Kegunaan Informasi Akuntansi dalam Pengambilan Keputusan Internal oleh Unit Akuntansi Kuasa Pengguna Anggaran (UAKPA)

This study aims to determine the usefulness level of accounting information (on cash basis and accrual basis) in central goverment agencies internal decision-making process. In addition, this study also aims to determine the influence of the organization’s external factors, the organization's internal factors and Individual Actor’s Characteristic Related Factors on the level of use of accounting information in central goverment agencies internal decision making.The research show that level of accrual accounting information use in the context of internal decision making is high. In addition it showed differences between level of cash-based accounting information use and accrual-based accounting information use. This study also addressed that the organization’s external factors, the organization's internal factors and individual actor’s characteristic related factors significantly influence both level of accounting information use on cash basis and accrual basis in the internal decision-making. Except for the organization’s external factors did not significantly affect the level of accrual accounting information use in the internal decision-making. Abstrak Penelitian ini bertujuan untuk mengetahui tingkat kegunaan informasi akuntansi (berbasis kas dan akrual) dalam proses pengambilan keputusan internal Unit Akuntansi Kuasa Pengguna Anggaran (UAKPA). Selain itu penelitian ini juga bertujuan untuk mengetahui pengaruh faktor eksternal organisasi, faktor internal organisasi dan faktor karakteristik individu pengguna terhadap tingkat penggunaan informasi akuntansi dalam pengambilan keputusan internal Unit Akuntansi Kuasa Pengguna Anggaran (UAKPA).Temuan peneliti menunjukan bahwa tingkat penggunaan informasi akuntansi berbasis akrual tinggi dalam rangka pengambilan keputusan internal. Selain itu penelitian menunjukan adanya perbedaan tingkat penggunaan antara informasi akutansi berbasis kas dan informasi akutansi berbasis akrual. Penelitian juga menujukan bahwa faktor eksternal organisasi, faktor internal organisasi dan faktor karakteristik individu pengguna berpengaruh signifikan terhadap tingkat penggunaan informasi akuntansi (berbasis kas dan akrual) dalam pengambilan keputusan internal. Kecuali untuk faktor eksternal organisasi tidak berpengaruh signifikan terhadap tingkat penggunaan informasi akuntansi akrual dalam pengambilan keputusan internal.

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GHARAR DALAM AKUNTANSI AKRUAL

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v1i1.1877 ◽

2012 ◽

Vol 1 (1) ◽

Author(s):

Ulfi Kartika Oktaviana

Keyword(s):

Financial Institution ◽

Accounting Information ◽

Primary Objective ◽

Financial Statement ◽

Earning Management ◽

Accrual Accounting ◽

Key Word ◽

Accrual Basis ◽

Definition Of ◽

Cash Basis

Some authors agreed that accrual basis concept is in line with the objectives of Islamic accounting. The ones who’s agreed applying acrrual basis of accounting believes that the primary objective of Islamic Accounting information is to facilitate the users in computing his or her zakah obligation. The ones who’s not agreed applying accrual basis believes that recognizing noncash and circumstances as they occur is contain gharar. They also believes in computing zakah obligation cannot apply accrual accounting because zakah must compute base on wealth which has been receive its benefit. Definition of accrual accounting also allow earning management to occur. Debate of the cash basis and the accrual basis has been long discussion, for financial statement of Islamic bank and financial institution need modified accrual and cash basis in order to fulfills Islamic Shari’a.<br /> Key word: Gharar, Akuntansi Akrual, Akuntansi Kas, Laporan Keuangan Entitas Syariah.<br /><br />

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Member influence in cooperatives: Contributions of Scandinavian studies to the research conducted in the United States

Agricultural and Food Science ◽

10.23986/afsci.72162 ◽

1984 ◽

Vol 56 (2) ◽

pp. 101-129

Author(s):

Petri Ollila

Keyword(s):

United States ◽

Decision Making ◽

Interest Groups ◽

The United States ◽

External Factors ◽

West Germany ◽

Individual Factors ◽

Internal Factors ◽

Major Interest ◽

Interest Organizations

This literature review summarizes research on member influence in cooperatives conducted in Scandinavia and some of the research conducted in West Germany. The review divides the contents of member influence into three components; individual factors, the cooperative organization’s internal factors and the organization’s external factors. As individual factors, participation, representation and representativeness are considered. Conflicts in cooperative organizations, the effect of the growth of the organization and the rules of decision making are discussed as organizations internal factors. The major interest groups in addition to members (the market, personnel and the society) are presented as external factors. The external factors are increasingly challenging the nature of cooperatives as member interest organizations.

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Wanprestasi dalam Perjanjian Kredit pada Lembaga Perkreditan Desa (LPD) di Desa Bebetin Kecamatan Sawan Kabupaten Buleleng

Jurnal Konstruksi Hukum ◽

10.22225/jkh.2.2.3210.223-227 ◽

2021 ◽

Vol 2 (2) ◽

pp. 223-227

Author(s):

Kadek Dwinta Pradnyasari ◽

Johannes Ibrahim Kosasih ◽

Desak Gde Dwi Arini

Keyword(s):

Decision Making ◽

Data Collection ◽

Field Research ◽

External Factors ◽

Economic Factors ◽

Legal Research ◽

Internal Factors ◽

Type Data ◽

Research Type

Agreement is the most important source that gives birth to the engagement. One form of engagement in the sources of the agreement is the extension of credit from the bank. This research uses empirical legal research type, data collection techniques in this study using field research. The procedure for granting credit consists of several stages, namely the credit application stage, the location survey stage for prospective debtors, the analysis stage, the decision-making stage, and the credit disbursement stage. The results of the analysis found that the factors that cause default are internal factors and external factors. Internal factors are caused by debtors who are not credible and also unstable economic factors in the midst of the Covid-19 pandemic which caused debtors to be unable to pay arrears in the LPD. External factors from the LPD take a persuasive approach to further handling problematic debtors. The purpose of this study is the procedure for granting credit and binding credit agreements carried out in the LPD Desa Pakraman Bebetin, Sawan District, Buleleng Regency, how are the factors that cause default in LPD Desa Pakraman Bebetin, District of Sawan, District of Buleleng.

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Introducing Emotioncy as an Invisible Force Controlling Causal Decisions: A Case of Attribution Theory

Polish Psychological Bulletin ◽

10.1515/ppb-2017-0016 ◽

2017 ◽

Vol 48 (1) ◽

pp. 129-140 ◽

Cited By ~ 4

Author(s):

Reza Pishghadam ◽

Hannaneh Abbasnejad

Keyword(s):

Decision Making ◽

Attribution Theory ◽

Structural Equation ◽

Judgment And Decision Making ◽

External Factors ◽

Equation Modeling ◽

Internal Factors ◽

Factors Influencing ◽

Confirmatory Factor ◽

Causal Judgments

Abstract Given the prominence of studies aimed at determining the factors influencing causal judgments, this study attempts to introduce the newly-developed concept of emotioncy as one of the guiding factors pushing attribution judgments toward a certain spectrum. To this end, two scales of attribution and emotioncy were designed using ten hypothetical situations. A total number of 309 participants filled out the scales. The construct validity of the scales was substantiated through confirmatory factor analysis (CFA). Afterwards, structural equation modeling (SEM) was utilized to examine the possible relationships among the sub-constructs of attribution and emotioncy scales. The results indicated that as the participants’ emotioncy level increases, it becomes more likely for them to attribute probable causes to external factors. Moreover, it was revealed that while the involved individuals attribute causes to external factors, the exvolved ones attribute them to internal factors. In the end, implications of the findings were discussed in the realm of judgment and decision making.

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Analisis Faktor-Faktor Terhadap Keputusan Pengambilan Kredit Usaha Rakyat Pada Debitur Bank Rakyat Indonesia di Kota Surabaya

SKETSA BISNIS ◽

10.35891/jsb.v7i1.2086 ◽

2020 ◽

Vol 7 (1) ◽

pp. 11-26

Author(s):

Andry Herawati ◽

Liling Listyawati ◽

Sarwani

Keyword(s):

Decision Making ◽

Random Sampling ◽

Analytical Data ◽

Sampling Technique ◽

External Factors ◽

Risk Capital ◽

Individual Factor ◽

Internal Factors ◽

Systematic Random Sampling ◽

Search For Information

Abstract The research aims to analyze the decision-making process of business loans granted by debtors and to identify the factors that influence their decisions. The method used is a survey using a questionnaire instrument as data collection. The sampling technique is carried out by a systematic random sampling method, obtained from 100 debtors of PT BRI (Persero) Tbk. Brantas Unit Kertajaya Branch, and Surabaya Diponegoro Branch Office. Methods of analysis of descriptive-analytical data and two main boxes. The results showed: 1) the process of a decision of the KUR by the debtor in five stages, namely the identification of the needs (the KUR is used as risk capital, the search for information (the KUR information obtained from (bank interest), alternative valuation (low interest is used as a valuation consideration), credit decision making (choose interest rate) and credit withdrawal (satisfied and recommended to others); 2) internal factors have a stronger influence than external factors, this individual factor illustrates that the debtor takes KUR BRI due to a feeling of need from within the debtor Keywords: Internal Factors, External Factors, KUR Decision Abstrak Penelitian ditujukan untuk menganalisis proses keputusan pengambilan kredit usaha rakyat oleh debitur, dan mengidentifikasi faktor-faktoryang mempengaruhi keputusannya. Metode yang digunakan adalah survei dengan menggunakan instrumen kuesioner sebagai pengumpulan data. Teknik pengambilan sampel dilakukan dengan metode systematic random sampling, didapatkan 100 debitur dari PT BRI (Persero) Tbk. Unit Brantas Cabang Kertajaya, dan Kantor Cabang Diponegoro Surabaya. Metode analisis data analisis deskritptif, dan top two boxes.Hasil penelitian menunjukkan :1) proses pengambilan keputusan KUR oleh debitur melalui lima tahap yaitu Indentifiasi kebutuhan (KUR digunakan sebagai modal usaha, pencarian informasi (informasi KUR didapat dari Bank), evaluasi alternatif (bunga yang rendah dijadikan pertimbangan evaluasi), keputusan pengambilan kredit (memilih tingkat bunga), dan pasca pengambilan kredit (puas dan merekomendasikan ke yang Lain) ; 2) faktor internal memiliki pengaruh lebih kuat daripada faktoreksternal, hal ini Faktor individul menggambarkan bahwa debitur mengambil KUR BRI karena rasa kebutuhan dari dalam diri debitur tersebut.Kata Kunci: Faktor Internal, Faktor Eksternal, Keputusan KUR

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Database Agile Management Dependent on MIS Infrastructure

10.28945/2427 ◽

2001 ◽

Author(s):

Masaru Furukawa

Keyword(s):

Decision Making ◽

Environmental Changes ◽

Quantitative Relationship ◽

External Factors ◽

Evaluation Procedure ◽

Internal Factors ◽

Business World ◽

Core Property ◽

Internal And External Factors ◽

The Relationship

Today agility of management cannot be realized unless given all of the following three kinds of quickness: a) quick recognition of environmental changes, b) quick decision-making on countermeasures against these changes, and c) quick implementation of the countermeasures chosen. In the business world nowadays the quickness of a) concerns information that an MIS deals with, the quickness of b) concerns use of an MIS for decision-making, and the quickness of c) concerns change of an MIS itself. With a focus on c) and assuming that flexibility is a core property that an MIS should acquire to realize agile management, our study aims to clarify how MIS flexibility should be enhanced. With this aim in mind, we will survey the sources and types of change demands on an MIS and consider in a structured way the characteristics that an MIS should have, such that they will conduce to its flexibility in dealing with these change demands. Having laid the groundwork mentioned so far, we will discuss practical methods to enhance MIS flexibility, and end by presenting our evaluation procedure for MIS flexibility. In this paper, we have focused on and presented the following: the causes of change demands on an MIS, the internal and ex external factors that an MIS should maintain to cope with change demands, and the procedure for evaluation of MIS flexibility via analysis of the relationship between the internal and external factors. Specifically, we have elucidated the following: • MIS flexibility is an index of the ability of an MIS to absorb future change demands on it. • MIS flexibility can be evaluated quantitatively in terms of the substitute index of POC (penalty of change). • MIS flexibility consists of internal and external factors. Evaluation of external factors focuses on the volume of change demands an MIS can absorb, and evaluation of internal factors focuses on the variety of strategies to evade change risks. We have treated POC as a common index to evaluate the two categories of MIS flexibility factors. • External factors of MIS flexibility are constrained by internal factors. • Renovation of MIS infrastructure means application of information technology for evasion of change risks accompanying MIS implementation. • Proper renovation of MIS infrastructure will enhance the internal characteristics of MIS flexibility. The challenges confronting us ahead are the detailed and practical studies on the following: • quantitative relationship between each internal and external factor, • behavior of cost and utility of MIS use and MIS infrastructure on the time axis.

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Faktor Eksternal Dan Internal Terhadap Keputusan Kredit Oleh Nasabah Pada PT. Pegadaian Manokwari

JFRES Journal of Fiscal Regional And Economy Studies ◽

10.36883/jfres.v2i1.20 ◽

2019 ◽

Vol 2 (1) ◽

pp. 69-77

Author(s):

Yuyun P. Rahayu

Keyword(s):

Decision Making ◽

Logistic Regression ◽

Quantitative Data ◽

Sampling Method ◽

External Factors ◽

Internal Factors ◽

Credit Period ◽

Independent Variables ◽

The Relationship ◽

Significant Factors

Purpose of this study is to analyze the relationship between external and internal factors on credit decision making by the customers. This is an associative study using quantitative data. Population in this study is the customer of PT. Pegadaian Manokwari. Incidental techniques is used as sampling method with 100 customers as respondents. Data analysis in this study used ordinal logistic regression. The results indicate that the independent variables have partial influence on credit decisions at PT. Pegadaian Manokwari Regency. Variables that have a significant effect are the appropriateness of collateral value, ease of procedure and types of work for both civil servants and private employees as well as the average credit return for two months. Furthermore, the results also indicate that the more considerations will lead to the opportunity for the decision to take credit at PT. Pegadaian are getting higher and vice versa. Thus, collateral and procedures as an external factors and customer’s job and credit period as internal factors are significant factors at the 95% level of confidence affecting the customer’s credit decisions at PT. Pegadaian Manokwari.

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HUBUNGAN ANTARA BRAND IMAGE DENGAN PENGAMBILAN KEPUTUSAN MEMILIH PRODI PSIKOLOGI UST YOGYAKARTA

JURNAL SPIRITS ◽

10.30738/spirits.v5i1.1050 ◽

2017 ◽

Vol 5 (1) ◽

pp. 1

Author(s):

Rika Pebriani ◽

Flora Grace Putrianti

Keyword(s):

Decision Making ◽

Positive Relationship ◽

Brand Image ◽

Sampling Technique ◽

External Factors ◽

Test Results ◽

Internal Factors ◽

Significant Positive Relationship ◽

Purposive Sampling ◽

The Relationship

ABSTRACT The purpose of this study was to determine the relationship between brand image and making the decision of choosing Departement. Subjects in this study were students Departement UST Psychology Yogyakarta. The sampling technique was purposive sampling. The method of analysis used in this study is from Karl Pearson Product Moment.The results of the analysis of decision-making variable data with variable pick Faculty brand image in showing the value of r = 0,619 with significant level p = 0,000 ( p < 0,05). Based on the results of correlation can be stated that there is a significant positive relationship between brand image by selecting the decision-making department of psychology UST Yogyakarta. Correlation test test results showed that the variables of brand image to decision choosing faculty has determinant coefficient of 0,383. Means variable brand image in contributing effectively to decision making choosing Departement by 38,3 %, while the remaining 61,7 % is influenced by other factors such as external factors which consist of prince and promotion or marketing and internal factors consist of motivation to decision making and attitudes towards decision making. Keywords : Brand Image, Decision To Choose Departement.

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Perception of the Malaysian Federal Government accountants of the usefulness of financial information under an accrual accounting system: a preliminary assessment

Meditari Accountancy Research ◽

10.1108/medar-04-2020-0845 ◽

2022 ◽

Vol ahead-of-print (ahead-of-print) ◽

Author(s):

Suhaiza Ismail

Keyword(s):

Decision Making ◽

Public Sector ◽

Federal Government ◽

Work Experience ◽

Accounting Information ◽

Perceived Usefulness ◽

Financial Information ◽

Accounting System ◽

Accrual Accounting ◽

Content Type

Purpose The objective of this study is to examine the perceived usefulness of accrual accounting-based financial information for accountability and for supporting decision-making in public sector organisations. Design/methodology/approach A questionnaire survey adapted from Kober et al. (2010) was used to survey Malaysian Federal Government accountants to ascertain their views on the usefulness of accrual accounting information across 12 situations regarding accountability and decision-making. Mean scores and mean score ranking were computed on a total of 165 usable responses received. The independent t-test was conducted to investigate the differences in the perception between “accountants with” and the “accountants without” prior work experience in the private sector. Findings The study provides evidence that Malaysian Federal Government accountants consider accrual accounting information as very useful for decision-making. The three most important decision-usefulness indicators in the survey are “To assist in managing the department’s assets and liabilities”, “To assess cash flow needs of a department” and “For departmental resource allocation decisions”. The least useful accrual accounting information as perceived by the Malaysian public sector accountants is “To assist in discharging the department’s accountability obligations”. Originality/value The study provides valuable insights into the extent to which accrual accounting information is considered useful for accountability and decision-making, lending support to the Malaysian Government’s reform agenda of moving towards using accrual accounting in public sector organisations at the federal level.

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Faktor yang mempengaruhi pengambilan keputusan

10.31227/osf.io/h6k8x ◽

2019 ◽

Author(s):

helmi rahmawati ◽

Hade Afriansyah ◽

Rusdinal

Keyword(s):

Decision Making ◽

Human Resources ◽

External Factors ◽

Internal Factors ◽

The Future

This writing is done to find out what factors influence in making a decision,as for the factors that are internal factors and external factors. Internal factors that influence decision making such as person character or personality and external factors such organization environment and also the lack of human resources that can help find a way out of the problem. Beside that one leadership stly can also influence the process of making a decision the result will have a good impact on what will be achieved in the future, so it can be said tha the leadership stly of a leader can also influence the taking decision.

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