cover
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
Media Riset Akuntansi, Auditing &Informasi
Published by Universitas Trisakti
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Arjuna Subject : -
Articles 5 Documents
Search results for , issue " Vol 8, No 3 (2008): Desember" : 5 Documents clear
THE IMPLEMENTATION OF PRODUCT PROFITABILITY ANALISYS STRATEGY IN INCREASING BUSINESS PERFORMANCE (CASE ILLUSTRATION: A GARMENT INDUSTRY IN BANDUNG) Manurung, Elizabeth T; Purboyo, Arthur; Kurniawan, Thomas
Media Riset Akuntansi, Auditing & Informasi Vol 8, No 3 (2008): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v8i3.984

Abstract

More severe competition in business of today globalization, coupled with the scorching of economic condition, is demanding companies to constantly seek out ways to preserve their excellence performance, meaning doing the right things right in order that they can achieve optimal performance. The deceptive belief that by increasing sales volume companies can increase their profit has caused them to accept orders over products and consequently increase costs no matter what difference each order made in activities consumption. The concept is based on idea The smaller the production volume, the smaller the cost. Accordingly, this idea leads to overstated calculation ofprofit in ABC (activity based costing), product cost calculation will differ with activities. Accordingly, this gives accurate and complete information about cost for activities and cost for every product. This way, managements know which product(s) is (are) profitable, which part of the operation is (are) efficient, how to make sound strategy to create maximum profit. Finally, this work will end up with an analysis over which product is profitable for a garment industry in Bandung: sweater,  cardinal (long pants), or vestKeywords: business competition, activity based costing, traditional cost system, product profitabilit
ANALISIS HUBUNGAN ANTARA TINGKAT KEPATUHAN PENYAMPAIAN SPT TAHUNAN DAN SPT MASA DENGAN PENERIMAAN PAJAK (STUDI KASUS PADA KANTOR PELAYANAN PAJAK JAKARTA PALMERAH) Setiawan, Deddy Arief
Media Riset Akuntansi, Auditing & Informasi Vol 8, No 3 (2008): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v8i3.980

Abstract

The tax reform by The Directorate General of Taxation is in obtaining high level of tax compliance, high trust of tax administration and high productivity ofthe taxpayer. The main dimension ofthe tax compliance level of the taxpayer is whether they have submitted their monthly and yearly tax report or not. The goal of this research is to observe tax compliance level in submitting of monthly and yearly tax report that can influence the tax revenue. The basis of the theory is literature, tax regulation and tax laws, opinion from researcher or who was expert in the field of taxation. Method of data analysis are descriptive statistics test and hypothesis test. That hypothesis test used The Correlation of Pearson Product Moment Analysis. Recording to the research there is no the relationship linearly between tax compliance level in submitting of monthly and yearly tax report with the tax revenue.Keywood : Tax Compliance Level in Submitting of Submitting of Monthly and Yearly Tax Report, and Tax Revenue
Pengaruh Partisipasi Dalam Penyusunan Anggaran Terhadap Kinerja Manajerial dan Motivasi Sebagai Variabel Intervening Nasir, Mohamad
Media Riset Akuntansi, Auditing & Informasi Vol 8, No 3 (2008): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v8i3.981

Abstract

The research objective is to examine the effect of budget participation on managerial performance and motivation as intervening variable. These respondents involve managers those participate in preparing budget in public manufacturing firms. Data were collected by using random sampling method and analyzed by structural equation model. This research finds that budget participation has positive and significant effect on motivation and managerial performance. Meanwhile motivation has positive and significant effect on managerial performance. This research has limitations. First, the sample of this research is managers that participate in preparing budget. Second, data were analyzed by using path analysis that has limitation. So, future research suggests by using simultaneous equation to eliminate errors. This model is called structural equation model.
Pengaruh Tingkat Pengungkapan Sukarela Dalam Laporan Tahunan Terhadap Koefisien Respon Laba Rahayu, Sovi Ismawati
Media Riset Akuntansi, Auditing & Informasi Vol 8, No 3 (2008): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v8i3.982

Abstract

The objectives of the research is to find out the impact of luntaty disclosures on earnings response coefficient (ERC). The populati n of this study was public manufacturing companies listed at Jakarta Stoc Exchange in 2005 period. There were 31 manufacturing companies meet th criteria was chosen as sample. This research is explanatory research, and th data analysis were treated as cross-section. Earning persistence, systematic risk company growth, leverage and company size which in prior stOies described ERC variation, in this research used as controlling vaable. The research hypothesis were tested using the multiple regression analysis. The result ofthis research before and after use the which described ERC variation show that voluntary disclosure had significantly negative influence  on earnings response coefficientKeywords: Voluntary Disclosures, Earnings Response Coeficient
PENGARUH ARUS KAS OPERASI TERHADAP PERUBAHAN DIVIDEN DENGAN AKRUAL SEBAGAI VARIABEL MODERATING ,, Meythi
Media Riset Akuntansi, Auditing & Informasi Vol 8, No 3 (2008): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v8i3.983

Abstract

This research is aimed to examine and find out empirical evidence of the influence cash flows from operations on dividend changes with accrual as the moderating variable. The contributions of this study are twofold. First, suggesting the investors to use cash flows from operations when the predict dividend yield or dividend changes. Second, enriching literature on financial field.The hypothesis was tested by multiple regressions analysis for 30 firm on Indonesian Stocks Exchange (IDX) for period 1999 until 2005 with 95% confidence interval. The data are collected using purposive sampling method. The association between cashflows from operations and dividend changes are measured by Lintners autoregresive dividend policy model (1956). The dividend changes are measured by using Firm-Specific Coefficients Methodology (FSCli, 0. This study provides evidence that accrual hasnt impact on the association between cash flows from operations and dividend changes. Thus, thehypothesis ofthe research is not empirically supported.Keywords: Cash Flows from Operations, Dividend Changes, andAccrual

Page 1 of 1 | Total Record : 5


Filter by Year

2008 2008