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INDONESIA
Journal of Accounting and Investment
Published by Universitas Muhammadiyah Yogyakarta
ISSN : 26223899     EISSN : 26226413     DOI : 10.18196/jai
Core Subject : Economy,
Economics, Econometrics & Finance
JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the articles from Indonesia authors and other countries. JAI covered various of research approach, namely: quantitative, qualitative and mixed method.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 2, No 1: January 2001" : 6 Documents clear
Pemeriksaan Pajak Sebagai Upaya Untuk Mendorong Kepatuhan Wajib Pajak Antariksa Budileksmana
Journal of Accounting and Investment Vol 2, No 1: January 2001
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The role of taxation in financing the development of the country, as reflected in the State Budget (APBN) - today are becoming increasingly important. Under the self-assessment system, taxpayers are given full credence to calculate, pay and report tax obligations. As a logical consequence of such a system, the Directorate General of Taxation to make efforts to meet the expectations of the increasing role of taxes. One of them is the enforcement of the law (law enforcement) through the implementation of tax inspection, so that the process and the implementation of the system remain on the rules. With the Tax Examination will ensure compliance fulfillment of tax obligations in order to improve taxpayer compliance. The examination will be done to continue to improve the quality of examination and the examiners were there, along with the improvement of the applicable regulations. Of the taxpayer's own prosecuted and positive role that the inspection can be done effectively. With the tax audit allows obtaining feedback to improve understanding of the correct application of tax laws, which in turn will increase awareness to meet their tax obligations.    
Akuntansi Prospektif Untuk Memenuhi Kebutuhan Pemakaian Tentang Informasi Keuangan Masa Depan Dan Tantangan Bagi Profesi Akuntan Lili Arnita
Journal of Accounting and Investment Vol 2, No 1: January 2001
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Writing is the idea originated from the limitations of conventional financial statements which have the nature of historical cost and simply describe the financial events of the past. With the development needs of users of financial information to predict the financial future will require some information about the company's forecasts or projections will come. Such financial information may be used by the user to guide the decision making favorable economic.   
Akuntansi Sosial: Suatu Tinjauan Mengenai Pengakuan, Pengukuran dan Pelaporan Externalities dalam Laporan Keuangan Sri Murni
Journal of Accounting and Investment Vol 2, No 1: January 2001
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this paper is to conduct a review of the recognition, measurement and reporting of social accounting, especially regarding externalities which includes social benefits and social cost. This article will discuss the introduction, objectives and corporate responsibility, corporate social responsibility, social accounting, ekternalities, problem recognition, measurement and reporting of externalities, social accounting application prospect in Indonesia and conclusions. The conclusion that can be drawn is that the company must carry out social responsibility as a sign of social responsibility towards the environment. And accounting knowledge should be further developed to gain the framework and the basis for the concept of socially-oriented reporting. 
Penilaian Aktiva Hayati Wening, Endang Sri
Journal of Accounting and Investment Vol 2, No 1: January 2001
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Wood stands and animals are still alive is the company's assets that are sometimes not rated by the company, as well as the value added created because of growth, are also not recognized by the company. Whereas information concerning the value of biological assets (animals and plants) is a very important information to estimate the cash flows that may be obtained. In its assessment used biological fair value of assets owned by the company. This article aims to provide an overview of how to assess the biological assets owned by the companies of agriculture so that the company can estimate the cash flows that would be obtained.   
Perlakuan Akuntansi Sumber Daya Manusia: Assets Sekaligus Investor Bagi Perusahaan Ningsih, Sri
Journal of Accounting and Investment Vol 2, No 1: January 2001
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Human resources or called employee as a company asset to be one determinant of the success of the company (organization). Issue growing is that labor (human resources) is not only the company's assets but also as owners and investors on its human capital to be invested in the company where he works (at work). This article tries to see how human resources can be considered as an asset for the company and when human resources can act as an investor of its human capital. This article also discusses the accounting treatment of human resources as company assets and the possibility of counting on human resources as human capital investor.    
Metode Taguchi Sebagai Salah Satu Alternatif Pengendalian Biaya Mutu Barbara Gunawan
Journal of Accounting and Investment Vol 2, No 1: January 2001
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The requirement for the company to compete and exist in the global market is to produce quality products in accordance with established standards. If the product is not qualified to consumers it would appear that the claim is a sign of the emergence of quality cost. One of the current quality control methods used in the United States is the Taguchi method developed by Genichi Taguchi, which uses statistical methods ekuipment design to enhance product design. The strategy used is to create quality products and against disturbances by eliminating the impact caused by the interference and eliminate the causes of the disorder. Interference in question can be a bad product, the production is not perfect, and environmental factors. Taguchi method is intended to measure the impact of quality on the costs by centralizing production consists of three stages of system design, parameter design and tolerance design. 

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