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INDONESIA
Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Published by Universitas Serang Raya
ISSN : 23392436     EISSN : 25495968     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi (JAK) was published by the Accounting Study Program, Faculty of Economics and Business, Serang Raya University, Indonesia. Published twice a year, January and July, JAK is a communication media and a reply forum for scientific work, especially regarding accounting.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 1, No 1 (2014)" : 5 Documents clear
ANALISIS SISTEM PENGENDALIAN INTERN SEBELUM DAN SESUDAH PENERAPAN SIMAK BMN PADA TINGKAT UNIT AKUNTANSI KUASA PENGGUNA BARANG DI LINGKUNGAN PANGKALAN TNI ANGKATAN LAUT BANTEN Arifin, Wiwin; Wulandari, Ayu
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 1, No 1 (2014)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (550.564 KB) | DOI: 10.30656/jak.v1i1.178

Abstract

If we are given money by their parents to buy the goods, would be asked to buy anything. It will normally occur discussion on whether or not the goods are purchased. After agreeing the goods are purchased, the next question is how and where to buy. Similarly, after the goods purchased would be held accountable. The same process was also carried out in government procurement. Even more complicated and lengthy bureaucracy. Once the goods are purchased will also mean increasing the number of the country's wealth. Next is to manage things as state property. The problem in this study was to determine the results of the internal control system before and after the implementation of SOA environment SIMAK Navy Banten. The author uses descriptive method of analysis that is by gathering evidence and information necessary for the other dat then processed and analyzed up to one conclusion. In addition, the authors also used the method of verification analysis is the analysis of the data by comparing the data according to the needs of the research. Population and the study sample were 30 personnel only, because in this case that did work activity directly related to the internal control system before and after penerapa accounting and management information systems property of the state (SIMAK BMN). The results of hypothesis in this study are very well influence the internal control system (SPI) before and after the implementation of management information systems and accounting property of the state (SIMAK BMN) in Banten Lanal operate. This means that there is a change between the variables before and after the application of SOA towards SIMAK very good. To determine the rate of change of the t value significant level (0231> 0.05)
PENGARUH KANDUNGAN INFORMASI LABA, ARUS KAS OPERASI, DEVIDEN, UKURAN PERUSAHAAN DAN TINGKAT INFLASI TERHADAP ABNORMAL RETURN Umdiana, Nana
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 1, No 1 (2014)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.13 KB) | DOI: 10.30656/jak.v1i1.179

Abstract

Object of this research find the effect of profit information, cash flow of operation, deviden, size firm and inflation to Abnormal Return. The Sample of this research is the industrial sector consumption Manufacturing company listed on the Jakarta Stock Exchange in 2008-2012 by using the method purposive sampling. There were 6 companies for sampel this research. Analysis method used is multiple regression, this for analysis effect of independen variable to dependen variable, to parsial or simultan.  The test results showed that information affect the earnings and dividend increase to abnormal return. This study failed to explain the effect of operating cash flow, company size and inflation of the abnormal return. this indicates that investors will prefer informassi earnings and dividends in making decisions in comparison with operating cash flow, company size and inflation. Keys Word : Profit Information, Operating Cash Flow, Deviden, Size Firm, Inflation, Abnormal Return
Analisis Implementasi Penerapan Prinsip-PrinsipGood Corporate Governance dan Pengaruhnya Terhadap Kinerja Perusahaan PT NS Bluescope Indonesia Hapsari, Denny Putri; Syamsudin, Syamsudin
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 1, No 1 (2014)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.455 KB) | DOI: 10.30656/jak.v1i1.180

Abstract

Penerapan prinsip- prinsip Good Corporate Governance (GCG) merupakan salah satu upaya yang cukup signifikan untuk melepaskan diri dari krisis ekonomi yang melanda Indonesia. GCG dimaksudkan untuk mengatur hubungan-hubungan antara berbagai pihak yang berkepentingan (stakeholder) untuk mencegah terjadinya kesalahan-kesalahan signifikan dalam strategi perusahaan dan untuk memastikan bahwa kesalahan-kesalahan yang terjadi dapat diperbaiki dengan segera   Penelitian ini bertujuan untuk mengetahui bagaimana implementasi penerapan prinsip-prinsip GCG yang terdiri dari transparancy, accountability, responsibility, independency dan fairness pada PT NS Bluescope Indonesia dan untuk  mengetahui bagaimana pengaruh antara prinsip-prinsip GCG tersebut terhadap kinerja perusahaan yang dilakukan dengan menggunakan pendekatan balanced scorecard. Hasil penelitian menunjukkan bahwa implementasi penerapan prinsip-prinsip GCG diperusahaan adalah sangat baik/ sangat efektif, dan secara simultan menunjukkan bahwa penerapan prinsip- prinsip GCG di perusahaan berpengaruh signifikan terhadap kinerja perusahaan.  Kata Kunci : Good Corporate Governance, Kinerja perusahaan, Balanced scorecard
ANALISIS PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) DI DUA DESA DI KECAMATAN TIRTAYASA KABUPATEN SERANG Laser, Nofia; Yuliadi, Rahmat
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 1, No 1 (2014)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.773 KB) | DOI: 10.30656/jak.v1i1.181

Abstract

In conducting this study, the authors use the method of comparative research is a method of collecting, presenting and comparing two or more samples so that the resulting picture of the land and building tax on Tirtayasa District District of attack, so this study focused on land and building tax revenue contained in the Village Tirtayasa and Village Sujung, so knowing there a difference in land and building tax revenue. It can be influenced by the low level of public awareness that will tax, education level, income level, and high levels of welfare. Thus weakening the level of awareness of the importance of the tax would prove to the tax rate that can be described through the acceptance and realization of the Tax Years 2007 through 2011 are still far from increasing.  Acceptance of Land and Building Tax (PBB) in the Village and Village Sujung Tirtayasa obvious the difference between tax assessment and realization, acceptance of land and building tax (PBB) Ds. Tirtayasa reached 100% while the Ds. Sujung not meet the target.  The government should hold frequent socialization Land and Building Tax (PBB) on society. Keywords : Land and Building Tax, The government, Revenue
PENGARUH CASH RATIO DAN PERPUTARAN PIUTANG TERHADAP RENTABILITAS EKONOMI PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Noviani, Eni; Kurnia, Denny
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 1, No 1 (2014)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.598 KB) | DOI: 10.30656/jak.v1i1.182

Abstract

Penelitian ini dilakukan untuk menganalisis apakah terdapat pengaruh antara variabel independen yaitu cash ratio dan perputaran piutang variabel dependen yaitu rentabilitas ekonomi perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2009 sampai dengan 2011.  Penelitian ini menggunakan metode deskriptif analitis dengan pengujian statistik parametik. Data diolah dengan menggunakan Analisis Multiple Regresi, Uji ANOVA, sebelum dilakukan analisis regresi berganda, variabel yang akan digunakan dalam penelitian ini diuji terlebih dahulu dengan uji asumsi klasik. Kemudian dilakukan pengujian hipotesis dengan menggunakan persamaan garis regresi, analisis korelasi berganda (koefisien korelasi dan koefisien determinasi) dan koefisien regresi. Kemudian dilakukan uji signifikan dengan menggunakan statistik uji t dan uji F.  Kata Kunci : Cash Ratio, Perputaran Piutang, Rentabilitas Ekonomi.

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