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Lauw Tjun Tjun
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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 5 Documents
 1 
Search results for , issue "Vol. 7 No. 2 (2008)" : 5 Documents clear
Pengaruh Work-Family Conflict terhadap Job Satisfaction dan Turnover Intention pada Profesi Akuntan Publik Lidya Agustina
Jurnal Akuntansi Vol. 7 No. 2 (2008)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v7i2.312

Abstract

This study examines the source of work-family conflict and their association with job outcomes in the accounting profession. One source of work-family conflict, work interfering with the family (WIF, is found to significantly relate to job satisfaction, but not significantly related to turnover intentions. Another source, family interfering with work (FIM is not significantly related to either job satisfaction or turnover intentions.Key Words: work-family conclict, job satisfaction, turnover intentions
Penerapan "Model Kebangkrutan Altman pada PT Lapindo International Tbk" Diego Herdin Loekito
Jurnal Akuntansi Vol. 7 No. 2 (2008)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v7i2.313

Abstract

Emulation which progressively tighten these days obliging every company continue out for defend self him, continue expanded, and try avoided bankruptcy. Many sides studying cause of bankruptcy and how to avoid or prevent him. At this research of researcher wish to know the condition of finance at PT Lapindo International Tbk and apply model of Altman to know value possibility of bankruptcy or Z score at PT Lapindo International Tbk. Accurate problem by researcher is ( I) How many result of liquidity ratio, ratio profitability cumulative and firm of age, ratio profitability and ratio structure financial pursuant to model of Altman of period 2003-2005 at PT Lapindo International Tbk? (2) How many possibility score the happening of bankruptcy at PT Lapindo International Tbk pursuant to technique of multi discrimination of counted Altman pursuant to ratiosof period 2003-2005? PT Lapindo International Tbk is business concern and industry is so that used by model of Altman first modification at company of go public. First modification at company ofgo public done to extend usage of model for manufacturing business and trade. According to model of Altman first modification at company of go public a company earn predicted will experiencing of bankruptcy a period to come if yielded Z’ Score smaller than 1.81. A company earn protected from bankruptcy if yielded Z’ score bigger than 2.99. If yielded Z' score reside in between 1.81 until 2. 99 hence company can not be indicated (gray area). PT Lapindo International Tbk in the year 2004 is not experiencing of bankruptcy and in the year 2003 and 2005 company is can not be indicated (gray area). From result ofcalculation Z' score at PT Lapindo International Tbk in the year 2005 showing situation of company not better in the situation years company before all, although company make an attempt on repair but do not give repair at company.Keywords: Bankruptcy, Model Altman, Z’ score, and PT Lapindo International.
Faktor-Faktor Penentu ERC Christine Dwikarya Susilawati
Jurnal Akuntansi Vol. 7 No. 2 (2008)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v7i2.314

Abstract

This study examined determinant factors of ERC. The research use firms characteristics as determinant factor of ERC. Firms characteristics included three categories: structure-related variables, performance-related variables and market-related variables. Structure variables examined are firm size, leverege, firm age, owership dispersion and inventory method. Performance variables examined are profitability ratio and liquidity ratio. Market variables examined are industry type, audit type and register status at BEJ. This research use purposive sampling with 360 observation from the firms register at BEI, there are 38 manufacture firms (consumption industry) dan 34 non-manufacture firms (property real estate industry) pooled at period 2000-2005. The result examined show two structure variables (firm size and ownership dispersion) and one market variables (industry type) influence ERC. More linger firm size and more higher ownership dispersion have positive influenced to ERC. And ERC for non-manufacturefirms (property real estate industry) more higher than manufacture firms (consumption industry).Key Words: Firm characteristics, determinants factors, ERC, manufacture firms and non-manufacture firms.
Pengaruh Earnings Per Share (EPS) dan Price Earnings Ratio (PER) terhadap Harga Saham Sektor Perdagangan Besar dan Ritel pada Periode 2000-2005 di Bursa Efek Indonesia Bram Hadianto
Jurnal Akuntansi Vol. 7 No. 2 (2008)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v7i2.315

Abstract

The aim of this research is to know the impact of earnings per share (EPS) and price earnings ratio (PER) on stock price. Sample of stock that used is taken from wholesaler and retail sector in Indonesian Stock Exchange in 2000-2005 which collected bypurposive sampling method. Regression with panel data is conducted as the method of data analysis. The result states that PER and EPS have positive impact on stock price partially. Simultaneously, PER and EPS have the impact on stock price.Keywords: PER, EPS, stock price
Analisis Hubungan Pajak Penerangan Jalan terhadap Penerimaan Pajak Daerah Kotamadya Cimahi Tahun 2004-2006 (Studi Kasus pada Dinas Pendapatan Daerah Kota Cimahi) Rapina .
Jurnal Akuntansi Vol. 7 No. 2 (2008)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v7i2.316

Abstract

The objectives of this research are to know how to calculate tax on street lightning Kotamadya Cimahi, target total that has been set up and realization tax on street lightning in local government Kotamadya Cimahi in 2004 until 2006, the contribution of tax on street Iightning on local government tax and correlation analysis tax on street lightning on local government tax received This research was held at Dinas Pendapatan Pajak Daerah Cimahi located in Jalan Rd. Demang Hardjakusumah Blok Jati Cihanjuang. The result of study shows that the realization of tax on street lightning Kotamadya Cimahi based on local government income data which came from Dispenda Kota Cimahi for the year 2004, 2005 and 2006 are as follows Rp 13.901.771.827; Rp 11. 778. 691. 150 and Rp 12.648.422.835. The realization of local government tax in Kotamadya Cimahibased on data which came from Dispenda Kotamadya Cimahi for the year 2004, 2005 and 2006 are as follows Rp 14.370.598.809; Rp 13.514.948.967 and Rp 13.262.016.896thus the total contribution of tax on street lightning Kotamadya Cimahi for local government income for the year 2004, 2005 and 2006 are as follows 96. 7%, 87.2% and 95. 4%.Key Words: Tax on street lightning, local government tax, local government income, Kotamadya Cimahi.

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