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INDONESIA
Fokus Ekonomi
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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Articles 94 Documents
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PERANAN ETIKA AKUNTAN TERHADAP PELAKSANAAN FRAUD AUDIT
Fokus Ekonomi Vol 9 No 3 (2010)
Publisher : Fokus Ekonomi

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Abstract

Accountant as the profession to satisfy the auditing function must comply the profession’s code of ethic, and conducting the audit of the financial statement in certain way based on the ethical norm or auditing standard. Upon their professional implementation, an accountant must ensure the prescribed code of ethic to be carried. This professional code of ethic is based on the objective and consideration upon society’s trust to the quality of service given regardless of whose conducted the service. In their professional implementation, fraud auditor must obey the rule, ethic bonded them as the representation of trust upon the accounting professional. While the fraudeditor conducted all the fraud auditing stages and comply with the ethical rule, basically they show perseverance and honesty to conduct their set of audit tasks.Keywords : accountant, accounting, code of ethic, standard auditing, fraud audit.
ETIKA BISNIS DALAM PERSPEKTIF ISLAM
Fokus Ekonomi Vol 9 No 1 (2010)
Publisher : Fokus Ekonomi

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Abstract

There is no ethic in business can make a destroy in a live. Because of that, many Businessman aware. Now, business ethic is a trend.The fact indicate that there is positif relation between perform and ethic. In Islam, business ethic explained in Al-Qur’an and Hadits. History about Nabi Muhammad saw said that Nabi is a successful businessman with Islamic ethic. Be based on the law in Islam, there are five principles in Islamic ethic.Keywords: business, ethic, perform ,law, principles
KEBIJAKAN MANAJEMEN LABA
Fokus Ekonomi Vol 8 No 1 (2009)
Publisher : Fokus Ekonomi

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Abstract

Earnings management is a phenomenon, which has contributed to the development of accounting theory. The term earnings management occurs as a direct consequence of the efforts undertaken by managers or preparers of financial statements in an attempt to affect accounting information, especially earnings, for his/her own and/or company’s benefits. Earnings management can not be interpreted as a negative action since it does not solely concern with earnings manipulation. The Generally Accepted Accounting Principles opens the occation to the enterprise policy to use accrual accounting to write the financial impact of the  entity transaction and events that influence the cash in the accounting period. The characteristic of  accrual accounting is management to determine earnings actual reported in the accounting period. Theoretically, there are many ways or methods available for managers or preparers of financial statements to affect reported earnings, Empirical studies have shown that earnings management is evidenced in many economic contexts. Keywords : earning management, financial statement, accounting information    
OPTIMALISASI PRODUKSI DENGAN MENGINTEGRASI ACTIVITY- BASED COSTING DAN THEORY OF CONSTAINTS
Fokus Ekonomi Vol 2 No 1: VOL. 2 NO. 1 EDISI 2003
Publisher : Fokus Ekonomi

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Abstract

Every firm faces limited resources and limited demand of each product. These ilimitations are called constraints. Theory of constraints (TOC) recognizes that performance any organization is limited by its constraints. TOC then developes a spesific approach to manage constraints to support the objective of conntinues improvement. while ABC measure the usage of resource the usage of resource with respect to the demand place on production activity. if demand on an activity is below the level of servicess supplied. ABC assign the cost of the excess resources to the unused capacity. Under ABC the cost of unused capacity is used for resource allocation decisions to the better match the supply and demand for an activity's resources. thus ABC and TOC have similar objectives but the means used to achieve these objectives differ significantly. this article discuses how aspect of the TOC may be integrated with ABC as proposed by Kee (1995) integrating ABC with principles from the TOC provide an expanded framework foe understanding the economic consequences of production-related decisions.Keywords: Activity Based Costing, theory of constraints, production related decisions.

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