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ANALISIS METODE ECONOMIC VALUE ADDED DAN MARKET VALUE ADDED SEBAGAI PENGUKUR KINERJA KEUANGAN PERUSAHAAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
(2016)
The purpose of this study was to determine the financial performance of companies by using Economic Value Added and Market Value Added. This study uses a case study on PT Bumi Serpong Damai and its subsidiaries listed in BEI period of 2011-2014. This type of research is descriptive analysis method Economic Value Added and Market Value Added. The data used is secondary data. This research object is PT Bumi Serpong Damai and its subsidiaries listed on the Stock Exchange.The result of this research...
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ANALISIS PENERAPAN SISTEM PENGUKURAN KINERJA MANAJEMEN DI PT DUTA INDONESIA DJAYA BERDASARKAN BALANCED SCORECARD
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
(2016)
This study aims to evaluate the performance of management seen from a financial and non-financial performance. Using case study with the unit of analysis is the place of tourism. Data collection was done through qualitative and quantitative methods. The results of this study demonstrate the performance of a financial perspective that is measured by of 3 a ratio that is Return On Asset (ROA), Gross Profit Margin and Total Asset Turn Over (TATO), generally show good results. Performance from the p...
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
(2016)
The purpose of this research was to analyze the influence of company size, profitability and leverage to the Corporate Social Responsibility disclosure. This research method using case studies on the company's industrial sector manufacturing consumer goods registered in BEI during period 2013-2014. This study uses secondary data annual report of the company. The sampling method in this study is purposive sampling. Total number of samples in this study were 68 research samples. The analysis techn...
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PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP KONSEP DASAR AKUNTANSI BERDASARKAN ASAL SEKOLAH DAN TINGKAT SEMESTER
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
(2016)
The purpose of this research is to analyze the difference of understanding of the basic concepts in accounting student who comes from a different school Department, high school majoring in natural science and social science, and SMK majoring in accounting and on the level of the semester, there are interactions influence the origin school and extent of semesters toward basic concepts of accounting. This research using the method of survey which is done directly on the student accounting economic...
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EVALUASI SIKLUS PENDAPATAN RSUD Dr. RADEN SOEDJATI SOEMODIARDJO PURWODADI KABUPATEN GROBOGAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
(2016)
This research aims to know the affectiveness of hospital revenuecycle. This reseach was qualitive research with data collection techniques in the from of observation, interview, questionnaire and documentation. Engineering analysis result using comparative analysis techniques or comparisons. Movie based on analysis result showed that the flowchart system or procedures used have not been affective. The result of the analysis based on the answers of respondents towards internal control questionnai...
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ANALSIS FAKTOR YANG BERPENGARUH DALAM MEMPREDIKSI LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2014
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 2
(2016)
This research aims to analyse the effect of changes in profit, changes in receivable, changes in inventories, changes in administrative costs and sales, and changes in gross profit margin in predicting earnings companies listed on the Indonesia Stock Exchange in 2011-2014. Sample taken using purposive sampling method, with a sample of 46 of the 141 companies listed on the Indonesia Stock Exchange in 2011-2014 period. Methods of data analysis using multiple regression analysis. The results of res...
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ANALISIS KINERJA KEUANGAN PEMERINTAH KABUPATEN KARANGANYAR TAHUN ANGGARAN 2013 – 2015
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 2
(2016)
The purpose of this study is to analyze the financial performance optimization in Karanganyar regency government by using financial ratio indicators of the budget for Fiscal Year 2013-2015. The research method using the case study method in Karanganyar district administration, the type of data used quantitative and qualitative data, the data source used secondary data. Data collection methods used documentation. The method used descriptive quantitative method to measure financial performance wit...
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PENGARUH PENDAPATAN, USIA, DAN JANGKA WAKTU KREDIT TERHADAP JUMLAH KREDIT PENSIUN PADA PT BANK TABUNGAN PENSIUNAN NEGARA CABANG SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 2
(2016)
The objective of the research are (1) to analyses effect income debtor to amount of pension credit, (2) to analyses effect age to amount of pension credit, (3) to analyses effect credit period to amount of pension credit, (4) to describe the authorization procedure in granting pension credit at Bank Tabungan Pensiunan Negara (BTPN) branch in Surakarta. This research using samples of 100 debtors of pension credit at Bank Tabungan Pensiunan Negara (BTPN) branch in Surakarta. Data collecting using...
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PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PIUTANG DAN PERPUTARAN KAS TERHADAP PROFITABILITAS PERUSAHAAN (Survei pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2012-2014)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 2
(2016)
This research aims to analyse the effect of working capital turnover, turnover receivable, and cash turnover on profitability. This research uses purposive sampling method and obtain a sample of 38 property and real estate companies listed on The Indonesia Stock Exchange in the year of 2011-2014. The analysis method of this research that used was multiple regressions. The result showed that (1) working capital turnover has negative and not significant influence on profitability, (2) turnover rec...
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ANALISIS PERSEPSI MAHASISWA PROGRAM STUDI AKUNTANSI TERHADAP AKUNTANSI PERTANGGUNGJAWABAN SOSIAL PERUSAHAAN (SURVEI PADA MAHASISWA UNISRI DAN IAIN SURAKARTA)
Exsplorasi: Jurnal Ilmu Sosial dan Humaniora
Vol 27
, No 2
(2016)
Didalam melaksanakan kegiatan opersionalnya, perusahaan secara langsung atau tidak langsung berinteraksi dengan lingkungan sosialnya. Menurut Usmansyah bahwa sumber-sumber ekonomi yang digunakan oleh perusahaan berasal dari masyarakat dan lingkungannya. Oleh sebab itu perusahaan harus memberikan pertanggungjawaban atas sumberdaya yang telah digunakan serta hasil-hasil yahng telah dicapainya.Tujuan penelitian ini untuk menganalisis persepsi mahasiswa akuntansi terhadap pentingnya akuntansi pertan...
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