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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.
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Articles 3 Documents
 1 
Search results for , issue "Vol 4, No 1: January 2003" : 3 Documents clear
Pengakuan Biaya Riset dan Pengembangan : Tinjauan terhadap SFAS No. 2 Inon Listyorini
Journal of Accounting and Investment Vol 4, No 1: January 2003
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

SFAS No. 2 requires that research and development costs to be recognized as an expense in the period of issuance of such costs. Such treatment caused problems matching revenue with expenses can not be met, the concept of grouping resources as assets applied inconsistently and the trade off between the qualitative characteristics of relevance with reliability in the presentation of research and development costs. Capitalization of research and development costs can be done to overcome these problems, with the capitalization requirements made after the technical feasibility test.
Analisis Kebangkrutan Perusahaan dengan Menggunakan Metode Z Score (Studi Kasus pada Industri Consumer Goods di Bursa Efek Jakarta Periode 1997 – 2000) Nuning Kriesnawati; Rita Kusumawati
Journal of Accounting and Investment Vol 4, No 1: January 2003
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This study aimed to analyze bankruptcy using the Z score. Research done in the consumer goods industry listed in Jakarta Stock Exchange 1997-2000 period. The results found that in 2000 the value of Z score companies has decreased, this is possible because the value of the variable X3 and X4 has decreased, but in 2001 the value of Z score Integration again experienced an increase, although not as high as in 1999, this means that the company can improve its performance. PT Mandom value of Z score indicates that the company is in a good condition or not bankruptcy. Z score value of the company from 1997 to 2001 continues to increase, it suggests that good corporate performance which proved that despite the crisis the company was still able to survive even continue to increase. Analysis of the bankruptcy of PT Unilever shows that the company is in a good condition. As in PT Mandom, the company is also not affected by the crisis. Z score value of the company from 1997 to 2001 have increased constantly, this indicates that the performance is good. Analysis of the bankruptcy of the PT Procter and Gamble shows that the company is in conditions that are less stable, this is indicated by the value of Z score in 1997 shows that the company is in the condition of the gray area, in 1998 based on assessment standards of bankruptcy, the company in 1998 experienced bankruptcy, in 1999 the company experienced a slight improvement from the beginning in a state of bankruptcy changes on the condition of the gray area, in 2000 the company was in good condition or not bankrupt, this is possible because the company sells most of its fixed assets in order to operate properly. However, in 2001 the company back on the condition of the gray area, it is because the value X2 to X5 has decreased.
Value For Money Audit Suatu Instrumen Alternatif untuk Menciptakan Akuntabilitas Publik Pemerintah Daerah Suryo Pratolo
Journal of Accounting and Investment Vol 4, No 1: January 2003
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Regional autonomy has been running for almost two years, a lot of comments about the success of regional autonomy, both positive and negative. Comments indeed very necessary, but the main thing is how to make regional autonomy which is the people's demands to be more perfect and more perfect. One measure of the success of decentralization is the creation of "good governance" in which the "good governance" has many dimensions one of which is the dimension of public accountability. In this article the authors examine about public accountability in relation to the responsibilities of the regional head regulated in PP 108 in 2000. According to the author for the creation of public accountability of local government, required an auditing mechanism to support Parliament in assessing the accountability of regional heads. One alternative in the audit is "Value for Money Audit".

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