cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
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 39 Documents
 1   2   3   4 
Search results for , issue " 2010" : 39 Documents clear
EARNINGS ABILITY AND CASH FLOW IN PREDICTING EARNINGS AND CASH FLOW IN THE FUTURE (Empirical Study on the Manufacturing Companies Listed on Indonesia Stock Exchange) Khadirin, Khadirin; Isfaatun, SE., MM, Eliya; Septi W., SE., MM, Helly
Accounting 2010
Publisher : Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.694 KB)

Abstract

In the financial statements, particularly the balance sheet and earnings are still believed to be an accurate tool for its users to reduce the risk in making economic decisions. But, to report earnings until now still there is a contradiction to the conclusions relating to the benefits generated content is the information it contains, especially the ability of earnings to predict future earnings and cash flows in the short term. Similarly, cash flow statement has been required by the IAI (Indonesian Institute of Accountants) to be reported in annual financial statements of the company. This study aimed to test the ability of earnings and cash flows in predicting earnings and future cash flows. The study is based on data reported by 40 manufacturing companies go public finances for the period 2007-2008, using linear regression statistical method. For purposes of this study, analysis was also performed using the consumer price index deflator factor (Consumer Price Index / CPI). Statistical test results show that earnings as independent variables have a closer relationship with the dependent variable earnings than cash flows as independent variables against earnings. Next to the second hypothesis is found evidence of earnings as the independent variable is not significant in relation to cash flow as the dependent variable, compared predictors of cash flows on cash flow. ii While testing the third hypothesis could be concluded that earnings have no incremental predictive ability of cash flow. Keywords: Earnings, cash flows, predictive capability.
PAYROLL ACCOUNTING SYSTEM DESIGN AND WAGE IN YOGYAKARTA GEA CRAF Wardani, Mira Kurnia; Kholisoh, Dr. Luluk; Murdo,M.Si, Drs. Yuri
Accounting 2010
Publisher : Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.694 KB)

Abstract

The purpose of this study was to determine how the implementation of Accounting System Payroll and Wage craf Gea has done so far. It also made the design of accounting systems appropriate Payroll and Wage Gea craf applied. Data collection was performed under the method of documentation, methods of interviewing and observation methods. Where in the method of documentation we do the recording and retrieval of data. The method of interview we conducted interviews in order to obtain information, testimony and statements from the leadership and employees involved in payroll and wages. The results of data collection indicate that the payroll and accounting system at Gea craf wage is still very simple and lack the necessary documents and calendar notes Gea craf highly vulnerable to fraud. And the need for payroll and accounting system design an appropriate wage to be implemented in craf Gea. Key words: accounting system, wage system
EFFECT ON PROFESSIONAL COMMITMENT JOB SATISFACTION, MOTIVATION, ORGANIZATIONAL COMMITMENT AND ETHICAL BEHAVIOR OF AUDITORS (Case Study on Public Accountants Doli, Bambang, Sudarmadji & Dada) Irfani, Fajar; Isafaatun, SE., MM, Eliya; Magdalena SE., MM., Maria
Accounting 2010
Publisher : Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.694 KB)

Abstract

The study titled The Effect of Professional Commitment on Job Satisfaction, Motivation, Organizational Commitment and Ethical Behavior Auditors, Case Study On Public Accountants Doli, Bambang, Sudarmadji & Dada, was conducted in May to June 2010. This study aims to determine the influence of auditors´ professional commitment on job satisfaction, work motivation, organizational commitment and ethical behavior of auditors. This study uses quantitative and qualitative methods of research done solely object or event described the situation in detail and depth. Data collection method used in this study are interviews and distributing a list of questions. While the methods of data analysis used in this research is descriptive analysis method and quantitative measurement method which can be expressed by the form of numbers. Based on multiple linear regression analysis with t test results can be seen that the effect on Commitment Job Satisfaction of Professional Auditors with tcount ttable 3.324 greater than 2.086. Work motivation affect the Commitment of Professional Auditors with 2.206 t value greater than t table value of 2.086. Commitment Organsiasional affect the commitment of Professional Auditors with tcount 2.099. Ethical behavior affect the Commitment of Professional Auditors with tcount greater than the value 2.090 2.086 table. F count test results can also be seen that the variable of Job Satisfaction, Work Motivation, Organizational Commitment and Ethical Behavior Auditors jointly affect the Commitment of Professional Auditors of Public Accountants Doli, Bambang, Sudarmadji & Dada with 7.186 calculated F value is greater than F table 3.492. Keywords: Auditors
Influence of Working Capital Turnover Working Capital And To Return On Equity (ROE) In Manufacturing Companies Listed On The Stock Exchange of Indonesia. One, Hairuddin; Isafaatun, SE., MM, Eliya
Accounting 2010
Publisher : Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.694 KB)

Abstract

Working capital and working capital turnover is very important to enhance the ability of the company in obtaining a profit, because the working capital and high levels of turnover that the company can operate and close the expenses and costs in the company. Average Return On Equity (ROE) of manufacturing companies listed on the IDX year 2004-2007 there is enough material up and down due to lack of working capital. Problems that will be revealed in this study were (1) Is working capital affect the ROE?, (2) What is the turnover of working capital affect the ROE?, And (3) Is working capital and working capital turnover is jointly influence on ROE? . The analysis technique used in this study were t-test, F test, and test determination. By using SPSS version 16 obtained the following results: (1) Working capital is not perpengaruh to ROE, this can be seen from the t value of -0.694 with a probability of 0.492 error rate significantly exceeds the expected level of 0.050. (2) Capital Turnover work does not affect the ROE, this can be seen from the t value of -0.992 with a probability of 0.328 error rate significantly exceeds the expected value of 0.050. (3) Working capital and working capital turnover is not perpengaruh against ROE together, this can be seen from the calculated F value of 0.700 with a probability of 0.503 error rate significantly exceeds the expected level of 0.050. To test the resulting value of determination R Square 0.038 this means the ability of working capital and working capital turnover explain the ROE was 3.8% while the rest equal to 96.2% influenced by other variables in addition to working capital and working capital turnover. Keywords: Working Capital, Working Capital Turnover, Return OnEquity (ROE)
ANALYSIS OF CALCULATION IN Mudharabah TO INCREASE REVENUE TRADERS IN BMT of ATI BENING GROBOGAN DISTRICT Tida, Khusnamah; Kholisoh, Dr. Luluk; Nawarcono, SE., MM, Winanto
Accounting 2010
Publisher : Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.694 KB)

Abstract

The existence of an existing conventional bank interest in the system prioritizes operasiolnalnya, while the Islamic Bank are not familiar with the term of interest but which is the term used for the results. Banking with sharing system designed terbinanya for unity in the risks and share the results of operations between the owner of the funds that keep their money in the bank, with the bank as manager funds and also the people who need funds that can be existed as borrower or the fund manager. With financing coupled with the guidance capital management and business to business productivity help to improve which in turn will affect the increased revenue traders small. This is the basis for the author to take the title "Analyst calculation Mudharabah to increase the income of traders in BMT Ati Bening Grobogan district”. The purpose of this study was to describe and analyze the effect of Mudharabah increased income traders in District Grobogan. The population of this study is the customer who received BMT Bening Ati Mudharabah, whose population amounted to all customers, the sample There are 100 (40 data can be processed) and the sampling technique using proportional cluster random sampling technique. The method of data collection yangdigunakan methods are questionnaires and documentation. Methods of data analysis used in this research is simple regression analysis of prediktor.Hasil research shows that by calculating the correlation coefficient between variables X and Y variables dipeoleh r r hits at 10.500 and table is 1.98, which means there was significant correlation between the increase of revenue Mudharabah small traders. From the simple regression equation obtained Y = 4.987 + 1.215 X, While hypothesis testing is performed with T test t hits obtained for10.500 which means that said that Ha is the influence of financing to increase merchant revenues Grobogan District "Acceptable". Based on the above conclusions, the authors present suggestions include the need for further research on the variables that affect increased revenue that the available job opportunities, skills and expertise, motivation and tenacity to work. Keywords: Mudharabah, increased revenue.
ETHICAL ASPECTS IN TAX AVOIDANCE A COMPARATIVE STUDY BETWEEN THE PERSPECTIVE OF STUDENTS WHO HAVE BEEN WORKING AND PRIVATE EMPLOYEES IN YOGYAKARTA Novriyandana, Rifqi; one, Dr. Prihantoro
Accounting 2010
Publisher : Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.694 KB)

Abstract

This research was conducted on the basis of replication of previous studies that have been done in various countries around the world. The study was conducted in one state in America that is Utah. This research was conducted by Robert W. Mc Gee and R. Sheldon Smith (2006) study was based on a hot debate for more than 500 years in terms of theology and philosophy and has always been a debate between researchers who view from various perspectives and underlying conditions of this study is whether that tax evasion can be justified, and whether tax levy is an ethical one for all the people who are in a country. Every country has its own characteristics, so that research results from one country and other countries do not necessarily show the same results. There are several issues that serve as guidelines in conducting research that is derived from Crowe (1944), a survey on the students to know the level of agreement or disagreement on 15 issues that evolved from ancient times, and 3 issues are now being developed. This research is intended for every opinion issued by the respondent to know where the statement is the highest level and note also the lowest level in the perspective of valuation tax evasion, and also unknown whether there are differences in point of view of society with different backgrounds work of public servants and self-employed or entrepreneurs. On the issues that develop from long ago up to now the debate is the background from various perspectives that include the point of view of philosophy, psychology, theology, and through the point of view of various religions that exist, then also be seen from the perspective of the background learned science and gender, such as research McGee and Lingle (2005) whose research was conducted in Guatemala. But, unlike the results in other countries such as in research in Germany and Romania.Based on the above items in this study found that working students and private employees there was no difference of views on the ethical aspects of tax evasion. Then it is felt the most natural to do so is tax evasion because the tax system is unfair to taxpayers. Keywords: Tax evasion, differences perspective
Effect on Corporate Governance and Profitability Information Disclosure Prayudi, Arditya; Kholisoh, Dr. Luluk
Accounting 2010
Publisher : Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.694 KB)

Abstract

This study aims to see the impact of the implementation of corporate governance on the disclosure of information. Implementation of corporate governance and disclosure are the two subjects that can protect investors from the asymmetry of information. In this study, the sampling method used was purposive sampling of selected samples from populations with certain criteria, namely the companies that entered in the 10 top ranking conducted by IICG from 2003-2008. Variables tested in this study consisted of disclosure of information to be seen impact on the implementation of Corporate Governance. Corporate Governance and profitability variables were also tested its effect on the level of disclosure. The analysis used in this research is descriptive statistics, normality test, the classical assumptions and multiple regression analysis. From the regression analysis conducted, it can be concluded that the implementation of the Corporate Governance significantly influence the level of disclosure of a company. Companies with high corporate governance index will reveal better information in the financial statements. Vice versa, companies that provide high disclosures in the financial statements will show that the implementation of Corporate Governance in the company, the better Keywords: Corporate Governance, Disclosure of information.
Profitability Ratios And Influence Earning Per Share (EPS) on Stock Price On Food and Beverage Companies Go Public In the Indonesia Stock Exchange Anggara, Stefanus Wahyu; Isafaatun, SE., MM, Eliya; Nawarcono, SE., MM, Winanto
Accounting 2010
Publisher : Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.694 KB)

Abstract

The development of stock prices in the capital market is an important indicator for studying the behavior of the market, namely investors. To determine whether investors will be trading in the stock market, usually will base its decisions on the various instruments available in the public and private. The data is meaningful or valuable to the investor if the data is causing make transactions on the capital market, where transactions are reflected through share price. Financial Accounting Standards (PSAK, 2007 No. 3) states that with the increasing number of companies that sell securities in the capital markets, interim financial statements become increasingly necessary. The main aspect of the interim financial reports issued by companies that report was not audited. This will cause significant problems regarding the reliability of investment decision makers. To increase the level of the company´s financial performance, we need a ratio analysis method that aims to analyze the financial position of an enterprise. Ratios used to determine the ability of firms to obtain profits in relation to sales, total assets, investment and own capital. Profitability ratios include return on assets (ROA), Return On Equity (ROE), and Pofit Net Margin (NPM). EPS is used to measure the success of management in achieving profitability for the company owner. Value of ROA, ROE, NPM, and EPS increasing it will increase shareholder confidence in the company. but each Chapter are interconnected and support each other, so that by the end of the Chapter will be obtained a conclusion of the problem. Thesis writers are interested in selecting food and beverage companies as an object of research in writing this essay to analyze the increasing needs of everyday people. Based on a discussion of profitability ratios and EPS to the stock price on 10 food and beverage companies go public in Indonesia Stock Exchange (IDX) then it can be deduced results of research conducted on 10 companies from 15 food and beverage companies that went public and listed on the Stock Exchange Indonesia (BEI) that the profitability ratio has fluctuated over the 2007-2009 period with Earning Per Share (EPS) during the 2007-2009 period amounted to USD. 1229.95. Keywords: Capital Market, Stock Exchange, Go Public
EFFECT OF DAYS IN ONE WEEK RETURN TO STOCK LEVELS STOCK EXCHANGE IN JAKARTA Mudjijono, Amad; Legowo, M.Si., Ak., Drs. H. Herman
Accounting 2010
Publisher : Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.694 KB)

Abstract

Many people want to know today whether investors within approximately one week (five days of trading) which is expected to bring the most advantages and the day is approximately the level will experience a negative return. Investors in an investment community certainly do not want to experience the risk of loss because they try to invest approximately when they will do will not experience losses and when approximately will benefit more above the average of other days. Based on the above items that this thesis is prepared to meet the above matters. This thesis will examine the effect of day within one week of the level of stock return that occurs on the Jakarta Stock Exchange. Keywords: Return.

Page 4 of 4 | Total Record : 39

 1   2   3   4 

Filter by Year

2010 2010


Reset
Filter By Issues
All Issue 2010 2009