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Menampilkan 141–147 dari 147 artikel
KEGIATAN KOMUNIKASI PEMASARAN ENGLISH FIRST SOLO
Transformasi: Jurnal Ilmu-Ilmu Sosial
Vol 1
, No 30
(2017)
Without realizing there are many changes that occur in this country as fast growingglobalization. As we know, most tools and technologies today are in English. Seeing theseconditions, emerge many of English course in Indonesia and Solo in particular are competing tooffer services that aims to help people improve the competence and ability of their English skill.The purpose of this research is to describe and learn about the Marketing Communication atEnglish First Solo. In accordance with the the...
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PENGARUH KINERJA KOMITE AUDIT TERHADAP TERJADINYA KESULITAN KEUANGAN
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 8
, No 1
(2017)
This study examines financial difficulties can occur if the auditcommittee does not perform its roles and responsibilities effectively. Theperformance of an audit committee can be measured by its characteristics,including the size, independence, activity of the audit committee, and thecompetencies of audit committee members. Based on the discussion of researchresults described above, then there are some implications found and can addinformation for the company, investors and other parties associ...
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PENGARUH PENERAPAN IFRS DALAM PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERUSAHAAN BERTEKNOLOGI TINGGI: Saat Konvergensi IFRS dan Penerapan Full Adopsi IFRS
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 7
, No 1
(2016)
The purpose of this research was to examine the impact ofInternational Financial Reporting Standards (IFRS) on the disclosure ofIntellectual Capital. This study also examines the different of IntelectualCapital disclosure by using the index of intellectual capital disclosurewhich presented in the financial statements of high-tech manufacturingfirms. With the period of time research is at the time of IFRS convergenceand at the time of full application of IFRS. Using 96 companies listed onthe Indo...
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PENGARUH PENERAPAN IFRS BERDASARKAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN INTELECTUAL CAPITAL
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 6
, No 2
(2015)
This study aims to test the disclosure of Intellectual Capital in theperiod before and after the full adoption of IFRS in Indonesia. Adoption ofpeuh in Indonesia has been in effect since 2012. Testing of Companycharacteristics based on company age in operation, firm size and leveragelevel. The sample used in this study was taken from 96 companies that meetthe criteria ratio of capital expenditure above 8. The results show that theold company higher in the disclosure of Intellectual capital after...
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ANALISA FAKTOR FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 6
, No 1
(2015)
This study aims to provide empirical evidence regarding the effect ofmanagerial ownership, institutional ownership, leverage and financialdistress to accounting conservatism. Based on the test results show thatmanagerial ownership negatively affects conservatism. This shows thatthe managerial ownership of companies in Indonesia is still low,although the company will be more conservative because managers aremore conservative in maintaining investor confidence. Whileinstitutional ownership in manu...
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DAMPAK PENERAPAN PSAK 50, PSAK 55 DAN PSAK 60 (REVISI) PADA PENYISIHAN KERUGIAN KREDIT PERBANKAN
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 5
, No 1
(2014)
Bank Indonesia, together with the financial accounting standards boardissued financial standards governing the allowance for credit losses dueto the enactment of the international financial standards IFRS.Provision for credit losses is very important for banks to be able to copewith the risk of losses incurred due to the failure of the bank disbursedloan repayments. Banking indirectly still have a dilemma with theapplication of IAS 50 on financial instruments presentation of IAS 55and IAS 60 reg...
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PENGARUH LISTED, KEPEMILIKAN SAHAM OLEH INSTITUSIONAL DAN NILAI TUKAR TERHADAP PROFITABILITAS PERBANKAN DOMESTIK DI INDONESIA
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 1
, No 1
(2010)
The research problem is the decrease of profitability happened in the year of 2005 and 2007. The condition indicates the existence of serious problem on banking profitability. The other problem was showed by the existence or research gap of some factors which influence on banking profitability. The samples of research are 62 domestic banks, by using multiple regression analysis.The result of this research only the listed positively and significantly influence on banking profitability, if the own...
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