siklus akuntansi

Siklus Akuntansi

Siklus akuntansi adalah suatu proses penyediaan laporan keuangan perusahaan untuk suatu periode waktu tertentu. Siklus ini dimulai dari terjadinya transaksi, sampai penyiapan laporan keuangan pada akhir suatu periode. Apabila digambarkan, siklus akuntansi dapat dinyatakan sebagai berikut:

Transaksi Usaha

Pembuatan Bukti Asli

Pencatatan dalam Buku Harian (Jurnal)

Pencatatan ke Buku Besar dan Buku Tambahan

Neraca Lajur Penyesuaian

Laporan Keuangan

Jurnal Penutup

Neraca Saldo setelah penutupan


1. TRANSAKSI

     Transaksi usaha adalah kejadian yang dapat mempengaruhi posisi keuangan dari suatu badan usaha dan juga sebagai hal yang handal/wajar untuk dicatat. Transaksi ini biasanya dibuktikan dengan adanya dokumen.

     Sebagai contoh transaksi yang dapat terjadi dalam suatu perusahaan adalah: pembayaran rekening telepon bulanan, pembelian barang dagangan secara kredit, pembelian tanah dan gedung, dan lain sebagainya.

     Suatu transaksi tertentu dapat menimbulkan peristiwa atau keadaan yang mengakibatkan transaksi lainnya. Misalnya, pembelian barang dagangan secara kredit akan disusul dengan transaksi lainnya, yaitu pembayaran kepada kreditor.


2. PEMBUATAN BUKTI ASLI.

Sebagaimana disebutkan diatas transaksi yang terjadi biasanya dibuktikan dengan adanya dokumen. Suatu transaksi baru dikatakan sah atau benar bila didukung oleh bukti- bukti yang sah, akan tetapi harus pula disadari bahwa ada transaksi-transaksi yang tidak mempunyai bukti secara tertulis, misalnya pencurian barang dagangan. Transaksi ini merupakan transaksi yang bersifat luar biasa. Semua transaksi baik yang terjadi secara rutin atau tidak merupakan bahan untuk menyusun laporan keuangan dengan jalan mencatat dan mengolah transaksi itu lebih lanjut. Bukti-bukti asli yang dapat mendukung setiap terjadinya transaksinya transaksi antara lain : kwitansi, faktur dan bentuk – bentuk lain.

❖ Kwitansi

Kwitansi merupakan bukti bahwa seseorang atau badan hukum telah menerima sejumlah uang tunai.

❖ Faktur Penjualan atau Pembelian

Setiap penjualan secara kredit memerlukan bukti yang disebut faktur. Bagi si penjual faktur tersebut merupakan faktur penjualan sebaliknya faktur yang dikirimkan kepada sipembeli merupakan faktur pembelian.

❖ Bukti-bukti lain

Disamping kwitansi dan faktur terdapat bukti lain, misalnya: nota-nota dari Bank (nota debet atau nota kredit) , serta bukti pengirirnan atau penerimaan barang

komik Naruto Shippuden - 559 bahasa indonesia

Naruto Chapter 559 "Bala Bantuan Datang"
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komik Naruto Shippuden - 555 bahasa indonesia

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komik Naruto Shippuden - 554 bahasa indonesia

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komik Naruto Shippuden - 556 bahasa indonesia

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komik Naruto Shippuden - 558 bahasa indonesia

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Bike - November 2011

Bike - November 2011
English | 98 pages | HQ PDF | 97.00 Mb

Written and Edited for the mountain biking enthusiasts, Bike Magazine takes you on a fantastic adventure with each action-packed issue. Stay informed and entertained with the best color photography, articles and profiles of top mountain bikers and informative product reviews. For mountain biking coverage with style and substance, trust Bike Magazine.

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The Complete Star Wars Encyclopedia

The Complete Star Wars Encyclopedia
Publisher: LucasBooks | ISBN: 0345477634 | 2008 | PDF | 1224 pages | 1.31GB
THE DEFINITIVE REFERENCE GUIDE TO A SPACE FANTASY PHENOMENON
The Star Wars universe, much like our own, is constantly expanding. In the ten years since the publication of the Star Wars Encyclopedia, a lot has happened in that galaxy far, far away: four new feature films, a host of official original novels, comics, video games, and more. Now, thirty years of information on all things Star Wars–ranging from science and technology to history and geography, culture and biography to ecology and cosmology–has been supplemented with an entire decade’s worth of all-new material. Abundantly illustrated with full-color artwork and photos, and now in a new three-volume edition to accommodate its wealth of detailed entries, the Star Wars Encyclopedia encompasses the full measure of George Lucas’s creation.
download  part 1  part 2 part 3

Encyclopedia of Energy (6 Volume Set)

 

In recent years our usage and understanding of different types of energy has grown at a tremendous rate. The editor-in-chief, Cutler Cleveland, and his international team of associate editors have brought together approximately 400 authors to produce the Encyclopedia of Energy. This highly topical reference draws together all aspects of energy, covering a wealth of areas throughout the natural, social and engineering sciences.
The Encyclopedia will provide easily accessible information about all aspects of energy, written by leading international authorities. It will not only be indispensable for academics, researchers, professionals and students, but also for policy makers, energy and environmental consultants, and all those working in business corporations and non-governmental organizations whose activities relate to energy and the environment.

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Scrabble Portable

The classic way to spell word game fun is now the ultimate way to spell fast fun for the entire family. Play against one of eight challenging computer opponents or take on your friends and family in four different game modes. Play the way you remember in Classic mode, race against the clock in Blitz, climb to the top in a Tournament, or set up a Custom Tournament and play SCRABBLE your way! Innovative and helpful features like Best Play, Hints, and The Official SCRABBLE Players Dictionary allow SCRABBLE fans of all skill levels to join in the fun. A family favorite for generations of gamers, you've never seen SCRABBLE like this before!
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The Dark Hills of Cherai: The Regal Scepter [FINAL]

The Dark Hills of Cherai: The Regal Scepter [FINAL]| 308 MB

Explore The Dark Hills of Cherai and find The Regal Scepter in this unique Hidden Object Puzzle Adventure game! Locked away behind a door that can be opened only by combining 12 amulets, protected by a guardian creature, lies a powerful piece of regalia etched in the history of the village of Cherai as the Regal Scepter. Follow Tara, Maya, and Rahul as they embark on an amazing journey to find the ancient artifact!

* Spectacular story
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komik Naruto Shippuden - 557 bahasa indonesia

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Naruto Shippuden

EPISODE

1. 0001
2. 0554
3. 0555
4. 0556
5. 0557
6. 0558
7. 0559

SuperStars V8 Racing (2009/ENG/MULTI)

Year of release: 2009
The developer: Milestone
The publisher: Black Bean Games
Genre: Arcade / Racing (Cars) / 3D
Interface language: English, German, Franch, Spanish, Italian

The description:
Game represents the licence of the Italian championship on an auto racing. Cars of such grandees, as BMW, Audi will be offered players, Jaguar. As developers promise, game will be quite friendly to
To beginners of a genre, but, during too time, in it there will be a place and for hardcors gamers. The realistic model of behaviour, as much as possible is promised approached to real prototypes, the big possibilities of calibration and Options "under itself" almost all knots of the car. A multiplayer. It will be calculated on 12 players. However, developers also do not think To be over-modest, naming the child "game of the highest class".


Superstars V8 Racing becomes the first game in a new series of racing games.

The minimum system requirements
Operating system: Windows XP SP2 or Windows Vista with DirectX 9.0c
The processor: Intel 2.4Ghz or similar
Memory: 1GB
Video card: NVIDIA Geforce 6600 or ATI X1600 or higher (it must be able to manage Pixel Shader 3.0)
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                        Letitbit  

Agnes Monica - Agnes is My Name (Full Album 2011)

Agnes Monica - 01. Paralyzed
Agnes Monica - 02. Godai Aku Lagi
Agnes Monica - 03. Tak Ada Logika
Agnes Monica - 04. Karena Kusanggup
Agnes Monica - 05. Teruskanlah
Agnes Monica - 06. Janji-Janji
Agnes Monica - 07. Bukan Milikmu Lagi
Agnes Monica - 08. Matahariku
Agnes Monica - 09. Tanpa Kekasihku
Agnes Monica - 10. Jera
Agnes Monica - 11. Bilang Saja
Agnes Monica - 12. Cinta Diujung Jalan
Arcade Race Crash + Portable

Content The web is just a preview only, Buy original CD's and use the personal dial tone RBT and RBT so they could work with other new songs. Follow Thetangga.blogspot.com On Facebook. Bila Ada Link Download Yang Mati Segera beritahu di komentar

Arcade Race Crash + Portable

3D races with powerful weapons. Feel the heat! Your goal is to be the first at the finish. Up to 6 frontal and 6 rear weapons. Buy new weapons. Earn credits by destroying enemies' cars and being the first at the finish!
Game features

realistic 3D graphic;
3 skill levels (novice, expert, master) for all tastes and ages;
8 cars with realistic system of damages;
8 tracks with to and from directions;
12 types of the weapon;

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Opick - The Best Of (Full Album 2011)

Opick - 01. Assalamualaikum
Opick - 02. Maha Penyayang
Opick - 03. Maha Melihat (Feat Amanda)
Opick - 04. Shollu Ala Muhammad (Feat Finalis FLO)
Opick - 05. Tombo Ati
Opick - 06. Rapuh
Opick - 07. Cahaya Hati
Opick - 08. Astaghfirullah
Opick - 09. Takdir (Feat Melly Goeslaw)
Opick - 10. Bila Waktu Telah Berakhir
Opick - 11. Haji
Opick - 12. Keagunganmu
Opick - 13. Rumput Bertasbih
Opick - 14. Alhamdulillah (Feat Amanda)

Ebith Beat A - Rap Religi Terbaik (Full Album 2011)

Ebith Beat A - 01. Assalamualaikum
Ebith Beat A - 02. 24 Tahun
Ebith Beat A - 03. Sholat Gitu Loch
Ebith Beat A - 04. Cinta Hakiki (Feat ONM, Bucks ID & Meda)
Ebith Beat A - 05. Eling Eling Umat
Ebith Beat A - 06. Subhanallah
Ebith Beat A - 07. Sepohon Kayu
Ebith Beat A - 08. Obat Hati
Ebith Beat A - 09. Dina Amparan Sajadah (Feat Darso)
Ebith Beat A - 10. Thola Al Badru
Ebith Beat A - 11. Itiraf
Ebith Beat A - 12. Alhamdulillah
Ebith Beat A - 13. Ampuni Kami
Ebith Beat A - 14. Marhaban Ya Ramadhan
Ebith Beat A - 15. Lebaran Yuk

Bonus Track :
Ebith Beat A - 16. Saat Buka Puasa Mantap Rasanya
Ebith Beat A - 17. Cita Cita
Ebith Beat A - 18. Surat Cinta Dari Palestina
Ebith Beat A - 19. Rindu Muhammad Ku (Feat Haddad Alwi)

Gigi - Sweet 17 (Full Album 2011)

Gigi - 01. Sahabat
Gigi - 02. Distorsi Manusia
Gigi - 03. Bye Bye
Gigi - 04. Cinta Terlarang
Gigi - 05. Mana Hati
Gigi - 06. Membunuhku
Gigi - 07. Bunga Syurgawi
Gigi - 08. Wow
Gigi - 09. Smoga Saja
Gigi - 10. Garuda Fights Back

Wali - Album Religi 2011 (Full Album 2011)

Wali - 01. ABaTaSa
Wali - 02. Status Hamba
Wali - 03. Ya Allah
Wali - 04. Tomat (Tobat Maksiat)
Wali - 05. Aku Cinta Allah
Wali - 06. Mari Shalawat
Wali - 07. Tuhan

The Virgin - Yes i Am

The Virgin - 01. Demi Nama Cinta
The Virgin - 02. Cinta Terlarang
The Virgin - 03. Di Sini
The Virgin - 04. Love Setengah Mati
The Virgin - 05. Belahan Jiwa
The Virgin - 06. Maaf Aku Mencintaimu
The Virgin - 07. Cinta
The Virgin - 08. Cuma Kamu
The Virgin - 09. Sayangku

The Effect Of Exchange Relationship Quality On Manager’s Task Performance In Multi-national Operations: The Role Of Budget Emphasis As Moderator

Yuningsih
Universitas Muhammadiyah Malang
Abstract
The purpose of this study is to examine the impact of exchange relationship level on the rigidity of budget emphasis and to assess the interaction effect of these variables on manager’s task performance. Data for testing two hypotheses are collected from 69 Indonesian middle managers working in three of U.S.-, Switzerland-, and France- owned construction/mining firms in Indonesia. Questionnaires were mailed to the respondents who were requested to respond to questionnaires designed to measure their level of exchange relationship, rigidity of budget emphasis and task performance. Results of the analyses indicate that the quality of exchange relationship between leaders and their subordinates was not directly associated with level of budget emphasis used. However, the results indicated that the combination of high (low) level of exchange relationship and high (low) budget emphasis had a positive impact on manager’s task performance. These results have implications for the design of management accounting systems and personnel management.
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The Effect Of Cognitive And Affective Aspects In Decision Making Using Balanced Scorecard

JESICA HANDOKO1
Unika Widya Mandala Surabaya
GUDONO
Universitas Gadjah Mada Yogyakarta
ABSTRACT

This study examines the effect of decision makers’ cognitive and affective aspects in decision making, especially when a firm implementing Balanced Scorecard (BSC). Cognitive aspect deals with decision makers’ cognitive capabilities and characteristics in utilizing all kinds of BSC measures, including common and unique measures. Affective aspect deals with negative emotions that often present in interpersonal relationships. There were three hypotheses being tested in a laboratory experiment using 2x2x2x2 mixed-subjects design. 168 Accountancy and Management graduate students from Gadjah Mada University were randomly assigned in one of eight treatment cells.
The results show that common and unique measures do have statistically significant effects on performance evaluation judgment and bonus allocation, and decision makers place greater emphasis on common than unique measures. These findings consistent with prior research that suggest sample with BSC knowledge will be able to utilizing both kinds of BSC measures. Although there were no statistically significant support for affect effect, this study provide important evidences for the BSC adopters to consider the makers’ cognitive (and affective) aspects if they want to pursue effective Balanced Scorecard.
Keywords: Balanced Scorecard, Cognitive, Affective, and Decision Making.

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The Correlation Of Catering Incentives To Stock Return –a Test Of Catering Theory Of Dividend

ARIANA RESTU HANDARY
NIKI LUKVIARMAN
RAHMAT FEBRIANTO
Andalas University
ABSTRACT

This research investigates whether dividend catering theory can provide the answer to explain phenomenon of dividend policy in Indonesia. The theory argues that the decision to pay dividends is driven by investors demand. Managers pay dividend when investors put a higher price on the shares of dividend payers and not paying when investors prefer non-dividend payers. Dividend premium is used as the proxy for the investor sentiment for dividend. The sample of this research is 337 non-financial firms listed within the Jakarta Stock Exchange, which is composed of 363 dividend announcements during the period 1999-2003. The correlation between catering incentives, measured by dividend premium, and the stock return shows a negative association between dividend premium and the stock return. Such a negative relationship might be caused by the relative growth opportunity of the firms showed by the decreasing number of dividend payers during period of observation.
Keywords: Dividend catering theory; dividend premium, dividend yield, abnormal return.

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Profitability And Corporate Governance Disclosure: An Indonesian Study

Dwi Novi Kusumawati
Prasetya Mulya Business School

Abstract

This research aims to test empirically the relationship between profitability and the level of corporate governance voluntary disclosure. There are two streams of research regarding the direction of relationship between those two variables, making it interesting to be test statistically in the context of corporate governance disclosure. The GCG disclosure level is measured using 161 items recommended by GCG Codes which are developed by KNKCG (2001). Data are taken from annual reports 2002. The result shows that, after controlling the model by several variables usually used in the disclosure research, profitability are negatively correlated with GCG disclosure. In other words, companies tend to give more comprehensive GCG disclosure when facing a slowdown in profitability measurements. Therefore, market have to take cautious in considering the GCG disclosure given by public companies since it could be used by management to cover bad performance.
Keywords: Corporate Governance, Voluntary Dislcosure, Profitability

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Perbandingan Keakuratan Model Arus Kas Metoda Langsung Dan Tidak Langsung Dalam Memprediksi Arus Kas Dan Deviden Masa Depan

Handri Thiono,SE.,MSi1
ABSTRACT

The objective of the study was to examine the ability direct and indirect method information in predicting future cash flow and dividend. This study evaluated FASB’s statements in SFAS 95 and IAI’s statements in PSAK No. 2, that the direct method provided more useful information in predicting future cash flow than indirect method. Panel data regression models were developed. The study evaluated two cash flow and dividend prediction models, that employed cash inflows from operating activities, cash outflows for operating activities, net income, and accrual. The sample of this study was manufacturing companies listed in Jakarta Stock Exchange within the period of 1999-2004. The data was collected using purposive sampling method. The amount of the sample was 35 companies for cash flow prediction models, and 25 companies for dividend prediction models.
The results of this study showed that a combination of cash inflows and cash outflows outperform net income and accrual in predicting future cash flow. However, the evidence showed that direct method model did not outperform indirect method model in predicting future dividend. The empirical results supported the FASB’s statements, that direct method provided useful information in predicting future cash flow than indirect method.
Kata Kunci: Arus kas metoda langsung dan tidak langsung, regresi data panel.

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Pengaruh Moderasi Size Terhadap Hubungan Laba Konservatisma Dengan Neraca Konservatisma

Kiryanto dan Edy Suprianto
Abstract

This research hypothesis and find that : the first, earnings conservatism, the tendency of firms to recognize bad news in earnings on a more timely basis than good news, is substantially greater in portfolios of firms with lower price-to-book ratios than in portfolios of firms with higher price-to-book ratios. Second, the negative association between earnings conservatism and the price-to-book ratios and third, the association between earnings conservatism and the price-to-book ratios have moderated to size of firms.
Keywords : accounting conservatism, earnings, returns, and price-to-book

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Pengaruh Karakteristik Perusahaan Dan Faktor Regulasi Terhadap Kualitas Implementasi Corporate Governance

Deni Darmawati
Universitas Trisakti
Abstract

The purpose if this research is to investigate the determinants of corporate governance implementation quality of Indonesian public listed companies. This research uses 53 firm years for sample. Corporate governance implementation quality data are data for year 2003 and 2004.
The variables that were hypothesized influence corporate governance implementation are investment opportunities, ownership concentration, and leverage. Furthermore, this research also controls the influence of company size and regulatory factors to corporate governance implementation quality. The regulatory factors are bank versus nonblank company and state-owned versus non-stated-owned company. Using multiple regression method, this research found that ownership concentration and company size have positive influence to corporate governance implementation quality. This research also found that state-owned companies have weaker corporate governance mechanism than non-stated-owned companies.
Key words: growth opportunities, ownership concentration, leverage, industry factors, and corporate governance implementation quality.

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Pengaruh Asimetri Informasi Terhadap Praktik Manajemen Laba Pada Perusahaan Perbankan Publik Yang Terdaftar Di Bursa Efek Jakarta

Dra. Rahmawati, Msi, Ak*
Drs. Yacob Suparno, Msi, Ak*
Nurul Qomariyah, SE***
ABSTRACT

The purpose of this research is to find out whether available significant positive effect between information asymmetry and earnings management. The hypothesis (Ha) in this research is available significant positive effect between information asymmetry and earnings management.
This research is designed as a empiris study. The population of this research are public Indonesian banking firms in 2000 until 2004. The purposive sampling is used to collect 120 samples. Assumption classic tests are done, there are normality test with Jarque-Bera (JB) Test of Normality, heteroskedasticity test with White Heteroskedasticity test, multicolinearity test with VIF test and autocorrelation test with Durbin-Watson test. The hypothesis is tested by t – test and F – test.
The result of hypothesis testing show that regression coefficient are significant (p value < 0.05), so Ha are accepted or available significant positive effect between information asymmetry and earnings management.
R2 value is 0.358355 that mean 35.84% dependent variable earnings management can be explained by independent variable information asymmetry, and control variable CFVAR, GROWTH, SIZE, MKTBV and then 64.16% explained by another factor out side in the regression model but in the regression between dependent variable earnings management with control variable resulted R2 value 0.417227 and then in the regression between dependent variable earnings management with independent variable information asymmetry resulted R2 value 0.183306 so control variable more explaine dependent variable earnings management. Independent variable information asymmetry has significant positive effect and can explaine dependent variable earnings management 18%.
Keywords : information asymmetry, earnings management, discretionary accruals

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Ownership Retention, Number Of Risk Factors And Underpricing In Indonesian Initial Public Offerings

Tatang A Gumanti and Marentin Nita Niagara
University of Jember
Abstract

This study examines whether the level of ownership retained by the issuers of IPO and the number of risk factors available in the issue prospectus are associated with the variation of the level of underpricing. Using a sample of 288 IPOs that went public between 1990 and 2004 in Indonesian capital market, this study finds that the level of ownership retention has negative correlation with the level of underpricing.
In line with the expectation, this study finds that the number of risk factors is positively related to the level of underpricing. This finding implies that the riskier the IPO firm as indicated by the number of risk factors, the higher the level of underpricing.
Keywords: underpricing, ownership retention, number of risk factors, initial public offerings.

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Mekanisme Corporate Governance Dalam Perusahaan Yang Mengalami Permasalahan Keuangan (financially Distressed Firms)

MEKANISME CORPORATE GOVERNANCE DALAM PERUSAHAAN YANG MENGALAMI PERMASALAHAN KEUANGAN
(FINANCIALLY DISTRESSED FIRMS)
RATNA WARDHANI
Universitas Indonesia
Indonesia Banking School
Abstract

Corporate Governance mechanisms believed to have strong impact to the companies’ performance. The implementation of Corporate Governance in one company might be different to the implementation of Corporate Governance in other company due to the characteristic of the company. This study examined the difference of Corporate Governance mechanisms in financially distressed firms and non financially distressed firms. Corporate Governance mechanisms examined in this study are size of board, independency of board, board turn over, ownership structure by bank or financial institution and by directors. The result of this study showed that size of directors, size of commisioner, and board turn over have significant impact on the probability of firm experienced financial distressed. The evidence on impact of board of director and board of commissioner size on the probability of firm experienced financial distressed also confirmed by test using lag 1 year. This study fail to document the evidence of the relationship of board indepedency and ownership structure with the probability of firm experienced financial distressed.
Key words: Corporate governance, financial distress, board size, board independency, board turnover, ownership structure.

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Keinformatifan Laba Di Pasar Obligasi Dan Saham:uji Liquidation Option Hypothesis

Ratna Candra Sari1
dan
Zuhrohtun2 (UPN VETERAN YOGYAKARTA)
Abstract

Previous empirical research on informativeness of earnings has focused on stockholders, and has not examined earnings informativeness for stockholders and bondholders. Stockholders are residual claimants and bondholders are fixed claimants, the informativeness of earnings should differ for these two types of investors. When firm is financially strong, earnings changes should be of limited relevance to bondholders, but should be relevance to bondholders. In contrast, as the likelihood of financial distress increase, stockholder’s limited liability allows them to abandon the firm to bondholder and earnings change should be increasingly important to bondholders and less important to shareholders because earnings provide information on firm value. This suggest that the effect of earnings to stock return should decrease as the firm’s financial strength declines, while the effect of earnings to bond return should increase. In contrast, when firm’s financial condition is strong, the effect of earnings to stock return is higher than the effect of earnings to bond return. We refer to this as the liquidation option hypothesis.
The objective of this study is to examine liquidation option hypothesis. We use bond rating as financial condition’s measurement. Consistent with our hypotheses, we find that the effect of unexpected earnings to stock return is significant when firm is financially strong but the effect of unexpected earnings to bond return is not significant. When financial distress increase, the effect of unexpected earnings to stock return is not significant but the effect of unexpected earnings to bond return is significant
Key words : earnings, liquidation option hypothesis, bond returns, stock returns, informativeness of earnings.

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Hubungan Antara Pertumbuhan Ekonomi Daerah, Belanja Pembangunan Dan Pendapatan Asli Daerah

Priyo Hari Adi
Universitas Kristen Satya Wacana Salatiga
Abstracts

Fiscal decentralization brings more advantages for regions to manage their own fiscal capacities. Regions governments have opportunity to increase economic efficiency because the governments have informational advantages concerning resource allocation. The governments are in the better position to provide the kind of public goods and services that closely meets the local needs.
This study tends to examine the impact of the changes of expenditure structure both to the economics growth and also to the regional own revenue. It is also intended to examine the direct and indirect effect the changes of capital expenditure to the regional own revenue
In relation with the changes of expenditure structure, the research finds that it significantly influences both regional economics growth and regional own revenue It also finds that the government’s decision to alocate the greater capital expenditure to the supported economic growth infrastructures wiil brings more regional own revenue.
Key Words : Fiscal decentralization, economic growth,, capital expenditure, regional own revenue

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Flypaper Effect Pada Dana Alokasi Umum (dau) Dan Pendapatan Asli Daerah (pad) Terhadap Belanja Daerah Pada Kabupaten/kota Di Pulau Sumatera

Mutiara Maimunah

STIE Musi Palembang

ABSTRACT

The main objective of this research is to provide empirical proof of occurrence of flypaper effect in DAU and PAD on local expenditure in regencies/municipality in Sumatera. The other objective is to examine existence of different flypaper effect between low-PAD region and high-PAD region. Then, it examined whether or not flypaper still occurred in local expenditures in education, health and infrastructure field. Data was from local budget and revenue report. Result of analysis indicates that DAU and PAD separately influenced local expenditure. However, when tested at once, PAD indicated no significant result. It indicates that there have occurred flypaper effects. Flypaper effect is defined as local response (expenditure) that is greater than transfer. Result of test to examine whether or not flypaper effects that tend to increase amount of local expenditure is significant. Flypaper effect is indifferent in regions whose PAD is low compared with region whose PAD is high. When testing local expenditure related to public, only expenditure in education field did not undergo flypaper effect, while in health and infrastructure expenditure the condition still occurred. The results still require confirmation through future researches.
Keywords: regional budget report, DAU, PAD, flypaper effect, PAD category, public sector local expenditure, regency/municipality, Sumatera
Padang,

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Designing The Balanced Scorecard Weight On Syariah Bank Branches Through Performance Measurement (an Empirical Study On Bank Syariah Mandiri)

UNGGUL PURWOHEDI
State University of Jakarta, Indonesia
IMAM GHOZALI
Diponegoro University, Indonesia
ABSTRACT

The objective of the study is to design the appropriate weight for each balanced scorecard perspectives (financial, customer, internal-business process, and learning and growth). To achieve that objective, this study is trying to analyze the relationships between Balanced Scorecard perspectives with organizational and managerial performance. Therefore, this study has two hypotheses, first the BSC usage is positively associated with organizational performance. Secondly, the BSC usage is positively associated with managerial performance.
In order to test the hypotheses, this study used the Structural Equation Model by AMOS 4.0. This study analyze managers in Bank Syariah Mandiri as the respondents. Fifty one respondents through out Indonesia were used in this study which are consists of branch mangers, operational managers and marketing managers. The questionnaires were sent by email.
Using Structural Equation Modeling (SEM), the results of the study indicated that each perspective has different relationship to organizational and managerial performance, either positive or negative. Internal business perspective supported the first hypothesis, meanwhile, financial and internal business perspective supported second hypothesis. This study is also gives a recommendation related with weight design for each BSC perspectives.
Key words : Balanced Scorecard Weight, Organizational Performance, Managerial Performance
K-INT
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Dampak Struktur Kekuasaan Pada Penggunaan Sikd Untuk Kontrol Keputusan Dan Manajemen Keputusan, Dan Perilaku Manajerial : Studi Pada Organisasi Pemerintahan Daerah

Muchamad Syafruddin

Universitas Diponegoro

Abstract

This study examines empirically the impact of authority structures (power) on the use of accounting information systems for decision control and decision management, and managerial behavior by local government. According to the work of orthodox theorists (especially on the use of agency theory), theoretical framework is designed to enable an assessment of the relative impact of authority structures (formal and informal authority) on the use of accounting information systems for decision control and decision management, and managerial behavior. While formal authority stems from allocation of decision right, informal authority stems from individual power and influence.

The study is based on data collected from unit (perangkat daerah) managers in local government, namely Kabupaten Kudus. The results support the hypotheses and demonstrate the consequences of power on organizational functioning. The findings indicate that delegation of formal authority to unit (perangkat daerah) managers not only has a direct impact on the use of accounting information systems for decision control and decision management, it also has an important effect on their managerial behavior, especially their cost consciousness.

Key Words: Authority structures (power), Formal and informal authority, The use of accounting information systems for decision control and decision management, Managerial behavior, Cost consciousness

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Di dalam Al-Qur’an ada sekitar 391 pasang nama ALLAH

Di dalam Al-Qur’an

ada sekitar

391 pasang nama ALLAH

Dan di dalam Al-Qur’an ada sekitar 391 pasang nama ALLAH. Datanya sbb:

No. (QS.ayat.) Asmaa’ul-husnaa

001. (001,001). Ar-Rahmaanir-Rahiim

002.(001,003). Ar-Rahmaanir-Rahiim

003.(002,032). Al-’Aliimul-Hakiim

004.(002,037). At-Tawwaabur-Rahiim

005.(002,054). At-Tawwaabur-Rahiim

006.(002,115). Waasi’un-‘Aliim

007.(002,127). As-Samii’ul-‘Aliim

008.(002,128). At-Tawwaabur-Rahiim

009.(002,129). Al-’Aziizul-Hakiim

010.(002,137). As-Samii’ul-‘Aliim

011.(002,143). Ra-uufur-Rahiim

012.(002,158). Syaakirun-’Aliim

013.(002,160). At-Tawwaabur-Rahiim

014.(002,163). Ar-Rahmaanur-Rahiim

015.(002,173). Ghafuurur-Rahiim

016.(002,181). Samii’un-‘Aliim

017.(002,182). Ghafuurur-Rahiim

018.(002,192). Ghafuurur-Rahiim

019.(002,199). Ghafuurur-Rahiim

020.(002,202). Sarii’ul-Hisaab

021.(002,209). Aziizun-Hakiim

022.(002,218). Ghafuurur-Rahiim

023.(002,220). Al-’Aziizul-Hakiim

024.(002,224). Samii’un-’Aliim

025.(002,225). Ghafurun-Haliim

026.(002,226). Ghafuurur-Rahiim

027.(002,227). Samiiun-Aliim

028.(002,228). ’Aziizun-Hakiim

029.(002,235). Ghafuurun-Haliim

030.(002,240). ’Aziizun-Hakiim

031.(002,244). Samii’un-’Aliim

032.(002,247). Waasi’un-’Aliim

033.(002,255). Hayyul Qoiyyum

034.(002,255). Al-’Aliyyul-’Azhiim

035.(002,256). Samii’un-’Aliim

036.(002,260). ’Aziizun-Hakiim

037.(002,261). Waasi’un-’Aliim

038.(002,263). Ghaniyyun-Haliim

039.(002,267). Ghaniyyun-Hamiid

040.(002,268). Waasi’un-’Aliim.

041.(003,002). Hayyul Qoyyum

042.(003,006). Al- ’Aziizul-Hakiim

043.(003,018). Al-’Aziizul-Hakiim

044.(003,019). Sarii’ul-Hisaab

045.(003,031). Ghafuurur-Rahiim

046.(003,034). Samii’un-’Aliim

047.(003,035). Samii’un-’Aliim

048.(003,062). Al-’Aziizul-Hakiim

049.(003,073). Waasi’un-’Aliim

050.(003,089). Ghafuurur-Rahiim

051.(003,121). Samii’un-’Aliim

052.(003,126). Al-’Aziizul-Hakiim

053.(003,129). GhafuururRahiim

054.(003,155). Ghafuurun-Haliim

055.(003,199). Sarii’ul-Hisab

056.(004,011). ’Aliiman-Hakiimaa

057.(004,012). ’Aliimun-Haliim

058.(004,016). Tawwaabar-Rahiimaa

059.(004,017). ’Aliiman-Hakiimaa

060.(004,023). GhafuurarRahiimaa

061.(004,024). ’Aliiman-Hakiimaa

062.(004,025). Ghafuurur-Rahiim

063.(004,026). ’Aliimun-Hakiim

064.(004,034). ’Aliiyan-Kabiiraa

065.(004,035). ’Aliiman-Khabiiraa

066.(004,043). ’Afuuwwan-Ghafuuraa

067.(004,056). ’Aziizan-Hakiimaa

068.(004,058). Samii’am-Bashiiraa

069.(004,064). TawwabarRahiimaa

070.(004,092). ’Aliiman-Hakiimaa

071.(004,096). Ghafuurar-Rahiima

072.(004,099) .’AfuuwwanGhafuuraa

073.(004,100). Ghafuurar-Rahiima

074.(004,104). ’Aliiman-Hakiimaa

075.(004,106). Ghafuurar-Rahiima

076.(004,110). Ghafuurar-Rahiima

077.(004,111). ’Aliiman-Hakiimaa

078.(004,129). Ghafuurar-Rahiima

079.(004,130). Waasi’an-Hakiimaa

080.(004,131). GhaniiyaanHamiida

081.(004,134). Samii’am-Bashiiraa

082.(004,147). Syaakiran-’Aliimaa

083.(004,148). Samii’an-’Aliimaa

084.(004,149) .’Afuuwan-Qodiiraa

085.(004,152). Ghafuurar-Rahiimaa

086.(004,158) .’Aziizan-Hakiimaa

087.(004,165). ’Aziizan-Hakiimaa

088.(004,170). ’Aliiman-Hakiimaa

089.(005,003). Ghafuurur-Rahiim

090.(005,004). Sarii’ul-hisaab

091.(005,034). Ghafuurur-Rahiim

092.(005,038). Aziizun-Hakiim

093.(005,039). Ghafuurur-Rahiim

094.(005,054). Waasi’un-’Aliim

095.(005,074). Ghafuurur-Rahiim

096.(005,076). As-Samii’ul-’Aliim

097.(005,098). Ghafuurur-Rahiim

098.(005,101). Ghafuurun-Haliim

099.(005,118) .Al-’Aziizul-Hakiim

100.(006,013). As-Samii’ul-’Aliim

101.(006,018). Hakiimul-Khabiir

102.(006,054). Ghafuurur-Rahiim

103.(006,073). Hakiimul-Khabiir

104.(006,083). Hakiimun-’Aliim

105.(006,096). Al-’Aziizil-’Aliim

106.(006,100). Subhaanahhuwata’alaa

107.(006,103). Al-Lathiiful-Khabiir

108.(006,115). As-Samii’ul-’Aliim

109.(006,128). Hakiimun-‘Aliim

110.(006,139). Hakiimun-’Aliim

111.(006,145). Ghafuurur-Rahiim

112.(006,165). La-Ghafuurur-Rahiim

113.(007,153). Ghafuurur-Rahiim

114.(007,167). La-Ghafuurur-Rahiim

115.(007,200). Samii’un-’Aliim

116.(008,010). ’Aziizun-Hakiim

117.(008,017). Samii’un-’Aliim

118.(008,042). La-Samii’un-’Aliim

119.(008,049). ’Aziizun-Hakiim

120.(008,052). Qowiyyun Syadiid

121.(008,053). Samii’un-’Aliim

122.(008,061). As-Samii’ul-’Aliim

123.(008,063). ’Aziizun-Hakiim

124.(008,067). ’Aziizun-Hakiim

125.(008,069). Ghafuurur-Rahiim

126.(008,070). Ghafuurur-Rahiim

127.(008,071). ’Aliimun-Hakiim

128.(009,005). Ghafuurur-Rahiim

129.(009,015). ’Aliimun-Hakiim

130.(009,027). Ghafuurur-Rahiim

131.(009,028). ’Aliimun-Hakiim

132.(009,040). ’Aziizun-Hakiim

133.(009,060). ’Aliimun-Hakiim

134.(009,071). ’Aziizun-Hakiim

135.(009,091). Ghafuurur-Rahiim

136.(009,097). ’Aliimun-Hakiim

137.(009,098). Samii’un-’Aliim

138.(009,099). Ghafuurur-Rahiim

139.(009,102). Ghafuurur-Rahiim

140.(009,103). Samii’un-’Aliim

141.(009,104). At-Tawwaabur-Rahiim

142.(009,106). ’Aliimun-Hakiim

143.(009,110). ’Aliimun-Hakiim

144.(009,117). Ra-uufur-Rahiim

145.(009,118). At-Tawwaabur-Rahiim

146.(009,129). Rabbul ’Arsyil ’Azhiim

147.(010,018). Subhaanahhuwata’alaa

148.(010,065). As-Samii’ul ’Aliim

149.(010,107). Ghafuurur-Rahiim

150.(011,001). Hakiimin-Khabiir

151.(011,041). La-GhafuururRahiim

152.(011,061). Qoriibun-Mujiib

153.(011,066). Qowiyyul-’Aziiz

154.(011,073). Hamiidum-Majiid

155.(011,090). Rahiimuw-Waduud

156.(012,006). ’Aliimun-Hakiim

157.(012,034). As-Samii’ul-’Aliim

158.(012,039). Al-Wahidul-Qohh-hhar

159.(012,053). Ghafuurur-Rahiim

160.(012,083). Al-’Aliimul-Hakiim

161.(012,098). Ghafuurur-Rahiim

162.(012,100). Al-’Aliimul-Hakiim

163.(013,009). Al-Kabiirul-Muta’aal

164.(013,016). Al-Waahidul-Qohh-hhaar

165.(013,041). Sarii’ul-Hisab

166.(014,001). Al-’Aziizil-Hamiid

167.(014,004). Al-’Aziizul-Hakiim

168.(014,008). La-Ghaniyyun-Hamiid

169.(014,036). Ghafuurur-Rahiim

170.(014,048). Al-Waahidul-Qohh-hhaar

171.(014,051). Sariiul-Hisaab

172.(015,025). Hakiimun-’Aliim

173.(015,049). Ghafuurur-Rahiim

174.(015,086). Al-Khollaaqul-’Aliim

175.(016,001). Subhaanahhu-wata’ala

176.(016,007). La-Ra-uufur-Rahiim

177.(016,018). La-Ghafuurur-Rahiim

178.(016,047). La-Ra-uufur-Rahiim

179.(016,060). Al-‘ Aziizul-Hakiim

180.(016,070). ’Aliimun-Qodiir

181.(016,110). LaGhafuurur-Rahiim

182.(016,115). Ghafuurur-Rahiim

183.(016,119). La-Ghafuurur-Rahiim

184.(017,001). Samii’un-Bashiir

185.(017,017). Khabiiran-Bashiiraa

186.(017,030). Khabiiran-Bashiiraa

187.(017,044). Haliiman-Ghafuuroo

188.(017,043). Subhaanahhu-wata’ala

189.(017,096). Khabiiran-Bashiiraa

190.(020,008). Lahhul-Asmaa’ulHusnaa

191.(020,111). lil-Hayyil-Qoyyum

192.(020,114). Al-Malikul-Haqq

193.(021,004). As-Samii’ul-’Aliim

194.(022,040). La-Qowiiyyun-’Aziiz

195.(022,052). ’Aliimun-Hakiim

196.(022,059). La-’Aliimun-Haliim

197.(022,060). La-‘afuwwun-Ghafuur

198.(022,061). Samii’um-Bashiir

199.(022,062). Al-’Aliiyyul-Kabiir

200.(022,063). Lathiifun-Khabiir

201.(022,064). Ghaniyyul-Hamiid

202.(022,065). LaRa-uufun-Rahiim

203.(022,074). La-Qowiiyyun-’Aziiz

204.(022,075). Samii’um-Bashiir

205.(023,086). Rabbul ‘Arsyil Kariim

206.(023,116). Rabbul ‘ArsyilKariim

207.(023,116). Al-Malikul-Haqq

208.(024,005). Ghafuurur-Rahiim

209.(024,010). Tawwabun-Hakiim

210.(024,018). ’Aliimun-Hakiim

211.(024,020). Ra-uufun-Rahiim

212.(024,021). Samii’un-’Aliim

213.(024,022). Ghafuurur-Rahiim

214.(024,025). Haqqu-Mubiin

215.(024,032). Waasi’un-’Aliim

216.(024,033). Ghafuurur-Rahiim

217.(024,039). Sarii’ul-Hisab

218.(024,058). ’Aliimun-Hakiim

219.(024,059). ’Aliimun-Hakiim

220.(024,060). Samii’un-’Aliim

221.(024,062). Ghafuurur-Rahiim

222.(025,006). GhafuurarRahiimaa

223.(025,070). GhafuurarRahiimaa

224.(026,009). Al-’Aziizur-Rahiim

225.(026,068). Al-’Aziizur-Rahiim

226.(026,104). Al-’Aziizur-Rahiim

227.(026,122). Al’-Aziizur-Rahiim

228.(026,140). Al-’Aziizur-Rahiim

229.(026,159). Al-’Aziizur-Rahiim

230.(026,175). Al-’Aziizur-Rahiim

231.(026,191). Al-’Aziizur-Rahiim

232.(026,217) .Al-’Aziizur-Rahiim

233.(026,220). As-Samii’ul-’Aliim

234.(027,006). Hakiimin-’Aliim

235.(027,009). Al-’Aziizul-Hakiim

236.(027,011). Ghafuurur-Rahiim

237.(027,026). Rabbul ’Arsyil’Azhim

238.(027,030). Ar-RahmaanirRahiim

239.(027,040). Ghaniiyyun-Kariim

240.(027,078). Al-’Aziizul-’Aliim

241.(028,016). Ghafuurur-Rahiim

242.(028,068). Subhanallahiwata’alaa

243.(029,005). As-Samii’ul-’Aliim

244.(029,026). Al-’Aziizul-Hakiim

245.(029,042). Al-’Aziizul-Hakim

246.(029,060). As-Samii’ul-’Aliim

247.(030,005). Al-’Aziizur-Rahiim

248.(030,027). Al-’Aziizul-Hakiim

249.(030,054). Al-’Aliimul-Qodiir

250.(030,040). Subhanahuwata’aala

251.(031,009). ’Aziizul-Hakiim

252.(031,012). Ghaniiyyun-Hamiid

253.(031,016). Lathiifun-Khabiir

254.(031,026). Ghaniiyyul-Hamiid

255.(031,027). ’Aziizun-Hakiim

256.(031,028). Samii’um-Bashiir

257.(031,030). Al-’Aliiyyul-Kabiir

258.(031,034). ’Aliimun-Khabiir

259.(032,006). Al-’Aziizur-Rahiim

260.(033,001). ’Aliiman-Hakiimaa

261.(033,005). GhafuurarRahiimaa

262.(033,024). Ghafuurar-Rahiimaa

263.(033,025). Qowiiyyan-’Aziizaa

264.(033,034). Lathiifan-Khabiiraa

265.(033,050). Ghafuurar-Rahiimaa

266.(033,051). ’Aliiman-Haliimaa

267.(033,059). Ghafuurar-Rahiimaa

268.(033,073). Ghafuurar-Rahiimaa

269.(034,001). Hakiimul-Khabiir

270.(034,002). Rahiimul-Ghafuur

271.(034,006). Al-’Aziizil-Hamiid

272.(034,023). Al-’Aliiyyul-Kabiir

273.(034,026). Al-Fattaahul-’Aliim

274.(034,027). Al-’Aziizul-Hakiim

275.(034,050). Samii’un-Qoriib

276.(035,002). Al-’Aziizul-Hakiim

277.(035,015). Ghaniyyun Hamid

278.(035,028). ’Aziizul-Ghafuur

279.(035,030). Ghafuurun-Syakuur

280.(035,031). La-KhabiirunBashiir

281.(035,034). LaGhafuurunSyakuur

282.(035,041). Haliiman-Ghafuuraa

283.(035,044). ’Aliiman-Qodiiraa

284.(036,005). Al-’Aziizir-Rahiim

285.(036,038). Al-’Aziizil-’Aliim

286.(036,081). Al-Khollaaqul-’Aliim

287.(038,009). Al-’Aziizil-Wahh-hhaab

288.(038,065). Al-Waahidul-Qohh-hhar

289.(038,066). Al-’Aziizul-Ghoffaar

290.(039,001). Al-’Aziizul-Hakiim

291.(039,004). Al-Waahidul-Qohh-hhar

292.(039,005). Al-’Aziizul-Ghoffaar

293.(039,053). Ghafuurur-Rahiim

294.(039,067). Subhaanahu-wata’ala

295.(040,002). Al-’Aziizil-’Aliim

296.(040,008). Al-’Aziizul-Hakiim

297.(040,012). Al-’Aliiyyil-Kabiir

298.(040,016). Al-Waahidil-Qohh-hhaar

299.(040,017). Sarii’ul-Hisaab

300.(040,020). As-Samii’ul-Bashiir

301.(040,022). Qowiyyun-Syadiid

302.(040,042). Al-’Aziizil-Ghaffaar

303.(040,056). As-Samii’ul-Bashiir

304.(041,002). Ar-RahmaanirRahiim

305.(041,012). Al-’Aziizil-’Aliim

306.(041,032). Ghafuurin-Rahiim

307.(041,036). As-Samii’ul-’Aliim

308.(041,042). Hakiimin-Hamiid

309.(042,003). Al-’Aziizul-Hakiim

310.(042,004). Al-’Aliiyyul-’Azhiim

311.(042,005). Ghafuurur-Rahiim

312.(042,011). Samii’um-Bashiir

313.(042,019). Al-Qowiiyyul-’Aziiz

314.(042,023). Ghafuurun-Syakuur

315.(042,027). Khabiirum-Bashiir

316.(042,028). Al-Waliiyyul-Hamiid

317.(042,050). ’Aliimun-Qodiir

318.(042,051). ’Aliiyyun-Hakiim

319.(043,009). Al-’Aziizul-’Aliim

320.(043,084). Al-Hakiimul-’Aliim

321.(044,006). As-Samii’ul-’Aliim

322.(044,042). Al-’Aziizur-Rahiim

323.(045,002). Al-’Aziizul-Hakiim

324.(045,037). Al-’Aziizul-Hakiim

325.(046,002). Al-’Aziizil-Hakiim

326.(046,008). Ghafuurur-Rahiim

327.(048,004). ’Aliiman-Hakiimaa

328.(048,007). ’Aziizan-Hakiimaa

329.(048,014). Ghafuuran-Rahiimaa

330.(048,019). ’Aziizan-Hakiimaa

331.(049,001). Samii’un-’Aliim

332.(049,005). Ghafuurur-Rahiim

333.(049,008). ’Aliimun-Hakiim

334.(049,012). At-Tawwaabur-Rahiim

335.(049,013). ’Aliimun-Khabiir

336.(049,014). Ghafuurur-Rahiim

337.(051,030). Al-Hakiimul-’Aliim

338.(051,058). Dzul Quwwatil Matiin

339.(052,028). Al-Barrur-Rahiim

340.(054,042). ’Aziizin-Muqtadir

341.(054,055). Malikin Muqtadir

342.(055,027). dzul-Jalaali-wal-ikraam

343.(055,078). dzil-Jalaali-wal-ikraam

344.(057,001). Al-’Aziizil-Hakiim

345.(057,009). La-Ra-uufun-Rahiim

346.(057,024). Ghaniiyyul-Hamiid

347.(057,025). Qowiiyyun-’Aziiz

348.(057,028). Ghafuurur-Rahiim

349.(058,001). Samii’um-Bashiir

350.(058,002). La-’Afuuwwun-Ghafuur

351.(058,012). Ghafuurur-Rahiim

352.(058,021). Qowiiyyun-’Aziiz

353.(059,001). Al-’Aziizul-Hakiim

354.(059,010). Ra-uufun-Rahiim

355.(059,022). Ar-RahmaanirRahiim

356.(059,023). Malikul-Quddus

357.(059,023). As-Salamul-Mu’min

358.(059,023). Al-Muhaiminul-’Aziiz

359.(059,023). Al-JabbarulMutakabbir

360.(059,023). Al-’Aziizul-Jabbar

361.(059,024). Allaahul-Khooliq

362.(059,024). Baari’ulMushauwwir

363.(059,024). LahulAsma’ulHusna

364.(059,024). Al-’Aziizul-Hakiim

365.(060,005). Al-’Aziizul-Hakiim

366.(060,006). Ghaniiyyul-Hamiid

367.(060,007). Allaahu-Qodiir

368.(060,007). Ghafuurur-Rahiim

369.(060,010). ’Alimun-Hakiim

370.(060,012). Ghafuurur-Rahiim

371.(061,001). Al-’Aziizul-Hakiim

372.(062,001). Malikil-Quddus

373.(062,001). Al-’Aziizil-Hakiim

374.(062,003). Al-’Aziizul-Hakiim

375.(064,006). Ghaniiyyun-Hamiid

376.(064,014). Ghafuurur-Rahiim

377.(064,017). Syakuurun-Haliim

378.(064,018). Al-’Aziizul-Hakiim

379.(066,001). Ghafuurur-Rahiim

380.(066,002). Al-’Aliimul-Hakiim

381.(066,003). Al-’Aliimul-Khabiir

382.(067,002). Al-’Aziizul-Ghafuur

383.(067,014). Al-Lathiiful-Khabiir

384.(073,020). Ghafuurur-Rahiim

385.(076,030). ’Aliiman-Hakiima

386.(081,020). Dzil ‘Arsyi Makiin

387.(085,008). Al-’Aziizil-Hamiid

388.(085,014). Ghafuurul-Waduud

389.(085,015). Dzul-’Arsyil-Majiid

390.(112,001). Allahu-Ahad

391(112,002). Allahush-Shamad

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