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PERAN INTERNAL AUDIT DAN KOMITE AUDIT DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 8
, No 1
(2012)
Abstract Good Corporate Governance (GCG) is the situation toward good manage in the business, there are transparency and accountability. Therefor, need cooperation of all section within the company , for example top manager until low manager. Exception corporation, the organization need internal control, usually name Internal Control Systems (ICS). Internal Control Systems have been done auditor intern, internal auditors accountable for their duties to the management company. Some companie...
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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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SISTEM AKUNTANSI SUMBER DAYA MANUSIA UNTUK KINERJA PERUSAHAAN
Jurnal Ekonomi dan Kewirausahaan
Vol 4
, No 1
(2012)
ABSTRACT  Accounting system for business organization is widely known by economic society, especially for those who are interest in accounting. On the other hand human resource accounting system in accounting, hasn’t been know widely. Human resource accounting system which is usually used by business organizational, both service and industrial organization, is conventional accounting. This system treats all expenses concerned with human resources as one expense, consequently this expense wil...
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PENGARUH RASIO KEUANGAN TERHADAP KEMAMPUAN MEMPREDIKSI PERUBAHAN LABA PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI PT BURSA EFEK JAKARTA
Jurnal Ekonomi dan Kewirausahaan
Vol 6
, No 1
(2012)
ABSTRACT The purpose of this research is to find the influences of financial ratio toward the ability to predict the changing profit on manufacture firms which are listed in PT. Bursa Efek Jakarta. These financial ratio includes Debt to Equity, Leverage Ratio, Gross Profit Margin, Net Operating Margin, Inventory Turnover, Total Assets Turnover, Return On Investment, Return On Equity and profit which used is before tax profit. The analysis technique which use is multiple regression sampling, t-...
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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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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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DAMPAK PRIVACY TERHADAP E-VENDOR TRUST KONSUMEN DI SISTEM E-COMMERCE
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 7
, No 1
(2012)
ABSTRACT The Information system base on the internet of many used by moment of internet represent the open platform (open platform) so that eliminate the company of at certain vendor like if using closed system (proprietary systems). Internet represents the most economic media to be used as information system bases. Electronic Commerce represent the usage of computer network to conduct the purchasing and goods sale, service and information electronically Besides level of benefit capable to the...
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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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PERKEMBANGAN TEKNOLOGI DAN SISTEM INFORMASI UNTUK PENINGKATAN E-GOVERNMENT DALAM PELAYANAN PUBLIK
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 7
, No 1
(2012)
Abstract Growth of information technology in this case computer technology can support the decision making in conducive modern organizations of work in organization can be finished quickly, accurate, and efficient. Information technology (TI) defined by as technology used to obtain get the, manipulation, presenting data. The All manager is this time claimed by their ability to be able to exploit the information influencing organizations so that can make decision precisely pursuant to the informa...
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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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