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Lauw Tjun Tjun
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jurnal.akuntansi.maranatha@gmail.com
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INDONESIA
Jurnal Akuntansi
Published by Universitas Kristen Maranatha
ISSN : 20858698     EISSN : 25984977     DOI : http://doi.org/10.28932/jam
Core Subject : Economy,
Economics, Econometrics & Finance
The scopes of the journal include (1) Management Accounting, (2) Taxation, (3) Financial Accounting, (4) Public Sector Accounting, (5) Accounting Education (6) Information Systems, (7) Auditing, (8) Professional Ethics, (9) Sharia Accounting, (10) Accounting Information Technology.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol. 3 No. 1 (2011)" : 6 Documents clear
Nilai Relevansi Laba dan Aliran Kas (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2001-2009) Joni .
Jurnal Akuntansi Vol. 3 No. 1 (2011)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v3i1.357

Abstract

This study provides information on predictive ability of annual earnings and cash flow from operation numbers. We obtained a sample of 44 BEI listed companies and 352 observation, year-end firms from 2001 to 2009. We find that both cashflows and earnings numbers have substantially predictive ability for future cashflows. Furthermore, this study documents that earnings numbers have more predictive ability for future cashflows than cashflows and the result are robust.Keywords: Earnings, Cashflows, Earnings and Cashflows Prediction.
Pengaruh Persepsi Auditor Junior dan Auditor Senior atas Sistem Pengendalian Mutu Kantor Akuntan Publik (KAP) Terhadap Kinerja Auditor Verani Carolina; Christine Dwi Karya; Riki Martusa
Jurnal Akuntansi Vol. 3 No. 1 (2011)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v3i1.358

Abstract

The objective of this research is to determine the impact of auditor perception through “Sistem Pengendalian Mutu” (independent variables) on auditor performance (dependent variable). The study also make the different between the perception of junior auditors and senior auditors. The respondent of this research are 38 auditors from 7 Public Accountant Firm in Bandung. The research used hypotesis test while data were processed by Statistical Package for the Social Sciences (SPSS) program. It is using regression analysis to examine the effect of auditor perception through “Sistem Pengendalian Mutu” on auditor performance. Independent sample t-test is used to compare junior auditor and senior auditor performance. The result of this research shows that perception of “Sistem Pengendalian Mutu” give positive effect to auditor performance. The independent sample t-test indicates that junior auditors performance is better than senior auditor performance through their perception of “Sistem Pengendalian Mutu”.Keywords: auditor perception, auditor performance
Pengaruh Non Farm Payroll, Suku Bunga Bank Sentral Amerika Serikat (The Fed), dan Indeks Nikkei 225 Terhadap Indeks dari Saham-saham Perusahaan Berbasis Syariah di Jakarta Islamic Index Edhy Priyatna Anugrah Surbakti; Lauw Tjun Tjun
Jurnal Akuntansi Vol. 3 No. 1 (2011)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v3i1.359

Abstract

As a result of globalization, the current capital markets respond to information both domestically and globally as a consideration to make investment decisions. There are several indicators of international economic fundamentals are commonly used as consideration in making investment decisions. The purpose of this research is to determine whether the level of non-farm payroll, the interest rate the U.S. central bank (the Fed), and the NIKKEI 225 index is partially and simultaneously have a significant impact on the index of shares sharia-based company (incorporated in Jakarta Islamic Index). The data used is the data non-farm payroll rate, the interest rate the U.S. central bank, and the NIKKEI 225 index. Data were analyzed using multiple linear regression method. Research results, the authors conclude that non-farm payroll rate, the interest rate the U.S. central bank, and the NIKKEI 225 index is partially and simultaneously significantly affect the Jakarta Islamic Index.Keywords: Non-farm payroll, The fed funds rate, and the NIKKEI 225 index, Jakarta Islamic Index (JII).
Peranan Audit Internal Dalam Meningkatkan Efektivitas Pengendalian Intern Persediaan untuk Meminimalkan Tingkat Kehilangan Persediaan Barang Jadi (Studi Kasus pada PT Cahaya Buana Group, Sukabumi) Shintya Tantri Singgih; Rapina .
Jurnal Akuntansi Vol. 3 No. 1 (2011)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v3i1.360

Abstract

Inventories of finished goods manufacturing companies is an important investment, and calls attention to the majority of management in planning, management, appraisal, storage, use and security of an important role in achieving corporate goals. other than that inventories of finished goods is a sensitive property theft and damage, so the company is required to coordinate, manage and supervise the activities of an adequate inventory of finished goods. to overcome this would require the presence of good internal controls in companies that can minimize the level of inventory losses caused by fraud or error in the calculation of the amount of inventory in accordance with the policies in force in the company is completed. This section became known as the internal audit role in enhancing the effectiveness of internal controls to minimize the inventory of finished goods inventory.Based on the results of statistical testing by spearman correlation test conducted on 50 respondents in the PT Cahaya Buana Group Sukabumi, indicated that internal audit are positive effect with inventory internal control. Internal control in PT Cahaya Buana Group has already worked with effective.Keywords: Internal Audit, Inventory Internal Control, Finished Goods Inventory Lost Rate
Penerapan Activity Based Costing (ABC) System Dalam Penghitungan Profitabilitas Produk Riki Martusa; Yoanes Dicky
Jurnal Akuntansi Vol. 3 No. 1 (2011)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v3i1.361

Abstract

PT "X" is one of the companies working in the field of footwear products in the form in which women work shoes and slippers women marketed in the domestic market. PT "X" has not made an accurate calculation of production costs due to the method of calculating the current cost of production is traditional to perform equalization of resources regardless of the cost of the percentage of resource usage for each product. Application of the method of Activity Based Costing (ABC) System in calculating the production cost of a product can improve the system of calculating production costs that are currently carried out by PT "X". The results of calculating the cost of production using the method of Activity Based Costing (ABC) System can be used in calculating the profitability of a product that can be used by PT "X" to set the appropriate selling price by taking into account production costs and profitability of its products, so that the PT "X" can compete in this tight business world.Keywords: Activity Based Costing (ABC) System and Product Profitability.
Dampak PSAK 30 Terhadap Laporan Keuangan Perusahaan di Indonesia Fitri Sulistianti; Sondang Mariani Rajagukguk
Jurnal Akuntansi Vol. 3 No. 1 (2011)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v3i1.362

Abstract

This research investigates the influence of PSAK 30 on the financial report in Indonesia companies. The change in PSAK 30 (R2007) that originally was rule based become principle based, the change in classification from operating lease to finance lease. The impact of this change caused the change in the treatment of lease account of entity. The researcher carried out the lease capitalization simulation and its impact on the Balance, Income Statement of companies in Indonesia. The sample of this research consisted of 20 companies that were registered in Indonesian Stock Exchange that had the obligation lease and assets lease. The researcher gathered the data from OSIRIS for year 2006 and 2007 and compares the change in several financial ratios. The researcher hypothesized that adoption PSAK 30 gave the impact on financial report. Results of the research showed 1) the increasing in three variables of the income measurements that is the earning before the income of the tax and depreciation (EBITDA), the income from the operation, as well as the earning per share (EPS) as the impact of operating lease capitalization 2) increasing in weighted assets, the decreasing in weighted liabilities and decreasing in financial leverage 3) the increase in the amortizes cost and interest expense as well as the reduction in the rent expense. The conclusion is, PSAK 30 gave an important impact on financial report and decreasing the distortion in financial report.Keywords : PSAK 30, off-Balance Sheet, on-Balance Sheet, Lease

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