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Menampilkan 521–528 dari 528 artikel
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 UKURAN KOMITE AUDIT, KOMITE AUDIT INDEPENDEN DAN DEWAN PENGAWAS SYARIAH TERHADAP MANAJEMEN LABA PADA PERBANKAN UMUM SYARIAH PERIODE 2010-2012
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 6
, No 2
(2015)
This study examines the effect of audit committee, independent auditcommittee, and shariah supervisory boar on earnings management inIndonesia sharia banking. Population in this study were all Islamic banks inIndonesia, which fully published annual report for the year 2010-2012 andhas complete data about the profile of audit committee and the shariasupervisory board. Based on purposive sampling method, 33 samples wereobtained by observation data. Secondary data was collected throughdocumentation...
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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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4 Sitasi
ANALISIS PIUTANG TERHADAP LIKUIDITAS PERUSAHAAN
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 4
, No 2
(2013)
Analysis and Collection of Accounts Receivable AccountsReceivable Turnover on Corporate Liquidity at CV.JI Semarang, thisstudy aims to determine the level of turnover and the collection ofaccounts receivable against the debtor that occurred in 2011, 2012 and2013. Liquidity So the company can be found at any period ofdevelopment. This research used to collect financial statementsconsisting of the balance of the year 2011, 2012 and 2013. Analyticaltool used in this study is the accounts receivable...
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2 Sitasi
SISTEM INFORMASI ANGGARAN KESEHATAN SWAKELOLA PEGAWAI DAN KELUARGA PDAM TIRTA MOEDAL KOTA SEMARANG
Dinamika Informatika
Vol 4
, No 2
(2012)
Dengan adanya peradaban dunia yang lebih maju yang ditandai dengan adanya perangkat teknologi komputer, pengolahan data serta pemanfaatannya dapat memenuhi kebutuhan umat manusia dari pengguna suatu sistem informasi. Tujuan dari penelitian dan pembuatan laporan ini adalah untuk membangun sistem informasi terkomputerisasi dengan berbasis Database yang pembuatannya menggunakan bahasa pemrograman Visual Basic 6.0 dan Microsoft Access sebagai databasenya serta Crystal Report sebagai desain laporanny...
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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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