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All Journal JURNAL ECONOMIA Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika
- Rahmawati
Fakultas Ekonomi Universitas Sebelas Maret Surakarta
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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TEKNOLOGI CLOUD ACCOUNTING SOFTWARE DALAM PENGOLAHAN TRANSAKSI KEUANGAN USAHA KECIL MENENGAH Rahmawati, -
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 14, No 1 (2016): MARET 2016
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v14i1.1207

Abstract

Small and Medium Enterprises have a high enough role in improving economic growth in Indonesia. A total of 97% of the workforce can be absorbed by the Small and Medium Enterprises. The increasing presence of SMEs, there arises a problem in the management of financial transactions. SMEs have minimal knowledge in managing their business. With the sober knowledge, resulting in less innovation SMEs in generating product, so it has limited working capital, as well as the lack of expertise and knowledge in developing their business. Cloud Accounting Software comes as accounting software that uses cloud technology to financial management. Where the use of web-based applications that users can access via the Internet using a user and password. This technology makes it easy for users in terms of access anytime anywhere without having to install the program. For SMEs that have solid daily transactions, the technology is suitable to be applied to get the ease of viewing the report. Every transaction that is processed by the user will be directly saved automatically establishes a report. Which is expected to help SMEs to create, read, and manage their financial statements. With so owners can get information and make decisions quickly on most goods and less desirable than traded goods as well as the financial condition of the company for the lending of capital as well as other interests.Keywords: Cloud Accounting Software, Web Based, Financial Transactions Processing, SMEs.
PENGARUH MEKANISME CORPORATE GOVERNANCE, KUALITAS AUDITOR EKSTERNAL, DAN LIKUIDITAS TERHADAP KUALITAS LABA Yushita, Amanita Novi; Rahmawati, -; Triatmoko, Hanung
Jurnal Economia Vol 9, No 2: October 2013
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.203 KB) | DOI: 10.21831/economia.v9i2.1805

Abstract

Abstrak: Pengaruh Mekanisme Corporate Governance, Kualitas Auditor Eksternal, dan Likuiditas Terhadap Kualitas Laba. Tujuan penelitian ini adalah memberikan bukti empiris pengaruh penerapan mekanisme corporate governance yang terdiri dari struktur dewan direksi, kepemilikan manajerial, kepemilikan institusional, komite audit, dan komisaris independen terhadap kualitas laba. Penelitian ini menggunakan sampel sebanyak 22 perusahaan manufaktur yang listing di BEI pada periode 2007-2011. Analisis GLS digunakan sebagai teknik analisis data dalam penelitian ini. Hasil penelitian menunjukkan bahwa struktur dewan direksi, komisaris independen berpengaruh positif dan signifikan terhadap Discretionary Accrual (DTAC) atau berpengaruh negatif terhadap kualitas laba. Kemudian kualitas auditor eksternal berpengaruh negatif dan signifikan terhadap Discretionary Accrual (DTAC) atau berpengaruh positif terhadap kualitas laba. Sedangkan kepemilikan manajerial, kepemilikan institusional, komite audit, dan likuiditas tidak berpengaruh signifikan terhadap kualitas laba.   Kata kunci: corporate governance, kualitas auditor eksternal, likuiditas, kualitas laba. Abstract: The influence of Corporate Governance Mechanism, External Auditor Quality, and Liquidity on the Quality of Earnings. The purpose of this study is to provide empirical evidence of the effect of the application of corporate governance mechanisms consisting of board structure, managerial ownership, institutional ownership, audit committees and independent commissioners on the quality of earnings. This study used a sample of 22 manufacturing companies listed on the Stock Exchange in the period 2007-2011. GLS analysis is used as a data analysis technique in this study. The results showed that the board structure and the proportions of independent commissioner have a positive and significant effect to discretionary accrual (DTAC) or have a negative effect to the earnings quality. The quality of external auditor has a negative and significant effect to DTAC or has a positive effect to the earnings quality. While managerial ownership, institutional ownership, audit committees, and liquidity does not significantly influence the quality of earnings.   Keywords: corporate governance, external auditor’s quality, liquidity, earnings quality.
Co-Authors - Annas Lalo, - - Maylen, - - Mediyati, - Amanita Novi Yushita Hanung Triatmoko