Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Media Riset Akuntansi Auditing & Informasi

mraai
Website

Published by Universitas Trisakti

ISSN : 14118831 EISSN : 24429708 DOI : 10.25105/mraai

Core Subject : Economy,

Economics, Econometrics & Finance

Media Riset Akuntansi Auditing & Informasi (MRAAI) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2002, three times a year, (April, August, December). This journal was accredited by Dikti of 2006-2009. Start from 2015, we change the publication frequency to twice a year (April and September) The aim of Media Riset Akuntansi Auditing & Informasi to disseminate research result in accounting, auditing and information. This journal did not give limitation on research method, both of quantitative and qualitative can be accepted. The article that was submitted can be used in Bahasa or English. The decision for acceptance depends on blind review results. 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 382 Documents

13 14 15 16 17

UBUNGAN KEAHLIAN USE DENGAN PARTISIPASI USER DAN H BUNGAN PARTISIPASI USER DE GAN VARIABEL LAIN Indriasari Kusumadewi
Media Riset Akuntansi, Auditing & Informasi Vol. 3 No. 3 (2003): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

User participation in information system considered as an essential key to system success. This research suggested that user expertise will effect user participa-tion in information system development and user participation is pot having direct rule to system success but it will be mediated by variables, such as ta uncertainty, system acceptance and user satisfaction.The result supports the similar research conducted by p vious researchers. Data analysis of 184 respondents from various characteristics concludes that user expertise correlates positively in stimulating user particcipation in Oformation system. In addition, user participation in information system have positive correlation with task certainty, system acceptance and user satisfaction.Keywords: user expertise, user participation, task uncertainty, user satisfaction, information system development.

PTIMALISASI PERANAN BPK DALAM PENGAWASAN KEUANGAN NEGARA SECARA TRANSPARAN DAN AKTUAL Bambang Triadji
Media Riset Akuntansi, Auditing & Informasi Vol. 3 No. 3 (2003): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Reform era demands a clean state administration that frees from corruption, collusion, and nepotism. As such, BPK-RI, which is established on UUD 1945 has its ow function in auditing the accountability of the state financial management, has to optimize its role in more transparent and actual manner.In its implementation, BPK-Rl faces many obstacles such as limited authority as regulated in several acts, interdeparfment relationship, working standards, and the overlapping among audit authorities.However, the environment and new regulation underthe reform era has given BPK-Rl an oppo4tunity to improve its role. Therefore, BPK tries to develop and implement a new strategy, like assisting Parliament in developing control on the sys-tem of state finance administration to include check and balances mechanism bythe Treasurer, Intemal Auditor and Extemal Auditor, as well as to put back BPK-RI as the only extemal auditor the paper discusses normatively the way to optimize the role of BPK.Keywords: Public audit, public finance, public organization, BPK

ENERAPAN STANDAR AUDITING DAN STANDAR PENGENDALIAN MUTU PADA KAP ANGGOTA FAPM INDONESIA Sukrisno Agoes
Media Riset Akuntansi, Auditing & Informasi Vol. 3 No. 3 (2003): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The need of the user of financial report on the financial information that is free from information risk, can only be fulfilled through auditing of the financial report, by the independent public accountant. In the level of either national or intemational show the other ways around. The national level, the result of peer review on auditors' working papers 38 Freezing Operational Activity Banks (BBKU) revealed the high degree ofviolation in the standard of fieldwork. In the International level, is the breakout of the cases of Enron-Arthur Anderson, World Com-Adhur Anderson, Xerox and Merck, which showed the violation of auditor's independence.This paper will try to describe how performance of Public Accounting Firms which are member of Capital Market's Accountant Forum in Indonesia. These perfor-mance will be evaluated in Auditing Standards and Quality Conticl Implementation.Keywords: Financial report, auditing standard, quality control, public accounting firm's

PERBANDINGAN KINERJA BANK PEMERINTAH DAN BANK SWASTA DENGAN RASIO CAMEL SERTA PENGARUHNYA TERHADAP HARGA SAHAM Etty M. Nasser
Media Riset Akuntansi, Auditing & Informasi Vol. 3 No. 3 (2003): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of this research is to identify whether there is a significant difference between performance of state owned bank s and private banks. The mea-sure of performance is based on financial ratios CAMEL, which consist of CAR as represent of Capital, RORA as represent of asset quality, NPM as represent of Management, ROA as represent of earnings and LDR as represent of liquidity. This research also identify the influence of CAMEL to stock price.The sample of 26 state owned banks and 22 private banks. Kolmogorov Smimov test is used to test the normality of data distribution. For normally distributed data consist of CAR, NPM and LDR, test are conductable using West as parametric test. Meanwhile, RORA and ROA which non normally distributed, test are conducted using Mann-Whitney, as non parametric test to compare the difference between state owned banks and private bank's performance. The multiple reg4ession model is used to determine the relationship between CAMEL and stock price.The empirical result of this research indicates that the CAR, RORA, ROA dan LDR of state-owned banks and the private banks have a similar perfonance. Inspite of this, there is no significant difference in NPM between the state-owned banks and the private banks. The other analysis that CAMEL have simultaneously significant influence to the stock price.Keywords: CAMEL, financial ratio, bank performance, stock prise

PENGARUH PENGUMUMAN SAHAM BONUS TERHADAP VOLUME PERDAGANGAN SAHAM Ardiansyah R.
Media Riset Akuntansi, Auditing & Informasi Vol. 2 No. 2 (2002): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The aim of this research is to test the information content from the announcement of share bonus. For that research is rarely to be observed. However, that research can use the near theory, like stock split and stock dividend. That announcement can be the one classified, it can be said the other term is stock distribution.This research is to use the secondary data and the measurement is called the trading volume actilAty. The reason of using of that measurement, because it is the important thing, beside the stock price. By observing the trading volume activity it can be seen the fluctuation of the meeting from the demand and supply side. For knowing the significant of changing in the trading volume activity can be measured by approaching the compare mean, that approaching is to compare between before and after share announcement. That event could be a signal for the stock market and it is having the information contentFor this research, it also use the earning growth, that earning is usually as a indicator of good or bad performance from the company condition. This can describe what the companies look. And also this can add the research analysis, then more supported. And that research can be the combination of analysis method between the fundamental and technical analysis.The result of this research indicates, the event can affect the trading volume for all companies and for companies in non-manufacturing and also for in the crisis period. But the market reaction tend to the negative reaction by assuming that there is no spread information before that event.Keywords: Sham bonus, trading volume activity and earning growth.

TINJAUAN TEORITIS AKUNTANSI SOSIAL (SOCIAL ACCOUNTING) DAN PENERAPANNYA DI INDONESIA Azizul Kholis
Media Riset Akuntansi, Auditing & Informasi Vol. 2 No. 2 (2002): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Ide dasar yang meiandasi perlunya dikembangkan akuntansi sosial (social accounting) adalah tuntutan terhadap perluasan tanggung jawab perusahaan. Akuntansi sosial mengisyaratkan bahwa suatu entitas bisnis tidak dapat dipisahkan dengan lingkungan sosial dimana entitas tersebut berada, sehingga interaksi antara keduanya pedu diakomodasi dalam teknikdan metode akuntansi. Makalah ini membahas secara teodtistentang akuntansi sosial dan penerapannya di Indonesia dengan satu kesimpulan bahwa penerapan akuntansi sosial di Indonesia masih sangat rendah dan peran akuntansi sosial menjad relevan sebagai solusi bagi permasalahan sosial yang dihadapi oleh perusahan di Indoensia.Kata kunci : Tanggung jawab perusahaan, Akuntansi sosial, Permasalahan sosial

BEBERAPA DIMENSI AKUNTANSI : MENURUT ALQUR'AN, MAHWAH, SEJARAH ISLAM DAN KINI Sofyan Syafri Harahap
Media Riset Akuntansi, Auditing & Informasi Vol. 2 No. 2 (2002): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Islamic Accounting is a new phenomenon. The emerging educated people from Islamic society produces a new machhe to revisit Islamic heredty in social, political, economics and business knowledge. The domination of capitalist accounting has influenced our social, political, economics as well as our accounting system. The discussion of Islamic Accounting has been started either by Non-Muslim scholar or Muslim Scholar At least there are three Ihews evlaining the form of Islamic Accounting: Islamic accounting based on Alguran, based on Islamic history applied by ''daulah Islamiyatf (Muslim govemment) and based on reconstruction from capitalist accounting system. Those three views will be discussed in this paper.Hai orang orang yang beriman masuklah kamu ke dalam Islam keseluruhan dan jangan kamu turut langkah Iangkah syaitan. Sesungguhnya syetan itu musuh nyata bagimu (Albaqarah 208)We are like a big fish that has been pulled from the water and is flopping wildly to find its way back in (Lester Thurow, 1996 The Future ofCapitalism)

STUDI EMPIRIS TERHADAP FAKTOR PENENTU KEBIJAKAN JUMLAH DIVIDEN Michell Suherli; Sofyan S. Harahap
Media Riset Akuntansi, Auditing & Informasi Vol. 4 No. 3 (2004): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research examines variables which are predicted influencing dividend amount distribution. In general, investor have primarily objective is to increase their wealth by return as dividend or capital gain. On the other hand, the company expects continous growth and its going concern, also increase its stockholder's wealth. Fac-tors that predicted influencing dividend distribution amount in this research are fo-cused on 7 factors: liquidity, firm size, capital structure, company's growth, stock price, number of stockholders, and family leadership in Board of Director. This re-search examine financial statement of 85 companies are listed at Jakarta Stock Exchange for period ended December 31, 1998 until December 31, 2001.This result concluded that liquidity and firm size significant influence to divi-dend distribution amount policy, while the other factors: capital structure, company's growth, stock price, number, of stockholder, and family leadership in Board of Direc-tor do not.Keywords: Dividend, Cash, Firm Size, Capital Structure, Growth, Stock Price, Investment

HUBUNGAN LABA BERSIH DAN ARUS KAS OPERASI TERHADAP DIVIDEN KAS PADA PERUSAHAAN PERDAGANGAN BESAR BARANG PRODUKSI DI BEJ PADA PERIODE 1999-2002 Hermi ,
Media Riset Akuntansi, Auditing & Informasi Vol. 4 No. 3 (2004): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Funds are important resources for an enterprise. Selling stocks is one way to collect funds from investors. Investors buy stocks and may get dividends. A company needs funds to operate the activities. According to this, company often has problems about how to obtain funds, how.to use them, and how to give it back with a proper rate of return. For investors, dividend distribution is important thing as well as company's growth. Investors need to know the result of the net income and the dividend proportion that distributed to them because they have invested their funds to the company. According to management functions, the purpose of dividend distribution is to maximize stockholder's wealth.The objective of this research is to determine the relationship between net income and operating cash flows with cash dividends. This research uses data of wholesale durable goods company listed in BEJ for period 1999 — 2002. Net income and operating cash flows are independence variables, cash dividends is dependence variables. This research uses descriptive statistics analysis, Pearson's Correlation.The result is a positive significant relationship between net income and oper-ating cash flows with cash dividends. Significant relationship means that the value of cash dividends is influenced significantly by the value of net income and operating cash flows. Positive relationship happens when the value of independent variables which are net income and operating cash flows increase, in that result the increase of the value of dependent variable that is cash dividends and vice versa.From the result, the writer gives some suggestions. In distributing cash divi-dends, the company has to concern for amount of the net income. If there is insufficient cash, the company may distribute the other form of dividends, such as stock dividends.Keywords: Net Income, Operating Cash Flow, Cash Dividend

ANALISIS PERATAAN LABA (INCOME SMOOTHING) : Faktor-Faktor yang Mernpengaruhi dan Kaitannya dengan Kinerja Saham Perusahaan Publik di Indonesia Harry Prihatmoko; Wibowo Wibowo; Murtanto Murtanto
Media Riset Akuntansi, Auditing & Informasi Vol. 4 No. 3 (2004): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of research is to analysis any factors which its influencing to income smoothing and its correlation to stock performance (return and risk) of public companies in Indonesia.Data of this research were obtained from 30 companies listed in Jakarta Stock Exchange which have been selected using (purposive) judgment sampling method. Samples were classified to be smoother and non smootherusing Eckel's model (1981). Eckel model classification in this research use three object of variable of income : operation income, income before tax, and income after tax. Test of One-Sample Kolmogmv Smimov, Mann-Whitney, t-Test, and Mult4variate Logistics were used for data analysing.The result of this research indicate that the coefficient variation of operating income and income before tax shows that: company size, net profit margin (NPM), industrial sector, and winnernosser stocks are not influencing income smoothing. Based on coefficient of variation of income after tax indicates that company size, net profit margin (NPM), and industrial sector are not influencing income smoothing while winner/losser stocks influence income smoothing. And it also indicated that there are not difference return between smoother and non smoother. The risk also is not different between them.Keywords: income smoothing, return, risk,

Page 15 of 39 | Total Record : 382

13 14 15 16 17

Filter by Year

2001 2025

Filter By Issues

All Issue Vol. 25 No. 2 (2025): September Vol. 25 No. 1 (2025): April Vol. 24 No. 2 (2024): September Vol. 24 No. 1 (2024): April Vol. 23 No. 2 (2023): September Vol. 23 No. 1 (2023): April Vol. 22 No. 2 (2022): September Vol. 22 No. 1 (2022): April Vol. 21 No. 2 (2021): September Vol. 21 No. 1 (2021): April Vol. 20 No. 2 (2020): September Vol. 20 No. 1 (2020): April Vol. 19 No. 2 (2019): September Vol. 19 No. 1 (2019): April Vol. 18 No. 2 (2018): September Vol. 18 No. 1 (2018): APRIL Vol. 17 No. 2 (2017): September Vol. 17 No. 1 (2017): April Vol. 16 No. 2 (2016): September Vol. 16 No. 1 (2016): April Vol. 15 No. 2 (2015): September Vol. 15 No. 1 (2015): April Vol. 14 No. 3 (2014): Desember Vol. 14 No. 2 (2014): Agustus Vol. 14 No. 1 (2014): April Vol. 13 No. 3 (2013): Desember Vol. 13 No. 2 (2013): Agustus Vol. 13 No. 1 (2013): April Vol. 12 No. 3 (2012): Desember Vol. 12 No. 2 (2012): Agustus Vol. 12 No. 1 (2012): April Vol. 11 No. 3 (2011): DESEMBER Vol. 11 No. 2 (2011): Agustus Vol. 11 No. 1 (2011): April Vol. 10 No. 3 (2010): Desember Vol. 10 No. 2 (2010): Agustus Vol. 10 No. 1 (2010): APRIL Vol. 9 No. 3 (2009): Desember Vol. 9 No. 2 (2009): Agustus Vol. 9 No. 1 (2009): April Vol. 8 No. 3 (2008): Desember Vol. 8 No. 2 (2008): Agustus Vol. 8 No. 1 (2008): April Vol. 7 No. 3 (2007): Desember Vol. 7 No. 2 (2007): Agustus Vol. 7 No. 1 (2007): April Vol. 6 No. 3 (2006): Desember Vol. 6 No. 2 (2006): Agustus Vol. 6 No. 1 (2006): April Vol. 5 No. 3 (2005): Desember Vol. 5 No. 2 (2005): Agustus Vol. 5 No. 1 (2005): April Vol. 4 No. 3 (2004): Desember Vol. 4 No. 2 (2004): Agustus Vol. 4 No. 1 (2004): April Vol. 3 No. 3 (2003): Desember Vol. 3 No. 2 (2003): Agustus Vol. 2 No. 3 (2002): Desember Vol. 2 No. 2 (2002): Agustus Vol. 2 No. 1 (2002): April Vol. 1 No. 3 (2001): Desember Vol. 1 No. 2 (2001): Agustus Vol. 1 No. 1 (2001): April More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Moh Shidqon

Contact Email
ajid.shidqon@trisakti.ac.id

Phone
+6281574360223

Journal Mail Official
mraaifeb@trisakti.ac.id

Editorial Address
Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung Hendriawan Sie Lantai 3, Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440 Telp: 021-5663232(ext.8334)

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Moh Shidqon

Contact Email ajid.shidqon@trisakti.ac.id

Phone +6281574360223

Journal Mail Official mraaifeb@trisakti.ac.id

Editorial Address Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung Hendriawan Sie Lantai 3, Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440 Telp: 021-5663232(ext.8334)

Location Kota adm. jakarta barat, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Moh Shidqon

Contact Email
ajid.shidqon@trisakti.ac.id

Phone
+6281574360223

Journal Mail Official
mraaifeb@trisakti.ac.id

Editorial Address
Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung Hendriawan Sie Lantai 3, Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440 Telp: 021-5663232(ext.8334)

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA