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MEMBENTUK KARAKTER WIRAUSAHAWAN YANG KREATIF DAN TANGGUH
Jurnal Ekonomi dan Kewirausahaan
Vol 4
, No 1
(2012)
ABSTRACT Entrepreneur are people who have the ability to see and value business opportunity, collect resources which are needed and take an action to gain the success. Basic attitude needed is eagerness and doing to take the risk. Thinking positively of himself is other attitude which can support him although he may fail. The fact show that the attitudes of Indonesian society is still low. To be a successful entrepreneur need those attitudes. Keywords: character, entrepreneur, creative, str...
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OPERATING LEVERAGE DAN RISIKO SISTEMATIK PERUSAHAAN
Jurnal Ekonomi dan Kewirausahaan
Vol 6
, No 1
(2012)
Abstract  The objective of this research is to test the effect of operating leverage to the firm’s market risk. The market risk is the risk that relation with the firm’s stock price. This research employed homogenous sample that is 33 firms included in chemical basic industry from 1994 to 2002. This research used regression analysis. The research findings prove that there is no effect of operating leverage to the firm’s market risk. Keywords: operating leverage, systematic risk.
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SISTEM AKUNTANSI SYARAT UTAMA DALAM BERWIRAUSAHA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 6
, No 1
(2012)
ABSTRACT Â Failure most off all from scale businessmen UKM because of 4 (four) factor namely : fund; effort management; skillfull human resources (SDM) and professional and also extension of marketing. To overcome the weakness before hand require to be woke up a system specially accounting system as main condition in managing company. Entrepreneurship is alternative of in reduction of unemployment and increasing of income to all actors. One of nature of personality to being owned by entreprene...
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PELAYANAN PUBLIK YANG BERPIHAK PADA KESEJAHTERAAN MASYARAKAT
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 6
, No 1
(2012)
ABSTRACT Quality of public service influenced by Some dominant factor among others is public policy, covering finance aspect, technological and good human resource being and also nature and also organization, environment and characteristic society itself, including in it mount education, mount earnings, norm, political, free mass media, and governmental control to public service. Key from make-up of the public service quality is how to improve position balance bargain between various stakehold...
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INVESTASI DI PASAR MODAL BERDASARKAN LAPORAN KEUANGAN DAN HARGA SAHAM
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 6
, No 1
(2012)
Abstract Capital market is activity bringing into contact between long-range fund buyer and seller in order to developing its effort. In executing its economics function, capital market provide facility to remove fund from lender to borrower, expected of is existence of capital market will be able to become fund gathering alternative besides banking system. Capital market enablecompany publish securities that are in the form of debt sign letter and or proprietary marking letter share. Importan...
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AUDIT DATA AKUNTANSI TERKOMPUTERISASI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 7
, No 1
(2012)
Abstract Financial statement represent the form of management responsibility to party side of outside company to the financial position and result of company operation of during an specified period (usually one year). Financial statement compiled by pursuant to standard of accountancy and inveterate practice accountancy in the world of accountancy. Accountancy standard published by accountant profession by the name of financial accounting standard. This accountancy Standard is made by reference...
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AKUNTANSI SUMBERDAYA MANUSIA: ANTARA HIDUP DAN MATI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 7
, No 1
(2012)
Abstract The practice accounting expands along with blooming economics. One of the existences of growth of practice accounting is human resource accounting. There are some logical reason able to be used as basis for apply the human resource accounting. The reason for example, that to form the resource human having membership coasted money big, individual value in organization, or as walking of era of information technology in this time, human resource become the its top attention. On the applyin...
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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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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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