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Eliya MM SE. Isafaatun
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Economics, Econometrics & Finance

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ANALYSIS OF REVENUE ASSIGNMENT AUDIT FINANCIAL STATEMENTS Case Study On Public Accountants Doli, Bambang, Sudarmadji & Dadang Yogyakarta Branch Office One, Suryadi; Isafaatun, SE., MM, Eliya
Accounting 2009
Publisher : Accounting

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Abstract

Research Thesis with the title Analysis of Financial Statement Audit Assignment Acceptance by Public Accountants Doli, Bambang, Sudarmadji & Dada Yogyakarta Office Fiscal Year 2008 the author conducted in December to February of 2008 with the object of study Public Accountants Doli, Bambang, Sudarmadji & Dada Office of Yogyakarta and Client Public Accountants Doli, Bambang, Sudarmadji & Dadang Office of Yogyakarta. This study aims to determine whether the procedures for receiving and analyzing financial statement audits by the Office of Public Accountants Doli, Bambang, Sudarmadji & Dadang Office of Yogyakarta has been in accordance with acceptance standards audits of financial statements that have been required by the Indonesian Institute of Certified Public Accountants. Based on the analysis that has been the author do that Public Accountants Doli, Bambang, Sudarmadji & Dadang Yogyakarta Office has implemented all requirements have been required by the Indonesian Institute of Certified Public Accountants and the Accounting Standards. In determining the ability to apply professional skills closely and carefully Public Accountants Doli, Bambang, Sudarmadji & Dadang Yogyakarta Office has undertaken this stage but not documented, as well as in identifying objec at special risk and the risk of unusual Public Accountants Doli, Bambang, Sudarmadji & Dada Yogyakarta Office can not apply this stage because at the time of the audit for fiscal year 2008 clients do not have a client who has a specialist business that Public Accountants Doli, Bambang, Sudarmadji & Dadang Yogyakarta Office did hire a professional special audits required. Keywords: Assignment, Audit of Financial Statements
STUDY OF PREPARATION OF FINANCIAL STATEMENTS IN ACCORDANCE IN ACCORDANCE WITH GOVERNMENT REGULATION NUMBER 24 YEAR 2005 ON SAP (Case Study In Solok City Government) Darmadi, Cherie; Isafaatun, SE., MM, Eliya; ekowati, SE., MM, Dhiana
Accounting 2009
Publisher : Accounting

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To achieve a transparent and accountable governance in accordance with the principles of good governance in the management of state finances, the government issued a three-pack of Law in the financial sector that is the Act No. 17 year 2003 on State Finance, Law No. 1 of 2004 on State Treasury and the Law No. 15 year 2004 concerning the Management Audit and State Financial Responsibility, and the issuance of Law no. 32 of 2004 on Regional Governance and Law No. 33 of 2004 on Financial Balance between Central Government and Local Government which affects the entire system of financial management. Law has been expressly mandated that within the framework of the state financial accountability, financial reports should be presented by the government based on the Government Accounting Standards. Realization of Consolidated Budget and Balance Sheet by the City of Solok during the Year 2005 and 2006 are still based on Kepmendagri No. 29 year 2002, while SAP was implemented in the presentation of Budget Realization Report and Balance Sheet in 2007 and 2008. This demonstrates the Government of the City of Solok not ready to comply with PP. 24 of 2005 that the financial statements shall be prepared and presented by SAP. Form of the Balance Sheet before the appropriate SAP simpler, whereas according to SAP after more detailed description. For example look at the Current Assets, Long-Term Investment, Other Assets, Liabilities Short- Term, Long Term Liabilities and Equity Funds, except for Fixed Assets. But the Budget Realization Report after appropriate SAP more concise than before according to the SAP due to several differences in the classification, eg based revenue source (PAD, Revenue Transfers, and Other Income sah) and expenditure by type of expenditure (Operating Expenditure, Capital Expenditure, Expenditure Profit Sharing and Financial Aid, and Unexpected Expenditures). Solok City´s financial condition can be seen from the growth and contribution of PAD, Revenue Sharing and Other Revenue Authorized to budget. Constraints faced by the Government of theCity of Solok in the SAP implementation of acquisition pricing for fixed assets is still problematic because of insufficient availability of proof of ownership and does not know the exact date of purchase on the old assets of the City Government, the basis for determining the allocation of capital expenditure on each SKPD until now there has been clear, the availability of HR staff accounting educational backgrounds that are still low, and the attention of regional governments more focused on political issues that successful direct elections. Keywords : financial statements, government regulation number 24 year 2005, SAP
ANALYSIS OF ACCOUNTING SYSTEM IN SALES CV. DUTA JAVA TEA INDUSTRI (Tea 2Tang) TEGAL One, Wahyuni; Isafaatun, SE., MM, Eliya; ekowati, SE., MM, Dhiana
Accounting 2009
Publisher : Accounting

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Abstract

The purpose of this study was to determine the accounting system cash sales that happened on the CV. Duta Java Tea Industri (2 Tang Tea). The problem in this research is "(1) how the implementation of Accounting System Sales in the Company CV. Duta Java Tea Industri, (2) Is Sales Accounting System which was held on the CV. Duta Java Tea Industri has been able to present the required information management company, (3) Does the Internal Control System has been implemented by the Company CV. Duta Java Tea Industri in the implementation of corporate Sales Accounting System. " The method and type of data used in data collection that is kind of secondary data consist of documentation methods and methods of theoretical basis. Technique or method of sampling in this study is the company CV. Duta Java Tea Industri with over 1-month observation period began on December 1 to December 25, 2008. While the data analysis techniques used include (1) descriptive: company profile, sales accounting system, accounting procedures within the system of cash sales. Test results on the CV. Duta Java Tea Industri show that has been operating efficiently. This can be seen from cash sales report showing the number of orders or an increase in demand by consumers. Keywords: Accounting System, Sales.
EFFECT ON PROFESSIONAL COMMITMENT JOB SATISFACTION, MOTIVATION, ORGANIZATIONAL COMMITMENT AND ETHICAL BEHAVIOR OF AUDITORS (Case Study on Public Accountants Doli, Bambang, Sudarmadji & Dada) Irfani, Fajar; Isafaatun, SE., MM, Eliya; Magdalena SE., MM., Maria
Accounting 2010
Publisher : Accounting

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Abstract

The study titled The Effect of Professional Commitment on Job Satisfaction, Motivation, Organizational Commitment and Ethical Behavior Auditors, Case Study On Public Accountants Doli, Bambang, Sudarmadji & Dada, was conducted in May to June 2010. This study aims to determine the influence of auditors´ professional commitment on job satisfaction, work motivation, organizational commitment and ethical behavior of auditors. This study uses quantitative and qualitative methods of research done solely object or event described the situation in detail and depth. Data collection method used in this study are interviews and distributing a list of questions. While the methods of data analysis used in this research is descriptive analysis method and quantitative measurement method which can be expressed by the form of numbers. Based on multiple linear regression analysis with t test results can be seen that the effect on Commitment Job Satisfaction of Professional Auditors with tcount ttable 3.324 greater than 2.086. Work motivation affect the Commitment of Professional Auditors with 2.206 t value greater than t table value of 2.086. Commitment Organsiasional affect the commitment of Professional Auditors with tcount 2.099. Ethical behavior affect the Commitment of Professional Auditors with tcount greater than the value 2.090 2.086 table. F count test results can also be seen that the variable of Job Satisfaction, Work Motivation, Organizational Commitment and Ethical Behavior Auditors jointly affect the Commitment of Professional Auditors of Public Accountants Doli, Bambang, Sudarmadji & Dada with 7.186 calculated F value is greater than F table 3.492. Keywords: Auditors
Influence of Working Capital Turnover Working Capital And To Return On Equity (ROE) In Manufacturing Companies Listed On The Stock Exchange of Indonesia. One, Hairuddin; Isafaatun, SE., MM, Eliya
Accounting 2010
Publisher : Accounting

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Abstract

Working capital and working capital turnover is very important to enhance the ability of the company in obtaining a profit, because the working capital and high levels of turnover that the company can operate and close the expenses and costs in the company. Average Return On Equity (ROE) of manufacturing companies listed on the IDX year 2004-2007 there is enough material up and down due to lack of working capital. Problems that will be revealed in this study were (1) Is working capital affect the ROE?, (2) What is the turnover of working capital affect the ROE?, And (3) Is working capital and working capital turnover is jointly influence on ROE? . The analysis technique used in this study were t-test, F test, and test determination. By using SPSS version 16 obtained the following results: (1) Working capital is not perpengaruh to ROE, this can be seen from the t value of -0.694 with a probability of 0.492 error rate significantly exceeds the expected level of 0.050. (2) Capital Turnover work does not affect the ROE, this can be seen from the t value of -0.992 with a probability of 0.328 error rate significantly exceeds the expected value of 0.050. (3) Working capital and working capital turnover is not perpengaruh against ROE together, this can be seen from the calculated F value of 0.700 with a probability of 0.503 error rate significantly exceeds the expected level of 0.050. To test the resulting value of determination R Square 0.038 this means the ability of working capital and working capital turnover explain the ROE was 3.8% while the rest equal to 96.2% influenced by other variables in addition to working capital and working capital turnover. Keywords: Working Capital, Working Capital Turnover, Return OnEquity (ROE)
USER PERCEPTIONS OF PERFORMANCE ACCOUNTING INFORMATION SYSTEM IN THE FACULTY OF ENGINEERING UNIVERSITY GADJAH MADA Hudalaili, Nikmatul; Isafaatun, SE., MM, Eliya
Accounting 2009
Publisher : Accounting

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Abstract

Universitas Gadjah Mada (UGM) before defined as a State Owned Legal Entity (BHMN) is a unit under the Ministry of National Education and the status of State Universities. As a government agency, the recording and reporting follow procedures established by the Minister of Finance is using a single entry system. Single entry system does not allow continuous recording for each end of the budget remaining to be deposited back into the State Treasury. These conditions can not produce financial statements in the form of balance sheet, which presents all the assets and liabilities and net assets of UGM in the final period. Determination of the University of Gadjah Mada University as BHMN require periodic financial reports consisting of: Balance Sheet, Statement of Cash Flows, and Statement of Changes in Net Assets. This encouraged management to arrange GMU new accounting system as a tool to generate periodic financial reports. Financial reports should be collected approximately 380 UGM management unit at the UGM. Learning from complexity and the slow flow of information necessary for presentation of financial statements, management GMU decided to use computer applications in recording all financial activity of UGM. The factors that significantly affect user satisfaction to the performance of the SIA include: information content, level of accuracy, display output, benefits, ease of use, timeliness and speed of processing. keywords : performance, accounting information system
ANALYSIS OF FINANCIAL PERFORMANCE COMPANY MULTIFINANCE POST YEAR 2004-2008 ECONOMIC CRISIS (CASE STUDY ON MULTIFINANCE COMPANY IN INDONESIA) One, Mansur; Isafaatun, SE., MM, Eliya
Accounting 2009
Publisher : Accounting

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Abstract

Multifinance company or finance company, viewed from the multi-finance company activities provide a variety of services ranging from consumer credit, leasing (leasing), factoring (factoring), business loans, credit cards and many more services provided to meet local needs funds and goods. In the first year 2004, total financing of multi-finance companies to reach Rp 44 trillion or an increase of 40.27% from the year 2003 amounting to Rp 31 trillion, in 2005, the performance of finance companies experienced impressive growth, from 141 multi-finance companies in Indonesia, the total financing of Rp 61 trillion or an increase of 36.68% from 2004. (Rully Ferdian, "Rating 130 Multifinance", InfoBank, Edition August, 2006, p.11). In the year 2004-2007 shows that the financing company is good in terms of level of liquidity, while its solvency level is good, and viewed from the level of activity of the total assets of finance companies is not good and the net profit margin of profitability could also be said whether this indicated the existence of company are able to increase profitability and 100% of the PT. Buana Finance in 2007. Keywords: multifinance.
Profitability Ratios And Influence Earning Per Share (EPS) on Stock Price On Food and Beverage Companies Go Public In the Indonesia Stock Exchange Anggara, Stefanus Wahyu; Isafaatun, SE., MM, Eliya; Nawarcono, SE., MM, Winanto
Accounting 2010
Publisher : Accounting

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Abstract

The development of stock prices in the capital market is an important indicator for studying the behavior of the market, namely investors. To determine whether investors will be trading in the stock market, usually will base its decisions on the various instruments available in the public and private. The data is meaningful or valuable to the investor if the data is causing make transactions on the capital market, where transactions are reflected through share price. Financial Accounting Standards (PSAK, 2007 No. 3) states that with the increasing number of companies that sell securities in the capital markets, interim financial statements become increasingly necessary. The main aspect of the interim financial reports issued by companies that report was not audited. This will cause significant problems regarding the reliability of investment decision makers. To increase the level of the company´s financial performance, we need a ratio analysis method that aims to analyze the financial position of an enterprise. Ratios used to determine the ability of firms to obtain profits in relation to sales, total assets, investment and own capital. Profitability ratios include return on assets (ROA), Return On Equity (ROE), and Pofit Net Margin (NPM). EPS is used to measure the success of management in achieving profitability for the company owner. Value of ROA, ROE, NPM, and EPS increasing it will increase shareholder confidence in the company. but each Chapter are interconnected and support each other, so that by the end of the Chapter will be obtained a conclusion of the problem. Thesis writers are interested in selecting food and beverage companies as an object of research in writing this essay to analyze the increasing needs of everyday people. Based on a discussion of profitability ratios and EPS to the stock price on 10 food and beverage companies go public in Indonesia Stock Exchange (IDX) then it can be deduced results of research conducted on 10 companies from 15 food and beverage companies that went public and listed on the Stock Exchange Indonesia (BEI) that the profitability ratio has fluctuated over the 2007-2009 period with Earning Per Share (EPS) during the 2007-2009 period amounted to USD. 1229.95. Keywords: Capital Market, Stock Exchange, Go Public
Co-Authors Cherie Darmadi Dhiana Ekowati Fajar Irfani Hairuddin One Mansur One Maria Magdalena Pur Dwiastuti Nikmatul Hudalaili Stefanus Wahyu Anggara Suryadi One Wahyuni One Winanto Nawarcono