Menyambut SNA Ke 11 di Pontianak

HARMONISASI STANDAR AKUNTANSI
(SEBUAH ANALISIS PERSEPSI SIVITAS AKADEMIKA AKUNTANSI

Peronika Sembiring & Rizal
Abstrac


This Research aim to know the perception of academic personnel cum accountancy on the application of harmony of international accountancy standard

In this research the object cosmists of lecturer in accountancy, student and employers. of some famous universities in Medan. object verification is data analysis. Correlation Product Moment is used in validity examination, While Cronbac'h Alpha, is used to examine the reliability.

The result of hypothesis show that lecturer and student in accountancy have positive perception on the application of the harmony of international accountancy standard. 14 out of 30 respondents (i.e lecturers) or 47% claimed that they have learned international accountancy. 69 respondents are students who have learned international accountancy. This research slows that the understanding international accounting on two groups of respondents attained a fair perception.


Keyword : Harmony, Standardizes, International Accountancy standard, Globalization.


*ANALISIS TEKANAN LOBBY GROUPS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN
(Studi Empiris Pada Lembaga Sosial dan Lingkungan di Sumatera Utara)

Fatresia & Rizal
Since there are many external cases happened recently in Indonesia, casing the society pressure in order companies don’t be come selfish entity, and finally can motivate the companies do the activity of their responsibility, as known as corporate social responsibility ( CSR) Rizal ( 2006), the condition like this is not just happening but become of motivation from all parties especially social and environmental organization (lobby Groups) which continually doing the lobby and campaign so that company has more care for social and environmental responsibility as the form of responsibility to stakeholder.

This exploratory research is meant to analyze the pressure of lobby group to the act of expressing social responsibility of company in Indonesia by taking a place of the research in North Sumatera Province. The populations for this research are from social all social and environmental organization based on the directory of social and environmental organization (Kesbang linmas 2007). Which are selected by a survey method.

The result of analysis show counted 68,9 % lobby groups motivate. the company to expose the activities of social and environmental, 53.1 % social and environmental organization conduct direct actions to company which do not express any social activity, such as to lobby, to expose, and to do campaign, in order the company do the expose. All the lobby groups organization agree to the law and minimum expose the company’s social responsibility.


Keyword: Pressure, social and environmental organization, responsibility and expose

*Fund by Dikti 2007