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INDONESIA
JURNAL RISET AKUNTANSI GOING CONCERN
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Arjuna Subject : -
Articles 519 Documents
Jurnal Riset Akuntansi Going Concern Pontoh, Winston
JURNAL RISET AKUNTANSI GOING CONCERN Vol 8, No 3 (2013): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Jurnal Riset Akuntansi Going Concern diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Manado, dimaksudkan sebagai media pertukaran informasi, penelitian dan karya ilmiah antara pengajar, alumni, mahasiswa dan masyarakat pada umumnya. Jurnal ini terbit empat kali setahun yaitu bulan Maret, Juni, September, Desember. Redaksi menerima naskah yang belum pernah diterbitkan oleh media dan tinjauan atas buku-buku akuntansi terbitan dalam dan luar negeri yang baru serta catatan/komentar atas artikel yang dimuat dalam jurnal ini. Surat menyurat mengenai naskah yang akan diterbitkan langganan, keagenan, dan lainnya dapat dialamatkan langsung ke alamat redaksi atau melalui email : goingconcern2013@yahoo.com
winston pontoh, winston
JURNAL RISET AKUNTANSI GOING CONCERN Vol 8, No 4 (2013): Going Concern Vol. 8 No. 4 Desember 2013
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winston
Going Concern Vol. 9 No. 1 Maret 2014 Concern, Going
JURNAL RISET AKUNTANSI GOING CONCERN Vol 9, No 1 (2014): Going Concern Vol. 9 No. 1 Maret 2014
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Going Concern Vol. 9 No. 1 Maret 2014
ANALISIS DAN PENGUKURAN IT ALIGNMENT KASUS PADA PT. WILLIAM MAKMUR PERKASA Wangkar, Anneke
JURNAL RISET AKUNTANSI GOING CONCERN Vol 9, No 2 (2014): Going Concern Vol.9 No.2 2014
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Entering the era of information and free trade, the company requires a certain superiority in the face of competition nationally and internationally. For every company that strives to provide the best service facilities for customers via the accuracy, precision and effectiveness information. These things must be supported by the development of information technology at the moment. Therefore, the information technology department to evaluate the results of implementing the system using a Maturity Model of COBIT (Control Objectives for Information and related Technology). Maturity Model is a way to measure how well the progress of the companys IT management processes. These measurements by using scales or limits (0 to 5) as a practical example in determining the levels of IT management capabilities at every level of ability. From the company level can be compared with the target company and references COBIT Maturity Model and reality on the ground.
PENGARUH FAKTOR PENGETAHUAN BISNIS, APLIKASI KEMAJUAN SISTEM, USER SUPPORT, PROGRAMMING, DAN PERENCANAAN SISTEM TERHADAP PENENTUAN PENGEMBANGAN KUALITAS PROFESIONAL DI BIDANG SISTEM INFORMASI AKUNTANSI PADA PERUSAHAAN KONTRAKTOR DI KOTA MANADO Korompis, Claudia W.M
JURNAL RISET AKUNTANSI GOING CONCERN Vol 9, No 2 (2014): Going Concern Vol.9 No.2 2014
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After the development of technology, in which the information system is planned on the basis of the computer, the computer becomes a dominant role. Developers sistempun not an accountant, but rather a group of computer programmers who study accounting and then construct a system with the help of the workers in the companys accounting. College as a container in the form of competent personnel who are experts in the accounting information system, should undertake the development of the material accounting information system that can accommodate the need for accounting processes in a dynamic situation at this time. This study aims to determine whether the Business Knowledge, Application Advancement System, User Support, Programming, and Planning System affect the determination of the quality of professional development in the field of accounting information systems contracting company in the city of Manado. The analysis method used is multiple linear regression. The results showed that the variables of business knowledge, Application Advancement System, User Support, Programming, Planning System but less significant effect on the determination of the quality of professional development on the Accounting Information System contractor in the city of Manado.
KARAKTERISTIK-KARAKTERISTIK DASAR PEMBAYAR DIVIDEN Pontoh, Winston
JURNAL RISET AKUNTANSI GOING CONCERN Vol 9, No 2 (2014): Going Concern Vol.9 No.2 2014
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Financial factors is still the basic consideration for most companies to decide their dividend policy. Generally, dividend policy is a reflection of successful financial performance by companies in terms to perform profitability, investment opportunities, and size, related to basic financial factors which are assets, liabilities, and equities. The objective of this study is to give the empirical evidence about the relationship of basic financial factors with dividend policy. The study taking 373 listed companies in Indonesia Stock Exchange in period of 2010 till 2012, and using multinomial logistic regression for hypothesis testing. This study is find that, expect fixed assets, total assets, total liabilities, retained earnings, revenue and net earnings have significant effect to dividend policy, while fixed assets has not significant effect to dividend policy.
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, DAN PERILAKU BELAJAR TERHADAP PEMAHAMAN AKUNTANSI MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS SAM RATULANGI MANADO Parauba, Inriawati
JURNAL RISET AKUNTANSI GOING CONCERN Vol 9, No 2 (2014): Going Concern Vol.9 No.2 2014
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Globalization is definitely demanding of the human resources that have the skills in every fields of works so that they can be compete in the business world. In order to deal with this globalization, it needs the skills that absolutely to be reached by continuous study process, which one of them is the accounting skill that’s very needed in the economy nowadays. In order to face this competition, education world especially accounting demanded to produce the high quality output or the graduates and ready to compete in the jobs world. This research aimed to prove the influence of intelligence quotient, emotional quotient, spiritual quotient, and study behavior towards understanding of accounting of the student of Economic and Business Faculty, Sam Ratulangi University. The analysis method is linier double regression. The result gives the conclusion that is the intelligence quotient, emotional quotient, spiritual quotient, and the study behavior simultaneously have influence towards understanding of accounting of the students of Economic and Bussines Faculty, Sam Ratulangi University, while partially, intelligence quotient, emotional quotient, spiritual quotient, and study behavior significantly have not the influence towards understanding of accounting of the student of Economic and Bussines Faculty, Sam Ratulangi University Manado.
PENGARUH PENGAWASAN INTERNAL, PEMAHAMAN SISTEM AKUNTANSI KEUANGAN, DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH PADA SKPD PEMERINTAH KOTA MANADO Ponamon, Irene Fransisca
JURNAL RISET AKUNTANSI GOING CONCERN Vol 9, No 2 (2014): Going Concern Vol.9 No.2 2014
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The research was conducted on the basis of the results of Local Government Finance Report that the financial statements of Manado City Government has not met the criteria as requirements quality financial statements. This is evidenced by the opinion received by the Manado City Government during 2008 to 2012 as, Qualified Opinion, Adverse Opinion, Disclaimer Opinion, Adverse Opinion , and Qualified Opinion. Adverse and Disclaimer Opinions received by the city of Manado may raise questions for society about possible irregularities have occurred many budgets. This study aims to determine the influence of internal controls, an understanding of financial accounting systems, and human resources capacity  to quality of government financial reporting information  at  SKPD in Manado city government. The results of the study were statistically conclude that internal control, understanding financial accounting, and human resource capacity jointly affect the quality of government financial reporting information at SKPD in Manado city, however partially, the human resource capacity has no effect to quality of government financial reporting information at SKPD in Manado City. Suggestions from this study is Manado City Government is expected to improve qualifications in the field of education, namely the employees who receive educational background in accounting.
PENGARUH ARUS KAS DARI AKTIVITAS OPERASI, INVESTASI DAN PENDANAAN, TERHADAP EXPECTED RETURN SAHAM PADA PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA Suwetja, I Gede
JURNAL RISET AKUNTANSI GOING CONCERN Vol 9, No 2 (2014): Going Concern Vol.9 No.2 2014
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Under circumstances of uncertainty, the investors prefers to think rationally for considering about risk and expected return as theoretically have a straight line, because as the expected returns are higher, then the risk also become higher. The data of this study is using six automotive companies listed in Indonesia Stock Exchange in period of 2006 till 2010. Conducting path analysis, the findings of this study are partially the cash flow from investment activities has a significant effect to expected return for listed automotive companies in Indonesia Stock Exchange.
PERAN KEPEMILIKAN TERHADAP KEBIJAKAN DIVIDEN Budiarso, Novi S
JURNAL RISET AKUNTANSI GOING CONCERN Vol 9, No 2 (2014): Going Concern Vol.9 No.2 2014
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This study explores the role of ownership and the relationship to the separation and control issue. Investigate the nature of agency cost generated by the existence of the ownership. The principal purpose of this study was to investigate the association between the ownership and dividend policy. This empirical study using regression model for the hypothesis testing. The sample consists of 34 firms by 4 subsectors in period of 2010-2011, which is listed in Indonesia Stock Exchange. The findings show that, partially, institutional ownership significantly influences dividend policy but the other side, public and managerial ownership not significantly influences to dividend policy. Simultaneously, institutional, public and managerial ownership influences dividend policy. The level and role of agency cost depends not only on ownership.

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