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INDONESIA
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
ISSN : -     EISSN : 25811002     DOI : -
Core Subject : Economy,
Arjuna Subject : -
Articles 23 Documents
Search results for , issue "Vol 1, No 2 (2016): November 2016" : 23 Documents clear
ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI BERBASIS DATA PADA SISTEM PERSEDIAAN DAN PENJUALAN (STUDI KASUS PADA CV PRIMA MOTOR, BANDA ACEH) Sheila Fathia Risky; Evayani Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The system inventory and sales is a thing that is not familiar to a company. CV Prima Motor is a company engaged in workshop (automotive). Handling data using manual systems resulting in frequent errors. In the development of the company to see the existence of stock items are still using manual systems so that it takes a very long time. Same is the case with a system inventory, sales system on the company also still use the manual system so that employees are very easy of doing the cheating. The goal of the research is to design an information system accounting-based data on inventory and sales systems in order to facilitate employees in search of stock items and reduce fraud committed by employees. Design system uses the Visual Basic 6.0 programming language and MySQL as its data base. In this study using qualitative descriptive method.The results of this research is to produce an application that can perform inventory control and sales transactions that are more informative so it can make the goods that enter or exit.    Keywords: System inventory, Sales System, Visual Basic 6.0, Database
PENGARUH PROFITABILITAS, INTEREST COVERAGE RATIO, RETAINED EARNING, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PERINGKAT OBLIGASI PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014 Teuku Muhammad Syawal; Fachrizal Fachrizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The aim of this study is to examine the influence of profitability, interest coverage ratio, retained earning, and growth to bond ratings on non-financial companies listed in Indonesia stock exchange based on the information from the annual financial statement, Indonesia capital market directory, and Indonesia bond market directory with observation ranging from 2012 until 2014. The study type used in this study is hypothesis testing. The type of data used is secondary data. The study employed logistic regression analysis on a targeted population of 25 non-financial companies listed on the Indonesia Stock Exchange. The statistical tools used were SPSS (PASW Statistics) 18.0 version. The results shows that financial information regarding to the companies’ profitability (ROA and ROE) has positive influence to bond ratings, interest coverage ratio has positive influence to bond ratings. Then, retained earning has positive influence to bond ratings, while growth has negative influence to bond ratings. Simultaneously, all of the independent variables has influence the bond ratings. Keywords: Profitability, Interest Coverage Ratio, Retained Earning, Growth, Bond Ratings
PENGARUH PELAKSANAAN ANGGARAN BELANJA MODAL DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH KOTA BANDA ACEH Nurina Nurina; M. Rizal Yahya
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the effect of implementation of capital expenditure and adherence to laws and regulations on accountability performance of city agencies Banda Aceh. The research objective was to determine the effect of the implementation of the capital expenditure budget and compliance with laws and regulations to the accountability of the performance of city agencies Banda Aceh partial or collectively. The of this study was population treasurer of 30 working units in the city of Banda Aceh, which have 90 treasurer. Primary data were collected by distributing questionnaires. Data analysis used is multiple linear regression model. The results of the study can be explained that the implementation of the capital expenditure has positive influence on performance accountability of government agencies in Banda Aceh. Obedience to the laws and regulations has positive effect on performance accountability of government agencies in Banda Aceh. The correlation between the variable capital expenditure budget implementation and compliance with laws and regulations with the accountability of the performance of city agencies Banda Aceh is positive and relatively strong. The role of variable capital expenditure budget implementation and compliance with laws and regulations with the accountability of the performance of city agencies Banda Aceh is still more dominant than the other variables. Keywords — The implementation of the capital budget, adherence to the rule of law, accountability of the performance of government agencies

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