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Kota surabaya,
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INDONESIA
Jurnal Ilmiah Mahasiswa Akuntansi
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 13 Documents
 1   2 
Search results for , issue "Vol 1, No 3 (2012)" : 13 Documents clear
ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN TERKOMPUTERISASI PADA PT PD (KANTOR PUSAT) MAGDALENA EKA NOVENA
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 3 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.125 KB) | DOI: 10.33508/jima.v1i3.258

Abstract

The existing payroll system on PT PD less accordance with the current development. First, the employee attendance system still using check clock machine. This is vulnerable to fraud that could be done by employees and then calculating the working days using manual method, so sometimes errors are made in the calculation. Furthermore, PT PD doesn’t have employee database, whereas it takes quite a lot of data and the number of employees are quite a lot so to manage and maintenance the data becomes a little difficult. With these problems, it is necessary to repair and design a better system so that the problems faced by companies can be somewhat resolved. In thus research there were seven techniques in the process of data analysis, that is analyze the company’s payroll system and procedures, designing flowcharts and data flow diagram for company’s payroll system also develop the existing system, create an entity relation diagram, create a database of employee, create a payroll system interface, improve the related document payroll system that still has shortcomings and create a limit access to the payroll system. With the design of a computerized payroll system expected to reduce calculation errors on employee attendance, employee’s salary can be given on time and with the correct amount and maintenance of employee data can be done on a regular basis.
TINGKAT KESULITAN KEUANGAN PERUSAHAAN DAN KONSERVATISME AKUNTANSI DI INDONESIA . HENDRIANTO
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 3 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (132.494 KB) | DOI: 10.33508/jima.v1i3.259

Abstract

The economic crisis is inevitable in the world economy. The economic crisis is one form of uncertainty in the business world. Although it can not be avoided, the economic crisis can be predicted in advance. So, when the company experienced financial distress during the economic crisis, not the cause of the economic crisis, but the incompetence of managers of those companies. To rise from financial distress, the company needs an injection of funds from investors. The problem is how to attract investors to want to invest in companies that are experiencing financial distress. To overcome this problem, conservative method applied to recording the company noted that financial statements. Due to accounting conservatism led the company has hidden reserves that can be used when experiencing financial hardship. From the results of the discussion can be concluded that (1) management uses of accounting conservatism in order to attract investors to invest even though the company is experiencing financial distress, (2) conservatism is used to reduce the excessive optimism of management and shareholders, (3) conservatism used to be restrict managers to take action to exaggerate earnings and manipulate financial statements.
PENGARUH KEBIJAKAN DIVIDEN, LEVERAGE KEUANGAN DAN PROFITABILITAS TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR DI BEI ARIEF WILIANTO
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 3 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v1i3.152

Abstract

This research was conducted to know influence Dividend Payout Ratio (DPR), Debt to Equity Ratio (DER), and Return On Equity (ROE) with stock price. Population used in this study were manufacturing companies went public, in which the research period in 2007-2010 and 130 samples obtained as a manufacturing company obtained by purposive sampling technique. Data taken from the Indonesian Capital Market Directory (ICMD) and financial statements. There are two variables that lifted the stock price as the dependent variable and the DPR, DER, and ROE as an independent variable. Data analysis technique used is multiple linear regression analysis. The results showed that DPR and DER has a significant influence on stock prices. And ROE do not have a significant effect on stock prices. In the partial testing, variables significantly influence DPR with a significance level of 0.000

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