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Yulius Kurnia Susanto
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INDONESIA
Jurnal Bisnis dan Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Trisakti
ISSN : 14109875     EISSN : 26569124     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues such as management, accounting, economic and others. This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
Arjuna Subject : -
Articles 3 Documents
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Search results for , issue "Vol 8 No 3 (2006): Jurnal Bisnis dan Akuntansi" : 3 Documents clear
ANALISIS BEBERAPA FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PERUSAHAAN JASA TRANSPORTASI, PERDAGANGAN DAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK JAKARTA DEWI AGUSTINA
Jurnal Bisnis dan Akuntansi Vol 8 No 3 (2006): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1524.466 KB) | DOI: 10.34208/jba.v8i3.216

Abstract

The aim of this research is to find the factors that influence completeness of financial statement disclosures index. The independent variables are Profitability, Leverage, Percentage of Public Owned, and Status. The research used a purposive sampling method with 11 data of service transportation companies, 36 trading companies, and the last 69 data of manufacturing companies listed at Jakarta Stock Exchange in 2004-2005. The data analyzed by multiple regression. The result of the service transportation companies study showed that Profitability has significant influence toward completeness of financial statement disclosures index in 2004-2005, but Leverage, Percentage of Public Owned, and Status has not significant influence toward completeness of financial statement disclosures index. The result of the trading companies study showed that Leverage has significant influence toward completeness of financial statement disclosures index but profitability, Percentage of Public Owned and Status has no significant influence toward completeness of financial statement disclosures index in 2004-2005. The result of the manufacturing companies showed that Percentage of Public Owned has significant influence toward completeness of financial statement disclosures index but Profitability, Leverage, and Status has no significant influence toward completeness of financial statement disclosures index in 2004-2005.
PERSEPSI TENTANG PENGEMBANGAN KARIR KARYAWAN TSM MANAHAN P TAMPUBOLON
Jurnal Bisnis dan Akuntansi Vol 8 No 3 (2006): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1587.086 KB) | DOI: 10.34208/jba.v8i3.237

Abstract

The objective of this research is to study ithe relationship between, organization culture, job satisfaction, tolerance for conflict, with perception for career development. This research was conducted at Trisakti School of Management at Jakarta with sample selected randomly. The research concludes that there are positive correlation between; 1). Organization culture with perception for career development, 2). Job satisfaction with perception for career development, 3). Tolerance for conflict with perception for career development. Moreover, there is positive correlation between organization culture, job satisfaction, and tolerance for conflict, with perception for career development.
NEW PUBLIC MANAGEMENT, ACCOUNTING REFORM, AND INSTITUTIONAL PERSPECTIVE OF PUBLIC SECTOR ACCOUNTING IN INDONESIA ALI DJAMHURI; MAHMUDI MAHMUDI
Jurnal Bisnis dan Akuntansi Vol 8 No 3 (2006): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1447.503 KB) | DOI: 10.34208/jba.v8i3.240

Abstract

This study discusses the development of New Public Management (NPM) and accounting reform in public sector organization. The first part of this study discusses the theoretical concept and Characteristics of NPM as well as the relevant factors behind the development of NPM around the world. The second part tries to relate accounting reform in the context of NPM. Special attention is also given to complexities emerge in the implementation of accounting reform, that is a movement from single entry and cash basis accounting into accrual based and double entry accounting systems. At the end, this study discusses the institutional perspective in sociology relevant to public sector accounting, specifically correlated to the process of accounting reform. As Indonesia now is in the process of implementing autonomy and decentralization policies which one of its initiative is putting accrual double entry accounting systems in place, this study also specifically highlight the process of accounting reform in Indonesia.

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