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PERANCANGAN DAN PENERAPAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK-ETAP PADA USAHA MIKRO KECIL MENENGAH (Studi Kasus pada Perajin Shuttlecock Yunda di Pringgolayan Tipes Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
The presence of Financial Accounting Standards Entities without PublicAccountability (SAK ETAP) is expected to provide facilities for small businesses inpresenting the financial statements. The problem in this research is: How does thedesign and preparation of the format of the financial statements of craftsmenShuttlecock Yunda in Pringgolayan Tipes Surakarta based SAK ETAP The purposeof this study is to describe the design and preparation of the format of the financialstatements of craftsmen Sh...
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PENGARUH TOTAL QUALITY MANAGEMENT SISTEM AKUNTANSI MANAJEMEN DAN SISTEM PENGHARGAAN TERHADAP KINERJA MANAJERIAL (Study Empiris di Perusahaan Jasa Wilayah Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
The study aims to test hypotheses about the influences of Total QualityManagement, accounting systems management (SAM) and reward systems tomanagerial performance services company Surakarta. The type of data in this studyare primary data, method of data collection is done by distributing questionnaires bypurposive sampling method. The sample used in this study is the staff in theaccounting division with four sample services company in the region Surakarta with35 respondents. The analytical metho...
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UKURAN PERUSAHAAN SEBAGAI PEMODERASI PENGARUH KEPEMILIKAN PUBLIK KOMITE AUDIT DAN LABA RUGI TERHADAP AUDIT DELAY
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
This study aims to determine the influence of the public ownership, auditcomitte, and profit or loss. And to determine whether the size of the company’smoderate the relationship between the public ownership to the audit delay, auditcomittee to the audit delay, and profit or loss to the audit delay. This study uses dataanalysis techniques multiple regressions and with a total sample of 26 companies ofIndex LQ-45 listed on the Indonesian Stock Exchange with the observation period2013 to 2015. Th...
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RANCANG BANGUN SISTEM AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PADA CV SONO PUTRO DELANGGU
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 2
(2017)
Sales are a major source of income, while the cash receipts are the mainsource of cash from operating activities. The purpose of this study to determinewhether the accounting system sales and cash receipts are applied by CV Sono PutroDelanggu been effective so as to support the internal control of sales and cashreceipts and designing wake accounting system sales and cash receipts to boost theeffectiveness of internal controls on CV Sono Putro Delanggu. The type of data usedquantitative and data...
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ANALISIS RISIKO BISNIS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PT INKA MADIUN
Jurnal Manajemen Sumber Daya Manusia
Vol 11
, No 1
(2017)
This research aims to determine whether there is significant influencebetween (1) Business Risk and Firm Size to Profitability, (2) Business Risk,Firm Size, and Profitability to Capital Structure, and whether Profitabilitymediates Business Risk and Firm Size at PT INKA Madiun.This researchused secondary data obtained from financial reports of PT INKA Madiun from2003 to 2015 presented in rupiah. Data analysis technique used is PathAnalysis with classical assumption test, t test, F test and Determ...
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ANALISIS AKUNTABILITAS KINERJA KEUANGAN SATUAN KERJA PERANGKAT DAERAH KABUPATEN KARANGANYAR
Jurnal Manajemen Sumber Daya Manusia
Vol 11
, No 1
(2017)
The study aims to analyze the influence of budget participation,budgettargetclarity, accounting control, reporting system, decentralisation,functional supervision and organisation culture to ward the localgovermentsfinancial performanceaccountability of Karanganyar.Testinghypothesis in this research use the regressionanalysis with ttest, Ftest anddeterminationcoeficient (R2). The population in this study is the structuralemployees of regional work unit in Karanganyar. The sampling method ismulti...
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PENGARUH KEPEMIMPINAN, BUDAYA ORGANISASI, DAN PROFESIONALISME TERHADAP KINERJA DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MODERASI
Jurnal Manajemen Sumber Daya Manusia
Vol 11
, No 1
(2017)
The purpose of this study was to analyze the effect of leadership,organizational culture, professionalism and work satisfaction to employeeperformance. The others to knows work satisfaction are moderated effect ofleadership, organizational culture and professionalism to employee performancein the Mental Hospital of Central Java Provincial Government Owned. Thepopulation of as many as 1,382 employees. Samples taken as many as 10% ofthe population with cluster random sampling method so that a samp...
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PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER, NET PROFIT MARGIN DAN UKURAN PERUSAHAAN TERHADAP PERTUMBUHAN LABA
Jurnal Manajemen Sumber Daya Manusia
Vol 11
, No 1
(2017)
The purpose of this study was to analyze the significance effect ofcurrent ratio, debt to equity ratio, total asset turnover, net profit margin andsize of the company profit growth. This type of research is empirical researchin the pharmaceutical sub-sector manufacturing companies listed inIndonesia Stock Exchange 2011-2015. A sample of 8 companies with totalsampling technique. Data collection technique used documentation.Mechanical analysis using multiple linear regression analysis. The results...
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PENGARUH UKURAN PERUSAHAAN DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING
Jurnal Manajemen Sumber Daya Manusia
Vol 11
, No 1
(2017)
The purpose of this study are to: 1) analyze effect of size on profitability2) analyze effect of debt to equity ratio on probability. 3) analyze effect of sizeon firm value 4) analyze effect of debt to equity ratio on firm value 5) analyzeeffect of profitability on firm value 6) to analyze the effect of size on firm valuewith profitability as intervening variable 7) analyze the effect of debt to equityratio on firm value with profitability as intervening variable This type ofresearch is empirica...
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ANALISIS PENGARUH BRAND AWARENESS DAN BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN DENGAN BRAND ATTACHMENT SEBAGAI VARIABEL MEDIASI (Survei pada Pelanggan PT Indiva Media Kreasi)
Jurnal Manajemen Sumber Daya Manusia
Vol 11
, No 1
(2017)
This research aims to determine the effect of brand awareness andbrand image, either directly or through the mediation of brand attachment tothe purchasing decision of customers of PT Indiva Media Kreasi. Thepopulation in this research are active customers of PT Indiva Media Kreasi inthe period August 2015 to August 2016. The total population are 980customers. Samples were taken based on random sampling of 10% of thepopulation, namely 98 and rounded to 100 customers. Data collectiontechniques us...
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