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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
EVALUATION OF INTERNAL CONTROL STRUCTURE OF PERSONNEL SERVICES AT SHARP ELECTRONIC INDONESIA YOGYAKARTA BRANCH Hartati, Sri; Nursasmita., Akuntan, Drs. H. Irfan
Accounting 2009
Publisher : Accounting

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Abstract

Internal control structure includes organizational structure, method and size are coordinated to maintain the wealth of the organization, check the accuracy and reliability of the organization´s accounting data, promote efficiency and encourage compliance with management policies. The purpose of the internal control structure based on the definition are: (1) maintain the organization´s wealth, (2) check the accuracy and reliability of accounting data, (3) promote efficiency, and (4) encourage the patuhinya management policy. PT. SHARP ELECTRONICS INDONESIA Yogyakarta Branch has two main principles of sincerity and creativity as well as three supporting principles of harmony, civility and truth also requires a sound internal control structure .. Thus the application of the internal control structure of personnel services is necessary for employees to work well in accordance with their respective functions. The results of research the author of personnel services system run by PT SHARP ELECTRONIC INDONESIA Yogyakarta Branch is covering present time recording procedures, payroll processing procedures and salary payment procedures. Through the research stage, payroll systems and procedures in PT. SHARP ELECTRONICS INDONESIA been going pretty well and are adequate. It is known by the organizational structure which shows a separation of functions and clear responsibilities, authority and procedures for recording systems that provide adequate protection against property, debts, income and expenses and a healthy practice in carrying out its duties and functions within each organizational unit. Keywords: Internal Control Structure.
ANALYSIS ON THE VALUE RELEVANCE OF CASH OPERATING PROFIT AND BOOK VALUE OF EQUITY SHARES AT THE PRICE IN STOCK suspension LISTED COMPANIES IN THE INDEX IN BEI LQ45 Taufik, Muhammad; one, Dr.Prihantoro
Accounting 2009
Publisher : Accounting

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Abstract

So far the study of the relevance of earnings, cash flow value, and the book reveals that the value of earnings and book value are positively correlated to the stock price while cash flow has no information content if the visible effects on stock prices. This study aimed to determine the influence of the value relevance of earnings, operating cash flow and book value of equity to the stock price. This study uses data of registered companies in LQ45 as of August 2008 until January 2009. Data analysis was done through multiple regression, where prior to regression analysis of data was tested first with the classic assumption test. Data analysis showed that the influence of the value relevance of earnings, operating cash flow and book value of shares in the period hargpa non suspension of shares indicate that the value relevance of earnings and book value significantly influence stock prices, while operating cash flow variable has no significant effect. Meanwhile, the value relevance test the influence of profit, operating cash flow and book value to share price on stock suspension period indicates that the variable income is a variable one - the only significant effect on stock prices, while the cash flow variable is a variable that has a negative and not significant. While the book value variable is a variable with a positive but not significant effect. Keywords : profit, book value, equity shares
ANALYSIS OF FACTORS AFFECTING PRACTICE INCOME SMOOTHING (INCOME SMOOTHING) ON BANKING INSTITUTIONS LISTED IN STOCK EXCHANGE INDONESIA Wulansari, Desy; one, Dr. Prihantoro; one, Dr. Masodah
Accounting 2009
Publisher : Accounting

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Abstract

This research was conducted to identify the banking institution who practice income smoothing in the go-public company in Indonesia Stock Exchange. Of the 29 companies that successfully used as a sample of 25 companies without involving the companies that make acquisitions and merger also does not publish financial statements in the period of study. With Eckel index proved to have banking institutions who practice income smoothing, From the results obtained there are 20 companies doing income smoothing and 5 companies that do not practice income smoothing. Identification was also conducted to determine the factors that affect the practice of income smoothing. This is done because the inconsistency of previous studies. Through regression test was found among the three variables (company size, profitability and operating leverage) no significant influence on income smoothing. The inconsistency of research results may occur due to different samples, the period of the study and the number of samples used. Other factors also affect this income smoothing evidenced from the results of R2 (R Square) in the model summary table at 1.5%, which means from three independent variables affect only 1.5% of income smoothing while 98.5% are influenced by variables other. Keywords : income smoothing, banking institutions
RATIO RATIO ANALYSIS FINANCIAL STATEMENTS FINANCIAL INSTITUTIONS sharia, Baitul Maal WATAMWIL BMT "MUBAARAK" MARKET Argosari, Wonosari, DISTRICT GUNUNGKIDUL. PERIOD 2005 - 2007 One, Mujiyana; one, Drs. Supardi, MM.
Accounting 2009
Publisher : Accounting

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Abstract

This study aims to determine (1) The ability of Islamic Financial Institutions BMT Mubaarak in meeting short-term liabilities (2) The Efficiency of Financial Institutions Syariah BMT Mubaarak in using its own funds (3) The level of effectiveness achieved by the financial institution of Sharia. BMT Mubaarak through its operating business (4) Efficiency Operational Performance Islamic Financial Institutions. BMT Mubaarak. Data collection using observation techniques, interviews and documentation. The method of analysis used descriptive analysis of the collection and arrangement of data and then analyze and interpret the data is classified The results of this study indicate that the Islamic Financial Institutions. BMT Mubaarak viewed keseluruan of financial reporting data that has last (financial statement data end in 2005, 2006 and 2007) are in good health, is also supported by the statement (PINBUK) Small Business Incubation Center stating that BMT in the healthy category. Keywords : ratio analysis financial,
ANALYSIS OF CONTROL SYSTEM OF INTERNAL REVENUE CASH Case study: CV. ARTHA TUNAS JAYA YOGYAKARTA Ambrawati, Yuvita; Nursasmita, Akt., Drs. H. Irfan
Accounting 2009
Publisher : Accounting

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Abstract

To maintain the company´s business and its objectives to be achieved, every company requires the provision of adequate information. So to retain the viability of a company must create a good system as the information needed to deal with something that is repeatedly and routinely occur. A good system is a group that consists of the parts (functions, people, activities and so on) that form a network of procedure made under a unified pattern to perform basic activities of companies in which to perform its functions properly in accordance with its function which is closely related to each other between one another and cooperate with each other by a specific process to achieve a certain goal In the accounting system known as the control system inetern. Internal controls are not limited only to the plan of organization, but also the procedures and records relating to the decision process that leads to management authorization for the transaction. Authorization is a management function that is directly associated with the responsibility for achieving organizational goals and is a starting point to establish accounting control over the transaction. (Dr.Indra Bastian, 2001) A company´s profits through business process that is their revenue cycle. In a very simple form of the revenue cycle is a direct change of the final product and services into cash or cash. In addition to the company´s business goals is to obtain profit, because profit is the basic life of a business enterprise, but the success of a company is supported by a system that will form it, so that business can take place effectively and efficiently. With the system also can know the extent to which the human resources within a company´s performance membankun well, so that business continuity is maintained and has a bright prospect in the future. A system that will be formed is strongly influenced by the control environment that reflects the overall attitude, awareness, and actions of the board of commissioners, management, owners, and others about the importance of controls and its emphasis on the work unit concerned. The larger the scope and ukurann companies, resulting in many ways the management can not control directly or personally to the way the company´s operations, the companies need internal control systems as precise information which can be responsible for the reliability and accuracy. With a company´s internal control system will give at least on the organizational structure, task organization, and primary responsibility is to maintain the security of company property and to prevent errors that intentional or unintentional, fraud, and irregularities in the company of each organizational unit can be solved. In addition to maintaining the security of property companies´ internal control also aims to check the accuracy and reliability of accounting data, improve business efficiency to avoid unnecessary multiple jobs, and prevent the waste of all aspects of business including the prevention of the use of inefficient sources of funds. Internal Pengendaliaan also be used to encourage compliance with management policies that have been determined. Thus, the system of internal control provides assurance that the procedures and regulations can be implemented in accordance with a predetermined. Internal control system within an enterprise and terbankun not happen by chance but required a commitment of responsibility and awareness among top management as responsible for managing the funds entrusted by its owners, directors, and employees who are competent and honest as the perpetrator in carrying out operational activities of the company.
USER PERCEPTIONS OF PERFORMANCE ACCOUNTING INFORMATION SYSTEM IN THE FACULTY OF ENGINEERING UNIVERSITY GADJAH MADA Hudalaili, Nikmatul; Isafaatun, SE., MM, Eliya
Accounting 2009
Publisher : Accounting

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Abstract

Universitas Gadjah Mada (UGM) before defined as a State Owned Legal Entity (BHMN) is a unit under the Ministry of National Education and the status of State Universities. As a government agency, the recording and reporting follow procedures established by the Minister of Finance is using a single entry system. Single entry system does not allow continuous recording for each end of the budget remaining to be deposited back into the State Treasury. These conditions can not produce financial statements in the form of balance sheet, which presents all the assets and liabilities and net assets of UGM in the final period. Determination of the University of Gadjah Mada University as BHMN require periodic financial reports consisting of: Balance Sheet, Statement of Cash Flows, and Statement of Changes in Net Assets. This encouraged management to arrange GMU new accounting system as a tool to generate periodic financial reports. Financial reports should be collected approximately 380 UGM management unit at the UGM. Learning from complexity and the slow flow of information necessary for presentation of financial statements, management GMU decided to use computer applications in recording all financial activity of UGM. The factors that significantly affect user satisfaction to the performance of the SIA include: information content, level of accuracy, display output, benefits, ease of use, timeliness and speed of processing. keywords : performance, accounting information system
ANALYSIS OF FINANCIAL PERFORMANCE COMPANY MULTIFINANCE POST YEAR 2004-2008 ECONOMIC CRISIS (CASE STUDY ON MULTIFINANCE COMPANY IN INDONESIA) One, Mansur; Isafaatun, SE., MM, Eliya
Accounting 2009
Publisher : Accounting

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Abstract

Multifinance company or finance company, viewed from the multi-finance company activities provide a variety of services ranging from consumer credit, leasing (leasing), factoring (factoring), business loans, credit cards and many more services provided to meet local needs funds and goods. In the first year 2004, total financing of multi-finance companies to reach Rp 44 trillion or an increase of 40.27% from the year 2003 amounting to Rp 31 trillion, in 2005, the performance of finance companies experienced impressive growth, from 141 multi-finance companies in Indonesia, the total financing of Rp 61 trillion or an increase of 36.68% from 2004. (Rully Ferdian, "Rating 130 Multifinance", InfoBank, Edition August, 2006, p.11). In the year 2004-2007 shows that the financing company is good in terms of level of liquidity, while its solvency level is good, and viewed from the level of activity of the total assets of finance companies is not good and the net profit margin of profitability could also be said whether this indicated the existence of company are able to increase profitability and 100% of the PT. Buana Finance in 2007. Keywords: multifinance.
Underpricing PHENOMENON IN COMPANY FINANCIAL AND NON-FINANCIAL STOCK EXCHANGE IN INDONESIA (Case Study in BEI) Cahyono, Andri; Legowo.,M.Si.,Akt, Drs. H.Herman
Accounting 2009
Publisher : Accounting

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Abstract

Underpricing is a condition in which the average market price of the new company´s stock went public, usually in a matter of days or weeks is higher than the bid price (Gumanti, 2002). The phenomenon of underpricing is a short-term phenomenon of several studies mentioned as a result of the underwriters that suppress the price to avoid risk. Because basically that determine stock prices in the primary market is corporate issuers deal with underwriters. Underpricing phenomenon can ditemuipada when companies do initial public offerings (IPO). The understanding of IPO (Initial Public Offering) is an event where for the first time a company sells or offers shares to the general public (Public) in the capital market. When the company for the first time its offering of its shares in the primary market, the offering price has not been established to represent the price of the issuer company. Underpricing not only can be viewed through a number of capital gains enjoyed by investors on the first day the shares traded on the stock, but also must be considered how the market return and consider the risk factors. So in this study used a measurement to explain the phenomenon of underpricing with the abnormal return, namely the difference between actual returns with the expected return. Keywords : underpricing, company financial, non financial
VIEWED FROM CREDIT RISK CREDIT AND TYPE OF INTEREST RATE GUARANTEES Case Study-BKK On PD.BPR Karangreja Purbalingga Nugroho, Afandi Setyo; Nursasmita., Akuntan, Drs. H. Irfan
Accounting 2009
Publisher : Accounting

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Abstract

This study aims to determine whether there is any difference in the bank´s credit risk BPR-BKK Karangreja PurbalinggaDitinjau of interest rate differentials credit and credit guarantees. Data collection techniques used were interviews and documentation. Data analysis techniques used to answer the first problem is to analyze the differences between the two average, which is to analyze whether there are differences in credit risk viewed from different interest rates. While the data analysis techniques used to answer the second problem is by using analysis of variance, which tested whether there are differences in credit risk viewed from a different warranty. Based on the results of data analysis can be concluded that there are differences in credit risk viewed from different interest rates. Meanwhile, to guarantee there is no difference seen the credit risk of loan collateral types PD.BPR Karangreja Purbalingga-BKK. From data analysis it can be seen there is no difference between the credit risk of loans with collateral BPKB, land certificates, and SK. PNS. Key words: credit risk, interest rate, credit guarantees.
ANALYSIS OF FACTORS AFFECTING THE LEVEL OF SHARES IN OFFER UNDERPRICING PRIME STOCK EXCHANGE IN JAKARTA Martanto, Heru; Nursasmita, Ak., Drs. H. Irfan
Accounting 2009
Publisher : Accounting

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Abstract

This study tested the hypothesis that was developed in the context of asymmetric information among market players in the Indonesian capital market. The hypothesis proposed in this research is the influence of market conditions, the reputation of underwriters, auditor reputation, and influence of these three variables simultaneously on the level of underpriced. Dat collection methods using secondary data, and is used as a sample of 36 companies from 2002 to 2004. Sources of data obtained from the Indonesian Capital Market Directory, the JSX Statistics, and FE UGM PPA database. Data analysis techniques used are simple regression analysis of single and double. In processing the data using SPSS. The results showed that the market conditions and reputation of the auditor does not affect negatively. While the underwriter reputation and the use of these three variables (market conditions, underwriter reputation, and reputation of the auditor) is jointly negative effect, this means that if something else fixed, the higher reputation underwriter will cause a decrease in initial returns. Keywords: Indonesia´s capital market, capital market participants.

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