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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 6, No 3 (2006): Desember" : 5 Documents clear
PENGARUH SATUAN PENGAWASAN INTERN (SPI) TERHADAP UPAYA PENINGKATAN KINERJA PD. PERKEBUNAN PROPINSI SUMATERA UTARA Hamzah, Muhammad Zilal; Ritonga, Musa
Media Riset Akuntansi, Auditing & Informasi Vol 6, No 3 (2006): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v6i3.921

Abstract

The purpose of this research is to find the influence of internal control unit toward the effort on increasing of finn performance and to know some factors which cause the lack of recommendation. The analisys done by using financial data in the last 5 years (2000-2004) including: productivity report, effectivity report, efficiency report and Return on Investment (R01) report. The results show that production of oil palm tree and natural rubber, effectivity of oil palm tree and natural rubber, efficiency of oil palm tree and ROI have significance influence toward firm performance simultaneously. Otherwise, production of natural rubber gives positive influence but insignificance toward firm performance, if tested partially. Generally, internal control unit has done its job in Perusahaan Daerah (PD) Propinsi Sumatera Utara.Keywords : internal control unit, productivity efficiency, Return on Investment (ROI).
PENERAPAN LOGIT MODEL DALAM MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN-PERUSAHAAN NON-FINANSIAL YANG TERDAFTAR DI BURSA EFEK JAKARTA ,, Selina; Murdayanti, Yunika
Media Riset Akuntansi, Auditing & Informasi Vol 6, No 3 (2006): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v6i3.920

Abstract

The purpose of this research is to assess the accuracy of the Logit model as a tool to predict banlauptcyand to calculate its percentage of accuracy. The sample used in this research is 14 non­financial companies listed at Jakarta Stock Exchange over a period of 3 years, that is, from the year 2000 till 2002. The 19 variables used as monetary ratios to predict company bankruptcy derive from Balance Sheet and Statement of Net Income. This research uses Logit Model or binary logistic regression test as used in Ohlsons latest research to discern the most potential variables to predict bankruptcy. The results of this research prove that the Logit Model is sufficiently accurate to predict bankruptcy in companies used in this research. Analysis result accuracy level of 78,57% at the significancy level of 10% with three ratio proved to affect the prediction of bankruptcy, namely total liabilities divided by total assets, current assets divided by total assets, and cash divided by current liabilities.Keywords : Bankruptcy, Logit Model, Cash, Current Liabilities, Total Assets, Total Liabilities
ANALISIS PEMBEBANAN PAJAK HADIAH UNDIAN DALAM PROMOSI DENGAN PEMBERIAN HADIAH UNDIAN TERHADAP PERFORMA EARNING AFTER TAX BAGI PERUSAHAAN PERBANKAN. Rachmi, Ismi Fathia
Media Riset Akuntansi, Auditing & Informasi Vol 6, No 3 (2006): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v6i3.924

Abstract

The purpose of this research Is to analyze the effect of promotion with raffle, also to analyze the implication towards the perfonnance of the company. Another analysis conducted in this research is the comparative between raffle tax borne by the winner or the granter. The research was conducted on 2 (two) banks whom raffle tax is borne by the granter and 3 (three) banks whom raffle tax is borne by the winner. From the research conducted, it can be summarized that both banks that promoted through raffle that the tax is borne by the granter experienced an increase in their sales volume each period. However, out of the three banks that promoted through raffle that the tax is borne by the winner, only 2 (two) experienced an increase in theirsales volume, while the other did not had an increase in sales volume. Both banks that borne their raffle tax were able to lowered theirsales and administration expense percentage toward sales, thus, increase theirproffl margin percentage. As forthe 3 banks that raffle tax are borne by the winner, were unable to lower their sales and administration expense percentage toward safes, thus, no increase of profitmargin percentage were obtained. The increase of sales volume experienced by both banks that borne their raffle tax are higher than those that borne the raffle tax to the winner. Out of the 5 banks researched, 4 of them had an increase in theireaming before tax and the contribution of marketing mix through promotion had made positive impact towards achieving companys goals.Keyword: Marketing, application of raffle tax
PENGARUH SUPERVISI DAN PENGEMBANGAN PROFESI TERHADAP KEMAMPUAN AUDITOR Mansur, Moh.
Media Riset Akuntansi, Auditing & Informasi Vol 6, No 3 (2006): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v6i3.922

Abstract

The objective of this research is to study the influence of supervisory actions and Professional development or Continuing Professional Educations (CPE) on auditors competency/ Capabilities both partially and simultaneously at Bandung public accounting firms. The method used in this study is explanatory descriptive survey. This study reports the results of the survey of 20 auditors from 25 auditors of public accounting office in Bandung. Hypotheses were tested with F-statistic test and t-statistic test by significant level of 5%. The result of the study shows that supervisory actions and professional development simultaneously and individually have a significant influence toward the auditors capabilities.Keywords: Supervisory actions, professional development, auditors capabilities.
ANALISA KEBIJAKAN INDUSTRI MINYAK DAN GAS BUMI: Studi Perbandingan Pada Kontrak Bagi Hasil Minyak Dan Gas Bumi di Indonesia dan Malaysia Sobirin, Miftah
Media Riset Akuntansi, Auditing & Informasi Vol 6, No 3 (2006): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v6i3.923

Abstract

Industri minyak dan gas bumi meliputi usaha pencarian (eksplorasi), pengembangan, produksi, pengolahan, pengangkutan, dan pemasaran produk hasil industri minyak dan gas bumf. Di Indonesia kegiatan eksplorasi minyak dan gas bumi dilakukan hampir seluruhrtya oleh kontraktor minyak asing. Mereka melakukan kerjasama dengan Pemerintah dalam bentuk Kontrak Bagi Hasil (KBH)/Production Sharing Contract (PSC). Pada kontrak tersebut Pemerintah memberikan kuasa kepada kontraktor untuk melakukan eksplorasi terhadap suatu wilayah tertentu yang mengandung minyak dan gas bumi selama jangka walctu 30 tahun. Jika minyak atau gas bumi telah ditemukan, hasilnya akan dibagi antara Pemerintah dan KBH sesuai dengan kontrak yang disepakati bersama. Seluruh biaya yang dikeluarkan oleh KBH selama eksplorasi sampai dengan ditemukannya minyak dan gas bumi akan diganti oleh Pemerintah Mau yang lazim disebut cost recovery.

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