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Media Riset Akuntansi Auditing & Informasi

mraai
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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 377 Documents

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Menerapkan Model Accelerated Learning dalam Pembelajaran Akuntansi: Sebuah Pedoman untuk Dosen-Dosen Akuntansi Se Tin
Media Riset Akuntansi, Auditing & Informasi Vol. 6 No. 2 (2006): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This article aims to give understanding about how learning with accelerated learning approach is very important and explain how to designed accountancy subject with accelerated learning approach. The outline emphasize at three things. First, concept of accelerated learning. Second, model of acceleratedleaming. Third, usage of accelerated learning model in designing study of accountancy in class. Accelerated learning model in this article emphasize at emotional side of student. There is four keywords of accelerated learning model (grow, doing, named, demonstrate, repeat and celebrate). This model is result of collaborated between quantum teaching mode! (1999) and genius learning strategy model (2003).Keywords: accelerated learning, pm, doing, named, demonstrate, repeat, celebrate

Mencari Variabel-variabel Yang Mempengaruhi Sikap Mental Entrepreneural (Wirausaha)Pada Pemerintah Kabupaten Serdang Bedagai Arfan Ikhsan
Media Riset Akuntansi, Auditing & Informasi Vol. 6 No. 2 (2006): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research try to find some variables that influence entrepreneurial mental attitude at government of Serdang Bedagai Regency. independent variable which considered in this research is hierarchy, formalizes, trust, mission, ethics and regulation barriers level. Those independent variables will be able to improve society satisfaction, reduction of level of bureaucracy and improvement of risking tendency. The data of this research collected from organization chart of Serdang Bedagai Regency. Amount of 68 responders participated in this research. Hereinafter this data processed by using multiple regression analysis. The result shows that formalizes, trust, mission, ethics and regulation barriers level have an effect significantly toward society satisfaction and also bureaucracy. Meanwhile risking tendency is significantly influenced by hierarchy, formalizes, mission and ethics.Key Words: hierarchy, formalizes, trust, mission, ethics and regulation barriers level

Analisis Proses Pengendalian Manajemen Pada Dinas Pertanian Aceh Tamiang Muhammad Zilal Hamzah; Asma'i ,
Media Riset Akuntansi, Auditing & Informasi Vol. 6 No. 2 (2006): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The aim of this research is to know does the application management of controlling process at Aceh Tamiang Agriculture Department has run better? and to identify the weakness of management controlling process at Aceh Tamiang Agriculture Department. Data is collected by interview and d Nation in part of finance conducted byAnalysis writercan be pulled by the following conclusion:Srategic plan have been put across because there are long-range planning and goals which must reach. In the case of compilation of budget there cooperation among under, middle and upper level, however financial statements often lose time because there is no punishment to the maker of overdue report. Observations of operational not yet run better because there is no part of super-visor which is independent. Its Minim of compensation to officer, make officer demotivates to work better. Given compensation is only just the main compensation.keyword; Management Process.

PENGARUH SINERGI, KREDIBILITAS, KEPEMILIKAN BARU, BUDAYA DAN TATA KELOLA PERUSAHAAN TERHADAP KINERJA BANK PASCA PRIVATISASI DI INDONESIA. Hadiyanto Budisetio
Media Riset Akuntansi, Auditing & Informasi Vol. 6 No. 2 (2006): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this research is to address and learn more about privatization, especially in the banking industry in Indonesia. This research will be seen purely from the academic point of views which definitely involving many aspects of the theories that have been developed by expert from overseas and local as well. The focus of this study is to identify the impact of several important variables such as synergy, credibility, new ownership, culture and good corporate governance to the bank performance after privatized. Those five variables are believed to be the critical aspects in the merger and acquisition process. In order to support this research we have developed a simple research model. This model could help simplify the way of thinking and make better framework for the research. A simple questionnaire has also been developed in order to collect the primary data from target respondents, even though the depth of the questionnaire was not proven yet. Respondents who participate in this research are coming from privatized banks, either the bank was privatized through Initial Public Offering or through strategic partner. There were 188 data collected from more than 300 questionnaires distributed to bank officers at the head office of privatized banks in Indonesia. All variables used in this research can not be measured directly. Therefore, to be more accurate, it was done through some of indicators. Sequential Equation Modeling has been chosen as the research methodology and Lisrel 8.30 and SPSS 13.0 has also been chosen as the statistic software to be used.As a result of this research, only two hypotheses can be confirmed and the other nine hypotheses can not be confirmed. These results definitely do not match with the previous research conducted by researchers from other countries, but it could be used to broaden our way of thinking whereby other situation and condition could really produce different result.Keywords: Privatization, Questionaire, Sequential Equation Modeling

PENGARUH PELAKSANAAN ETIKA PROFESI TERHADAP PENGAMBILAN KEPUTUSAN AKUNTAN PUBLIK (AUDITOR) Hery ,
Media Riset Akuntansi, Auditing & Informasi Vol. 6 No. 2 (2006): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The main purpose of this research is to find out: (1) in how far public accountant have understood about the implementation of professional ethics, and (2) how influence the implementation of professional ethics toward public accountant's decision making that can be accounted for. That method was adopted to Collect data was based on survey method and convenience sampling. Primary data was taken from closed questionnaire, taken from 85 public accountant. The Scale measurement using the method of Likert's scale on five points. Data then was analysed statistically (quantitative) by used one-sample test and regression aquation to prove the truth of hypothesis. The result of analysis shows that public accountant mostly have understood about the implementation of professional ethics. Generally, according to Sonny Keraf (1998) : a professional person is a person that is always doing activities (work) by refer to professional ethics.Keywords : professional ethics, decision making, public accountant

PENERAPAN LOGIT MODEL DALAM MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN-PERUSAHAAN NON-FINANSIAL YANG TERDAFTAR DI BURSA EFEK JAKARTA Selina ,; Yunika Murdayanti
Media Riset Akuntansi, Auditing & Informasi Vol. 6 No. 3 (2006): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this research is to assess the accuracy of the Logit model as a tool to predict banlauptcyand to calculate its percentage of accuracy. The sample used in this research is 14 nonfinancial companies listed at Jakarta Stock Exchange over a period of 3 years, that is, from the year 2000 till 2002. The 19 variables used as monetary ratios to predict company bankruptcy derive from Balance Sheet and Statement of Net Income. This research uses Logit Model or binary logistic regression test as used in Ohlson's latest research to discern the most potential variables to predict bankruptcy. The results of this research prove that the Logit Model is sufficiently accurate to predict bankruptcy in companies used in this research. Analysis result accuracy level of 78,57% at the significancy level of 10% with three ratio proved to affect the prediction of bankruptcy, namely total liabilities divided by total assets, current assets divided by total assets, and cash divided by current liabilities.Keywords : Bankruptcy, Logit Model, Cash, Current Liabilities, Total Assets, Total Liabilities

PENGARUH SATUAN PENGAWASAN INTERN (SPI) TERHADAP UPAYA PENINGKATAN KINERJA PD. PERKEBUNAN PROPINSI SUMATERA UTARA Muhammad Zilal Hamzah; Musa Ritonga
Media Riset Akuntansi, Auditing & Informasi Vol. 6 No. 3 (2006): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this research is to find the influence of internal control unit toward the effort on increasing of finn performance and to know some factors which cause the lack of recommendation. The analisys done by using financial data in the last 5 years (2000-2004) including: productivity report, effectivity report, efficiency report and Return on Investment (R01) report. The results show that production of oil palm tree and natural rubber, effectivity of oil palm tree and natural rubber, efficiency of oil palm tree and ROI have significance influence toward firm performance simultaneously. Otherwise, production of natural rubber gives positive influence but insignificance toward firm performance, if tested partially. Generally, internal control unit has done its job in Perusahaan Daerah (PD) Propinsi Sumatera Utara.Keywords : internal control unit, productivity efficiency, Return on Investment (ROI).

PENGARUH SUPERVISI DAN PENGEMBANGAN PROFESI TERHADAP KEMAMPUAN AUDITOR Moh. Mansur
Media Riset Akuntansi, Auditing & Informasi Vol. 6 No. 3 (2006): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of this research is to study the influence of supervisory actions and Professional development or Continuing Professional Educations (CPE) on auditor's competency/ Capabilities both partially and simultaneously at Bandung public accounting firms. The method used in this study is explanatory descriptive survey. This study reports the results of the survey of 20 auditors from 25 auditors of public accounting office in Bandung. Hypotheses were tested with F-statistic test and t-statistic test by significant level of 5%. The result of the study shows that supervisory actions and professional development simultaneously and individually have a significant influence toward the auditor's capabilities.Keywords: Supervisory actions, professional development, auditor's capabilities.

ANALISA KEBIJAKAN INDUSTRI MINYAK DAN GAS BUMI: Studi Perbandingan Pada Kontrak Bagi Hasil Minyak Dan Gas Bumi di Indonesia dan Malaysia Miftah Sobirin
Media Riset Akuntansi, Auditing & Informasi Vol. 6 No. 3 (2006): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Industri minyak dan gas bumi meliputi usaha pencarian (eksplorasi), pengembangan, produksi, pengolahan, pengangkutan, dan pemasaran produk hasil industri minyak dan gas bumf. Di Indonesia kegiatan eksplorasi minyak dan gas bumi dilakukan hampir seluruhrtya oleh kontraktor minyak asing. Mereka melakukan kerjasama dengan Pemerintah dalam bentuk Kontrak Bagi Hasil (KBH)/Production Sharing Contract (PSC). Pada kontrak tersebut Pemerintah memberikan kuasa kepada kontraktor untuk melakukan eksplorasi terhadap suatu wilayah tertentu yang mengandung minyak dan gas bumi selama jangka walctu 30 tahun. Jika minyak atau gas bumi telah ditemukan, hasilnya akan dibagi antara Pemerintah dan KBH sesuai dengan kontrak yang disepakati bersama. Seluruh biaya yang dikeluarkan oleh KBH selama eksplorasi sampai dengan ditemukannya minyak dan gas bumi akan diganti oleh Pemerintah Mau yang lazim disebut cost recovery.

ANALISIS PEMBEBANAN PAJAK HADIAH UNDIAN DALAM PROMOSI DENGAN PEMBERIAN HADIAH UNDIAN TERHADAP PERFORMA EARNING AFTER TAX BAGI PERUSAHAAN PERBANKAN. Ismi Fathia Rachmi
Media Riset Akuntansi, Auditing & Informasi Vol. 6 No. 3 (2006): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this research Is to analyze the effect of promotion with raffle, also to analyze the implication towards the perfonnance of the company. Another analysis conducted in this research is the comparative between raffle tax borne by the winner or the granter. The research was conducted on 2 (two) banks whom raffle tax is borne by the granter and 3 (three) banks whom raffle tax is borne by the winner. From the research conducted, it can be summarized that both banks that promoted through raffle that the tax is borne by the granter experienced an increase in their sales volume each period. However, out of the three banks that promoted through raffle that the tax is borne by the winner, only 2 (two) experienced an increase in theirsales volume, while the other did not had an increase in sales volume. Both banks that borne their raffle tax were able to lowered theirsales and administration expense percentage toward sales, thus, increase theirproffl margin percentage. As forthe 3 banks that raffle tax are borne by the winner, were unable to lower their sales and administration expense percentage toward safes, thus, no increase of profitmargin percentage were obtained. The increase of sales volume experienced by both banks that borne their raffle tax are higher than those that borne the raffle tax to the winner. Out of the 5 banks researched, 4 of them had an increase in theireaming before tax and the contribution of marketing mix through promotion had made positive impact towards achieving company's goals.Keyword: Marketing, application of raffle tax

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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)

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Dki jakarta

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Abstract

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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