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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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Media Riset Akuntansi Auditing & Informasi
Published by Universitas Trisakti
ISSN : 14118831     EISSN : 24429708     DOI : 10.25105/mraai
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 5 No. 1 (2005): April" : 5 Documents clear
MANAJEMEN LABA, KUALITAS LABA DAN KREDIBILITAS LAPORAN KEUANGAN R. Rosiyana Dewi
Media Riset Akuntansi, Auditing & Informasi Vol. 5 No. 1 (2005): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1463.864 KB) | DOI: 10.25105/mraai.v5i1.2786

Abstract

The article shows about impact of earning management, especially in earning quality and credibility of financial report. Arrangement the article is based to literature and research prevously. Earning management is an terminology and topic which very important to understand in comprehension by the user of financial report.Financial report be conviced as a quantitative information which very useful in taking a decision. Many companies are very often to provide a financial report in well presentation to maximaize  of prosperity and company market value, it is called earning management. In that case same treatments are able to applied as long as in right principles. Yet it can make a miss decision making and to result low quality of earnings.The high earning quality is earning which describe business prospect and realistic management treatment in considering reality business. A company earning report with a low quality same as incredible financial report.
MERUMUSKAN TUJUAN LAPORAN KEUANGAN BANK SYARIAH : SEBUAH STUDI EKSPLORASI Sofie ,
Media Riset Akuntansi, Auditing & Informasi Vol. 5 No. 1 (2005): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1587.98 KB) | DOI: 10.25105/mraai.v5i1.2788

Abstract

This exploration study examined to construct the objective of Islamic Bank’s financial report. Begin with literature research, the objective of Islamic Bank’s financial report designed by Al-Quran and Hadits, the standar, and the previous research.First focus group with ustadzs was to confirm the result from literature research. And the second focus group with the users of Islamic Bank’s financial report and the academicians had done to maked the model better.Model of the objective of Islamic Bank’s financial report that match with Islamic syariah is the result of this research.
KOREKSI FISKAL, PEMERIKSAAN KEBERATAN DAN BANDING Yoseph Agus
Media Riset Akuntansi, Auditing & Informasi Vol. 5 No. 1 (2005): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2435.587 KB) | DOI: 10.25105/mraai.v5i1.2789

Abstract

Fiscal Correction (reconciliation), tax audit, an objection and an appeal are four related activities taxpayer have to understand fully. On the fiscal correction column, a taxpayer usually put all temporary and permanent differences in order to produce fiscal report as regulated by tax law of provision. This is not over yet. Once, a tax audit find irregularities within taxpayer books of accounts, the Director General of Taxes may issue a Tax Underpayment Assessment, an Additional Tax Underpayment Assessment, a Tax Overpayment Assessment, or a Nil Tax Assessment. A Taxpayer may file an objection with the Director of Taxes. There are only two decisions : rejection or acceptance. A taxpayer may only lodge an appeal with tax court after an Objection Decision has been issued by the Director General of Taxes.
LEVEL KOGNITIF MORAL AUDITOR INDONESIA Rasin Tarigan; Heru Satyanugraha
Media Riset Akuntansi, Auditing & Informasi Vol. 5 No. 1 (2005): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1902.213 KB) | DOI: 10.25105/mraai.v5i1.2790

Abstract

The objective of this paper is to investigate the level of cognitive moral development of Indonesian auditors, and to find out demographic factors which differentiate the level. Defining Issues Test was used to measure the level of cognitive moral development from 100 auditors of public accounting firms in Jakarta. Result show that the level of cognitive moral development of Indonesian auditors are lower than result of previous research of auditors in USA and Hongkong. Demographic factors age, education, gender and experience do not significantly differentiate the level.
TINJAUAN TERHADAP KOMPETENSI DAN INDEPENDENSI AKUNTAN PUBLIK : REFLEKSI ATAS SKANDAL KEUANGAN Hexana Sri Lastanti
Media Riset Akuntansi, Auditing & Informasi Vol. 5 No. 1 (2005): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1228.142 KB) | DOI: 10.25105/mraai.v5i1.2791

Abstract

Scandal happened in most of big companies it generally started by the published financial statement. The scandal actors have usually prepare some tricks so that the published financial statements suit the last goal of their crime motif. In this case, the question is, can the auditors of the financial statements detect these tricks? Or, has it been detected but the auditors let the crime run.The competences or public accountants cover the knowledge component, psychology characteristics, thinking ability, determination of decision strategy, and duty analysis. The independency of public accountant cover mental attitude, independency, and appearance independency. If that happened is auditor unable to detect the tricks financial statement engineering, hence core of its problems is auditor competences. But if that happened is the auditors protect to crime, hence core of its problems is auditor independency.

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