TERAKREDITASI.

SK Nomor: 26 / DIKTI / Kep / 2005

ISSN 1411-6510

Jurnal Akuntansi dan Keuangan

DAFTAR ISI
Volume 6, No. 1, April 2007
Analisis Penilaian Tingkat Kesehatan Bank pada PD. BPR BKK Sragen Kota Kabupaten Sragen Tahun 2003-2005 Agustin Dwi Hastuti & Kussudyarsana Variabel Pertimbangan Moral, Authoritarian dan Gender Memoderasi Pengaruh Tekanan Kepatuhan dengan Judgement Auditor Y. Anni Aryani & Rahmawati Pengukuran Kinerja Keuangan BUMD dengan Metode DEA Anton Agus Setyawan & Wahyono Harga Saham dan Nilai Tukar dalam Vector Error Correction Model Kasus Indonesia dalam Masa Krisis Ekonomi Firman Pribadi Kegunaan Informasi Laba Akuntansi dan Arus Kas Operasi: Pengaruh Faktor-faktor Kontekstual Triyono Persepsi Akuntan Pendidik dan Pengguna Jasa Akuntan (User) terhadap Kualifikasi Entry Level Accountant Sri Murni & Jaka Winarna Telaah Pengembangan Sistem Informasi dalam Perspektif Bisnis Mujiyati

1 - 17

18 - 38

39 - 56 57 - 72

73 - 99

100 - 116

117 - 135

JURNAL AKUNTANSI DAN KEUANGAN Volume 6, No. 1, April 2007 Halaman 1 - 17

ANALISIS PENILAIAN TINGKAT KESEHATAN BANK PADA PD. BPR BKK SRAGEN KOTA KABUPATEN SRAGEN TAHUN 2003-2005
Agustin Dwi Hastuti & Kussudyarsana Universitas Muhammadiyah Surakarta E-mail: uud_ums@yahoo.com Finance problem represent one aspect which need to get serious attention by company. Financial statement of vital importance for internal side and external side in company, because it is applicable to determine policy of strategy to company to take a decision in performing a relation work. This research has location in PD BPR BKK Sragen Kota Kabupaten Sragen. In this research used financial statement in the form of balance report and loss profit report year 2003-2005. Pursuant to this financial statement, will be able to analyse health level by using CAMEL analysis. This CAMEL analysis consists of Capital, Assets Quality, Management, Earnings and Liquidity. This research aims is to know health level of bank at BPR BKK Sragen Kota year period 20032005 according to CAMEL analysis. Health level of bank at BPR BKK Sragen Kota from year 20032005 having mean 97,2%. This indicates that health level PD. BPR BKK Sragen Kota is Health. Keywords: Analysis Camel, health level of bank

JURNAL AKUNTANSI DAN KEUANGAN Volume 6, No. 1, April 2007 Halaman 18 - 38

VARIABEL PERTIMBANGAN MORAL, AUTHORITARIAN DAN GENDER MEMODERASI PENGARUH TEKANAN KEPATUHAN DENGAN JUDGEMENT AUDITOR
Y. Anni Aryani & Rahmawati Universitas Sebelas Maret Surakarta E-mail: anaryani@yahoo.com.ph The purpose of this research is the first, to know what is consideration of moral, gender, and authoritarianism moderate influence compliance pressure with judgment auditor or as independent variable that influence them. The second purpose, to know level compliance of auditor to imprecise instruction of superior in a firm of accountant public office. From result of data analysis can be concluded that in general compliance pressure influence judgment auditor, become there is difference for sample which do not experience of pressure and natural of pressure. But, difference pressure do not be founded by do that pressure coming from manager or partner. Gender influence pressure compliance of auditor in giving judgment as a whole, its meaning between man auditor and moment woman auditor reside in hard pressedly of compliance give judgment different of significant. Authoritarianism do not influence auditor in making judgment. But consideration of moral by significant influence auditor judgment both for getting manajer pressure or of partner or which is not at all get pressure. Variable consideration of moral, gender and authoritarianism not moderate influence compliance pressure with judgment auditor but as independent variable. Keywords: compliance pressure, gender, consideration of moral, authoritarianism, auditor judgment.

JURNAL AKUNTANSI DAN KEUANGAN Volume 6, No. 1, April 2007 Halaman 39 - 56

PENGUKURAN KINERJA KEUANGAN BUMD DENGAN METODE DEA

Anton Agus Setyawan & Wahyono Universitas Muhammadiyah Surakarta E-mail: anton_agus@ums.ac.id At the present, BUMD plays an important role in regional economic development. As a business institutions owned by local governance, BUMD has two certain goals, they are public servant and profit resource. Many BUMDs in Indonesia have very poor performance. They could not contribute high enough for local governments budget. Unfortunately, they become a cost center institution instead of profit center. Then again, BUMD has many hidden resources which has not been explored. This research aim is too analyze the financial performance of BUMD. It uses Data Envelopment Analyses (DEA) to measure financial efficiency in BUMD at Sragen. This research analyses four BKKs (a form of BUMD financial institution) in Sragen. They are BKK of Kalijambe, BKK of Gemolong, BKK of Plupuh and BKK of Miri. The result shows that BKK of Gemolong and BKK of Plupuh are inefficient. DEA analyses of BKK of Gemolong shows objection value 0,8597199 while the objection value of BKK of Plupuh is 0,6939977. The managerial implication of this research is BKK of Gemolong and BKK of Plupuh has to increase their output. BKK of Gemolong should increase their output by increasing credits, while BKK of Plupuh should increase their current assets. Keywords: BUMD, DEA, efficiency, credits, current asset

JURNAL AKUNTANSI DAN KEUANGAN Volume 6, No. 1, April 2007 Halaman 57 - 72

HARGA SAHAM DAN NILAI TUKAR DALAM VECTOR ERROR CORRECTION MODEL KASUS INDONESIA DALAM MASA KRISIS EKONOMI
Firman Pribadi Universitas Islam Batik Surakarta E-mail: firmofpribadi@yahoo.com.sg This paper uses an vector error correction model to explore the asymmetric effects of two different exchange rate on Indonesia stock price and the effects sensitivity to economic in crisis period. Depreciation rupiah vis a vis the US dollar and Japanese yen lead to a long run increase in stock price. In short run response stock price to US dollar exchange rate is clearly important during the crisis period. Keywords: stock market, exchange rate, financial

JURNAL AKUNTANSI DAN KEUANGAN Volume 6, No. 1, April 2007 Halaman 73 - 99

KEGUNAAN INFORMASI LABA AKUNTANSI DAN ARUS KAS OPERASI: PENGARUH FAKTOR-FAKTOR KONTEKSTUAL
Triyono Universitas Muhammadiyah Surakarta E-mail: triyon@yahoo.com The objective of this research is to empirically examine the usefulness information of earnings and cash flow from operation using contextual factors as moderating variables. Contextual factors are interaction sign of earnings and cash flow from operation, earnings permanence, and firm size. That may add to an understanding of the relative usefulness earnings and cash flow from operation in explaining future cash flow from operation, if it use together. As much as 94 manufacturing firms listed in the Jakarta Stock Exchange (BEJ) at end 2003 were taken as a sample using a purposive sampling method. Data are analyzed using multiple regressions with four models. First model as benchmarking and second until fourth models as hypothesis testing. The result shows that, first and third hypothesis are not supported by data. Second hypothesis is supported by data. This study indicates that usefulness earnings and cash flow from operation in explaining future cash flow from operation depend on contextual factors. Our conclusion is that further progress in this line of research will require a better understanding of the economic context in which the implications of detailed earnings and cash flow from operation are interpreted. We suggest that it is possible that the links between detailed earnings, cash flow from operation and valuation are so highly contextual that no parsimonious model could ever capture more than a small portion of story. Keywords: contextual factors, earnings, cash flow from operation

JURNAL AKUNTANSI DAN KEUANGAN Volume 6, No. 1, April 2007 Halaman 100 - 116

PERSEPSI AKUNTAN PENDIDIK DAN PENGGUNA JASA AKUNTAN (USER) TERHADAP KUALIFIKASI ENTRY LEVEL ACCOUNTANT
Sri Murni & Jaka Winarna Universitas Sebelas Maret Surakarta E-mail: jakawinarna@yahoo.com This is an explanatory research done in a survey method to examine whether or not theres a significant difference in the perception of educational accountant and user toward the qualification of entry level accountant. The questionnaire used in this research to collect data is the modification model from the Novin and Tucker (1993) and Harsono and Untoro (2004) was adapted from Goleman (1995) research questionnaire. The survey is distributed in Central Java and Yogyakarta-Indonesia. Data are sent through mail questionnaire and directly. Using the Independent Sample T-Test method, the results indicate that there is significant difference in the perception of educational accountant and user toward the qualification of entry level accountant. Keywords: qualification, entry level accountant, educational accountant

JURNAL AKUNTANSI DAN KEUANGAN Volume 6, No. 1, April 2007 Halaman 117 - 135

TELAAH PENGEMBANGAN SISTEM INFORMASI DALAM PERSPEKTIF BISNIS

Mujiyati Universitas Muhammadiyah Surakarta E-mail: wir@uns.ac.id Step in forming development process of information system based on requirement of business which always change and replace quickly. This matter trigger and push the developing of information system in company. A division manager of information system which have understood existing cycle will be able to planning well. So that he will be able to anticipate all changes in that happened without abundant release big expense. In other word, it have to be built a correct strategy so that information system which have owned flexible can adapt with all changes in. Strategy which need to be paid attention is development scenario of information system, implementation strategy and strategy levying of application software because this matter relate to successfulness of company in applying information system to win business. Keywords: business strategy, information system

KEBIJAKAN EDITORIAL

Jurnal Akuntansi dan Keuangan (JAK) diterbitkan oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Muhammadiyah Surakarta secara berkala setiap tahun dua kali (April dan September) dengan tujuan menyebarluaskan informasi hasil karya tulis ilmiah kepada para akademisi, praktisi, mahasiswa dan lain-lain yang tertarik pada informasi akuntansi dan keuangan. Lingkup artikel yang dimuat dalam JAK dapat berupa hasil penelitian atau artikel lepas, antara lain meliputi bidang akuntansi keuangan, akuntansi manajemen, akuntansi sektor publik, pasar modal, auditing, sistem informasi akuntansi, perpajakan dan bisnis. Penentuan artikel yang dimuat dalam JAK melalui proses blind review oleh tim editor JAK dengan mempertimbangkan antara lain terpenuhinya persyaratan baku publikasi untuk jurnal ilmiah dan kontribusi artikel terhadap pengembangan profesi akuntansi dan keuangan. Artikel bisa ditulis dalam Bahasa Indonesia atau Bahasa Inggris. Editor akan memberikan telaah konstruktif, jika dipandang perlu dan menyampaikan hasil evaluasi pada penulisnya. Artikel yang dikirim disertai alamat pengirim termasuk e-mail untuk kontak personal dengan pembaca. Artikel dikirim dalam bentuk disket/CD (Compact Disk) dan cetakan satu eksemplar ke alamat:

EDITOR JURNAL AKUNTANSI DAN KEUANGAN

Fakultas Ekonomi Universitas Muhammadiyah Surakarta Jl. A.Yani Tromol Pos I Pabelan, Surakarta 57102 Telp. (0271) 717417 Eks 215/229

PEDOMAN PENULISAN ARTIKEL

Berikut ini adalah pedoman minimal penulisan artikel dalam JAK yang dapat menjadi pertimbangan penulis. 1. Sistematika pembahasan artikel non hasil riset setidaknya terdiri dari: a) Abstrak/Sinopsis, b) Pendahuluan yang menguraikan permasalahan dan tujuan penulisan, c) Pembahasan dan d) Kesimpulan. 2. Sistematika pembahasan artikel hasil penelitian setidaknya terdiri dari: a) Abstrak/Sinopsis, b) Pendahuluan yang menguraikan motivasi riset, rumusan masalah dan tujuan, c) Tinjauan Pustaka/Kerangka Teoritis dan Rumusan Hipotesis (jika ada) yang memaparkan kerangka teoritis sebagai landasan yang logis untuk mengembangkan hipotesis atau model riset, d) Metode Riset yang memuat metode pengumpulan data, pengukuran dan definisi operasional variabel, dan metode analisis data, e) Analisis Data dan Pembahasan yang menguraikan analisis data riset dan pembahasan temuan riset, f) Kesimpulan yang berisi kesimpulan riset dan menjelaskan implikasinya serta mengemukakan keterbatasan dari riset. 3. Abstrak atau Sinopsis ditulis pada awal tulisan yang terdiri 150-400 kata (dapat dalam Bahasa Indonesia atau Bahasa Inggris). Abstraksi atau Sinopsis memuat ringkasan dari materi keseluruhan artikel yang tujuannya memberi penjelasan ringkas pada pembaca. Abstraksi atau Sinopsis sebaiknya diberi keyword untuk memudahkan penyusunan indeks artikel. 4. Semua artikel disertai dengan daftar referensi yang memuat sumber-sumber yang dikutip dalam penulisan artikel. 5. Artikel diketik dengan jarak baris dua pada kertas kuarto (8,5 x 11) dan panjang artikel tidak lebih dari 7.500 kata atau antara 15-25 halaman kuarto (jenis huruf arial, courier atau times new roman ukuran 11-12) dengan margin atas, bawah, kiri dan kanan sekurangnya 1 inci. 6. Halaman muka setidaknya menyebutkan judul artikel dan identitas penulis. 7. Semua halaman termasuk tabel, lampiran dan referensi diberi nomor urut halaman. Setiap tabel atau gambar diberi nomor urut, judul yang sesuai dengan isi tabel atau gambar dan sumber kutipan. 8. Kutipan dalam teks sebaiknya ditulis di antara kurung buka dan kurung tutup yang menyebutkan nama akhir penulis, tahun tanpa koma, dan nomor halaman jika dipandang perlu. Contoh: a. Satu sumber kutipan dengan satu penulis (Beaver, 1968). Jika disertai nomor halaman: (Beaver, 1968:67) b. Satu sumber kutipan dengan dua penulis (Livnat dan Zarowin, 1990)

JAK Volume 6, No. 1, April 2007

c. Satu sumber kutipan dengan lebih dua penulis: (Bowen et al., 1990) atau (Bowen dkk., 1990) d. Dua sumber kutipan dengan penulis yang berbeda (Rayburn, 1986; Ali 1994) e. Dua sumber kutipan dengan penulis yang sama (Wilson, 1986; 1987). Jika tahun publikasi sama: (Brownell, 1982a, 1982b) f. Sumber kutipan yang berasal dari pekerjaan suatu institusi sebaiknya menyebutkan akronimnya, misalnya: (IAI, 1999) 9. Setiap artikel harus ada daftar referensi yang menjadi sumber kutipan dengan ketentuan penulisan: a) daftar referensi disusun urut alphabet sesuai dengan nama penulis atau institusi. b) susunan setiap referensi: nama penulis, tahun publikasi, judul artikel atau buku teks, nama jurnal, kota penerbit, penerbit, nomor halaman. Contoh: Alter, Steven. 1996. Information System: A Management Perspective. Second Edition. Canada: The Benjamin Cumming Publishing Company, Inc. Davis, A. (a.davis@uwts.edu.au). 10 Juni 1996. Learning to use Web Authoring Tools. E-mail kepada Alison Hunter (hunter@usq. edu.au) Griffith, A.I. 1995. Coordinating Family and School: Mothering for Schooling. Education Policy Analysis Archives, (Online), Vol. 3, No.1, (http://olam.ed.asu.edu/epaa/, diakses 12 Februari 1997). Indriantoro, N. 1993. The Effect of Participating Budgeting on Job

Performance and Job Satisfaction with Locus of Control and Cultural Dimension as Moderating Variables. PhD. Dissertation.
Lexington: University of Kentucky. Wilson, P.G. 1986. The Relative Information Content of Accruals and Cash Flow: Combined Evidence at the Earnings Announcement and Annual Report Release Date. The Accounting Research 24:165-200. __________. 1987. The Incremental Information Content of the Accrual and Fund Component of Earnings after Controlling for Earnings. The Accounting Review 62:293-321.