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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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Contextual Teaching Learning Inovasi dalam Strategi Pembelajaran di Bidang Pendidikan Akuntansi Christine Dwi; Lidya Agustina
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.v6i1.342

Abstract

The aims of educational strategy is to help students see meaning in the academic material they are studying by connecting academic subject with the context of their dailylives. Contextual teaching & learning is one of the learning strategies, that is a new strategy who help help students see meaning in the academic material they are studyingby connecting academic subject with the context of their daily lives, and the lecturers being the facilitator. For the future contextual teaching & learning is expected to renewal accounting educational system in Indonesia. To achieve contextual teaching & learning aims the system and composes the following eight components : making meaningfull conections, doing significant work, selfregulated learning, colaborating, critical and creative thinking, nurturing the individual, reaching high standards, using autentic assessment. Another component to completed the learning strategy, need Emotional Quotient (EQ) of the student self, because of that student will be motivated and meaning academic material.Keywords : learning strategy, contextual teaching & teaming, emotional Quotient.
The Effect of Fundamental Ratios on Stock Return Erly Sherlita
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.v6i1.343

Abstract

Tujuan penelitian ini adalah menguji pengaruh rasio fundamental terhadap return saham. Piotroski menunjukkan bahwa strategi berdasarkan analisis fundamental dalampenilaian saham berhasil membedakan kinerja kinerja saham yang winner dan loser yang akan datang. Mohanram menguji strategi pada saham yang bertumbuh atau sahamdengan rasio book to market (BM) yang rendah. Penelitian ini menguji pengaruh rasio fundamental terhadap perusahaan dengan rasio BM tinggi dan rendah dengan mengkhususkan pada fundamental akuntansi sepertilikuiditas, leverage, profitabilitas dan efisiensi operasi. Sampel penelitian adalah perusahaan menufaktur yang terdaftar di Bursa Efek Jakarta. Pengumpulan data menggunakan pendekatan penyampelan bersasaran. Jumlahperusahaan yang memenuhi criteria sebagai sample adalah 85 perusahaan dari tahun 1999 hingga 2003. Hasil pengujian mengindikasikan bahwa rasio fundamental tidak berhasil bagi perusahaan dengan BM yang rendah. Bagi saham dengan BM rendah, stabilitas laba dapat membantu perbedaan antar perusahaan dan investor cenderung overvalued dalam menilai saham ini.Kata kunci: rasio fundamental, rasio Book-to-Market, likuiditas, leverage, profitabilitas, efisiensi operasi
Pengaruh Penerapan e-SPT Terhadap Efisiensi Pemrosesan Data Perpajakan: Survey Terhadap Pengusaha Kena Pajak pada KPP Pratama X, Bandung Ita Salsalina Lingga
Jurnal Akuntansi Vol. 4 No. 2 (2012)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i2.344

Abstract

In order to improve the quality of tax services to the tax payers, the Directorate General of Taxation (DGT) implement modernization of tax administration system (e- system). This system uses e-SPT in reporting tax. By changing the system into modern system, DGT hopes that tax compliance will increase. The purpose of this research is to examine the influence on the implementation of e-SPT towards efficiency of taxation data processing. This research uses survey method with simple regression analysis. Data are collected through questionnaires which are distributed to tax payers at KPP Pratama "X" (Tax Office) in Bandung. The results of this research shows that the implementation of e-SPT has a significant influence towards efficiency of taxation data processing.
Historical Cost dan General Price Level Accounting: Analisis Relevansi Indikator Keuangan Meythi -; Sheffie Teresa
Jurnal Akuntansi Vol. 4 No. 2 (2012)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i2.345

Abstract

In conventional accounting, financial statements are based on the historical cost principle that assumes that prices (monetary unit) are stable. Conventional accounting recognizes neither changes in the general price level nor changes in the specific price level. Consequently, if there are any changes in purchasing power such as in inflation period, the historical financial statement are not economically relevant and also income is usually overstated, and the fixed assets are usually understated. General Price Level Accounting will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principles which using on conventional accounting. In this research did to PT Hanjaya Mandala Sampoerna Tbk. dan PT Kalbe Farma Tbk. are one of industrial sector it is not free of influence inflation condition. Also the result researches concerning the influence of applied general price level accounting on the financial statement will be compared as considerations whether the general price level adjustment is necessary needed. The hypothesis test did with based on t-test pair sample (wilcoxon). The result of research on = 5% showed that fifteen indicator tested there are twelve indicator showed significant different between financial report Historical Cost with financial report adjusted with General Price Level Accounting.
Pengaruh Informasi Laba Akuntansi Terhadap Abnormal Return pada Perusahaan yang Tergabung Dalam Indeks LQ45 Lidya Agustina; Ferlysia Kianto
Jurnal Akuntansi Vol. 4 No. 2 (2012)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i2.346

Abstract

The purpose of financial information test is to see how the reaction from the announcement. If the announcement have some information, the market is expected to be react at the time of announcement. This reaction can be measured with abnormal return. An announcement that have information will give abnormal return to the market. On the other hand an announcement that didn’t have information will not give abnormal return to the market. This research is purpose to examine that accounting earnings information effect to abnormal return. The sampling technique was purposive sampling method with the acquisition of the final sample of 45 companies LQ45 listed in Indonesia Stock Exchange in 2010. Data were tested using normality test, autocorrelation, outlier test and analyzed using linear regression. Result showed there is an significant effect between earnings variable toward abnormal return. In this research, periods that was used is five days before announcement until five days after the announcement.
Pengaruh Framing Effect Sebagai Determinan Escalation of Commitment Dalam Keputusan Investasi: Dampak dari Working Experiences Muhammad Nur Yahya; Jen Surya
Jurnal Akuntansi Vol. 4 No. 2 (2012)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i2.347

Abstract

The prior of research have shown that the framing effect is one of determinant in explaining decisions to escalate commitment to failing projects. However , have not considered whether experience moderates the framing effect on escalation of commitment. This study reports the results of an experiment in which the effect of decision frame of investment performance with negative feedback informatian on judgment to continue project of experienced subjects is compared to inexperienced subjects. Forty six Aceh experienced managers and forty seven accounting students participated in this experiment. Two conditions based on prospect theory (negative framing and positive framing) manipulated, and two conditions of business experience, crossed between subjects. The experiment reaffirms that decision frame does not have effect on judgment of experienced subject but those frame indeed have effect on judgment to continue project of inexperienced subjects. The result of this research suggest that framing effect as drawn from prospect theory is one of explanatory power of escalation of commitment, but it can not generalized to real-world business settings.
Analisis Perbandingan Pengaruh Likuiditas, Solvabilitas, dan Profitabilitas Terhadap Harga Saham pada Perusahaan LQ 45 Christine Dwi Karya Susilawati
Jurnal Akuntansi Vol. 4 No. 2 (2012)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i2.348

Abstract

Analysis tool commonly used is ratio analysis. This study uses three ratio analysis, the liquidity ratio is represented by the Current Ratio (CR), solvability ratio represented by the Debt Equity Ratio (DER), and profitability ratios are represented by the Return On Assets (ROA). This study aims to determine & analysis the significant influence of financial performance in the liquidity, solvability and profitability ( CR, DER, and ROA) to the stock price index of LQ45. The sample used as many as nineteen companies who always entered the elections LQ45 period 2006-2009. This study uses the method of hypothesis testing and processed through single linear regression method. The results showed that , solvability and profitability ( DER & ROA) significantly influence stock prices. The higher influence to stock price is ROA as indicator of profitability with R square 40,2%.
Pengaruh Penerapan Total Quality Management (TQM) dan Komitmen Organisasi terhadap Kinerja Perusahaan dengan Budaya Organisasi Sebagai Variabel Moderasi (Survei padaPerusahaan Manufaktur di Jawa Barat yang Listing di BEI) Yenni Carolina
Jurnal Akuntansi Vol. 4 No. 2 (2012)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i2.349

Abstract

This research aims to analyze the effect of TQM implementation and commitment organization toward company performance and the effect of organization culture as moderating variable toward the relationship among TQM implementation, commitment organization and company performance. This research is conducted by explanatory survey to all 32 manufacture companies in West Java which have listed at Indonesia Stock Exchange and have positive value of Return on Assets. The data collection used the questioner as a research instrument and supported by the interview and documentation. The Rank Spearman and Split Half Spearman – Brown were used to test the validity and reliability of the data. The data analysis of hypothesis testing is used the Simple Regression Analysis and Moderated Regression Analysis (MRA). The result indicates that TQM implementation and commitment organization have influenced the company performance. Organization culture which is moderating variable has influenced toward the relationship among TQM implementation, commitment organization and company performance.
Analisis Pengaruh Penerapan Akuntansi Pertanggungjawaban Terhadap Kinerja Manajer Pusat Laba di Warung Paskal Bandung Se Tin -; Taufik Hidayat
Jurnal Akuntansi Vol. 4 No. 2 (2012)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i2.350

Abstract

The purpose of the research is to improve the performance of managerstake the right decisions either in an order of goods, knowing the condition of thegoods, and stock of goods. Accounting is one of the concepts of managementaccounting and accounting systems are linked and tailored to the centers ofaccountability that exist within the organization. The term of this accounting willlead to the accounting process that reported up to how good the responsibilitycenter managers can manage the work directly under his control and which he isresponsible or a system that measures and action plans of each responsibilitycenter. In carrying out these studies the authors obtained information from field research (interviews and distributed questionnaires) after it is examined with the concepts that are based on theory (Research Library) thus obtained primary data and secondary data. After getting the data the authors make the scale of measurement and testing such as test validity, test reliability, and the authors analyze whether the accounting liability or no significant influence on the Paskal Stall, it can be input to public satisfaction Paskal so shoppers can keep maintained and even increased profits.
Pengaruh Price Earnings Ratio dan Price to Book Value terhadap Return Saham Indeks LQ 45 (Perioda 2007-2009) Meythi -; Mariana Mathilda
Jurnal Akuntansi Vol. 4 No. 1 (2012)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i1.351

Abstract

This study purposes to determine the effect of Price Earnings Ratio (PER) and Price to Book Value (PBV) simultaneously and partially towards LQ 45 index stock return. The sample is taken from LQ 45 index constituent company for period August 2006 until January 2007 at Indonesian Stock Exchange. Dependent variable in this study is stock return, while Price Earnings Ratio (PER) and Price to Book Value (PBV) as independent variables. This study used Moderated Regression Analysis as a method of data analysis.Based on the results of testing and analysis of data concerning the influence of Price Earnings Ratio (PER) and Price to Book Value (PBV) of stock return, found that the partial Price Earnings Ratio (PER) has a negative influence and Price to Book Value (PBV) has no effect on stock returns while simultaneously Price Earnings Ratio (PER) and Price to Book Value (PBV) has no effect on stock returns.

Page 8 of 35 | Total Record : 350

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