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Jurnal Ilmiah Mahasiswa Akuntansi

JIMA
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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 115 Documents

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PERAN ACTIVITY BASED COSTING UNTUK MENETAPKAN HARGA POKOK PRODUK YANG AKURAT LEVINA SUSANTO
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 3 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Determination of accurate product cost is very important for comanies to set prices. This leads to the allocation of overhead cost should be done properly, the company that markets more than one kind of product. Conventional methods that allocate costs based on changes in the costs are not allocated according to the amount of consumsption of each unit. Activity based costing methods by using the allocation of overhead cost based on activities that cause costs seems more appropriate to use. Activity based costing methods led to the allocation of overhead cost is able to bring compliance cost of consumption for each product. Benefits of activity based costing is causing the development of the discussion that aims to provide an understanding of the role of activity based costing to assign an accurate cost of the product.

ANALISIS PERBANDINGAN KINERJA BANK PEMERINTAH, BANK SWASTA, DAN BANK ASING DI INDONESIA RENO INDRA KUSUMA
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 3 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Soundness of a bank is reflected in the financial statements issued by the bank where such financial statements have been audited by public accounting firms. Health assessment of banks carried out each period. In any assessment of a bank's condition is determined. For banks that have been considered previously can also be assessed whether there is an increase or decrease in health. For banks which, according to health or the health assessment increase does not matter, because that is what is expected and continue to be retained, but the bank is constantly unwell. This study aims to analyze the Government Performance Comparison Bank, Foreign Banks and Private Banks in Indonesia In the Year 2001 to 2010. Population used in this study were all government banks and private banks in Indonesia Stock Exchange. The sampling technique used in this study was purposive sampling because only a selected sample met the criteria only. Analysis techniques use descriptive analysis. CAMEL financial ratio and determine the mean of each ratio. Ratio is CAR (Capital Adequacy Ratio), NPL (Non Performing Loan), ROE (Return On Equity), ROA (Return On Asset), BOPO (Operational Cost Ratio) and LDR (Loan to Deposits Ratio) has the power or the power classification predictions for the state banks experiencing financial difficulties.

PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS PADA PERUSAHAAN FARMASI DI BEI SHEARLY PUTRI WIJAYA
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 3 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Intellectual capital is the knowledge that can assist companies in creating a product that attracted the attention of consumers. The existence of intellectual capital, companies can maximize existing resources to create innovative products. Therefore, this study aims to examine the effect of intellectual capital on the profitability of the pharmaceutical company listed on the Indonesia Stock Exchange 2006-2010 period.Quantitative research design is a hypothesis. Research variables used are intellectual capital (VAIC) and profitability, including return on asset (ROA), return on equity (ROE) and earnings per share (EPS). Companies studied were pharmaceutical company listed on the Indonesia Stock Exchange study period from 2006-2010. Type of data used is quantitative data obtained from the IDX website and ICMD. Data analysis techniques using simple linear regression.The result showed that the positive effect on intellectual capital return on asset (ROA), return on equity (ROE) and earnings per share (EPS). This is because the company utilize and manage the intellectual capital owned by the well and the maximum, so it can provide added value to earnings per share.

PERAN PROFESIONALISME AUDITOR DALAM MENGUKUR TINGKAT MATERIALITAS PADA PEMERIKSAAN LAPORAN KEUANGAN YOHANNES CHRISTIAN
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 3 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

The information presented in the financial statements will be used as a basis for decision making. Examination of financial statements performed by the auditor and received unqualified opinion, is expected to provide assurance that the financial statements are free of material misstatement and are presented with accounting principles generally acceptable. Professionalism major demand of someone working as an auditor. Picture of someone who is professional in the profession of auditor reflected in five dimensions: dedication to the profession, social obligations, independence, confidence in the rules of the profession, and relationships with colleagues. In conducting the audit of financial statements, auditors are required to make consideration of the level of materiality in planning and designing audit procedures, as well as evaluating the fairness of the financial statements as a whole.

ANALISIS SISTEM INFORMASI AKUNTANSI PEMBELIAN (STUDI PRAKTIK KERJA PT TATASOLUSI PRATAMA SURABAYA) BERNADIEN KRISTIA DEVI
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 3 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

The accounting system is a means for management to obtain information that will be used to manage the company and to prepare financial statements for the parties concerned. Internal control is a technique that can help leaders to achieve corporate objectives as well as a useful means to secure the resources or the price of the company’s assets, check accuracy and correctness of accounting data, anagement policies have been implemented. Accounting information system is a good purchase must be accompanied by effective internal controls. PT. Tatasolusi Pratama Surabaya has been able to apply the accounting information system is very adequate to be able to create an effective internal control. Although there are some drawbacks, such as the procedures for distributing documents is uneven and there is duplication between the functions of reception function with the storage function, but with the optimization on a healthy practice, this can be resolved quite well by the company.

PERANAN LOCUS OF CONTROL, SELF-SET DAN ORGANIZATIONAL-SET HURDLE RATES TERHADAP ESKALASI KOMITMEN PADA LEVEL PENGAMBILAN KEPUTUSAN PENGANGGARAN MODAL ANDREAS BUDI SANTOSO
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 3 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Capital budgeting decision-making is an integral part of the success or failure of a manager. The decision was taken after a few calculations and consideration of alternatives. Escalation of commitment is the tendency of decision makers to proceed with the project that are not economical, although it has provided information on past poor performance and alternatives that may occur in the future. Managers tend to escalation of commitment in its decision making. In decision making is influenced by many things. The concept of locus of control is based on social learning theory, namely the extent to which a person feels the relationship of contingency between actions and their results. It is also influenced by the theory that man is a rational finite beings who have limited rational, so it found a lot of irrationality in the decision making process. A decision may be felt rational or irrational, and can be based on the assumption of weak or strong assumptions. Hurdle therefore used to reduce the rate of escalation of commitment made by a manager in determining the decisions to be taken.

PENGAKUAN, PENGUKURAN, DAN PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP PENILAIAN KINERJA PERUSAHAAN HALIM ADI GUNAWAN
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 3 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Human resources is one of the assets to run the company's operations. various expenditures for human resource development was essential to improve performance. For that, all costs to improve the capabilities of intellectual capital and deserve to be recognized and capitalization. But that deserve to be explored further is how the recognition, measurement and disclosure of intellectual capital that can be identified how big is able to contribute to the company’s financial statements. Recognition of intellectual capital worth it considering the company also issued a number of costs to improve the capabilities possessed intellectual capital. While for intellectual capital measurement can be done with various methods but among these methods, then the method return-on-assets (ROA) can provide more comprehensive information. ROA is calculated excess return of tangible assets owned by the company and take it as intangible assets to count as intellectual capital. Recognition, measurement, and disclosure of intellectual capital has an influence on the company's performance appraisal can provide information about the feedback (contribution) of the intellectual capital to the achievement of company performance. Through the recognition, measurement, and disclosure of intellectual capital is an assessment of the performance can be explained by informative and detailed.

DAMPAK KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN PADA KINERJA MANAJERIAL MARETA CHRISNA GOZALI
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 3 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Management accounting system (SAM) provides information for managers to predict consequences that may occur from a variety of alternative activities on the Organization and provides a mechanism for controlling the organization. The purpose of this discussion is to discuss “the impact of information on the performance characteristics of the SAM and discusses the benefits of systems of managerial accounting for managers”. Information that has the characteristics of a good, as broadscope, timeliness, aggregation, and integration it needs to improve the accuracy of decision-making. Performance management would be good if the right management decisions. Both are information can be obtained from the information system of directional and well-integrated, SAM.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAN MANUFAKTUR YANG TERDAFTAR DI BEI DINA ARIESTA
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 3 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Corporate managers has more awareness of internal information and corporate prospects in the future than the investor. Therefore, managers is obliged to disclose finance information in order to know the financial performance of the company which can be used to measure profit. Corporate profits come for managers who can run the company effectively and efficiently. Therefore, this study aims to examine the influence of organizational culture, managerial and funding to the company's profitability. Study sample was 30 manufacturing companies listed on the Indonesia Stock Exchange in the period 2007-2009. This study was a quantitative research design with hypotheses and data sources obtained from the website of the Indonesia Stock Exchange (www.idx.co.id). The technique used is multiple linear regression analysis.The analysis showed that the organizational, managerial, culture and financing have positive effect on corporate profitability. Organizational culture is important and can deal with problems and opportunities of internal and external environment. The bigger the profit the company's total assets (wealth) which belongs to the company. More generated by a company means that profits the assets are hight become.

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

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.

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