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Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Published by Universitas La Tansa Mashiro
ISSN : 23376112     EISSN : 28072804     DOI : http://dx.doi.org/10.55171
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Studia Akuntansi dan Bisnis diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi (STIE) La Tansa Mashiro. Jurnal ini merupakan gabungan dari Jurnal Program Sarjana dengan nama StakeholderS (ISSN 1978-0648) dan Jurnal Program Pascasarjana dengan nama Gaung (ISSN 2089-1253). Sejak Volume I Nomor 1 April 2013, sebagai terbitan perdana, berkala ini berganti nama menjadi Jurnal Studia Akuntansi dan Bisnis. Frekuensi terbit yakni tiga kali setahun yaitu bulan April, Agustus, dan Desember. Jurnal Studia Akuntansi dan Bisnis memiliki fokus dan ruang lingkup : Ilmu akuntansi Ilmu manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 1, No 2 (2013)" : 6 Documents clear
Kecurangan Dalam Laporan Keuangan Mohammad Ali Sartono
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 1, No 2 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v1i2.27

Abstract

Financial Statements Fraud (FSF) is harmful not only for individual but also to financial markets and society as a whole. The stock market can be viewed as a mechanism that assigns gains and losses to individual stockholders on risk and reward basis. About half of FSF’s involve overstating revenues and overstating assets, with overstating revenues being the most common type of financial statement frauds. The Sarbanes-Oxley Act (SOX) focus on preventing financial statement fraud for publicly traded companies, but much of its application can be useful for private companies. The SOX is to minimize FSF by promoting strong GCG. If the audit committee does its job well, FSF cannot be occurred.
Evaluasi Tanggung Jawab Sosial Perusahaan Kabupaten Lebak Bambang Pujo Purwoko
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 1, No 2 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v1i2.28

Abstract

The purpose of policy evaluation research is to provide a foundation for the design of scientific regulations relating to the interests of the object to be regulated in the draft legislation. This research method is done with the literature related to corporate social responsibility and dig legal materials to be used as a reference in the draft. This policies research recommendations: (1) TSP has great potential for development helps to improve the economic sector and other sectors that will ultimately improve the welfare, (2) the Act and Regulation that there have not been set TSP technically, for the technically necessary arrangements done by making laws that TSP by the company together with Lebak Development Program.
Peran Keterlibatan Kerja dan Komitmen Organisasi Terhadap Perubahan Organisasi Zakiyya Tunnufus
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 1, No 2 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v1i2.23

Abstract

This paper aims to examine the effect of work involvement and organization commitment on organization change. This study was done at in penitentiary of Rangkasbitung. The responden were employee of penitentiary of Rangkasbitung. The respondents were 54 employee of the penitentiary of Rangkasbitung in Banten. The study showed that organization change is assumed to be significantly affected by the of work involvement and organization commitment. Adopting a quantitative approach, this cross sectional study applies a self-administered survey questionnaire for data collection. The result proved that the organization change was directly affected by the involvement and organization commitment in organization and organization commitment was, in turn, directly affected by the work involvement.
Pengaruh Budaya Organisasi, Gaya Kepemimpinan, Dan Motivasi Kerja Terhadap Kinerja Pegawai Mr. Stepanus
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 1, No 2 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v1i2.24

Abstract

This study reports the effect of organizational culture, leadership style and work motivation toward job performance of the employees. The research was a survey conducted in October 2009 with Sample 80 taken randomly. Data were analyzed by using path analysis. Result shows that job performance is directly affected by leadership style and motivation.
Hubungan Sistem Informasi Akuntansi Modal Manusia Dengan Keputusan Investasi Mr. Taufiqurrahman
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 1, No 2 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v1i2.25

Abstract

This study explores firstly, whether human resource accounting information in individual experience are relationship to investment decisions. Secondly it examines which individual perceptions of human resource accounting information is relationship to investment decisions. In this paper the services, investment and manufacturing companies decision makers of Indonesia Stock Exchange, were selected as the statistical population in 2012. Sampling technique was random sampling Technique. Furthermore, this research distributed 80 questionnaires between investment experts and analysts and financial managers and experts of auditing companies. The results indicate that human resource accounting information is relevant and relationship to investment decisions.
Kualitas Layanan Terhadap Kepuasan Nasabah Euis Azizah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 1, No 2 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v1i2.26

Abstract

This study is intended to look for differences in service quality between conventional banks and Islamic banks on customer satisfaction. This study uses associative quantitative survey, which aims to find an overview of the comparison of the average valuation of the two groups view service quality on customer satisfaction. The study population was a customer. Bank Rakyat Indonesia and Bank Syariah Mandiri in Rangkasbitung, which amounted to 20 respondents. The study sample was part of the study population, which amounted to 20 respondents drawn using purposive sampling. From the test results of the above analysis it can be concluded that there is no difference between the groups of respondents variants Bank BRI and Bank Syariah Mandiri and there is no difference in the average assessment of the quality of service at the Bank BRI and Bank Syariah Mandiri.

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