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Contact Name
Moh Shidqon
Contact Email
ajid.shidqon@trisakti.ac.id
Phone
+6281574360223
Journal Mail Official
mraaifeb@trisakti.ac.id
Editorial Address
Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung Hendriawan Sie Lantai 3, Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440 Telp: 021-5663232(ext.8334)
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Kota adm. jakarta barat,
Dki jakarta
INDONESIA
Media Riset Akuntansi Auditing & Informasi
Published by Universitas Trisakti
ISSN : 14118831     EISSN : 24429708     DOI : 10.25105/mraai
Core Subject : Economy,
Media Riset Akuntansi Auditing & Informasi (MRAAI) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2002, three times a year, (April, August, December). This journal was accredited by Dikti of 2006-2009. Start from 2015, we change the publication frequency to twice a year (April and September) The aim of Media Riset Akuntansi Auditing & Informasi to disseminate research result in accounting, auditing and information. This journal did not give limitation on research method, both of quantitative and qualitative can be accepted. The article that was submitted can be used in Bahasa or English. The decision for acceptance depends on blind review results. Several criteria to be accepted are: originality, novelty, proper research method and give the real contribution to theory development, or future research or practitioners. This journal is Open Access journal. This journal allows readers to read, download, copy, distribute, print, search or link to the full texts or its articles and to use them for any other lawful purpose.
Articles 5 Documents
Search results for , issue "Vol. 2 No. 2 (2002): Agustus" : 5 Documents clear
PENGARUH PENGUMUMAN SAHAM BONUS TERHADAP VOLUME PERDAGANGAN SAHAM Ardiansyah R.
Media Riset Akuntansi, Auditing & Informasi Vol. 2 No. 2 (2002): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1502.349 KB) | DOI: 10.25105/mraai.v2i2.1799

Abstract

The aim of this research is to test the information content from the announcement of share bonus. For that research is rarely to be observed. However, that research can use the near theory, like stock split and stock dividend. That announcement can be the one classified, it can be said the other term is stock distribution.This research is to use the secondary data and the measurement is called the trading volume actilAty. The reason of using of that measurement, because it is the important thing, beside the stock price. By observing the trading volume activity it can be seen the fluctuation of the meeting from the demand and supply side. For knowing the significant of changing in the trading volume activity can be measured by approaching the compare mean, that approaching is to compare between before and after share announcement. That event could be a signal for the stock market and it is having the information contentFor this research, it also use the earning growth, that earning is usually as a indicator of good or bad performance from the company condition. This can describe what the companies look. And also this can add the research analysis, then more supported. And that research can be the combination of analysis method between the fundamental and technical analysis.The result of this research indicates, the event can affect the trading volume for all companies and for companies in non-manufacturing and also for in the crisis period. But the market reaction tend to the negative reaction by assuming that there is no spread information before that event.Keywords: Sham bonus, trading volume activity and earning growth.
TINJAUAN TEORITIS AKUNTANSI SOSIAL (SOCIAL ACCOUNTING) DAN PENERAPANNYA DI INDONESIA Azizul Kholis
Media Riset Akuntansi, Auditing & Informasi Vol. 2 No. 2 (2002): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1067.22 KB) | DOI: 10.25105/mraai.v2i2.1801

Abstract

Ide dasar yang meiandasi perlunya dikembangkan akuntansi sosial (social accounting) adalah tuntutan terhadap perluasan tanggung jawab perusahaan. Akuntansi sosial mengisyaratkan bahwa suatu entitas bisnis tidak dapat dipisahkan dengan lingkungan sosial dimana entitas tersebut berada, sehingga interaksi antara keduanya pedu diakomodasi dalam teknikdan metode akuntansi. Makalah ini membahas secara teodtistentang akuntansi sosial dan penerapannya di Indonesia dengan satu kesimpulan bahwa penerapan akuntansi sosial di Indonesia masih sangat rendah dan peran akuntansi sosial menjad relevan sebagai solusi bagi permasalahan sosial yang dihadapi oleh perusahan di Indoensia.Kata kunci : Tanggung jawab perusahaan, Akuntansi sosial, Permasalahan sosial
BEBERAPA DIMENSI AKUNTANSI : MENURUT ALQUR'AN, MAHWAH, SEJARAH ISLAM DAN KINI Sofyan Syafri Harahap
Media Riset Akuntansi, Auditing & Informasi Vol. 2 No. 2 (2002): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2792.681 KB) | DOI: 10.25105/mraai.v2i2.1804

Abstract

Islamic Accounting is a new phenomenon. The emerging educated people from Islamic society produces a new machhe to revisit Islamic heredty in social, political, economics and business knowledge. The domination of capitalist accounting has influenced our social, political, economics as well as our accounting system. The discussion of Islamic Accounting has been started either by Non-Muslim scholar or Muslim Scholar At least there are three Ihews evlaining the form of Islamic Accounting: Islamic accounting based on Alguran, based on Islamic history applied by ''daulah Islamiyatf (Muslim govemment) and based on reconstruction from capitalist accounting system. Those three views will be discussed in this paper.Hai orang orang yang beriman masuklah kamu ke dalam Islam keseluruhan dan jangan kamu turut langkah Iangkah syaitan. Sesungguhnya syetan itu musuh nyata bagimu (Albaqarah 208)We are like a big fish that has been pulled from the water and is flopping wildly to find its way back in (Lester Thurow, 1996 The Future ofCapitalism)
ANALISIS LAPORAN KEUANGAN DENGAN MENGGUNAKAN RASIO CAMEL DAN METODE ALTMAN SEBAGAI ALAT UNTUK MEMPREDIKSI TINGKAT KEGAGALAN USAHA BANK Murtanto ,; Zeny Arfiana
Media Riset Akuntansi, Auditing & Informasi Vol. 2 No. 2 (2002): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (705.747 KB) | DOI: 10.25105/mraai.v2i2.1829

Abstract

Tujuan dad pane:titian ird adalah untuk mempredksi kebangkrutan suatu Bank dertgan menganalisa laporan keuangannya melalui rasio CAMEL dan metode ALTMAN. Langkah-langkahyang cigunakan penuris dalam penelitian ini adalah pertama mengulcur tingkatkesehatan bank selama duatahun bertuuttuutdangan menggunakan rasio CAMEL. Kemudian dad hasil rasio tersebut dibandngkan dengan menggunakan metode ALTMAN sebagai ukuran prediksi kebangkrutannya. Hasil penelitian menunjukkan keterkaitan antara rasio CAMEL dengan metode ALTMAN, dmana bank-bank yang dkategorikan kurang sehat dan cukup sehat akan dipredksi mengalami kebangknitan. Hal datas dharapkan dapat menjal masukan bagi bank-bank sebagai peringatan akan potensi kebangkrutan dan bisa mengantisipasi kebangkrutan tersebut dengan melakukan analisa terhadap rasio keuangan.Kata kunci Kebangkrutan, Rasio CAMEL, Metode ALTMAN
KREDIBILITAS DEPARTEMEN INTERNAL AUDIT Murtanto ,
Media Riset Akuntansi, Auditing & Informasi Vol. 2 No. 2 (2002): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (652.806 KB) | DOI: 10.25105/mraai.v2i2.1830

Abstract

Kredibilitas merupakan suatu nitai yang tidak mudah untuk diraih. Bagi suatu departemen dan segenap anggota didalamnya, kredibilitas akan membantu meningkatkan kepercayaan para pemakai terhadap aktivitas atau jasa yang dberikan. Salah satu departemen dalamsuatu entitas bisnis atau bentuk organisasi Iainnya yang sangat mernbutuhkan Vedbilitas adatah departernen internal aucfit. Departemen internal audit hams memiliki kredibilitas karena sangat berhubungan dengan peranannya dalarn membantu efektivitas dan efisiensi operasi suatu entitas. Kredibilitas ini dapat dibangun dengan berbagai cara seperti membentuk organisasi profesional, menetapkan standar profesional internal audit, kode etik profesi, membentuk budaya internal audit, melakukan sertifikasi profesi internal audit, melakukan kajian-kajian empiris untuk mengembangkan karakteristik yang dapat membantu untuk meningkatkan kredibilitas dan usaha-usaha lainnya.Kota kunci : ktedibilitas, internal audit, departernen

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