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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 2, No 3 (2002): Desember" : 5 Documents clear
SERTIFIKASI : UPAYA MEMANTAPKAN PROFESIONALISME AKUNTAN ,, Murtanto
Media Riset Akuntansi, Auditing & Informasi Vol 2, No 3 (2002): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v2i3.1828

Abstract

Good Corporate Governance (GCG) practice can produce a quality. In implementing GCG accounting profession should response sitively to the changing environment, social needs, and quality demand. Accounting fession should provide a quality service with consistently comply with standards, ethi I principle% and code of ethics. The paper argues that one of strategy to maintain qu ity of accounting profes-sion is to apply a certification process.Keywords: Good corporate governance, Accounting profpssion, Quality service, Certification.
MASALAH SOSIAL DALAM DUNIA BISNIS DI INDONESIA : SEBUAH PERSPEKTIF AKUNTANSI SOSIAL Kholis, Azizul
Media Riset Akuntansi, Auditing & Informasi Vol 2, No 3 (2002): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v2i3.1825

Abstract

The Collapse of Indonesian corporation, to some extent, due to its internal entity environment. The lack of social concern, showed by extent of social disclosure through financial report by entities is a root of the problem. So far the orientation of financial report only to shareholders. To create an effective communication between business and society the role of financial accounting is important Social Accounting argues that the going concern of a company cannot be separated from sodety. The paper argues that in Indonesian business needs social reporting to develop social stability and the healthy of economy and investment.Keywords: Social problem, Social environment, Social accounting, Social disclosure.
RELEVANSI NILAI DARI NILAI BUKU EKUITAS Darmawati, Deni
Media Riset Akuntansi, Auditing & Informasi Vol 2, No 3 (2002): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v2i3.1826

Abstract

The book value of equity can be used as a control variable to show relation-ship between share price and earning. Book value of equity becomes a variable that has a relevant value in economic perspective. There was not much a research to test the relevant value of book value of equity in Indonesia. The content of information of book value can be used to analyze shares price data besides earning.Keywords: Book value, Equity, Share price, Earning.
MENGHITUNG ZAKAT PERUSAHAAN (Studi Kasus pada PT. Asuransi Takaful, BSM, BPRS, Dompet Dhuafa, BMT dan Pos Keadilan Peduli Umat) Harahap, Sofyan S.; Yusuf, Muh.
Media Riset Akuntansi, Auditing & Informasi Vol 2, No 3 (2002): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v2i3.1824

Abstract

Zakat is a part of a personal muslim responsibility, it is the third of uarkanul Islam". The development of business entity affects the map, types, and characteristics of business, then affects also the map of zakat dues. During the period of the Prophet Muhammad, the type of business was different from the type of business today. There is no a specific Quranic ayah or hadist determines the company zakat rate. Mostly the rate of zakat based on economic activities rather than on an entity. In that case we have a problem how to calculate a company zakat. This study will discuss how some companies which daim as a syariah companies calculate their entity zakat. This issue becomes more important after the government implement the Zakat Act (UU) No 38/ 1998.Keywords: Islamic Fiqih, Zakat, Islamic accounting, Islamic organaization.
TEORI PRODUCT LIFE CYCLE : SUATU ALAT UNTUK FORMULASI STRATEGICAL ALIGNMENT Habbe, Abd. Hamid
Media Riset Akuntansi, Auditing & Informasi Vol 2, No 3 (2002): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v2i3.1827

Abstract

The theory of Product Life Cycle (PLC) can be used as a guide or instrument to formulate and implement a strategy that fits the business environment based on phase analysis of deterministic characteristics in PLC. The organization strategy chosen by a company can be changed according to the environment change. The paper argues that organization strategy selection is an ongoing process.Keywords: Product life cycle, Organization strategy, Changes.

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