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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN DI BEI FERDIANA, NORMA
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 2 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Good Corporate Governance is a system for companies to run better working system. The purposes of a company are to earn good profit, to be trusted by stakeholders,and to develop the business properly, so it is necessary to perform well. Company's financial performance can be reviewed in the financial statements. This study aims to determine the effect of good corporate governance to financial performance. The independent variable studied is good corporate governance index, while the dependent variable is financial performance as measured by financial ratios, namely Leverage Ratios, Liquidity Ratios, Efficiency or Turnover or Asset Management Ratios, Profitability Ratios, and Market Value Ratios. The object of this study is a mining company listed on the Indonesia Stock Exchange in 2005- 2010. The samples used are nine mining companies which are selected through purposive sampling. The data is analyzed using regression techniques. The result shows that Good Corporate Governance does not affect all financial ratios. Good Corporate Governance affects Liqudity Ratios, but has no effect on Leverage Ratios, Efficiency or Turnover, or Asset Management Ratios, Profitability Ratios, and Market Value Ratios.

ANALISIS TEKNIKAL DAN FUNDAMENTAL SAHAM PT GARUDA INDONESIA TBK: PERSPEKTIF INVESTOR INDIVIDUAL ., LINDAWATI
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 2 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v1i2.132

A growing number of companies are trading in its share on the stock market, then the investor is exposed to a lot of alternative investment options. The decision to invest in stocks is risky and not full certainty. The risk can never be eliminated, but only minimized. To minimized risk, an investor should carry out assassmentsof stocks, which is often done by using fundamental and technical analysis. Based on the results of the individual investor interview PT Garuda Indonesia, 5 of the 6 respondent using fundamental analysis in assessment of investment decisions on PT Garuda Indonesia. A total of three respondent who do assessment by using fundamental analysis decide to retain stock in PT Garuda Indonesia which they had purchased. Two respondents who did assessment by using fundamental analysis from aspect non financial decided to sell stock in PT Garuda Indonesia because downtrend and only one respondent who didi the assessments by using technical analysis and fundamental aspect of financial can get capital gain in doing investment on PT Garuda Indonesia. This research aims to conduct technical analysis and fundamental in PT Garuda Indonesia period February, 2011 to January 2012 to provide information as a basis for making investment decisions. The result of this research show that the stocks of PT Garuda Indonesia Tbk worth buying by investors based on technical analysis. Based on the results of fundamental analysis of stocks PT Garuda Indonesia Tbk is arguably its bad performance. So the result of technical analysis does not support the fundamental analysis results.

PERANCANGAN SISTEM INFORMASI AKUNTANSI DALAM MENGEMBANGKAN EFISIENSI PERUSAHAAN VILANDA, IKA
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 2 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

The use of computers in the company indicates that the technology has developed very rapidly. Not only big companies, medium and small companies are already using the computer as the main media in automating its business processes. The company's long-standing, also changed the original management system to manually switch to using a computer. This is because with a computer would be more appropriate business process and it takes a long time. Computer as a medium in carrying out information and control system business processes to fit the company's goals. The purpose of the company's top managers as determined by decision makers within the company. Information systems are built by the company should have benefits in achieving its objectives. Over the company's information systems, will be found to problems that could hinder the course of the business process. The problem that often arises is not the system goes well. So that the information provided is not useful in managerial decision making. Very useful for managerial decisions to regulate the course of the company. Design of information systems designed to meet all the criteria that are not on the old system. System design is the development of enterprise information systems. System design through the process of identifying problems, analyzing requirements, designing systems, system testing, and evaluating the system. With the design of information systems is expected to improve the performance of the company, because the measurement of company performance based on efficiency and effectiveness.

PENGARUH KONDISI KEUANGAN, PERTUMBUHAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN WHOLESALE AND RETAIL TRADE DI BEI JUNIARTO KUSWARDI, HANS
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 2 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Going concern audit opinion is an opinion issued by the auditor because there is doubt on the ability of an entity to continue to thrive. This opinion is beneficial to the stakeholders to avoid mistakes in investment. In giving the going concern audit opinion, the auditor must consider several factors that affect the provision of audit opinion. The purpose of this study was to test the impact of company's financial condition, growth, and the quality of audit towards going concern audit opinion giving. This research design was quantitative with a hypothesis. Dependent variable of this research is going concern audit opinion, while the independent variable are the company's financial condition that measured by the liquidity ratio, profitability, and the solvability ratio, the company's growth and audit quality. The Object of research were wholesale and retail trade companies registered in a row in Indonesia Stock Exchange from 2007-2010. Data analysis was performed using logistic regression. The analysis shows that the financial condition of the solvability ratio has a positive and significant impact on the provision of going concern audit opinion, while the financial condition of the liquidity ratios, profitability, and quality of audit don't have positive and significant impact while company's growth does not have a negative and significant impact on the provision of going concern audit opinion.

PENGARUH KEBIJAKAN DIVIDEN, LEVERAGE KEUANGAN DAN PROFITABILITAS TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR DI BEI WILIANTO, ARIEF
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 2 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

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

PERAN KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL DALAM MENINGKATKAN KINERJA AUDITOR WIJAYANTI, GERSONTAN LEWI
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 2 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Along with increasing competition in the world of business requires companies to be able to present the financial statements are reliable and accountable to stakeholders. Hence the need for auditors in the world of professional services business in Indonesia experienced rapid development. In order to meet the needs and responsibilities, a professional auditor is required to improve the performance of the profession. An auditor who achieves good performance will improve client satisfaction, credibility and existence. An auditor as an independent should be able to improve performance. To improve performance, is associated with independent, an auditor also need emotional and spiritual intelligence. That by having the emotional intelligence of an auditor may have a good self-management, so that will affect every act of the play, and even in taking a decision. By having an auditor spiritual intelligence can do the values of truth and as a medium for self-evaluation, thus making the auditor's ability to repair and improve its performance. Therefore, emotional intelligence and spiritual intelligence should be developed to face stiff competition and the work of an auditor is compleks

PERAN GENDER DALAM PENGAMBILAN KEPUTUSAN AUDIT SETIAWAN, YUPIE
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 2 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Some research in the field of audit findings that getting there is a difference based decision-making factor of gender audit. Auditors with the female sextend to have higher sensitivity than the auditor of men, especially in terms of ethical behavior, and differences in the sensitivity of the causes of differences in decision making. In addition, there are findings which concluded that an auditor's decision can not be based on the gender factor. It means that there is no difference between the auditor's decision-making with male gender and auditor with the female sex. Results of analysis showed that the presence or absence of differences indecision-making based on the gender factor can not be universally applicable. Although both auditor with the female sex or male sensitivity to the level of ethical behavior can be different and this causes the auditor ethical behavior of women is higher than the auditor with male gender can not be generalized.

TINJAUAN TEORITIS BIAYA LINGKUNGAN TERHADAP KUALITAS PRODUK DAN KONSEKUENSINYA TERHADAP KEUNGGULAN KOMPETITIF PERUSAHAAN GUNAWAN, ERIC
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 2 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Environmental costs is a way to calculate the costs to the environment, including reporting, and reduce environmental impact. Applicable environmental costs aimed at reducing the negative impact on the environment by considering the company's environmental problems in every business decision and the company's production process. By applying the company's environmental costs are expected to reduce negative impacts on the environment arising from corporate activities. One way to identify various sources of waste and waste that cause inefficient production so that the environmental information that helps management in making or decision-making according to the researchers considered the application of environmental costs can provide huge profits for companies, especially in the financial aspects of this led management are motivated to reduce the environmental costs or reduce these costs. In this papers will be discussed how the application of environmental impact and costs of implementing the company incurred to implement the environmental costs that can affect product quality and company create a competitive advantage.

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

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Location Kota surabaya, Jawa timur INDONESIA

Abstract

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Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kota surabaya,

Jawa timur

INDONESIA