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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 350 Documents
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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
Suatu Tinjauan Mengenai Penerapan Strategi Outsourcing dan Strategi Core Competency Studi Kasus pada Starbuck Erna .
Jurnal Akuntansi Vol. 6 No. 1 (2007)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v6i1.336

Abstract

in the new landscape, the resources, capabilities, and core competencies in the firm 's internal environment may have a relatively stronger influence on its performance than doconditions in the external environment. Firms must exploit their current advantages while simultaneously using their resources and capabilities to form new advantages that can leadto competitive success in future. By studvmg their skills relative to those associated with primary and support activities, firms can understand their cost structure and identify theactivities through which they can create value. When the firm cannot create value in either a primary or support activity, outsourcing is considered. Used commonly in the globaleconomy, outsourcing is the purchase of a value-creating activity from an external supplier. The firm must outsource only to companies possessing a competitive advantage in terms ofthe particular primary or support activity under consideration. In addition, the firm must continuously verify that it is not outsourcing activities from which it could create value.Keywords: outsourcing strategies, core competencies strategies
Analisa Rasio Likuiditas, Profitabilitas, Aktivitas dan Solvabilitas terhadap Capital Gains dan Dividen pada Perusahaan Manufaktur di Bursa Efek Jakarta Ardi Hamzah
Jurnal Akuntansi Vol. 6 No. 1 (2007)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v6i1.337

Abstract

The objective of this research is to analysis of liquidity, profitability, activity and solvability ratio on capital gains (loss) and dividend at Jakarta Stock Exchange. Investors haveprimarily objective to increase return (capital gains (loss) and dividend) from their investment. The sample of the study are manufacture firms listed in Jakarta Stock Exchange that gave dividend successively for 2001 - 2005. Sample total is 135 firm sample. The result of this study indicate that liquidity, profitability, activity and solvability ratio of the investee company simultanly have significant eject on dividend, while partially only activity ratio have significant eject on dividen. For examine on capital gains (loss) simultanly indicate all ratio have not effect, while partially only liquidity ratio havesignificant eflecr on capital gains (loss). It means that dividend given to the investor by effect liquidity, profitability, activity and solvability ratio, while capital gains (loss) not given to the investor by effect all ratio in research.Keywords : liquidity, profitability, activity, solvability, capital gains (loss), dividend
Penerapan Konsep Student - Centered Learning dalam Pendidikan Tinggi Studi Kasus pada Bidang Studi Akuntansi Elisabeth Cintya Santosa
Jurnal Akuntansi Vol. 6 No. 1 (2007)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v6i1.338

Abstract

Business environment nowdays gives a tough challenge for education world. They asks education system to promote component human resource for the employee market. Thosechallenges make the universities to prepare themselves in order to improve the quality of their education system. therefore, it is needed more effective teaching and learning in the process of improving the quality of education. This paper tries to give comprehension from TCCO concept to SCL concept which is a new breaktrough learningfor students. This learning focuses on “learning process” for studentor named it as student centered learning - SCL. SCL means that learning tries to make students to be grown up in their thinking, skills and attitudes. therefore, the role of teacher in this method is as a facilitator or a motivator. This concept will is better to be implemented for introduction accounting cource.Keywords : Student-Centered Learning (SCL), T eacher-Centered Learning ( TCL)
Zakat Tinjauan Teoritis dan Pengurang Penghasilan Kena Pajak Riki Martusa
Jurnal Akuntansi Vol. 6 No. 1 (2007)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v6i1.339

Abstract

Zakat is the amount of assets which obligate to be given by every mosiem or institute is owned by moslem people to be given toward people have right to accept that accordingto syari ’at Allah SWT. Every moslem have filled that qualification, must obligate zakat. Zakat’s principal purpose improve mustahik life’s (people have right to accept zakat)become muzakki (people pay zakat). There is unconsistent to UU no. 17 tahun 2000 and UU no. 38 tahun 1999. UU no.17 tahun 2000 declares income can be less to penghasilan kena pajak that is zakat penghasilan (profession ’s zakat), but UU no. 38 tahun 1999 declare zakat (not only income) can be less upon penghasilan kena pajak. Zakat according to UU no 38 1999 that is all assets which obligate to be given bymuslimin according to islam that is: gold, silver and money; trading and enterprise; outcome of agriculture; outcome of plantation; outcome of minings; outcome of animalhusbandry; outcome of products and services; rikaz also. Unconsistent of UU no. 38 tahun 1999 dan UU no. 17 tahun 2000 that is: (I) because misunderstad member oflegislatif toward means of zakat. (2) because different of opinion and reason of politic about how long zakat can deliberate in country fiscal.Keywords : zakat, penghasilan kena pajak.
Sikap Etis Manajer terhadap Praktik Earnings Management Se Tin .
Jurnal Akuntansi Vol. 6 No. 1 (2007)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v6i1.340

Abstract

This study examines the ethical judgment of managers on various dimensions of earnings management practices. This study hypothesizes that different types, materiality, periodsof effect, consistency with generally accepted accounting principles, directions, and objectives of earnings management does not have effects on managers ethical judgment. The results, based on responses from managers studying at master of management program, Parahyangan Catholic University, Maranatha Christian University, Padjajaran University and Widyatama University, show that the types, materiality,period of effect of earnings management, a consistency with generally accepted accounting principles and directions have eflects on the ethical judgment of the managers on the practices. on the other hand, objectives of earnings management does not have eflect on the judgment.Keywords : Earnings management, ethical judgment
Analisis Kolektibilitas Kredit pada Bank Perkreditan Rakyat - Badan Kredit Kecamatan (BPR-BKK) di Kabupaten Banyumas Puji Lestari; Halomoan Ompusunggu
Jurnal Akuntansi Vol. 6 No. 1 (2007)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v6i1.341

Abstract

This research is aim to know the credit collectibility of BPR-BKK in Banyumas regency of May period 2004-Juni 2005. There are 24 BPR-BKK and 3 BKK operating in 27 subdistrict in Banyumas regency. Data needed is financial statement of BPR-BKK in Banyumas regency that is balance sheet and analyze conducted tabulationly and proportion. Result of calculation indicate that the credit which is the included inperforming loan equal to 93, 76% and credit which is the included in the non performing loan is equal to 6.24%.Keyword s.’ Collectibility, NPL.

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