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AKUNTANSI SUMBERDAYA MANUSIA: ANTARA HIDUP DAN MATI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 7
, No 1
(2012)
Abstract The practice accounting expands along with blooming economics. One of the existences of growth of practice accounting is human resource accounting. There are some logical reason able to be used as basis for apply the human resource accounting. The reason for example, that to form the resource human having membership coasted money big, individual value in organization, or as walking of era of information technology in this time, human resource become the its top attention. On the applyin...
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IMPLIKASI AKUNTANSI SYARIAH DAN ASURANSI SYARIAH DALAM LEMBAGA KEUANGAN SYARIAH
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 7
, No 1
(2012)
Abstract Insurance is an agreement, by which a underwriter bind itself to the insured by accepting an premium, to give anti to it because a[n loss of damage or advantage which is in hope,yang possibly will in its distress because an event which is not certain, or to give an payment based by to the dying or its life is underwritten someone. Accounting Principles Board statement define the the following accountancy: Accountancy is a service activity, what its function give the quantitative informa...
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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR DALAM MENANGGAPI DAN MENGEVALUASI INFORMASI DALAM AU
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 5
, No 1
(2012)
Abstract Environmental audit represent applied environment management appliance by corporate world for the facility of to better management to environmental performance of them. Though environmental audit not yet precisely defined, but consensus which progressively expand to express that a number of audit type reside in under coverage terminology. On the contrary emerge some activity which not precisely mould as environmental audit. Some environmental voluntary order specificly have referred as...
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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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ANALISIS PENGARUH ANTARA BUDGET PARTICIPATION TERHADAP BUDGETARY SLACK (Survei pada Manajer Perusahaan Manufaktur di Indonesia)
Jurnal Manajemen Sumber Daya Manusia
Vol 3
, No 1
(2012)
ABSTRACT The influence between budgetary participation and budgetary slack is has been examined in several accounting studies with conflicting result. The sample of this research executed with mail survey method. The total 500 of questionnaires have been given to the population of this research, that are the manager of manufactur company in Indonesia, only 97 questionnaires back and ready to analyze. The result of study showed that budgetary participation and budgetary slack significant influenc...
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PENGARUH PENDIDIKAN PELATIHAN, MOTIVASI KERJA, DAN LINGKUNGAN KERJA TERHADAP KINERJA GURU SEKOLAH DASAR
Jurnal Manajemen Sumber Daya Manusia
Vol 3
, No 2
(2012)
ABSTRACT The purpose of the research are followed to know the significant influence of variable: (1) In service training to the performance of teacher.(2) Motivation to the performance of Teacher. (3) Work Environment to the performance of Teacher. (4) In service training, motivation, and work environment to gether to the performance of teachers. (5) The most significant influences as follows be In service training, motivation, and work environment to the performance of teachers at elementary sc...
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PENGARUH SUPERVISI TERHADAP DISIPLIN KERJA DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI
Jurnal Manajemen Sumber Daya Manusia
Vol 3
, No 2
(2012)
Abstract The goal of this research is to analyze moderation effect of motivation on supervision influence against teacher work discipline of SMA Negeri I Karanganyar.This research located in SMA Negeri I Karanganyar. Population in this research is teachers of SMA Negeri I Karanganyar which is in amount of 78 peoples. Whereas the population is relative small, so this research is a census because the whole of the research are taken as sample. The space of the research is focused on supervision asp...
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PENGARUH MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN DENGAN KEPEMIMPINAN SEBAGAI VARIABEL MODERATING
Jurnal Manajemen Sumber Daya Manusia
Vol 3
, No 2
(2012)
ABSTRACT This research aim to for the analyze of influence which is significant between : (1) Motivation to employees performance (2) Environment work to employees performance (3) Motivation and environment work by together to employees performance (4) Influence most dominant between environment and motivation have an effect on to Performance Employees with Leadership as moderaring variable.Its population is employees of PT WISANKA, Baki, Sukoharjo Year 2009 which is counted 50 people. Sample as...
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PENGARUH INFORMATION ASYMMETRY DAN BUDGET EMPHASIS SEBAGAI VARIABEL MODERATING TERHADAP HUBUNGAN ANTARA BUDGETARY PARTICIPATION DAN BUDGETARY SLACK
Jurnal Manajemen Sumber Daya Manusia
Vol 3
, No 2
(2012)
ABSTRACT The influence between budgetary participation and budgetary slack and information asymmetry and budget emphasis has been examined in several accounting studies with conflicting result. The conflicting evidence may reflect the influence of a contingent variable. This study examined influenced of budget participation as moderate variable in the information asymmetry and budget emphasis to budgetary slack.The sample of this research executed with mail survey method. The total 500 of questi...
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