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PENGGUNAAN TARGET COSTING DALAM PENGEMBANGAN PRODUK SARI, PUTRI ZANUFA
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 4 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Tight competition caused the company should try to make adjustments to the consumer. Strict competition makes consumers have many choices of products for consumption. Companies should pay attention to the issue price if you want to be the choice of consumers in purchasing decisions.Target costing seems to fit the needs of the company's price adjustment related problems at more stringent levels of competition. Target costing is an attempt to set the cost of the product in accordance with the selling price to be determined. Target costing is the selling price minus the expected profit rate. The use of target costing will cause the company is able to sell products at a price that is acceptable to consumers. Condition of existing opportunities for successful product development. The use of target costing works well, if supported by the ability to create efficiencies and cost effectiveness in the production process. It is intended that each production activity is able to bring operational costs down, and eventually be able to produce cost calculations in accordance with the target. It is also capable of producing products with low price in accordance with the quality expectations of consumers but are still acceptable.

PERKEMBANGAN STANDAR AKUNTANSI KEUANGAN DI INDONESIA PRASETYA, FERRY DANU
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 4 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Environment and conditions for the existence of legal, social and economic politics vary between countries lent to different accounting standards as well. Financial Accounting Standards of quality is one of the essential infrastructure to realize such transparacy. Financial Accounting Standards is a frame of reference in the prosedurs relating to financial statement presentation. The existence of the Financial Accounting Standards are needed to form a common procedure in explaining how the financial statements prepared and presented. In Indonesia, the Financial Accounting Standards known as the Financial Accounting Standards (IFRSs) which is a result of the formulation of Indonesian Accounting Principals Committee in 1994, replacing the accounting principles Indonesia in 1984. Financial Accounting Standards consist of a Statement of the basic framework of the preparation and presentation of financial statements. SAk is effective starting date of January 1, 1995. As a guide the preparation and presentation of GAAP financial statement into a binding rule, so that the bias toward an understanding of the postal financial statement can be avoided. Indonesia is the case when the harmonization of GAAP toUS-GAAP to IFRS cause changes in the principles of the rules-based system to a principles-based system. IFRS (International Financial Accounting Standards) is an effort to strengthen the global financial architecture and the search for lasting solutions to the lack of transparency of financial information.

PENGARUH FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA DENGAN MODERASI CORPORATE GOVERNANCE Tannaya, Calvin Ivanoko Novara; Lasdi, Lodovicus
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 10, No 1 (2021)
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v10i1.3453

Earnings management is often carried out by companies that are experiencing going concern problems. Earnings management is often associated with the act of manipulating financial statements that can harm shareholders. In overcoming these problems, corporate governance is often used to prevent earnings management practices and be able to provide accountable financial reports. Through this study, we will see and analyze how the effect of financial distress on the possibility of earnings management by moderating corporate governance mechanisms. Manufacturing companies on the IDX with the period 2015 to 2019 were chosen as objects for analysis in this study. The data obtained were processed using multiple linear regression techniques. This study produces several conclusions, First there is no influence of financial distress variables and company size on earnings management. Furthermore, it is found that independent commissioners can moderate the relationship between financial distress and earnings management, but it does not apply to the audit committee.

PENGARUH KEBIJAKAN DIVIDEN, LEVERAGE KEUANGAN DAN PROFITABILITAS TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR DI BEI WILIANTO, ARIEF
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 1, No 3 (2012)
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v1i3.152

This research was conducted to know influence Dividend Payout Ratio (DPR), Debt to Equity Ratio (DER), and Return On Equity (ROE) with stock price. Population used in this study were manufacturing companies went public, in which the research period in 2007-2010 and 130 samples obtained as a manufacturing company obtained by purposive sampling technique. Data taken from the Indonesian Capital Market Directory (ICMD) and financial statements. There are two variables that lifted the stock price as the dependent variable and the DPR, DER, and ROE as an independent variable. Data analysis technique used is multiple linear regression analysis. The results showed that DPR and DER has a significant influence on stock prices. And ROE do not have a significant effect on stock prices. In the partial testing, variables significantly influence DPR with a significance level of 0.000

FAKTOR-FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI Siswanto, Velia Velia Brigitta Angelina; Wijaya, Hendra
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 10, No 1 (2021)
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v10i1.3527

All financial performance that has been carried out by the company during a period will be accounted for at the end of the year by disclosing the company's financial statements. Financial reports will later become one of the most important bases in taking action for both external and internal parties of the company, so that the quality of the financial reports produced by the company must be guaranteed. The demand for companies to produce quality financial reports can be assisted by the application of conservatism accounting principles because business situation can change quickly and unexpectedly. This research was conducted with the intention of testing and analyzing the influence of selected factors on the application of accounting conservatism. This research will be carried out by using a quantitative approach and testing hypotheses. This study examines manufacturing companies listed on the IDX in the 2015-2019 period to become the object of research. All samples were taken by purposive sampling method. The results of the study were obtained from multiple linear regression analysis, where it can be concluded that the occurrence of information asymmetry and the presence of an analyst does not guarantee that the company will or will not apply accounting conservatism. However, the litigation risk that may be faced by a company can influence the company in deciding the use of accounting conservatism principles.

PENGARUH CSR TERHADAP NILAI PERUSAHAAN DENGAN MODERASI PROFITABILITAS Fellycia, Fellycia; Lasdi, Lodovicus
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 10, No 1 (2021)
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v10i1.3454

Complex company activities often cause environmental damage. One form of corporate responsibility efforts in suppressing or preventing such damage is to carry out Corporate Social Responsibility (CSR). CSR disclosure has become a must for every company that can provide tangible evidence of the company's participation in people's lives. This study was conducted to determine how the influence of CSR by using profitability as a moderator on firm value. Manufacturing companies that have been listed on the IDX with a period spanning 2016-2019 are taken as research objects. A total of 65 samples have been selected through purposive sampling method. Analysis related to the established hypothesis was carried out using multiple linear regression. This study resulted in a conclusion that there was a positive and significant effect of CSR on firm value, however, the use of profitability as a moderation could not give the effect of CSR to increase firm value.

IMPLEMENTASI PENGENDALIAN INTERNAL BERDASARKAN COSO FRAMEWORK DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN: STUDI KASUS PADA PT. REASURANSI SYARIAH INDONESIA Abdurrahman, Avicenna; ., Novita
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 10, No 1 (2021)
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v10i1.2779

Tujuan penelitian ini adalah untuk mengetahui pengaruh penerapan pengendalian internal berbasis COSO Framework (X1) dan Good Corporate Governance (X2) terhadap kinerja perusahaan (Y) PT Reasuransi Syariah Indonesia. Teknik pengumpulan data menggunakan kuesioner yang diberikan kepada 30 sampel karyawan perusahaan. Hasil analisis data menunjukkan bahwa pengendalian internal tidak berpengaruh signifikan terhadap kinerja perusahaan, sedangkan Good Corporate Governance berpengaruh signifikan terhadap kinerja perusahaan. Diperlukan penelitian lebih lanjut terkait kinerja perusahaan guna meningkatkan keakuratan hasil penelitian, misalnya dengan memperluas wilayah penelitian dan menambah variabel penelitian. Kata kunci: pengendalian internal, tata kelola perusahaan yang baik, kinerja perusahaan, coso framework, reasuransi syariah The purpose of this study is to determine the effect of the implementation of internal control based on the COSO Framework (X1) and Good Corporate Governance (X2) on the company performance (Y) of PT Reasuransi Syariah Indonesia. The data collection technique used a questionnaire given to 30 samples of company employees. The results of data analysis indicate that internal control doesn't have a significant effect on company performance, while Good Corporate Governance has a significant effect on company performance. Further research related to company performance is needed to improve the accuracy of research results, for example by expanding the research area and adding research variables. Keywords: internal control, good corporate governance, company performance, coso framework, sharia reinsurance

PENGARUH KEPEMILIKAN MANAJERIAL DAN INSTITUSIONAL, ASIMETRI INFORMASI, RISIKO LITIGASI TERHADAP PENERAPAN KONSERVATISMA AKUNTANSI Tunggal, Nicholas Alexander; Lasdi, Lodovicus
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 10, No 1 (2021)
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v10i1.3447

The users of financial statements depend on the financial statements produced by the company in determining decisions related to the company's business processes. The importance of producing competent financial reports can be done with the principle of conservatism which speaks of prudence. This research is conducted by examining several factors that are thought to have an effect on the application of conservatism. Tests were carried out on non-financial companies in the 2017-2019 period on the IDX. The samples taken in this research are 312 samples by purposive sampling. The results of the data that have been collected through the multiple regression test method, namely managerial ownership, institutional ownership and information asymmetry are known to have no positive effect on accounting conservatism, but unlike other variables, litigation risk has a negative effect on the application of conservatism.

PENGARUH KUALITAS LAPORAN KEUANGAN, KONSERVATISMA AKUNTANSI DAN DEBT MATURITY PADA EFISIENSI INVESTASI Widowati, Anete; Lasdi, Lodovicus
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 10, No 1 (2021)
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v10i1.3452

Companies in running their business will seek small financing to obtain greater profits. Investment efficiency is one of the company's efforts to achieve this goal. There are several factors that can affect investment efficiency such as the quality of financial statements, accounting conservatism, debt maturity and company size. In this study, investment efficiency is carried out using the regression equation between investment and sales development. For the success of the research, the selected object is a manufacturing company that has been listed on the IDX with a period spanning 2015-2018. Samples were selected through purposive sampling as many as 40 of 150 companies. The sample results were analyzed using multiple linear analysis methods. The results of the study show that the two financial statements have no effect on investment efficiency, but debt maturity has a significant positive effect on investment efficiency.

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Journal Mail Official
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Jawa timur

INDONESIA