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Moh Shidqon
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ajid.shidqon@trisakti.ac.id
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+6281574360223
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jipak@trisakti.ac.id
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Program Diploma 3 Perpajakan Fakultas Ekonomi dan Bisnis Universitas Trisakti Jl. Kyai Tapa No.1 Grogol, Jakarta 11440 (telp) +62-21.566 3232, (fax) +62-21.567 3001 Email : d3pajak@trisakti.ac.id
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INDONESIA
Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Published by Universitas Trisakti
ISSN : 19077769     EISSN : 26856441     DOI : 10.25105/jipak
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik (JIPAK) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2006, two times a year (January & July). JIPAK is ready to receive manuscripts on any aspect related to Information Systems, Taxation, Accounting, and Public Financing. JIPAK accepts articles of original empirical (qualitative or quantitative) research, literature reviews, theoretical or methodological contributions, integrative reviews, meta-analyses, and comparative or historical studies that meet the standards established for publication. 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 giving a 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) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 6 No. 2 (2011): Juli" : 5 Documents clear
PENGARUH KARAKTERISTIK KOPERASI TERHADAP PERMINTAAN JASA AUDIT EKSTERNAL: STUDI EMPIMS KOPERASI DI KOTA SEMARANG M. Noor Ardiansah
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 6 No. 2 (2011): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (13148.166 KB) | DOI: 10.25105/jipak.v6i2.4483

Abstract

This research would provide an empirical impact of some variables such: size of member, organization size, gearing ratio and liquidity ratio toward demand of external audit to cooperation. This further research is done to 78 cooperation organization in Semarang area, which have annual member meeting in 2004-2005. Logistic regression used to analyses the data. Result show that, each individually or simultaneous these independent variables such size of member, organization size, gearing ratio and liquidity ratio was significant influence toward demand of external audit to cooperation. This finding was give more empirical evidence with result of Tauringana & Clark (2000) and Ardiansah (2005) that voluntary demand of external audit to cooperatioan increasing consider to extend of cooperation characteristics such size ofmember, organization size, gearing ratio and liquidity ratio
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2010 Hermi Hermi; Ary Kurniawan
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 6 No. 2 (2011): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (12932.701 KB) | DOI: 10.25105/jipak.v6i2.4484

Abstract

This study aims to determine the effect of financial performance (return on the investments (ROI), Return on Equty (ROE), Net Profit Margin (NPM), Earning Per Share (EPS), Price to Book Value (PB V)) to return the shares either partial or simultaneously. The study focused on manufacturing comanies listed in Indonesia Stock Exchange (BEI) in the period 2008 to 2010. The selection of samples based on purposive sampling, so that the obtained sample of 56 manufacturing companies. The result of the sestudies show that partially only variable that has just EPS significantly influence on stock returns. While other variables, namely ROl, ROE, NPM, PBV had no signfficant effect on stock returns. In simultaneoualy free variabrl ROI,ROE, NPM, EPS, PBV has a significant effect on the stock Return.
SISTEM INFORMASI MANAGEMEN DAN AKUNTANSI BARANG MILIK NEGARA DALAM PENERAPAN AKUNTANSI BERBASIS AKRUAL Isti'anah Isti'anah
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 6 No. 2 (2011): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (21809.919 KB) | DOI: 10.25105/jipak.v6i2.4485

Abstract

One of mandate from Law No. 17/2003, which is one package of the State Finance Regulation, is the implementation of accrual accounting is believed to contain a better policy planning and a more informative approach to asset management. The reform of accounting practices in the government sector has strongly influenced property asset management. On a global scale, implementation of accrual basis as a way to bring the government believed to be more accountable and transparent in the use of resources and government policies in order to execute and perform the duties of State. Indonesia has implemented an asset management system of the State, namely Information Systems and Management of State Assets (SIMAK-BMN) which is part of the Agency Accounting System (SAI). SIMAK-BMN process acquisition of transaction, changes and removal of BMN to support Financial Accounting System (SAK) to Consolidated Balance Sheet. In addition, this system produces various reports, books, and cards that provide managerial information in the management of BMN. Administration activities and reporting of State Property by SIMAK-BMN is a standard in determining of value asset state which proper, correct and reliable. SIMAK - BMN besides supporting the implementation of the accountability, also provide various informations to the management public goods. One such issue is the relationship between accounting reform and asset management reform. This issue is a bundle of accounting issues: (1) how far should asset valuation on the balance sheet be pushed for real properties the government owns, (2) how does shifting to accrual-based accounting standards affect property accounting and management, and (3) how much importance should asset management policy attach to accounting rules?
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI R Rosiyana Dewi; Tia Tarnia
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 6 No. 2 (2011): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (17355.983 KB) | DOI: 10.25105/jipak.v6i2.4486

Abstract

This study will examine how the instruments of good corporate governance can moderate the impact of thefanancial performance of the company. Financial performance proxied by ROA, ROE and Leverage, while the value of the company with the Tobins Q. Good corporate governance is measured by the percentage ofinstitutional ownership. Hypothesis testing is done by multiple regression method with the classical assumption test first. The total population sample of 129 companies from manufacturing companies listed on the Stock Exchange. The results of this study is good corporate governance as a system that can regulate the division of duties, rights and obligations of parties interested in the life of the company, including shareholders, board members, and managers can improve company performance impact on company value.
STUDI ATAS PELAKSANAAN METODE PBL DAN KONVENSIONAL DALAM HUBUNGANNYA DENGAN PENINGKATAN PRESTASI DAN SOFTSKILL MAHASISWA JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS TRISAKTI Wibowo Wibowo; Apriani Widya Putri
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 6 No. 2 (2011): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (20455.865 KB) | DOI: 10.25105/jipak.v6i2.4487

Abstract

This study aims to examine the relationship between increased student achievement and softskill with student assessment of quality of learning climate, trigger problems and facilitators in the classroom who implement PBL method and conventional method. In addition, this study also aims to compare increased student achievement and sofiskill between class that implement the PBL method and class that implement conventional method. The results of this study show that the classes that implement PBL method, the quality of learning climate has no positive relationship, while trigger quality problems and the facilitator had a positive relationship to increasing student achievement and sofiskill. In the class that implement conventional method, the quality of learning climate and trigger the problem does not have a positive relationship, while the quality of the facilitators have a positive relationship to increasing student achievement and sofiskill. In addition, there are also differences between the increase in student achievement and sofiskill in the class that implement the PBL method and class that implement conventional method.

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