2024-03-28T11:39:51Z
http://journal.wima.ac.id/index.php/index/oai
oai:ojs.jurnal.wima.ac.id:article/109
2013-01-07T13:48:55Z
BIMA:ART
"120501 2012 eng "
: 2303-1719
dc
SIKAP PROFESIONALISME DAN KODE ETIK AUDITOR INTERNAL CECYLIA DEWI SINNIARTO WONGSO
DEWI SINNIARTO WONGSO, CECYLIA
Internal auditors conducting an impartial assessment of an organization to conduct audits in a required accounting firms, financial audits and other operations that are fundamental to aid management. Profession of internal auditors should have high moral commitment embodied in the form of a code of ethics rules. Professional internal auditors in performing the tasks always held code of ethics. The results of the discussion can be made several conclusions as follows professional internal auditors influenced the ability or skills they have. Increasingly have more skills will be increased and vice versa. Professionalism as an attitude and behavior in performing certain professions. Someone who has the professional expertise and technical skills should have the seriousness and precision work, the pursuit of the satisfaction of others, courage to risk, perseverance and determination, integrity, consistency and unity of thought, word, and deed. A professional is always based on the knowledge gained employment.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-07 10:53:27
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http://journal.wima.ac.id/index.php/BIMA/article/view/109
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 3 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/114
2013-01-07T13:48:55Z
BIMA:ART
"120501 2012 eng "
: 2303-1719
dc
EKSPEKTASI KLIEN DALAM KEBIJAKAN AUDIT
KARTIKA SARI, ADE
KAP demanded to be able to act independent on audit judgment to the clien. KAP faces trouble to act independent due to some circumstances accured which cause clients to have hope to be able to Influence the audit judgment with was done by the KAP. Long term relationship between the clients and KAP causes the clients and KAp causes the clients have some expectations to be able to influence the audit judgment long-term relationship caused emotional bundling between the clients and KAP, as the client have courage to push the KAP, so the audit judgment which was done could give advantages to the clients. The importance of the clients for KAP also causing clients to have
some expectations to able to influence the audit judgment done by the KAP. Economy contributions given by clients to KAP causing clients to have huge confidence of having ability to influence the audit judgment. One way to press clients strong expectation on KAP audit judgment by KAP rotating by auditors hired by clients with the rotate policy, the
relationship between KAP and auditors which are too close could be pressed, to the possibility of the clients having big expextation to the audit judgment is becoming lower.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-07 10:53:27
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http://journal.wima.ac.id/index.php/BIMA/article/view/114
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 3 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/119
2013-01-07T13:48:55Z
BIMA:ART
"120501 2012 eng "
: 2303-1719
dc
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI
RONALDI, HENDRA
This study is a replication of a study conducted by Soegiharto (2001) and has been modified by researchers. This study aims to analyze the factors that affect the performance of accounting information systems. Factor-factor is defined as follows: user involvement, user capabilities, top management support, the formality of system development,
training and user education, information systems control committee, and the influence of the location of the information systems department. This study used purposive sampling techniques in collecting data. Data were collected by distributing questionnaires to 13 companies Taxi in Surabaya where each company deployed 5 questionnaire. Questionnaires were distributed containing the factors that affect the performance of accounting information systems. Data were analyzed using SPSS version 16.0. The analysis showed that top management support, and formalitation of system positive effect the satisfaction of the AIS. Besides user involvement negative effect the satisfaction of the AIS. Formalitation of system also positive affect the use of AIS.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-07 10:53:27
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http://journal.wima.ac.id/index.php/BIMA/article/view/119
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 3 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/125
2013-01-07T13:48:55Z
BIMA:ART
"120501 2012 eng "
: 2303-1719
dc
PENGARUH RASIO PROFITABILITAS TERHADAP KESEHATAN PERMODALAN BANK SWASTA NASIONAL DI BEI
EVELINA, ENNY
Bad performance of the national banking system is considered to contribute the emergence of the financial crisis in Indonesia. One measure to look at the health of banks is through CAR. CAR is the most important indicator according to Bank Indonesia in maintaining the health of the bank. The research design is quantitative with the hypothesis. Object of study is a national private banks listed on the Indonesia Stock Exchange. The variables used in this research is the return on equity (ROE), return on assets (ROA), net profit margin (NPM) and its capital adequacy ratio (CAR). The period of study for 5 years from 2007-2011. The type of data used is quantitative data obtained from the IDX website. Data analysis techniques using multiple linear regression. The results showed that (1) profitability ratio is had positive influence to capital adequacy ratio only Net profit margin and (2) profitability ratio which is not a positive effect on capital adequacy ratio is Return on assets and return on equity.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-07 10:53:27
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http://journal.wima.ac.id/index.php/BIMA/article/view/125
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 3 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/22
2012-10-30T09:37:59Z
BIMA:ART
"121030 2012 eng "
: 2303-1719
dc
PERANCANGAN SISTEM KOMPUTERISASI PENGGAJIAN DAN PENGUPAHAN PADA PERUSAHAAN PERCETAKAN
GUNAWAN, RAYMOND
The study was conducted at PT. B.O. who engaged in printing. Company’s payroll system is less effective, so the process of payroll lcalculation contains many errors. Activity still contain many false payroll calculation, both in calculating bonuses given to employees or in wages calculations. The purpose of this research is to design a computerized payroll system that will help solve problems facing by the company. Evaluation procedures and flowcharts in the study were divided into two categories, namely employees (offices and factories) and workers (contract and wholesale). With three activities, namely the calculation of salaries and wages, payment of salaries and wages, as well as recording and reporting. With design payroll computer-based information systems, errors of calculation of salaries of employees who've been several times on a manual system can be reduced or even absent and can generate the required information quickly and accurately, and can result in reports that can be useful for management decision making.
Berkala Ilmiah Mahasiswa Akuntansi
2012-10-30 10:37:59
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http://journal.wima.ac.id/index.php/BIMA/article/view/22
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 1 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/28
2012-11-05T10:02:57Z
BIMA:ART
"121105 2012 eng "
: 2303-1719
dc
ANALISIS FAKTOR-FAKTOR KEUANGAN YANG MEMPENGARUHI FENOMENA UNDERPRICING PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2002-2010
SOERYADJAYA WITJAKSONO, LYDIA
Alternatively, one can do corporate funding for the development of his business is the issuance of shares. The share offer for the first time known as the Initial Public Offering (IPO). Share price at the time of the IPO are determined on the basis of an agreement between companies with underwriters. If the price at the time of IPO lower than the price that occurs on the first day on the stock exchange, then going underpricing. This research aims to examine the financial factors which include the size of the company, profitability, and financial leverage effect of the undepricing. Design research is quantitative and the research object is financial sector companies that are doing IPO at Indonesia stock exchange in 2002-2010. The samples used in research as much as 22 financial sector companies chosen by purposive sampling technique. Data sources obtained from the indonesia stock exchange. Data analysis is performed by multiple linear regression analysis. The results showed that the profitability negatively against underpricing. Meanwhile, size of the company and the financial leverage not influential against underpricing. It shows that profitability is essential information for investors in investing.
Berkala Ilmiah Mahasiswa Akuntansi
2012-10-30 10:37:59
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http://journal.wima.ac.id/index.php/BIMA/article/view/28
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 1 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/33
2012-11-05T13:07:31Z
BIMA:ART
"121105 2012 eng "
: 2303-1719
dc
KOMITMEN TUJUAN ANGGARAN DAN DAMPAK INFORMASI KINERJA ANGGARAN: SUATU PENDEKATAN PERMODELAN PERSAMAAN STRUKTURAL
., SELLY
This paper examines budget goal commitment and informational effects of budget participation on performance. A structural model is proposed and tested that includes budget participation, budget goal commitment, job-relevant information, and job perfomance variables. Based on theory, budget participation will give positive influence to subordinate’s commitment for budget and in the end will improve their performance. The data were collected by survey questionnaires. Two hundred middle-level managers were chosen randomly from manufacturing companies in Indonesia, and 126 middle-level managers participated in the project. A structural equation modeling technique was used to test hypothesized linkages. The structural equation modeling technique that used in this paper is multivariate technique SEM and assisted by AMOS 18.0 program. As the result, positive and significant influence was found for the effects of budget goal commitment and informational roles of budget participation on job performance.
Berkala Ilmiah Mahasiswa Akuntansi
2012-10-30 10:37:59
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http://journal.wima.ac.id/index.php/BIMA/article/view/33
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 1 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/38
2012-11-05T13:23:30Z
BIMA:ART
"121105 2012 eng "
: 2303-1719
dc
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL: STUDI EMPIRIS PADA PERUSAHAAN YANG TERCATAT DI BURSA EFEK INDONESIA
PARTONO , WELLIAM
The information about company is essential for stakeholder. One of them
that most requested is corporate social responsibility disclosure. Corporate
social responsibility disclosure was representation by corporate social
responsibility disclosure that refers to GRIGuidelines. This research
examines the effect of some company characteristics, such as company
size, profile, size of board of commissioner, leverage, and audit committee
to corporate social responsibility disclosure. The sample was appointment
with purposive sampling method. The population is 397 and 402 companies,
which are listed at Indonesia Stock Exchange (IDX) in 2009 and 2010.
The 286 corporate annual reports were analyzed as a sample.
The results indicate that company size and profile have a significant
positive influence on the corporate social responsibilit disclosure, but l
everage, size of board of commissioner, and audit committee failed to
show its significant effect.
Berkala Ilmiah Mahasiswa Akuntansi
2012-10-30 10:37:59
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http://journal.wima.ac.id/index.php/BIMA/article/view/38
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 1 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/85
2013-01-03T13:46:40Z
BIMA:ART
"130103 2013 eng "
: 2303-1719
dc
PENGARUH KONSENTRASI KEPEMILIKAN, UKURAN PERUSAHAAN DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN DALAM LAPORAN TAHUNAN STUDI PADA PERUSAHAAN MANUFAKTUR DI BEI
LEO, JENNY
The company's annual report is a management responsibility for the management of funds from creditors or the
owners of capital. The company's annual report provide the financial and non-financial organizations related to the
interaction with the physical and social environment.Disclosure supported by good corporate governace mechanisms
need to be balanced between the positive information and negative information. This study aims to analyze whether
ownership concentration variables, firm size, the composition of the board of commissioners, industry specialization
Public Accountant and the audit committee affects the company's annual report disclosure index of manufacturing
companies listed on the Indonesia Stock Exchange in 2008-2010. The results showed that firm size and composition
commissioners effect to the company's annual report disclosure index. The concentration of ownership, industry
specialization Public Accountant and the existence of an audit committee does not affect the company's annual report
disclosure index
Berkala Ilmiah Mahasiswa Akuntansi
2012-10-30 10:37:59
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http://journal.wima.ac.id/index.php/BIMA/article/view/85
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 1 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/90
2013-01-03T15:23:54Z
BIMA:ART
"130103 2013 eng "
: 2303-1719
dc
PERANAN LOCUS OF CONTROL DAN JUSTICE TERHADAP ESKALASI KOMITMEN DALAM PENGAMBILAN KEPUTUSAN PENGANGGARAN MODAL
LOEKMAN, ANDREW
Large and small companies use the capital budgeting as one of the first steps in carrying out business activities. Performance throughout the company infrastructure directly related to the preparation of the capital budgeting. As a result of conflicts of interest arise when an individual is contracted to act in an effort to meet the economic interests of
the company, while the individual is motivated to maximize its own economic interests. Locus of control and justice is one system that acts as a watchdog and protector for the company's internal systems as well as the individual who is in the company. The system is set up not merely to protect the other systems, but also to protect individuals from injustice
that often occurs when a company has a number of relative human resources many. Locus of control as an action in which individuals connect the events in his life by the actions or forces beyond his control. The concept of locus of control has a theoretical background in social learning theory. Escalation of commitment is the improvement of the previous decision despite evidence that the decision was probably wrong. Justice is justice in that organization refers to the fairness (equity) in the workplace and is composed of distributive, procedural and interactional justice.
Interactional justice as the degree to which people are affected by the decision capital budgeting being run with dignity and respect,
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-03 14:53:32
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http://journal.wima.ac.id/index.php/BIMA/article/view/90
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 2 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/95
2013-01-03T15:23:54Z
BIMA:ART
"130103 2013 eng "
: 2303-1719
dc
PERSEPSI AUDITOR INTERNAL TERHADAP DETEKSI FRAUD
KURNIAWAN, YUANITA
This discussion aims to provide an understanding of the internal auditor's perception of the risk of fraud. Internal auditors have a different background due to several factors such as: experience, including knowledge and
competency in performing tasks, the conditions encountered, the level of professionalism that is owned, and so forth. This causes the difference in perception of the risk of fraud. Differences in perceptions of internal auditor to the risk of fraud also led to any different behavior from the internal auditor in response to the fraud that occurred. This led to the scope of the investigation also established internal auditor is different. Differences in perceptions of internal auditor to the risk of fraud should still do a check on the scope that gives confidence in the findings of fraud are generated, while running errands owned.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-03 14:53:32
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http://journal.wima.ac.id/index.php/BIMA/article/view/95
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 2 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/100
2013-01-03T15:23:54Z
BIMA:ART
"130103 2013 eng "
: 2303-1719
dc
PERBEDAAN PERSEPSI MAHASISWA SENIOR DAN JUNIOR MENGENAI PROFESI AKUNTAN PADA PROGRAM S1 DI UNIVERSITAS KATOLIK WIDYA MANDALA SURABAYA
HWI HWOA, ANG
Accounting profession is work that has to be done in a professional and great responsibility towards the public,so that every student who will pursue this work should have the right attitudes and perceptions of the accounting
profession. Therefore, when students still in the university they need to be taught to has a positive perception of accounting profession. This research used comparative with hypothesis testing aims to provide empirical evidence on differences in perceptions between senior and junior students of the accounting profession. The samples consist of senior students who have passed all internal and external courses (class of 2007 and 2008) and junior students who have passed the semester 1 (class of 2009 and 2010). The numbers of samples used by proportionate random sampling are 72 samples from senior students and 102 samples from junior students. The tool used is questionaire that contain list of statements. The results showed that there was no difference in perception between senior and junior students of the accounting profession in the bachelor of accounting at Widya Mandala Catholic University Surabaya.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-03 14:53:32
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http://journal.wima.ac.id/index.php/BIMA/article/view/100
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 2 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/105
2013-01-03T15:23:54Z
BIMA:ART
"130103 2013 eng "
: 2303-1719
dc
PENGGUNAAN AKAD MURABAHAH DALAM PEMBIAYAAN KEPEMILIKAN RUMAH DENGAN SISTEM MUSYARAKAH
GATTA ANANDYA, AURELLIA
All human beings have three basic needs, food, clothing and shelter (house). Among these, the board need the highest cost. Many people are willing to make loans to the Bank to take the credit in the purchase of a home.
Murabahah contract seems to fit the needs of the consumer lending and borrowing related issues between the customer and the Bank. Murabahah contract is an agreement which the goods are sold at cost plus a profit that has been agreed between the Bank shall disclose the acquisition price of such goods to the customer. But the installment of the loan using a system of installment payments Musyarakah, where the loan principal plus the margin of financing a system of Musyarakah financing installments of which the share of profits and share losses according to the agreement ini accordance with the portion of capital contribution of each party.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-03 14:53:32
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http://journal.wima.ac.id/index.php/BIMA/article/view/105
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 2 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/110
2013-01-07T13:48:55Z
BIMA:ART
"120501 2012 eng "
: 2303-1719
dc
PROFESIONALISME AUDITOR INTERNAL DAN PERANNYA DALAM PENGUNGKAPAN TEMUAN AUDIT
SISWATI, YENI
Control is an essential element in the management of a company and can help an entity achieve maximum profits, preventing the loss of its resources, and help ensure reliable financial reporting. Control in a company held by the company management, so that the internal auditor's role is crucial, therefore, the internal auditor duties required to
be professional. A professional internal auditor must have a dedication to the profession, social responsibility, the demands of autonomy, believing in their own setting, and have a gathering profession. With its rofessionalism, will create an internal auditor to work with independent and better, so that in case of irregularities in the company, this may be unknown, and disclosed in the audit findings. These findings will be useful to help prevent the occurrence of repeated irregularities in the future.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-07 10:53:27
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http://journal.wima.ac.id/index.php/BIMA/article/view/110
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 3 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/115
2013-01-07T13:48:55Z
BIMA:ART
"120501 2012 eng "
: 2303-1719
dc
PENTINGNYA RED FLAG BAGI AUDITOR INDEPENDEN UNTUK MENDETEKSI KECURANGAN DALAM LAPORAN KEUANGAN
NOVIAN TEDJASUKMA, FANNY
Current the internal and external company already has a consciousness of high in the importance of financial report of a corporation. They realized that financial statement is one of information most could describe whole of the state of the company during this to be able to detect errors cheating or food that occur. Therefore auditor who performs auditing must have the ability to recognize signal (red flags) fraud and error. And the use of standard examination is required by the auditor when conducting an assessment, not only do they set their guidelines on signs, but look at the
facts specifically which factor is more important and should be considered, then the auditor can estimate the risk of an audit that occurs within their audit assignments with more consistent and effective
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-07 10:53:27
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Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 3 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/120
2013-01-07T13:48:55Z
BIMA:ART
"120501 2012 eng "
: 2303-1719
dc
EVALUASI PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA PT TDMN
TANUGRAHA, JEVON
“Standar Akuntansi Keuangan untuk Entitas Tanpa Akuntabilitas Publik (SAK ETAP)” is determined by the Accounting Association of Indonesia (IAI) to facilitate small and medium enterprises. PT. TDMN is a”Usaha Micro Kecil Menengah (UMKM)” company which does not have any exposure to external users, so it would be simpler to use the measurement, recognition, and accounting records. Therefore, PT. TDMN chooses to use SAK ETAP in preparing and presenting financial reports. This study attempts to discuss about the implementation of SAK ETAP in the preparation of financial reports in PT. TDMN. The purpose of the financial reports is to provide the information of financial position, financial performance and cash flow of an entity that is beneficial for a large number of users in making economic decisions by someone who is not in a position to ask for special financial reports to meet specific
information needs. Because of the importance of financial reports, the financial reports are prepared in a reasonable and generally acceptable accounting principles in accordance with the actual condition of the company. The study was conducted by evaluating the implementation of SAK ETAP on PT. TDMN by matching the financial reports PT. TDMN
with the principles in SAK ETAP. The results of this study indicates that the working practices of financial reports in PT. TDMN are adequate because of the reports is suitable with SAK ETAP.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-07 10:53:27
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Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 3 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/126
2013-01-07T13:48:55Z
BIMA:ART
"120501 2012 eng "
: 2303-1719
dc
ANALISIS CORPORATE GOVERNANCE DAN RASIO KEUANGAN DALAM MEMPREDIKSI KESULITAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI BEI
EKA SULITYO NINGSIH, SANI
Financial distress is important information for various stakeholders to ensure the company will remain a going concern, or even otherwise would go bankrupt. Information about the financial distress will be able to help corporate managers to quickly determine the right strategy for his company. Therefore, this study aims to analyze the corporate
governance and financial ratios to predict financial distress in companies manufacturing in Indonesia Stock Exchange 2006-2010 period. This study uses a case study design with one dependent variable, namely the hypothesis of financial distress, while the independent variable is corporate governance (the variable used is the agency cost and institutional ownership), and financial ratios (with the variables used are profitability ratios, liquidity ratios, the ratio solvency, and the ratio of market size). Study sample of 57 companies selected by purposive sampling technique. Techniques of data analysis using logit regression. The results show that corporate governance is represented by the agency cost and ownership of institutional and financial ratios are represented by the ratio of profitability, liquidity ratio, solvency ratio
and the ratio of the size of the market is able to predict the onset of financial distress, so as to provide useful information and helps managers and other stakeholders for decision making.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-07 10:53:27
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http://journal.wima.ac.id/index.php/BIMA/article/view/126
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 3 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/23
2012-11-05T09:50:35Z
BIMA:ART
"121105 2012 eng "
: 2303-1719
dc
PENGARUH RASIO KEUANGAN TERHADAP INVESTMENT OPPORTUNITY SET (IOS) DALAM TAHAPAN SIKLUS KEHIDUPAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2008-2010
CHANDRA, ELVIA
The company's goal is to invest in the hope of gaining advantage in the future so that companies can be said to be growing. Investment choices made in the future the company is then known as the Investment Opportunity Set (IOS). Many of the indicators that can effect IOS, one of which is financial ratios. The concept of corporate life cycle can be used to describe the performance measures in the form of financial ratios and growth of the company. This study aims to analyze the effect of liquidity ratios, profitability, activity, and solvency of the Investment Opportunity Set (IOS)in the stage of the life cycle of manufacturing companies listed on Indonesia Stock Exchange in the period 2008-2010. The study design used was a quantitative study with the hypothesis. Independent variables in the form of liquidity, profitability, activity, and solvency ratios, while the dependent variable in the form of Investment Opportunity Set (IOS). The company studied is a manufacturing company listed on the Indonesia Stock Exchange with a 3 year research period from 2008-2010. The number of samples used as many as 134 companies. The results of the partial regression testing shows that in the start-up stage of the activity ratio is only significant influence on the IOS, whereas in the early stages of expansion of liquidity and activity ratios only a significant influence on IOS. At the final stage of expansion, maturity, and decline in none of the financial ratios in this study that significantly influence the IOS.
Berkala Ilmiah Mahasiswa Akuntansi
2012-10-30 10:37:59
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http://journal.wima.ac.id/index.php/BIMA/article/view/23
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 1 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/29
2012-11-05T10:05:50Z
BIMA:ART
"121105 2012 eng "
: 2303-1719
dc
PENGARUH PROFESIONALISME, PENGETAHUAN MENDETEKSI KEKELIRUAN, DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS OLEH AUDITOR PADA KAP DI SURABAYA
DESIANA, .
Audit of financial statements is necessary for the company to serve as the basis for decision making. The financial statements can be reliabel and relevant information in making decisions, having been audited by external auditors. In this case the auditor’s duty to determine the materiality level judgement client’s financial statements. Judgement of a bad audit can lead to the risk af audit in determination of materiality level judgement. Materiality level judgement of auditor’s can be influenced by professionalism, knowledge for errors, and professional ethics. The aim of this study was to examine the effect of professionalism, knowledge for errors, and professional ethics on materiality level judgement in the auditing process of financial statement. The study design is quantitative with the hypothesis. Data were obtained by survey questionaires, which were completed by accountants who work at Registered Public Accountants in Surabaya started from senior up to partner leel and obtained as many as 48 respondents from 19 KAP. Sampling techniques using convenience sampling. Data were analyzed using multiple regression analysis. The result of this study showed that professionalism, and knowledge for errors have significant influence to materiality level judgement, while the professional ethics not influence to materiality level judgement.
Berkala Ilmiah Mahasiswa Akuntansi
2012-10-30 10:37:59
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http://journal.wima.ac.id/index.php/BIMA/article/view/29
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 1 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/34
2012-11-05T13:09:39Z
BIMA:ART
"121105 2012 eng "
: 2303-1719
dc
SISTEM BASIS DATA PERSEDIAAN UNTUK PENGENDALIAN INTERNAL PERSEDIAAN PADA PERUSAHAAN JASA PENDINGIN RUANGAN
ARDELIA, DEVINA
corporate goals. Inventory cycle is one cycle that is important, this is because the cycle is related to the operations of the company and support the company’s main activity. PT MMJ is a service company engaged in the service air conditioning. This company doesn’t have a data base system, causing inventory item record does not match the physical inventory. Preparation of inventory reports which takes long enough to record and report the error to be done manually can save time in the process. The purpose of this research is to design a computerized inventory system that will be expected to help solve problems facing the company. This type of research conducted is a case study and using this type of qualitative data. Data analysis techniques is the evaluation of systems and procedures that is evaluation of the company’s organizational structure, evaluation and control of internal corporate documents, creation of data flow diagrams and database, creations of the REA, perform system requirements analysis, and manufacture of access restrictions, and system interface computerization. In this study will make an inventory database system for inventory cycle at PT MMJ. The results of this study show that the separation of functions must be done to improve internal control. With the inventory of information system design based on this data. Expected errors in recording inventory in the warehouse can be reduced and can produce the required information quickly and accurately.
Berkala Ilmiah Mahasiswa Akuntansi
2012-10-30 10:37:59
application/pdf
http://journal.wima.ac.id/index.php/BIMA/article/view/34
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 1 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/39
2012-11-05T13:36:54Z
BIMA:ART
"121105 2012 eng "
: 2303-1719
dc
PENGARUH PENGALAMAN KERJA, INDEPENDENSI, DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT OLEH AKUNTAN PUBLIK DI SURABAYA
SETIAWAN SLAMET, IMMANUEL
The study entitled "The Effect of Job Experience, Independency, and Competency for the Independent Auditor’s Audit Quality in Surabaya" was designed to analyze the effect of job experience, independency, and competency of the independent auditor on audit quality. The object of this research is independent auditors in Surabaya. Methods of data collection used in this research is a method of survey. The research data obtained from questionnaire data wich the amount of data are 59 respondents. The data analysis technique used is by using test validity, reliability, classical assumption and linear regression. The results showed that job experience and competency have positive effect on audit quality. So the higher the work experience which belonged to the auditor, then the higher the quality of audits produced the independent auditor and the higher the level of competence of an auditor, then the higher the quality of audits produced the independent auditor. As for how to improve the competence of the Auditors that the granting of training as well as given a chance to the auditor to attend courses or an increase in the education profession. While, independency have no effect on audit quality. This is due at the time of the inspection still not exempt from efforts of managerial (object inspection) and at the time of the preparation of the report is still often uses language or term that raises multiple interpretation. From these results, independent auditors should be concern in job experience and competence to create a good audit quality.
Berkala Ilmiah Mahasiswa Akuntansi
2012-10-30 10:37:59
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http://journal.wima.ac.id/index.php/BIMA/article/view/39
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 1 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/86
2013-01-03T15:23:54Z
BIMA:ART
"130103 2013 eng "
: 2303-1719
dc
PERAN FAKTOR INTERNAL DAN EKSTERNAL TERHADAP AUDIT DELAY
SUGIARTO, ROBBY
The accuracy of financial statements is influenced by internal and external factors. Internal factors consist of profitability, solvency, and the size of the company, while external factors consist of size public accounting firm, the auditor's opinion and the existence of the audit committee. Profitability announcement contains good news that management will tend to report on time and if the earnings announcement contains bad news, the management tends not to report on time. Accuracy submission of financial statements determined by the size of solvency. The lower the solvency of the more precise delivery of the financial statements, whereas the higher solvency is increasingly less precise delivery of the financial statements. Audit delay will be longer if the size of the company being audited increase. This relates to the increasing number of samples to be taken and the more extensive audit procedures that must be followed. Companies audited by KAP the big four audit will have a shorter delay than the KAP companies audited by non-big four. The company received a qualified audit opinion indicates a longer delay than that received unqualified opinion. The research objective discussions on the role of internal factors, namely firm profitability, solvency, and the size of the company and the role of external factors, namely firm size public accounting firm, the auditor's opinion, the existence of the audit committee of the duration of completion of the audit.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-03 14:53:32
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http://journal.wima.ac.id/index.php/BIMA/article/view/86
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 2 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/91
2013-01-03T15:23:54Z
BIMA:ART
"130103 2013 eng "
: 2303-1719
dc
LAPORAN BIAYA KUALITAS SEBAGAI UPAYA PENGENDALIAN KUALITAS PRODUK DALAM RANGKA MENINGKATKAN DAYA SAING PERUSAHAAN
SUTANTO, STANLEY BOBBY
Improving the quality of management in an effort to help improve the competitiveness of enterprises, as well as help the company remain competitive and continue to exist in a highly competitive business world. Companies can use to report the cost of quality control and quality cost information can be used by managers to assist in decision making.
The company is not only concerned with such a large volume of sales in order to achieve maximum benefit, but should be more oriented towards improving the quality of products that can give satisfaction to the consumer. Consumer satisfaction is obtained from the company's efforts to improve the quality and control of product quality. With the company's ability to provide satisfaction to the consumer who buys a quality product, then in the long run the company
will achieve optimal benefit. Thus the company can improve the competitiveness of enterprises in terms of sales and market share gains.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-03 14:53:32
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http://journal.wima.ac.id/index.php/BIMA/article/view/91
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 2 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/96
2013-01-03T15:23:54Z
BIMA:ART
"130103 2013 eng "
: 2303-1719
dc
PERAN PRAKTEK CORPORATE GOVERNANCE SEBAGAI MODERATING VARIABLE DARI PENGARUH EARNINGS MANAGEMENT TERHADAP NILAI PERUSAHAAN
TANYAWATI, .
A go public companies get their source of founding from shares selling at stock market. Therefore, manager always tries to give finance information that shows the maximum profit so the company’s value could get higher. This condition will motivate manager to do earnings management. One of way that could be used to restrict earnings management is corporate governance. The purpose of this research is to see if the corporate governance could give effect to the relation between earning management and company’s value. The object of this research is a go public banking companies that listed on the Stock Exchange in 2007-2010. Data analysis techniques that used on this research is multiple linear regressions. The result of this research is showing that managerial ownership doesn’t make effect the relation between earnings management and company’s value. On the other hand, institutional ownership, audit quality and independent commissioner make a significant effect to the relation between earnings management and company’s value.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-03 14:53:32
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http://journal.wima.ac.id/index.php/BIMA/article/view/96
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 2 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/101
2013-01-03T15:23:54Z
BIMA:ART
"130103 2013 eng "
: 2303-1719
dc
INDEPENDENSI DAN KUALITAS AUDITOR INTERNAL TERHADAP TEMUAN AUDIT
TRIYANTI SUBIYANTO, NOVA
The role of internal auditor is an independent appraisal function, which exists in an organization and has the objective to test and evaluate the activities of organizations that implemented. With the internal auditor, you will get the
results of the audit process is in the form of audit findings. Internal Auditor is involved in an independent appraisal function within an organization. The independence is a policy which provides that a public accounting firm reasonable assurance that the auditors, at all levels or tiers, to maintain independence in accordance with the ditetapkam Public Accountants Professional Standards (SPAP). Internal auditors should have independence in conducting audits and express their views and thoughts in accordance with applicable auditing standards. The independence is very important, in order to have optimal benefits for all stakeholders. To improve the quality of auditors role in revealing the findings of the audit, internal auditors need the professional skills: the ability of individuals in performing tasks, which means qualified personnel in accordance with its internal auditor duties.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-03 14:53:32
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http://journal.wima.ac.id/index.php/BIMA/article/view/101
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 2 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/106
2013-01-03T15:23:54Z
BIMA:ART
"130103 2013 eng "
: 2303-1719
dc
TELAAH TEORITIS STRUKTUR KEPEMILIKAN DALAM TEORI KEGENAN
TJANDRA, EILIEN
Ownership structure is the composition of debt and equity. Given the ownership structure that contributed to the agency conflict. Agency conflict occurs because the separation between ownership and authority within the company, which require managers to do according to what is desired by the shareholder to shareholder wealth. Because of this, managers often take the opportunity that exists (opportunistic) to perform management of the company's earnings. Earnings management can occur due to gaps in information (information asymmetry) held between shareholders and
managers. Agency conflict can be reduced by equity ownership structure, both managerial ownership and institutional ownership or other alternatives such as: the establishment of the board of directors, audit committees, GCG, dividend policy and debt policy. Agency conflict is not only happening in big firms, but in smaller companies like SMEs may also occur. For where the principal and the agent, then the conflict participated in it.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-03 14:53:32
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Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 2 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/111
2013-01-07T13:48:55Z
BIMA:ART
"120501 2012 eng "
: 2303-1719
dc
EVALUASI KEPATUHAN PERPAJAKAN DAN UPAYA TAX PLANNING UNTUK MEMINIMALISASI PAJAK PENGHASILAN PADA PERUSAHAAN JASA ANGKUTAN PT XYZ
BINTORO PUTRO, ALBERT
The study was done in order to evaluate compliance with the implementation of the obligations of Article 21 Income tax and VAT on PT XYZ, as well as tax planning efforts (tax planning) in the framework of the acquisition of fixed assets, personnel costs, and tax planning in addition to acquisition of fixed assets and the cost of employees at PT XYZ. The results showed that PT XYZ has been adhering to the rules of taxation in the absence of a warning letter or a fine or penalty tax administration. On the acquisition of property and equipment leasing appears to be profitable,
because it allowed a greater burden and make the income tax becomes smaller. PT XYZ should replace the provision in kind with food so that money can be expensed to minimize income taxes. Another thing you can do as a form of tax planning is a nominative list for expenditure in the interests of entertainment.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-07 10:53:27
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http://journal.wima.ac.id/index.php/BIMA/article/view/111
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 3 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/116
2013-01-07T13:48:55Z
BIMA:ART
"120501 2012 eng "
: 2303-1719
dc
PENGGUNAAN INFORMASI SISTEM AKUNTANSI MANAJEMEN DALAM INTENSITAS PERSAINGAN PASAR UNTUK PENINGKATAN KINERJA PERUSAHAAN
WIDODO, HARIO
The main purpose of this paper is to investigate the importance of accounting information systems in the intensity of the market that could affect the company's performance, and whether these effects can be mediated by the usefulness of broad scope and aggregation characteristics of management accounting information systems. Besides
evaluating the importance of decision making and managerial activities that will ultimately improve managerial performance, job satisfaction and company performance. It can be concluded that the effect of the benefits of management accounting information to company performance and job satisfaction depends on the intensity of market
competition. Under the high-level intensity of market competition, the benefits of advanced SAM information has a positive impact on company performance and job satisfaction, but under low levels of SAM have a negative impact information. Besides that the intensity of market competition is a determinant of information use and performance of the
company's SAM. It means that organizations that use information SAM can effectively face competition in the market and thus improve performance.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-07 10:53:27
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http://journal.wima.ac.id/index.php/BIMA/article/view/116
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 3 (2012)
eng
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oai:ojs.jurnal.wima.ac.id:article/121
2013-01-07T13:48:55Z
BIMA:ART
"120501 2012 eng "
: 2303-1719
dc
PENGARUH ASIMETRI INFORMASI TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI
SANTOSO, YOUNGKIE
Theory of Agency which implication of asimetri information arising from the existence of difference of importance between manager with stockholder. Where manager have more information to arrange accountancy numbers specially profit undetected by stockholder. Arrangement of that accountancy often referred as earning
management. This research aim to to find empirical evidence of influence of information asimetri to earning management with variable control operation cash flow varians ( CFVAR), growth of company ( GROWTH), company size measure ( SIZE), and mean of kapitalisasi market ( MKTBV). Desain Research used is research with hypothesis.
Tied variable and free variable in this research is earning management which to proxy in accruals discretionary and of asimetri information which to proxy with spread bid-ask relative. Sampling in this research is manufacturing businesss which enlist in Effect Exchange Indonesian start year 2006-2010 counted 67 company. Data analysis which used in this research cover classic assumption test that is test of normality, test multikolinearity, test autocorelation, and test of heterokedastisition. Later, then examination of hypothesis with analysis of regretion doubled. Result of examination by simultan indicate that information asimetri and variable control operation cash flow varians, growth of company, company size measure, and mean of capitalitation market have an effect on by significate to earning management. This indicate that information asimetri and all control variable can explain earning management. Besides, variable control operation cash flow, growth of company, and mean of kapitalisasi market don’t have an effect on to earning management, only company size measure having an effect on by significate to earning management.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-07 10:53:27
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http://journal.wima.ac.id/index.php/BIMA/article/view/121
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 3 (2012)
eng
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oai:ojs.jurnal.wima.ac.id:article/127
2013-01-07T13:48:55Z
BIMA:ART
"120501 2012 eng "
: 2303-1719
dc
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BEI
MEILYANA, ELIZABETH
The purpose of this research is to examine the influence of mechanism application corporate governance which involves the proportion of institutional ownership and proportion of independent board members and also the influence of the earnings management to company’s value. This research took 47 samples from manufacture industry in Bursa
Efek Indonesia in period 2008-2010. The samples were taking by using purposive sampling method. This research is using linier regression analysis, which is doubled linier regression to know the mechanism of two variables corporate governance to earnings management and company value and also to know the influence of earnings management to company value. The counting and hypothesis testing were conducted using SPSS 13. The result from this research shows that the proportion of institutional ownership and the proportion of the amount of member’s commissioner council do not give significance influence to the earnings management which using Discretionary Accrual. The same with the research result from the proportion of institutional ownership and the proportion of the amount of member’s commissioner council which shows no influence to company value. But, the result of earnings management to company value shows that there is significance influence.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-07 10:53:27
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http://journal.wima.ac.id/index.php/BIMA/article/view/127
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 3 (2012)
eng
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oai:ojs.jurnal.wima.ac.id:article/24
2012-11-05T09:53:48Z
BIMA:ART
"121105 2012 eng "
: 2303-1719
dc
PERAN AKUNTANSI LINGKUNGAN DALAM MENINGKATKAN KINERJA LINGKUNGAN DAN KINERJA KEUANGAN PERUSAHAAN
ANIELA, YOSHI
The issue of environmental damage, causes, and the effects on human life either for today’s life or future. This encourage the people to realize the importance of environmental reservation. The company, as the part of the community, is also pursued to participate in environmental reservation. This participation, of course, needs expenses, therefore it is necessary to recognize, disclosure, and presentation of them in an accounting, because the company should responsible all operational and managerial activities to all stakeholders and shareholders. Hence, the merge of green accounting or environmental accounting is a necessity. Environmental accounting is the identification, measurement, and allocation of environmental costs¸the integration of these environmental costs into business decisions, and the subsequent communication of the information to a company’s stakeholders.
According the the discussion in this article and supported by the literary study, also empirical and academical studies, it can be revealed that green accounting has the significant and positive impact on the financial and environmental performance. The positive impact of the green accounting on financial is encoraged by the positive perception of consumers to the company in which will encourage the sales vlume and then increase the company profit. The environmental performance, either environmental health or environment vitality is encouraged by the voluntary of the company in copliance to the goverment laws, regulations, and policies and the consumers’ pursue to get the product with environmental oriented
Berkala Ilmiah Mahasiswa Akuntansi
2012-10-30 10:37:59
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Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 1 (2012)
eng
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oai:ojs.jurnal.wima.ac.id:article/30
2012-11-05T12:55:00Z
BIMA:ART
"121105 2012 eng "
: 2303-1719
dc
PERANAN PERENCANAAN SISTEM INFORMASI TERHADAP KUALITAS SISTEM
DEVI, CHENLIA
Increasing competition that exists in the business world, making company faces the challenge of how to keep abreast developments information systems that aim to facilitate company in operation or performance. Enterprise planning system quality of existing systems will be able support a firm's performance.Planning system is a stage that used to create system in addressing problems facing company. By doing the planning system will certainly result in a new system which will be developed. In conducting a planning system there are several processes that must be done to produce new system. System planning process consists of: planning system projects, prepare projects and the system defines the projects developed. Planning system will affect the quality of the resulting system. The quality system can be seen from: ease of use,access, speed access and security systems. The quality system can be from the costs and benefits doing a plan. Benefits can be seen from the accuracy, timely, access, flexibility and efficiency of the resulting system. Given the costs and benefits in planning system then can used to measure system's success and quality of the resulting system of planning system. So that planning system can influence the quality resulting system of company.
Berkala Ilmiah Mahasiswa Akuntansi
2012-10-30 10:37:59
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http://journal.wima.ac.id/index.php/BIMA/article/view/30
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 1 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/35
2012-11-05T13:11:49Z
BIMA:ART
"121105 2012 eng "
: 2303-1719
dc
TELAAH KESIAPAN DAN PROSPEK IMPLEMENTASI SAK ETAP: STUDI KASUS PADA PENGUSAHA UMKM GARMEN DI PUSAT GROSIR SURABAYA
SETIADY, MARRY
Standar Akuntansi untuk Entitas tanpa Akuntabilitas Publik (SAK ETAP) was made and approved by DSAK-IAI as an alternative form of a simplified accounting standards that can be used by entities without public accountability for the implementation of accounting system better. The term entity without public accountability refers to Micro, Small and Medium Enterprises or so called SMEs. DSAK-IAI hopes that this SAK ETAP can make SMEs in Indonesia have a better accounting system to create financial statements that can be used independently for the importance of corporate decision making as well as interests of obtaining loans for business development.
Research to examine the extent to which actors readiness of SMEs in implementing SAK ETAP with the sample garment SMEs in Pusat Grosir Surabaya was conducted by distributing questionnaires in advance. A total of 140 questionnaires have been distributed and only 97 questionnaires that can be processed into a data. The result showed that 44,33% of perpetrators of garment SMEs in the Pusat Grosir Surabaya was ready to implement SAK ETAP so in this study also provided advice on the draft of financial statements in accordance with SAK ETAP and business characteristics of garment SMEs in Pusat Grosir Surabaya.
Berkala Ilmiah Mahasiswa Akuntansi
2012-10-30 10:37:59
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http://journal.wima.ac.id/index.php/BIMA/article/view/35
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 1 (2012)
eng
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oai:ojs.jurnal.wima.ac.id:article/40
2012-11-05T13:39:18Z
BIMA:ART
"121105 2012 eng "
: 2303-1719
dc
PERANAN LEVERAGE KEUANGAN, UKURAN, PROFITABILITAS, DAN TIPE KEPEMILIKAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUKARELA PERUSAHAAN DALAM MEDIA INTERNET
PRISCILLIA TEDJO, PAULINE
Internet media is media that is easily spread and accessible, not knowing the limits, can mengefesiensikan cost and time to provide information in the field of economics and business in particular to convey the information of financial and non financial company to its stakeholders and other users who need due. Disclosure practices in this Internet medium called the Internet Financial Reporting (IFR). Some of the variables that play a role in the company's voluntary disclosure in the media including the internet financial leverage, firm size, profitability, corporate status and corporate performance. From the results of the discussion can be concluded that (1) companies that have a high degree of financial leverage will disclose more financial information to divert the attention of stakeholders in addition to improving the performance of the company to refund obligations, (2) the size of the company's influence on the larger company then the company will voluntarily mengunkapkan more company information, (3) the higher the level of profitability will add value to the company and other stakeholders, (4) types of influence corporate ownership as an indicator of a company that will make voluntary disclosure.
Berkala Ilmiah Mahasiswa Akuntansi
2012-10-30 10:37:59
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Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 1 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/87
2013-01-03T15:23:54Z
BIMA:ART
"130103 2013 eng "
: 2303-1719
dc
RISIKO MANAJEMEN DAN RISIKO GOVERNANCE DENGAN PERENCANAAN AUDIT
SANTOSO, GUNAWAN
The successful completion of the audit engagement is determined by the quality of the audit plan prepared by the auditor. This suggests that the lower the risk of corporate governance faced by auditors, the audit planning requires a long time and conversely, the higher the risk of corporate governance faced by auditors, the audit plan does not require a long time. Alternatively, effective corporate governance mechanisms or whether the client is not a risk to the auditor in considering when planning the audit. Low risk of earnings management, corporate governance related to audit planning. Corporate governance will be able to reduce earnings management undertaken by the company management. In addition, the system of good corporate governance can provide effective protection to shareholders and creditors.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-03 14:53:32
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http://journal.wima.ac.id/index.php/BIMA/article/view/87
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 2 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/92
2013-01-03T15:23:54Z
BIMA:ART
"130103 2013 eng "
: 2303-1719
dc
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STOCK REPURCHASE PADA PERUSAHAAN MANUFAKTUR DI BEI
ADITYA MASTAN, ALOYSIUS
stock exchange which has been owned by the shareholders. Stock repurchase is one to use retained profits of the company. This study aimed to examine the effect of excess capital, price earnings ratio, and leverage to repurchase stock. The research design was quantitative with the hypothesis. Object of study is a manufacturing company listed on the Indonesia Stock Exchange the period 2005-2010. The analysis technique used is multiple linear regression. The type of data used quantitative data in the form of Balance Sheet December 31, 2005 to 2010, income tatement, cash flow statement for the year ended December 31, 2005-2010 and qualitative data in the form of notes to the financial statements of 2005-2010 and the statement of changes in equity. Sources of data obtained from the IDX website. Data analysis techniques using multiple linear regression. The analysis showed that no excess cash flow positive effect on stock repurchase, this is because the company can not generate cash flows that can be distributed to shareholders. Price earnings ratio is not a positive influence on stock repurchase, this is because the company generates profits, causing a small decrease in the value of shares in the future. Leverage positive influence on stock repurchase repurchase because it can be used to distribute excess cash to shareholders and when the company distributes capital will reduce equity and increase the leverage ratio.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-03 14:53:32
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http://journal.wima.ac.id/index.php/BIMA/article/view/92
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 2 (2012)
eng
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oai:ojs.jurnal.wima.ac.id:article/97
2013-01-03T15:23:54Z
BIMA:ART
"130103 2013 eng "
: 2303-1719
dc
PENGARUH STRUKTUR KEPEMILIKAN DAN TRANSAKSI PIHAK YANG BERELASI TERHADAP DAYA INFORMASI AKUNTANSI PADA PERUSAHAAN YANG TERDAFTAR DI BEI
SILVIANA, LAURENT
This research studied the effect of ownership structure and transactions with parties who have a special relationship with the relevant accounting information. Samples in Indonesia attractive for ditelitih because of the low
quality of accounting information in Indonesia, although it has adopted international accounting standards. A variable that is used is ownership structure, related party transactions and informativeness of accounting numbers. This research used a purposive sampling technique that has the criteria that manufacturing companies should publish an annual report and publish the full 2008-2010 period. This research used a sample of 68 firms in the 2008-2010 period.Techniques of data analysis using multiple regression analysis. The analysis showed that the ownership structure that uses a proven model of Changes has significant and positive impact on the accounting information. This suggests that the larger the ownership structure, the more improve accounting information. Different results found in Level model that has a positive effect and no significant effect on the accounting information. In addition, transactions with related parties which have proven to have positive effects and no significant effect on the accounting information.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-03 14:53:32
application/pdf
http://journal.wima.ac.id/index.php/BIMA/article/view/97
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 2 (2012)
eng
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oai:ojs.jurnal.wima.ac.id:article/102
2013-01-03T15:23:54Z
BIMA:ART
"130103 2013 eng "
: 2303-1719
dc
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN DI SEKTOR KEUANGAN
KURNIA SANTOSO, FELISIANE
Financial statement is very important for a company in reporting the results of its performance during a given period. One of the objectives of financial reporting is to ensure that financial statement can be useful to the users. In
addition to the financial statements, the users also need an audit report to see the reasonableness of a company's financial statements. The time difference between the closing date until the date of issuance of the company independent auditors' report known as the audit delay. This study aims to examine the factors that affect audit delay include the size of the company, profitability, debt to equity ratio, contingency, the size of the Firm, and the auditor's opinion. Design research is quantitative and the research object is financial sector companies that listed at Indonesia stock exchange in 2008-2010. The samples used in research as much as 66 financial sector companies chosen by purposive sampling technique. Data sources obtained from the Indonesia stock exchange. Data analysis is performed by multiple linear regression analysis. The results showed that the firm size is the only variable which significantly negative effect on audit delay. Meanwhile, the five other variables had no significant effect on audit delay.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-03 14:53:32
application/pdf
http://journal.wima.ac.id/index.php/BIMA/article/view/102
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 2 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/107
2013-01-07T13:48:55Z
BIMA:ART
"130107 2013 eng "
: 2303-1719
dc
EVALUASI SISTEM PENGENDALIAN INTERNAL PADA SIKLUS PENDAPATAN DAN PEMBAYARAN KAS (STUDI KASUS PADA RETAILER SEPATU CABANG NGANJUK)
IKA INTAN PRAWESTY, RISTRA
This Shoe retailer has 297 branches all over Indonesia today. The shoe retailer has actually implementing internal control, but it still found that the internal control of this shoe retailers still have some weaknesses, particularly in Nganjuk.. This are common problems in the branch store shoe retailer, but the primarily to store Nganjuk region. Besides the division of labor has not been properly informed. There is also over lapping inside the store. This study evaluated the system of internal control in shoe retailer Nganjuk branch of the revenue cycle and cash payments. Objectives expected to be achieved in this study was to evaluate the internal controls. The interviews conducted in this
thesis for shoe retailer company employees at headquarters and branch. Inspection of documents recording conducted by COSO mapping application by marking documents or entities with standard symbols mapping COSO. It is also comparing what happens in the field process to the reference literature. The results of the inspection will be outlined and analyzed through COSO. Internal control branch Nganjuk shoe retailer found to be less effective, mainly due to a massive loss of cash proceeds from the sale which is still going on.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-07 10:53:27
application/pdf
http://journal.wima.ac.id/index.php/BIMA/article/view/107
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 3 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/112
2013-01-07T13:48:55Z
BIMA:ART
"120501 2012 eng "
: 2303-1719
dc
PENGARUH KOMPENSASI MANAJEMEN, PERJANJIAN HUTANG DAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
TANOMI, REHOBOT
This study aims to examine the effect of management compensation, debt covenant and tax on earnings management on public companies in Indonesia. For earnings management practice, there are two role which is principal (stockholder) and agent (manager). This practice happens because of the interest conflict between principal and agent where their own interest is to maximize their own profit. The samples used are 15 manufacturing companies listed in BEI and had financial statements between year 2007 to 2009. The data analysis using multiple regression
analysis. The results of this study indicate that management compensation, debt covenant and tax on earnings management simultaneously have a significant effect on earnings management but however as partially compensation management has the effect still can be proved, as for debt covenant and tax doesn’t have any effect.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-07 10:53:27
application/pdf
http://journal.wima.ac.id/index.php/BIMA/article/view/112
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 3 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/117
2013-01-07T13:48:55Z
BIMA:ART
"120501 2012 eng "
: 2303-1719
dc
TAX AUDIT GUNA MENDETEKSI KETIDAKPATUHAN WAJIB PAJAK AKIBAT SELF ASSESSMENT SYSTEM
INDRAYANI, THEA
This paper aims to discuss the tax audit of taxpayers to detect non-compliance due to self-assessment system. Indonesia with a system of self assessment tax system causes the taxpayer has the opportunity to not deposit and tax reporting in accordance with actual conditions. This is caused by the behavior to avoid paying higher taxes in the amount. On the Director General of Taxation, the application of self-assessment system must be done because it brings the tax administration cost savings, but also the taxpayer non-compliance should be minimized because the harm.
Director General of Taxes may make efforts to detect the presence of a tax audit of non-compliance arising as a result of payment of tax evasion.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-07 10:53:27
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http://journal.wima.ac.id/index.php/BIMA/article/view/117
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 3 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/122
2013-01-07T13:48:55Z
BIMA:ART
"120501 2012 eng "
: 2303-1719
dc
PERANAN PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANGAN DALAM MENUNJANG EFEKTIVITAS PENGELOLAAN PERSEDIAAN BARANG DAGANGAN (STUDI PRAKTIK KERJA PADA KOPERASI KARYAWAN SAMPOERNA)
., SOEGIONO
Inventory is one of the most important asset owned by a company which is engaged in trade. Because inventory is an important asset that the company must do a good internal control to keep the inventory of the risk of fraud or negligence that may have occurred. The purpose of this study was to determine the system of internal control has been implemented in the Cooperative Employees Sampoerna especially in merchandise inventory. And to know the effectiveness of the implementation of internal control systems in the inventory of merchandise at Sampoerna Employees Cooperative. Sampoerna Employees Cooperative (PRIMER) in Surabaya is engaged in the trade still has a few weaknesses in internal control process cycle of buying and selling merchandise. One of them is the absence of CCTV that is installed on a warehouse inventory merchandise. The firm also serves to let the employees work in process receipts and merchandise.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-07 10:53:27
application/pdf
http://journal.wima.ac.id/index.php/BIMA/article/view/122
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 3 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/128
2013-01-07T13:48:55Z
BIMA:ART
"120501 2012 eng "
: 2303-1719
dc
EVALUASI EFEKTIVITAS FUNGSI SATUAN PENGAWASAN INTERN (STUDI PADA PERUSAHAAN BUMN )
ARDIANTO T., YUDHI
Internal control is very important for all companies, especially the internal audit function. In the company's internal audit under the supervision of personnel who are called by the Internal Control Unit. SPI serves to provide information and advice to management in order to perform tasks well, so as to create an effective control. The purpose
of this study was to determine the functions of the Internal Control Unit in BUMN. Type of data used in this study is qualitative data. Qualitative data analysis is used first, conducted a survey to the company. Second, make understanding the function of the Internal Control Unit within the company through the interview. Third, evaluate the effectiveness of the functions of the Internal Control Unit in BUMN. Fourth, draw conclusions on the evaluation of the effectiveness of the Internal Control Unit functions in BUMN. Based on research conducted, it can be concluded that outlines effective functioning of the Internal Control Unit in accordance with Quality Assurance Standards on internal review so that it can be said SPI has been effective in conducting internal audits.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-07 10:53:27
application/pdf
http://journal.wima.ac.id/index.php/BIMA/article/view/128
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 3 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/25
2012-11-05T09:56:02Z
BIMA:ART
"121105 2012 eng "
: 2303-1719
dc
ANALISIS PERANCANGAN SISTEM INFORMASI AKUNTANSI PADA SIKLUS PENGGAJIAN DALAM RANGKA EFEKTIVITAS PENGENDALIAN INTERNAL (STUDI KASUS PADA PERUSAHAAN PLASTIK INJECTION)
DANKE, YUANITA
The study was conducted on CV MIK engaged in plastic injection. Payroll system by the company is now less effective, so the process of payroll calculation contains many errors. Activity still contain many false payroll is calculated, both in calculating the bonuses given to employees for overtime performed well over the pieces that are charged to the employee, and the reduction of employee loans are charged to the employee's salary. In addition the company still does not have adequate documentation for the provision of information required. The purpose of this research is to design a computerized payroll system that will be expected to help solve problems facing the company.
Given these problems, needed repairs and design a better system. Therefore conducted an analysis of company procedures and conducted an evaluation of the analysis has been performed. Evaluation procedures and flowcharts in the study were divided into five events, namely acceptance and placement of employees, time recording, payroll calculation, payroll, and recordkeeping and reporting.
With the designed payroll computer-based information systems, errors of calculation of employee salaries that often occur in a manual system can be reduced or even absent and can generate the required information quickly and accurately, and can result in reports that can be useful for decision making for the management company.
Berkala Ilmiah Mahasiswa Akuntansi
2012-10-30 10:37:59
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http://journal.wima.ac.id/index.php/BIMA/article/view/25
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 1 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/31
2012-11-05T12:57:12Z
BIMA:ART
"121105 2012 eng "
: 2303-1719
dc
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LIKUIDITAS, PERTUMBUHANPERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
KRISTIANA, IRA
Going concern indicates the company is able to maintain its business in the long run. If there is great doubt on the survival of the company, the auditor will issue a going-concern audit opinion. Issuance of going-concern audit opinion will influence investor decisions. Therefore, this study aims to examine the effect of firm-size, profitability, liquidity, and growth of the company’s going-concern audit opinion. Research design was quantitative with the hypothesis. The company studied is a manufacturing company listed on the Indonesia Stock Exchange with a period of 3 years from the year 2008-2010. The samples were selected by purposive sampling method. Data analysis was performed using logistic regression. The analysis showed that company size does not affect the going concern audit opinion, whereas profitability, liquidity and growth negatively affect the company's going-concern audit opinion.
Berkala Ilmiah Mahasiswa Akuntansi
2012-10-30 10:37:59
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http://journal.wima.ac.id/index.php/BIMA/article/view/31
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 1 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/36
2012-11-05T13:14:26Z
BIMA:ART
"121105 2012 eng "
: 2303-1719
dc
ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PADA SIKLUS PENDAPATAN GUNA MENINGKATKAN PENGENDALIAN INTERNAL PERUSAHAAN YANG MENJUAL KOMPONEN SEPEDA MOTOR
LEONARDO AGUSTANTO, HENDRA
This study uses a case study on the CV X which is a company engaged in the sale of motorcycle spare parts. Manual accounting information system that now requires a long time for the reporting process and the results are less accurate. The purpose of this research is to design a repair system of accounting information on revenue cycle CV X, in order to increase the company's internal control. The type of data in this study using qualitative data and data sources used to use secondary data. The data in this thesis comes from the company obtained through interviews, observation, and documentation. Instruments used to collect data on the study include tape recorders, records, and interview guides. Data analysis techniques to analyze the problem of companies using SAS 94, perform the conceptual design of a HIPO, DFD, ERD, flowcharts, as well as interfaces. At the stage of physical design, output, database, inputs, and control inputs are designed. From design output, generated sales reports by date, goods, and customers, reports the details of receivables per customer, ordering statements and statements of cash receipts. From the database design, produced tables or databases of customers, items, sales, invoicing, SJ, cash receipts, returns. From the design of the input generated sales order form, mail path, invoices, and cash receipts.
Berkala Ilmiah Mahasiswa Akuntansi
2012-10-30 10:37:59
application/pdf
http://journal.wima.ac.id/index.php/BIMA/article/view/36
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 1 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/41
2012-11-05T13:43:47Z
BIMA:ART
"121105 2012 eng "
: 2303-1719
dc
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUI AUDIT REPORT LAG PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
TEDJA, MARSELIA
Investors and creditors need information for decision making, where information can be obtained from financial statements. Therefore, the financial statements should be presented on time so that they can immediately take a decision. In order to more reliable, after year end, the company will submit its financial statements to be audited by the independent auditors. Completion of the audit is time difference from the date of year end of the company until the date of signing the auditor's report referred to the audit report lag. This research aims to test the effect of firm size, auditor opinions, earnings or losses of the company, debt proportion, reporting extraordinary items and/or contingency to the audit report lag. The study design was quantitative with the hypothesis. Audit report lag measured by the number of days between the date of year end of the company until the date of signing of audit reports, company size measured by normal logarithm of total assets, the auditor opinions, earnings or losses of the company, reporting extraordinary items and/or contingency are measured with dummy variable, debt proportion measured by debt to asset ratio. Object of research is companies that have been registered on the Stock Exchange from the year 2008-2010 as many as 289 companies. The data obtained from the IDX website and Indonesian Capital Market Directory. Analysis of data using multiple linier regression. The analysis showed that the size of the company, auditor opinion, reporting extraordinary items and/or contingency affect the audit report lag. Gains or losses do not affect the company's audit report lag because auditors are still looking reasonable losses suffered by the company given the instability of economic conditions that occurred since 2008. Debt proportion does not affect the audit report lag because the auditor has considered the estimate time to complete the process of auditing responsibility in a timely manner.
Berkala Ilmiah Mahasiswa Akuntansi
2012-10-30 10:37:59
application/pdf
http://journal.wima.ac.id/index.php/BIMA/article/view/41
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 1 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/88
2013-01-03T15:23:54Z
BIMA:ART
"130103 2013 eng "
: 2303-1719
dc
PERAN SIKAP PROFESIONALISME AUDITOR INTERNAL DALAM MENGUNGKAPKAN TEMUAN AUDIT
NATALIA, DEVINA
Nowadays the growth of business is increasing, it shows with many companies establish. Company is established to gain profits and make it keep survive. Company does many efforts to reach it. Internal auditor is needed by company during reach its purposes, with gives systematic discipline approaching to evaluate and to increase risk management effectiveness, controlling and manner process. During their operational, auditor internal often finds auditors findings. For reach those results, internal auditor should has professional characteristic. Internal auditor is expected to apply and support main principals of professionalism, such as : integrity, objectivity, secrecy, and competency. This research is to learn and know the professional’s role of internal auditor to auditors finding. Professional auditor will resulting good quality and correct findings, details, high accuracy and internal auditor must give their best loyalty to the company.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-03 14:53:32
application/pdf
http://journal.wima.ac.id/index.php/BIMA/article/view/88
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 2 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/93
2013-01-03T15:23:54Z
BIMA:ART
"130103 2013 eng "
: 2303-1719
dc
ANALISIS DAN PERANCANGAN SISTEM INFORMASI PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR YANG BERGERAK DI BIDANG PLASTIK
PRADIPTA WARGONO, CHRISTIAN
PT Multiplast Indojaya is a manufacturing company engaged in the manufacture of objects made of plastic material. PT Multiplast Indojaya have difficulty in the recording inventory because during the using manual system in the process of purchasing raw materials, supporting materials, and manufacturing to production expenses to be sent to the distributor. The use of a manual system on PT Multiplast Indojaya was in adequate because the resulting information is often inaccurate and requires much time and effort to obtain the desired information. Therefore, the purpose of this study was to analyze for weaknesses in the existing system and to design the system inventory in PT Multiplast Indojaya and control the purchase of raw or support materials, production processes and finished goods spending. This study is a descriptive study with qualitative data types with data from internal company sources. Design inventory system information PT Multiplast indojaya include systems analysis, conceptual design phase of physical design. The results of this study produced an analysis of the conceptual design of a data flow diagram and ERD data modeling and physical design and physical form of the design output. The study is expected to address
solving the problems inventory system that existed at the company.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-03 14:53:32
application/pdf
http://journal.wima.ac.id/index.php/BIMA/article/view/93
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 2 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/98
2013-01-03T15:23:54Z
BIMA:ART
"130103 2013 eng "
: 2303-1719
dc
EVALUASI TERHADAP SIKLUS PENDAPATAN DIVISI JASA BENGKEL PT X SERTA PENGENDALIAN INTERNALNYA
SANDRA SALIM, LIEM
Internal control is a process that is coordinated and operated in a company that has the purpose to protect the property of the company, ensuring the reliability and correctness of financial reporting. Internal controls need to be
applied in a company with the intent of the goals set by the company. Type of research conducted in the form is case studies on the evaluation and internal controls over the revenue cycle X company. This research use the descriptive research and with secondary data to the system and procedures for all sales activities of the company’s operation by conducting field research with corporate leadership, corporate management, and the employees as well as documentation on the company. Based on research conducted, it can be concluded that the invoices are still to be given
a number manually by the staff accounting and there is none job desk separation of service advisor who doubles function as the invoice’s maker and also receive money from invoices sales too. Therefore, this company requires an evaluation and internal control in the earning’s cycle more effective and efficient in their business operation.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-03 14:53:32
application/pdf
http://journal.wima.ac.id/index.php/BIMA/article/view/98
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 2 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/103
2013-01-03T15:23:54Z
BIMA:ART
"130103 2013 eng "
: 2303-1719
dc
DAMPAK E-COMMERCE TERHADAP PENGENDALIAN INTERNAL DAN PROSES AUDIT
SHIELDSA WIJONO, VIRTANIA
The usage of an Internet has been developing fastly in recent years. Many companies have been increased their business competitiveness by following these developments to make cooperation and doing trade electronically, which is popularly known as e-commerce. E-commerce is defined as the ability to conduct transactions between two or more parties using computers which is connected together in networks. E-commerce on the entire transaction is conducted electronically and some corporate accounting system can be accessed by outsiders, it brings an impact for its internal
control. E-commerce brings an impact for company internal control that raises new issues regarding the validity of transactions, transaction authorization, and security of company property. On e-commerce business the need of physical evidence in the form of paper will also be decreased because all the electronic documents, electronic data, electronic payments, digital signatures and electronic transactions, it saves more paper in the company environment, also known as paperless. Those changes also impact in company auditing process which is did by an external auditor
because all of the evidences are in electronical proof. So external auditor has to understand the company’s accounting internal controls system to obtain reliable evidence. As a note to get an evidence, analysis evidence and to test internal control and substantive, the external auditor is required to use a software audit.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-03 14:53:32
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http://journal.wima.ac.id/index.php/BIMA/article/view/103
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 2 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/108
2013-01-07T13:48:55Z
BIMA:ART
"120501 2012 eng "
: 2303-1719
dc
PERANAN INTERNAL AUDITOR DALAM PENDETEKSIAN DAN PENCEGAHAN KECURANGAN
., SOEHARMORO
The successful completion of the audit engagement is determined by the quality of the audit plan prepared by the auditor. This suggests that the lower the risk of corporate governance faced by auditors, the audit planning requires a long time and conversely, the higher the risk of corporate governance faced by auditors, the audit plan does not require
a long time. Alternatively, effective corporate governance mechanisms or whether the client is not a risk to the auditor in considering when planning the audit. Low risk of earnings management, corporate governance related to audit planning. Corporate governance will be able to reduce earnings management undertaken by the company management. In addition, the system of good corporate governance can provide effective protection to shareholders and creditors.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-07 10:53:27
application/pdf
http://journal.wima.ac.id/index.php/BIMA/article/view/108
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 3 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/113
2013-01-07T13:48:55Z
BIMA:ART
"120501 2012 eng "
: 2303-1719
dc
KEMAMPUAN LABA BERSIH, ARUS KAS OPERASI, DAN RASIO PIUTANG UNTUK MEMPENGARUHI ARUS KAS MASA MENDATANG PADA PERUSAHAAN FOOD AND BEVERAGE DI BEI
KUSUMA PURBO WANTI, FERRA
Financial reporting can evaluate a company's ability to generate cash and cash equivalents better through the information that is focused on the financial position, statement of changes in financial position and cash flows of the company. This study aims to determine the ability of net income, operating cash flow, and the ratio of receivables effect to future cash flows at a food and beverage company that went public on the Stock Exchange. This type of research is quantitative research that uses explanatory format (described a generalization or explain the relationship of a variable with other variables). The data used are annual financial statements of manufacturing companies that go public in
2007-2010 are included in the category of food and beverage as many as 14 companies. So the number of samples in this study as many as 14 companies. Sources of data taken from www.idx.co.id. Analysis technique used was multiple linear regression analysis. Based on this research, it is obtained that the net income, operating cash flow, receivables and the ratio of significant impact on future cash flows
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-07 10:53:27
application/pdf
http://journal.wima.ac.id/index.php/BIMA/article/view/113
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 3 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/118
2013-01-07T13:48:55Z
BIMA:ART
"120501 2012 eng "
: 2303-1719
dc
KUALITAS SISTEM INFORMASI, KUALITAS INFORMASI, DAN PERCEIVED USEFULNESS TERHADAP KEBERHASILAN IMPLEMENTASI SOFTWARE AKUNTANSI
AGUSTINES TANANJAYA, VENIA
Accounting software implementation process means how an accounting software to facilitate the performance of the user to produce a quality information and helps users of information in decision making. Companies can measure the success of the software implementation of accounting with respect to the quality of information systems, information quality, and perceived usefulness are strongly associated with users of accounting software. The process of implementation of good accounting software will help the company achieve its business objectives.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-07 10:53:27
application/pdf
http://journal.wima.ac.id/index.php/BIMA/article/view/118
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 3 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/123
2013-01-07T13:48:55Z
BIMA:ART
"120501 2012 eng "
: 2303-1719
dc
PERAN PENGENDALIAN INTERNAL PADA AUDIT SISTEM INFORMASI DALAM SISTEM INFORMASI AKUNTANSI TERKOMPUTERISASI
ANARTA YASMITA, YULIA
Increasingly rapid technological developments influence the change in accounting information systems from manual to a computerized accounting information systems. Given these developmental changes, provide an auditor's findings when performing their duties, still found some shortcomings or mistakes due to lack of internal control. The purpose of this paper is to describe the important role of an internal control in an information system and internal control in the presence of the auditor to evaluate the performance of a computerized accounting information systems. Auditors look at both sides of the internal control of general control or any control application. Where the auditor uses a standard implementation of COBIT (Control Objectives for Information and Related Technology) is already quite complete as the basis of examination of the information system. So hopefully after that the company can develop better
information systems.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-07 10:53:27
application/pdf
http://journal.wima.ac.id/index.php/BIMA/article/view/123
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 3 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/26
2012-11-05T09:58:25Z
BIMA:ART
"121105 2012 eng "
: 2303-1719
dc
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN PERTAMBANGAN DI BEI PERIODE 2008-2010
YOVITA SARI LIE, NELLA
Financial reports are one source of information that is often used by the users of financial statements. The benefits of information in financial statements can be reduced over time, if the company did not submit financial statements on time to the public. Hence the timeliness of financial reporting is essential, so this study aims to examine the factors that influence the timeliness of financial reporting. Form of quantitative research design with hypotheses. Independent variables used are liquidity, profitability, firm size, reputation KAP, opinions public accountants, managerial ownership and public ownership. Object of research is a mining company in Indonesia Stock Exchange 2008-2010 period. Total observations used in the study as much as 69 samples were selected by purposive sampling technique. Source data obtained from the IDX website in the form of secondary data. Techniques of data analysis using logistic regression. The results show that liquidity, firm size, managerial ownership and public ownership affect the timeliness of financial reporting. Meanwhile, profitability, reputation and opinion KAP public accountant does not affect the timeliness of financial reporting.
Berkala Ilmiah Mahasiswa Akuntansi
2012-10-30 10:37:59
application/pdf
http://journal.wima.ac.id/index.php/BIMA/article/view/26
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 1 (2012)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/32
2012-11-05T13:00:51Z
BIMA:ART
"121105 2012 eng "
: 2303-1719
dc
PERANAN SISTEM AKUNTANSI MANAJEMEN TERHADAP PENGENDALIAN KUALITAS PRODUK
., LAULINDA
In the business world increasingly fierce competition, companies are required to make a good quality product. SAM is the formal procedures and systems that use information to maintain and provide an alternative to the various activities of the company. In SAM, there are four characteristics: broad scope, aggregation, integration and timeliness. Product quality control is an effective system for integrating the activities of maintenance and development of quality within an organization so as to obtain production and service in the most economical and satisfying consumers. In controlling the quality of the product, there are three components of the SAM is quality control goals, quality feedback, and quality incentives. Companies must exercise control over the resulting product to minimize the production of a defective or damaged products. All the information can be presented using the SAM to determine the condition of product quality and performance of the production employees in producing goods. Companies that implement SAM will be able to manage both the data into information so that it can present a report. The report is used to help managers to take a decision.
Berkala Ilmiah Mahasiswa Akuntansi
2012-10-30 10:37:59
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http://journal.wima.ac.id/index.php/BIMA/article/view/32
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 1 (2012)
eng
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oai:ojs.jurnal.wima.ac.id:article/37
2012-11-05T13:17:25Z
BIMA:ART
"121105 2012 eng "
: 2303-1719
dc
ANALISIS DAN PERANCANGAN SISTEM PERSEDIAAN BARANG DAGANG DALAM RANGKA MENINGKATKAN PENGENDALIAN INTERNAL PERUSAHAAN (STUDI KASUS PADA DISTRIBUTOR CAT)
HIDAYAT, CHANDRA
The success of a company in achieving its goal depends on the overall system that existed at its business processes especially in internal control systems and information systems. This study is a case study conducted in a distributor of paint which is a subsidiary of a paint factory in Bandung. Accounting information systems at the company's inventory system can be said to be inadequate so often result in inaccurate information and the long processing time, which in turn inhibits the process of selling and buying. Internal control in terms of inventory in a warehouse setting is also less risk sufficiently so it comes damaged and obsolete goods. The purpose of this research is to improve the existing system either manually or computerized in order to enhance the company's internal control. The data in this study were obtained through interviews, observation, and documentation. This study data analysis techniques using the system development life cycle (SDLC) which includes system analysis, conceptual design, and physical design. Phase analysis of this study includes analysis of the system of internal control by using the SAS 94, organizational structure analysis, reports and documents analysis, and analysis of system requirements. This analysis aims to identify weaknesses in the system inventory and how to overcome these weaknesses. Conceptual design include flowcharts and DFD inventory system. Physical design is the final step of this research which includes input, database (ERD) and outputs design and a computerized control of the input that aims to facilitate the process of making a more accurate inventory reports.
Berkala Ilmiah Mahasiswa Akuntansi
2012-10-30 10:37:59
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http://journal.wima.ac.id/index.php/BIMA/article/view/37
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 1 (2012)
eng
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oai:ojs.jurnal.wima.ac.id:article/42
2012-11-05T14:02:06Z
BIMA:ART
"121105 2012 eng "
: 2303-1719
dc
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT
PERDANA HANDOYO, ANDY
Research entitled “The Influence of The Competence and Independence of The Auditor to Audit Quality” aims to test and analyze the effect of the competence and independence of the auditor to audit quality. The object of the research is the registered public accounting and working in public accounting (PAO) at Surabaya on the condition that minimum has been working for six months in public accounting. Research data obtained from a questionnaire to the number of data fields data as much as 59 people respondents. Data analysis technique that is used is to use the test validity, reliability, test classic assumptions, and multiple linear regression with the help of the program SPSS for windows. The result showed that a variable whose competence be reviewed of experience and the knowledge it has some positive effects against the quality of an audit , while pendency reviewed from old the relation of with clients , pressure from clients , analysis from a peer the auditors , and services non an audit not influential against the quality of an audit.
Berkala Ilmiah Mahasiswa Akuntansi
2012-10-30 10:37:59
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http://journal.wima.ac.id/index.php/BIMA/article/view/42
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 1 (2012)
eng
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oai:ojs.jurnal.wima.ac.id:article/89
2013-01-03T15:23:54Z
BIMA:ART
"130103 2013 eng "
: 2303-1719
dc
RANCANGAN SISTEM INFORMASI AKUNTANSI TERKOMPUTERISASI SIKLUS PENGGAJIAN UNTUK MENINGKATKAN PENGENDALIAN INTERNAL PADA PERUSAHAAN DISTRIBUTOR MINUMAN RINGAN BERKARBONASI DI SURABAYA
ROSALINA, IRENE
PT X is a carbonated soft drinks distributor company in Surabaya. Up till now, this firm is using a manual system for payroll cycle, which is no longer adequate because it cannot fulfil the need of payroll information. The
information obtained was often inaccurate and to get it, it needed a lot of time and human resource. Therefore, a computerized accounting information system which could fulfil the need of the firm about some accurate and prompt information that could minimize the mistakes occurred in the firm was designed. This research was a descriptive research through a case study. The qualitative data used was from the internal resource, in the form primary data obtained from the research source. The methods used were introduction study, field study including observations,
interviews and documentations. The results of this study produces output design, input design, database design, control of input and output, analysis and discussion of the conceptual design of a Data Flow Diagram and ERD data modeling and physical design of the design of output, input, database, control the output and input. It is expected that the cycle of accounting information systems are computerized payroll and wage, salary data and information on wages can be obtained in a timely and accurate, and can minimize the errors that occur so as to improve internal control.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-03 14:53:32
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http://journal.wima.ac.id/index.php/BIMA/article/view/89
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 2 (2012)
eng
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oai:ojs.jurnal.wima.ac.id:article/94
2013-01-03T15:23:54Z
BIMA:ART
"130103 2013 eng "
: 2303-1719
dc
FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA DI BEI
SURYA PRASETYO, HENDRA
Company is an entity cannot separated from the societal environment (stakeholders), thus the company should capable to give the satisfactory services for the sake of stakeholders by means of satisfying the information needs related to the business activities of the company. The efforts of company in satisfying the information needs of stakeholders are not enough just by means of obligatory disclosures only, but, rather given the voluntary disclosures in annual reports. This research had the purpose to test the influential factors to the voluntary disclosures. The independent variables taken were company size, capital structure, public ownership, company age, and profitability. The research objects were the basic and chemical industrial companies listed in the Indonesian Stock Exchange in
2008-2010. Samples used in the research were as many as 18 basic and chemical industrial companies selected by the purposive sampling technique. Data sources were obtained from the annual reports given respectively in the period of 2008-2010. Data analysis technique used the multiple-linear-regression.The result of the research indicated that the company size had effect on the voluntary disclosures. Capital structure, public ownership, company age, profitability had no effects on the voluntary disclosures.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-03 14:53:32
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http://journal.wima.ac.id/index.php/BIMA/article/view/94
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 2 (2012)
eng
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oai:ojs.jurnal.wima.ac.id:article/99
2013-01-03T15:23:54Z
BIMA:ART
"130103 2013 eng "
: 2303-1719
dc
PERSPEKTIF TENTANG ETIKA PROFESI MENURUT AKUNTAN PUBLIK DAN AKUNTAN PENDIDIK DI SURABAYA
HARYO WIDYASMONO, FRANSISKUS
This study aims to determine the perception of public accountants and accounting educators on professional ethics. The analysis is based on respondents' answers obtained through a questionnaire distributed in Surabaya. The population of this research is a public accountant in Surabaya and accountants educators who work at 5 best accounting course in Surabaya that has accreditation namely A Widya Mandala Catholic University, Petra Christian University, Surabaya University, University Airlangga, STIE Perbanas. This study uses a sampling method. To examine
differences in homogeneity of variance of data used Independent Sample T-Test Results of the study indicate there are differences in perceptions between public accountants and educators accountants on professional ethics. But not all the variables the study that states there are differences, there are two variables of the eight variables used in the study that
states that there is no difference in perception between public accountants and educators accountants namely variable professional responsibility and integrity variables.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-03 14:53:32
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http://journal.wima.ac.id/index.php/BIMA/article/view/99
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 2 (2012)
eng
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oai:ojs.jurnal.wima.ac.id:article/104
2013-01-03T15:23:54Z
BIMA:ART
"130103 2013 eng "
: 2303-1719
dc
DAMPAK ENTERPRISE RISK MANAGEMENT PADA FUNGSI AUDIT INTERNAL
SHELVIA, LISA
Society's growing demands for transparency, encourage each company to always be alert to risks in the activities that run the company. In the face of risk faced by the firm or the company's risk management need Enterprise
Risk Management. Enterprise Risk Management is a common management application that specifically addresses strategies to address activities that pose a risk. Example of fraud committed employees. To minimize risks, it is
necessary to Enterprise Risk Management is more effective so that it can increase its profit. Enterprise Risk Management is not done well will have an impact on the weakness of the internal audit function. That is, top
management must play an active role in identifying, assessing, and managing enterprise risk, so that internal audit can provide assurance to the Board of Directors, Risk Management Committee, and related units in the company. With effective Enterprise Risk Management in the company can show that the main business risks have been managed well and the internal audit system has been running effectively.
Berkala Ilmiah Mahasiswa Akuntansi
2013-01-03 14:53:32
application/pdf
http://journal.wima.ac.id/index.php/BIMA/article/view/104
Berkala Ilmiah Mahasiswa Akuntansi; Vol 1, No 2 (2012)
eng
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