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Sri Mulyati,S.E.,M.M
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Program Studi Akuntansi Fakultas Ekonomi Univeristas Riau Kepulauan, Batam, Indonesia Jln. Batuaji Baru No.99 Batam
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INDONESIA
Measurement : Jurnal Akuntansi
Published by Universitas Riau Kepulauan Batam
ISSN : 22525394     EISSN : 27147053     DOI : 10.33373
Core Subject : Education, Social,
Education Social Sciences
Measurement adalah Jurnal ilmiah Dosen di Prodi Akuntansi Fakultas Ekonomi Universitas Riau Kepulauan Batam
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol 9, No 1 (2015): Volume 9 No.1 (Maret 2015)" : 6 Documents clear
PENGARUH SISTEM AKUNTANSI PIUTANG DAN PENERIMAAN KAS SEBAGAI ALAT PENGENDALIAN INTREN PADA PT. FEDERAL INTERNASIONAL FINANCE (FIF) Effendi, Syahril
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 9, No 1 (2015): Volume 9 No.1 (Maret 2015)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.813 KB) | DOI: 10.33373/measure.v9i1.1014

Abstract

On FIF Corporation Batam, account receivable system destine to record the mutation of the company receivable of the debtors. The receivable mutation was caused by the credit selling transaction, the cash acceptance of the debtors. Because of that, the FIF Corporation Batam is expected to have a better system to help the controlling, because the internal check mechanism will be committed as it is during the company activities is going on. The data collecting technic used by the writer through the documentation, observation, interview and questioner, while the analysis technic used is Descriptive Analysis Technic.Through the research system of the account receivable does not influence the internal controlling on FIF significantly, the sig value 0,000 or 0,05. Therefore, cash acceptance accounting system impact significantly to the internal controlling on FIF dan nilai F 346.377 with sig. 0.000 or the value sig 0,05. So, the account receivable system and cash acceptance impact significantly to the internal controlling on FIF.Keyword : Account Receivable System, Cash Acceptance Accounting System and Internal Controlling
PENGARUH EARNING PER SHARE DAN CASH RATIO TERHADAP DIVIDEN PAYOUT RATIO DENGAN ASSET GROWTH SEBAGAI VARIABEL MODERASI PADA SEKTOR INDUSTRI BARANG KONSUMSI DI BEI PERIODE 2009-2012 Hidayat, Muhammad
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 9, No 1 (2015): Volume 9 No.1 (Maret 2015)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (578.191 KB) | DOI: 10.33373/measure.v9i1.1010

Abstract

This study is performed to examine the effect of Earning Per Share and Cash Ratio toward Dividend Payout Ratio with Asset Growth as a moderating variabel on companies which were consumer goods industry sector  listed in Indonesia Stock Exchange over period 2009-2012.Population of this research were 33 companies. Sample selected by using method of purposive sampling were 15 companies. The data research is secondary data obtained from the Indonesian Stock Exchange (www. idx.co.id). Hypothesis testing studies used linear regression analisys and moderated regression analysis, with application tool of SPSS (Statistical Product and Service Solutions). From the analysis result indicates that Earning Per Share variable partially significant positive toward Dividend Payout Ratio on the level of significance less than 5%, while it indicates that Cash Ratio variable not significant positive toward Dividen Payout Ratio. Asset Growth is not able to significantly moderate the effect of Earning Per Share on the Dividend Payout Ratio, Asset Growth is not able to significantly moderate the effect of Cash Ratio on the Dividend Payout Ratio. Keywords: Dividen Payout Ratio, Earning Per Share, Cash Ratio, Asset Growth
PENGARUH RASIO NPL (NON PERFORMING LOAN), GCG (GOOD CORPORATE GOVERMANCE), NIM (NET INTEREST MARGIN), CAR (CAPITAL ADEQUACY RATIO) DAN BOPO (BEBAN OPERASIONAL TERHADAP PENDAPATAN OPERASIONAL) TERHADAP HARGA SAHAM DENGAN ROE (RETURN ON EQUITY) SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2008-2013 Hairunnisah, Ade Isyana
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 9, No 1 (2015): Volume 9 No.1 (Maret 2015)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (503.446 KB) | DOI: 10.33373/measure.v9i1.1011

Abstract

This research aim  to know influence of  variable Non Performing Loan (NPL), Good Corporate Governance (GCG), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR) and Operating Cost to Operating Revenue (BOPO) to share Price with  Return on Equity  (ROE) as a moderating at the banking emiten of listed in Indoesia Stock Exchange.The sample taken from 20 (twenty) banking emiten listing in Indonesia Stock Exchange by the 32 (thirty two) population of Banking Emiten in Indonesia Stock Exchange. Sample taking with purposive method sampling with period of research between of 2008 up to year of 2013. Analisys method the used is moderating regression Analisy with SPSS ( Statistical Product and Service Solutions).The research results  partial show Non Performing Loan (NPL), Good Corporate Governance (GCG),  Operating Cost to Operating Revenue (BOPO) and Return on Equity  (ROE)  is significance effect  to Share Price  While Net Interest Margin (NIM) and Capital Adequacy Ratio (CAR) not significance effect to Share Price by market Value. Thereby role of  Return on Equity  (ROE)  only as moderating variabel strengthan of causality of  Non Performing Loan (NPL), Good Corporate Governance (GCG), and  Operating Cost to Operating Revenue (BOPO) to Share Price by market Value.       Keyword: Non Performing Loan (NPL), Good Corporate Governance (GCG), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR) and Operating Cost to Operating Revenue (BOPO), Return on Equity  (ROE) dan Stock Price
ANALISIS PERANAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PENINGKATAN PROFITABILITAS DAN NILAI PERUSAHAAN : STUDI KASUS PADA PERUSAHAAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2012 Santoso, Cahyo Budi
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 9, No 1 (2015): Volume 9 No.1 (Maret 2015)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/measure.v9i1.1012

Abstract

Corporate Social Responsibility (CSR) company is one form of concern for the environment of a company. Currently CSR aims to maximize profits but also are required to accomodate the needs of the community and its stakeholders. This study aimed to provide the result of CSR effects on profitability and company firm value.This study samples using cement companies listed at Bursa Efek Indonesia (BEI) period 2010-2012. The data used is the company’s financial report released every year. The results showed that during the period 2010-2012 CSR value has significant impact on company profitability using financial ratio Return on Equity (ROE). Then, this study also showed the influence of CSR on firm value using financial ratio Price Earning Ratio (PER).The result showed that Corporate Social Responsibility (CSR) affect profitability and firm value. For future research can add the independent variable, or add proxy profitability.Key word: Corporate Social Responsibility (CSR), profitability (ROE), firm value (PER).
ANALISIS PENERAPAN AKUNTANSI BIAYA LINGKUNGAN TERHADAP LABA PERUSAHAAN PT. IMECO BATAM TUBULAR Jaya, Hendry
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 9, No 1 (2015): Volume 9 No.1 (Maret 2015)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.297 KB) | DOI: 10.33373/measure.v9i1.1013

Abstract

Implementation of environmental cost accounting is one form of concern for the environment of a company, because the environment contributes to the company. The purpose of this study was to determine and analyze the implementation of the environmental cost accounting of corporate profits as well as how companies disclose environmental costs in the financial statements.            This researchwas conducted at PT. ImecoBatam Tubular. This study is a descriptive qualitative research and in this study using secondary data. Based on the result of research at PT. ImecoBatam Tubular obtained that the company has not maximized in implementation of environmental cost accounting. Company in recognizing the environmental costs (waste management costs) included as costs of outside efforts by the consideration that the cost incurred as a service fee for management or waste disposal, and the costs will affect the company profits.Key word :      Environmental Accounting Cost Implementation, Environmental Accounting, Environmental Costs, Waste Management Cost, Company Profits.
ANALISIS PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN KEPEMIMPINAN TRANSAKSIONAL TERHADAP KEPUASAN KERJA ASISTEN APOTEKER DI RUMAH SAKIT BUDI KEMULIAAN BATAM Aznedra, Aznedra
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 9, No 1 (2015): Volume 9 No.1 (Maret 2015)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.444 KB) | DOI: 10.33373/measure.v9i1.1009

Abstract

This study aimed to analyze the influence of leadership style on job satisfaction, by measuring the effect of transformational leadership style and transactional leadership to satisfaction of job satisfaction. Is there a positive and significant effect of leadership style collected koesioner methods, namely multi-factor leadership questionnaire (MLQ) to gauge perceptions of job satisfaction. The study population was an assistant pharmacist at Hospital Budi Glory Batam. The total sample of 80 respondents were taken by proportional random sampling technique. Method is a qualitative and quantitative analysis. Quantitative analysis was performed by using multiple regrsi test to test the hypothesis set at 5% level.               Based on these results the following regression equation: Y = 55.111 to 0.051 X1 - X2 0.098 + 0.936 X3 of the equation known transformational leadership style and transactional leadership has a positive and significant effect on job satisfaction with a different influence. Transformational leadership has a greater influence on job satisfaction compared to transactional leadership.  Keywords: Transformational leadership, transactional leadership, job satisfaction

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