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 surabaya,
Jawa timur
INDONESIA
The Indonesian Accounting Review
Published by Universitas Hayam Wuruk Perbanas
ISSN : 20863802     EISSN : 2302822X     DOI : http://dx.doi.org/10.14414/tiar
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 570 Documents
 44   45   46   47   48 
IMPLEMENTING ROLE-PLAY LEARNING IN A BANK ACCOUNTING COURSE Shonhadji, Nanang
The Indonesian Accounting Review Vol. 1 No. 1 (2011): TIAR - January 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i01.431

Abstract

This paper describes the implementation of Role-Play Learning (RPL) in a bank accounting course at Perbanas Business School. The purpose of this is to enhance students'understanding and learning ability. In this approach information about the individual students, their thoughts, emotions and body language are studied as part of the learning methodologt. The sample studied was made up of 210 students of the bank accounting course in the Perbanas Business School. They were required to use the bank accounting information system in all of their study assignments. The results show that this approach had instigated action-learning and the use of the bank accounting information system had helped students to complete all requirements of their assignments. In addition it was also observed that teacher-students interactions were increased while students'passivity and boredom significantly reduced, Importantly, it also highlights the importance of continuous teacher upgrading.
STUDI KEPATUHAN WAJIB PAJAK DARI ASPEK PENGETAHUAI\, PERSEPSI, DAN SISTEM ADMINISTRASI Asih, Devi Tri; Salman, Kautsar Riza
The Indonesian Accounting Review Vol. 1 No. 1 (2011): TIAR - January 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i01.432

Abstract

The low level of tax compliance and tax reform in tax administration system are considered the two important issues. This importonce has become the background of this research. This research is expected to be able to answer what factors can affect the level of tax compliance. The variables used in this study include: lorcwledge of tax, the perception of 'fiscus" and tax administration system implementation. This research is quantitative research that examines empirically the relationship among the voriables, €.9., knowledge about taxes, the perception of 'fiscus" and the implementation of modern tax administration system of tax compliance. The sample in this study as taxpayers arefrom the companies registered in the KPP Gubeng. The selection of respondents was done by using the "convenience sampling". Thefinal conclusions from this research are (1) lcnowledge of tac effect on tac compliance; (2) the perception of "ftscus" does not infiuence the tax compliance, and (3) The implementation of modern tax administration affect tax compliance. Results are expected to provide inputsfor the Directorate General of Taxes that they shouldfocus more on their efforts to improve the tax lvtowledge and tax administration system.
CONSEQUENCES IMPLEMENTASI TOTAL QUALITY MANAGEMENT Maghfiroh, Rovilla El; Afriyanto, Eko
The Indonesian Accounting Review Vol. 1 No. 1 (2011): TIAR - January 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i01.433

Abstract

This study is aimed to prove and analyze the effect of focus on the custometi continuous improvement process, and integrated involvement, productive behavior of employee, pedormance of employee. As population are 140 respondents. This study employed complete enumeration or census method; hence, sample and sampling technique were not required. The technical analysis applied to test the research hypothesis was multiple regressions. The results of this research show that tltere are positive and significant relationship between Subsystems of TQM consisls of afocus on the customer, continuous improvement process, and integrated involvement, productive behavior of employee, performance of employee. Benefit of this research can be used as scientific information regarding the variables of between Subsystems of TQM consists of afocus on the customer continuous improvement process, and integrated involvement, productive behavior of employee, performance of ernployee.
STUDI ATAS PRAKTIK AKUNTANSI DI ORGANISASI PIASJID DI SURABAYA Diptyana, Pepie
The Indonesian Accounting Review Vol. 1 No. 1 (2011): TIAR - January 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i01.434

Abstract

Studies in accounting are important especially in any organization that deals with operation that spends money. In this emerging public sector, especially of accounting it is assumed that there are limited studies in nonprofit accounting, especially in religion organization. This research explores the process of accounting practice in mosque organization. There are somefindings: first, accounting process is required by Al-Qur'on, so it is a mosque organizationb obligation to report its resources use as an accountability practice, second, mosque organizations use cash basis to provide its financial report, third, financial report in mosque organization is a summary of cash bookkeeping.
The effect of macro economy, liquidity, and profitability on investment risk in companies listed on the Jakarta Islamic Index (JII) Anggrainy, Malia
The Indonesian Accounting Review Vol. 5 No. 1 (2015): January - June 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i1.484

Abstract

The economic crisis in Indonesia had an impact on the declining performance of the company’s fundamental in the stock market. Investment is the placement of funds at this time for making a profit in the future. Investment is always associated with return and risk. Investors are willing to accept greater risks but should also be compensated by the opportunity to get greater return. This research aims to find the effect of infla-tion, interest rate, and the exchange rate that represent the macro-factors and the level of liquidity and profitability (ROA) of the company that represent micro-factors ont the risk of stocks investment in companies listed on the Jakarta Islamic Index (JII). The sample used is 13 companies using purposive sampling techniques. The statistical analysis of this research is done by using multiple regression analysis. The results show that inflation rate, exchange rate, and liquidity do not have significant effect on investment risk, while interest rate and profitability have significant effect on invest-ment risk.
The effect of accrual earnings management, using Khotari Model Approach, on the performance of manufacturing companies listed in Indonesia Stock Exchange Handoko, Mochamad; Ahmar, Nurmala
The Indonesian Accounting Review Vol. 5 No. 1 (2015): January - June 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i1.485

Abstract

The purpose of this study is (1) to analyze the effect of accrual earnings management on the company performance measured with Return On Assets (ROA), (2) to analyze the effect of accrual earnings management on the company performance measured with Tobin’s Q. This study uses the data of manufacturing companies listed in Indonesia Stock Exchange. The sampling technique used is purposive sampling method. The researcher uses Khotari Model to calculate discretionary accruals as the proxy of earn-ing management, while the company performance in this study is proxied by the indi-cators of Return on Assets (ROA) and Tobin’s Q. The analysis technique used is descriptive analysis and simple linear regression. The results of this study prove that accrual earnings management affects ROA and Tobin’s Q. This study also proves that there is a decline in market value when the earnings management is performed.
The effect of financial ratios and company size on dividend policy Nerviana, Riri
The Indonesian Accounting Review Vol. 5 No. 1 (2015): January - June 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i1.486

Abstract

The purpose of this research is to find out whether there is an effect of financial ratios on dividend policy, which is proxied by Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Return on Equity (ROE), Growth of Sales (GS), and Price Earning Ratio (PER), and the Company Size on the Dividend Policy of the company, which is proxied by Dividend Payout Ratio (DPR). The population of this study is manufacturing companies listed in Indonesia Stock Exchange from 2009 to 2013. This study uses purposive sampling method and its subject of 29 companies of the 145 companies that have been observed. The analytical techniques used in this research consist of descriptive statistics test, normality test, multiple linear regressions analysis, and hypothesis test comprising an analysis of the coefficient of determination (R2), model test research (statistical tests F), and a partial test (statistics test of t). The results indicate that only Debt to Equity Ratio (DER), Return on Equity (ROE), and Price Earnings Ratio (PER) that have significant effect on dividend policy.
Prediction of financial distress in foreign exchange banking firms using risk analysis, good corporate governance, earnings, and capital Harahap, Ali Machsum
The Indonesian Accounting Review Vol. 5 No. 1 (2015): January - June 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i1.487

Abstract

The main role of a bank is to collect funds from those who have surplus funds and distribute them to those who have a shortage of funds with the purpose to make benefit from such activity. However, this activity would bring problem when the bank is underfunded or experiencing financial distress due to the customers’ inability to repay the funds. This study aims to test whether the ratio of non-performing loans (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), and Return on Assets (ROA), Net Interest Margin (NIM) and the Capital Adequacy Ratio (CAR) can be used to predict financial distress in Foreign Exchange Banking Firms in the period 2009-2012. The initial samples in this study are 35 Foreign Exchange Banks, but there are only 16 Foreign Exchange Banks that meet the criteria. The sampling technique used is purposive sampling method and the data used in this study is a secondary data by looking at the financial statements and the related statements of GCG of the Banks. The test equipment used to test the hypo-thesis is logistic regression. These results indicate that the ratio of ROA and NIM can be used to predict financial distress in Foreign Exchange Banks because ROA and NIM have significance value below 0.05 (5%). While the ratio of NPL, LDR, GCG and CAR cannot be used to predict financial distress in Foreign Exchange Banks because NPL, LDR, GCG, and CAR have significance value above 0.05 (5%).
The effect of intellectual capital on financial performance and market value of manufacturing companies listed in the Indonesia Stock Exchange 2010 - 2012 Andriani, Lusia Amaluddin; Herlina, Erida
The Indonesian Accounting Review Vol. 5 No. 1 (2015): January - June 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i1.488

Abstract

The purpose of this study is to examine the effect of intellectual capital on financial performance and market value of the manufacturing companies. The sample consists of manufacturing companies, which are consistently registered, in the Indonesia Stock Exchange during the period of 2010-2012. Intellectual capital was calculated using value added intellectual coefficient (VAICTM). The main components of VAICTM are physical capital (VACA), human capital (VAHU) and structural capital (STVA). Financial performance is measured using Return on Asset (ROA), Return on Equity (ROE) and Earning per Shares (EPS). Market value is measured using Price Book to Value (PBV) and Price Earnings Ratio (PER). The sampling in this study is using purposive sampling method. Based on the purposive sampling method, it was obtained 71 manufacturing companies listed in the Indonesia Stock Exchange during the period of 2010-2012. The data analysis was done by using Partial Least Square (PLS). The results show that: (1) intellectual capital has an effect on the financial performance, (2) intellectual capital has no effect on the market value, (3) financial performance is able to mediate the relationship between intellectual capital and market value.
Real earnings management of operation before and after the implementation of IFRS using cash flow measurement approach Dewi, Tiara Puspita
The Indonesian Accounting Review Vol. 5 No. 1 (2015): January - June 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i1.489

Abstract

The timeframe of this study is two years, before the implementation of IFRS in 2011 and after the implementation of IFRS in 2013. The population of this study is manufacturing companies listed in Indonesia Stock Exchange. From the existing 179 companies, 92 companies were selected according to the criteria of the sampling method and then determined as the subjects of the study. The data were secondary data obtained in the form of ready-made (provided) through publications and infor-mation issued by various organizations or public companies listed in Indonesia Stock Exchange. The focus of this study is to examine the differences in the real earnings management with the measurement of cash flow operation before and after the implementation of IFRS. Roychowdhury (2006) stated that the indication of real earnings management is the interval between -0.075 and 0.075. The results show that there is no difference between real earnings management with the measurement of cash flow operation before the implementation of IFRS and real earnings man-agement with the measurement of cash flow operation after the implementation of IFRS.

Page 46 of 57 | Total Record : 570

 44   45   46   47   48 

Filter by Year

2011 2025


Reset
Filter By Issues
All Issue Vol. 15 No. 2 (2025): July - December 2025 Vol. 15 No. 1 (2025): January-June 2025 Vol. 14 No. 2 (2024): July - December 2024 Vol. 14 No. 1 (2024): January - June 2024 Vol. 13 No. 2 (2023): July - December 2023 Vol 13, No 1 (2023): January - June 2023 Vol. 13 No. 1 (2023): January - June 2023 Vol. 12 No. 2 (2022): July - December 2022 Vol 12, No 2 (2022): July - December 2022 Vol 12, No 1 (2022): January - June 2022 Vol. 12 No. 1 (2022): January - June 2022 Vol 11, No 2 (2021): July - December 2021 Vol. 11 No. 2 (2021): July - December 2021 Vol. 11 No. 1 (2021): January - June 2021 Vol 11, No 1 (2021): January - June 2021 Vol 10, No 2 (2020): July - December 2020 Vol. 10 No. 2 (2020): July - December 2020 Vol 10, No 1 (2020): January - June 2020 Vol. 10 No. 1 (2020): January - June 2020 Vol. 9 No. 2 (2019): July - December 2019 Vol 9, No 2 (2019): July - December 2019 Vol 9, No 1 (2019): January - June 2019 Vol. 9 No. 1 (2019): January - June 2019 Vol. 8 No. 2 (2018): July - December 2018 Vol 8, No 2 (2018): July - December 2018 Vol 8, No 1 (2018): January - June 2018 Vol. 8 No. 1 (2018): January - June 2018 Vol. 7 No. 2 (2017): July - December 2017 Vol 7, No 2 (2017): July - December 2017 Vol. 7 No. 1 (2017): January - June 2017 Vol 7, No 1 (2017): January - June 2017 Vol. 6 No. 2 (2016): July - December 2016 Vol 6, No 2 (2016): July - December 2016 Vol 6, No 1 (2016): January - June 2016 Vol. 6 No. 1 (2016): January - June 2016 Vol. 5 No. 2 (2015): July - December 2015 Vol 5, No 2 (2015): July - December 2015 Vol. 5 No. 1 (2015): January - June 2015 Vol 5, No 1 (2015): January - June 2015 Vol. 4 No. 2 (2014): TIAR - July 2014 Vol 4, No 2 (2014): TIAR - July 2014 Vol 4, No 1 (2014): TIAR - January2014 Vol. 4 No. 1 (2014): TIAR - January2014 Vol 3, No 2 (2013): TIAR - July 2013 Vol. 3 No. 2 (2013): TIAR - July 2013 Vol. 3 No. 1 (2013): TIAR - January 2013 Vol 3, No 1 (2013): TIAR - January 2013 Vol. 2 No. 2 (2012): TIAR - July 2012 Vol 2, No 2 (2012): TIAR - July 2012 Vol 2, No 1 (2012): TIAR - January 2012 Vol. 2 No. 1 (2012): TIAR - January 2012 Vol 1, No 2 (2011): TIAR - July 2011 Vol. 1 No. 2 (2011): TIAR - July 2011 Vol 1, No 1 (2011): TIAR - January 2011 Vol. 1 No. 1 (2011): TIAR - January 2011 More Issue