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Yulius Kurnia Susanto
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INDONESIA
MEDIA BISNIS
Published by Sekolah Tinggi Ilmu Ekonomi Trisakti
ISSN : 20853106     EISSN : 27744280     DOI : https://doi.org/10.34208/mb
Core Subject : Economy, Social,
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences
Media Bisnis is biannual publication issued in the month of March and September. Media Bisnis is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business issues that deal with social issues such as management (financial, human resources, marketing), accounting (financial accounting, management accounting, accounting information systems, taxation), economic and others. This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 148 Documents
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PRINSIP AKUNTANSI ORGANISASI NIR LABA DAN PERANCANGAN SISTEM AKUNTANSI RUMAH SAKIT DENGAN STRATEGI CANNED SOFTWARE SUGIARTO PRAJITNO
Media Bisnis Vol 6 No 3 (2014): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

This study discusses and examines two important parts of non-profit organizations accounting principles and strategies for developing a reliable accounting system. A thing researched specifically is about the application of accounting principles non-profit organization in hospital. Besides the issue of the principle of accounting information systems development strategy should produce a variety of information (financial statements) are needed by the users. There are significant differences between the accounting principles of non-profit organizations with a commercial venture. The principal difference is the financial statement item is a report that activity in a commercial venture called the income statement. The essential thing again is on its established objectives in the organization. This study uses the approach to the study of literature and data processing technology that will be used. Literature study was done by using a variety of literature and accounting standards on the issues of non-profit organizations, especially hospitals. Software that is used in the design of information systems is MYOB Accounting. The data used are fictitious data. This is the case of fictitious data and transactions that describe how the operational and reporting/ accountability of non-profit organization's activities in the accounting period. This study only emphasizes the journalizing logic that helps the residents learn to understand the logic of debiting and crediting. In addition, the learners and users of accounting software will gain knowledge of accounting principles and the use of accounting data processing technology in a practical.
THE EFFECT OF PROFITABILITY, COMPANY SIZE, DIVIDEND PAYOUT RATIO AND LEVERAGE ON GROWTH OF SHARES PRICE STELLA STELLA
Media Bisnis Vol 6 No 3 (2014): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

Companies that have good performance seen by its ability to generate profits, the company's value will increase. The value of the company is reflected in the company’s shares price. Company’s size also refers to company’s total assets. With the rising of the company’s assets, company’s ability to generating profit will increase which will make the company’s value increase. The investors will more concern to the dividend paid from one company in the present time rather than the profitable price volatility in the future time. The company can be say in their optimal level when the company can balance its advantage and disadvantage which are arise from the using of debt. Therefore, an optimal capital structure will increase the company’s value.
IMPLEMENTASI BALANCED SCORECARD UNTUK MENINGKATKAN KINERJA ORGANISASI ENDRA YAMAN LINARDI
Media Bisnis Vol 6 No 3 (2014): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this study was to evaluate the implementation of the Balanced Scorecard performance improvement organization of PT Matahari Putra Prima, especially at SBU Supermarket. Reviews of the 6th KPI describe the progress or deterioration that has been achieved by MSM in the 10-month period since the BSC is implemented in January 2004. From the financial period Oct 2003 to Oct, 2004, MSM much progress.
BESARAN PERUSAHAAN, PROFITABILITAS, DIVIDEND PAYOUT RATIO, LEVERAGE OPERASI DAN WINNER/LOSSER STOCK TERHADAP PERATAAN LABA DI BURSA EFEK INDONESIA RIZKA RAMAYANTI
Media Bisnis Vol 6 No 3 (2014): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The Research was designed to provide the empirical evidence about income smoothing at on manufacturing companies listed in Indonesia Stock Exchange (IDX) and eximine five variables which were hypothesized influence income smoothing practices, they are company size, profitability, dividend payout ratio, Operating Leverage and Winner /Losser Stock. Eckel index was used to identify smoother and non smoother companies. Statistical analysis were used to examine hypothesies is logistic regression. Results of Eckel Index computation show that income smoothing was applies by manufaktur companies in Indonesia. In addition, result of analysis on the five variables which were hypothesized to influence the income smoothing show that Profitability was influence income smoothing practices. In addition, company size, Dividend Payout Ratio, Operating Leverage and Winner/Losser Stock were influence income smoothing practices.
STRATEGI PEMASARAN PADA INDUSTRI PERHOTELAN DENNY FARABI
Media Bisnis Vol 6 No 3 (2014): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of research is to analyze whether a marketing strategy used by management Quality Hotel Yogyakarta has been in accordance with the business development and changing market conditions. SWOT analysis showed that the difference in weight strength with weakness Quality Hotel Yogyakarta has a value of +0.84. While the difference in opportunities with threats to have a value of +0.40 This means the position of Quality Hotel Yogyakarta on the SWOT matrix is in quadrant I with the description of the hotel faces several environmental opportunities and have the forces that encourage to take advantage of those opportunities. Situations like this require Quality Hotel Yogyakarta take growth oriented strategy.
PENGARUH EFEK PERSISTENSI LABA DALAM ANALISIS FUNDAMENTAL GUNA MEMPREDIKSI RETURN SAHAM IRWANTO HANDOJO
Media Bisnis Vol 6 No 2 (2014): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

Quirin and Allen (2000) found that the fundamental analysis to be something very important when corporate profits are transitory and become something less important when the amount of profit the company is permanent. To that end, fundamental analysis to be something very relevant when the condition of the company showed earnings unstable (there is no persistence of earnings). This study continues Quirin and Allen (2000) to see if indeed there is a persistence of earnings effects that need to be considered in the fundamental analysis to predict price (return) shares and whether this effect is consistent in every industry sector to cases in Indonesian capital market. Using data from 34 public companies and analyzed using multiple regression it was found that the persistence of earnings is an important factor that should be included in research on the influence of fundamental factors on share returns and also that the testing of the influence of fundamental factors on share returns should be in the context of long-term.
ANALISA UNTUNG-RUGI MELAKUKAN REVALUASI ASET TETAP DARI ASPEK PAJAK DAN KEUANGAN IRWAN IRWAN
Media Bisnis Vol 6 No 1 (2014): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

Lively occur in the force and in the new PSAK implementation in 2012 that leaned to the IFRS (International Financial Reporting Standards). One interesting aspect to be explored is the PSAK No. 16 on fixed assets using the fair value that would be used to adjust to the IFRS standards. Of course, necessary to apply the fair value revaluation of assets. Another factor that causes revaluation of fixed assets is inflationary conditions that cause the book value does not reflect the prevailing market price and up to date. In asset revalued to match the required market value of the additional costs, among others, the final income tax at the rate of 10% on the excess over fair value or market value less the value of the fiscal book. The assets have been revalued unwavering within 5 years, if transferred will be charged an additional income tax of 15% more than the difference in revaluation has been charged to tax, unless transferred to the government, to combine, consolidation and expansion of business.
THE EFFECT OF CORPORATE GOVERNANCE, FINANCIAL RATIO, FIRM SIZE AND AUDIT QUALITY ON BOND RATING MUNGNIYATI MUNGNIYATI; ARYA PRADIPTA
Media Bisnis Vol 5 No 2 (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

This purpose of this research is to examine the effects of corporate governance, financial condition, firm size and audit quality on corporate bond ratings in Indonesia. Corporate governance is explored in term of institutional ownership, managerial ownership, independent commissioner, and audit committee. Moreover, several accounting ratios including current asset, return on asset, debt to equity, and interest coverage are used to reflect corporate financial condition. Data are collected from PT Pefindo and Indonesia Stock Exchange during 2005 until 2009. The result shows that institutional ownership, managerial ownership, audit committee, return on asset, debt to equity ratio, firm size and audit quality have a significant influence on bond ratings. This finding suggests that the implementation of good corporate governance, maintaining a sound financial condition, firm size and audit quality are very important for getting better corporate bond ratings in Indonesia.
FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN PENERIMAAN UNQUALIFIED OPINION WITH MODIFIED PARAGRAPH GOING CONCERN YUNITA YUNITA; DEASY ARIYANTI RAHAYUNINGSIH
Media Bisnis Vol 5 No 2 (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this study is to investigate empirically the relationship between audit quality, company’s financial condition, prior audit opinion, company’s growth, company’s size, and debt default that influence the company’s acceptance of unqualified opinion with modified paragraph going concern. Data to be used is secondary data and were taken from Indonesia Stock Exchange official website. The research used 42 non-financial companies as sample by using purposive sampling method. This study used logistic regression to test the hypothesis. Data for this study comprises from the financial statement of non-financial companies in Indonesia over four year period of 2008-2011. The research finding can be summarized as follows. The result showed that the prior audit opinion has significant influence over unqualified opinion with modified paragraph going concern. On the other hand, audit quality, company’s financial condition, company’s growth, company’s size, and debt default don’t have influence on unqualified opinion with modified paragraph going concern.
THE HR SCORECARD PERSPEKTIF DALAM PENGUKURAN KINERJA PERUSAHAAN RR. NIKEN PURBASARI
Media Bisnis Vol 5 No 2 (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

Understanding the perspective of innovation, learning and growth of the Balanced Scorecard (BSC) as a performance measurement system, will help the company to innovate and continuous improvement with emphasis on Human Resources (HR) as an important investment to reach and improve the performance of the company in accordance with expected. Developing Human Resources (HR) scorecard can help companies to manage employee performance and aligned all employee swith key objectives, by assigning financial and non-financial companies goals, and can help assess the performance, control and take necessary corrective actions to achieve better corporate performance.

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