Peningkatan Komunikasi Informasi Akuntansi Menggunakan Gambar Kartun

Febrianto, Rahmat; Rafdinal, Rafdinal

doi:10.21002/jaki.2006.06

Cited by 2 publications

(6 citation statements)

References 8 publications

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“…It is different finding with (7) that stated the most effective decision on liquidity, leverage, and profitability is ratios (7). There is no inconsistencies among respondents as on (6). For the next research, the emoticon face should be explore more because they are so many emoticon faces avaiable.…”

Section: Results and Findingsmentioning

confidence: 99%

“…In the other group, they found out that there is inconsistencies among respondents on error type 2. This error is more concerned because it is failure to stated unhealty company as healthy company while using Chernoff's schematic faces (6). The different result is found out that financial ratios are the best to put misclassification error type I and II compare to Doraemon schematic faces (7).…”

Section: Previous Researchmentioning

confidence: 99%

“…To measure the efficiently and effectiveness of predicting, employment of schematic faces compare to ratios and financial reports are used. The scholars found out that schematic faces are processed more quickly (efficient) than traditional methods (1,(6)(7)(8). Scholars foundings on effectiveness are divided into two results.…”

Section: Previous Researchmentioning

confidence: 99%

“…Evidence is provided that schematic faces are processed more quickly than either of the more traditional methods, with no loss of accuracy. Febrianto & Rafdinal (2006) (6) The respondents (bachelor students, graduate students, academicians, and practices) are most efficient and effective when they classify accounting information using Chernoff's schematic faces than any forms of conventional accounting information. They are inconsistencies among respondents for error type 2 (unhealthy company stated as healthy company).…”

Section: Previous Researchmentioning

confidence: 99%

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The Effectiveness between Emoticons and Traditional Figures on Presenting Accounting Information

Kusumasari¹,

Anggoro²,

Miswanto³

2018

IJET

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Accounting is business language. A language has two components that are symbol and grammatical rule. Accounting information usually presented as the set of procedures for creating financial reports. Based on framework for the preparation and presentation of financial statements, information provided in financial statements are useful to users if it has qualitative characteristics. One of the characteristics is understandability. For this purpose, users are assumed to have a reasonable knowledge of business and economic activities and accounting and a willingness to study the information with reasonable diligence. Accounting information usually presents as numbers and conventional graph. Previous studies suggest that schematic faces is used as alternative communication for accounting information. Existing application of schematic faces is found by Chernoff. In the modern age, people is get used to know emoticon as symbol for communicate easily, so this paper employs emoticon not the Chernoff faces. This research is aimed to know the impacts on the effectiveness between emoticon and traditional figure on presenting accounting information. The analysis of company net income, current ratio, liquidity ratio, return on asset and earning per share are presented in traditional figures and emoticons. Respondent has to find out which company is better performance compare to the other. Method of analysis are descriptive statistic and differential t-test. Respondents are accounting and management students which are taken by purposive random sampling. The result show that respondents have better average score on choosing the better company using emoticon (88.18) compares to traditional figure (82.72). The effectiveness of financial information is also significantly evidenced in emoticons compare to traditional figure.

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Section: Results and Findingsmentioning

confidence: 99%

Section: Previous Researchmentioning

confidence: 99%

Section: Previous Researchmentioning

confidence: 99%

Section: Previous Researchmentioning

confidence: 99%

See 2 more Smart Citations

The Effectiveness between Emoticons and Traditional Figures on Presenting Accounting Information

Kusumasari¹,

Anggoro²,

Miswanto³

2018

IJET

View full text Add to dashboard Cite

show abstract

“…The results of this study indicate that respondents can easily detect changes in the faces presented, even more quickly and accurately than using accounting numbers or ratios derived from these financial statements. (Febrianto & Rafdinal, 2006)using a graph to describe the company's financial status and dividing it into 4 treatment groups, based on four task complexity (accumulation, recognition, estimation, projection) and four forms of presentation (table, bar graph, line graph and circle graph). The results of these studies indicate a difference in the mean between the groups he observed or at least one different group.…”

Section: M2011-043mentioning

confidence: 99%

An Efficient Us Analysis Emoji and Effective Alternative of Accounting Information

Jayanti¹,

Anggionaldi²

2020

theijbm

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Accounting information has a very important role for investors, especially in the context of making an investment decision, however inequality of information (asymmetry of information) in a large company will always occur, the company or other owners or users of financial statements will prioritize their own interests. Companies will be afraid to disclose information that is not expected by users of financial statements, so they tend to manipulate financial statements. Currently, accountants compile financial statements in the form of numeric tables, this is in accordance with the Accounting Standard Guidelines as a reference. Meanwhile, the thing that has not been paid attention so far is how other parties who are not accountants but have an interest in financial reports, as untrained, educated, and having no experience in accounting certainly cannot better interpret the company's financial condition. Meanwhile, one of the general functions of accounting is to provide useful information for its use in order to make a decision, so that financial statement communication can be carried out effectively and efficiently. A phenomenon that has occurred in 2019 in Indonesia is that there is a doctor named Gamal Albinsaid, who lacks knowledge and experience in the field of accounting, mentioning that BUMN debt has swelled in the Jokowi Era which was uploaded on Twitter social media and denied by financial planners. 'Apparently, many netizens are trying to straighten out tweetsDr.Gamal Albinsaid. Among them are the Twitter account owner @MohammadMakruf. He explained about the meaning of BUMN debt. According to him, the money that the customer keeps isdebtfor the bank. So, he said, ifdebtBUMNrepaid, that means the bank is closed. According to him, it is the basic science of accounting lessons '(Febrianti, 2019). The above phenomenon shows that users of financial reports who are not educated in the field of accounting are less precise in interpreting the financial condition of a company so that the information provided can disturb the general public who do not understand accounting information. Therefore, the researcher intends to find a way of presentation that can simultaneously display several dimensions in an overall acceptable format. The format that can be fulfilled is the pictorial or image method.(Moriarity, 1979) states that respondents can easily detect changes in the faces presented, even more quickly and accurately than using accounting numbers or ratios derived from the financial statements. (Kartadjumena et al., 2012) Accounting information presented using Chernoff's schematic face will be more efficient and effective for users of accounting information.

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Peningkatan Komunikasi Informasi Akuntansi Menggunakan Gambar Kartun

Cited by 2 publications

References 8 publications

The Effectiveness between Emoticons and Traditional Figures on Presenting Accounting Information

The Effectiveness between Emoticons and Traditional Figures on Presenting Accounting Information

An Efficient Us Analysis Emoji and Effective Alternative of Accounting Information

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