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Aspek Keperilakuan dalam Akuntansi Keuangan Image
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Aspek Keperilakuan dalam Akuntansi Keuangan

Financial accounting is conducted by accountant of each operating company. There are many alternative methods and approaches to choose in financial accounting. The final product of financial accounting is financial report. For a listed company in capital market, annual financial report must be audited by independent auditor, in order to give assurance that the company's financial position and performance is presented fairly. Audit procedures require a lot of auditor's judgment in all material respects. User of financial report will count on information in the financial report to support their economic decision making. Every decision and judgment made by accountant, auditor, and user of financial report is all about behavioral aspect in financial accounting. This article discusses about the development of behavioral accounting, the correlation between behavioral accounting and financial accounting, and the recent behavioral research in financial accounting.
Analisis Input\u002DOutput Atas Dampak Sektor Pariwisata terhadap Perekonomian Maluku Image
Journal article

Analisis Input-Output Atas Dampak Sektor Pariwisata terhadap Perekonomian Maluku

Sebagai provinsi bahari, Maluku memiliki potensi pariwisata yang beragam. Potensi ini dapat diberdayakan bagi pengembangan perekonomian Provinsi Maluku yang selama ini masih masuk dalam kategori daerah tertinggal. Menggunakan analisis input-output, studi ini bertujuan untuk meneliti seberapa besar pengaruh investasi pada industri pariwisata dan sektor pendukungnya terhadap perekonomian Provinsi Maluku. Analisis dilakukan untuk melihat efek pengganda, dampak terhadap output dan upah secara keseluruhan, dan sentralitas sektor pariwisata dalam perekonomian Provinsi Maluku. Hasil studi menunjukkan bahwa investasi pada sektor-sektor ini memiliki dampak yang dapat diperhitungkan bagi perekonomian Provinsi Maluku.
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Pengembangan Sektor Industri Manufaktur yang Berkelanjutan dan Berwawasan Lingkungan dengan Menggunakan Pendekatan Metode Input Output dan Industrial Pollutions Projection System (Ipps) Image
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Pengembangan Sektor Industri Manufaktur yang Berkelanjutan dan Berwawasan Lingkungan dengan Menggunakan Pendekatan Metode Input Output dan Industrial Pollutions Projection System (Ipps)

Indonesian economic growth is inseparable from the vast growth of manufacturing industry sector, which contribute dominantly to the GDP. The increasing pollution toad that is caused by the activities of manufacturing industry sector follows this growth. The main objective of this research is to calculate the pollution rate caused by the activities of manufacturing industry sector and also manufacturing industry sector behavior in 1990 and 1995. So in turn it can be determined, which manufacturing industry sub sector needs to be noticed more By finding out the sub sector that contributes more to the pollution rate, the pollution rate can be decreased. Analysis applied is the Industrial Pollution Projection System (IPPS), which is developed by World Bank. The IPPS is combined with Macro Economics analysis and Input-Output model by considering the backward linkage index and forward linkage index of manufacturing industry sector. Based on calculation result, it can be concluded that there is a change on the most pollution contribution of the manufacturing industry sub sector from 1990 until 1995. The most pollute sectors for 1995 which pollutants of air are coded ISIC 3692, 3411, 3710, 3530 and 3540. The sectors, which pollutants of water are, coded ISIC 3710, 3411, 3720, 3511 and 3522. The sectors, which pollutants of soil are, coded ISIC 3511, 3710, 3720 and 3513. The sector, which contribute most in 1995 based on pollutant sorts are coded SO2 (3692), NO2 (3692) and Co (3710). The most pollute to the water called BOD are coded ISIC 3411, while toxic is coded 3511. In Indonesia, the manufacturing industry sector which has the high backward linkage contribute least to the pollution caused by the manufacturing industry sectors compared to the manufacturing industry sectors which have the high forward linkage.
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