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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. 6 No. 2 (2006): Agustus" : 5 Documents clear
Menerapkan Model Accelerated Learning dalam Pembelajaran Akuntansi: Sebuah Pedoman untuk Dosen-Dosen Akuntansi Se Tin
Media Riset Akuntansi, Auditing & Informasi Vol. 6 No. 2 (2006): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1222.706 KB) | DOI: 10.25105/mraai.v6i2.915

Abstract

This article aims to give understanding about how learning with accelerated learning approach is very important and explain how to designed accountancy subject with accelerated learning approach. The outline emphasize at three things. First, concept of accelerated learning. Second, model of acceleratedleaming. Third, usage of accel­erated learning model in designing study of accountancy in class. Accelerated learning model in this article emphasize at emotional side of student. There is four keywords of accelerated learning model (grow, doing, named, demonstrate, repeat and celebrate). This model is result of collaborated between quantum teaching mode! (1999) and genius learning strategy model (2003).Keywords: accelerated learning, pm, doing, named, demonstrate, repeat, celebrate
Mencari Variabel-variabel Yang Mempengaruhi Sikap Mental Entrepreneural (Wirausaha)Pada Pemerintah Kabupaten Serdang Bedagai Arfan Ikhsan
Media Riset Akuntansi, Auditing & Informasi Vol. 6 No. 2 (2006): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (620.25 KB) | DOI: 10.25105/mraai.v6i2.916

Abstract

This research try to find some variables that influence entrepreneurial mental attitude at government of Serdang Bedagai Regency. independent variable which considered in this research is hierarchy, formalizes, trust, mission, ethics and regulation barriers level. Those independent variables will be able to improve society satisfaction, reduc­tion of level of bureaucracy and improvement of risking tendency. The data of this research collected from organization chart of Serdang Bedagai Regency. Amount of 68 responders participated in this research. Hereinafter this data processed by using multiple regression analysis. The result shows that formalizes, trust, mission, ethics and regulation barriers level have an effect significantly toward society satisfaction and also bureaucracy. Meanwhile risking tendency is significantly influenced by hierarchy, formalizes, mission and ethics.Key Words: hierarchy, formalizes, trust, mission, ethics and regulation barriers level
Analisis Proses Pengendalian Manajemen Pada Dinas Pertanian Aceh Tamiang Muhammad Zilal Hamzah; Asma'i ,
Media Riset Akuntansi, Auditing & Informasi Vol. 6 No. 2 (2006): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1230.347 KB) | DOI: 10.25105/mraai.v6i2.917

Abstract

The aim of this research is to know does the application management of controlling process at Aceh Tamiang Agriculture Department has run better? and to identify the weakness of management controlling process at Aceh Tamiang Agriculture Department. Data is collected by interview and d Nation in part of finance conducted byAnalysis writercan be pulled by the following conclusion:Srategic plan have been put across because there are long-range planning and goals which must reach. In the case of compilation of budget there cooperation among under, middle and upper level, however financial statements often lose time because there is no punishment to the maker of overdue report. Observations of operational not yet run better because there is no part of super-visor which is independent. Its Minim of compensation to officer, make officer demotivates to work better. Given compensation is only just the main compensation.keyword; Management Process.
PENGARUH SINERGI, KREDIBILITAS, KEPEMILIKAN BARU, BUDAYA DAN TATA KELOLA PERUSAHAAN TERHADAP KINERJA BANK PASCA PRIVATISASI DI INDONESIA. Hadiyanto Budisetio
Media Riset Akuntansi, Auditing & Informasi Vol. 6 No. 2 (2006): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (629.628 KB) | DOI: 10.25105/mraai.v6i2.918

Abstract

The purpose of this research is to address and learn more about privatization, especially in the banking industry in Indonesia. This research will be seen purely from the academic point of views which definitely involving many aspects of the theories that have been developed by expert from overseas and local as well. The focus of this study is to identify the impact of several important variables such as synergy, credibility, new ownership, culture and good corporate governance to the bank performance after privatized. Those five variables are believed to be the critical aspects in the merger and acquisition process. In order to support this research we have developed a simple research model. This model could help simplify the way of thinking and make better frame­work for the research. A simple questionnaire has also been developed in order to collect the primary data from target respondents, even though the depth of the questionnaire was not proven yet. Respondents who participate in this research are coming from privatized banks, either the bank was privatized through Initial Public Offering or through strategic partner. There were 188 data collected from more than 300 questionnaires distributed to bank officers at the head office of privatized banks in Indonesia. All variables used in this research can not be measured directly. Therefore, to be more accurate, it was done through some of indicators. Sequential Equation Modeling has been chosen as the research methodology and Lisrel 8.30 and SPSS 13.0 has also been chosen as the statistic software to be used.As a result of this research, only two hypotheses can be confirmed and the other nine hypotheses can not be confirmed. These results definitely do not match with the previous research conducted by researchers from other countries, but it could be used to broaden our way of thinking whereby other situation and condition could really produce different result.Keywords: Privatization, Questionaire, Sequential Equation Modeling
PENGARUH PELAKSANAAN ETIKA PROFESI TERHADAP PENGAMBILAN KEPUTUSAN AKUNTAN PUBLIK (AUDITOR) Hery ,
Media Riset Akuntansi, Auditing & Informasi Vol. 6 No. 2 (2006): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1218.775 KB) | DOI: 10.25105/mraai.v6i2.919

Abstract

The main purpose of this research is to find out: (1) in how far public accountant have understood about the implementation of professional ethics, and (2) how influence the implementation of professional ethics toward public accountant's decision making that can be accounted for. That method was adopted to Collect data was based on survey method and convenience sampling. Primary data was taken from closed questionnaire, taken from 85 public accountant. The Scale measurement using the method of Likert's scale on five points. Data then was analysed statistically (quantitative) by used one-sample test and regression aquation to prove the truth of hypothesis. The result of analysis shows that public accountant mostly have understood about the implementation of professional ethics. Generally, according to Sonny Keraf (1998) : a professional person is a person that is always doing activities (work) by refer to professional ethics.Keywords : professional ethics, decision making, public accountant

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