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PENGARUH MOTIVASI, PERSEPSI DAN LAMA PENDIDIKAN TERHADAP MINAT MAHASISWA UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI
Jurnal Ekonomi dan Kewirausahaan
Vol 13
, No 1
(2013)
ABSTRACT This study aims to determine whether there is a difference between the interest to follow PPAk student state and private universities. Variable used is the old educational motivation and perception. In this study the object used is UMS and UNISRI for PTS while for PTN is UNS. Of the 55 questionnaires distributed in this study all back in full. From the test results obtained by the Independent sample t test t value 0,914 < 1,96 with a probability of 0,365 results > 0,05 means that...
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FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENINGKATAN PENDAPATAN PEDAGANG SESUDAH PENATAAN PASAR NGARSOPURO SOLO
Jurnal Ekonomi dan Kewirausahaan
Vol 13
, No 1
(2013)
 ABSTRACT The purpose of this study was to know significant effect of the variable location of the market, value-added products to increase market share and revenue market traders Ngarsopuro Solo, after structuring the market. Market research sites in the sample Ngarsopuro Solo with 50 respondents, the sampling technique using Simple Random Sampling. Data collection using questionnaire and analysis of the data using linear regression, t test, F test, Coefficient of Determination Test. These re...
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PMA SEBAGAI SALAH SATU SALURAN TRANSFER OF TECHNOLOGY
Wacana Hukum
Vol 1
, No 1
(2013)
AbstrakAspek hukum tidak ada hambatan dalam memasukkan teknologi asing. Semua kontrak alih teknologi dilindungi oleh asas kebebasan berkontrak, tidak ada kewajiban untuk mendaftarkan kontrak tersebut ke instansi pemerintah. Kontrak alih teknologi bisa dilakukan oleh swasta murni tanpa campur tangan pemerintah, dengan demikian hukum alam menjadi sangat berperan dalam arti yang menguasai teknologi akan menentukan syarat-syarat alih teknologi (terms and conditions) dan pembeli teknologi mendapatkan...
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IJIN LOKASI SEBAGAI PENGENDALI PERUBAHAN PENGGUNAAN TANAH PERTANIAN MENJADI NON PERTANIAN
Wacana Hukum
Vol 7
, No 2
(2013)
Abstarct Population growth as a result of the development drive the need of land. Land then is not only related of agriculture. It is related to other usage to give other prosperity. To stop land usage shift to other non-agriculture purposes, it is necessary to regulate, to limit the shift. One of the ways is by regulating location premission. It is hoped that land usage shift to other purposes will not misused. Key words : location premition, land for non-agriculture
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DETERMINAN PRESTASI AKADEMIK MAHASISWA KELAS PENGANTAR BISNIS
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 9
, No 1
(2013)
ABSTRACT This research tests the determinant academic performance for a sample of fundamental business class. The determinant consist degree of class participation, gender, studying time and part time work as predictor of academic performance. Population of this research is all of new student at first semester from accounting education department at IKIP PGRI Madiun. In this study, sample consist 109 students from three fundamental business class. Hypothesis test of this research uses multiple r...
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ANALISIS FAKTOR-FAKTOR AUDIT DELAY PERUSAHAAN MANUFAKTUR DAN FINANSIAL DI BURSA EFEK INDONESIA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 9
, No 1
(2013)
ABSTRACT Purpose of this research is to look for factors empiric evidence influencing audit delay time line the year 2006. Factors influencing audit delay in this research is company size, industrial type, level of profitability, auditor opinion, size KAP, level of solvability. Number of this research samples is 68 companies consisted of 36 manufacturing business and 32 listing financial companies of Efek Indonesia in the year 2006, sample is taken with method purposive sampling. Based on result...
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FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUNTARY DISCLOSURE PERUSAHAAN GO PUBLIC
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 9
, No 1
(2013)
ABSTRACT This paper is to investigate factors which influence voluntary disclosure level of annual report manufacture companies listed on the Indonesian Stock Exchange (IDX). Factors are leverage, percents of public stocks and age of company. The sample consist 86 manufacture companies are published annual report of December 31, 2008. The result shows are percents of public stocks and age of company have effect significant of voluntary disclosure level. However leverage doesn’t effect on the v...
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PENGARUH CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 9
, No 1
(2013)
Abstract This research examine whether corporate governance, ownership structure, firm size affect earnings management on manufacturing companies listed in Indonesian Stock Exchange during 2006-2010. 32 samples obtained with purposive sampling. Results show that corporate governance, ownership structure and firm size simultaneously affected earnings management. Corporate governance and institutional ownership do not partially affect earnings management, while managerial ownership and firm size n...
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EVALUASI SISTEM INFORMASI AKUNTANSI PADA PROSEDUR PEMBELIAN BAHAN BAKU
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 9
, No 1
(2013)
Abstract The purpose of this study was : 1) to determine whether the accounting information system has been applied to the purchase of raw materials by PT. Batik Danar Hadi of Surakarta, 2) In order to determine whether the systems and procedures for the purchase of raw materials applied PT. Batik Danar Hadi of Surakarta in accordance with the Internal Control System and procedures in terms of organization, system of authorization and recording procedures, and practices healthy. This research is...
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ANALISIS SIFAT MACHIAVELLIAN DAN PEMBELAJARAN ETIKA TERHADAP SIKAP ETIS AKUNTAN DAN MAHASISWA AKUNTANSI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 9
, No 1
(2013)
ABSTRACT The banking sector has a role in intermediating the relationship with the debtor. Some of that can be done to improve the role of banks in the development of small micro environmentally sound. Provisions for small-micro businesses require to make document management environment to date has not been set. There are provisions for medium and large scale businesses. Banking policy on environmental aspects in order to loan disbursement for the business or industry is still valid only for lar...
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