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FAKTOR FAKTOR YANG MEMPENGARUHI KINERJA AKUNTAN PUBLIK DI JAKARTA SUGIARTO PRAJITNO
Jurnal Bisnis dan Akuntansi Vol 14 No 3 (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.264 KB) | DOI: 10.34208/jba.v14i3.137

Abstract

This study aims to obtain empirical evidence about the effect of audit structure, role conflict, role ambiguity, understanding of good governance, task complexity and organizational culture on auditors’ performance. Object of this study is the auditors who work in public accounting firms in Jakarta 2012 period. The selection of sample using purposive sampling method. The number of questionnaires distributed was 157 copies, but only 145 questionnaires returned 115 questionnaires and meet the criteria to be used as the sample for this study. Analysis of the data in this study using multiple regression analysis. The results of this study indicate that the understanding of good governance, the structure of the audit, role conflict, role ambiguity, understanding of good governance, and task complexity do not have a significant effect on auditors’ performance and the only organizational culture has a significant influence on auditors’ performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN PEMBAYARAN DIVIDEN PADA PERUSAHAAN NON-KEUANGAN ANUGRAWATY ANUGRAWATY; SUGIARTO PRAJITNO
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-1 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.267 KB) | DOI: 10.34208/jba.v19i1a-1.181

Abstract

The purpose of this research is to provide empirical evidence whether firm maturity, profitability, investment opportunities, leverage, firm size, liquidity, previous year’s dividend and free cash flow have an influence to dividend policy. This study is also to improve consistency of results from prior researchers. Population of this research is non-financial companies which is listed in Indonesia Stock Exchange over the four year period 2012-2014. Sample in this research are selected by purposive sampling and the data was analyzed using multiple linear regression. Only 96 companies meet the criteria. The results of the research showed that profitability, previous year’s dividend and free cash flow have influence to cumulative dividend policy. Firm maturity, investment opportunities, leverage, firm size, liquidity have no influence to dividend policy.
PRINSIP AKUNTANSI ORGANISASI NIR LABA DAN PERANCANGAN SISTEM AKUNTANSI RUMAH SAKIT DENGAN STRATEGI CANNED SOFTWARE SUGIARTO PRAJITNO
Media Bisnis Vol 6 No 3 (2014): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

This study discusses and examines two important parts of non-profit organizations accounting principles and strategies for developing a reliable accounting system. A thing researched specifically is about the application of accounting principles non-profit organization in hospital. Besides the issue of the principle of accounting information systems development strategy should produce a variety of information (financial statements) are needed by the users. There are significant differences between the accounting principles of non-profit organizations with a commercial venture. The principal difference is the financial statement item is a report that activity in a commercial venture called the income statement. The essential thing again is on its established objectives in the organization. This study uses the approach to the study of literature and data processing technology that will be used. Literature study was done by using a variety of literature and accounting standards on the issues of non-profit organizations, especially hospitals. Software that is used in the design of information systems is MYOB Accounting. The data used are fictitious data. This is the case of fictitious data and transactions that describe how the operational and reporting/ accountability of non-profit organization's activities in the accounting period. This study only emphasizes the journalizing logic that helps the residents learn to understand the logic of debiting and crediting. In addition, the learners and users of accounting software will gain knowledge of accounting principles and the use of accounting data processing technology in a practical.
PENERAPAN AKUNTANSI BERBASIS KOMPUTER PADA BUMD PENDEKATAN LOGIKA PENJURNALAN DAN CANNED SOFTWARE (ACCURATE ACCOUNTING) SUGIARTO PRAJITNO
Media Bisnis Vol 5 No 1 (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

Tulisan ini merupakan bagian dari akuntansi sektor publik yang diberikan program S1 ekonomi jurusan akuntansi. Hal yang ditulis adalah tentang penerapan proses akuntansi untuk BUMD. BUMD adalah profit center (kekayaan milik pemda yang dipisahkan) bagi pemerintah daerah, oleh sebab itu pengelolaannya mirip dengan entitas bisnis yang berorientasi terhadap laba.
Co-Authors ANUGRAWATY ANUGRAWATY