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Kota yogyakarta,
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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
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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
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

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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

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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.
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.
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

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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
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.
ANALYSIS OF FACTORS AFFECTING CASH DIVIDEND POLICY Sarwono, Benediktus; As’ari, SE., MM, Hasim
Accounting 2009
Publisher : Accounting

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Abstract

This research was conducted on manufacturing companies to distribute cash dividends in the period 2002 to 2005. Sampling was done by random sampling and samples obtained during the period of 30 manufacturing companies that meet the sampling criteria. The purpose of this study was to determine whether the six factors (cash flow, company size, growth, capital structure, stock price, and number of shareholders) have influence and good relations partially or jointly against the amount of cash dividends. Data used in this study are secondary data obtained by researchers come directly to the secondary data was the JSE TRAVELER UII and PPA UGM using the method of documentation and literature. The data were processed with the program SPSS 10 For Windows. The results of the research is obtained that cash flow, company size, and growth firms have a significant influence on the amount of cash dividends. Meanwhile, capital structure, stock price, and number of shareholders do not have a significant influence on the amount of cash dividends. Keywords: Manufacturing Company, Cash Dividend
STOCK PRICE REACTION TO THE ANNOUNCEMENT OF STOCK SPLIT AT MANUFACTURING COMPANIES IN JAKARTA STOCK EXCHANGE: ABNORMAL RETURN ANLYSIS USING BETA CORECTION Pamungkas, R. Sadha; H. Supardi, Drs.
Accounting 2009
Publisher : Accounting

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Abstract

Stock split is phenomenon that still becoming puzzle in economics. Stock split usually occur after a significance increase in stock price and usually elicit a positive stock price reaction upon announcement. The reason for this reaction has not been clearly understood. According to the problem, this study is designed to examines the stock price reaction to the announcement of stock split, initially doing a correction toward bias beta uses four lags and four leads Fowler and Rorke method. The collecting data uses purposive sampling. Sample consists of 30 stocks performing the stock split during the period of 1998 to 2003. The test done using kolmogorov-smirnov test to determine data’s normality, and paired sample t-test to test signification abnormal return before and after announcement. From the result, can be conclude that no significant differences in company’s abnormal return, before and after announcement. Whereas from the result reaction stock price shown that stock split announcement give a significant reaction in the first day after announcement, but the reaction is negative. Key words : Stock split, abnormal return, stock price, beta correction.

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