Article Per Year (5 Year)
p-Index From 2021 - 2026
2.937
P-Index
This Author published in this journals
All Journal EL-MUHASABA Jurnal Akuntansi Multiparadigma Jurnal Akuntansi Bisnis Jati: Jurnal Akuntansi Terapan Indonesia Journal of Information System, Applied, Management, Accounting and Research Jurnal Aplikasi Akuntansi International Journal of Economics Development Research (IJEDR) Jurnal Ilmiah Akuntansi Kesatuan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Quantitative Economics and Management Studies Equity: Jurnal Akuntansi Journal of Tourism Economics and Policy Balance : Jurnal Akuntansi dan Manajemen Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Applied Accounting Klabat Accounting Review International Journal of Economics, Management and Accounting Accounting Studies and Tax Journal International Journal of Accounting and Management Research (IJAMR) Economic and Business Horizon
Selmita Paranoan
Universitas Tadulako, Palu, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Public Health Social Sciences

Published : 31 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : EL-MUHASABA

 1 
TEORI AKUNTANSI MASA KINI Paranoan, Selmita
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 2, No 1: Januari 2011
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.405 KB) | DOI: 10.18860/em.v2i1.2360

Abstract

This paper presents the development of the scope of accounting theory because of the growing need for information which is presented in the financial statements. The specific objective of financial statements is to present the consolidated financial position, results of operations, and changes in financial position in accordance GAAP (General Accepted Accounting Principles). The definition of this accounting purposes have weaknesses or limitations.Critics of the limitations of conventional accounting that must be done parallelization with practices in the present economic institutions that continue to grow with various forms of economic transaction of business done. This paper discusses the five major developments in accounting theory scope of the present and future who attempt to address the above challenges, namely: Accounting for the public economy (accounting socioeconomic); Accounting for human resources (human resources accounting); Accounting for the cost of capital (accounting for the cost of capital); Report of financial forecasts (reporting of Financial forecasts); The trend towards multi-national accounting. This proves, that the accounting as a science must continue to conduct research and intensive studies to give birth to the theory of accounting in accordance with the needs of economic civilization of the present and future need.
PENGARUH MODAL KERJA TERHADAP PROFITABILITAS STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Larasati, Eva; Paranoan, Selmita
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 4, No 1: Januari 2013
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (144.917 KB) | DOI: 10.18860/em.v4i1.2332

Abstract

ABSTRACT Indonesia had instability economics situation which can affect to how manage an efficient working capital then capable to increase a profitability. This research is aimed to test how a working capital (which is sales growth ratio, financial debt ratio, fixed financial assets ratio, number of days accounts receivable, number of days inventories, number of days accounts payable, cash conversion cycle) can influenced a profitability of food and beverages companies. This Research is implemented to 12 Foods and Beverages company which is listed in The INDONESIA Stock Exchange from 2006-2011. Meanwhile, the evaluation of annual performance of this companies had audited from chosen public accountant. Data of financial statement as the object for this research was 5 years financial statement, from 2006 until 2011. Data of this research which has been used is secondary data with purposive sampling method. Analysis method used for this research is multi regression analysis.There was one of variable, a number of days account payable, must removed from a model based on enter removed test. The results is all independed variables can influenced to profitability simultanoues. But the only one of independend variable, number of days inventories can affect to profitability, when it tested partially. Keyword : working capital, profitability ABSTRAK   Indonesia memiliki ketidakstabilan situasi ekonomi yang dapat mempengaruhi cara mengelola efisiensi modal kerja yang mampu meningkatkan profitabilitas. Penelitian ini bertujuan untuk menguji bagaimana modal kerja (yang merupakan sales growth ratio, financial debt ratio, fixed financial assets ratio, number of days accounts receivable, number of days inventories, number of days accounts payable, cash conversion cycle) dapat dipengaruhi profitabilitaspada perusahaan makanan dan minuman.Penelitian ini dilaksanakan untuk 12 Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia tahun 2006-2011. Evaluasi kinerja tahunan perusahaan telah diaudit dari akuntan publik yang dipilih. Obyek penelitian ini adalah Data laporan keuangan selama 5 tahun, dari 2006 sampai 2011. Data dari penelitian ini yang telah digunakan adalah data sekunder dengan metode purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda.Salah satu variabel, number of days account payable (jumlah hari akun hutang), harus dihapus dari model yang didasarkan pada Analisis Entered/Removed. Hasil penelitian menunjukkan semua variabel Independen dapat berpengaruh terhadap profitabilitas secara simultan. Namunhanya satu variabel independen yaitunumber of days inventories(jumlah hari persediaan) dapat mempengaruhi profitabilitas, ketika diuji secara parsial.   Kata kunci: Modal kerja, Profitabilitas
Co-Authors Abdul Kahar Adhijagya, Sandhya Dhyana Andi Chairil Furqan Angelia, Gebriela Christina Azdar, Faisal Bawias, Hizkia Hazael Bezaliel Daniel Happy Putra Ernawaty Usman Eva Larasati Fikry Karim Furqan, Andi Chairil Gollah, Shery Natalia Gunarsa, Arif Hartanti, Firli Adelia Hasni Hasni Indaliana, Indaliana Latifah Sukmawati Yuniar M. Yusuf, Rolland Masruddin Mile, Yuldi Misnawati Misnawati Muhammad Ansar, Muhammad Muhammad Din Muhammad Iqbal Muliati Muliati, Muliati Naspia Nina Yusnita Yamin Nurdin, Jurana PAKAWARU, Muhammad Ilham Permadi Suryawan, Bayu Ralis, Galing Rinaia, Syafia Saleh, Fadli Moh Sania, Nuzul Sari, Anik Indah Satriani Satriani Shafira, Andi Nur Ram St Salmah Sharon Sugianto Sugianto Tanra, Andi Ainil Mufidah Tempomona, Irene Agnes Olivia Yulfani Yusuf, Rolland M