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PERANCANGAN SISTEM INFORMASI PENGGAJIAN TERKOMPUTERISASI DALAM RANGKA MENINGKATKAN EFEKTIVITAS, EFISIENSI, DAN PENGENDALIAN INTERNAL PADA YAYASAN LAZARIS ORELIA WIBOWO, IVONE
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 1 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

This study uses SMAK St. Louis1 and SMAK St.Louis2 as a pilot project. Payroll system in both schools currently has aweakness in the teacherâ€™s attendance recording system and payroll, data are saved manually. This weaknesses lead to some other payroll constraints which resulted less effective, less efficient, and has a weak internal control payroll system. Research conducted in the form of case studies. Type of data collected is qualitative data derived from the internal organization. Data collection methods are interviews and documentation. The unit of analysis in this study is the procedure, documents, and payroll records. Data analysis technique used is systems analysis, design concepts, and physical design. Research has been conducted, resulting in a computerized payroll information system design in order to improve effectiveness, efficiency, and internal controls on Lazaris Foundation. Computerized payroll information system design includes the design concept consists of system flowcharts, Data Flow Diagrams (DFD), Entity Relationship Diagrams (ERD), and physical design consisting of design output, input, databases, and access that results in a payroll application program.

PENGARUH RELEVANSI LABA AKUNTANSI TERHADAP RETURN SAHAM DENGAN RISIKO PERUSAHAAN DAN LEVERAGE SEBAGAI VARIABE PEMODERASI PADA PERUSAHAAN MANUFAKTUR DI BEI HARYANTO, CAROLINA MARGARETH
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 1 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Operations performance of company is measured based on the accounting earnings generated in a period. Accounting earnings is one reference for investors in making investment decisions. Relevance of accounting earnings shows the useful of accounting earnings by investors as a reference for investment decisions. The reaction of investors on the relevance of accounting earnings can be seen from the stock return. Some things affecting the relevance of accounting income on stock returns is the firm risk and leverage. This study aims to examine the effect of the relevance of accounting earnings to stock returns with firm risk and leverage as a moderator variable. The study design is quantitative. The object of research is manufacturing industries listed in Indonesia Stock Exchange in the year 2008-2010 as many as 50 companies selected by purposive sampling technique. Source data obtained from the Indonesia Stock Exchange. Techniques of data analysis was performed with multiple linear regression analysis. The results showed that the relevance of accounting earnings do not affect the return perusaaan and leverage as a moderator variable has no impact on the influence of the relevance of accounting earnings to stock returns. Meanwhile, firm risk is weakening the influence of relevance of accounting earnings to stock returns. This suggests that investors do not use only accounting earnings as the reference for investment decisions.

PENERAPAN SISTEM AKUNTANSI BIAYA UNTUK MENINGKATKAN TINGKAT AKURASI BIAYA PRODUKSI (STUDI PRAKTIK KERJA PADA PT HAMPARAN PLASTINDO RAYA) KURNIAWAN, DAVID
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 1 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Cost accounting is the process of recording, classifying and presenting the costs of production and sale of products or services in a particular way. PT Hamparan Plastindo Raya does not have accurate cost accounting system in determining the cost of production, especially in terms of cost classification. This can affect the quality of cost information and less precise decision-making. This study sought to apply the cost accounting system in order to obtain more accurate cost information, especially about the Cost of Goods Manufactured. Cost of Goods Manufactured can be useful to determine the selling price of the product, monitor production costs and calculate the periodic income. Hence the importance of accuracy of cost information, calculations in this study was made as close as possible to the actual condition of the company. System of cost calculation in this study carried out by collecting the companies original data with some adjustments in order to reach a more precise calculation. The results of this study indicate that companies calculate the Cost of Goods Manufactured is too big rather than actual conditions. This is because the classification of costs that are not appropriate in calculating the Cost of Goods Manufactured and not done an adequate separation between the cost of office and production costs.

PENGARUH GAYA KEPEMIMPINAN TERHADAP KEPUASAN KERJA DENGAN MODERASI LOCUS OF CONTROL DAN KEJELASAN TUGAS PADA PERAN AUDITOR YUNIOR LOSIANA LOMANTO, SILVIA
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 1 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

fairly important. Job satisfaction is seen as one of the factors that affect employee performance. Besides job satisfaction is one of the goals of the KAP. One of the factors that affect job satisfaction is leadership style. Style of leadership is an attitude of someone who can influence others. In addition, some experts argue that the Locus of Control variables may moderate the relationship between leadership style to job satisfaction. Locus of control is a way of looking someone about something that happened to him. Job satisfaction also depends on the auditor explained that the task given to him. Therefore, this study will examine the relationship between leadership style on job satisfaction junior auditors with moderation variable locus of control and clarity of the task. This study uses a questionnaire as a tool to collect data. Questionnaires distributed by sending directly to the KAP-KAP contained in Surabaya. The object of this study was a junior auditor who worked on KAP for less than two years. A total of 200 questionnaires had been distributed, and only 70 questionnaires that can be processed and carried out the research. The results of this study was jointly leadership style variable, locus of control, and task clarity affects job satisfaction, but based on statistical T-test generated that leadership style variables had no effect on job satisfaction of junior auditors, as well as the locus of control and clarity of the task is not is a variable that supports moderation between relationship leadership style and job satisfaction.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA WIJAYA, MARIA
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 1 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

This study is a research conducted on manufacturing companies listed on the Indonesia Stock Exchange and is registered in the PROPER for three years. Awareness of the importance of disclosure of corporate social responsibility (CSR) based on that companies have not only economic and legal obligations to the shareholder, but also obligations to stakeholders. CSR suggest that corporate responsibility should be based on the triple bottom lines of corporate responsibility on social, environmental, and financial. The factors that company size, leverage, size of the board of commissioners, profitability, and environmental performance. The data used total 11 companies in the year 2008-2010. The sample is obtained by using purposive sampling method. Data collection method used in this study was content analysis of social disclosures in corporate annual reports. Statistical methos use in this study is a multiple regression with SPSS 17.0 for windows. The results of this study indicate that company size significantly influence the disclosure of social responsibility, but to leverage, size of the board of commissioners, profitability, and environmental performance does not effect the disclosure of social responsibility.

PERANCANGAN SISTEM INFORMASI AKUNTANSI TERKOMPUTERISASI ATAS SIKLUS PENGGAJIAN PADA PT. DUTA AUDIO INTI DI SURABAYA KRISTANTI, AMEYLIA
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 1 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

PT. Duta Audio Inti is a company specialized in the supply of rental services sound system and generator. As long as these companies use manual accounting information system for payroll cycle, in which the system is not adequate because the system is not able to information needs of the company. Information generated from manual payroll system is often inaccurate and require a lot of time and effort to obtain the desired information. Therefore, this study aims to create a computerized accounting information system design for the payroll cycle at PT. Duta Audio Inti in Surabaya so as to meet the needs of the company payroll information accurate and timely and can minimize the errors that occur within the company. This study is a applied research with case study. Type of data used in this study is qualitative data and data sources in this study come from internal sources, form the primary data obtained directly from the company as its source. The method used is a preliminary study and field studies include observation, interview and documentation. Techniques of analysis in this study follow the steps in the System Development Life Cycle (SDLC) that is systems analysis, conceptual design and physical design. The results of this study are the conceptual design of the Data Flow Diagram (DFD) and Entity Relationship Diagram (ERD), physical design includes output design, database design, input design, control matrix design, decision tables design, and control applications design. With this information system had planned, expected to overcome the problems that occur in the company's payroll cycle.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN KONSERVATISME PADA PERUSAHAAN MANUFAKTUR DI BEI OKTOMEGAH, CALVIN
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 1 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Management has options in choosing the method of accounting to produce financial statements in accordance with the conditions of their respective companies. In an effort to produce financial statements, one of the principle adopted is conservatism. Conservatism is the prudential principle which if implemented would result in the figures tend to be low income and assets. Conservatism is influenced by several factors, namely debt covenants, bonus plan, and political cost. This study aims to determine the factors that affect the application of conservatism. The study design is the object of research is quantitative and manufacturing industries listed in Indonesia Stock Exchange in the year 2008-2010 which was chosen by purposive sampling technique. Source data obtained from the Indonesia Stock Exchange. Data analysis was performed with multiple linear regression analysis. The results showed that the debt covenants and political costs have a positive influence on conservatism. Meanwhile, the bonus plan has no effect on conservatism. This is because the bonus plan which is represented by structure of managerial ownership in companies in Indonesia are relatively small, so it does not affect the application of conservatism.

PENGARUH LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN INFORMASI SOSIAL PADA PERUSAHAAN MANUFAKTUR DI BEI ., NOVRIANTO
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 1 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

The current information that has been required by the Government to each company's information on social responsibility or corporate social responsibility (CSR). Social responsibility is a concept that rganizations, in particular the company because it has a responsibility to consumers, employees, shareholders, communities and the environment in all aspects of the company's operations. Therefore, this research aims to analyze the factors affecting the disclosure of information on the social manufacturing company in Indonesia stock exchange (IDX) period 2008- 2010. A variable that is used is the disclosure of research information or CSR, social leverage, profitability, and the size of the company. This research uses the technique of purposive sampling that have criteria i.e. manufacturing company has to publish and publicize annual report 2008-2010 period in its entirety. The study used a sample of the 21 companies with manufacturing 2008-2010 period. Techniques of data analysis using regression analysis. The results of analysis demonstrate that leverage proven had a negative influence and is not significant to social information disclosure. In addition, profitability is proven to have a positive and significant influence to the disclosure of the information society. This means that the higher the value of the profitability of the company then the less social information disclosure. On the company size shows that have a positive influence and don't significantly to social information disclosure.

PENGARUH KARAKTERISTIK DEWAN KOMISARIS SEBAGAI MEKANISME GOOD CORPORATE GOVENANCE TERHADAP TINGKAT KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI LIMANTAUW, SHIRLY
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 1 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Accounting conservatism in corporate applied in varying degrees. One of the factors that determine the level of conservatism is the commitment of management and internal party companies to provide transparent information, accurate and not misleading to investors, which is the implementation of good corporate governance. In carrying out its oversight duties, the board requires quality information, so that conservatism can help the board of directors in improving the quality of corporate financial statement information and reducing agency costs. This study aims to analyze the influence of the characteristics of the board of commissioners as corporate governance mechanisms on the level of accounting conservatism. Characteristics of the board used is the proportion of independent commissioner and the commissioner of stock ownership by affiliated. This study uses a measure of accruals to measure the level of conservatism, as well as profitability and leverage as control variables. This study used a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) of 2008 to 2010. Samples were selected using purposive sampling method, and obtained a sample of 56 companies. Hypothesis testing is done by regression methods that meet the assumptions BLUE (Best Linear Unbiased Estimate). The results of this study indicate that the proportion of independent commissioners have no influence to the level of accounting conservatism, while the ownership of shares by the commissioner affiliated significantly negative effect on the level of accounting conservatism.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR MENJADI AKUNTAN PUBLIK OLEH MAHASISWA JURUSAN AKUNTANSI SETIAWAN CHAN, ANDI
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 1 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Students majoring in accounting after graduation will ventually enter the workforce will also be encouraged to choose a career in accounting, one of which is a public accountant. Employment as a public accountant is one of the professional services whose services are needed, especially in terms of examination of financial statements. The purpose of this study was to determine whether the financial reward factor, professional training, professional recognition , social values, work environment, labor market considerations, personality and academic achievement of students influence the election of a public accounting career. The sample used in this study were students majoring in business accounting faculty Unika Widya Mandala Surabaya force 2008. The method of analysis in this study using multiple regression statistical analysis. The conclusion that can be obtained from this study is the training of professionals and personalities significant effect on interest in becoming a public accountant. Variable financial rewards, work environment, labor market considerations and academic achievement no significant effect on interest in becoming a public accountant.

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Contact Name
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Journal Mail Official
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Kota surabaya,

Jawa timur

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