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Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
Accounting
Published by STIE Nusa Megar Kencana
ISSN : 14113880     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Pertama-tama kami mengucapkan puji syukur kehadirat Allah SWT atas penerbitan Jurnal Ilmiah “EKONOMI & KEWIRAUSAHAAN”.
Arjuna Subject : -
Articles 36 Documents
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Search results for , issue " 2009" : 36 Documents clear
STUDY OF PREPARATION OF FINANCIAL STATEMENTS IN ACCORDANCE IN ACCORDANCE WITH GOVERNMENT REGULATION NUMBER 24 YEAR 2005 ON SAP (Case Study In Solok City Government) Darmadi, Cherie; Isafaatun, SE., MM, Eliya; ekowati, SE., MM, Dhiana
Accounting 2009
Publisher : Accounting

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Abstract

To achieve a transparent and accountable governance in accordance with the principles of good governance in the management of state finances, the government issued a three-pack of Law in the financial sector that is the Act No. 17 year 2003 on State Finance, Law No. 1 of 2004 on State Treasury and the Law No. 15 year 2004 concerning the Management Audit and State Financial Responsibility, and the issuance of Law no. 32 of 2004 on Regional Governance and Law No. 33 of 2004 on Financial Balance between Central Government and Local Government which affects the entire system of financial management. Law has been expressly mandated that within the framework of the state financial accountability, financial reports should be presented by the government based on the Government Accounting Standards. Realization of Consolidated Budget and Balance Sheet by the City of Solok during the Year 2005 and 2006 are still based on Kepmendagri No. 29 year 2002, while SAP was implemented in the presentation of Budget Realization Report and Balance Sheet in 2007 and 2008. This demonstrates the Government of the City of Solok not ready to comply with PP. 24 of 2005 that the financial statements shall be prepared and presented by SAP. Form of the Balance Sheet before the appropriate SAP simpler, whereas according to SAP after more detailed description. For example look at the Current Assets, Long-Term Investment, Other Assets, Liabilities Short- Term, Long Term Liabilities and Equity Funds, except for Fixed Assets. But the Budget Realization Report after appropriate SAP more concise than before according to the SAP due to several differences in the classification, eg based revenue source (PAD, Revenue Transfers, and Other Income sah) and expenditure by type of expenditure (Operating Expenditure, Capital Expenditure, Expenditure Profit Sharing and Financial Aid, and Unexpected Expenditures). Solok City´s financial condition can be seen from the growth and contribution of PAD, Revenue Sharing and Other Revenue Authorized to budget. Constraints faced by the Government of theCity of Solok in the SAP implementation of acquisition pricing for fixed assets is still problematic because of insufficient availability of proof of ownership and does not know the exact date of purchase on the old assets of the City Government, the basis for determining the allocation of capital expenditure on each SKPD until now there has been clear, the availability of HR staff accounting educational backgrounds that are still low, and the attention of regional governments more focused on political issues that successful direct elections. Keywords : financial statements, government regulation number 24 year 2005, SAP
EFFECT OF MARKET SHARE, LEVERAGE RATIO, AND CAPITAL INTENSITY RATIO ON PROFITABILITY IN MANUFACTURING COMPANY INDONESIA STOCK EXCHANGE Kuncoro, Danu; one, Drs. Supardi, MM.; ekowati, SE., MM, Dhiana
Accounting 2009
Publisher : Accounting

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Abstract

The stock market is the investment vehicle for those who have surplus funds. Community to invest in the stock market with the aim of generating earnings or return on investment. Investment can be defined as an activity to place funds in one or more assets for a certain period in the hope to earn income and / or increase in value of investment. Purchase of shares in a company through capital market is one of the alternative forms of investment that many do when ini.Profitabilitas also be used to measure the company´s position in the competitive high industri.Semakin reflects the higher profitability of firms in the competitive market forces. In this regard, it should improve the profitability of such companies make a positive issue, improved management companies, so investors interested in investing in order to increase the capital and in turn has implications for corporate profitability naikknya. For investors, relating to market share, leverage ratio, the ratio of capital intensity, profitability can be used as a basis for making investment decisions because this ratio measures the company´s ability to produce levels of return on the investment made by the company. Keywords : market share, leverage ratio, the ratio of capital intensity, profitability
DETERMINATION OF COST OF PRODUCTION Activity Based Costing SYSTEM WITH BAMBOO CRAFT ON INDUSTRY karti AJI Ariyanto, Harnawan; Kholisoh, Dr. Luluk
Accounting 2009
Publisher : Accounting

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Abstract

Intense competition in the business world today forced the management of the company / industry to consider carefully the cost of products for the products they produce. Moreover Indonesia entered the Asian free trade area in which the level of competition not only from within the country but include competition from other countries. This forced the industry / firms examine the procedures used for determining cost. Determining the selling price of the product must take into account that accurate product costs, because of good cost analysis will reflect a good decision. From the calculation of production costs imposed by bamboo handicraft companies Karti Aji (traditional system) and the cost of production according to the author (ABC system) there are several conclusions, namely: So far the company Karti Aji bamboo handicraft factory overhead charge into a product with an allocation of raw materials by using the estimates. Thus the production cost calculation becomes less accurate. Error in determining the cost of production will affect the level of company profits, because firms can not compete in terms of determining the cost of goods manufactured Keywords : cost of production, activity based costing system
Financial Variables Effect on the Initial Return And the company´s Performance 2 Years After IPO Companies Manufacturing in Indonesia Stock Exchange Susilowati, Wahyunita; one, Dr. Masodah
Accounting 2009
Publisher : Accounting

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Abstract

The development of the company in an effort to anticipate the increasingly sharp competition in an increasingly global marketplace it is today will always be done either by companies large and small companies. The effort is a problem for companies, because it involves the fulfillment of the necessary funds. In the process, if the company becomes greater will increasingly need additional capital. Based on statistical analysis as described above, then the conclusions of this study can provide a sample of 17 manufacturing companies that do an IPO on the Indonesia Stock Exchange during the period 2001 to 2005 are as follows: No financial variables that influence initial returns. There are changes in the company´s performance 2 years after the IPO, namely return on assets and profit margins. Meanwhile Current Debt to asset ratio and the ratio changed in the 2 years after the IPO even though the change is temporary and inconsistent. Keywoeds : Financial Variables, initial Return, the company´s Performance, IPO, Companies Manufacturin
TESTING OF JANUARY EFFECT STOCK EXCHANGE IN JAKARTA (LQ 45 company case studies on the JSE) Astut, Dina i; Legowo.,M.Si.,Akt, Drs. H.Herman
Accounting 2009
Publisher : Accounting

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Abstract

The biggest stock exchanges in Indonesia is the Jakarta Stock Exchange (JSE), which is also known by the name of its foreign Jakarta Stock Excange (JSX). Securities traded on the JSE are preferred shares (Preferred stock), shares of common stock (common stock), rights (rights), and convertible bonds (convertible bonds). Common shares dominate trading volume on the JSE. Based on the data that has been collected and analyzed from this study is that the return tends to fall in December and rose in January. For stock return obtained more meaningful for financial and trade sectors should investors buy shares in February, March, April, May, September, October, November, and December. Then sell these shares in January, June, July, August. Empirical evidence shows that the average stock return in February, March, April, May, September, October, November and December tend to be lower than in January, June, July, August tends to be higher. Based on the results of this study occurred in the January effect on the Jakarta Stock Exchange company that belongs to the group LQ 45 in the study period 2004-2006. With the January effect phenomenon occurred in the Jakarta Stock Exchange, it can be concluded if a capital market anomaly then have a capital market is efficient in the form of half-strength (semi-strong) and are not efficient in weak form. This study rejected a previous study Sukmawati and Herman (2001) which states that at the Jakarta Stock Exchange, although there are differences in stock returns in January are higher than in September but has no significant effect. The results of this study also shows that investors can earn higher returns by exploiting poal monthly returns that occurred in the Jakarta Stock Exchange. Keywords: January effect, Jakarta Stock Exchange, Return.
EFFECT OF DECENTRALIZATION CONTROL SYSTEM ON THE PERFORMANCE OF MANAGERIAL ACCOUNTING AT PINTU MAS MULIA KIMIA GROUP One, Jumedi; one, Drs. Supardi, MM.; Nawarcono, SE., MM, Winanto
Accounting 2009
Publisher : Accounting

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Abstract

The purpose of this study was to determine the effect of Decentralized Control System on Managerial Performance in Accounting PT. Pintu Mas Mulia Kimia Group. Data collected from the Head Office and branch offices in 7 PT. Pintu Mas Mulia Kimia Group taken as Stratified Random Sampling by the number of respondents was 227 persons. Of the 227 respondents, which was worth only 225 respondents were analyzed. To measure the influence of Decentralized Control Systems Accounting used a questionnaire with 10 items of questions, with a value of α = 0.855, Budget Decentralisation used a questionnaire with 8 items of questions, with a value of α = 0.802, and Managerial Performance used a questionnaire with 9 items of questions, with a value of α = 0.789 . The data analysis technique is regression analysis SPSS for windows ver.12 has been used in examining the influence of Decentralized Control System for Accounting and Budget Decentralization on Managerial Performance. The results showed as follows: (1) Decentralization of Accounting Control System has positive and significant impact on Managerial Performance is indicated by p value or significance probability of 0.002 (
STUDY ON THE MANAGEMENT AND APPLICATION TEMPLATE INFORMATION TECHNOLOGY-BASED FINANCIAL STATEMENTS FOR SMALL AND MEDIUM BUSINESS (Case Study in Service Sector SMEs in Yogyakarta Special Region) Sunarti, Katarina; Setyawan, Dr. Aris Budi
Accounting 2009
Publisher : Accounting

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Abstract

So far, small and medium enterprises (SMEs) is one of the business sector which contributes a high against the Indonesian economy but it is unfortunate when the low access to capital from the banking sector, restricting the development of its business due to the mastery of accounting and information technology access that is equipped with a variety of accounting applications still minimal. This study aimed to determine the profile of the financial management of SMEs, then the characteristics contained in the profile of financial management is taken into consideration in making the financial report templates based on Microsoft Excel 2007. This study is based on data collected from the SME Sector Services in Yogyakarta Special Region included in Category C (Real Estate, Renting and Business Services), Category O (Social Services, Sosbud, Entertainment, and Personal), Category I (Transport, Storage , and Communication), and other services in the Standard Industrial Classification in Indonesia. Data were analyzed through descriptive statistics of frequencies and percentages. Results of analysis regarding the financial management profile service sector SMEs in Yogyakarta Special Region is as follows: Transactions that often happens is that the sale transaction services in cash. Most of the SMEs sector, services have used the evidence of transactions in its business. Recording of transactions have been applied SME services sector to record financial transactions, which form the most frequently practiced record is the record and out of cash. Although many SMEs that keep records of financial transactions but the majority of service sector SMEs have not created the periodic financial reports. In connection with the implementation of financial report templates based on Microsoft Excel, both the SME sector, which has involved a computer services business as well as SMEs in the services sector that have not been using computers a majority willing to use the financial report templates based on Microsoft Excel 2007 to prepare its financial statements. With the template profile keuangam the financial statements must be in the form of a simple design for easy use. Simple concept is translated through the journals that consist only of a general journal that includes providing a column for the archiving of the transaction. With this template all financial reports to be automatically available to users. The process of testing this template on SME financial statements beauty salon "Salon Nade" indicates that the template is valid in terms of transaction processing and outputs it generates. Keywords: SMEs, Template, Financial Statement.
ANALYSIS OF ACCOUNTING SYSTEM IN SALES CV. DUTA JAVA TEA INDUSTRI (Tea 2Tang) TEGAL One, Wahyuni; Isafaatun, SE., MM, Eliya; ekowati, SE., MM, Dhiana
Accounting 2009
Publisher : Accounting

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Abstract

The purpose of this study was to determine the accounting system cash sales that happened on the CV. Duta Java Tea Industri (2 Tang Tea). The problem in this research is "(1) how the implementation of Accounting System Sales in the Company CV. Duta Java Tea Industri, (2) Is Sales Accounting System which was held on the CV. Duta Java Tea Industri has been able to present the required information management company, (3) Does the Internal Control System has been implemented by the Company CV. Duta Java Tea Industri in the implementation of corporate Sales Accounting System. " The method and type of data used in data collection that is kind of secondary data consist of documentation methods and methods of theoretical basis. Technique or method of sampling in this study is the company CV. Duta Java Tea Industri with over 1-month observation period began on December 1 to December 25, 2008. While the data analysis techniques used include (1) descriptive: company profile, sales accounting system, accounting procedures within the system of cash sales. Test results on the CV. Duta Java Tea Industri show that has been operating efficiently. This can be seen from cash sales report showing the number of orders or an increase in demand by consumers. Keywords: Accounting System, Sales.
ANALYSIS OF EFFECTIVENESS, EFFICIENCY AND CONTRIBUTION TO INCREASE TAX REVENUE IN THE ORIGINAL REGIONAL (A case study in KPPD of Yogyakarta) Safitri, Dian; Legowo.,M.Si.,Akt, Drs. H.Herman
Accounting 2009
Publisher : Accounting

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Abstract

A very large dependence of the local to central government lead to creativity in managing economic resources can not develop optimally. High dependence on revenue from the center on one side and the low role of Regional Income on the other hand a consequence of the low capacity of the region income to finance local expenditures. Conditions such as these, of course, complicate the regional government to implement in practice. Based on the analysis and discussion of the research is concluded, the level of effectiveness of local tax collection by the city of Yogyakarta KPPD highly variable and ranges. Regarding the level of analysis that compares the cost efficiency of tax collection area to the realization of local tax revenues that result, the average local tax collections for the city of Yogyakarta in 2002-2006 can be categorized as very efficient for the hotel tax, restaurant tax, entertainment tax, advertisement tax and street lighting tax with an average efficiency level below 10%. As for parking tax can be considered efficient with an efficiency of 21.24%. Overall contribution of local taxes in 2002-2006 had an average of 60.13%, where in 2002 the contribution rate reaches 63.65%. Key words: effectiveness, efficiency, local revenue.
INFLUENCE ON EFFICIENCY OF BANKING STOCK RETURN IN INDONESIA STOCK EXCHANGE (IDX) One, Lasminiasih; Sularto SE, MMSi, Dr. Lana
Accounting 2009
Publisher : Accounting

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Abstract

In a banking company Financial Statements are a very important thing. Moreover, the company is a very big company and it did go public in the Capital Market Exchange, the Financial Report is very important. Due to the financial statements of a company can know the condition of the company in operation. In addition, Financial reports are also used as a means of making a firm decision on the future, so the company can anticipate events to come. To anticipate this, the banking company should be able to take an efficient action in analyzing something that will happen in the future. This research was aimed to determine the effect of the Efficiency of Bank of Operating Costs: Operating Income (BOPO), Cost Efficiency Ratio (CER), Overhead Efficiency, Opportunity of Capital with Systematic Risk, Price Earning Ratio (PER) with the return of banking companies. The number of sample companies in this research is diguanakan Shebaniah 30 banks listed on the Indonesia Stock Exchange, with the observation period in 2008. Based on the data analysis obtained a significant difference between the efficiency with which the Bank Return can be proved by the results of F

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