Categories
Uncategorized

The Value-Added Analysis of Intellectual Capital for Banking Financial Performance

Abstract

This study was conducted to see how intellectual capital (IC) affects company performance (ROA)
by entering the size variable in its calculations. This study also analyzes how much financial performance
changes occur as an effect of the efficiency of the use of capital employees (CEE), the efficiency
of using Structural Capital (SCE), and the partial efficiency of using Human Capital (HCE).
Research was conducted on conventional banking in Indonesia for the period 2013 – 2017. The
research data was obtained from the official website of the Indonesia Stock Exchange (IDX). This
study found that VAIC had a significant positive effect on ROA, and from the three IC components it
turned out that the CEE component had the greatest influence on ROA

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/3244

Categories
Uncategorized

Bureaucratic Reform Policy Strategy Using The Cipp Model For The Improvement Of Public Services In Kemenko-Polhukam

Abstract

This study aims to evaluate bureaucratic reform strategies in organizational units within the Coor- dinating Ministry of Politics, Law and Secutiry (Kemenko Polhukam). Bureaucratic Reformation has the main objective of realizing world-class governance characterized by the implementation of effective, efficient, accountable, transparent governance, clean from collusion, corruption and nepo- tism practices or clean government, so that can ultimately improve employees’ performances related to the tasks and functions of the Kemenko Polhukam which are synchronization and coordination of planning, drafting and implementing policies in the fields of politics, law and security. One area of reform that is quite important to improve is public services, especially in the current era of regional autonomy which provides opportunities for regions to innovate, creative, and create the best models for achieving quality improvement for the community. The research methodology used in this study was qualitative research that resulted descriptive data by using the CIPP (Contexts, Input, Process and Product) evaluation model. The results showed that bureaucratic reform in the Coordinating Ministry for Politics and Security was quite good, which increased from the previous year as much as 6.1%. Several bureaucratic strategies were implemented between changing the management, ar- ranging the laws, arranging organization and governance, structuring the HR management system, strengthening supervision, strengthening public accountability teams, improving the quality of public services, monitoring and evaluating the related units.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/3013

Categories
Uncategorized

Bureaucratic Reform Policy Strategy Using The Cipp Model For The Improvement Of Public Services In Kemenko-Polhukam

Abstract

This study aims to evaluate bureaucratic reform strategies in organizational units within the Coor- dinating Ministry of Politics, Law and Secutiry (Kemenko Polhukam). Bureaucratic Reformation has the main objective of realizing world-class governance characterized by the implementation of effective, efficient, accountable, transparent governance, clean from collusion, corruption and nepo- tism practices or clean government, so that can ultimately improve employees’ performances related to the tasks and functions of the Kemenko Polhukam which are synchronization and coordination of planning, drafting and implementing policies in the fields of politics, law and security. One area of reform that is quite important to improve is public services, especially in the current era of regional autonomy which provides opportunities for regions to innovate, creative, and create the best models for achieving quality improvement for the community. The research methodology used in this study was qualitative research that resulted descriptive data by using the CIPP (Contexts, Input, Process and Product) evaluation model. The results showed that bureaucratic reform in the Coordinating Ministry for Politics and Security was quite good, which increased from the previous year as much as 6.1%. Several bureaucratic strategies were implemented between changing the management, ar- ranging the laws, arranging organization and governance, structuring the HR management system, strengthening supervision, strengthening public accountability teams, improving the quality of public services, monitoring and evaluating the related units.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/3013

Categories
Uncategorized

Standar Akuntasi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP)

Abstract

This study aims to analyze the application of SAK ETAP on the presentation of financial statements CV SK. CV SK is a medium-sized businesses engaged in catering services and Wedding Organizer. The method used in this research is descriptive qualitative analysis. The results of the study based on Balance Sheet and Income Statement for 2012-2016, show that the company has not presented cash flow statement, and notes to financial statements (CALK) and inconsistency in the presentation of some post on Balance Sheet not disclosed in CALK. This research suggests that companies develop other components of financial statements and disclose the company’s accounting policies in CALK.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/2090

Categories
Uncategorized

Standar Akuntasi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP)

Abstract

This study aims to analyze the application of SAK ETAP on the presentation of financial statements CV SK. CV SK is a medium-sized businesses engaged in catering services and Wedding Organizer. The method used in this research is descriptive qualitative analysis. The results of the study based on Balance Sheet and Income Statement for 2012-2016, show that the company has not presented cash flow statement, and notes to financial statements (CALK) and inconsistency in the presentation of some post on Balance Sheet not disclosed in CALK. This research suggests that companies develop other components of financial statements and disclose the company’s accounting policies in CALK.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/2090

Categories
Uncategorized

Efek Moral Reasoning Terhadap Niat Auditor Internal Untuk Melakukan Whistleblowing

Abstract

The purpose of this study is to investigate the effect of moral reasoning on the intention of internal auditors to conduct whistleblowing. The respondents in this study using purposive sampling technique. The researchers choose a sample based on individuals who have work experience as internal auditors for one year and at least 21 years old. This study used a survey method using a questionnaire. The questionnaire was distributed to 70 internal auditors who worked on State University located in Yogyakarta. However, only 56 questionnaires can be used in this study. All questionnaire were analyzed using regression analysis. This study provides empirical evidence that moral reasoning has a positive effect on the intention of internal auditor behavior to blow the whistle.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/2089

Categories
Uncategorized

Efek Moral Reasoning Terhadap Niat Auditor Internal Untuk Melakukan Whistleblowing

Abstract

The purpose of this study is to investigate the effect of moral reasoning on the intention of internal auditors to conduct whistleblowing. The respondents in this study using purposive sampling technique. The researchers choose a sample based on individuals who have work experience as internal auditors for one year and at least 21 years old. This study used a survey method using a questionnaire. The questionnaire was distributed to 70 internal auditors who worked on State University located in Yogyakarta. However, only 56 questionnaires can be used in this study. All questionnaire were analyzed using regression analysis. This study provides empirical evidence that moral reasoning has a positive effect on the intention of internal auditor behavior to blow the whistle.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/2089

Categories
Uncategorized

Efek Moral Reasoning Terhadap Niat Auditor Internal Untuk Melakukan Whistleblowing

Abstract

The purpose of this study is to investigate the effect of moral reasoning on the intention of internal auditors to conduct whistleblowing. The respondents in this study using purposive sampling technique. The researchers choose a sample based on individuals who have work experience as internal auditors for one year and at least 21 years old. This study used a survey method using a questionnaire. The questionnaire was distributed to 70 internal auditors who worked on State University located in Yogyakarta. However, only 56 questionnaires can be used in this study. All questionnaire were analyzed using regression analysis. This study provides empirical evidence that moral reasoning has a positive effect on the intention of internal auditor behavior to blow the whistle.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/2089

Categories
Uncategorized

Komponen Informasi dan Komunikasi Serta Pemantauan Atas Siklus Pengeluaran

Abstract

This research aims to analyze and give suggestion on internal control system in expenditure cycle of Unit A by comparing components on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework that consisted of environment control, risk assess-ment, control activity, information and communication, and monitoring. The method of analysis data is using qualitative analysis by gathering data with interview, document review, and literature review. Conclusion from information and communication component is that the entity does not have standard information on the completeness of supporting data for cash disbursement transactions. Conclusion of monitoring is that the logistic manager has not conducted optimal monitoring of the process of receiv-ing goods in the warehouse.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/2088

Categories
Uncategorized

Komponen Informasi dan Komunikasi Serta Pemantauan Atas Siklus Pengeluaran

Abstract

This research aims to analyze and give suggestion on internal control system in expenditure cycle of Unit A by comparing components on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework that consisted of environment control, risk assess-ment, control activity, information and communication, and monitoring. The method of analysis data is using qualitative analysis by gathering data with interview, document review, and literature review. Conclusion from information and communication component is that the entity does not have standard information on the completeness of supporting data for cash disbursement transactions. Conclusion of monitoring is that the logistic manager has not conducted optimal monitoring of the process of receiv-ing goods in the warehouse.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/2088