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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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PERKEMBANGAN TEKNOLOGI DAN SISTEM INFORMASI UNTUK PENINGKATAN E-GOVERNMENT DALAM PELAYANAN PUBLIK
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 7
, No 1
(2012)
Abstract Growth of information technology in this case computer technology can support the decision making in conducive modern organizations of work in organization can be finished quickly, accurate, and efficient. Information technology (TI) defined by as technology used to obtain get the, manipulation, presenting data. The All manager is this time claimed by their ability to be able to exploit the information influencing organizations so that can make decision precisely pursuant to the informa...
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ANALISIS PENGARUH PRICE EARNINGS RATIO (P/E) DAN MARKET TO BOOK RATIO (P/B) TERHADAP PERTUMBUHAN EARNINGS (GROWTH) PERUSAHAAN MANUFAKTUR DI INDONESIA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 5
, No 1
(2012)
ABSTRACT The objective of this research is to examine the analysis influence of Price Earnings Ratio (P/E) and Market to Book Ratio (P/B) to growth that residual earnings as proxy of manufacturer companies that listed in Jakarta Stock Exchange from 1999 – 2003. The sample was taken by using purposive sampling method and based on the criterion stated before; the samples collected were 41 companies. The result of this research shows that in partial evaluation model between Price Earnings Ratio (...
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PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMENT ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris pada Kawasan Industri Maluku)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 5
, No 1
(2012)
ABSTRACT The relationship between budgetary participation and budgetary slack and relationship between job involvement and budgetary slack has been examined in several accounting studies with conflicting results. The conflicting evidence may reflect the influence of a contingent variable. This study examined influence of organizational commitment as moderating variable in the relationship between budgetary participation and budgetary slack, and influence of organizational commitment as moderatin...
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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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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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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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