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INDONESIA
PERMANA
Published by Universitas Pancasakti Tegal
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Core Subject : Education,
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Articles 166 Documents
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Etika, Etos Kerja dan Sikap Professional dalam Bisnis Subroto, Setyowati
PERMANA Vol 4, No 2 (2013): Februari
Publisher : PERMANA

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Abstract

In carrying outactivitiesin various fields, especially in the business world, ethics, work ethic and professional attitude is a series that can not be separated from one another. Therefore, abusiness must be ableto beprofessional, to understand the principles ofethicsand always have awork ethic. Keywords: Ethics, Work Ethics and Professional Attitude
PENGARUH KANDUNGAN INFORMASI ARUS KAS DARI AKTIVITAS INVESTASI, AKTIVITAS PENDANAAN DAN LABA KOTOR TERHADAP RETURN SAHAM ., Subekti
PERMANA Vol 2, No 1 (2010): Agustus
Publisher : PERMANA

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Abstract

The purpose of this study was to determine the influence of Investment Cash Flow, Cash Flow and Gross Profit Funding of return is done on the company saham.Penelitian Miscellaneous Manufacturing Industry in Indonesia Stock Exchange. Data collection methods conducted in this study is the observation method of secondary data. The population in this study amounted to 25 Miscellaneous Manufacturing Industries companies based on financial reports and data Indonesian Capital Market Directory (ICMD) that exist on the Stock Exchange with the observation period 2007-2009. While the sampling of 15 companies Miscellaneous Manufacturing Industir using purposive sampling method. Phase analysis in this study include the classic assumption test, test multiple linear regression and hypothesis testing using SPSS software version 19. Based on the results of testing using the F test significant values ??of 3 variables is 0.046. If a significant value <.05 then the hypothesis is rejected (significant regression coefficient) this suggests that simultaneous Investing Cash Flow, Cash Flow Gross profit funding and has a significant influence on the Return Shares arrives. Furthermore, based on t test showed that only partially Gross Profit are having a significant influence on stock return because of significant value <0.05 while the Investment and Cash Flow Financing Cash Flow does not have a significant influence on Return of Shares made by the company because of its significance value> 0.05. Expected to further research to consider other factors in its effect on stock returns and the period of observation to maximum results. Key words: Investment Cash Flow, Cash Flow Financing, Gross Profit, Return Shares.
PERSEPSI PROFESI AKUNTAN TENTANG PENTINGNYA ETIKA DAN TANGGUNG JAWAB SOSIAL UNTUK PENCAPAIAN TUJUAN PERUSAHAAN Mubarok, Abdulloh
PERMANA Vol 2, No 1 (2010): Agustus
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Abstract

The research is aimed to know (1) how perception to accountant profession (lecturers, management accountants, students) abaut the interesting ethics and social responsibility to reach corporate goals. (2) are there significant difference to perception between each the accountant profession components. Perception between accountant profession abaut the interesting ethics and social responsibility to reach corporate goals is analyzed by comparing with the total of counting score to each component of respondents and the total of ideal score. Than it is interpreted by interpretation score cretaria. The difference of perception between each the accountant profession components is analyzed by Analysis of Variance (ANOVA) methods ( post hoc test ).The research show that commonly the accountant profession have good perception abaut the interesting ethics and social responsibility to reach corporate goals. From the third component, lecturer have the most good perception. Maybe, the lecturer not only teachs but also educates ethics. The studies also resumes that there is not siginificant difference to perception between each the accountant profession components (lecturers, management accountants, students). Keyword: perception, accountant profession, lecturers, management accountants, Students, ethics, social responsibility
SEKULERISASI DAN NEOLIBERALISME MELALUI HARMONISASI STANDAR AKUNTANSI INTERNASIONAL : IFRS Sulistyowati, Wiwit Apit
PERMANA Vol 2, No 1 (2010): Agustus
Publisher : PERMANA

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Abstract

Globalization such as other trade activities between countries and the emergence of multinational companies, resulting in the need for an accounting standard is widely accepted around the world. Comparable accounting standards is required by multinational companies, and also by the users of financial statements to evaluate the performance of companies on a global scale and to help making decisions relating to the securities. IFRS serve as the main reference the financial accounting standards development in Indonesia because IFRS is a very robust standard. Preparation is supported by the international advisory board of experts and from around the world. With already declared on IFRS convergence program, then in 2012 all the standards issued by the Financial Accounting Standards Board IAI will refer to IFRS and applied by the entities. Adoption of accounting and the current educational system has been separated from the reality of Indonesian society, because education systems and accounting concepts taken directly from the West without the codification and significant adjustments. Accounting and accounting education system is basically bringing values "secularization" which has the main feature of self-interest, emphasizing the bottom line profits, only recognizes the reality of quantitative, materialistic and mechanical. Harmonization of accounting as part of neoliberalism is the implementation of power to perpetuate the hegemony of corporate interests through the manufactured consent for the benefit of MNC's in the United States. Keywords : secularization, neoliberalism, harmonization and IFRS
PERAN SISTEM INFORMASI AKUNTANSI DALAM PEMBUATAN KEPUTUSAN MANAJEMEN Faqihudin, M.
PERMANA Vol 2, No 1 (2010): Agustus
Publisher : PERMANA

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Abstract

Decisions related to something in the future so that faced with various alternatives to the uncertainty that accompanies it. Decision makers need accurate and valid information to anticipate them. There are a lot of information that can be used, one of which is Accounting Information System is the system used to process data and transactions to provide information needed by the user to plan, control and operate thebusiness. Keywords: Decision Making, Accounting Information Systems
AKUNTANSI KONVENSIONAL VS AKUNTANSI SYARIAH Indriasih, Dewi
PERMANA Vol 2, No 1 (2010): Agustus
Publisher : PERMANA

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Abstract

Many countries are predominantly Muslim, including Indonesia, to be un-Islamic due to political reasons and economic. But now the Islamic accounting began to show its existence (again) because the flow failures (ism): socialism, capitalism, fascism, communism. During this process of education which was originally based on religious-Islamic civilization has been replaced by a process of western secularism. Muslims now believe that the solution of existing problems is a return to Islam as a regulator of the life of Allah SWT, including accounting. Islamic accounting serves to help humans perform tasks mandated to it in a company or organization so that all activities remain in the pleasure of Allah SWT. By reviewing the conventional accounting theory, which has been the basis of accounting theory in student teaching, and assessing the Islamic accounting theory can be compared to the differences and similarities between the two. Keywords: Accounting conventional, Islamic Accounting
KONFLIK ANTAR INDIVIDU DAN PENGARUHNYA PADA EFEKTIFITAS TIM Hapsari, Ira Maya
PERMANA Vol 2, No 1 (2010): Agustus
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Abstract

Team have more value than a group. Team have higher cohesiveness and thighter commitment even of the group has. Everybody guessing that team have a heavier task than a group, therefore, team need a highly cooperation, which can?t be happen if there was any conflict interpersonal inside the team. Even so, conflict not must be eliminate, because, surprisingly, conflict able to improve the team effectiveness, with the right manage for it, of course. Conflict can be direct to the brainstorming area, that can brought all member of the team understanding every one?s the way of thinking. Brainstorming allow everybodies to see and learn for the everybody thougt, accept it with clear thougt and open minded also act professional, free, and independent.Making those thing come true, every body on the team must be cooperative, wisely undesrstanding, open minded, and not pretending. If these thing have done, don?t bother, conflict will end soon, and team effectiveness also team productivity will easy to achieve. Keywords : interpersonal, team effectiveness, conflict
PERUSAHAAN HARUS TERAPKAN K3 Subroto, Setyowati
PERMANA Vol 5, No 2 (2014): Februari
Publisher : PERMANA

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Abstract

Departemen Tenaga Kerja dan Transmigrasi meluncurkan slogan anti kecelakaan kerja dengan tagline ?Saya Pilih Selamat?, pada tanggal 16 Oktober 2012, yang bertujuan untuk mengkampanyekan pelaksanaan norma Keselamatan dan Kesehatan Kerja (K3) di perusahaan-perusahaan dalam rangka mengurangi jumlah kecelakaan kerja di Indonesia. Selain itu, penerapan standar Keselamatan dan Kesehatan Kerja (K3) menjadi salah satu aspek penting yang harus disiapkan oleh negara-negara anggota Asean dalam menghadapi diberlakukannya Komunitas Ekonomi ASEAN (ASEAN Economy Community/AEC) pada tahun 2015Kata Kunci : Keselamatan dan Kesehatan Kerja
PENGHIMPUNAN DANA ZAKAT NASIONAL (Potensi, Realisasi dan Peran Penting Organisasi Pengelola Zakat) Mubarok, Abdulloh; Fanani, Baihaqi
PERMANA Vol 5, No 2 (2014): Februari
Publisher : PERMANA

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Abstract

Kinerja penghimpunan dana zakat nasional mengalami peningkatan dari tahun ke tahun. Dari tahun 2008 sampai tahun 2012, misalnya, jumlah dana zakat yang mampu dihimpun naik signifikan dari 930 milyar menjadi 2,2 triliun atau mengalami kenaikan lebih dari 100%. Meningkatnya penghimpunan dana zakat tidak lepas dari peran organisasi pengelola zakat (OPZ). Ada dua jenis OPZ, yaitu Badan amil zakat (BAZ)yang dibentuk oleh pemerintah dan lembaga amil zakat (LAZ) yang sepenuhnya dibentuk oleh masyarakat. Sebagaimana dana zakat, LAZ juga tumbuh pesat. Perkembangan ini terutama terjadi setelah kehadiran UU No. 38/1999 tentang Pengelolaan Zakat. Sampai tahun 2011, PEBS-FEUI mencatat terdapat 481 OPZ di Indonesia. Sedangkan sampai tahun 2012 sudah ada 19 OPZ nasional yang memiliki ijin resmi dari pemerintah. Namun demikian kalau dikaitkan dengan potensinya, realisasi kinerja perhimpunan dana zakat sebagaimana disebutkan di atas sangat jauh dari potensinya. Riset yang dilakukan pada awal 2011 oleh BAZNAS dan Fakultas Ekonomi dan Manajemen IPB memperkirakan potensi zakat secara nasional dari sektor rumah tangga, industri, dan tabungan berturut mencapai angka Rp82,7 triliun, Rp114,89 triliun, dan Rp17 triliun. Ada beberapa faktor yang diduga mempengaruhi rendahnya realisasi penghimpunan dana zakat nasional. Faktor-faktor tersebut antara masyarakat belum sepenuhnya percaya terhadap lembaga amil zakat, kemudian masih banyak di antara kaum muslimin yang belum mengerti cara menghitung zakat, dan kepada siapa zakatnya dipercayakan untuk disalurkan. Berikutnya adalah lemahnya kerangka aturan dan institusional zakat. Terakhir masih rendahnya efisiensi dan efektivitas pendayagunaan dana zakat.Kata Kunci: Zakat, Organisasi Pengelola Zakat (OPZ), Badan Amil Zakat (BAZ), Lembaga Amil Zakat (LAZ)
PENYUSUNAN MODEL GREEN ACCOUNTING UNTUK PERUSAHAAN MELALUI PERHATIAN, KETERLIBATAN, PELAPORAN AKUNTANSI LINGKUNGAN DAN AUDITNYA Susilo, Joko; Astuti, Neni
PERMANA Vol 5, No 2 (2014): Februari
Publisher : PERMANA

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Abstract

Tujuan Umum - Penelitian ini bermaksud mengeksplorasi perkembangan akuntansi lingkungan di Indonesia mencakup faktor apa yang menjadi sebab utama oleh pengambil kebijakan manajemen perusahaan terkait dengan perhatian mereka terhadap permasalahan kondisi lingkungan hidup di sekitarnya, seberapa besar perbedaan perhatian, keterlibatan manajemen dan pelaporan akuntansi lingkungan terhadap permasalahan lingkungan hidup. Tujuan Khusus ? Tujuan khusus dari penelitian ini adalah dapat menyusunkan suatu model berupa kebijakan green accounting yang di dalamnya mengandung konsep; mempertegas pola hubungan dan memperjelas praktik akuntansi lingkungan (diwujudkan dalam panduan kebijakan), meningkatkan potensi akuntansi lingkungan melalui pendidikan (diwujudkan dalam bahan ajar), dan pengembangan berkelanjutan dari penelitian akuntansi lingkungan itu sendiri yang nantinya dapat diintegrasikan dalam akuntansi sosial (diwujudkan dalam publikasi ilmiah). Desain/Metodologi/Pendekatan ? Penelitian ini didesain dalam suatu ekplorasi yang meneliti persepsi manajemen terhadap akuntansi lingkungan mencakup kondisi yang mempengaruhi, perhatian, keterlibatan dan pelaporan akuntansi lingkungannya. Dari hasil uji statistik ini kemudian perusahaan diposisikan dalam matrik green company yang kemudian kebijakan green accounting ini dibuat didasarkan kondisi tersebut.Temuan ? Dari hasil pengujian di atas, dapat disimpulkan beberapa hal terkait dengan tujuan penyusunan model kebijakan green accounting melalui perhatian, keterlibatan, pelaporan akuntansi lingkungan dan audit lingkungan. Hasil uji rata-rata membuktikan bahwa memang perusahaanperusahaandi dua daerah ini memiliki perbedaan strategi terkait dengan kebijakan lingkungan hidupnya. Hasil uji rata-rata menunjukkan bahwa perusahaan-perusahaan di Sleman terkait dengan green corporate strategy-nya berada pada matrik defensife green sedang perusahaan-perusahaan di Bantul berada di matrik extreme green. Meskipun dalam matrik yang berbeda, namun dari sisi kebijakan green accounting, keduanya dapat diberlakukan model yang sama dimana perusahaan bisa saja diwajibkan membuat laporan akuntansi lingkungan yang bersifat tidak saja deskriptif tetapi juga bersifat kuantitatif dalam bentuk laporan terpisah/tersendiri.Originalitas ? Penelitian sejenis ini belum banyak dilakukan di Indonesia setidaknya dalam bentuk publikasi, dan kebijakan terkait dengan green accounting juga belum dibuat secara khusus yang mengatur ataupun memberikan arahan kepada manajemen perusahaan untuk ikut bertanggungjawab terhadap keselamatan lingkungan hidup.

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