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Media Riset Akuntansi, Auditing &Informasi
Published by Universitas Trisakti
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
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Articles 5 Documents
Search results for , issue " Vol 1, No 2 (2001): Agustus" : 5 Documents clear
ANALISIS PENGUNGKAPAN SOSIAL PADA LAPORAN TAHUNAN Henny, Henny; Murtanto, Murtanto
Media Riset Akuntansi, Auditing & Informasi Vol 1, No 2 (2001): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v1i2.2803

Abstract

The aim of this study is to provide a view of social disclosure practices in company annual reports and analyses the different on these practices between high profile and low profile companies. A sample of 58 firms listed on Jakarta Stock Exchange is taken using the proportion­ate stratified random sampling method. Content analysis method is used to examine the 1999 annual reports with regard to the content, location and type of disclosure made by the sample, then to determined whether there is a significant difference on social disclosures made between high profile and low profile companies, a statistical analysis is done using the Z test. Fifty-five items are included in the social disclosures list, which are classified into 6 areas: customer and product, environment and energy, business alliances, stockholders, community involvement, and human resources.The results of this study shows that social disclosures in Indo­nesia were still relatively low, only 41,32% of the items included in the list was disclosed by the firms. The majority of social responsibility disclo­sures were in the areas of human resources. Most of the disclosures were located in the management report and notes on financial state­ment Types of the disclosures were mixed in narrative qualitative, quan­titative non monetary, and quantitative monetary. The statistical test proved that there was a significant difference on social disclosures made by high profile and low profile companies. The disclosures made by high profile companies were higher than low profile companies. The results of partial testing on these practices in each area show that a significant difference between the two types of companies exists only in three areas: environment and energy, business alliances, and human resources areas. In the environment and energy and the human resources areas, social disclosures made by high profile companies were higher than low profile ones.
MANAJEMEN LABA DAN MOTIVASI MANAJEMEN Mayangsari, Sekar
Media Riset Akuntansi, Auditing & Informasi Vol 1, No 2 (2001): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v1i2.2804

Abstract

This article address about earnings management. Earnings management is a kind of accounting manipulations besides income smooth­ing and creative accounting. Accounts manipulations have been matter of research, discussion and, even, controversy in several countries such as United States, Canada, United Kingdom, even in Indonesia especially during crisis period.The objective of this paper is to elaborate a general framework for earnings management and the management's motivations Besides that this article address the fact that accounting academics often have very different perceptions of earnings management than do practitioners and regulators Practitioners and regulators often see earnings management as problematic and in the need of immediate remedial action. Academics unwilling to believe that earnings management rise problem. The end of article, I purposed for future research in earnings management.
PELAPORAN NILAITAMBAH (.Value Added Reporting) DALAM KONTEKS AKUNTANSI ISLAM Faizah, Nihayatul
Media Riset Akuntansi, Auditing & Informasi Vol 1, No 2 (2001): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v1i2.2805

Abstract

Pencarian bentuk akuntansi Islam ini tentu saja diawali dengan konsepsi dasar dan nilai-nilai yang dibawah oleh syari'ah Islam. Dalam sudut pandang syari’ah, akuntansi Islam tidak hanya berisikan seperangkat aturan dan prosedur pencatan bukti-bukti transaksi menjadi sebuah informasi keuangan. Akuntansi Islam memiliki konsep yang holistik, yaitu terdptanya keadilan sosial ekonomi melalui informasi yang ditampilkan (fuff disclosure practices) dengan seperangkat prosedur, penetapan tujuan, fungsi pengawasandan penyajiannyayang dilandasi dengan prinsip-prinsip syari'ah. Prinsip-pinsip syari'ah ini bila disentuhkan pada formalitas akuntansi maka akuntansi itu lidak lag absurd sebaga alat pengambilan keputusan akan tetapi sebagai media ibadah kepada Allah, alat pertanggung jawaban yang memiliki pengaruh terdptanya keadilan sosial ekonomi melalui pelaporan informasi keuangan. Informasi keuangan yang dikehendaki dalam akuntansi Islam mencakup pertanggugjawaban sosial dan full disdosure. Untuk merekonstruksi bentuk laporan keuangan akuntansi Islam dapat dilakukan dengan Value Added Reporting (VAR). VAR ini kemungkinan sejalan dengan prinap dan konsep akuntansi Islam, dimana value added reporting selan sebagai alat ukur kinerja perusahaan, juga lebih dominan sebagai bentuk kepedulian akuntansi dengan menampilkan nilai tambah yang didptakan dan didistribusikan secara adil kepada pihak-pihak yang memberikan kontribusi baik langsung maupun tidak langsung kepada perusahaan. Dengan demikian kinerja akuntansi mengarah kepada terdptanya keadilan sosial ekonomi.
AKUNTANSI ISLAM MUNCULNYA ERA BARU EPISTEMOLOGI ISLAM Harahap, Sofyan Syafri
Media Riset Akuntansi, Auditing & Informasi Vol 1, No 2 (2001): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v1i2.2806

Abstract

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RASIO KEUANGAN SEBAGAI PREDIKTOR LABA DAN ARUS KAS DI MASA YANG AKAN DATANG Titik Aryati, Yustina Sandiyani,
Media Riset Akuntansi, Auditing & Informasi Vol 1, No 2 (2001): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v1i2.2802

Abstract

The objective of the research is to test the relationship between financial information variables with their ability to predict the changes of earning and cash flows for one year. The financial information used in the research are earnings, cash flows, accounts receivable, inventory, selling and administrative expense, and gross profit to sales ratio. The financial information from financial reports were taken from Jakarta Stock Exchange, which has published during 1992 to 1997 by manufacturing firms. The first hypothesis is the financial information will predict the eaming’changes, and the second is that they will predict the cash flows changes for one year.The test was using multiple regression with a = 5%. The statistical result show the adjusted R square for first hypothesis was 90.3% and for the second was 68.3%. They also show that financial information is usefull in predicting earnings and cash flows canges. For first hypothesis, all financial information are significant except inventory, and for second hypothesis cash flows, account receivables, and selling and administration expense are significant.

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