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EFFECT OF ACCOUNTING PROGRAM DEVELOPMENT BANK STATEMENT OF FINANCIAL ACCOUNTING STANDARDS BASED ON THE FINANCIAL DISTRICT IN BMT TEGAL Mulyani, Sumarno; ., Mulyanto
PERMANA Vol 4, No 1 (2012): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (15.315 KB)

Abstract

The purpose of this study to analyze the effect of bank accounting program for the preparation of financial statements in financial accounting standards in BMT Tegal regency. The hypothesis in this study is thought to affect the use of banking accounting program for the preparation of financial statements in financial accounting standards in BMT Tegal regency. Its population is on the BMT Tegal regency Employee Data collection methods used questionnaires.. Data analysis methods used in this research that analyzes the correlation coefficient rank spearman, coefficient of determination analysis and hypothesis testing of correlation coefficient rank spearman. From the calculation results obtained values ​​of r s = 0.54 which means there is a strong and positive relationship between banking accounting program with the preparation of financial statements in BMT in Tegal regency.. Analysis of Determination with the calculated r 2 = 54.5%, it was known whether or not the preparation of financial statements is affected by BMT Tegal regency, while the remaining 45.5% (49.59%) is derived from the influence of other variables are undefined... Keywords: Program, Finance
Analysis and Design of Accounting Information Systems in order to Improve Internal Controls In Non Small Business (Micro Business Charity Muhammadiyah) In Region Tegal. ., Mulyanto
PERMANA Vol 5, No 1 (2013): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.392 KB)

Abstract

The purpose of this study was to determine the accounting information system implemented by the company and the extent to which the role of accounting information systems for managers in making decisions. The data analyzed were a) the companys accounting system implemented, b) the conditions and operations, c) method of accounting system d) the elements of the accounting system. From the data it is expected that researchers know the ratio of enterprise accounting system implemented with existing theory, as it makes the design of the accounting system adapted to the condition of the company. The results of this study are the internal control system implemented by BMT can be said is still weak, because it is in the execution of his duties there are sections that hold multiple functions. Thus, one element of the system as a means of monitoring internal pengndalian still less fulfilled. The dual task lies in the provision of credit is the part that does the payment and administration. BMT is still not implement good accounting information system, it can be seen from the use of the form is still inadequate. Form or document already qualified but still there are many forms or documents that have not been used properly. Thus the form or document is not helpful to create a good information system. As one example of the inadequate forms or documents needed in the system of credit is not the presence of the card that functions the same as the identity card. Keywords: analysis, accounting information system
EFFECT OF ACCOUNTING PROGRAM DEVELOPMENT BANK STATEMENT OF FINANCIAL ACCOUNTING STANDARDS BASED ON THE FINANCIAL DISTRICT IN BMT TEGAL ., Sumarno; ., Mulyanto
PERMANA Vol 4, No 1 (2012): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.353 KB)

Abstract

The purpose of this study to analyze the effect of bank accounting program for the preparation of financial statements in financial accounting standards in BMT Tegal regency. The hypothesis in this study is thought to affect the use of banking accounting program for the preparation of financial statements in financial accounting standards in BMT Tegal regency. Its population is on the BMT Tegal regency Employee Data collection methods used questionnaires.. Data analysis methods used in this research that analyzes the correlation coefficient rank spearman, coefficient of determination analysis and hypothesis testing of correlation coefficient rank spearman. From the calculation results obtained values ​​of r s = 0.54 which means there is a strong and positive relationship between banking accounting program with the preparation of financial statements in BMT in Tegal regency.. Analysis of Determination with the calculated r 2 = 54.5%, it was known whether or not the preparation of financial statements is affected by BMT Tegal regency, while the remaining 45.5% (49.59%) is derived from the influence of other variables are undefined... Keywords: Program, Finance
Analysis and Design of Accounting Information Systems in order to Improve Internal Controls In Non Small Business (Micro Business Charity Muhammadiyah) In Region Tegal. ., Mulyanto
PERMANA Vol 5, No 1 (2013): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.392 KB)

Abstract

The purpose of this study was to determine the accounting information system implemented by the company and the extent to which the role of accounting information systems for managers in making decisions. The data analyzed were a) the company's accounting system implemented, b) the conditions and operations, c) method of accounting system d) the elements of the accounting system. From the data it is expected that researchers know the ratio of enterprise accounting system implemented with existing theory, as it makes the design of the accounting system adapted to the condition of the company. The results of this study are the internal control system implemented by BMT can be said is still weak, because it is in the execution of his duties there are sections that hold multiple functions. Thus, one element of the system as a means of monitoring internal pengndalian still less fulfilled. The dual task lies in the provision of credit is the part that does the payment and administration. BMT is still not implement good accounting information system, it can be seen from the use of the form is still inadequate. Form or document already qualified but still there are many forms or documents that have not been used properly. Thus the form or document is not helpful to create a good information system. As one example of the inadequate forms or documents needed in the system of credit is not the presence of the card that functions the same as the identity card. Keywords: analysis, accounting information system
EFFECT OF ACCOUNTING PROGRAM DEVELOPMENT BANK STATEMENT OF FINANCIAL ACCOUNTING STANDARDS BASED ON THE FINANCIAL DISTRICT IN BMT TEGAL ., Sumarno; ., Mulyanto
PERMANA Vol 4, No 1 (2012): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.353 KB)

Abstract

The purpose of this study to analyze the effect of bank accounting program for the preparation of financial statements in financial accounting standards in BMT Tegal regency. The hypothesis in this study is thought to affect the use of banking accounting program for the preparation of financial statements in financial accounting standards in BMT Tegal regency. Its population is on the BMT Tegal regency Employee Data collection methods used questionnaires.. Data analysis methods used in this research that analyzes the correlation coefficient rank spearman, coefficient of determination analysis and hypothesis testing of correlation coefficient rank spearman. From the calculation results obtained values ??of r s = 0.54 which means there is a strong and positive relationship between banking accounting program with the preparation of financial statements in BMT in Tegal regency.. Analysis of Determination with the calculated r 2 = 54.5%, it was known whether or not the preparation of financial statements is affected by BMT Tegal regency, while the remaining 45.5% (49.59%) is derived from the influence of other variables are undefined... Keywords: Program, Finance
Co-Authors Asmoro, U Yudo Dyah Widayati Rositasari, Shinta SUMARNO Sumarno Mulyani Vitri Dyah, Vitri