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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. 3 (2002): Desember" : 5 Documents clear
MENGHITUNG ZAKAT PERUSAHAAN (Studi Kasus pada PT. Asuransi Takaful, BSM, BPRS, Dompet Dhuafa, BMT dan Pos Keadilan Peduli Umat) Sofyan S. Harahap; Muh. Yusuf
Media Riset Akuntansi, Auditing & Informasi Vol. 2 No. 3 (2002): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1484.853 KB) | DOI: 10.25105/mraai.v2i3.1824

Abstract

Zakat is a part of a personal muslim responsibility, it is the third of uarkanul Islam". The development of business entity affects the map, types, and characteristics of business, then affects also the map of zakat dues. During the period of the Prophet Muhammad, the type of business was different from the type of business today. There is no a specific Quranic ayah or hadist determines the company zakat rate. Mostly the rate of zakat based on economic activities rather than on an entity. In that case we have a problem how to calculate a company zakat. This study will discuss how some companies which daim as a syariah companies calculate their entity zakat. This issue becomes more important after the government implement the Zakat Act (UU) No 38/ 1998.Keywords: Islamic Fiqih, Zakat, Islamic accounting, Islamic organaization.
MASALAH SOSIAL DALAM DUNIA BISNIS DI INDONESIA : SEBUAH PERSPEKTIF AKUNTANSI SOSIAL Azizul Kholis
Media Riset Akuntansi, Auditing & Informasi Vol. 2 No. 3 (2002): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (676.704 KB) | DOI: 10.25105/mraai.v2i3.1825

Abstract

The Collapse of Indonesian corporation, to some extent, due to its internal entity environment. The lack of social concern, showed by extent of social disclosure through financial report by entities is a root of the problem. So far the orientation of financial report only to shareholders. To create an effective communication between business and society the role of financial accounting is important Social Accounting argues that the going concern of a company cannot be separated from sodety. The paper argues that in Indonesian business needs social reporting to develop social stability and the healthy of economy and investment.Keywords: Social problem, Social environment, Social accounting, Social disclosure.
RELEVANSI NILAI DARI NILAI BUKU EKUITAS Deni Darmawati
Media Riset Akuntansi, Auditing & Informasi Vol. 2 No. 3 (2002): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (749.747 KB) | DOI: 10.25105/mraai.v2i3.1826

Abstract

The book value of equity can be used as a control variable to show relation-ship between share price and earning. Book value of equity becomes a variable that has a relevant value in economic perspective. There was not much a research to test the relevant value of book value of equity in Indonesia. The content of information of book value can be used to analyze shares price data besides earning.Keywords: Book value, Equity, Share price, Earning.
TEORI PRODUCT LIFE CYCLE : SUATU ALAT UNTUK FORMULASI STRATEGICAL ALIGNMENT Abd. Hamid Habbe
Media Riset Akuntansi, Auditing & Informasi Vol. 2 No. 3 (2002): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1166.34 KB) | DOI: 10.25105/mraai.v2i3.1827

Abstract

The theory of Product Life Cycle (PLC) can be used as a guide or instrument to formulate and implement a strategy that fits the business environment based on phase analysis of deterministic characteristics in PLC. The organization strategy chosen by a company can be changed according to the environment change. The paper argues that organization strategy selection is an ongoing process.Keywords: Product life cycle, Organization strategy, Changes.
SERTIFIKASI : UPAYA MEMANTAPKAN PROFESIONALISME AKUNTAN Murtanto ,
Media Riset Akuntansi, Auditing & Informasi Vol. 2 No. 3 (2002): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (733.622 KB) | DOI: 10.25105/mraai.v2i3.1828

Abstract

Good Corporate Governance (GCG) practice can produce a quality. In implementing GCG accounting profession should response sitively to the changing environment, social needs, and quality demand. Accounting fession should provide a quality service with consistently comply with standards, ethi I principle% and code of ethics. The paper argues that one of strategy to maintain qu ity of accounting profes-sion is to apply a certification process.Keywords: Good corporate governance, Accounting profpssion, Quality service, Certification.

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