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Moh Shidqon
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ajid.shidqon@trisakti.ac.id
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Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung I Lantai 1, Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440. Email : jmat.feb@trisakti.ac.id Telp: 021-5663232(ext.8322)
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INDONESIA
Jurnal Magister Akuntansi Trisakti
Published by Universitas Trisakti
ISSN : -     EISSN : 23390859     DOI : https://doi.org/10.25105/jmat
Core Subject : Economy,
Economics, Econometrics & Finance
The JMAT invites manuscripts in the various topics include, but not limited to, functional areas of financial accounting, accounting sharia, behavioural accounting, information system, auditing, fraud, accounting education, management accounting, management control system, international accounting, tax, professional and business ethics, sustainability, and corporate governance. JMAT is accredited at 3rd rank by the Ministry of Research, Technology and Higher Education of the Republic of Indonesia (RISTEKDIKTI), No. 28/E/KPT/2019. JMAT is published by Lembaga Penerbit Faculty of Economics and Business, Universitas Trisakti (LP-FEB) in collaboration with Ikatan Akuntan Indonesia- Education Compartment. Research method that can be accepted in this journal are both of quantitative and qualitative. The article that was submitted can be used in Bahasa or English. The decision for acceptance depends on blind review results. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts. Several criteria to be accepted are: originality, novelty, proper research method and give the real contribution to theory development, or future research or practitioners. This journal is Open Access journal. This journal allows readers to read, download, copy, distribute, print, search or link to the full texts or its articles and to use them for any other lawful purpose.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2015): Februari" : 5 Documents clear
DAMPAK IMPLEMENTASI ENTERPRISE RESOURCE PLANNING (ERP) YANG DIUKUR DENGAN METODE BALANCED SCORECARD TERHADAP KINERJA MANAJERIAL (STUDI KASUS PADA PERUSAHAAN YANG MENERAPKAN ERP MICROSOFT DYNAMICS AXAPTA DI INDONESIA) Cisilia Tinny Chandra; Yvonne Augustine
Jurnal Magister Akuntansi Trisakti Vol. 2 No. 1 (2015): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (12567.856 KB) | DOI: 10.25105/jmat.v2i1.4939

Abstract

This study is aimed to measure the success of ERP implementation as part of company’s strategic plan. Successful ERP implementation is reflected in the user satisfaction and overall performance, which should be measured periodically to evaluate the impact of ERP implementation on managerial performance. This research was conducted through a survey by distributing questionnaires to Microsoft Dynamics Axapta ERP users in Indonesia. ERP implementation is measured using Balanced Scorecard method. This model uses four interrelated perspectives, namely Financial perspective, Customer perspective, Internal Business Processes perspective, and Learning and Growth perspective. Result of the survey indicates a relationship between ERP implementation in terms of the four perspectives, affect the Managerial Performance. Thus, it can be concluded that the ERP implementation impact on Managerial Performance.
Analisis Pengaruh Karakteristik Perusahaan dan Ekonomi Makro Terhadap Return Saham (Studi Empiris Pada Perusahaan Real Estate dan Property) Frihardina Frihardina; Rossje V Suryaputri
Jurnal Magister Akuntansi Trisakti Vol. 2 No. 1 (2015): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11882.709 KB) | DOI: 10.25105/jmat.v2i1.4940

Abstract

Real estate and property is one of industry that has developed very rapidly. Investors assess that property is not only about human need but also become a good investment for the future. The increase of real estate and property’s company each year on Indonesia Stock Exchange shows that this investment is attracted investors to place their fund to get more return. This study aimed to analyze the effect of financial performance (ROE), size, systematic risk, inflation rate and exchange rate on stock returns of real estate and property company listed on the Indonesia Stock Exchange in observations from 2009-2013 using multiple regression method with SPSS 20. The data used are secondary data from Jakarta Stock Exchange (JSX) Yearly Statistics, Statistik Ekonomi dan Keuangan from Bank Indonesia, official website of Bank Indonesia, Yahoo Finance on 2009-2013. Population research consist of 47 listed companies and the end with purposive sampling method this research employed an empirical study by using 26 companies. The hypothesis test result showed that systematic risk have positive influence to stock return and inflation rate have negative influence to stock return, on the other hand there is no significantly influence for financial performance (ROE), size’s company and exchange rate.
DETERMINASI VARIABEL AKUNTANSI TERHADAP PENENTUAN KEBIJAKAN STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Indra Saputra; Farah Margaretha
Jurnal Magister Akuntansi Trisakti Vol. 2 No. 1 (2015): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (15756.477 KB) | DOI: 10.25105/jmat.v2i1.4941

Abstract

Decisions incompliance with the company's funds come fromits own capital (equity) or by foreign capital (debt). The purpose of this study was to determine the effect of firm size, profitability, business risk, asset structure, cash holdings, non-debt tax shield, signaling and growth effects of capital structure policy. This research was conducted on37samples of companies listed on the Indonesia Stock Exchange(IDX) using time series data from 2008-2011. This study uses multiple linear regression to test the hypothesis to see the contribution of each variable individually and simultaneously in influencing the structure of funding. The results show that firm size, asset structure, and signaling effect has a positive and significant effect on the capital structure policy. Other variables, namely business risk and cash holdings have a negative correlation and significant effect on the capital structure of these results support the trade of theory and pecking order theory. Further testing of profitability, non-debt tax shield and the growth does not affect the capital structure in manufacturing companies. If the company uses debt funding source soft he factors accounting variables such as firm size, asset structure, business risk and the effect of signaling a decisive factor in the decision making of the company's capital structure policy so as to provide optimal results.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PERATAAN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia) Imas Gandasari; Vinola Herawaty
Jurnal Magister Akuntansi Trisakti Vol. 2 No. 1 (2015): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (10426.18 KB) | DOI: 10.25105/jmat.v2i1.4942

Abstract

The purpose of this study was to examine the influence of return on assets, net profit margin, dividend payout ratio, financial leverage and firm age to income smoothing moderated good corporate governance as well as to test the size of the company that will control the income smoothing. This study used logistic regression test. Samples are companies listed on the Jakarta Stock Exchange by taking a sample of 174 firms from 2011-2013. Sampling is done by using purposive sampling method. Test the above hypothesis used SPSS 20. Based on the analysis it can be concluded that the dividend payout ratio negatively affect income smoothing, while the return on assets, net profit margin, financial leverage¸ firm age no significant effect on income smoothing. Good corporate governance can only moderate the effect of the dividend payout ratio to income smoothing. The size of the company as variable controls of an effect on income smoothing. 
EFISIENSI PASAR SAHAM SYARIAH DI INDONESIA BERDASARKAN PENGUMUMAN PERUBAHAN KOMPOSISI SAHAMDI JAKARTA ISLAMIC INDEX (JII) Mas Nur Mukmin; Hermi Hermi
Jurnal Magister Akuntansi Trisakti Vol. 2 No. 1 (2015): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5114.186 KB) | DOI: 10.25105/jmat.v2i1.4943

Abstract

This research is aim to figure out the information content and market efficiency of syariah stock exchange in Indonesia based on the announcement of the change of stock composition in Jakarta Islamic Index (JII). This research is addressed to the included and excluded stocks. This research use event study method. The window event last for seven days (t-3 to t+3).The result support signalling theory. There’s no abnormal return around the window event for the included stocks. Negative abnormal return exist for the excluded stocks. The result also showed that JII is an efficient market in a semi-strong form based on the announcement of the JII stock composition change.

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