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PENDEKATAN KONSEP, METODE DAN PENGEMBANGANNYA PADA AUDIT LINGKUNGAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 5
, No 1
(2012)
Abstract Auditor have to answer to obtained information in executing its audit duty, that is how to look into auditor to negative and also positive information in audit duty execution, do there difference among unversed and experienced auditor in answering to information both for negative and also positive. Besides require to pay attention factors like knowledge, experience, and also of auditor in obtaining and evaluating information and way of auditor approach in answering to this information r...
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STRATEGI, TEKNOLOGI INFORMASI DAN PENGEMBANGAN UKM DI ERA OTONOMI DAERAH
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 5
, No 1
(2012)
 Abstract The Among careful proper of statement of John Naisbitt: Think Globally locally act and which is implementation by Morihiko Hiramatsu, Governor Oita, Japan become password work One-Village, One Product Movement (movement one countryside one product) used as by frame to develop local excellence which orient global market. Undeniable is true problem of performance oftentimes become constraint or bogey at small and medium industry sector to expand. With existence of progress of technolog...
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ZAKAT SEBAGAI PENGURANG PENGHASILAN KENA PAJAK
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 5
, No 1
(2012)
Abstract The Indonesian is state with moslem majority resident. More than 200 million Indonesia resident, 80% confessing to believe in Islam, but did not mean that Indonesia is Islam state. Indonesia as according to its constitution represent secular state dissociating positive laws of political with religion law. Stipulating of law No. 38 Year 1999 about Management of Religious obligatory, Chapter IV section 14 is article 3 expressed that: " Religious obligatory which have been paid to the or...
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PENERAPAN AUDIT MODERN DI ERA TEKNOLOGI INFORMASI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 5
, No 1
(2012)
Abstract Progressively information exploiting broadness and progressively share information for all decision of business, hence quality of information very is needed. To be able to provide information which with quality, needed use technology, this matter because of technology so central in assisting to yield information faster, efficient and with quality. In a condition information technology expanding like this time, accountant claimed to be able to keep abreast of the by out for study informa...
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PENGALAMAN DAN TANGGUNG JAWAB AUDITOR SEBAGAI DASAR MENDETEKSI KEKELIRUAN DAN KECURANGAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 5
, No 1
(2012)
Abstract Accountant as a professional claiming to apply its professionalism in conducting inspection to financial statement. Accountant also have to apply its deftness of such as those which expressed in common public standard third that or the obligation of. auditor use attention and carefully deftness professionalism in audit and in compilation audit report. Standard make an audit of by explicit claim auditor to give sensible certainty that by mistake error, insincerity and irregularities, fr...
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MANFAAT INTERNET BAGI AUDITOR
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 5
, No 1
(2012)
Abstract Revolution information technology that happened in this time push company to exploit computer technology to execute various activity of operational activity and managerial. Technological of exploited computer alter accountancy data process method, from manual process method become process method base on computer technology. Auditor, as one of the parties related to entrepreneur circle, have to continue to perceive every growth that happened in business world, including various hardware...
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AKUNTANSI SUMBER DAYA MANUSIA SEBAGAI ALTERNATIF DALAM PENYUSUNAN LAPORAN KEUANGAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 5
, No 1
(2012)
ABSTRACT Conventional accounting journal human resource us expenses not as assets. While human resource accounting journal human resource as assets in order to appraisal it’s monetary value. Present and tomorrow, potential of human resource can give advantages at business. At tomorrow, it’s advantages will give economy value for enterprise in planning and give economy value for enterprise in planning and control human resource. Keywords: Accounting human resource, expense, assets advantage.
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PENINGKATAN KINERJA BERBASIS PARTISIPASI DALAM PENYUSUNAN ANGGARAN, KOMITMEN ORGANISASI DAN PENGARUHNYA TERHADAP KESENJANGAN ANGGARAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 6
, No 1
(2012)
Abstract The organization require budget to translate the overall of strategy into target and plan short-range and is long-range (Mowen and Hansen, 1997: 76). To guarantee to made by decision is top management do not digress from executed activity by all manager, needed by activity of operation. The despitefully needed by good communications between manager culminate with all middle storey; level manager and under, so that all manager feel to involve in stipulating of budget. Participation in...
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PENGGUNAAN TEKNOLOGI INFORMASI DI DUNIA BISNIS DAN PERBANKAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 7
, No 1
(2012)
ABSTRACT The new millennium heralds the emergence of a powerful new imperative for conducting business activity and banking activity that has global implication for marketers and the marketing discipline. Now, transaction are made direct and on-line trough a wide variaty of information technology and electronic platforms such the internet and world wide web (www), electronic data inter-change, fax, e-mail, ATM and smart card to facilitate payment and obtain instant cash Keywords: information...
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Peran Oposisi sebagai Cheks and Balance dalam Sistem Politik Demokrasi di Indonesia
Joglo: Jurnal Pertanian dan Pangan
Vol 23
, No 1
(2012)
A group of people or political parties to put my self in his position as an opposition which has a strong enough legal basis to criticize and supervise the strict policies of the ruling government's policies. In an effort to play an opposition role, contributing ideas for the creation of a clean government and the realization of the political system and democratic political behavior. Keyword: Role of cheks and balance, a democratic political system Â
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