cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dr.Gusnardi,SE.,MSi.,Ak
Contact Email
-
Phone
-
Journal Mail Official
jurnal_akuntansi@yahoo.co.id
Editorial Address
-
Location
Kota pekanbaru,
Riau
INDONESIA
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)
Published by Universitas Riau
ISSN : 23374314     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi berisikan artikel tentang hasil penelitian dan gagasan konseptual, kajian danaplikasi teori, tinjauan kepustakaan, resensi buku baru dalam bidang akuntansi dan keuangan
Arjuna Subject : -
Articles 8 Documents
 1 
Search results for , issue " Vol 2, No 1 (2013)" : 8 Documents clear
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN JOB RELEVANT INFORMATION, KEPUASAN KERJA DAN MOTIVASI SEBAGAI VARIABEL INTERVENING Nengsy, Herda; Sari, Ria Nelly; Agusti, Restu
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 1 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Performance is an important part of an organization, either a business or nonbusiness. To perform well, it is very dependent on the role of a manager. Thus, oneof success measurements of an organization is its managerial performance. Thepresent research seeks to investigate the effect of budget preparation participationon the managerial performance with job relevant information, job satisfaction andmotivation as the intervening variables. The inconsistencies of the previous researchof the effect of the budget preparation participation on the managerial performancebecome the motivation of the present research.The present research is a survey inwhich data were collected using a questionnaire distributed to the SKPD StructuralOfficials of consisting of Echelon II, Echelon III and Echelon IV at the RegionalGovernment of Indragiri Hilir Regency. Of the 213 distributed questionnaires, 159 ofthem were returned. Based on the criteria standard, there were 132 questionnairesto be calculated in the present research. The analysis method was Variant-basedSEM using SmartPLS Version 2.0. The results show that the budget preparationparticipation has no direct correlation with the managerial performance. It has arelationship with the managerial performance through job satisfaction andmotivation. The research could not prove that job relevant information is anintervening variable between the budget preparation participation and managerialperformance.Keywords: budget preparation participation, job relevant information, jobsatisfaction, motivation, managerial performance, partial least square
ANALISIS PERBEDAAN PERSEPSI MAHASISWA AKUNTANSI YANG MEMPENGARUHI PILIHAN KARIR Pasaribu, Hiras; Kusumawardhani, Indra
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 1 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the differences in perception between accountingstudents start the semester and final semester of the factors that influence careerchoices in terms of financial rewards, professional training, social values, the workenvironment, job security and the labor market and personality. The study wasconducted on 100 students in the first year of the study period and 100-yearstudents at the end of the study program at the Faculty of Economics of AccountingStudies UPN "Veteran" Yogyakarta. Of the 200 respondents to respond to thequestionnaire. Hypothesis testing is done with different test independent sample T-test if the data were normally distributed and using Mann-Whitney test when thedata are not normally distributed. The results showed that perceptions of accountingstudents regarding the factors that influence career choices, it can be concluded thatthere are differences in perceptions of accounting students start the semester andfinal semester as seen from accountants who desire a career in terms of salary orfinancial rewards, professional training, professional recognition, social values, workenvironment and personality. While considerations of labor market concluded thatthere is no difference in the views of accounting students start the semester andfinal semester.Keywords: perceptions and career choices
ANALISIS ABNORMAL RETURN SAHAM, VOLUME PERDAGANGAN SAHAM, LIKUIDITAS SAHAM, DAN VARIABILITAS TINGKAT KEUNTUNGAN SAHAM SEBELUM DAN SESUDAH STOCK SPLIT A, Al Azhar; DP, Emrinaldi Nur; Montazeri, M Alwi
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 1 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze abnormal stock returns, trading volume, stock liquidity,and stock gains rate variability before and after the event of stock splits (Stock Split)at the Indonesian Stock Exchange (BEI) by taking a sample of 34 companies in theobservation period 2006-2010. In this study the independent variable is theannouncement of the stock split, and the dependent variable is the abnormal stockreturns, trading volume, liquidity of the shares, and the variability of the rate of profitsaham.Metode used in this study is the event study. During the study period of 111days, this is divided into two periods during the 100-day estimation period and theevent period for 11 days including 5 days before, 1 day event, and 5 days after theevent. While test equipment is a statistical test used paired sample t-test.Pengujianthis hypothesis was tested by using SPSS version 17.0. The results showed thatthere are significant differences in abnormal stock returns before and after the stocksplit, there was no difference in trading volume before and after the stock split, thereare significant differences in stock liquidity (Bid-Ask Spread) before and after theStock Split, and no dividend rate variability differences before and after the stockSplit.Keywords : stock split, abnormal returns, trading volume, liquidity of the shares, thevariability of the rate of profit.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR SEBAGAI DOSEN BAGI MAHASISWA AKUNTANSI (STUDI PADA JURUSAN AKUNTANSI FE UNIVERSITAS BANGKA BELITUNG) Wardhani, Rulyanti Susi; Lesmana, Ivan
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 1 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of intrinsic value of work, income, availabilityof work opportunities, work environment, sacrifice of profession, skills, and workunderstanding to career selection of accounting students being a lecturer. Primarydata is collected from the field. Samples are 119 students using Slovin formula andanalyzed by factor analysis.The analysis yields there are two factors affecting thecareer selection of accounting students being a lecturer. First, job informationconsisted of some variables such as income, availability of work opportunities, andwork understanding. Second, personality consisted of work intrinsic value and workenvironment. There is relation between those factors showed by the result ofanalisis factor in which the magnitude of both is high enough over 0.5 (50%). Theamount of the first factor is 65% and the second one is 57.9%. So, it can beconcluded that the most dominant factor is the first factor (job information).Keywords: intrinsic value of work, income, availability of work opportunities, workenvironment, sacrifice of profession. skills, work understanding,personality.
PENGARUH CAPITAL ADEQUACY RATIO, BIAYA OPERASIONAL PENDAPATAN OPERASIONAL DAN LOANS TO DEPOSIT RATIO TERHADAP RETURN SAHAM INDUSTRI PERBANKAN L, Al Azhar
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 1 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research was conducted in order to find out empirically the influence of theCAR, BOPO and LDR on the banking industry stock returns in IDX. METHODsampling done by purposive sampling, and acquired 20 banking companiesregistered in IDX observations in 2006-2008. Financial report form data obtainedfrom the Indonesian Capital Market Directory. And data analysis methods used forhypothesis testing is multiple linear regression. Results of this study show that: CARand LDR no significant effect on stock returns, while BOPO significant effect on thebanking industry stock returns in IDX. Coefficient of determination (R2) variableCAR, BOPO and LDR is as big as 39.6% in explaining the variation in stock returnsin the banking industry IDX.Keywords: stock return, CAR, BOPO, and LDR
PENGARUH PRICE EARNING RATIO DAN ARUS KAS OPERASI TERHADAP RETURN SAHAM (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI)
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 1 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research objective is to identify and analyze the influence of Price Earning Ratioand Operating Cash Flow Return on Equity. The study object is a manufacturingcompany in Indonesia Stock Exchange (IDX). Period of observation in this studyduring the three years are: 2005, 2006, and 2007 using unbalanced pooled data.This study is a census, it is not significant either t test or F test This study usesmultiple linear regression is to look at the contribution of each independent variablein affecting stock returns. From the test results influence ratiodan price earningoperating cash flow on stock returns on companies listed in Indonesia StockExchange show that the price-earnings ratio and operating cash flows are jointlyinfluence on stock returns. Partial test results indicate that the PER negative effecton stock returns. While operating cash flow positive effect on stock returns.Keywords: price earning ratio, operating cash flow, stock return
PENGARUH PENDIDIKAN DAN LATIHAN SERTA KOMPETENSI TERHADAP IMPLEMENTASI SPIP GUNA PENCEGAHAN FRAUD Hendriani, Susi
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 1 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the effect of education and competence as well as theGovernment Internal Control System (SPIP) to the internal control system and itsimplications in the prevention of fraud. Types of data used are primary data derivedfrom respondents answers. The population in this study were all auditors in CentralJava Province Representative BPK as many as 221 people auditor. The analysistechnique used is the SEM technique. Based on the results of research anddiscussion, it can be concluded that: 1) Education SPIP training in fraud preventionefforts directly or through competence and SPIP in government agencies in CentralJava province has not been effective, 2) Effect of Education training, competence,and the prevention of fraud SPIP demonstrate that the government agencies inCentral Java Province, competence and influence SPIP fraud prevention. In contrastwith SPIP training education only it were not so influential to the prevention of fraudin government departments in the province of Central Java, 3) Education Training,SPIP and competence when done together will air indirectly influence the preventionof fraud than if each stood alone.Keywords: education, competence, SPIP, the system of internal control, and fraud
PENERAPAN PEMBELAJARAN KARAKTER KELAS PADA MATA KULIAH AKUNTANSI BIAYA Riadi, RM
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 1 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is classroom action research. This research consist of 2 cycle and everycycle consist of 2 meeting. This research aimed to know whether classroom characterlearning can implemented according direct instruction. Object this research are studentabout 38 students who has follow Cost Accounting. From the results of the first cycle canbe seen that individual mastery has not happened. This is due to the persistence ofstudents who do not understand and unpreparedness of the students themselves. In thesecond cycle has occurred completeness individually, it is because of the firmness oflecturers in the form of sanctions and rewards to students. In the classical completenessincrement cycle has not occurred, it is because there are many students who are notcompletely implement the learning process so that the timing of the task did notunderstand implement. In the second cycle occurs classical completeness, this isbecause students interested in the materials provided, so that the interest andenthusiasm students so well. Value of the character generated is also quite good,although the first cycle, the first meeting, the value of honesty and responsibility is notgood enough. Based on the results of the implementation of direct teaching-based CostAccounting courses can be concluded that the Character Class character education canbe applied konsissten especially in Cost Accounting courses, so as to combineaccounting skills with other disciplines that will be able to provide supplies for students toenter the world employment.Keyword : learning character cycle, classical completenes

Page 1 of 1 | Total Record : 8

 1 

Filter by Year

2013 2013


Reset
Filter By Issues
All Issue Vol 7, No 2 (2019) Vol 6, No 2 (2017) Vol 6, No 1 (2017) Vol 5, No 2 (2017) Vol 5, No 1 (2016) Vol 4, No 2 (2016) Vol 4, No 1 (2015) Vol 3, No 2 (2015) Vol 3, No 1 (2014) Vol 2, No 2 (2014) Vol 2, No 1 (2013) Vol 1, No 2 (2013) Vol 1, No 1 (2012) More Issue