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<![CDATA[PENGARUH PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP PENGENDALIAN BIAYA PADA INDUSTRI MANUFAKTUR DI BATAM ]]>
<![CDATA[Setiyanto, Adi Irawan]]>;
<![CDATA[Norafyana, Norafyana]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 9, No 1 (2017): Jurnal Aset (Akuntansi Riset). Januari-Juni 2017 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v9i1.5256
<![CDATA[Abstract. Responsibility Accounting is part of Accounting Management that aims to collect and report accounting information for each responsibility center. This study aims to determine the effect of the application of responsibility accounting on cost control in the manufacturing industry and to test and to provide empirical evidence about the effect of the implementation of applied responsibility accounting. The result indicates that the organizational structure, budgeting, controlling and reporting in responsibility accounting simultaneously have positive effect on cost control. The limitation of the study is that the sample used is only in the food manufacturing industry and the study also uses only questionnaires without interview. For further study, it is suggested that the researchers should add more variables, involve broader samples and participants, and also interview the participants so the conclusion stated is not only based on data collected by written instruments, but also based on the research directly.Keywords: responsibility accounting; cost controlAbstrak. Akuntansi pertanggungjawaban merupakan bagian dari akuntansi manajemen yang bertujuan mengumpulkan serta melaporkan informasi akuntansi untuk masing-masing pusat pertanggungjawaban. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan akuntansi pertanggungjawaban terhadap pengendalian biaya di perusahaan industri manufaktur dan untuk menguji dan memberikan bukti empiris mengenai pengaruh pelaksanaan akuntansi pertangungjawaban yang diterapkan. Hasil penelitian ini menunjukan bahwa struktur organisasi, anggaran, pengendalian dan pelaporan didalam akuntansi pertanggungjawaban secara simultan berpengaruh positif terhadap pengendalian biaya. Keterbatasan pada penelitian ini adalah sampel yang digunakan hanya pada industri manufaktur dibidang makanan dan penelitian ini hanya menggunakan kuesioner tidak disertai dengan wawancara langsung. Saran untuk penelitian selanjutnya sebaiknya peneliti menambahkan variabel penelitian, perluasan sampel dan responden serta mengunakan metode wawancara sehingga kesimpulan yang di kemukakan tidak hanya berdasarkan data yang terkumpul melalui instrument secara tertulis namun penelitian secara langsung.Kata Kunci: akuntansi pertanggungjawaban; pengendalian biaya]]>
<![CDATA[Impact of Work Environment on Employee Productivity in Shipyard Manufacturing Company ]]>
<![CDATA[Adi Irawan Setiyanto]]>;
<![CDATA[Natalia Natalia]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 2 No 1 (2017): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1306537
<![CDATA[This study aims to determine the impact of working environment on employees’ productivity. This study took place in shipyard manufacturing company. Samples in this study of 315 respondents used quantitative approach with questionnaires method by using simple random sampling technique. The analysis technique applied multiple linear regression and the statistic test. The result indicates that either physical or non-physical working environment have positively and significantly impact with a contribution of 63.4% on employees’ productivity.]]>
<![CDATA[Pengaruh Inventory Conversion Period, Average Collection Period, Payables Deferral Period dan Cash Conversion Cycle terhadap Profitabilitas Perusahaan ]]>
<![CDATA[Adi Irawan Setiyanto]]>;
<![CDATA[Septian Bayu Aji]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1304998
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh manajemen modal kerja terhadap profitabilitas perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Setelah dilakukan pengambilan sampel, total perusahaan yang didapat sebesar 59 perusahaan yang menjadi sampel pada penelitian ini. Pengaruh variabel independen seperti inventory conversion period, average collection period, payables deferral period dan cash conversion cycle perusahaan terhadap return on assets diteliti dengan metode analisis data panel. Hasil penelitian ini menunjukkan inventory conversion period dan average collection period berpengaruh negatif dan signifikan terhadap profitabilitas. Payables deferral period dan cash conversion cycle tidak berpengaruh terhadap profitabilitas. Penelitian selanjutnya sebaiknya menggunakan variabel independen lain yang mungkin mempengaruhi profitabilitas perusahaan, selain itu pengukuran profitabilitas perusahaan juga dapat diproksikan dengan rasio lain.]]>
<![CDATA[The Influence of Perceived Ease of Use, Perceived Usefulness and Consumer Satisfaction Towards Online Purchasing Behavior ]]>
<![CDATA[Adi Irawan Setiyanto]]>;
<![CDATA[Ahmad Syakir]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 4 No 2 (2019): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v4i2.1081
<![CDATA[This study aims to examine the effect of perceived ease of use, perceived usefulness and consumer satisfaction on online purchasing behavior. This study used 200 respondents taken from the general public living in the area of Batam. The type of data used in this study is the interval scale. Scaling method used in the instrument of Likert scale with 5 rating categories. Data processing techniques in this study using software program SPSS 17. The results of this study indicate that the variables perceived ease of use, variable perceived usefulness, and consumer satisfaction effect on online purchasing behavior either partially or simultaneously. For further research is expected to increase the number of samples, change the sample or add research variables.]]>
<![CDATA[ANALISIS KOMPARASI KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG BERSERTIFIKAT DAN TIDAK BERSERTIFIKAT ISO 9001:2008 ]]>
<![CDATA[Adi Irawan Setiyanto]]>;
<![CDATA[Hevi Risdiana]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v1i2.464
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui perbedaan kinerja keuangan perusahaan yang memiliki sertifikat ISO 9001:2008 dengan perusahaan yang tidak memiliki sertifikat ISO 9001:2008. Pada penelitian ini kinerja perusahaan diukur dengan Net Asset, Net Profit Margin (NPM), Revenue dan Return On Assets (ROA). Penelitian ini menggunakan data laporan keuangan dari 123 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dalam periode 2012-2014. Hasil menunjukkan bahwa perusahaan yang bersertifikasi ISO 9001:2008 dan yang tidak bersertifikasi tidak ada perbedaan yang signifikan terhadap Net Assets, Net Profit Margin dan Revenue, tetapi menunjukkan bahwa perusahaan sertifikasi ISO 9001 memiliki Return On Assets yang berbeda dengan perusahaan yang tidak bersertifikasi ISO 9001.]]>
<![CDATA[Analisis Pengaruh Manajemen Risiko Terhadap Kinerja Keuangan Perbankan yang Terdaftar di BEI ]]>
<![CDATA[Bhirgita Christine Dwi Yanti]]>;
<![CDATA[Adi Irawan Setiyanto]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 2 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v5i2.3350
<![CDATA[Banks have a strategic role in national economic development. The large number of funds managed by banks causes the risks faced are also very large. Very supportive if the risk affects the bank's performance, therefore banks are required to implement risk management. After being selected using the purposive sampling method, the sample banks were 21 banks. Tests carried out with multiple regression analysis show that bad loans and operating expenses on operating income negatively affect asset returns. In contrast to the loan to deposit ratio which does not affect the return on assets. Based on the results of this study, it is necessary to optimize credit and operational risks which are considered capable of maintaining the stability of bank profitability.]]>
<![CDATA[Pengaruh Faktor-Faktor Individual Terhadap Niat Melakukan Whistle-Blowing Internal Dan Eksternal Pada Akuntan Di Batam ]]>
<![CDATA[Mega Mayasari]]>;
<![CDATA[Adi Irawan Setiyanto]]>;
<![CDATA[Rusda Irawati]]>
<![CDATA[ Jurnal Gama Societa Vol 2, No 1 (2018): MAY ]]>
Publisher : <![CDATA[Sekolah Vokasi Universitas Gadjah Mada ]]>
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DOI: 10.22146/jgs.40425
<![CDATA[This study aims to examine the perceptions of employees of the Accounting Section in Batam related with the influence of individual factors on the intention of conducting internal and external whistle-blowing. Intention is someone's desire to behave. The results of this study are expected to add understanding related to the perception of accounting employees to intentions of internal whistle-blowing and external whistle-blowing. The research team also hopes that the results of this research can be an input for companies in Batam, to design whistle blowing systems and report unethical acts at work, so as to detect fraud and ultimately good corporate governance can be created. The method used to obtain research data is through questionnaires distributed to employees of the Student Accounting Study Program of State Polytechnic of Batam who work as an accountant. The collected questionnaires were analyzed using PLS-SEM. The results of this study indicate that there is influence of whistle-blowing attitude toward intention to perform internal whistle-blowing, there is influence of subjective norm to intention to conduct external whistle-blowing, there is influence of perception behavior behavior to intention to do internal whistle-blowing. On the other hand, there is no effect of attitudes on whistle-blowing on intentions to external whistle-blowing, no subjective subjective effect on intent to conduct internal whistle-blowing, no influence of perceptual behavior control on intent to external whistle-blowing.]]>
<![CDATA[Pengaruh Komunikasi Horizontal dan Budaya Organisasi terhadap Kinerja Karyawan Organisasi Jasa Keuangan di Batam ]]>
<![CDATA[Adi Irawan Setiyanto]]>;
<![CDATA[Yiyik Dwi Pangesti Septiyani]]>
<![CDATA[ JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 2 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2016 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaemb.v4i2.70
<![CDATA[The achievement of organizational goals is influenced by organizational behavior is a reflection of behaviors and attitudes of those within the scope of the organization. Communication and organizational culture has an important role in the company. This study aims to determine the effect of horizontal communication and organizational culture on employee performance. Respondents in this study were 205 permanent employees and contract work in the financial services organization Batam, a data analysis technique used is multiple regression analysis. The results of this study indicate that horizontal and organization culture significant effect on employee performance.]]>
<![CDATA[Analisis Pengaruh Faktor Fundamental Terhadap Harga Saham (Studi pada Perusahaan Sektor Properti di Asia Tenggara Tahun 2008-2012 ]]>
<![CDATA[Adi Irawan Setiyanto]]>;
<![CDATA[Arfan Hadi]]>
<![CDATA[ JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 2 No 2 (2014): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2014 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaemb.v2i2.152
<![CDATA[Generally, there are two approaches that are often used by investors to analyze and assess stocks in the capital market, fundamental analysis and technical analysis, but this time investors tend to only use analysis techniques in analyzing and selecting stocks. To prove that the fundamental factors also affect the stock price then filed this research. The data used are taken from the financial statements of the open company in 2008 until 2012. Population who want to observe is that companies in the property sector and has been listed on the Stock Exchange countries ASEAN member countries are taken through the site www.bloomberg.com. Appropriate sample to be tested 80 companies. Dependent variable in this study is a stock price that has been converted (PK) and the independent variables include the Earning Per Share has been converted (EPSK), Net Profit Margin (NPM), Return on Equity (ROE), Return on Assets (ROA) and debt to Equity Ratio (DER). Method is used is panel data regression method. The results showed in Indonesia, the fundamental factors that significantly affect the stock price is Earning per Share (EPSK) that has been converted. Malaysia, the fundamental factors that significantly affect the stock price is Net Profit Margin (NPM). Singapore, the fundamental factors that significantly affect the stock price is a net profit margin (NPM). Thailand, the fundamental factors that significantly affect the stock price is Return on Assets (ROA). Philippines, no significant fundamental factors that affect the stock price.]]>
<![CDATA[PENGARUH KEPUASAN KERJA DAN KOMITMEN ORGANISASI TERHADAP TURNOVER INTENTION ]]>
<![CDATA[Adi Irawan Setiyanto]]>;
<![CDATA[Selvi Nurul Hidayati]]>
<![CDATA[ JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 5 No 1 (2017): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2017 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaemb.v5i1.439
<![CDATA[Turnover is one of the problem can’t be avoided all the companies due to those are being affect to company expenses such involve for hiring new manpower and wasting time for . Based on the problem is being faced , The researcher is initiatively to develop a research on previously within three great methods , they are : work satisfaction , organization's commitment and intensity of turnover which is use 162 questioners . The datas have been received from the several people will be analyzed using SPSS statistic measurement. The result show that work satisfaction did not significantly affect to turnover intention .But, organization commitment gives a big deal for turnover intention. So, based on the researching we could make a conclusion for turnover intention was affected how much the company put an effort for the commitment in organization. However the company should keep in maintenance of the commitment in organization and make continuous improvement.]]>
