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INDONESIA
Berkala Ilmiah Mahasiswa Akuntansi
Published by Universitas Katolik Widya Mandala Surabaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Berkala Ilmiah Mahasiswa Akuntansi, merupakan jurnal yang diterbitkan Jurusan Akuntansi, Fakultas Binis, Universitas Katolik Widya Mandala Surabaya
Arjuna Subject : -
Articles 63 Documents
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PENGGUNAAN AKAD MURABAHAH DALAM PEMBIAYAAN KEPEMILIKAN RUMAH DENGAN SISTEM MUSYARAKAH GATTA ANANDYA, AURELLIA
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

All human beings have three basic needs, food, clothing and shelter (house). Among these, the board need the highest cost. Many people are willing to make loans to the Bank to take the credit in the purchase of a home. Murabahah contract seems to fit the needs of the consumer lending and borrowing related issues between the customer and the Bank. Murabahah contract is an agreement which the goods are sold at cost plus a profit that has been agreed between the Bank shall disclose the acquisition price of such goods to the customer. But the installment of the loan using a system of installment payments Musyarakah, where the loan principal plus the margin of financing a system of Musyarakah financing installments of which the share of profits and share losses according to the agreement ini accordance with the portion of capital contribution of each party.
TELAAH TEORITIS STRUKTUR KEPEMILIKAN DALAM TEORI KEGENAN TJANDRA, EILIEN
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

Ownership structure is the composition of debt and equity. Given the ownership structure that contributed to the agency conflict. Agency conflict occurs because the separation between ownership and authority within the company, which require managers to do according to what is desired by the shareholder to shareholder wealth. Because of this, managers often take the opportunity that exists (opportunistic) to perform management of the company's earnings. Earnings management can occur due to gaps in information (information asymmetry) held between shareholders and managers. Agency conflict can be reduced by equity ownership structure, both managerial ownership and institutional ownership or other alternatives such as: the establishment of the board of directors, audit committees, GCG, dividend policy and debt policy. Agency conflict is not only happening in big firms, but in smaller companies like SMEs may also occur. For where the principal and the agent, then the conflict participated in it.
EVALUASI SISTEM PENGENDALIAN INTERNAL PADA SIKLUS PENDAPATAN DAN PEMBAYARAN KAS (STUDI KASUS PADA RETAILER SEPATU CABANG NGANJUK) IKA INTAN PRAWESTY, RISTRA
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

This Shoe retailer has 297 branches all over Indonesia today. The shoe retailer has actually implementing internal control, but it still found that the internal control of this shoe retailers still have some weaknesses, particularly in Nganjuk.. This are common problems in the branch store shoe retailer, but the primarily to store Nganjuk region. Besides the division of labor has not been properly informed. There is also over lapping inside the store. This study evaluated the system of internal control in shoe retailer Nganjuk branch of the revenue cycle and cash payments. Objectives expected to be achieved in this study was to evaluate the internal controls. The interviews conducted in this thesis for shoe retailer company employees at headquarters and branch. Inspection of documents recording conducted by COSO mapping application by marking documents or entities with standard symbols mapping COSO. It is also comparing what happens in the field process to the reference literature. The results of the inspection will be outlined and analyzed through COSO. Internal control branch Nganjuk shoe retailer found to be less effective, mainly due to a massive loss of cash proceeds from the sale which is still going on.
PERANAN INTERNAL AUDITOR DALAM PENDETEKSIAN DAN PENCEGAHAN KECURANGAN ., SOEHARMORO
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

The successful completion of the audit engagement is determined by the quality of the audit plan prepared by the auditor. This suggests that the lower the risk of corporate governance faced by auditors, the audit planning requires a long time and conversely, the higher the risk of corporate governance faced by auditors, the audit plan does not require a long time. Alternatively, effective corporate governance mechanisms or whether the client is not a risk to the auditor in considering when planning the audit. Low risk of earnings management, corporate governance related to audit planning. Corporate governance will be able to reduce earnings management undertaken by the company management. In addition, the system of good corporate governance can provide effective protection to shareholders and creditors.
SIKAP PROFESIONALISME DAN KODE ETIK AUDITOR INTERNAL CECYLIA DEWI SINNIARTO WONGSO DEWI SINNIARTO WONGSO, CECYLIA
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

Internal auditors conducting an impartial assessment of an organization to conduct audits in a required accounting firms, financial audits and other operations that are fundamental to aid management. Profession of internal auditors should have high moral commitment embodied in the form of a code of ethics rules. Professional internal auditors in performing the tasks always held code of ethics. The results of the discussion can be made several conclusions as follows professional internal auditors influenced the ability or skills they have. Increasingly have more skills will be increased and vice versa. Professionalism as an attitude and behavior in performing certain professions. Someone who has the professional expertise and technical skills should have the seriousness and precision work, the pursuit of the satisfaction of others, courage to risk, perseverance and determination, integrity, consistency and unity of thought, word, and deed. A professional is always based on the knowledge gained employment.
PROFESIONALISME AUDITOR INTERNAL DAN PERANNYA DALAM PENGUNGKAPAN TEMUAN AUDIT SISWATI, YENI
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

Control is an essential element in the management of a company and can help an entity achieve maximum profits, preventing the loss of its resources, and help ensure reliable financial reporting. Control in a company held by the company management, so that the internal auditor's role is crucial, therefore, the internal auditor duties required to be professional. A professional internal auditor must have a dedication to the profession, social responsibility, the demands of autonomy, believing in their own setting, and have a gathering profession. With its rofessionalism, will create an internal auditor to work with independent and better, so that in case of irregularities in the company, this may be unknown, and disclosed in the audit findings. These findings will be useful to help prevent the occurrence of repeated irregularities in the future.
EVALUASI KEPATUHAN PERPAJAKAN DAN UPAYA TAX PLANNING UNTUK MEMINIMALISASI PAJAK PENGHASILAN PADA PERUSAHAAN JASA ANGKUTAN PT XYZ BINTORO PUTRO, ALBERT
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

The study was done in order to evaluate compliance with the implementation of the obligations of Article 21 Income tax and VAT on PT XYZ, as well as tax planning efforts (tax planning) in the framework of the acquisition of fixed assets, personnel costs, and tax planning in addition to acquisition of fixed assets and the cost of employees at PT XYZ. The results showed that PT XYZ has been adhering to the rules of taxation in the absence of a warning letter or a fine or penalty tax administration. On the acquisition of property and equipment leasing appears to be profitable, because it allowed a greater burden and make the income tax becomes smaller. PT XYZ should replace the provision in kind with food so that money can be expensed to minimize income taxes. Another thing you can do as a form of tax planning is a nominative list for expenditure in the interests of entertainment.
PENGARUH KOMPENSASI MANAJEMEN, PERJANJIAN HUTANG DAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI INDONESIA TANOMI, REHOBOT
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

This study aims to examine the effect of management compensation, debt covenant and tax on earnings management on public companies in Indonesia. For earnings management practice, there are two role which is principal (stockholder) and agent (manager). This practice happens because of the interest conflict between principal and agent where their own interest is to maximize their own profit. The samples used are 15 manufacturing companies listed in BEI and had financial statements between year 2007 to 2009. The data analysis using multiple regression analysis. The results of this study indicate that management compensation, debt covenant and tax on earnings management simultaneously have a significant effect on earnings management but however as partially compensation management has the effect still can be proved, as for debt covenant and tax doesn’t have any effect.
KEMAMPUAN LABA BERSIH, ARUS KAS OPERASI, DAN RASIO PIUTANG UNTUK MEMPENGARUHI ARUS KAS MASA MENDATANG PADA PERUSAHAAN FOOD AND BEVERAGE DI BEI KUSUMA PURBO WANTI, FERRA
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

Financial reporting can evaluate a company's ability to generate cash and cash equivalents better through the information that is focused on the financial position, statement of changes in financial position and cash flows of the company. This study aims to determine the ability of net income, operating cash flow, and the ratio of receivables effect to future cash flows at a food and beverage company that went public on the Stock Exchange. This type of research is quantitative research that uses explanatory format (described a generalization or explain the relationship of a variable with other variables). The data used are annual financial statements of manufacturing companies that go public in 2007-2010 are included in the category of food and beverage as many as 14 companies. So the number of samples in this study as many as 14 companies. Sources of data taken from www.idx.co.id. Analysis technique used was multiple linear regression analysis. Based on this research, it is obtained that the net income, operating cash flow, receivables and the ratio of significant impact on future cash flows
EKSPEKTASI KLIEN DALAM KEBIJAKAN AUDIT KARTIKA SARI, ADE
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

KAP demanded to be able to act independent on audit judgment to the clien. KAP faces trouble to act independent due to some circumstances accured which cause clients to have hope to be able to Influence the audit judgment with was done by the KAP. Long term relationship between the clients and KAP causes the clients and KAp causes the clients have some expectations to be able to influence the audit judgment long-term relationship caused emotional bundling between the clients and KAP, as the client have courage to push the KAP, so the audit judgment which was done could give advantages to the clients. The importance of the clients for KAP also causing clients to have some expectations to able to influence the audit judgment done by the KAP. Economy contributions given by clients to KAP causing clients to have huge confidence of having ability to influence the audit judgment. One way to press clients strong expectation on KAP audit judgment by KAP rotating by auditors hired by clients with the rotate policy, the relationship between KAP and auditors which are too close could be pressed, to the possibility of the clients having big expextation to the audit judgment is becoming lower.

Page 5 of 7 | Total Record : 63

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