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INDONESIA
Jurnal Akuntansi
Published by Universitas Tarumanagara
ISSN : 14103591     EISSN : 25498800     DOI : 10.24912
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on accounting. Jurnal Akuntansi invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol. 16 No. 2 (2012): May 2012" : 10 Documents clear
Pengaruh Corperate Social Resposibility (CSR) Disclosure Terhadap Nilai Perusahaan Djoko Suhardjanto, Shinta Nugraheni
Jurnal Akuntansi Vol. 16 No. 2 (2012): May 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v16i2.527

Abstract

Tujuan penelitian ini adalah untuk menguji efek CSR pada nilai perusahaan
Peran Strategi Bersaing Dalam Moderasi Hubungan Antara Intelektual Capital dan Nilai Perusahaan Istianingsih .
Jurnal Akuntansi Vol. 16 No. 2 (2012): May 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v16i2.528

Abstract

Tujuan penelitian ini adalah untuk meneliti peran dan strategi bersaing sebagai vaiabel moderating dalam hubungan antara intelektual capital dan kinerja perusahaan.
Pengaruh Rasio Keuangan dan Pertumbuhan Penjualan Terhadap Deviden dan Implikasinya Pada Harga Saham Tita Detiana
Jurnal Akuntansi Vol. 16 No. 2 (2012): May 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v16i2.529

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh keuangan pada keputusan manajemen dalam membayar deviden pada pemegang saham.
Faktor- Faktor Yang Mempengaruhi Terhadap Praktik Perataaan Laba Pada Perusahaan Manufaktur di Bursa Efek Indonesia J. Sumarno, Heriyanto
Jurnal Akuntansi Vol. 16 No. 2 (2012): May 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v16i2.530

Abstract

Income smooting merupakan sebuah upaya manajemen yang digunakan untuk mengurangi fluktuasi pada pendapatan yang dilaporkan supaya cocok dengan target yang di inginkan baik secara aktifisal
Dengan Anggaran, Struktur Organisasi Dan Tata Kerja, Dan Budaya Nasional Dengan Tiga Dimensi (Power Distance, Materialism dan Feminism) Lili SugengWiyantoro; Agus Solikhan Yulianto
Jurnal Akuntansi Vol. 16 No. 2 (2012): May 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v16i2.531

Abstract

Penelitian ini menguji pengaruh dari keterkaitan anggaran, ketergantungan pada ukuran-ukuran kinerja akuntansi
Pengaruh Kemampuan Internal Serta Bantuan Pemerintah Terhadap Kinerja Keuangan Industri Berkala Kota Jayapura Muklis Kanto
Jurnal Akuntansi Vol. 16 No. 2 (2012): May 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v16i2.532

Abstract

Penelitian ini menggunakan sampel sebanyak 231 perusahaan industri kecil yang tersebar di kota Jayapura
Pengaruh Informasi Asimetri, Kinerja Masa Kini dan Kinerja Msa Depan Terhadap Earnings Management Pada Perusahaan Manufaktur Yang Go Publik dari Tahun 2006-2008 Rousilita Suhendah, Elsa Imelda
Jurnal Akuntansi Vol. 16 No. 2 (2012): May 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v16i2.533

Abstract

Manajemen laba merupakan usaha manajemen untuk memaksimalkan keuntungan pribadi mereka dengan cara memanulasi laporan keuangan
ANALISIS TERHADAP LEMBAGA KEUANGAN YANG DAPAT KERJASAMA DENGAN USAHA PERIKANAN TANGKAP DI KABUPATEN KARAWANG Charles Bohlen Purba
Jurnal Akuntansi Vol. 16 No. 2 (2012): May 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v16i2.534

Abstract

Less on developing and contributing fisheries sector on Gross National Product (GNP), especially capture fishing efforts in Karawang Regency, dominantly because of capital limitation and imprecisely capture fishing sector development. This research is trying to analyze the financial feasibility of capturing the fishing sector and its relationship with financial institutions. The analyzing methods would be referred to Hanley and Spash (1993) there are Net Present Value (NPV), Net Benefit-Cost Ratio (B/C Ratio), Internal Rate of Return (IRR), Return of Investment (ROI), and Payback Period (PP). The results show that capture fishing with drift gillnet (JIH), zero and state gill net (JIT) and shell collecting are capture fisheries efforts with good financial conditions and the other three capture fisheries efforts have NPV, B/C Ratio, IRR, ROI and PP appropriate with terms and conditions, then its could be more development and proper to get financial institutions to support. And capture fisheries with fishhook and fishing line are not properly to be developed. There are three potential financial institutions that could support the capture fisheries efforts, but for now on only KUD Mina Singa Perbangsa and BRI Bank which needed its 703.500.000 each year. And from BRI Bank Consist of general business KUPEDES, are optimal could be reaching Rp4.030.000.000, Rp 806.000.000 and Rp 120.900.000 each year. And there are financial institutions which not needed its services because the credits scale offered are not suitable, the relations are not connected, there are problems in collateral, and the trust factor
The Role of Internal Control As a Part of Internal Audit in Implementation As the Legal Service Agency Nitri Mirosea, Hasbudin
Jurnal Akuntansi Vol. 16 No. 2 (2012): May 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v16i2.535

Abstract

Laporan ini menganalisa peran dari kontrol internal sebagai bagian dari fungsi audit
Perilaku Disfungsional Auditor Dalam Pelaksanaan Program Audit Adanan Silaban
Jurnal Akuntansi Vol. 16 No. 2 (2012): May 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v16i2.536

Abstract

Penelitian ini mendiskusikan tipe dari perilaku disfungsional audit dalam pelaksanaan program audit

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