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PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, KECERDASAN SPIRITUAL, KECERDASAN SOSIAL TERHADAP PEMAHAMAN AKUNTANSI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 1
(2016)
The purpose of this research is to analyzed the effect of emotional quotient, intellectual quotient, spiritual quotient, social quotient on the understanding of accountantcy concept both in partial and simultan. Research methods using empirical studies, the data type of the data being used is qualitative and quantitative data, the sources data used the data of primary and secondary. The data were analyzed by using questionare. The data were analyzed by validity and reliability. The technique of...
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ANALISIS HARGA POKOK PRODUKSI BERDASARKAN ACTIVITY BASED COSTING CV PUTRA JAYA ROTAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 1
(2016)
Company engaged in the manufacturing required to always improve the efficiency and effectiveness of production processes in order to increase their competitiveness, because in an era of global companies are not only required to produce as much as possible, but also the selection of appropriate methods for calculating the cost of production. The purpose of this study was to analyze the efficiency of the implementation of activity-based costing method with the conventional cost accounting methods...
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PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN KOMITE AUDIT SEBAGAI VARIABEL INTERVENING
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 1
(2016)
The purpose of this research was: 1) analyzes the significance of the influence of managerial ownership structure, the size of the company and the audit committee of the company's management against earnings on construction and real estate in Indonesia stock exchange. 2) Analyzing the significance of the effect of the mediation of the audit committee on the effect of managerial ownership structure and the size of the company towards the management of profits on construction and services real est...
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PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, KECERDASAN SPIRITUAL DAN KECERDASAN SOSIAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DENGAN MINAT SEBAGAI PEMODERASI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
(2016)
This research aims to analyze the significance of the influence of emotional intelligence, intellectual intelligence, spiritual intelligence and social intelligence pegged to the level of understanding of accounting and analyzing students interest to moderate each intelligence against the level of understanding of accountancy Faculty of Economics University of the Slamet Riyadi. This research is a survey of the student population with faculty of Economics University of Surakarta Slamet Riyadi Ac...
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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 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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INTERNAL LOCUS OF CONTROL SEBAGAI MODERASI PADA PENGARUH KOMPETENSI DOSEN TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (Studi Empiris pada Mahasiswa Program Studi Akuntansi di Fakultas Ekonomi Universitas Slamet Riyadi Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 10
, No 1
(2014)
ABSTRACT This study aimed to find empirical evidence the effect of lectures competence to level of understanding of accounting students, and to analyzing effect lectures competence to level of understanding of accounting students with internal locus of control as moderation variable. The population of this research is all accounting students at the college in UNISRI Surakarta, sample taken of students who pass take courses introduction of accounting, intermediate, and advanced financial accounti...
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PENGARUH PEMANFAATAN WAKTU LUANG, INTENSITAS INTERAKSI GURU DAN KELUARGA TERHADAP PRESTASI BELAJAR SISWA
Jurnal Manajemen Sumber Daya Manusia
Vol 6
, No 2
(2013)
ABSTRACT This study aims to analyze the significance of the effect of the use of leisure time, the intensity of the interaction of the teacher, and the intensity of family interaction on student achievement at SMK Negeri 2 Surakarta. The research data were taken through a questionnaire as much as 258 students. Data analysis tool that is used by multiple linear regression analysis, t test, F test, and Adjusted R2. Based on t-test is known that there is a significant effect of the partial intensit...
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PENGENDALIAN MANAJEMEN: ASPEK KEPERILAKUAN PADA PERENCANAAN LABA DAN PENGANGGARAN
Jurnal Ekonomi dan Kewirausahaan
Vol 10
, No 1
(2012)
Abstract Accountancy expands speed. At last decade peeped out of related with accountancy is behavior aspect from all decision taker. This area is recognized with behavior accountancy, what is one of the areas is operation of management. Compilation budget is operational process plan in the form of quantitative, usually in the form of monetary unit, for the range of time of is certain. Budget have the character of is technical, but most human being element share. Budget has direct impact to huma...
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