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Detail Karya Ilmiah Dosen

Retno Martanti Endah Lestari, Ida Farida

Judul : THE EFFECT OF ACCOUNTING PLANT ASSETS AND LEADING COMMITMENT TO GOOD CORPORATE GOVERNANCE AND EFFECT PERFORMANCE FINANCE IN PERUM PERHUTANI HOLDING : DRAFT A PROPOSAL

Abstrak :
Abstract

This paper discuss about PSAK 69 agriculture with specific focus on accounting of plant assets can effect performance finance in Perhutani holding, Indonesia. Biological asset are plants and animals undergoing biological transformations. Biological transformation consists of the process of growing, developing, producing and ready quotes that lead to changes both qualitatively and quantitatively. This raises the needs of various parties regarding the ability of the aplication of PSAK 69 in biological asset, especially on the use of present value of the model of cash inflows in the future to determine the fair value of biological asset certain categories. The results of the proposed study would hopefully assist in the development of an alternative fair value model in valuing plant assets supported by leading commitment and subsequently lead to good corporate governance specifically on the performance finance.

Keywords

Accounting of Plant Assets; Performance Finance

Tahun : 2018 Media Publikasi : Jurnal Nasional Blm Akreditasi

Kategori : Jurnal No/Vol/Tahun : 2 / 1 / 2018

ISSN/ISBN : 2615-7896

PTN/S : Universitas Pakuan Program Studi : AKUNTANSI

Bibliography :
REFERENCES
Adha, Wendi, Rahmawati, Vince, and Al Azhar. (2014). Pengaruh Akuntabilitas,
Ketidakpastian Lingkungan, dan Komitmen Pimpinan Terhadap Penerapa
Transparansi Pelaporan Keuangan (Studi Empiris Pada SKPD Kota Dumai).
JOM Fekon Vol. 1 No. 2 Oktober 2014.
Ahmad Bawa Abdul-Qadir dan Mansur Lubabah Kwanbo, (2012). Corporate
Governance And Financial Performance Of Banks In The Post-
Consolidation Era In Nigeria. International Journal Of Social Sciences And
Humanity Studies Vol 4, No 2, 2012 Issn: 1309-8063 (Online).
Alberto, M., (2015). Professionalism in banking: The best root to recovery.
Aestimatio. The International Journal of Finance, 10, 2-13.
doi:10.5605/IEB.10.6 Anual Report Perhutani : 2016
Athanasios, V., Stergios, A., Laskaridou, E.C. (2010), The importance of
information through accounting practice in agricultural sector –European
data network. Journal of Social Sciences, 6: 221-228
Colwell, Scott R. , and Joshi, Ashwin W., .(2011). Corporate Ecological
Responsiveness: Antecedent Effects of Institutional Pressure and Top
Management Commitment and Their Impact on Organizational
Performance. Journal of Business Strategy and the Environment Bus. Strat.
Env.
Dani Riandi dan Hasan Sakti Siregar, (2011). Pengaruh Penerapan Good
Corporate Governance Terhadap Return On Asset, Net Profit Margin, Dan
Earning Per Share Pada Perusahaan Yang Terdaftar Di Corporate
Governance Perception Index. Jurnal Ekonom, Vol 14, No 3, Juli 2011.Diah Nurriza, Indah Permata, Fariyana Kusumawati, Rindah F. Suryawati, (2012).
Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja
Keuangan Perusahaan. Jurnal InFestasi, Fakultas Ekonomi, Universitas
Trunojoyo Madura, Vol. 8 No.2 Desember 2012, Hal. 171 - 178
Elad, C., & Herbohn, K. (201)1. Implementing Fair Value Accounting in the
Agricultural Sector, The Institute of Chartered Accountants of Scotland,
Edinburgh.
Emel Burak, Oya Erdil and Erkut AltindaÄŸ, (2017). Effect Of Corporate
Governance Principles On Business Performance. Australian Journal of
Business and Management Research New South Wales Research Centre
Australia (NSWRCA), Vol.05 No.07, ISSN: 1839 –0846.
Fatma Ayanoglu Sisman¹, Ugur Yozgat², Erkan Abunaz3, Tamer Ozarslan,
(2015). Importance Of Transparency On Sustainable Success Orientation.
Research Journal of Business and Management–(RJBM), ISSN: 2148-6689,
Volume :2 Issue: 3, DOI: 10.17261/Pressacademia.2015312986.
Fung, Benjamin, (2014). The Demand and Need for Transparency and Disclosure
in Corporate Governance. Universal Journal of Management 2(2): 72-80,
2014 http://www.hrpub.org DOI: 10.13189/ujm.2014.020203.
Herbohn, K, J. Herbohn. (2006). International Accounting Standard (IAS) 41:
What are The Implications for Reporting Forest Assets?. www.ssrn.com.
Ikatan Akuntan Indonesia, (2017). Standar Akuntansi Keuangan, PSAK 69
Agrikultur.
Isaac, L, (2014). Corporate governance and organizational performance in the
Nigerian banking industry. European Journal of Business and Management,
6, 110-118.Retrieved from http://www.iiste.org/Journals/
Kamaruzzaman Muhammad, (2014) A Fair Value Model for Bearer Biological
Assets in Promoting Corporate Governance: A Proposal, Macrothink
Institute. Journal of Agricultural Studies, ISSN 2166-0379 2014, Vol. 2, No.
1.
Kerangka Dasar Penyusunan dan Penyajian Laporan Keuangan (KDPPLK)
Martani, Dwi, dkk, Implications of Implementation of IAS 41 about Agriculture on
Forestry Accounting in Indonesia.
Martani, Dwi. Slide Agriculture (IAS 41). Maret 4, (2012).
http://www.iaiglobal.or.id/prinsip_akuntansi/seminar_ias41/2-Agriculture
IAS 41- Dwi Martani.pdf , 2012
Martani, Dwi, et.al. (2010). Dampak Pencabutan PSAK 32 Akuntansi Kehutanan
di Indonesia, EBAR.Vol III No. 1, April.
Martani, Dwi, (2010). Penerapan Standar Akuntansi Agrikultur (IAS 41), EBAR,
Vol III no. 2 Oktober.
Martani, Dwi. (2014). IAI, Kajian Akuntansi Atas Biaya Tanaman Di Kawasan
Untuk Produksi.
Maruli, S dan A.F. Mita. (2010). “Analisis Pendekatan Nilai Wajar dan Nilai
Historis dalam Penilaian Aset Biologis pada Perusahaan Agrikultur:
Tinjauan Kritis Rencana Adopsi IAS 41.”Simposium Nasional Akuntansi
XIII Purwokerto. www.sna13purwokerto.com.Nektarios Tzempelikos (2015), Top management commitment and involvement
and their link to key account management effectiveness, Journal of Business
& Industrial Marketing, 30/1 (2015) 32–44 Emerald Group Publishing
Limited [ISSN 0885-8624] [DOI 10.1108/JBIM-12-2012-0238.
Peraturan Menteri Kehutanan Nomor : P.32/Menhut-II/2014 tentang Pedoman
Pelaporan Keuangan Pemanfaatan Hutan Produksi (DOLAPKEU-PHP).
Powell WW, Colyvas JA. (2008). Microfoundations of institutional theory. In The
Sage Handbook of Organizational Institutionalism, Greenwood R, Oliver C,
Sahlin K, Suddaby R (eds). Sage: Thousand Oaks, CA, 276–298.
Rohani, Jafri Mohd., Yusof, Sha’ri Mohd., Mohamad, Ismail.(2010). The
development of a survey instrument for measuring a relationship between
statistical process control success factors and performance. Jurnal
Mekanikal June 2010, No. 30, pp.1 –16.
Saur Maruli dan Aria Farahmita, June (2011). The Analysis Of Application Of
Fair Value And Historical Cost Approaches In The Valuation Of Biological
Assets In The Agricultural Companies. Asia Pacific Journal of Accounting
and Finance Volume 1 (2).
Supatmi, (2007). Corporate Governance Dan Kinerja Keuangan. Jurnal Bisnis
dan Ekonomi, Vol. 14.
Stephen Oswald Maluka, (2011). Strengthening fairness, transparency and
accountability in health care priority setting at district level in Tanzania,
Global Health Action. #2011 Stephen O. Maluka This is an Open Access
article distributed under the terms of the Creative Commons
AttributionNoncommercial 3.0 Unported License
https://creativecommons.org/licenses/by-nc/3.0/), permitting all noncommercial
use, distribution, and reproduction in any medium, provided the
original work is properly cited. Citation: Global Health Action 2011, 4:
7829 - DOI: 10.3402/gha.v4i0.7829.
Ishola, Toyin Lasisi, (2017). The Relationship between Corporate Governance
and Organizational Performance in Nigerian Companies, dissertation,
Walden Dissertations and Doctoral Studies Collection.
Tzempelikos,Nektarios. (2015). Top management commitment and involvement
and their link to key account management effectiveness. Journal of Business
& Industrial Marketing, Vol. 30 Iss 1 pp. 32 –44.
Zahroh Naimah dan Hamidah, (2017). The Role of Corporate Governance in Firm
Performance, SHS Web of Conferences 34 13003 Four A, DOI:
0.1051/shsconf/20173413003.
Zakuan N., Muniandy S., Saman N. Z. & MdArif M. S. (2012). Critical Success
Factors of Total Quality Management Implementation In Higher Education
Institution: A Review. International Journal of Academic Research in
Business and Social Sciences 2(12), pp.692-699.

URL : http://www.openjournal.unpam.ac.id/index.php/JABI/article/view/1359

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Detail Karya Ilmiah Dosen

Retno Martanti Endah Lestari, Ida Farida

Judul	:	THE EFFECT OF ACCOUNTING PLANT ASSETS AND LEADING COMMITMENT TO GOOD CORPORATE GOVERNANCE AND EFFECT PERFORMANCE FINANCE IN PERUM PERHUTANI HOLDING : DRAFT A PROPOSAL
Abstrak	:	Abstract This paper discuss about PSAK 69 agriculture with specific focus on accounting of plant assets can effect performance finance in Perhutani holding, Indonesia. Biological asset are plants and animals undergoing biological transformations. Biological transformation consists of the process of growing, developing, producing and ready quotes that lead to changes both qualitatively and quantitatively. This raises the needs of various parties regarding the ability of the aplication of PSAK 69 in biological asset, especially on the use of present value of the model of cash inflows in the future to determine the fair value of biological asset certain categories. The results of the proposed study would hopefully assist in the development of an alternative fair value model in valuing plant assets supported by leading commitment and subsequently lead to good corporate governance specifically on the performance finance. Keywords Accounting of Plant Assets; Performance Finance
Tahun	:	2018	Media Publikasi	:	Jurnal Nasional Blm Akreditasi
Kategori	:	Jurnal	No/Vol/Tahun	:	2 / 1 / 2018
ISSN/ISBN	:	2615-7896
PTN/S	:	Universitas Pakuan	Program Studi	:	AKUNTANSI
Bibliography	:	REFERENCES Adha, Wendi, Rahmawati, Vince, and Al Azhar. (2014). Pengaruh Akuntabilitas, Ketidakpastian Lingkungan, dan Komitmen Pimpinan Terhadap Penerapa Transparansi Pelaporan Keuangan (Studi Empiris Pada SKPD Kota Dumai). JOM Fekon Vol. 1 No. 2 Oktober 2014. Ahmad Bawa Abdul-Qadir dan Mansur Lubabah Kwanbo, (2012). Corporate Governance And Financial Performance Of Banks In The Post- Consolidation Era In Nigeria. International Journal Of Social Sciences And Humanity Studies Vol 4, No 2, 2012 Issn: 1309-8063 (Online). Alberto, M., (2015). Professionalism in banking: The best root to recovery. Aestimatio. The International Journal of Finance, 10, 2-13. doi:10.5605/IEB.10.6 Anual Report Perhutani : 2016 Athanasios, V., Stergios, A., Laskaridou, E.C. (2010), The importance of information through accounting practice in agricultural sector –European data network. Journal of Social Sciences, 6: 221-228 Colwell, Scott R. , and Joshi, Ashwin W., .(2011). Corporate Ecological Responsiveness: Antecedent Effects of Institutional Pressure and Top Management Commitment and Their Impact on Organizational Performance. Journal of Business Strategy and the Environment Bus. Strat. Env. Dani Riandi dan Hasan Sakti Siregar, (2011). Pengaruh Penerapan Good Corporate Governance Terhadap Return On Asset, Net Profit Margin, Dan Earning Per Share Pada Perusahaan Yang Terdaftar Di Corporate Governance Perception Index. Jurnal Ekonom, Vol 14, No 3, Juli 2011.Diah Nurriza, Indah Permata, Fariyana Kusumawati, Rindah F. Suryawati, (2012). Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan. Jurnal InFestasi, Fakultas Ekonomi, Universitas Trunojoyo Madura, Vol. 8 No.2 Desember 2012, Hal. 171 - 178 Elad, C., & Herbohn, K. (201)1. Implementing Fair Value Accounting in the Agricultural Sector, The Institute of Chartered Accountants of Scotland, Edinburgh. Emel Burak, Oya Erdil and Erkut AltindaÄŸ, (2017). Effect Of Corporate Governance Principles On Business Performance. Australian Journal of Business and Management Research New South Wales Research Centre Australia (NSWRCA), Vol.05 No.07, ISSN: 1839 –0846. Fatma Ayanoglu Sisman¹, Ugur Yozgat², Erkan Abunaz3, Tamer Ozarslan, (2015). Importance Of Transparency On Sustainable Success Orientation. Research Journal of Business and Management–(RJBM), ISSN: 2148-6689, Volume :2 Issue: 3, DOI: 10.17261/Pressacademia.2015312986. Fung, Benjamin, (2014). The Demand and Need for Transparency and Disclosure in Corporate Governance. Universal Journal of Management 2(2): 72-80, 2014 http://www.hrpub.org DOI: 10.13189/ujm.2014.020203. Herbohn, K, J. Herbohn. (2006). International Accounting Standard (IAS) 41: What are The Implications for Reporting Forest Assets?. www.ssrn.com. Ikatan Akuntan Indonesia, (2017). Standar Akuntansi Keuangan, PSAK 69 Agrikultur. Isaac, L, (2014). Corporate governance and organizational performance in the Nigerian banking industry. European Journal of Business and Management, 6, 110-118.Retrieved from http://www.iiste.org/Journals/ Kamaruzzaman Muhammad, (2014) A Fair Value Model for Bearer Biological Assets in Promoting Corporate Governance: A Proposal, Macrothink Institute. Journal of Agricultural Studies, ISSN 2166-0379 2014, Vol. 2, No. 1. Kerangka Dasar Penyusunan dan Penyajian Laporan Keuangan (KDPPLK) Martani, Dwi, dkk, Implications of Implementation of IAS 41 about Agriculture on Forestry Accounting in Indonesia. Martani, Dwi. Slide Agriculture (IAS 41). Maret 4, (2012). http://www.iaiglobal.or.id/prinsip_akuntansi/seminar_ias41/2-Agriculture IAS 41- Dwi Martani.pdf , 2012 Martani, Dwi, et.al. (2010). Dampak Pencabutan PSAK 32 Akuntansi Kehutanan di Indonesia, EBAR.Vol III No. 1, April. Martani, Dwi, (2010). Penerapan Standar Akuntansi Agrikultur (IAS 41), EBAR, Vol III no. 2 Oktober. Martani, Dwi. (2014). IAI, Kajian Akuntansi Atas Biaya Tanaman Di Kawasan Untuk Produksi. Maruli, S dan A.F. Mita. (2010). “Analisis Pendekatan Nilai Wajar dan Nilai Historis dalam Penilaian Aset Biologis pada Perusahaan Agrikultur: Tinjauan Kritis Rencana Adopsi IAS 41.”Simposium Nasional Akuntansi XIII Purwokerto. www.sna13purwokerto.com.Nektarios Tzempelikos (2015), Top management commitment and involvement and their link to key account management effectiveness, Journal of Business & Industrial Marketing, 30/1 (2015) 32–44 Emerald Group Publishing Limited [ISSN 0885-8624] [DOI 10.1108/JBIM-12-2012-0238. Peraturan Menteri Kehutanan Nomor : P.32/Menhut-II/2014 tentang Pedoman Pelaporan Keuangan Pemanfaatan Hutan Produksi (DOLAPKEU-PHP). Powell WW, Colyvas JA. (2008). Microfoundations of institutional theory. In The Sage Handbook of Organizational Institutionalism, Greenwood R, Oliver C, Sahlin K, Suddaby R (eds). Sage: Thousand Oaks, CA, 276–298. Rohani, Jafri Mohd., Yusof, Sha’ri Mohd., Mohamad, Ismail.(2010). The development of a survey instrument for measuring a relationship between statistical process control success factors and performance. Jurnal Mekanikal June 2010, No. 30, pp.1 –16. Saur Maruli dan Aria Farahmita, June (2011). The Analysis Of Application Of Fair Value And Historical Cost Approaches In The Valuation Of Biological Assets In The Agricultural Companies. Asia Pacific Journal of Accounting and Finance Volume 1 (2). Supatmi, (2007). Corporate Governance Dan Kinerja Keuangan. Jurnal Bisnis dan Ekonomi, Vol. 14. Stephen Oswald Maluka, (2011). Strengthening fairness, transparency and accountability in health care priority setting at district level in Tanzania, Global Health Action. #2011 Stephen O. Maluka This is an Open Access article distributed under the terms of the Creative Commons AttributionNoncommercial 3.0 Unported License https://creativecommons.org/licenses/by-nc/3.0/), permitting all noncommercial use, distribution, and reproduction in any medium, provided the original work is properly cited. Citation: Global Health Action 2011, 4: 7829 - DOI: 10.3402/gha.v4i0.7829. Ishola, Toyin Lasisi, (2017). The Relationship between Corporate Governance and Organizational Performance in Nigerian Companies, dissertation, Walden Dissertations and Doctoral Studies Collection. Tzempelikos,Nektarios. (2015). Top management commitment and involvement and their link to key account management effectiveness. Journal of Business & Industrial Marketing, Vol. 30 Iss 1 pp. 32 –44. Zahroh Naimah dan Hamidah, (2017). The Role of Corporate Governance in Firm Performance, SHS Web of Conferences 34 13003 Four A, DOI: 0.1051/shsconf/20173413003. Zakuan N., Muniandy S., Saman N. Z. & MdArif M. S. (2012). Critical Success Factors of Total Quality Management Implementation In Higher Education Institution: A Review. International Journal of Academic Research in Business and Social Sciences 2(12), pp.692-699.
URL	:	http://www.openjournal.unpam.ac.id/index.php/JABI/article/view/1359