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All Journal Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Elizabeth T. Manurung
Fakultas Ekonomi Universitas Katolik Parahyangan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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PENGARUH PUBLIKASI LAPORAN ARUS KAS TERHADAP VOLUME PERDAGANGAN SAHAM (Suatu Kasus pada PT. Telekomunikasi Indonesia, Tbk) Elizabeth T. Manurung; Yulia .
Bina Ekonomi Vol. 11 No. 1 (2007)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (879.539 KB) | DOI: 10.26593/be.v11i1.672.%p

Abstract

In the modern day, stock markets have become an interesting investment  option.  Everyday, millions of transactions  occur  in stock exchanges  all around  the world. Using  financial  statements,  investors make decisions  on how to invest their stocks  to achieve maximum returns. To create these financial statements, most companies  Use accrual accounting  to compose the balance sheet and income statements.  In addition,  they also use statement  of cash flows  to give them  the information  about cash available  in the company.  Based on these points,  I will try to relate  the effect or effects  of public statement of cash flows  to stock trade volume  for PT. Telekomunikasi  lndonesia,  Tbk on the investors'  decisions  on  the nine days before,  at, and the nine days after the company has published  their statement of cash  flows. The conclusions from this paper exhibit  that the statement of cash  flows affects stock  trade volume  for the nine days before and after  the publication of statement of cash  flows.Keywords : statement of cash  flows,  stock  trade volume, Stock market, Financial statement, maket Price
STUDI ATAS IMPLEMENTASI SISTEM INFORMASI BERBASIS KOMPUTER UNTUK MENGENDALIKAN KEGIATAN PEMBELIAN DI PERUSAHAAN TEKSTIL HM DI BANDUNG Elizabeth T. Manurung; Lenny .
Bina Ekonomi Vol. 18 No. 1 (2014)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (116.573 KB) | DOI: 10.26593/be.v18i1.826.%p

Abstract

The objective of this study is to evaluate the implementation of the information system based on technology which is related to  purchasing activity control. This evaluation uses general control and application control. The study result shows that general control aspect was satisfied and it’s proving by: (a) satisfying management IT personnel department; (b) safety physical and online access; (c) company has backup data procedure; (d) satisfy control of hardware system. Another control from application aspect are: input control has satisfied validity check that automatically making comparison between purchases transaction code with standard coding number; processing control has satisfied recalculation of batch totals check that doing recalculation total batch of each purchase transaction; and output control has satisfy reconciliation check procedure that automatically making accounts reconciliation example from purchases general ledger with accounts payable subsidiary ledger. All those controls proving us that the risk in purchasing activities can be reduced, and it means purchases activities can be well controlled
Co-Authors Lenny . Yulia .