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 75 Documents
 4   5   6   7   8 
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

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

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.
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
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

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

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

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

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

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

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

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

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.
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.

Page 6 of 8 | Total Record : 75

 4   5   6   7   8 

Filter by Year

2009 2010


Reset
Filter By Issues
All Issue 2010 2009