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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN DENGAN MODERASI PEMANFAATAN TEKNOLOGI INFORMASI
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 8
, No 2
(2018)
This research is based on the phenomenon that happened recently wherethere are many cases of misappropriation of savings and loan cooperativefunds that reach millions of rupiah, plus the case of investment bodong.Mandiri Jateng Savings and Loan Cooperative, which is considered healthyas a report that when it was considered normal, turned out to be a buggyinvestment that disturbed its members reaching billions of rupiah (Mcwnews,2017)The population of this research is employees of savings and loa...
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2 Sitasi
ANALISIS PERBANDINGAN FAKTOR-FAKTOR YANG MEMPENGARUHI LIKUIDITAS PADA INDUSTRI PERTANIAN, KEHUTANAN DAN PERIKANAN, DAN INDUSTRI OTOMOTIF: Studi Empiris Pada Industri Pertanian, Kehutanan dan Perikanan, dan Industri Otomotif yang Terdaftar di BEI Tahun 2008-2012
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 6
, No 2
(2018)
The purpose of this research is to know how the sales growth, accountreceivables turn over and working capitals turnover impact the liquiditylevel at agro industry and automotive industry which listed on Bursa EfekIndonesia (2010-2015). The datas in this research is analyzed fromfinancial statement of the companies. The datas which have alreadycollected are processed with classic assumption test before hypothesis testand chow test.Hypothesis datas in this research uses double degree linear regre...
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PENGARUH TINGKAT KESULITAN KEUANGAN, MEKANISME GOOD CORPORATE GOVERNANCE, DAN KUALITAS KANTOR AKUNTAN PUBLIK TERHADAP KONSERVATISME AKUNTANSI: Studi Kasus Pada Perusahaan Properti dan Real Estate tahun 2009 – 2011
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 6
, No 2
(2018)
This study aims to examine the effect of the level of financial distress,corporate governance mechanisms and the quality of public accounting firmsto accounting conservatism. Accounting conservatism is the dependentvariable in this study is measured by the size of the accrual. Independentvariables measured include levels of financial distress, managerialownership,institutional ownership, the proportion of independent board,board size, audit committees, the number of partners who have permissiona...
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA STUDI EMPIRIS DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2008-2012
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 5
, No 2
(2018)
This study aims to examine variable-variable firm size, profitability,financial leverage, managerial ownership and devident payout ratio to findcompanies that perform income smoothing practices and that not doingincome smoothing practices listed in the Indonesia Stock Exchange (IDX) ofthe year 2008-2012. This study uses a quantitative approach, where the dataused for the study are the financial statements of the years 2008-2012. Thesamples are 265 companies for 5 years in companies listed on the...
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ANTESEDEN DAN KONSEKUEN BERBAGI PENGETAHUAN DALAM PENINGKATAN KINERJA ORGANISASI
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 5
, No 2
(2018)
Knowledge sharing is a process in which individuals exchange theirknowledge (implicit and explicit) and they create new knowledge together.Knowledge is an valuable source for organizations that cause to survive incompetitive environment and can be used to achieve competitive advantage.Knowledge can be available to individuals and organizations, therefore,there must exit conditions in the organization that people be able to sharetheir knowledge with other individuals. In such situation, organizat...
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PENGARUH LDR DAN BOPO TERHADAP PERUBAHAN LABA PADA PERBANKAN DENGAN NIM SEBAGAI VARIABEL MODERATING
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 6
, No 1
(2018)
This study aims to determine whether the independent variables thatOperating Expenses to Operating Income and Loan to Deposit Ratio, andNet Interest Margin as a moderating variable jointly significantly affectearnings changes. As well as to determine which variable partial effect onearnings in the banking changes listed in Indonesian Banking Directory.Based on the above objectives, the study was conducted using purposivesampling method, meaning that the sample in this study were selected basedon...
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ANALISIS PENGARUH RASIO PROFITABILITAS TERHADAP HARGA SAHAM PADA LEMBAGA KEUANGAN
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 4
, No 2
(2018)
The purpose of this study was to analyze theprofitability of stock prices. The test results show onlyROA and EPS variables only have a significant effect onstock prices, while the ROE and NPM variables have nosignificant effect on stock prices. 43.9% indicates thepresence of other factors not participating in thisobservation. Investors can use ROA and EPSconsiderations to invest
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PENGARUH PHYSICAL CAPITAL, HUMAN CAPITAL, DAN STRUCTURAL CAPITAL TERHADAP PROFITABILITAS, PRODUKTIVITAS DAN PENILAIAN PASAR PADA PERBANKAN INDONESIA: Studi kasus perbankan yang terdaftar di BEI Tahun 2008-2011
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 4
, No 1
(2018)
This study aimed to examine the effect of disclosure of intangible assetsin the banking company. Disclosure of intangible assets is an importantconcern for modern accounting disclosures aimed determine the ability of anintangible asset in improving profitability, productivity and marketvaluation. New types of intangibles such as employee competence,relationships with customers, simulation models, administration andcomputer systems are not recognized in the financial reporting model andconvention...
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1 Sitasi
DETERMINAN PERILAKU ETIS ENTREPRENEUR DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 4
, No 1
(2018)
This paper reviews and extends the literature on entrepreneurs' ethical behavior. Building on previous ethical decision making models, we arguethat the nature of both the entrepreneur and the entrepreneurship context warrant additional theorizing within the ethics literature. We proposethat entrepreneurs face unique internal and external drivers of ethical behavior. Likewise, in the course of engaging in entrepreneurial activities,the entrepreneurs' higher accountability and concern for reputati...
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ANALISIS ASPEK LINGKUNGAN DAN PERILAKU KELUARGA DENGAN KASUS DEMAM BERDARAH DENGUE (DBD) DI KELURAHAN SIALANGMUNGGU WILAYAH KERJA PUSKESMAS SIDOMULYO KOTA PEKANBARU, RIAU
Bhamada: Jurnal Ilmu dan Teknologi Kesehatan
Vol 9
, No 2
(2018)
Lingkungan merupakan salah satu faktor timbulnya suatu penyakit. Lingkungan yang tidak memenuhi persyaratan kesehatan, akan menimbulkan masalah terutama kejadian penyakit berbasis lingkungan salah satunya demam berdarah. Berdasarkan data profil Dinas Kesehatan Kota Pekanbaru kasus demam berdarah mengalami peningkatan, dari 20 Puskesmas yang ada di Kota Pekanbaru peningkatan kasus demam berdarah tertinggi terdapat di Puskesmas Sidomulyo dengan angka kematian akibat demam berdarah sebesar 10% pada...
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