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JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)
Published by Universitas Pakuan
ISSN : 25023020     EISSN : 25024159     DOI : 10.34204/jiafe
Core Subject : Economy,
Economics, Econometrics & Finance
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) is a media for publishing scientific articles in accounting and business. JIAFE accepts empirical or conceptual articles which are particularly relevant with all accounting and business aspects.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 2, No 1 (2016): Vol 2, No 1 (2016) Edisi 1" : 6 Documents clear
PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL ATAS BIAYA PRODUKSI AIR MINUM DALAM KEMASAN 240ML PADA PT. AQUA GOLDEN MISSISSIPPI TBK. Arief Tri Hardiyanto
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 2, No 1 (2016): Vol 2, No 1 (2016) Edisi 1
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (788.639 KB) | DOI: 10.34204/jiafe.v2i1.524

Abstract

This study shows how the role of internal audit is adequate can play a role in supporting the effectiveness of internal controls over the production cost of bottled water 240ml at PT. Aqua Golden Mississippi Tbk. (Branch Mekarsari). The method used in this research is descriptive statistic by using Spearman Rank correlation coefficient with n = 15 and a significant level of 0.05. Based on the research that has been described, it can be concluded that the respondents in the role of internal audit is adequately provide answers strongly agree and agree amounting to 96.1% of respondents regarding the effectiveness of internal control over production costs by 97.02% answered strongly agree and agree, The role of internal audit in supporting the effectiveness of internal controls over the production cost of bottled water 240ml including a very strong, which is 89.96%. While the remaining 10.04% influenced by other factors not included in the research conducted by the author. Thus it can be said that adequate internal audit was instrumental in supporting the effectiveness of internal controls over the production cost of bottled water 240ml at PT. Aqua Golden Mississippi Tbk. (Branch Mekarsari).Keywords: Internal Audit, Internal Control, Cost of Production
PENGARUH EPS, ROE, ROA DAN DER TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR SEMEN YANG TERDAFTAR DI BEI Asep Alipudin
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 2, No 1 (2016): Vol 2, No 1 (2016) Edisi 1
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (835.737 KB) | DOI: 10.34204/jiafe.v2i1.519

Abstract

The purpose of this study was to determine the effect of earnings per share (EPS), return on equity (ROE), return on assets (ROA) and debt to equity ratio (DER) to the price of shares in the sub-sector of cement which is listed on the Stock Exchange simultaneously. There is also the test used is the classic assumption test, test the coefficient of determination, t test, and F test results show earnings per share (EPS), return on equity (ROE), return on assets (ROA) and debt to equity ratio (DER) jointly positive effect on stock prices at a cement company listed on the Indonesia stock Exchange (BEI) in the period 2010-2014.Keywords: Earning per Share (EPS), Return on Equity (ROE), Return on Assets (ROA), dan Debt to Equity Ratio (DER)
PENGARUH EPS, ROE, ROA DAN DER TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR SEMEN YANG TERDAFTAR DI BEI Asep Alipudin
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 2, No 1 (2016): Vol 2, No 1 (2016) Edisi 1
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (835.737 KB) | DOI: 10.34204/jiafe.v2i1.521

Abstract

The purpose of this study was to determine the effect of earnings per share (EPS), return on equity (ROE), return on assets (ROA) and debt to equity ratio (DER) to the price of shares in the sub-sector of cement which is listed on the Stock Exchange simultaneously. There is also the test used is the classic assumption test, test the coefficient of determination, t test, and F test results show earnings per share (EPS), return on equity (ROE), return on assets (ROA) and debt to equity ratio (DER) jointly positive effect on stock prices at a cement company listed on the Indonesia stock Exchange (BEI) in the period 2010-2014.Keywords: Earning per Share (EPS), Return on Equity (ROE), Return on Assets (ROA), dan Debt to Equity Ratio (DER)
ANALISIS PENERAPAN PRINSIP PENYAJIAN DAN PENGUNGKAPAN STANDAR AKUNTANSI KEUANGAN INDONESIA TENTANG KOMBINASI BISNIS PADA LAPORAN KEUANGAN PT TELEKOMUNIKASI INONESIA (PERSERO) TBK PERIODE 2012-2014 Siti Maimunah
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 2, No 1 (2016): Vol 2, No 1 (2016) Edisi 1
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (544.633 KB) | DOI: 10.34204/jiafe.v2i1.517

Abstract

Presentation of the value of intangible assets recorded on the financial statements of PT Telekomunikasi Indonesia (Persero) Tbk, there is the value of goodwill should be presented separately to intangible assets. Presentation of goodwill which is not separated from intangible assets to become a problem for the users of financial statements to understand the content of those statements. This study aims to determine how the process of business combinations on the PT Telekomunikasi Indonesia (Persero) Tbk. The study uses secondary data from annual reports and financial statements of the period of 2012 through 2014, and primary data in the form of a questionnaire as a proponent of the theory applied by the researchers so that research will be measurable and objective. The results of this study indicate that goodwill is initially measured at cost, being the excess of the aggregate of the consideration transferred and the value that is recognized by the non-controlling interest and goodwill are presented in the statement of the position of non-current assets kuangan section. PT Telekomunikasi Indonesia (Persero) Tbk in the presentation of its financial statements as a whole in accordance with the standards set, but in the activities of the business combination of PT Telekomunikasi Indonesia (Persero) has not been fully in accordance with IAS 22 revised 2010 from the acquisition resulted in goodwill activities. Goodwill should have been presented in the consolidated statement of financial position on the part of non-current assets separately to other intangible assets.Keywords: Business combinations, acquisitions, goodwill, fair value.
IMPLEMENTASI TAX PLANNING TERHADAP PERHITUNGAN PPh BADAN PADA PT CITRA ABADI SEJATI Wiwik Budianti; Ihda Okta Evi Ana
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 2, No 1 (2016): Vol 2, No 1 (2016) Edisi 1
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (95.167 KB) | DOI: 10.34204/jiafe.v2i1.688

Abstract

Tujuan penelitian ini adalah untuk mengetahui (1) gambaran kebijakan penyusutan aset tetap pada PT. Citra Abadi Sejati, (2) penerapan metode penyusutan aset tetap pada PT. Citra Abadi Sejati dengan metode alternatif sesuai dengan ketentuan perpajakan, (3) apa pengaruh penerapan perencanaan pajak aset tetap terhadap efisiensi beban pajak penghasilan badan pada PT. Citra Abadi Sejati. Jenis penelitian yang digunakan dalam skripsi ini adalah Penelitian Eksplanatori dengan metode penelitian studi kasus, dan teknik penelitian analisis kuantitatif. Untuk memperoleh data dan informasi yang diperlukan, maka penulis melakukan penelitian terhadap unit analisis pada PT. Citra Abadi Sejati, yaitu sumber data dan informasi yang diperoleh dari bagian Akuntansi. Dari hasil penelitian dapat disimpulkan bahwa implementasi tax planning terhadap aset tetap berpengaruh terhadap efisiensi beban pajak peghasilan badan dan saran yang dapat penulis berikan adalah agar perusahaan melakukan perencanaan pajak terhadap aset tetapnya dengan memilih metode penyusutan garis lurus sehingga dapat memperkecil beban pajak penghasilannya.Kata Kunci: Implementasi Tax Planning, Perhitungan PPh Badan
ANALISIS SAHAM-SAHAM LQ45 UNUK MEMBENTUK PORTOFOLIO YANG OPTIMAL DENGAN MENGGUNAKAN SINGLE INDEX MODEL Zul Azhar
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 2, No 1 (2016): Vol 2, No 1 (2016) Edisi 1
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (539.782 KB) | DOI: 10.34204/jiafe.v2i1.527

Abstract

The purpose of this research is to determine the 45 blue chip stocks which are included in the optimal portfolio with a single index models and determine the value of expected return and standard deviation of the optimal portfolio by using a single index models. The data in this study performed statistically descriptive. The conclusion of this study is to assist in investing should do anallisis with a single index models.Keywords : Investment, Investor, portofolio, risk. Single index model

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