of community participation in the mountainous region on the realization of good governance in Maiwa District, Enrekang Regency. The method used is descriptive quantitative research with frequency table analysis techniques to determine the condition of independent and dependent variables, namely the participation of people in mountainous regions as the variable "X" and the realization of good governance as a variable "Y", while to find out the formulation of associative problems using Simple Linear Regression Analysis . The results showed that the participation of the community in the mountainous area of Maiwa Subdistrict was 69.2 in the "Good" category. The realization of 77.02 percent good governance in the category of "Good" while the influence of participation in the mountainous community towards the realization of good governance using simple linear regression analysis then processed using spss version 20.00 obtained R2 or R square values from the summary table of 0.239 or 23.9 percent Community participation in mountainous regions has an influence on the realization of good governance in Maiwa Subdistrict, Enrekang Regency. While 76.1 percent is caused by other factors not examined.

scholarly journals Accounting Records Using the Android Application to Evaluate Changes in Earnings

2020 ◽  
Vol 10 (2) ◽  
pp. 132-147
Author(s):  
Avincennia Vindy Fitrinana ◽  
Indra Wijaya ◽  
Chita Oktapriana
Keyword(s):  
Small And Medium Enterprises ◽  
Case Study Research ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Eligibility Criteria ◽  
The Difference ◽  
Quantitative Descriptive ◽  
Feasibility Test ◽  
Medium Enterprises

The purpose of this research is to test the difference in the logging of profit conducted by Micro, Small, and Medium Enterprises (MSME) with the recording in accordance with accounting standards and to test the feasibility of Akuntansi UKM application in the implementation in MSME business. The respondents of this research are the MSME in Bekasi City under the Dinas Koperasi dan UKM. There were 40 respondents in this study. This research is a case study research and uses quantitative descriptive methods. Data analysis Using test paired t-test and application feasibility test using PIECES. The results of this research are there is a difference between the average profit that has been recorded by the respondents with the profit recorded in accordance with the financial accounting standards, and the Akuntansi UKM application has fulfilled the eligibility criteria so that it can be applied in business actors, especially MSME.

scholarly journals GOVERNANCE AND PERFORMANCE OF VILLAGE-OWNED ENTERPRISES (BUMDES)

2021 ◽  
Vol 6 (2) ◽  
Author(s):  
Sigit Kurnianto ◽  
Budiharjo Iswanu Iswanu
Keyword(s):  
Linear Regression ◽  
Organizational Performance ◽  
Local Governments ◽  
Quantitative Data ◽  
Good Governance ◽  
Research Data ◽  
Data Sources ◽  
Primary Data ◽  
Simple Linear Regression ◽  
And Performance

This study aims to examine the effect of governance on the performance of village-owned enterprises. The governance variable consists of 6 principles, namely transparency, accountability, cooperation, participation, emancipation and sustainability. Organizational performance includes financial and non-financial performance. This study uses quantitative data with primary data sources. The research data comes from questionnaires distributed online and offline to village-owned enterprises administrators in East Java. Quantitative data were processed using SPSS 25 software. The hypothesis in this study was tested using simple linear regression. The results of this study found that governance has a positive and significant influence on the performance of village-owned enterprises organizations in the East Java region. This finding is expected to provide a reference in Good Governance for BUMDes in Indonesia. Armed with the knowledge gained from this research, it is hoped that local governments will improve the governance and performance of BUMDes. In addition, the BUMDes Management is expected to improve organizational performance which is assessed both in terms of financial and non-financial through good governance of BUMDes.

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