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INDONESIA
Jurnal Equity
Published by Universitas Pembangunan Nasional Veteran Jakarta
ISSN : 02168545     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal EQUITY mempublikasikan hasil penelitian dibidang ilmu akuntansi.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue " Vol 20, No 2 (2017): EQUITY" : 5 Documents clear
PENERAPAN AKUNTANSI, AKUNTABILITAS DAN PENGENDALIAN INTERNAL PADA GEREJA KRISTEN EQUITY JAWA WEDI Prabowo, Wahyu Jati Agung; Kurniasih, Lulus
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 20, No 2 (2017): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (873.853 KB) | DOI: 10.34209/equ.v20i2.621

Abstract

This study discusses the application of accounting, accountability andinternal control contained in the Gereja Kristen JawaWedi Klaten, because a lot of corruption in religious institutions. The purpose of this study was to analyze and evaluate the implementation of accounting, accountability and internal controls exist in Gereja Kristen Jawa Wedi Klaten. The method used in this research is qualitative descriptive method, that is by direct observation, interviews, and literature. This research was conducted in Gereja Kristen JawaWediKlaten which is a non-profit religious organization. Research results obtained Gereja Kristen Jawa Wedi Klaten namely the application of accounting, accountability, and internal controls are already well underway, but there are some shortcomings that reporting is not in accordance with IAS 45, the employee who is not competent, and yet there is a good division of labor
PENGARUH PARTISIPASI ANGGARAN, PENEKANAN ANGGARAN, DAN KOMITMEN ORGANISASI TERHADAP SENJANGAN ANGGARAN PADA SUKU DINAS PEMERINTAHAN DI DKI JAKARTA Putra, I Gede Eka Dharma; Mintoyuwono, Danang
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 20, No 2 (2017): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (710.058 KB) | DOI: 10.34209/equ.v20i2.625

Abstract

The study aims to determine the influence of budgetary participation, budget emphasis and organisation commitment on budgetary slcak. Respondents were studied were departement chief, head of subsection, and section chief in departements at west jakarta, south jakarta, north jakarta, central jakarta, and east jakarta . Data collection techniques in this research using primary data by distributing questionnaires to 211 respondents. Technique data processing was performed using SPSS 21 and assisted by using microsoft office 2010. The variables studied consisted of budgetary participation, budget emphasis, organisation commitment and budgetary slack. The analysis used to test this research is multiple linear regression test. Partial results of the study showed absence of budgetary participation significant effect on budgetary slack, the absence of budget emphasis on budgetary slack, and absence of organisation commitment on budgetary slack. From the results of simultaneous studies showed a significant effect between the variables of budgetary participation, budget emphasis, organisation commitment on budgetary slack.
PENGARUH DEWAN KOMISARIS, LEVERAGE, DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (ERM) Cecasmi, Jetmi Ade; samin, Samin
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 20, No 2 (2017): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (648.123 KB) | DOI: 10.34209/equ.v20i2.627

Abstract

The purpose of this study was to examine the influence of Board of Commissioner, Leverage, and Ownership Structure on the Enterprise Risk Management disclosure of banking firm listed in Indonesian Stock Exchange for the period from 2013 to 2015. Sampling technique using purposive sampling (purposive sampling method). The sampel used in this study is a banking company that meets the criteriaas set out in this study to obtain 21 banking. The data obtained derived from the annualreport and financial report of the banks publishe. The analysis technique used in this research is multiple linear regression to test the classical assumption first. The result showed that the Board of Commissioner have a significant influence on the Enterprise Risk Management Disclosure. Leverageand Ownership Structure is not significantly effects on Enterprise Risk Management Disclosure.
RASIO KEUANGAN DALAM MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN PERTAMBANGAN BATUBARA Sidabalok, Eva Lisnawati; Deviyanti, Dwi Risma; Ginting, Yoremia Lestari
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 20, No 2 (2017): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (481.717 KB) | DOI: 10.34209/equ.v20i2.622

Abstract

The purpose of this study was to analyzed how much influence the return on assets (ROA), current ratio (CR), and debt ratio (DR) to the financial distress of coal mining companies listed in Indonesian Stock Exchange the period of 2010 – 2015. This study used secondary data obtained from IDX website with data collection method of purposive sampling then obtained 35 data sample research. Method of data analysis in this research is multiple linear regression analysis. Result of this research is return on assets (ROA) have significant positive effect to financial distress, current ratio (CR) has no positive significant effect on financialdistress, and debt ratio (DR) has a significant negative effect on financial distress of coal mining company. The results of this study obtained R square value of 0.869 which means the company’s financial distress condition can be predicted by using the four independent variabels.
TRANSPARANSI DAN AKUNTABILITAS KEUANGAN BAGI PARA “PENDOSA Martadinata, Sudrajat; Akbar, Arya Zulfikar
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 20, No 2 (2017): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (685.723 KB) | DOI: 10.34209/equ.v20i2.624

Abstract

This study aims to determine the form of transparency and financial accountability at the Coin Foundation Sumbawa. Using a qualitative approach with qualitative data analysis techniques as well. Where we collect data directly plunge into the field. Interviewing informants, studying the literature, and doing triangulation of sources, data, and research time. Our successful research result concludes that the Sumbawa Coin Foundation utilizes print and online media as a means of effective, efficient, transparent and accountable information dissemination.

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