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INDONESIA
JURNAL RISET AKUNTANSI GOING CONCERN
Published by Universitas Sam Ratulangi
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Arjuna Subject : -
Articles 754 Documents
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Going Concern Vol.9 No.2 Juni 2014 Full, Jurnal
JURNAL RISET AKUNTANSI GOING CONCERN Vol 9, No 2 (2014): Going Concern Vol.9 No.2 2014
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Going Concern
KEBIJAKAN STRUKTUR MODAL DAN EFEK WAKTU PASAR Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 3 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.3.6119.2014

Abstract

The capital structure policy of each entities often related with two main theories which are trade off and pecking order. But, there is another factor that could affecting the capital structure, which is market timing. The objective of this study is prove whether the capital structure of each entities are affected by these two main theories or market timing. Conducting regression analysis, this study found that, the capital structure of each entities in Indonesia most dominated by market timing, although as general, seems these entities following trade off model.
Analisis Kinerja Belanja Pemerintah daerah Kotamobagu dan Bolaang Mongondow Timur tahun 2009-2012 Karamoy, Herman; Wokas, Heince
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 3 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.3.6120.2014

Abstract

Budget Realization Report (LRA) which published local governments provide very useful information to assess the financial performance. This study aims to analyze the performance of the Local Government and Bolaang Mongondow Timur dan  Kotamobagu  2009-2012. The analysis showed that both the local government needs to improve the performance of the financial management
Analisis Hubungan antara Pengukuran Kinerja, Strategi dan Kinerja Perusahaan Pusung, Rudy
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 3 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.3.6121.2014

Abstract

Sebagai salah satu instrumen dalam menjalankan fungsi sistem pengendalian perusahaan, maka pemilihan dan penggunaan bentuk pengukuran kinerja yang sesuai dan selaras dengan kebutuhan perusahaan sangat diperlukan. Tujuan yang hendak dicapai dalam penelitian ini adalah untuk menganalisis penggunaan ukuran kinerja Nonfinansial mengindikasikan bahwa jenis ukuran kinerja tersebut apakah di pandang mampu untuk memberikan kontribusi yang cukup signifikan bagi peningkatan kinerja perusahaan.Sampel yang digunakan dalam penelitian ini adalah perusahaan-perusahaan emiten yang terdaftar pada Bursa Efek Indonesia. Pengujian hipotesis dilakukan dengan menggunakan metode regresi linear berganda dengan metode Ordinary Least Square (OLS).Hasil pengujian menunjukkan bahwa pilihan penggunaan ukuran kinerja mempengaruhi secara positif signifikan kinerja perusahaan. Selain itu juga, secara lebih spesifik hasil penelitian ini mampu menunjukkan bahwa kemampuan kombinasi ukuran kinerja finansial dan nonfinansial dalam meningkatkan kinerja perusahaan terbukti lebih tinggi dibandingkan dengan penggunaan ukuran kinerja finansial.
MENGAPA PERUSAHAAN MEMBAYAR DIVIDEN? Budiarso, Novi S
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 3 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.3.6122.2014

Abstract

Dividend decisions, as determined by a firm’s dividend policy, are a type of financing decisions that affects the amount of earnings that a firm distributes to shareholders versus the amount of retains and reinvests. This paper examine the determinats of dividend payout of firms listed on Indonesian stock exchanges. Different variables related to the firms operations;  profitability, firm size, leverage and liquidity was analyzed on the dividend payouts of the firm. Using of 230 sample firms over the period 2010 to 2011, this study try to explore the dividend policy.  Regression logistic binary was applied to analysis the research questions.Results Show  that profitability, and firm size have significant relationship  with the  dividend  payout of the company, while leverage and liquidity have insignificant relationship with dividend payout. This indicate that in Indonesian stock exchange firm pay dividend based on their profit, the larger the firm the willing the firm to pay dividend.
AKUNTANSI SUMBER DAYA MANUSIA Naukoko, Princilvanno Andreas
JURNAL RISET AKUNTANSI GOING CONCERN Vol 9, No 3 (2014): Going Concern September 2014
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Nowadays, accounting has developed more widely than just a study that provides financial information of organization. One of the development that still debated is about to put human resources as an asset. The ideas for put human resources as an asset are known as Human Resources Accounting (HRA). This research is for give a definition, recognition, measurement, and the constraints of HRA by using research literatures method. The results of this research shows that, the main problem in using human resources as an asset is about, how the organization measure the human resources and reveal it in financial report. As a conclusion from this research is HRA still needs further research, especially about to determine which kind of organization that is suitable to apply HRA in financial report.
PENERAPAN PSAK NO. 45 TENTANG PELAPORAN KEUANGAN ORGANISASI NIRLABA PADA SANGGAR SENI BUDAYA LOGOS MA’KANTAR Korompis, Claudia W.M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 3 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.3.6124.2014

Abstract

Global economic development could not be separated from the role of an organization of profit and non-profit organizations. Non-profit organizations (non-profit) into a container made of human resources as the most valuable asset. Although it is not concentrated on profits, but the financial reporting presented by this organization must have a standard as a basis for the preparation and reporting to interested parties. SFAS No. 45 states that non-profit organizations to obtain resources from the donations of members and other contributors do not expect any compensation from the organization. The objective of financial statements for internal parties is to know the financial situation that exists in the organization, while external parties aimed to determine whether the available funds have been used properly and in the attached financial statements of the organization. The study was conducted at the Cultural Arts Studio Logos Ma'kantar. This study aims to look at how the financial statements Cultural Arts Studio Logos Makantar whether in accordance with SFAS No. 45.Metode analysis used is descriptive qualitative method outlines the nature, describing, comparing a data.Hasil and conclusions of this study are the financial statements of Studio Art culture Logos Makantar not prepare financial statements in accordance with the format of the financial statements of a non-profit that exists in SFAS No. 45, and this makes the board are encouraged to immediately apply the financial statements in accordance with SFAS No. 45 for the benefit of the organization in the future.
GC Concern, Going
JURNAL RISET AKUNTANSI GOING CONCERN Vol 9, No 3 (2014): Going Concern September 2014
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Going Concern Vol. 9 No. 3 September 2014
KINERJA KEUANGAN SEKTOR INDUSTRI PASAR MODAL INDONESIA DALAM ERA EKONOMI PASIFIK Saerang, David Paul Elia; Ilat, Ventje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 4 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.4.6364.2014

Abstract

By point of view of economics, Indonesia is one of most countries, who have strong fundamental factors because it was arose from global financial crisis in period of 1997 till 2008. By this fact, in world’s perception, Indonesia as a one country who have strong potential for era of 2020 and 2030, which is equal to others countries. The economic growth is also connecting with investment condition in capital market, and it is indicate that the role of investors are very important for economic growth acceleration in Indonesia. This study took 36 companies as sample in period of 2009 till 2012 and using multiple regression analysis for hypothesis testing. The results of analysis are show that, business cycle has not significant effect for share price, but partially, debt capacity, profitability, and market price ratio have significant effect for share price.
ANALISIS PANEL ATAS PENGARUH EKONOMI DAN SOSIAL MASYARAKAT TERHADAP KEMANDIRIAN FISKAL PEMERINTAH KABUPATEN/KOTA DI SULAWESI UTARA Karamoy, Herman; Poputra, Agus Tony
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 4 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.4.6365.2014

Abstract

This paper analyzes the impact of economic and social variables on fiscal independence of district government in Province of North Sulawesi.  Scope of research includes all districts in  2009-2012. To analyze secondary data, we utilize the Pooled EGLS (Cross-section random effects) method. This research not only use secondary data, but also primary data. The primary data are used to get deep picture about factors that lower fiscal dependence of districts in North Sulawesi. Those data are collected by interview to parties related to generate own resource revenues and by focus discussion group with academicians. This research finds that economic development and population in districts of North Sulawesi do not affect on fiscal independence. Otherwise, only variable human development index has significantly positive effect on fiscal independence. These findings are supported by primary data which show that: (1) most activities of dominant economic factor of those districts, except Manado and Bitung, namely agriculture, are not tax or surcharge objects; (2) types of local government tax have small tax base for districts and varies between dictricts that have big cities and small cities; (3) low of human resource capacity and creativity to generate own source revenues effectively and efficiently; and (4) low of taxpayers compliance.

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