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(JRAMB) Jurnal Riset Akuntansi Mercu Buana

akuntansi
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Published by Universitas Mercu Buana Yogyakarta

ISSN : 24601233 EISSN : 25484338 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

(JRAMB) Jurnal Riset Akuntansi Mercu Buana is a blind-reviewed journal published periodically twice a year (Mei and November). The journal publishes papers in the field of accounting and finance that give significant contribution to the development of accounting practices and accounting profession in Indonesia.

Arjuna Subject : -

Articles 7 Documents

Search results for , issue "Vol 2, No 1: Mei 2016" : 7 Documents clear

The effect of DAU and PAD to enconomic growth with capital expenditures as intervening variabels Manggar Wulan Kusuma
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 2, No 1: Mei 2016
Publisher : Universitas Mercu Buana Yogyakarta

This study aims to determine whether the general allocation funds and local revenue can affect economic growth in South Sulawesi Province by using variable capital expenditure as an intervening variable. The data source used is secondary data in the form of financial report of local government of regency / city in South Sulawesi Province in 2006 until 2013. Data analysis technique used is Partial Least Square (PLS) analysis. The result of the research shows that 1) General allocation fund has negative effect to capital expenditure; 2) Original revenue of the region has a positive effect on capital expenditure; 3) Capital expenditure negatively affects economic growth.

The role of forensic audit science in corruption case handling of equipment procurement of driving license simulator (sim) Gressi Hariyanti
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 2, No 1: Mei 2016
Publisher : Universitas Mercu Buana Yogyakarta

This study aimed is finding out if the new science of accounting role in handling corruption cases plaguing Indonesia. There are two suspects in this case are Djoko Susilo and Didik Purnomo. The data collecting was done through electronic media, mass media and website. This research is a form of case studies which has the main question ifthere is any role of forensic audit science in corruption case handling of equipment procurement of driving license simulator (SIM)or not. The analysis shows that the science of forensic audit is able to assist the government in dealing with cases of corruption in Indonesia.

Financial ratio analysis (case study on pharmaceutical industry in indonesia listed on the indonesia stock exchange year 2012-2014 Annisa Fatkhul Jannah
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 2, No 1: Mei 2016
Publisher : Universitas Mercu Buana Yogyakarta

AbstrakThe purpose of this thesis is to analyze the financial performance of pharmacycompanies are included in the main board at the Indonesia Stock Exchange based on the results of the analysis of financial ratios on the financial statements of each company during the period 2012-2014.The method used is descriptive research by analyzing financial statements using quantitative data and data analysis techniques used by the researchers are financial ratios, namely Liquidity Ratios, SolvencyRatios, Activity Ratios and Profitability Ratios. The results based on the liquidity ratio current ratio PT Darya Varia Laboratoria current ratio have a value higher than the company's competitors. Acid test ratio PT Sido Appears Pharmaceutical Industry Tbk acid test ratio has a value higher than the company's competitors. Value solvency ratio debt ratio has a value of PT Indofarma Tbk highest debt ratio than the company's competitors. The value of the accounts receivable turnover ratio of activity of PT Darya Varia Laboratoria Tbk has the lowest value of the accounts receivable turnover compared to the company's competitors. The value of inventory turnover and Pharmaceutical PT Industri Jamu Sido Appears Tbk has the highest inventory turnover value than the company's competitors. Fixed asset turnover value of PT Kalbe Farma Tbk has the highest value of fixed asset turnover than the company's competitors. Toral turnover value of assets of PT Kalbe Farma Tbk has the highest value of total asset turnover than the company's competitors. Value gross profit margin profitability ratios PT Taisho Pharmaceutical Indonesia Tbk have the value

Managerial ownership prediction model usinglogistics multinomial analysis technique Triska Dewi Pramitasari; Isti Fadah; Hadi Paramu
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 2, No 1: Mei 2016
Publisher : Universitas Mercu Buana Yogyakarta

Agency conflictoccurs because of the misalignment between the interests of managers and shareholders.Managerial ownership is one of the mechanisms used to minimize the occurrence of agency conflict.The greater managerial ownership in the company, the management will improve performance to achieve the interests of shareholders and its own interests.This study examines the factors that are used in predicting the managerial ownership that is dividend policy, debt policy, profitability, company size, investment opportunities, the company's value and the market value of equity.The sample in this study is LQ45 companies as many as 81 companies during the period 2011-2015, which were analyzed using multinomial logistic analysis to find out which of the seven independent variables that can be used to predict managerial ownership in the perspective of agency theory.The results of this study concluded that the dividend policy, debt policy and equity market value consistently affect managerial ownership prediction of medium and large categories, while profitability, company size, investment opportunities and the value of the company did not consistently affect the prediction of managerial ownership.

Factors Affecting Financial Performance Of District/City Local Government Of Yogyakarta Aristyan Jeffri Nugroho; Martianus Budiantara
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 2, No 1: Mei 2016
Publisher : Universitas Mercu Buana Yogyakarta

The research aims to find out factors of financial performance of local goverment regencies or city in Yogyakarta. Independent variabel are wealth of local goverment, dependence with central goverment, and local goverment expenditures. On the other hand the dependent variable is financial performance of local goverment as measured by the efficiency ratio. Population of this research are local goverment financial report (LKPD) of Yogyakarta period 2010-2014 audited by BPK. The sample are estimate realization report (LRA) all regencies or city and the province of Daerah Istimewa Yogyakarta. Hypothesis of this research were examined by using multiple regression in SPSS 16 software. Result of this reearch indicate that wealth of local goverment have significant positive effect on the financial performance of local goverment. Dependence with central goverment have significant positive effect on the financial performance of local goverment. Then, local goverment expenditures also have significant positive effect on the financial performance of local goverment. Faktor-faktor yang mempengaruhi kinerja keuangan pemerintah daerah kabupaten/kota yogyakarta

The Deciding Factor Is The Timeliness Of Corporate Internet Reporting On Manufacturing Companies Registered In Bei V.Wiratna Sujarweni; Lila Retnani Utami
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 2, No 1: Mei 2016
Publisher : Universitas Mercu Buana Yogyakarta

This remarkable technological development become a part of helping human’s works at this time. Technology will be used by humans to make ther activity become more effective and efficient. Internet proofs the existence of the rapid technological development, internet become one of the new alternative for a company to provide the information of their company both financially or non-financially. This research aims to analyze the defining factor of Corporate Internet Reporting’s timeliness. The research’s population is all registered manufacture company in Indonesia Stock Exchange. The sample using purposive sampling method. Data collecting method is using documentation method. Hypothesis testing using logistic regression analysis. The results of this research is that the defining factor from Corporate Internet Reporting’s timeliness variable company, profitability, laverage, liquidity, issue of shares measurement.

State loss analysis with investigation audit implementation on cheating indication of subsidized fertilizer distribution in the district x with fraud triangle analysis Ifanatul Khasanah
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 2, No 1: Mei 2016
Publisher : Universitas Mercu Buana Yogyakarta

This study aims to investigate fraud cases in the distribution process of subsidized fertilizers to disclose the facts in proving the fraud or commonly called the investigative audit. Fraud identification is done by applying an audit investigation on the distribution, use and supervision of subsidized fertilizer by analyzing the elements related to the fraud triangle. Fraud triangle theory is an idea that examines the causes of fraud. This idea was first coined by Donald R. Cressey (1953) which states that there are three conditions that are always present in every instance of fraud. The three conditions namely, pressure, opportunity and rationalization. The population of study is farmers, farmer groups, retailers and supervisor in PT. PUSRI Central Java marketing area. The sample selection was done in the District X to some farmers, farmer groups, retailers, and supervisors as witness. The data collection is done by applying the elements of the investigation that is observation, interview, and secret documentation process. Then indications of fraud were analyzed using analysis of fraud triangle. The results show that the fraud identified in the fraud on data collection of Definitive Plan for Group Needs (RDKK) and the lack of oversight and public ignorance about the mechanisms of subsidized fertilizer procurement. After conducting an investigative audit can be known perpetrators of fraud in the mechanisms of subsidized fertilizer. Aspects of the problem that there are indications of fraud, indications are all contain elements of fraud triangle.

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Kab. bantul,

Daerah istimewa yogyakarta

INDONESIA