Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Jurnal Ilmiah Mahasiswa Akuntansi

JIMA
Website

Published by Universitas Katolik Widya Mandala Surabaya

ISSN : 23031727 EISSN : - DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Ilmiah Mahasiswa Akuntansi, jurnal yang diterbitkan Jurusan Akuntansi, Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya.

Arjuna Subject : -

Articles 21 Documents

1 2 3

Search results for , issue "Vol 1, No 2 (2012)" : 21 Documents clear

BALANCED SCORECARD SEBAGAI INDIKATOR PENGELOLAAN SUMBER DAYA ALAM BASTIAN, ANNEKE
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 2 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

An increasingly competitive business environment requires companies to be managed professionally. Companies must be able to prepare strategies and refine the vision in order to survive and win the competition. The concept of the balanced scorecard is expected to translate vision and strategy. Selection of the vision, mission, and the right business strategy will facilitate the company achieve its goals if it is supported by an element that is, its natural resources. Natural resources are managed and conserved in order to be ustainable (sustainability) so that natural resources can be passed on to future generations. Natural resource management focused on the human or the community, economic actors, and the strategy of what needs to be taken so that natural resources be utilized optimally. The results of the discussion has concluded that the management of natural resources carried out by applying the principle of balanced scorecard and is based on how the vision, mission and strategy in the future the company is expected to be truly able to fit well integrated in the company's business activities. Natural resource management should be undertaken in stages and gradually realize that its utilization can be as effective as possible.

PENERAPAN AKUNTANSI PADA USAHA KECIL MENENGAH NOVIANTO HUTAGAOL, RENALDO MARTIN
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 2 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

This paper describes the application of accounting aimed at small and medium enterprises (SMEs). SMEs recently experienced significant growth, a lot of people who want to make it as an SME business. people try to create their own business or employment due keaadan urgent for that. SMEs therefore easier to develop. However, the development of SMEs experiencing problems often faced by the neglect of financial management, the impact of teraibakannya financial management, SMEs should be able to succeed in the absence of accounting will be bankrupt. Therefore, accounting is necessary for the owner to manage finances and be aware of income for a year as well as the performance of its business, the owner can make decisions that will be the continuation of its business. Therefore, accounting is necessary for small and medium businesses due to favorable accounting for SMEs

IDENTIFIKASI DAN PENYELESAIAN MASALAH PADA UKM MEUBEL WILLIAM, .
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 2 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

SME business is a business sector which plays an important role in economic development in Indonesia. Existence and role of SMEs which in 2007 reached 49.84 million units, and is 99.99% of the national business, in the order of the national economy is no doubt, by looking at the contribution to employment, the establishment of the Gross Domestic Product (GDP ) national, the value of national exports, and national investment. Furniture in particular SMEs in recent years due to business processes furniture experienced a significant increase, especially in East Java. Constraints that commonly arise in the SME Furniture is usually associated with the scheduling and production costs, which consist of: raw material costs, labor costs, and overhead costs. It is therefore necessary repairs in a manner/method as a solution to the completion of the constraints that typically occurs in the production process in SMEs Furniture.

PERANAN STRUKTUR KEPEMILIKAN, DEBT COVENANT, DAN GROWTH OPPORTUNITIES TERHADAP KONSERVATISME AKUNTANSI HARAHAP, SHERLY NOVIANA
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 2 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Conservatism is an important convention of financial statements in accounting. Conventions such as conservatism into consideration in accounting for financial statements for the company's activities completed by the uncertainty. Conservatism is an accounting principle that if implemented will result in these figures tend to be low income and assets, and the figures tend to be high cost and debt. As a result, reported earnings tend to be too low (understatement). The trend was due to slow recognition of the principle of conservatism and accelerate the recognition of fee income. The factors that play a role in determining accounting conservatism is Ownership Structure, Debt Covenant, and Growth Opportunities. Ownership structure is very important in determining the value of the company and is one of the internal factors that determine the progress of the company. Debt covenant is an agreement to protect the lender from the actions of managers to the interests of creditors. Growth opportunities is the opportunity for companies to invest on things that benefit. Growth is an element that occurs in a cycle of the company.

PENGENDALIAN INTERNAL TERHADAP BIAYA OPERASIONAL PERUSAHAAN SEBAGAI BENTUK PERTANGGUNGJAWABAN KEPADA NEGARA PADA PT PERTAMINA HULU ENERGI WEST MADURA OFFSHORE MESSILA, JIPSI
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 2 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Operational costs is one of the most important part in preparing the income statement either small or large companies that have the type and volume of different activities. Operating costs is also essential to the sustainability of a company, it would require an accurate control of operational costs. Control of the companyâ€™s operating costs will help the carefull management to achieve corporate objectives. Form of setting goals and standards for the implementation of the control of each company is SOP (Standard Operating Procedure) serve as guidelines for any company, especially within large companies. With the SOP (Standard Operating Procedure) will assist the company in the exercise control over operations of the company. Internal control components according to the Warren Committee of Sponsoring Organization of Tradeway Commission (COSO), namely the control environment, risk assessment, control procedures, information and communication, and monitoring. Based on the five components of internal control, the authors conducted an analysis of internal controls over the companyâ€™s operating expenses as a form of accountability to the state in PT Pertamina Hulu Energi West Madura Offshore. Based on the above analysis has been done the author, it can be concluded that the internal control structure of the companyâ€™s operating costs are in accordance with the SOP (Standard Operating Procedure) is set.

EVALUASI PROSEDUR PELAKSANAAN PEMBERIAN TUNJANGAN KEPADA KARYAWAN DI PT BRI TBK CABANG â€œXâ€ ALESTI, AVELINE FIRSTY
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 2 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

PT Bank Rakyat Indonesia (Persero) Tbk. Surabaya Kaliasin branch office has operational support section, which become one of supporting unit in the company. This Section consist Secretariat and HRD. HRD has a function on the fulfillment of workers welfare and right which is employee allowances or benefit as per regulation being decided by formal Decision Letter. Benefits given to employee are medical, on leave and transportation allowance for business trip. In order to get that kind of benefits, the employee should request it trough specific procedure and fulfill all documentation needed as decided in specific Decision Letter. The Decision Letter being used as a control tool on the effectiveness of allowance distribution and also to prevent the company from the risk of miss used and potential problem which of company operation. The type of thus research is explanatory case studies. The apprentice will do the observation and looking at on written documentation, in order to get full picture about company operational activities and also getting some deeper information as well as the control trough questioners. The outcome will be evaluated and analyzed properly. As the results of evaluation an allowances distribution (medical, on leave, an transportation). The outcome shows the implementation has being managed properly as per regulation which been consisted into specific Decision Letter.

KONSERVATISME AKUNTANSI, CORPORATE GOVERNANCE, DAN KUALITAS LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BEI) FEBIANI, SISKA
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 2 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Financial statements describes the performance of corporate management in managing the resources entrusted. In an effort to refine those statements was born the concept of conservatism. The concept of conservatism that will affect the quality of the resulting company's earnings, which can increase or decrease the quality of earnings. Besides that the influence of corporate governance (independent commissioners, institutional ownership, managerial ownership, quality audit) may also affect the quality of a company's earnings. This research aims to examine and analyze the differences in the quality of corporate earnings in the conservative and less conservative, and the influence of corporate governance on the quality of corporate earnings. The data used in the form of annual financial statement data of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the period 2008-2010. Sources of data in this research is secondary data from the manufacturing company's financial statements published by the BEI in http://www.idx.co.id/ site and also share data on the Indonesian Capital Market Directory (ICMD). The results showed that there is a difference between the quality of earnings (which diproksikan coefficient ERC) and non-corporate conservatism conservatism. Independent Commissioner (KI), Institutional Ownership (Kinst), Managerial Ownership (KM), and Quality Audit (KA) significantly influence the coefficient of ERC.

PENGARUH RASIO KEUANGAN TERHADAP INVESTMENT OPPORTUNITY SET DALAM TAHAPAN SIKLUS HIDUP PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2006-2010 PURNAMA SARI, MARIA AGNES INDRI
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 2 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Investment Opportunity Set (IOS) is an opportunity or an investment opportunity for a company. The investment opportunities of a company can be seen through the financial performance of companies that have different proportions at each stage of the life cycle firms. Therefore this research aims to examine and analyze the effect of financial ratios giving of the investment opportunity set in the stage of the life cycle of manufacturing firms. The research design was quantitative with the hypothesis. Type of data is quantitative. Data sources from Indonesian Capital Market Directory. Variabel used includes IOS which measured by the IOS based on investment and financial ratios as measured by the liquidity ratio, profitability ratio, activity ratio, solvency ratio. Sample used is a manufacturing fims listed in indonesia stock exchage in 2006-2010 as many as 140 firms. Data analysis techniques using miltiple linier regression. Analyticaly result of this study is on the establishment stage only the liquidity and activity ratios has effect on IOS. In the initial expansion stage no ratios has effect on IOS, while on the final expansion stage only profitability ratios has effect on IOS. At the stage of maturity only profitability and solvency ratios has effect on IOS. On the decline stage only the profitability ratios has effect on IOS.

FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT UNDERPRICING PADA SAAT PENAWARAN UMUM SAHAM PERDANA PRASTICA, YURENA
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 2 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

This study aims to examine and analyze factors that affect the level of underpricing of shares in the company made an initial public offering (IPO). The variables studied include underwriter reputation, auditor reputation, firm size and return on asset (ROA). The study was conducted using multiple linear regression analysis. Data collection using a documentary study with purposive sampling method. From a population of 76 companies, obtained a sample of 64 companies. The result can be concluded: first, the underwriterâ€™s reputation could not show a significant effect on the level of underpricing. Second, auditorâ€™s reputation could not show a significant effect on the level of underpricing. Third, firm size could not show a significant effect on the level of underpricing and fourth, return on asset (ROA) successfully demonstrated a significant effect on the level of underpricing.

ASPEK-ASPEK DALAM PEMBERIAN OPINI AUDIT GOING CONCERN SOEWIYANTO, MARIA ANJELINA
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 2 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Going concern audit opinion or reasonable opinion without exception with explanatory paragraphs is one of the five audit opinion expressed in the auditorâ€™s report. Going concern opinion is the opinion which suggests that the existence of reasonable doubt on the continuity of enterprises company auditors and the exixtence of opportunities for companies to bankruptcy. Conditions for companies that suffered losses are repeated and the inability of the company to meet short-term obligations may give rise to uncertainty with respect to itâ€™s business continuity company. The company is likely to get going concern audit opinion because of some condition as follows: quality audit, financial condition of the company, the audit opinion in previous years, and the growth of the company. An independent and competent auditors have high quality. Financial condition of the company, the audit opinion in previous years, and the companyâ€™s growth dependns on the companyâ€™s ability in running his business.

Page 2 of 3 | Total Record : 21

1 2 3

Filter by Year

2012 2012

Filter By Issues

All Issue Vol 13, No 1 (2024): Juni Vol 12, No 1 (2023): Vol 12, No 1 (2023) : June Vol 12, No 2 (2023): December Vol 11, No 2 (2022): December Vol 11, No 1 (2022): June Vol 10, No 2 (2021): December Vol 10, No 1 (2021): June Vol 1, No 4 (2012) Vol 1, No 3 (2012) Vol 1, No 2 (2012) Vol 1, No 1 (2012) More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kota surabaya,

Jawa timur

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name -

Contact Email -

Phone -

Journal Mail Official -

Editorial Address -

Location Kota surabaya, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kota surabaya,

Jawa timur

INDONESIA