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PERAN PERBANKAN DALAM MENGEMBANGKAN SEKTOR USAHA KECIL-MIKRO YANG BERWAWASAN LINGKUNGAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 8
, No 1
(2012)
ABSTRACT The Bank has a role as intermediary in connection with the debtor. Businesses that have a negative impact on the environment will cause un consistence business, which in turn will affect the banks as creditors. Liabilities for environmental management by industry-large and medium scale industries have been regulated in legislation. For banking policy that requires little effort to preserve the micro-environment is also not yet accommodated. Banking policies in order to encourage the deb...
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SCARCITY AKUNTAN PUBLIK ?
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 8
, No 1
(2012)
AbstraCT Public accountant is an accountant who worked in Public Accounting Firm (KAP), either as owners or as employees, who provide services to the general public, especially in the field of audit of financial statements made by his client. In order to become a public accountant a person must meet several requirements that have been determined. The requirements are set out in PMK No. 17/2008. The Indonesian public accountant joined the Indonesian Institute of Certified Public Accountants (IA...
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REVOLUSI TEKNOLOGI INFORMASI DAN PENGARUHNYA TERHADAP PERKEMBANGAN SIM DAN MANFAATNYA BAGI AUDITOR
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 6
, No 1
(2012)
Abstract Revolution information technology in this time, influencing each;every facet life of modern society, have placed computer technology as indivisible shares in its life to water down and quicken completion of task and also improve their performance. Progress and is sophisticated of technology at this communications era bring consequence conducting of date processing process quickly and effisien with possibility present information output. At management information system framework is in...
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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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IMPLIKASI AKUNTANSI SYARIAH DAN ASURANSI SYARIAH DALAM LEMBAGA KEUANGAN SYARIAH
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 7
, No 1
(2012)
Abstract Insurance is an agreement, by which a underwriter bind itself to the insured by accepting an premium, to give anti to it because a[n loss of damage or advantage which is in hope,yang possibly will in its distress because an event which is not certain, or to give an payment based by to the dying or its life is underwritten someone. Accounting Principles Board statement define the the following accountancy: Accountancy is a service activity, what its function give the quantitative informa...
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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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STRATEGI, TEKNOLOGI INFORMASI DAN PENGEMBANGAN UKM DI ERA OTONOMI DAERAH
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 5
, No 1
(2012)
 Abstract The Among careful proper of statement of John Naisbitt: Think Globally locally act and which is implementation by Morihiko Hiramatsu, Governor Oita, Japan become password work One-Village, One Product Movement (movement one countryside one product) used as by frame to develop local excellence which orient global market. Undeniable is true problem of performance oftentimes become constraint or bogey at small and medium industry sector to expand. With existence of progress of technolog...
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ANALISIS PENGARUH ANTARA BUDGET PARTICIPATION TERHADAP BUDGETARY SLACK (Survei pada Manajer Perusahaan Manufaktur di Indonesia)
Jurnal Manajemen Sumber Daya Manusia
Vol 3
, No 1
(2012)
ABSTRACT The influence between budgetary participation and budgetary slack is has been examined in several accounting studies with conflicting result. The sample of this research executed with mail survey method. The total 500 of questionnaires have been given to the population of this research, that are the manager of manufactur company in Indonesia, only 97 questionnaires back and ready to analyze. The result of study showed that budgetary participation and budgetary slack significant influenc...
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