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Lauw Tjun Tjun
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jurnal.akuntansi.maranatha@gmail.com
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+6222-2012186
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jurnal.akuntansi.maranatha@gmail.com
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Jl. Prof. Drg. Suria Sumantri No. 65 Bandung
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Kota bandung,
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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. 6 No. 2 (2007)" : 6 Documents clear
Rasio Keuangan yang Paling Baik sebagai Prediktor Risiko Sistematik Suatu Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta Meythi .
Jurnal Akuntansi Vol. 6 No. 2 (2007)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v6i2.328

Abstract

This research is aimed to determine the best financial ratios in predicting systematic risk. There are 12 financial ratios [current ratio (CR), quick ratio (QR), debt ratio (DR), equity to total asset (ETA), equity to total liabilities (ETL), equity to fixed asset (EFA), profit margin (PM), return on asset (ROA), return on equity (ROE), fixed assets turnover (FAT), total asset turnover (TAT), and correction beta (BK) ] categorized into four factors(liquidity/solvability factor, profitability factor, activity factor, and systematic risk factor) in predicting systematic risk. Data of research are collected from manufacturing firms which listed on the Jakarta Stock Exchange during 2000-2003. Tests were undertaken using factor analysis to determine the best financial ratios in predicting systematic risk. The results shows that return on asset (ROA) is the best financial ratio in predicting systematic risk.Keywords: financial ratios, systematic risk, and factor analysis.
Jalan Terjal Menuju Professional Accountant Trimanto Setyo Wardoyo
Jurnal Akuntansi Vol. 6 No. 2 (2007)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v6i2.329

Abstract

To be professional accountant is not easy. The candidate has to follow some stages. He (She) has to be graduate from S1 degree majoring in accounting, completing accounting education program and passing the examination of certified public accountant.Furthermore, in order to get lisence to practice as public accountant the candidate should have practical experience equivalent to 1:500 hours. These stages could be reached only if supported by excellence academics and nonacademics capabilities.Keywords: public accountant, professional accountant, accounting professional education program
Pengaruh Kompleksitas Tugas dan Pengalaman terhadap Ketaatan pada Standar Auditing Rapina .
Jurnal Akuntansi Vol. 6 No. 2 (2007)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v6i2.330

Abstract

The objectives of this reseach are to know whether: (I) association between task complexity and experience. (2) the influence of task complexity and experience on auditing standard Respondents in this research consist of 88 auditors who working at 4 accounting firms and have affiliation with International Accounting Firmsflhe statistical analysis is based on regression analysis and the results of this study showed that task complexity and experience have significant association. Both task complexity and experience have influenced 27, 64% towards auditing standardKeywords: accounting profiesionJask complexity, experience, path analysis
Pertimbangan dalam Merancang Kurikulum Strata 1 Akuntansi sebuah Pandangan Se Tin .
Jurnal Akuntansi Vol. 6 No. 2 (2007)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v6i2.331

Abstract

This paper intends to give some inputs and judgments to design curriculum for accounting program: First, the issues of accounting graduates; Seconds, the curriculum of accounting framework; Third, up date accounting subjects.Keywords: accounting curriculum
Pengaruh Efektivitas Pemungutan Pajak Hotel dan Kepatuhan Wajib Pajak terhadap Pelunasan Pajak Daerah Nelsi Wisna
Jurnal Akuntansi Vol. 6 No. 2 (2007)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v6i2.332

Abstract

The purpose of this research is to know and analyze the influence of tax collection effectivity and taxpayer compliance on local tax paid. By using the descriptive method, this researchsurveyed at 8 kinds of hotel in Bandung Town. The questionnaire was used as the research instrument supported by interview and documentation, and had been data collected from june 2007 until july 2007. Data analysis to test the hypothesis is multiple regression analysis by exercising software SPSS. The result of this research shows that tax collection eflectivity both in the office of local revenue Bandung had been done effectively and taxpayer compliance is good, but not for the local tax paid that did not goes as the expected Simultaneously and partially the collection effectivity and taxpayer compliance have positive and significant effect on the local tax paid. This statistical conclusions had been interpreted in applicative solution.Key words : Tax collection effectivity, taxpayer compliance, and local tax paid
ABC System Sistem Biaya dalam Mengatasi Kelemahan atau Kekurangan Sistem Biaya Tradisional Nunik .
Jurnal Akuntansi Vol. 6 No. 2 (2007)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v6i2.333

Abstract

Activity Based Costing (ABC) systems assist management in overcoming problems faced by traditional cost systems. Traditional cost systems can only trace direct material cost and direct labor cost to unit output and cannot determine the part of various indirect cost, such as overhead cost precisely and accurate. While, ABC systems confess a lot of other costs which practically can be traced not to unit output, but to activity that is needed to produceoutput. Therefore, ABC systems applicable to overcome weakness or shortage in traditional cost systems, so that management in company can take accurate and more precise decision.Keyword: ABC systems, traditional cost systems

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