Hasil Pencarian  ::  Simpan CSV :: Kembali

Abstrak :
ABSTRAK
Penelitian ini bertujuan untuk mengevaluasi penggunaan teknik-teknik akuntansi manajemen dan menganalisis faktor-faktor yang mendasari penggunaannya pada BLU di Wilayah DKI Jakarta. Metodologi yang digunakan dalam penelitian ini yaitu metode kualitatif dengan analisis deskriptif, dengan pengumpulan data menggunakan teknik survey dan wawancara mendalam kepada sepuluh BLU di wilayah DKI Jakarta. Temuan penelitian ini menunjukkan mereka belum cukup baik menggunakan sistem perhitungan biaya, penetapan harga dan pelaporan pusat pertanggungjawaban. Faktor-faktor yang mempengaruhi penggunaan teknik akuntansi manajemen: 1 Kegunaan/manfaat yang diperoleh; 2 Kompleksitas lingkungan operasi; 3 Latar belakang dan pengalaman manajemen; 4 Keterbatasan sistem; 5 Persyaratan dari stakeholder eksternal; dan 6 Usia BLU.

---

ABSTRACT
This research aims to evaluate the use of management accounting techniques and analyzes factors that underlie their use. This research uses qualitative methods such as descriptive analysis, with data collection using survey and in depth interview techniques to ten GSB in Jakarta. This research finds that GSB not good enough to use the system costing, pricing and responsibility center reporting. The factors affecting the use of MA techniques are 1 the perceived decision usefulness of the technique 2 the complexity of operating environment 3 background and experience of management 4 limitations of the systems 5 external stakeholder requirements and 6 the age of GSB.

Abstrak :
The accounting profession has lately been the subject of severe criticisms concerning it's ethical behaviour. One of the ways thought to be the solution to this type of behaviour is to conduct the education of ethics in the accounting curriculum, and this is done in Indonesia through the subject of Business and Profession Ethics. The objective of the study is to give input for the method and topics relevant for the accounting ethics education in Indonesia. Researches for this topic was conducted by interviews and questionairres. The subject of the research were accounting practitioners and students. So far the accounting ethics education in Indonesia has been very American or-ionic:I This is unsuitable because ethical conduct is greatly influenced by the business environment and the cultural system, from which there is a big difference between Indonesia and the United States. The enforcement of accounting ethics is hard in Indonesia since there is no law to support it, and accountants claim they have trouble in the application of ethics since they do business in a corruptive world. While the accountants realise that their ethical conduct has not been maximal, the public expects too much of the profession and this widens the expectation gap. The education of accounting ethics in Indonesia must teach the applicability of ethics in the Indonesian business environment by discussing accounting ethical misconducts that has occurred. Ethics must be taught in a way of moral encouragement through religious values, since there is no law enforcement. Topics to be taught must include those that will reduce the expectation gap, such as the accountants' role for the combat of corruption or in environmental accounting. The lecturer must also be paid attention to, since they have a big role in influencing the student's ethical perception.

Abstrak :
Advances in Accounting Education: Teaching and Curriculum Innovations publishes articles that explain how teaching methods or curricula/programs in accounting can be improved. The series includes both non-empirical and empirical articles. Non-empirical papers are academically rigorous, and specifically discuss the institutional context of a course or program, as well as any relevant trade-offs or policy issues. Empirical reports exhibit sound research design and execution, and develop a thorough motivation and literature review, including references from outside the accounting field, where appropriate.