cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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)
Location
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,
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. 9 No. 2 (2009): Agustus" : 5 Documents clear
MODEL AUDIT PEMERINTAHAN YANG MEMPUNYAI IMPLIKASI TERHADAP KUALITAS AKUNTABILITAS KEUANGAN INSTANSI PEMERINTAH DAERAH Dadang Sadeli
Media Riset Akuntansi, Auditing & Informasi Vol. 9 No. 2 (2009): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1450.51 KB) | DOI: 10.25105/mraai.v9i2.725

Abstract

The research studies and examines about government audit model and implication on quality of local government agency financial accountability. The study was conducted by survey method. The size of samples was 150 official local Municipal Government and Regency's official offices in West Java Province area. The analysis method used in this research was descriptive analysis with the analysis tool using the Structural Equation Modeling (SEM).Rresearch findings: (1) accomplishment of government audit may significantly be explained by financial audit, performance audit, and investigation audit, (2) quality of local government agency financial accountability significantly may be accounted for by financial accountability containing a financial responsibility in keeping with government program and activity, financial accountability containing financial performance evaluation, financial accountability that was built on the basis of reliable information system, objective and independent evaluation on financial accountability, follow-up of assessment report on financial accountability, (3) implementation of government audit has implication on quality of local government agency financial accountability.Keywords: government audit, financial audit, performance audit, and investigation audit, and quality of local government agency financial accountability.
PENJELASAN POLA VOLUME PERDAGANGAN TRADER DENGAN DATA TRANSAKSI ORDER SAHAM DI BURSA EFEK INDONESIA Ghazali Syamni; Aiyub ,; Juilimursyida Ganto; Azhar ,
Media Riset Akuntansi, Auditing & Informasi Vol. 9 No. 2 (2009): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (932.99 KB) | DOI: 10.25105/mraai.v9i2.726

Abstract

The objectives of this research is to explain pattern of behavior of trading volume intraday investor inform and investor uninformed, and analysis contribution of the both investors in explaining pattern behavior of investors trading volume in Indonesia Stock Exchange. Regression analysis result indicates that investor or trader informed is more contributionly in explaining trading volume pattern in all time intervals, but not all investors or traders uninformed contributions in all time intervals. Only order informed is more can explain trading volume pattern compared with order uninformed. Regression result finds that order status match have to share is determine trading volume pattern intraday. The role of more determined by INFBM and INFSM compared with UNFBM and UNFSM. While order status amend, open and withdraw is less have casting for determining trading volume pattern intraday. Some possibility of this development of researchs in the future, between the are test the relation of behavior of investors at trading volumes by dividing investor inform with block tradings. This division anticipated to give different response at trading volume pattern. usage of stock transaction data intraday before applying ofpre-opening in Indonesia Stock Exchange.Keywords: trading volume, investor behavior,
PENGARUH KECERDASAN EMOSIONAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DIMODERASI OLEH KEPERCAYAAN DIRT H. Kirmizi R
Media Riset Akuntansi, Auditing & Informasi Vol. 9 No. 2 (2009): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1683.574 KB) | DOI: 10.25105/mraai.v9i2.727

Abstract

The purpose of this study is to examine the effect of emotional intelligence in terms of three dimension (self regulation, motivation, and social skills) on the level of understanding of accounting for the students of Accounting Department, Faculty of Economic of State Islamic University Sultan Syarif Kasim Riau. This study also examines the effect of emotional intelligence on the level of understanding of accounting moderated by variable ofstrong self-confidence. This study is an empirical research which is using purposive technic sampling in drawing sample. The craeteria of sample were the students of Accounting Department who have completed 110 semester credit systems by assuming that the students in sample have been completed almost all of the subject presented in eight semesters. Based on the craeteria, sample have been drawn 350 of accounting students. The results of the study are that there has been significant effect of self regulation on the understanding of accounting; there has been a negative effect of strong self-confidence on relationship between motivation and understanding of accounting; therefore, motivation has significantly affected understanding of accounting; and also, there has been negatifeffect of strong self-confidence on relationship between motivation and understanding of accounting; however, social skills could significantly affect understanding of accounting; and finaly, strong self-confidence significantly affect on relationship between social skill and understanding ofaccounting.Keyword: emotional intelligence, self regualtion, motivation, social skills, strong selfconfidence, and level ofunderstanding ofaccounting.
PENGARUH UKURAN PERUSAHAAN,MANAJEMEN LABA,TARIP PAJAK EFEKTIP,PERATA LABA,KONSERVATISMA TERHADAP BEDA LABA AKUNTANSI DENGAN LABA PAJAK Hotman T. Pohan
Media Riset Akuntansi, Auditing & Informasi Vol. 9 No. 2 (2009): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1370.707 KB) | DOI: 10.25105/mraai.v9i2.1004

Abstract

The objective of this research is to prove the factors that assumed influence book -tax different significantly or not. The method of this research is multivariate analysis with independent variables are size, earning management, effective tax rate,income smoothing and conservatism.The result of this research, is that earning management influence negatively and significantly toward book- tax difference, income smoothing influence positively and significantly,conservatism influence positive and significantly toward boo-tax difference, mieanwhile size and effective tax rate has no influence toward book-tax difference, simultaniosly all factors significantly influence toward book-tax different with coefficient determination 26,5%..Keyword : book-tax different, size,earning management, effective tax rate, income smoothing, conservatism.
ANALISIS JUMLAH WAJIB PAJAK ORANG PRIBADI DILLHAT DARI JENIS PEKERJAAN DAN PENGARUHNYA TERHADAP PENERIMAAN PAJAK PENGHASILAN DI KPP PRATAMA BEKASI UTARA Haris ,; Salip ,
Media Riset Akuntansi, Auditing & Informasi Vol. 9 No. 2 (2009): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (678.954 KB) | DOI: 10.25105/mraai.v9i2.1005

Abstract

Struktur Penerimaan Pemerintah has bergeser Dari ketergantungan luar negeri Bantuan Dan Minyak dan alam gas untuk review Pendapatan Pajak. Oleh KARENA ITU Sektor Perpajakan di Indonesia diperbarui. Beberapa tindakan has diambil Yang can menghasilkan Pendapatan Pajak ditunjukan kepada Pemerintah. Hal Penyanyi sejalan DENGAN Perpajakan reformasi di Tahun amandemen undang -undang Perpajakan Penyanyi Tahun 2000. Hal Penyanyi menunjukkan bahwa Pemerintah Mulai Fokus melakukan Perbaikan untuk review get LEBIH Banyak wajib Pajak through intensifikasi Dan ekstensifikasi Pajak Potensi. Mencari Google Artikel Harapan bahwa tindakan Penyanyi can be meningkatkan jumlah wajib Pajak terutama wajib Pajak Pribadi. PADA akhirnya, ITU akan berdampak PADA Pendapatan Pemerintah Pajak.Berdasarkan hasil temuan statistik Pengujian DENGAN using uji global, menyimpulkan bahwa Jangka Waktu pegawai Pemerintah Wajib Pajak Pribadi, pegawai Swasta Dan Tenaga kerja gratis di KPP Pratama Bekasi Utara memiliki Dampak Yang signifikan Terhadap Penerimaan Pendapatan Pajak Penghasilan, meskipun dampaknya randah. Berdasarkan Pengujian parsial, hasilnya menyimpulkan bahwa Jangka Waktu wajib Pajak Pribadi Dari pegawai Pemerintah, pegawai Swasta Dan Tenaga kerja gratis menghasilkan Dampak Yang signifikan Terhadap Penerimaan Pendapatan Pajak Penghasilan. UNTUK kontribusi wajib Pajak Pribadi berdasarkan pendudukannya Terhadap Penerimaan Pajak Penghasilan di KPP Pratama Bekasi Utara menunjukkan bahwa wajib Pajak Pribadi Dari pegawai Pemerintah menghasilkan Tanda kontribusi negatif flcantly. SEMENTARA ITU, kontribusi ofpersonal wajib Pajak Dari karyawan swasta menghasilkan kontribusi positif Beroperasi signifikan. UNTUK wajib Pajak Pribadi offree Tenaga kerja menunjukkan kontribusi positif, namun TIDAK signifikan.Kata kunci: Pajak Penghasilan, Personal Wajib Pajak, Pegawai Pemerintah, Karyawan Swasta, Dan Gratis Buruh

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2009 2009


Reset
Filter By Issues
All Issue Vol. 23 No. 2 (2023): September Vol. 23 No. 1 (2023): April Vol. 22 No. 2 (2022): September Vol. 22 No. 1 (2022): April Vol. 21 No. 2 (2021): September Vol. 21 No. 1 (2021): April Vol. 20 No. 2 (2020): September Vol. 20 No. 1 (2020): April Vol. 19 No. 2 (2019): September Vol. 19 No. 1 (2019): April Vol. 18 No. 2 (2018): September Vol. 18 No. 1 (2018): APRIL Vol. 17 No. 2 (2017): September Vol. 17 No. 1 (2017): April Vol. 16 No. 2 (2016): September Vol. 16 No. 1 (2016): April Vol. 15 No. 2 (2015): September Vol. 15 No. 1 (2015): April Vol. 14 No. 3 (2014): Desember Vol. 14 No. 2 (2014): Agustus Vol. 14 No. 1 (2014): April Vol. 13 No. 3 (2013): Desember Vol. 13 No. 2 (2013): Agustus Vol. 13 No. 1 (2013): April Vol. 12 No. 3 (2012): Desember Vol. 12 No. 2 (2012): Agustus Vol. 12 No. 1 (2012): April Vol. 11 No. 3 (2011): DESEMBER Vol. 11 No. 2 (2011): Agustus Vol. 11 No. 1 (2011): April Vol. 10 No. 3 (2010): Desember Vol. 10 No. 2 (2010): Agustus Vol. 10 No. 1 (2010): APRIL Vol. 9 No. 3 (2009): Desember Vol. 9 No. 2 (2009): Agustus Vol. 9 No. 1 (2009): April Vol. 8 No. 3 (2008): Desember Vol. 8 No. 2 (2008): Agustus Vol. 8 No. 1 (2008): April Vol. 7 No. 3 (2007): Desember Vol. 7 No. 2 (2007): Agustus Vol. 7 No. 1 (2007): April Vol. 6 No. 3 (2006): Desember Vol. 6 No. 2 (2006): Agustus Vol. 6 No. 1 (2006): April Vol. 5 No. 3 (2005): Desember Vol. 5 No. 2 (2005): Agustus Vol. 5 No. 1 (2005): April Vol. 4 No. 3 (2004): Desember Vol. 4 No. 2 (2004): Agustus Vol. 4 No. 1 (2004): April Vol. 3 No. 3 (2003): Desember Vol. 3 No. 2 (2003): Agustus Vol. 2 No. 3 (2002): Desember Vol. 2 No. 2 (2002): Agustus Vol. 2 No. 1 (2002): April Vol. 1 No. 3 (2001): Desember Vol. 1 No. 2 (2001): Agustus Vol. 1 No. 1 (2001): April More Issue