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PERSEPSI AKUNTAN PENDIDIK TERHADAP PENTINGNYA PENERAPAN AKUNTANSI SOSIAL PADA SUATU PERUSAHAAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 4
(2017)
The aims of this research is to know how the effects of government regulation,public pressure, environmental organization pressure, and media pressure on theimportance of application social accounting to the company. In addition, to know thedifference of perceptions among the accountant fellow educators about theimportance of social accounting application at the company. This research is aquantitative with population research of the accountant educators in College. Thesampling is already done by...
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ANALISIS KINERJA PERUSAHAAN ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA BERDASARKAN ECONOMIC VALUE ADDED DAN RETURN ON ASSETS
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 4
(2017)
Assessment of the performance of a company is a stage of job evaluation thatcan improve the quality of work. Every company has a quality standard to measurethe success of the company's performance. Similarly, four (4) cigarette sub-sectormanufacturing companies went public listed on the Stock Exchange that is PTGudang Garam, Tbk (GGRM), PT Hanjaya Mandala Sampoerna, Tbk (HMSP), PTBentoel International Investama, Tbk (RMBA), PT Wismilak Inti Mamur, Tbk(WIIM). The method used in this research is d...
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PENGARUH KOMPENSASI, MOTIVASI, KOMITMEN ORGANISASIONAL DAN PENGETAHUAN AKUNTANSI TERHADAP KINERJA KARYAWAN BAGIAN AKUNTANSI (Survei pada Koperasi Karyawan Perusahaan Manufaktur di Kabupaten Pati)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 3
(2017)
The performance of Accountants in conducting its work is influenced byvarious factors, such as compensation, motivation, organizational commitment andknowledge of accounting. The purpose of this study was to analyze the effect betweencompensation, motivation, organizational commitment and knowledge of accountingor partially simultaneously against the performance of an employee the accountingsection. This study used a case study on the employee's part in cooperativeaccounting Manufacturing Compan...
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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR INDUSTRI DASAR DAN KIMA DI BEI PERIODE 2013 – 2015
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 3
(2017)
This study aims to determine the effect of Good Corporate Governance onfinancial performance at basic and chemical industry manufacturing companies.Independent Variables Good Corporate Governance in this research is independentboard of commissioner, board of directors, audit committee, managerial ownership,and institutional ownership. The population in this study are all basic and chemicalmanufacturing companies listed on the Indonesia Stock Exchange (IDX) andcontinuously publish financial state...
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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE, DAN NET PROFIT MARGIN TERHADAP PERATAAN LABA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 3
(2017)
The purpose of this study was to analyze: the effect of firm size, profitability,financial leverage and net profit margin on income smoothing. This research is acase study on a company's real estate and properties listed in the Indonesia StockExchange for the period 2012-2015. The type of data using quantitative andqualitative data. Source data using secondary data. The study population 42companies real estate and properties are listed on the Stock Exchange and the wholeis used as a sample with...
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PENILAIAN KINERJA KEUANGAN PERUSAHAAN MELALUI TINGKAT LIKUIDITAS, SOLVABILITAS, AKTIVITAS DAN PROFITABILITAS PADA PERUSAHAAN TELEKOMUNIKASI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 3
(2017)
The study aims to asses the financial performance of companies using financialratio analysis, by taking an object on the telecommunications companies, based onthe development of telecommunications is increasingly with the rapid advance oftechnology and information. Source of data used in the form of secondary data,namely the company’s published financial statements. The type of data used in theform of quantitative and qualitative data. Techniques of data analysis using ratioanalysis and the ra...
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PENGARUH MINAT BELAJAR, PERILAKU BELAJAR, KECERDASAN INTELEKTUAL DAN KECERDASAN EMOSIONAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
(2017)
This research aim to examine impact of learning behavior, IntellectualIntelligence, and emotional intelligence towards the level of understanding ofaccountancy student. This study used a survey method that uses primary datacollected from questionnaires. The population in this study were students at the endof the Faculty of Economics Department of Accounting at Surakarta. The numberof samples taken in this study are 75 students from STIE AUB Surakarta. Theresults showed that the partial intellige...
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PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP PERTUMBUHAN EKONOMI PADA PEMERINTAH KABUPATEN/KOTA DI JAWA TENGAH
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
(2017)
The implementation of regional autonomy demands of each local governmentto independently finance the expenditure areas, as indicated by increased economicgrowth. The purpose of this study were: to analyze the significance of the influence ofregional revenue and Fund Balance partially or simultaneously to Economic Growthin Regency / City in Central Java. This study uses a case study in the District / Cityin Central Java for 2013-2015, the type of data used quantitative and qualitativedata, the da...
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ANALISIS PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN BESARNYA HARGA POKOK PRODUKSI (Studi Kasus pada CV Putra Jaya Rotan)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
(2017)
This study uses the concept of a system of Activity Based Costing (ABC).Activity Based Costing System to make the activity as the central point of itsactivities. Information about the activity measured, recorded and provided in ashared database using Activity Based Costing system. It is based on the premise thatthe cause of the cost is the activities undertaken in a company, so naturally whenallocating indirect costs is based on the activity. Based on the above definition ofActivity Based Costin...
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PENGARUH PROSES PEMBELAJARAN DI PERGURUAN TINGGI TERHADAP PERILAKU KEUANGAN DENGAN LITERASI KEUANGAN SEBAGAI VARIABEL INTERVENING
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
The purpose of this study to analyze the effect of the learning process in theCollege of the financial literacy and financial behavior and analyze the differencesfinancial literacy by gender and study programs. This study is a survey of students ofthe Economic Faculty Slamet Riyadi University Surakarta. The study population asmany as 351 students. A sample of 70 students by used purposive sampling andproportional cluster random sampling.. Collecting data used questionnaires andliterature study d...
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