Browsing by Author "Oviantari, Intan"

Now showing 1 - 6 of 6
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    DIRECTORS AND COMMISSIONERS REMUNERATION AND FIRM PERFORMANCE: INDONESIAN EVIDENCE
    (2nd International Conference on Business and Economic Research (2nd ICBER 2011), 2011-03-14) Oviantari, Intan
    The financial crisis in Asia in mid-1997 have an impact on the economic performance of countries in East Asian, including Indonesia. The lack of sound corporate governance has been argued to be a major cause of the 1997 financial and economic crisis experienced by countries in the East Asian region (D’Cruz, 1999). The Indonesian government through the relevant authorities such as the Ministry of Finance, Capital Market Supervisory Agency and Financial Institution (Bapepam-LK), Indonesia Stock Exchange, Bank Indonesia (Central Bank of the Republic of Indonesia), oversee the implementation of corporate governance practices in companies. Corporate governance principles require the disclosure of remuneration for directors and commissioners (“directors commissioners”). The purpose of this study is to investigate the relationship between Indonesian directors’ remuneration and firm performance. From a sample of 100 listed companies throughout the period 2008-2009, it has been found that there has been positive relationship between current year directors and commissioners remuneration and lag effect analysis accounting performance indicator.
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    FACTOR ANALYSIS OF DETERMINANTS OF REMUNERATION OF DIRECTORS AND COMMISSIONERS OF THE INDONESIAN BANKING
    (2010-10-27) Oviantari, Intan
    This research explores the determinan analysis of remuneration for Directors and Commissioners in banking industry which is listed in Indonesia Stock Exchange for period 2004-2009. The determinan factors of the remuneration for Directors and Commissioners are bank performance, structure of ownership, and the proportion of relation between the Directors and Commissioners to that of the owner of the company. The bank performances are Return On Asset (ROA), Return On Equity (ROE), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Non Performing Loan (NPL), Capital Adequacy Ratio (CAR), and Earning Per Share (EPS). The result shows that the important determinant of Directors and Commissioners remuneration are Return On Asset (negative association), Return On Equity (positive association), Net Interest Margin (positive association), Loan to Deposit Ratio (positive association), Non Performing Loan (positive association), Earning Per Share (positive association), family’s structure of ownership (positive association), and foreign ownership (positive association).
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    PENGARUH KARAKTERSTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL (Survei Pada UMKM Mitra PT. PLN)
    (Jurnal Akuntansi Bisnis & Ekonomi (JABE), Fakultas Ekonomi, Universitas Widyatama,Vol. 1 No. 1, 2015-03) Wicaksono W, Wachyu; Oviantari, Intan
    This research aimed to analyze the effect of information characteristics of a management accounting system on a management performance. The research was conducted on a group of companies UMKM partner of PT. PLN. Based on the sample selection method of the purposive sampling, the final research sample obtained some 30 companies. The information characteristics of the management accounting system were measured by the characteristics of information broadscope, timeliness, aggregation, and integration, while t management performance used eight dimensions of the management performance.
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    PERCEIVED ENVIRONMENTAL UNCERTAINTY, STRUCTURAL ORGANIZATIONAL, AND THE PERCEIVED USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEM
    (Widyatama International Seminar, 2014-02-14) Oviantari, Intan
    This paper examines the effect of perceived environmental uncertainty, and organizational structure on Management Accounting System (MAS) design. MAS design was defined in therms of the perceived usefulness of several information characteristics which may be associated with an MAS. These characteristics were scope, timelines, level of aggregation, and information which assists integration (Chenhall & Morris, 1986).This study uses self-reported survey data from 30 West Java manufacturing business units. Results indicate perceived environmental uncertainty is related to Management Accounting System (MAS). The results also indicate that organizational structure is a significant positive relation of Management Accounting System (MAS) .
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    REMUNERATION, CORPORATE GOVERNANCE AND BANK PERFORMANCE: A STUDY OF INDONESIA
    (Journal of Management, The De La Salle Lipa College of Business, Economics, Accountancy and Management and the Office of Research and Publication, Philiphines, 2014-01) Oviantari, Intan
    The financial crisis in Asia in mid-1997 has an impact on the economic performance of the countries in Southeast Asia, including Indonesia. In general, almost all of the comphnies were affected by the crisis in the form of decline in net profit. World Bank data shows the following: (l) the cmerage ratio of net profit on equity fell from 55% to 33% in the first quarter of 1998, (2) decrease the number ofemployees by 32% contpared to before the crisis, (3) overage the average debt equity ratio of the company increased in mid-1998 compared with the year 1997 (World Bank, 1999). The banking sector is one industry lhat experienced the financial crisis in Asia. The wealorcsses of corporate goyernonce became one of the causes of the financial and economic'crisis. (National Committee on Corporate Governance, 2004).Bank petformance variables such qs Retur"n on Assets (ROA), Retttrn on Equity (ROE), I,{et Interest Margin (NIM, Loan to Deposit Ratio (LDR), Non Performing Loan (NPL), Earning per Share (EPS) as well qs the size of the Bank ( assets). From the seven bank performance data used in this study, the average performance wqs in accordance with the standards required. Only the value of the average loan to deposit ratio (LDR) showed that overall only about 68% of bank credit was absorbed in the community. This shows that the overall average bank lending capabilities to third parties is still below standard. This conclusion suggests that the Bank Indonesia as the regulator of the banking industry in ordet' to monitor the credit absorption into the higher society.
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    UNIVERSITY SOCIAL RESPOSIBILITY : TRAINING OF ACCOUNTING TO SUPPORT SMALL AND MEDIUM ENTERPRISE (SMEs)
    (11th Annual SEAAIR Conference, 2011-11-04) Oviantari, Intan
    One of the problems currently being faced by SMEs in Zndonesia is the difficulty in obtaining access to Jinancing sources from the banks because most of SMEs are not bankable. Just because their failure in meeting the technical requirements of the bank, SMEs borrowers candidate lost the opportunity to obtain credit facilities from banks, consequently they lose the opportunity to grow. One of the bank requirement concern with SMEs accountability that needs knowledge of accounting, feasibility studies, making the bookkeeping and understand the business management (accounting basis and cost of goods sold). Unfortunatelly they have no longer opportunity to be involved in formal degree education system. Support from universities for entrepreneurs of SMEs necessary in conducting to have knowledge of accounting is probably in form of training programs. This report is conceptual in nature that aims to demonstrate the importance of training and knowledge of accounting for SMEs so that SMEs can become a bankable debtors and obtain capital to run its business. Growing SMEs are expected to reduce unemployment and poverty in Indonesia.