Displaying posts published in

September 2014

Price Determination based on Torajanese Culture

Natalia Paranoan, Made Sudarma, Unti Ludigdo, Rosidi Journal of Asian Society for International Relations and Public Affairs Price determination in a society has been influenced by various factors, including the condition of cultural, economic, law, social, and political environment (Hofstede, 1986). Culture is considered the most powerful factors in this process (Mouritsen, 1989). This study focuses [...]

Determinan Tingkat Hutang Serta Hubungan Tingkat Hutang Terhadap Nilai Perusahaan: Perspektif Pecking Order Theory

Mirna Amirya dan Sari Atmini Jurnal Akuntansi dan Keuangan Indonesia Based on Pecking Order Theory, the objective of this study is to examine the effect of dividend policy, profitability, sales growth, and total assets growth towards financial leverage and the effect of financial leverage as an intervening variable towards firm value. The sampling method is [...]

Development of Accounting and Budget System of General Services Board in Universitas Brawijaya: Study of Interpretive

Mirna Amirya, Ali Djamhuri, and Unti Ludigdo This research attempts to understand the development of accounting and budget system of general service board Universitas Brawijaya using the perspective of institutional theory. Accounting and budget system under study include the change from traditional budgeting to performance-based budgeting and the cash basis (modified accrual basis) to accrual [...]

Gender Diversity in the Boardroom and Firm Performance : Evidence from Indonesian Publicly-Listed Financial Firms

Yeney Widya Prihatiningtias Dissertation The study has two objectives: first, to examine the impact of the presence of women in the boardroom on firm financial, social and environmental performance; second, to explore the perceptions of women in the boardroom regarding the roles they play in enhancing firm financial, social and environmental performance. Both quantitative and [...]

A Power and Knowledge Analysis of Indonesian Accounting History: Social, Political and Economic Forces Shaping the Emergence and Development of Accounting

Eko Ganis Sukoharsono Dissertation Central to this study is the belief that it is important to understand the development of accounting in its social context. Accounting is regarded not as a purely technical apparatus outside the realm of the social, but its knowledge and discipline have attached to a variety of contingent forms within society [...]

Menggeser Paradigma Stock Concept Menuju Flow Concept: Kritik atas Netrevenue Sharing pada Akuntansi Mudharabah

Virginia Nur Rahmanti, Aji Dedi Mulawarman dan Ari Kamayanti ….Dari analisis kedua sistem bagi hasil di atas, sesungguhnya permasalahan yang muncul terletak pada sistem bagi hasil NRS. NRS memiliki tiga kesalahan ketidakadilan fundamental. Pertama, dengan basis NRS entah bisnis yang dikelola mudharib mengalami keuntungan atau kerugian, shohibul maal tidak menanggung beban operasional sedikitpun karena nisbah [...]

Semiotika Laba Akuntansi: Studi Kritikal-Posmodernis Derridean

Akhmad Riduwan, Iwan Triyuwono, Gugus Irianto, Unti Ludigdo Penelitian ini bertujuan (a) memahami penafsiran laba akuntansi oleh akuntan dan non-akuntan; serta (b) melakukan pencarian makna (semiotika) secara dekonstruktif atas teks yang berkaitan dengan penafsiran laba akuntansi oleh para informan. Penelitian dilakukan berdasarkan pendekatan kritikal-posmodern berbasis filsafat Jacques Derrida. Dengan berbasis pada filsafat Jacques Derrida, kajian [...]