Articles
597 Documents
<![CDATA[ANALISIS DAMPAK PENERAPAN SISTEM E-COMMERCE TERHADAP PENGENDALIAN INTERNAL PERUSAHAAN SEBAGAI AKIBAT PERKEMBANGAN TEKNOLOGI INFORMASI ]]>
<![CDATA[Dina, Wildah Akmala]]>
<![CDATA[ Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013) ]]>
Publisher : <![CDATA[Jurnal Akuntansi AKUNESA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Internet is one of the impact of developments in information technology that has a very wide range with low marketing costs. Companies can leverage this ability to interact with customers all over the world without worrying about incompatibility sistem problem occurs on both sides. Sistem of e-commerce has changed the way companies to doing transaction and connect with their business partners. Some issues such as security and authenticity of transactions that used to seem simple in the traditional trading sistem become very complex. In e-commerce, such issues known as confidentiality, integrity, authentication, non-repudiation. In the e-commerce business across transactions are done electronically and partly owned companies accounting information sistem can also be accessed by outsiders, so that it had an impact on internal controls. The impact of e-commerce in the internal control raises new issues on the validity of the transaction, the transaction authorization and security assets that the company needed to do general controls and application controls. Keyword : information technology, e-commerce, internal controls]]>
<![CDATA[PENGARUH KONVERGENSI IFRS TERHADAP LIABILITAS DAN PENGARUHNYA TERHADAP LAPORAN KONSOLIDASI ]]>
<![CDATA[Batsyeba, Eka Wury]]>
<![CDATA[ Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013) ]]>
Publisher : <![CDATA[Jurnal Akuntansi AKUNESA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[IFRS convergence is a Financial Accounting Standards followed by Indonesia as a form of Indonesia's participation in the G-20 (Group of Twenty Finance Ministers and Central Bank Governors). IFRS convergence has an influence on the presentation of consolidated financial reporting in which there is a liability account. With the convergence of IFRS, there are two important things that become important goal of this journal is the presentation of liabilities in the financial statements are described in more detail and uses two languages ??so that foreign investors can clearly read the entity's ability to pay its liabilities. The second point is likely to commit fraud on account of liability contained in the consolidated report will be smaller so that the stakeholders can see clearly the real situation and financial position of an entity. Keyword: Entity, Liabilities, Consolidation]]>
<![CDATA[ANALISIS PENERAPAN KEBIJAKAN FAKTUR PAJAK TERBARU ]]>
<![CDATA[Putri, Firninda Yosi Anggraini]]>
<![CDATA[ Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013) ]]>
Publisher : <![CDATA[Jurnal Akuntansi AKUNESA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[New policy changes is aimed to improve the administration system of tax invoices. A fundamental change in the numbering of series on tax invoice. In this new policy The Directorate General of Taxes will give serial number on the tax invoice, but before taxable entrepreneurs must apply for the activation code and password. This study is aimed to analyze readiness Taxable Entrepreneurs and The Directorate General of Taxes to implemention the new policy of tax invoices. Advantages of the application of this new policy is to minimize the fictitious tax invoices and disadvantages of this new policy is not effectively time needed. This new policy not only add new jobs for taxable entrepreneurs but also for tax officials to provide services Keywords: Tax invoice, The Directorate General of Taxes, taxable entrepreneurs, value added tax]]>
<![CDATA[PENGARUH KEPEMILIKAN INSTITUSIONAL TERHADAP FINANCIAL DISTRESS ]]>
<![CDATA[Irwanto, Affan]]>
<![CDATA[ Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013) ]]>
Publisher : <![CDATA[Jurnal Akuntansi AKUNESA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Financial distress is bad condition for the companies. It can show from financial report companies had loss profit than before. The purpose of the research is to examine the influence of institutional ownership on financial distress in listing companies at BEI. The study uses analysis linier regression. The sample used of 33 companies from 54 companies that select random sampling in 2012. The result of the study showed that institutional ownership not significant effect on the financial distress. Keyword: Institutional Ownership, Financial Distress, Loss Profit.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR KEUANGAN YANG MEMPENGARUHI UNDERPRICING PADA PENAWARAN SAHAM PERDANA ]]>
<![CDATA[Abdurrosyid, Muhammad]]>
<![CDATA[ Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013) ]]>
Publisher : <![CDATA[Jurnal Akuntansi AKUNESA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Underpricing is conditions which show that open price at primary market was more lower than close price at secondary market. This phenomenon creates uncertainty for companies including investor to invest. This uncertainty can be minimized by analyzing financial factors, such as ROE, DER, SIZE. This research used multiple linear regression analysis. The research object is property and real estate sector companies that are doing IPO at Indonesia stock exchange in 2008-2012. The samples used in research as much as 9 property and real estate sector companies chosen by purposive sampling technique. The results of research showed financial factors above not having significant effect to underpricing. Keywords : underpricing, ROE, DER, SIZE]]>
<![CDATA[PENERAPAN BASIS AKRUAL PADA STANDAR AKUNTANSI PEMERINTAHAN INDONESIA ]]>
<![CDATA[Yafie, M. Dhairolly]]>
<![CDATA[ Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013) ]]>
Publisher : <![CDATA[Jurnal Akuntansi AKUNESA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This article describes the application of the accrual basis to government accounting. Accrual basis is expected to provide a change to the performance of the government units in Indonesia. Therefore, the explanation in this article will be touched on some of the existing basis of accounting in government accounting and how it is applied in government accounting standards in Indonesia. A review of the experience of other countries that have implemented accrual basis. Weaknesses and strengths in both the cash basis of accounting basis and accrual basis are also briefly described to give a better view on the basis that once applied in government accounting standards in Indonesia. The absence of a full implementation of accrual basis accounting into government accounting showed indications of strengths and weaknesses in the application of the latest accounting basis under Government Regulation Number 71 Year 2010 concerning the Government Accounting Standards, and in this article will also examine some of the opportunities and challenges faced in the implementation of the base accrual government accounting. Keywords: Basis, government, Government Accounting Standards (SAP)]]>
<![CDATA[PERAN AKUNTANSI SEKTOR PUBLIK DALAM PERENCANAAN ANGGARAN PADA KINERJA KEUANGAN DAERAH KOTA SIDOARJO ]]>
<![CDATA[Hastuti, Nova Asteria]]>
<![CDATA[ Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013) ]]>
Publisher : <![CDATA[Jurnal Akuntansi AKUNESA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this study examined influence to know the role of accounting public sector in the financial planning budget at Sidoarjo. Where the role of accounting public sector which the most major is as a planning tool. While goverrment financial accounting describing about financial condition of an organization that include on revenues state and expenditures. The result of the study indicated that?s financial planning budget at Sidoarjo effective. Keywords: Accounting Public Sector, Government Financial Accounting.]]>
<![CDATA[PERSPEKTIF KEUANGAN ISLAM MENGHADAPI KRISIS KEUANGAN GLOBAL: TINJAUAN KONSEPTUAL ]]>
<![CDATA[Anjarsari, Novita]]>
<![CDATA[ Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013) ]]>
Publisher : <![CDATA[Jurnal Akuntansi AKUNESA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The Islamic financial system is needed as a new alternative to deal with the global financial crisis that can bring contagion effects to other countries. The purpose of this study is to analyze causes of crisis that were dominated by interest and derivatives practices in banking. Islamic financial system introduces a risk-based profit-loss sharing that provide justice through financing model (mudaraba and musharaka) in the transaction. Keywords: Islamic financial system, interest, derivative, profit-loss sharing.]]>
<![CDATA[ANALISIS PENGARUH EARNINGS MANAGEMENT TERHADAP PERUSAHAAN YANG MELAKUKAN PUBLIC OFFERING ]]>
<![CDATA[Putri, Ekka Aminanti]]>
<![CDATA[ Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013) ]]>
Publisher : <![CDATA[Jurnal Akuntansi AKUNESA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This paper examines the existance of earnings management of the IPO companies. Earnings management is affected when a company would conduct its first stock sale. Earnings management is a manager act who the form of intervene in the preparation offinancial statements with improving corporate profits. Goal of earnings management is toincrease the company's capital, to attract the attention ofinvestors.Companies that want to get more funding, the company can sell its shares to the public through the stock market. A manager in earnings management would prefer to use accrual transactions because this policy is more difficult to detect than the method of accounting. Accruall transaction is a transaction that does not affect the cash-out and cash in. The use of discretionary accrual sproven to be the managers for manipulating earnings because it is more difficult to detect by the investor. Keywords: Earnings Management, Initial Public Offering, Discretionary accruals.]]>
<![CDATA[QUANTITATIVE EASING THE FED MENJADI SENTIMEN PENGGERAK INDEKS HARGA SAHAM GABUNGAN ATAU JAKARTA COMPOSITE INDEX ]]>
<![CDATA[Nugroho, Arif]]>
<![CDATA[ Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013) ]]>
Publisher : <![CDATA[Jurnal Akuntansi AKUNESA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this research is analyzing Indonesian capital market reaction, uses jakarta composite index (IHSG) and quantitative easing issue announcement that indicated with level indeks changes of jakarta composite index (IHSG). This research explored the issue by applying one methods of analysis: the event study methodology for analyzing the market reactions and statistical differences caused by event quantitative easing issue issue announcement. Samples of this research consist of indeks level of jakarta composite index began at 31 Oktober 2008 and finish at 15 Maret 2013. Level indeks changes used to measure market reaction. The results of this research level indeks changes for date quantitative easing issue announcement positive and significant. Further, this study found some significant differences level indeks changes between pre and post event day. In other word, quantitative easing issue announcement containing the meaningful information (information content) for investor. Keyword: Quantitative easing, capital market, and IHSG]]>
