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<![CDATA[Pengembangan Sistem Informasi Berbasis Web Buku Kas Umum Satuan Kerja Perangkat Daerah (SKPD) ]]>
<![CDATA[Yumniati Agustina]]>;
<![CDATA[Widyat Nurcahyo]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 1 (2014) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v3i1.97
<![CDATA[Financial Management Guidelines in the Regulation of the Minister of Home Affairs No. 13/2006 requires the financial performance reports are decentralized to regional working units (SKPD). In order to meet these needs, the role of computer-based information system is the solution. This study developed a web-based information systems for the financial administration processes in the SKPD, which is related to the making of financial performance reports such as General Ledger and Subsidiary Ledgers. This application is emphasized to minimize human error and increase the accountability of the SKPD's financial performance reports. From the test results, the application can produce a perfect output, and found no significant deficiencies in terms of speed and accuracy of the system. In the future, applications need to be developed by adding adequate security to be used over the Internet.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Penerapan Standar Akuntansi Pemerintah Pada Pemerintah Kota Baubau ]]>
<![CDATA[Khayatun Nufus]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 1 (2014) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v3i1.99
<![CDATA[The Government Accounting Standards (SAP) is the accounting principles used for financial reporting and Government Performance. Regional autonomy encourage governments to make regulation in the management and reporting financial statements. The necessity and demands transparency of financial performance provides an overview of importance of local government accounting standards to be applied so that there will be uniformity in the assessment of local government performance. This paper presents the results that the quality of human resources, and political simultaneously significant effect on the implementation of SAP in the Baubau Municipality.]]>
<![CDATA[Governance Dalam Perspektif Auditor Internal Dan Pengaruhnya Terhadap Kemungkinan Kebangkrutan Perusahaan ]]>
<![CDATA[Hotman Fredy]]>;
<![CDATA[Salis Musta Ani]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 1 (2014) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v3i1.100
<![CDATA[This study examines the effect of the application of appropriate corporate governance guidelines for the internal auditor to the possibility of companies experiencing financial difficulties. Together with the control variables, ieLeverage, ROA, Quick Ratio, EPS, and Size, conducted testing using Binary Logit with the dependent variable. Panel data of 25 companies listed on the Indonesia Stock Exchange (BEI) for the total of 50 firm year traced through the annual report, IDX websites and corporate websites, as well as ICMD.The results show that Leverage and Size significantly influence the likelihood companies experiencing financial difficulties. However, this study failed to prove that the company's corporate governance affects the possibility of experiencing financial difficulties. Nevertheless, obtained a description of the application of corporate governance as defined by the guidelines of the internal auditors on average 79%. This proves that the internal auditor is also one of the governance that have contributed to the implementation of good corporate governance in the company so that it can be used as representation of the CG with other CG mechanisms.]]>
<![CDATA[Faktor Determinan Opini Audit Going Concern ]]>
<![CDATA[Rafrini Amyulianthy]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 1 (2014) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v3i1.102
<![CDATA[This research purpose to determine the effect of financial condition of company, the size of audited company, the company's growth and reputation of the Public Accounting Firm to going-concern audit opinion on the company's listed on Indonesia Stock Exchange. Companies sample in this research are industrial trade, services and investment covered years 2007-2012 which 20 companies with. Hypothesis tested by using logistic regression models. The test results showed that the financial conditions using by bankruptcy prediction model Altman Z - Score Revised had positive effect but not significant to going-concern audit opinion. The size of the company which is using by log total assets had negative effect and significant to goingconcern audit opinion. Meanwhile the company's growth had positive effect but not significant to going-concern audit opinion. The public accounting firm's reputation using by the scale of the auditor (affiliated with the Big Four KAP), positive effect but not significant to goingconcern audit opinion.]]>
<![CDATA[Analisis Kritis Pelanggaran Kode Etik Profesi Akuntan Publik Di Indonesia ]]>
<![CDATA[Amrizal Amrizal]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 1 (2014) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v3i1.103
<![CDATA[Public accountant is a profession that a tremendous respect for moral values and ethics, the public accounting profession in order to earn a respectable place in the public it is necessary to build public trust and public interest. Conflict of interest occurs when the practitioners of public accounting as a profession and a public accounting firm as a service company should provide quality services to its clients. It is a challenge to test idealism, morals and ethics of the accountant. Violation of professional standards of public accountant is a reflection of moral and ethical practitioners of public accountants. Several violations such as: audit deadline, the collusion between the accountant with a client, do not keep integrity and competency. Violating the independence, morally or in fact. The impact of code violations committed public accountant including losses to investors or other stakeholders who utilize public accountant audit results. Disappear or diminished public confidence in the public accounting profession, the accounting profession will ultimately harm themselves. Public accountant office conducting violations against the public accounting profession, the trend is likely to increase, this is caused by the growing public access to public accounting profession itself, as long as the public accountant to be behind the Great Wall of that can not be reached by the public or the media.]]>
<![CDATA[Tata Kelola Perusahaan Yang Baik, Manajemen Risiko Dan Kinerja Keuangan Di Bank Syariah ]]>
<![CDATA[Aminudin Aminudin]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 1 (2014) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v3i1.104
<![CDATA[The syariah banking follows the Islamic law making its cultural background very different to the conventional banking. There is tight competition between the two banking systems in providing customer’s expectation with the best quality of customer service. To allow the syariah banking to win the competition against conventional banking, it is important to have the finest product strategy and quality service scheme in place. This research is using Multiple Regression analysis, resulting in four dimensions of quality service.They are assurance, reliability, tangible and empathy. These dimensions can influence positive customer’s satisfaction. Other dimension such as compliance cannot have positive influence on customer’s satisfaction. Statistically that not all variable of quality services demonstrate significant result. Dimension variable that demonstrates significant result is assurance, reliability, tangible and empathy, while compliance and responsiveness does not have significant result and only reach the confidence rate of 95%.]]>
<![CDATA[Kualitas Pelayanan Islami Dan Kepuasan Nasabah Pada Bank Umum Syariah Di Jakarta ]]>
<![CDATA[Ambardi Juniawan]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 1 (2014) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v3i1.105
<![CDATA[The syariah banking follows the Islamic law making its cultural background very different to the conventional banking. There is tight competition between the two banking systems in providing customer’s expectation with the best quality of customer service. To allow the syariah banking to win the competition against conventional banking, it is important to have the finest product strategy and quality service scheme in place. This research is using Multiple Regression analysis, resulting in four dimensions of quality service. They are assurance, reliability, tangible and empathy. These dimensions can influence positive customer’s satisfaction. Other dimension such as compliance cannot have positive influence on customer’s satisfaction. Statistically that not all variable of quality services demonstrate significant result. Dimension variable that demonstrates significant result is assurance, reliability, tangible and empathy, while compliance and responsiveness does not have significant result and only reach the confidence rate of 95 %.]]>
<![CDATA[Jender Dan Tanggung Jawab Kredit UMKM ]]>
<![CDATA[Lailah Fujianti]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 1 (2014) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v3i1.106
<![CDATA[Previous research revealed that women are more responsible for loan repayment (D'Espallie at all, 2011;AgierandSzafarz, 2013 and BoeheandCruz, 2013). The aim of this research to verification of the results of previous research whether there is a difference between men's and women's responsibilities in terms of loan repayment onSMEs in Indonesia and to find out who is more responsible man or woman. The samples were SMEs in Depok and Bogor as many as 65 people were taken by purposive sampling. Methods of data analysis is Mann Whitney two independent samples. The results howed significant differences in loan repayment responsibilities between men and women. Women are more responsible for repayment than men.]]>
<![CDATA[Pelaksanaan Kredit Usaha Rakyat Pada Bank Syariah Mandiri Di Kabupaten Pati ]]>
<![CDATA[Muhamad Nadratuzzaman Hosen]]>;
<![CDATA[Mas Arif]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 1 (2014) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v3i1.107
<![CDATA[One of Government Programs in encouraging for small and medium enterprises (SMEs) is Kredit Usaha Rakyat (KUR). The purpose of the implementation of the program to address the capital investment problem particularly un-bankable proposal. KUR makes SMEs will be able to obtain financing. Then the government authorize the commercial bank for the implementation. One of the authorized commercial bank is Bank SyariahMandiri (BSM). This paper present the findings that debtors characteristics of KUR in BSM is 57.69% male, 85.71% of enterprises, 50% of high school graduates, and 50% of debtors have been become SMEs between 1-10 years. The determinant factors of the debtors of KUR in BSM assumed into five variables, namely information KUR procedures, debtor perception of the KUR, transaction costs, their understanding the value of KUR and Islamic values.]]>
<![CDATA[Dimensi Ekuitas Merek (Brand Equity) Dan Keputusan Pembelian Produk Mie Cepat Saji Di Kota Depok ]]>
<![CDATA[Yanti Budiasih]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 1 (2014) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v3i1.108
<![CDATA[Fact that Indomie (instant noodle) is a brand that most stick in the minds of consumers, and it is the evidence that Indomie has high brand equity. However, the facts also show that other brands are able to occupy under the Indomie brand equity. This paper presents an analysis of the influence of forming the dimensions of brand equity ie brand awareness, brand associations, perceived quality and brand loyalty on purchasing decisions on Indomie products. The population in this study were all the people in the city of Depok who consume Indomie. The sampling technique used was accidental sampling. The data are analyzed by using SPSS 19. The tools of analysis use correlation analysis, regression analysis, coefficients of determination, t-test (test partial) and F test (ANOVA test). The results showed that the dimensions of brand equity factors simultaneouslyinfluence the purchase decision. The most dominant factor influencing the purchase decision is brand associations that is equal to 31.1%.]]>
