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All Journal Ekonomi Bisnis Majalah Ilmiah Ekonomi Komputer Accounting Management IJBE (Integrated Journal of Business and Economics) (JRAMB) Jurnal Riset Akuntansi Mercu Buana MABIS: Manajemen dan Bisnis Solusi: Jurnal Kajian Ekonomi dan Bisnis Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Indonesian Capital Market Review SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis Prosiding SeNTIK STI&K
Luluk Kholisoh
Universitas Nusa Megarkencana
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Journal : Accounting

 1 
INFLATION ACCOUNTING ASSESSMENT OF RELEVANCE FINANCIAL REPORT AT. Astragraphia, TBK One, Wigiyanti; Kholisoh, Dr. Luluk
Accounting 2009
Publisher : Accounting

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Abstract

An example of state-owned Indonesian company to calculate an inflation shock of inflation accounting, the need to know The main purpose of its financial statements and the economy of a developing country is the low level of inflation, but the problems often faced by countries developed is the high rate of inflation, causing the economic crisis. While the accounting records in Indonesia are generally embraced Historical Cost, where these concepts do not know of any such changes influence inflation of stable monetary unit that resulted in all transactions that occurred recorded on the basis of historical value or the value obtained during a transaction. Goal research to find out how to make financial reports to include elements know the size of the effect of inflation and the inflation factor to the report finance was beneficial or detrimental to the internal party. Now results showed that PT. Astragraphia, Tbk in December 2007 and 2008 in calculating the financial statements using the price index consumer (CPI) there were significant differences in outcome results This company gained a slight loss or decreased profits. Keyword : inflation, financial report
DETERMINATION OF COST OF PRODUCTION Activity Based Costing SYSTEM WITH BAMBOO CRAFT ON INDUSTRY karti AJI Ariyanto, Harnawan; Kholisoh, Dr. Luluk
Accounting 2009
Publisher : Accounting

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Abstract

Intense competition in the business world today forced the management of the company / industry to consider carefully the cost of products for the products they produce. Moreover Indonesia entered the Asian free trade area in which the level of competition not only from within the country but include competition from other countries. This forced the industry / firms examine the procedures used for determining cost. Determining the selling price of the product must take into account that accurate product costs, because of good cost analysis will reflect a good decision. From the calculation of production costs imposed by bamboo handicraft companies Karti Aji (traditional system) and the cost of production according to the author (ABC system) there are several conclusions, namely: So far the company Karti Aji bamboo handicraft factory overhead charge into a product with an allocation of raw materials by using the estimates. Thus the production cost calculation becomes less accurate. Error in determining the cost of production will affect the level of company profits, because firms can not compete in terms of determining the cost of goods manufactured Keywords : cost of production, activity based costing system
PAYROLL ACCOUNTING SYSTEM DESIGN AND WAGE IN YOGYAKARTA GEA CRAF Wardani, Mira Kurnia; Kholisoh, Dr. Luluk; Murdo,M.Si, Drs. Yuri
Accounting 2010
Publisher : Accounting

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Abstract

The purpose of this study was to determine how the implementation of Accounting System Payroll and Wage craf Gea has done so far. It also made the design of accounting systems appropriate Payroll and Wage Gea craf applied. Data collection was performed under the method of documentation, methods of interviewing and observation methods. Where in the method of documentation we do the recording and retrieval of data. The method of interview we conducted interviews in order to obtain information, testimony and statements from the leadership and employees involved in payroll and wages. The results of data collection indicate that the payroll and accounting system at Gea craf wage is still very simple and lack the necessary documents and calendar notes Gea craf highly vulnerable to fraud. And the need for payroll and accounting system design an appropriate wage to be implemented in craf Gea. Key words: accounting system, wage system
ANALYSIS OF CALCULATION IN Mudharabah TO INCREASE REVENUE TRADERS IN BMT of ATI BENING GROBOGAN DISTRICT Tida, Khusnamah; Kholisoh, Dr. Luluk; Nawarcono, SE., MM, Winanto
Accounting 2010
Publisher : Accounting

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Abstract

The existence of an existing conventional bank interest in the system prioritizes operasiolnalnya, while the Islamic Bank are not familiar with the term of interest but which is the term used for the results. Banking with sharing system designed terbinanya for unity in the risks and share the results of operations between the owner of the funds that keep their money in the bank, with the bank as manager funds and also the people who need funds that can be existed as borrower or the fund manager. With financing coupled with the guidance capital management and business to business productivity help to improve which in turn will affect the increased revenue traders small. This is the basis for the author to take the title "Analyst calculation Mudharabah to increase the income of traders in BMT Ati Bening Grobogan district”. The purpose of this study was to describe and analyze the effect of Mudharabah increased income traders in District Grobogan. The population of this study is the customer who received BMT Bening Ati Mudharabah, whose population amounted to all customers, the sample There are 100 (40 data can be processed) and the sampling technique using proportional cluster random sampling technique. The method of data collection yangdigunakan methods are questionnaires and documentation. Methods of data analysis used in this research is simple regression analysis of prediktor.Hasil research shows that by calculating the correlation coefficient between variables X and Y variables dipeoleh r r hits at 10.500 and table is 1.98, which means there was significant correlation between the increase of revenue Mudharabah small traders. From the simple regression equation obtained Y = 4.987 + 1.215 X, While hypothesis testing is performed with T test t hits obtained for10.500 which means that said that Ha is the influence of financing to increase merchant revenues Grobogan District "Acceptable". Based on the above conclusions, the authors present suggestions include the need for further research on the variables that affect increased revenue that the available job opportunities, skills and expertise, motivation and tenacity to work. Keywords: Mudharabah, increased revenue.
Effect on Corporate Governance and Profitability Information Disclosure Prayudi, Arditya; Kholisoh, Dr. Luluk
Accounting 2010
Publisher : Accounting

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Abstract

This study aims to see the impact of the implementation of corporate governance on the disclosure of information. Implementation of corporate governance and disclosure are the two subjects that can protect investors from the asymmetry of information. In this study, the sampling method used was purposive sampling of selected samples from populations with certain criteria, namely the companies that entered in the 10 top ranking conducted by IICG from 2003-2008. Variables tested in this study consisted of disclosure of information to be seen impact on the implementation of Corporate Governance. Corporate Governance and profitability variables were also tested its effect on the level of disclosure. The analysis used in this research is descriptive statistics, normality test, the classical assumptions and multiple regression analysis. From the regression analysis conducted, it can be concluded that the implementation of the Corporate Governance significantly influence the level of disclosure of a company. Companies with high corporate governance index will reveal better information in the financial statements. Vice versa, companies that provide high disclosures in the financial statements will show that the implementation of Corporate Governance in the company, the better Keywords: Corporate Governance, Disclosure of information.
Co-Authors Arditya Prayudi Cut Srikandi Darini, Sri Darmadi Darmadi Dhiana Ekowati Drs. Yuri Murdo,M.Si Eliya Isfaatun Fajriyah, Anis Harnawan Ariyanto Helly Septi W.,S.E.,MM Istiqomah, Nur Indah Khusnamah Tida Magdalena PD, Maria Maria Magdalena PD Maria Magdalena Pur Dwiastuti Mawar Sari, Defita Mira Kurnia Wardani Muriya, Septy Pramukti, Alfama Meilan Pur Dwiastuti , Maria Magdalena Reza Arya Taufiqurrohman Rika Subardiyani Romadoni, Lilin Riani Rr. Dharma Tintri Edi Raras Sri Hermawati Sukmarani, Wendri Supadmini, Sri Supardi Supardi Susilawati, Rini Tegar, Akhita Ash Warsiman Wigiyanti One Winanto Nawarcono