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All Journal Ilmiah Manajemen Bisnis Akuntansi Krida Wacana Jurnal Akuntansi
Hendra F Santoso
Universitas Kristen Krida Wacana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DEVIDEN Bella Novianti Rais; Hendra F Santoso
Ilmiah Manajemen Bisnis VOL. 17 NO. 2 JULI-DESEMBER 2017
Publisher : Ilmiah Manajemen Bisnis

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yang mepengaruhi Kebijakan Deviden (DPR). Faktor-faktor tersebut adalah Kepemilikan Manajerial (KM), Kepemilikan Institusional (KI), Profitabilitas (ROI) dan Ukuran Perusahaan (SZ). Data yang digunakan adalah data sekunder yaitu laporan keuangan tahunan pada Perusahaan Manufaktur. Pengambilan sampel pada penelitian ini menggunakan metode purposive sampling. Dengan metode ini, diperoleh 135 perusahaan yang dijadikan sebagai sampel penelitian. Metode analisis data yang digunakan adalah Analisis Deskriptif, Uji Asumsi Klasik, Analisis Regresi Linear Berganda dan Pengujian Hipotesis. Hasil penelitian menunjukkan bahwa Kepemilikan Manajerial, Kepemilikan Institusional,Profitabilitas tidak berpengaruh terhadap Kebijakan Deviden dan Ukuran Perusahaan berpengaruh terhadap Kebijakan Deviden.Kata kunci: Kepemillikan Manajerial (KM), Kepemilikan Institusional (KI), Profitabilitas (ROI) dan Ukuran Perusahaan (SZ) terhadap Kebijakan Dividen.
Tinjauan Atas Penyusunan RAPBG Studi Kasus: GKI Perniagaan Cahya Indra; Hendra F Santoso
Jurnal Akuntansi Vol. 14 No. 1 April 2014
Publisher : Jurnal Akuntansi

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PERSEPSI MAHASISWA TERHADAP AKUNTANSI STUDI KASUS: MAHASISWA FTIK Hendra F Santoso; Daniel Widjaja
Jurnal Akuntansi Vol. 13 No. 2 November 2013
Publisher : Jurnal Akuntansi

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AbstractIn Academic Year 2012/2013 FTIK provide TEK 2020 Introduction to Accounting course to its students . Accounting course is a new thing for students , these course is expected become useful for graduates in order to work at the company. The purpose of this study was to obtain an overview of the students’ perceptions of accounting .This study uses descriptive method where information collected through the use of questionnaires with a Likert scale refers to the scale of 1-5 and distributed online using the “ Google Form “ . The population in this study were63 respondents whose all students of FTIK Academic Year 2012/2013 which took Introduction to Accounting course.The results showed that students’ perceptions of motivation to become an accountant is not too big but they tend to like accounting because accounting interesting and was happy when her family members become accountants . Student perceptions of the accountant’s job looks less attractive , they consider accountant job was boring , because working alone , huddled numbers so just got a little satisfaction but they tend to disagree when people say that accountants are boring and realized many professional accountants interact with people . student perceptions about the awards on the accounting profession is quite high and the accounting profession considers honorable, but still below other professions.Keywords : Accounting, Student Perception863
Tinjauan Atas Pelaporan Keuangan Organisasi Sektor Publik Studi Kasus: RSJ Soeharto Heerjan 2010-2013 Hendra F Santoso
Jurnal Akuntansi VOL. 14 NO. 2 NOVEMBER 2014
Publisher : Jurnal Akuntansi

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ABSTRACTThe public sector concerned with providing basic government services, as the police, military, public roads, public transit, primary education and health care for the poor. The public sector organization can be one of two types either funded directly by the government or publicly owned where a majority of the organization’s shares are owned by the government. A hospital is a health care institution providing patient treatment with specialized staff and equipment. A mental hospital is a hospital for mentally incompetent or unbalanced person. Hospital administrations are individuals or groups of people who act as the central point of control within hospitals. There are two types of administrators, generalists and specialists. Generalist are individuals who are responsible for managing or helping to manage an entire facility. Specialist are individuals who are responsible for efficient operations or specific department such as policy analysis, finance, budgeting, accounting etc. Accounting is the system of recording and summarizing business and financial transactions and analyzing, verifying and reporting the result . According Encyclopedia of accounting systems, three reports of a hospital will include a balance sheet, a statement of activity, and a cash flows statement at the minimum. The object of this study is the financial statements RSJ Soeharto Heerjan. This study uses descriptive method where information collected through webside RSJ Soeharto Heerjan and RSJ Soeharto Heerjan. The purpose of this study is to know the financial reporting RSJ Soeharto Heerjan 2010-2013. Result of this study showed that the report has been made of RSJ Soeharto Heerjan are Statement of Budget Realization, Balance Sheet, Statement of Activity, Cash Flows Statement and Notes to the Financial Statements and Performance Reports. Based on the results of the review, the report RSJ Dr. Soeharto Heerdjan has implemented Government Accounting Standards showed through Statement of Budget Realization and Performance Reports. RSJ Dr. Soeharto Heerjan has implemented Statement of Financial Accounting Standards No 45 showed through Balance Sheet, Statement of Activity, Cash Flows Statement and Notes to Financial Statements.Keywords: The Public Sector, A Hospital, The Financial Reporting, GAS, FAS No 45
Tinjauan Atas Penyusunan RAPBG Studi Kasus: GKI Perniagaan Cahya Indra; Hendra F Santoso
Jurnal Akuntansi Vol. 14 No. 1 April 2014
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v14i1.849

Abstract

PERSEPSI MAHASISWA TERHADAP AKUNTANSI STUDI KASUS: MAHASISWA FTIK Hendra F Santoso; Daniel Widjaja
Jurnal Akuntansi Vol. 13 No. 2 November 2013
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v13i02.1156

Abstract

AbstractIn Academic Year 2012/2013 FTIK provide TEK 2020 Introduction to Accounting course to its students . Accounting course is a new thing for students , these course is expected become useful for graduates in order to work at the company. The purpose of this study was to obtain an overview of the students’ perceptions of accounting .This study uses descriptive method where information collected through the use of questionnaires with a Likert scale refers to the scale of 1-5 and distributed online using the “ Google Form “ . The population in this study were63 respondents whose all students of FTIK Academic Year 2012/2013 which took Introduction to Accounting course.The results showed that students’ perceptions of motivation to become an accountant is not too big but they tend to like accounting because accounting interesting and was happy when her family members become accountants . Student perceptions of the accountant’s job looks less attractive , they consider accountant job was boring , because working alone , huddled numbers so just got a little satisfaction but they tend to disagree when people say that accountants are boring and realized many professional accountants interact with people . student perceptions about the awards on the accounting profession is quite high and the accounting profession considers honorable, but still below other professions.Keywords : Accounting, Student Perception863
Tinjauan Atas Pelaporan Keuangan Organisasi Sektor Publik Studi Kasus: RSJ Soeharto Heerjan 2010-2013 Hendra F Santoso
Jurnal Akuntansi VOL. 14 NO. 2 NOVEMBER 2014
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v14i2.1324

Abstract

ABSTRACTThe public sector concerned with providing basic government services, as the police, military, public roads, public transit, primary education and health care for the poor. The public sector organization can be one of two types either funded directly by the government or publicly owned where a majority of the organization’s shares are owned by the government. A hospital is a health care institution providing patient treatment with specialized staff and equipment. A mental hospital is a hospital for mentally incompetent or unbalanced person. Hospital administrations are individuals or groups of people who act as the central point of control within hospitals. There are two types of administrators, generalists and specialists. Generalist are individuals who are responsible for managing or helping to manage an entire facility. Specialist are individuals who are responsible for efficient operations or specific department such as policy analysis, finance, budgeting, accounting etc. Accounting is the system of recording and summarizing business and financial transactions and analyzing, verifying and reporting the result . According Encyclopedia of accounting systems, three reports of a hospital will include a balance sheet, a statement of activity, and a cash flows statement at the minimum. The object of this study is the financial statements RSJ Soeharto Heerjan. This study uses descriptive method where information collected through webside RSJ Soeharto Heerjan and RSJ Soeharto Heerjan. The purpose of this study is to know the financial reporting RSJ Soeharto Heerjan 2010-2013. Result of this study showed that the report has been made of RSJ Soeharto Heerjan are Statement of Budget Realization, Balance Sheet, Statement of Activity, Cash Flows Statement and Notes to the Financial Statements and Performance Reports. Based on the results of the review, the report RSJ Dr. Soeharto Heerdjan has implemented Government Accounting Standards showed through Statement of Budget Realization and Performance Reports. RSJ Dr. Soeharto Heerjan has implemented Statement of Financial Accounting Standards No 45 showed through Balance Sheet, Statement of Activity, Cash Flows Statement and Notes to Financial Statements.Keywords: The Public Sector, A Hospital, The Financial Reporting, GAS, FAS No 45
Co-Authors Bella Novianti Rais Cahya Indra Daniel Widjaja