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INDONESIA
Riset Akuntansi dan Keuangan Indonesia
Published by Universitas Muhammadiyah Surakarta
ISSN : 14116510     EISSN : 25416111     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 482 Documents
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PENGARUH SISTEM PENGENDALIAN MANAJEMEN DAN KECERDASAN EMOSIONAL TERHADAP KINERJA STAFF ATC DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL PEMODERASI (Studi Kasus pada Perum LPPNPI AirNav Indonesia) Anjumi, Fathul Huda; Yaya, Rizal
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i1.1976

Abstract

The objective of this study is to analyze the effect of management control system and emotional intelligence on the performance of Air Traffic Controller (ATC) staffs with locus of control as a moderating variabel. This analysis used management control system and emotional intelligence as independent variables. The dependent variable is Performance of Air Traffic Controller. The samples used in this research are58 ATC staff with minimum education of Diploma 1 which was surveyed between 24 September to 5 November 2015. The statistical method used in this study is moderating regression analysis for the statistical test of hypothesis testing and statistical t test.Based on the analysis ofquestionnaires obtainedfound that the emotional intelligence hasa positive and significant impact on performance, while management control system does not have a significant effect on performance. Meanwhile in the statistical test by using locus of control as moderating variable, all independent variables have positive and significant influence.
PENYUSUNAN MANUAL PENILAIAN ASET TETAP DAERAH KABUPATEN TULUNGAGUNG Wahyuni, Tri; Werdiningsih, Sri; Kumar, Abdul Malik; Subagyo, Tutut
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2008): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.3457

Abstract

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Analisis Investasi dan Penentuan Portofolio Saham Optimal di Bursa Efek Jakarta (Studi Komparatif Penggunaan Model Indeks Tunggal dan Model Random pada Saham –Saham Indek LQ-45 Periode 1997-2000) Wahyudi, Henry Dwi
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 2 (2002): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i2.3566

Abstract

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Manfaat Informasi Rasio Keuangan dalam Memprediksi Perusahaan Laba (Studi Empiris terhadap Perusahaan Manufaktur Go Publik di Bursa Efek Jakarta) Suwarno, Agus Endro
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2004): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.3599

Abstract

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POTENSI PAJAK BUMI DAN BANGUNGAN SEKTOR PERDESAAN DAN PERKOTAAN KOTA YOGYAKARTA DAN KONTRIBUSINYA TERHADAP KEMANDIRIAN DAERAH Kumoro, Merlinda Putri; Ariesanti, Alia
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 1 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i1.3684

Abstract

PBB-P2 is a type of tax in Indonesia, which in 2012 was converted into local tax from state tax. The purpose of this study was to determine the potential of the PBB-P2 in Yogyakarta, as a source of real local income (PAD), and the contribution of PBB-P2 P2 to reach the level of the regions autonomy. The object of this study is the city of Yogyakarta and the method of data analysis using quantitative descriptive. The data of this research is secondary data, which is sourced from the relevant local government agencies between 2006 until 2015. The data is processed to calculate the potential PBB-P2, and its contribution to region’s autonomy. The results of this study indicate that the target of PBB-P2 which set by the government of Yogyakarta only 24.68% of the potential, which means targeting of PBB-P2 revenue on Yogyakarta is not optimal. When compared with the realization, the revenue of the PBB-P2 only amounted to 25.56% of its potential. This result suggests that revenue of PBB-P2 has exceeded the expected targets, but still not optimal. This condition indicates that the city of Yogyakarta can increase region’s autonomy through optimization of target setting and achievement of PBB-P2 revenue because of potential PBB-P2 which can be explored. PBB-P2 contribution rate to the PAD Yogyakarta between 2006-2015 an average of 16.15%, whereas the UN contribution to the PAD-P2 between 2006-2015 an average of 3.85%.Keywords: Potensial of PBB-P2, Yogyakarta city, region’s autonomy
Persepsi Akuntan Pendidik dan Pengguna Jasa Akuntan (User) terhadap Kualifikasi Entry Level Accountant Murni, Sri; Winarna, Jaka
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2007): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.3551

Abstract

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Tantangan dan Prospek Akuntan Manajemen dalam Smart Technology Era Anisa, Kristhina
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2005): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.3590

Abstract

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Peran Budgetary Goal Characteristics dalam Hubungan antara Keadilan Prosedural dan Kinerja Manajerial Zulfikar, Zulfikar; Murwanti, Sri
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2006): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.3704

Abstract

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BAHASA AKUNTANSI SEBAGAI “DISCOURSE-DRIVEN” DALAM BUDAYA KAPITALISME BARU Witono, Banu
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 2 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i2.2733

Abstract

It is undeniable that accounting as a science or practice developed at this time considered to be born of the "womb" of capitalism, also led to the development of accounting theory is consistent  with  capitalism itself.  This  article highlights  the dialectic accounting  laden with cultural values contained therein. A study of discourse is used to generate an understanding of how the language has become a discourse-driven to the new capitalism in order to generate the values in a culture where accounting flourish. The basic concepts and theories developed in accounting has become a tool of technology which is used as a justification of the interests in favor of the neo-capitalist.  Keywords: Accounting Language, Discourse-Driven, Neo-capitalism
DETERMINAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Real Estate dan Property yang Terdaftar di BEI Tahun 2013-2015) Byusi, Hafid; Achyani, Fatchan
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i1.5552

Abstract

AbstractThis research aims to analyze the influence of opinion shopping, corporate growth, liquidity, the proportion of independent commissioners and audit committee on acceptance of going concern audit opinion. The populations in this research are real estate and property companies listed in Indonesia Stock Exchange. Sampling was done by purposive sampling method and obtained 120 companies as a sample for the period 2013-2015. Data analysis technique used logistic regression analysis. The results of this research prove that liquidity has a significant effect on the acceptance of going concern audit opinion, while opinion shopping, company growth, the proportion of independent commissioners, and audit committee have no significant effect on the acceptance of going concern audit opinion.Keywords: opinion shopping, company growth, liquidity, the proportion of independent commissioners, audit committee, going concern audit opinion.

Page 14 of 49 | Total Record : 482

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