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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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PERAN TEKNOLOGI INFORMASI UNTUK MENCAPAI KEUNGGULAN KOMPETITIF
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 6
, No 1
(2012)
ABSTRACT Movement of environmental change very quickly pushes company to immediately to give response to change that happened. This speed aspect represents important matter so that company can reach competitive excellence. To realize speed, many company exploit information technology (IT) is optimal of owned business process. From other side speed, use IT can give appliance which can improve efficacy of company pass the source elementary competitive excellence of company like low expense, very...
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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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REVIEW PENELITIAN TENTANG EARNINGS MANAGEMENT TERHADAP KINERJA PERUSAHAAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 7
, No 1
(2012)
Abstract Finance Information to company represent one of the information regarding hit the condition of company especially information having the character of finance, the information elementary serve the purpose of in performance assessment of an company. relevant information in obtainable performance assessment from balance report, because during the time size measure of erformance relied on by a profit acquirement of company report of company Balance of be of benefit to investor especially fo...
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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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PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMENT ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris pada Kawasan Industri Maluku)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 5
, No 1
(2012)
ABSTRACT The relationship between budgetary participation and budgetary slack and relationship between job involvement and budgetary slack has been examined in several accounting studies with conflicting results. The conflicting evidence may reflect the influence of a contingent variable. This study examined influence of organizational commitment as moderating variable in the relationship between budgetary participation and budgetary slack, and influence of organizational commitment as moderatin...
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KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL PEMODERASI HUBUNGAN ANTARA PENYUSUNAN ANGGARAN PARTISIPATIF DENGAN KINERJA MANAJERIAL (STUDY PADA UNIVERSITAS SLAMET RIYADI SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 5
, No 1
(2012)
ABSTRACT The main objective of this study is to investigate the relationship between budgetary participation and managerial performance. This study is also intended to provide evidence on the influence of the environment uncertainty towards relationship between budgetary participation and managerial performance. Uncertainty of environment is as moderating variable that affecting the relationship between budgetary participation and managerial performance. The sample of this study is employee of...
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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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PENERAPAN AUDIT MODERN DI ERA TEKNOLOGI INFORMASI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 5
, No 1
(2012)
Abstract Progressively information exploiting broadness and progressively share information for all decision of business, hence quality of information very is needed. To be able to provide information which with quality, needed use technology, this matter because of technology so central in assisting to yield information faster, efficient and with quality. In a condition information technology expanding like this time, accountant claimed to be able to keep abreast of the by out for study informa...
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