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Jurnal Riset Akuntansi dan Bisnis
Published by Universitas Muhammadiyah Sumatera Utara
ISSN : 16937597     EISSN : 26232650     DOI : https://doi.org/10.30596/jrab
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
JURNAL RISET AKUNTANSI DAN BISNIS, published by the Departement Accounting, Faculty of Economics and Business, University of Muhammadiyah Sumatera Utara (UMSU), Medan, North Sumatra, Indonesia, which includes articles on the scientific research field of Management Sciences, includes the results of scientific research original, Jurnal Riset Akuntansi dan Bisnis accepts manuscripts in the field of research includes scientific fields relevant to: Financial Accounting Manajemen Accounting Tax Accounting the relevant Sector Accounting Science.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 4 Documents
 1 
Search results for , issue "Vol 7, No 1 (2007): Akuntansi Keuangan" : 4 Documents clear
THE INFLUENCE OF CASH FLOW STATEMENT TO STOCK PRICES AND STOCK RETURNS ( Studies for Non-Financial Sectors Companies In Jakarta Stock Exchage ) Eka Nurmala Sari
Jurnal Riset AKuntansi dan Bisnis Vol 7, No 1 (2007): Akuntansi Keuangan
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v7i1.168

Abstract

The objective of this research is to analyze simultaneously and partially the influence of cash flow statement that involves cash flow of operating, cash flow of investing, and cash flow of financing, to stock prices and stock returns. The number of samples are 70 companies listed on the Jakarta Stock Exchange (JSX) from 1997 to 2001, based on 8 non financial sectors. The sample technique is proportionate cluster random. The research type used is the verificative study by explanatory survey method.The data needed are cash flow statement that involves cash flow of operating, cash flow of investing, and cash flow of financing, closed stock prices per December 31 and stock returns. The data are collected from the Capital Market Reference Center, the Indonesian Capital Market Directory, and the Jakarta Stock Exchange Statistic. The data are analyzed by using multiple regression analysis, and hypothesis testing is done by using statistical test that involves F-test and t-test. The data are processed by using Statistical Program of Social Science (SPSS).The results of this research indicate: Simultaneously, the influence of cash flow statement that involves cash flow of operating, cash flow of investing, and cash flow of financing, to stock prices is 34.8%. Partially, the influence of cash flow statement to stock prices is as follows: cash flow of operating is 0.002909, cash flow of investing is -0.144, and cash flow of financing is -0.00446.  Simultaneously, there is no influence of cash flow statement to stock returns. It is indicated by ttest < ttable and R2 = 0.5%. Partially, also, there is no influence of cash flow statement to stock returns, indicated by ttest < ttable, and regression coefficients for each variable are very low, that is, cash flow of operating is -0.000000146, cash flow of investing is 0.0000000613, and cash flow of financing is -0.0000000449.
PERAN INTERNAL AUDITOR SEBAGAI WATCHDOG, CONSULTANT, & CATALYST Widia Astuty
Jurnal Riset AKuntansi dan Bisnis Vol 7, No 1 (2007): Akuntansi Keuangan
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v7i1.437

Abstract

Organisasi beroperasi dalam konteks lingkungan yang saling terkait. Kelangsungan hidup dan kinerja organisasi seringkali sangat bergantung pada hubungan antara organisasi dan lingkungan. Perguruan tinggi swasta sebagai salah satu organisasi yang memberikan jasa pendidikan, menghadapi tantangan atas perubahan lingkungan umum dan lingkungan industri yang merupakan bagian dari lingkungan eksternal organisasi. Lingkungan internal organisasi merupakan sumber daya organisasi yang akan menentukan kekuatan dan kelemahan organisasi. Untuk dapat mempertahankan keunggulan bersaing, organisasi harus mampu mengoptimalkan penggunaan sumber daya, baik sumber daya manusia, sumber daya organisasi, maupun sumber daya phisik. Audit internal, sebagai suatu fungsi yang independen diharapkan dapat secara optimal menjalankan perannya sebagai watchdog, consultant, dan catalyst dalam organisasi.
SISTEM INFORMASI MANAJEMEN DALAM RUMAH SAKIT Muhyarsyah .
Jurnal Riset AKuntansi dan Bisnis Vol 7, No 1 (2007): Akuntansi Keuangan
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v7i1.438

Abstract

Sistem informasi manajemen sebagai dasar dan alat bantu perputaran informasi serta pengambilan keputusan menjadi penting keberadaannya terutama terkait dengan peningkatan kualitas pelayanan dalam rumah sakit. Informasi yang terintegrasi dan termodifikasi sesuai kebutuhan rumah sakit tidak hanya berperan dalam penyederhanaan proses pelayanan serta prosedur operasional seluruh aktivitas rumah sakit melainkan juga dalam proses pengambilan keputusan untuk pengembangan dan kemajuan rumah sakit. Sistem informasi dapat digunakan sebagai sarana strategis untuk memberikan pelayanan luas yang berorientasi kepada kepuasan pelanggan. Sistem informasi yang dibutuhkan manajemen rumah sakit adalah sistem informasi akuntansi keuangan, sistem informasi alat dan bahan/inventori, sistem informasi asset, sistem informasi admition, sistem informasi medical record, sistem informasi sumber daya manusia dan sistem informasi pemasaran. Integrasi subsistem-subsistem tersebut membentuk satu sistem informasi manajemen di rumah sakit.
PENGARUH PAJAK TANGGUHAN TERHADAP BEBAN PAJAK TERUTANG PPH BADAN (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK JAKARTA) Syafrida Hani
Jurnal Riset AKuntansi dan Bisnis Vol 7, No 1 (2007): Akuntansi Keuangan
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v7i1.435

Abstract

The objective of this research is to study the effect of deferred tax component when predicting the corporate tax income. As independent variable of deferred tax component used is the allowance for bad debt, inventories and depreciation expenses of fixed assets. This research studied also whether the usage of different inventories assessment method namely the average method and FIFO shall influence to the indebted tax by corporate tax income and which method shall present economical in corporate tax income with a greater rate It is indeed by using a differently fixed asset depreciated method as in this case with a straight line a declining balance methods which one shall present a greatest economical corporate tax income for this matter is however connecting to the cash flow. The sample adopted totally 58 manufacturer companies registered on Jakarta Stock Exchange for a 4 years period namely 2001 to 2004. Data processing conducted by use a multiple regression model for its influencing test hypothesis 1, and for hypothesis 2, was used a dummy variable regression for comparative study for inventories while for comparative study on fixed assets depreciation expenses used a Paired Sample T-Test. The result of this study showed that there is significant in the influence if the company use a allowance for bad debt method, while using a different inventories assessment method between the average method and FIFO method, as well as using fixed asset depreciated method with a straight line method or in declining balance method. By the result of comparative study on inventories obtained its outcome that average method significantly present saving rate on corporate tax income with a greater value if compared to the FIFO method. Where as by comparative study of fixed assets depreciated method between straight line with declining balance, present its contribution a saving for corporate tax income is significantly in greater rate is the declining balance method.

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