EVALUASI AKUNTANSI PERTANGGUNGJAWABAN TERHADAP EFEKTIVITAS DAN EFISIENSI PENGENDALIAN MANAJEMEN (STUDI KASUS PADA SATUAN KERJA PENGEMBANGAN KINERJA PENGELOLAAN AIR MINUM BANGKA BELITUNG DINAS PEKERJAAN UMUM PROVINSI KEPULAUAN BANGKA BELITUNG )

JudulEVALUASI AKUNTANSI PERTANGGUNGJAWABAN TERHADAP EFEKTIVITAS DAN EFISIENSI PENGENDALIAN MANAJEMEN (STUDI KASUS PADA SATUAN KERJA PENGEMBANGAN KINERJA PENGELOLAAN AIR MINUM BANGKA BELITUNG DINAS PEKERJAAN UMUM PROVINSI KEPULAUAN BANGKA BELITUNG )
Publication TypeJournal Article
Year of Publication2013
AuthorsKarmawan SEMS
JournalAkuntansi
Volume1
Issue1
KeywordsEffectiveness And Efficiency, Management Control, Responsibility Accounting
Abstract

The purpose of this study was to investigate and evaluate the concept of responsibility accounting which was applied in achieving effectiveness and efficiency of management control in the Satuan Kerja Pengembangan Kinerja Pengelolaan Air Minum Bangka Belitung. The research method used was descriptive method with qualitative literature study techniques and case studies. Analytical method used was comparing the theories held by the data obtained from case studies.

From the research, Satuan Kerja Pengembangan Kinerja Pengelolaan Air Minum Bangka Belitung had used the accounting system of accountability and pplied consistently to achieve the effectiveness and efficiency of management control. It could be seen from the statement of responsibility accounting which was quite good to show increase of realization of the budget and on time job completion.

PENGARUH PENGARUH PERTUMBUHAN PENDUDUK, PDRB, EKONOMI, DAN TINGKAT INFLASI TERHADAP PENERIMAAN PAJAK DAERAH PADA KOTA PANGKALPINANG TAHUN 2005-2009

JudulPENGARUH PENGARUH PERTUMBUHAN PENDUDUK, PDRB, EKONOMI, DAN TINGKAT INFLASI TERHADAP PENERIMAAN PAJAK DAERAH PADA KOTA PANGKALPINANG TAHUN 2005-2009
Publication TypeJournal Article
Year of Publication2013
AuthorsNizarudin A
JournalAkuntansi
Volume1
Issue1
Keywordsand inflation Rate., Economy, Gross Regional Domestic Product, Local Tax Revenue, Population Growth
Abstract

Local Tax Revenue is fund allocation income not only to fulfill the local expenditure and people’s needs economically, but also to prosper them. The costs of local needs cannot be achieved and the society has no profit from the region without it.

            This study aims to assess the influence of population growth, Gross Regional Domestic Product, economy, and inflation rate to the local tax revenues in Pangkalpinang. It uses local tax revenue from 2005 to 2009 as the population. Samples are carried out by non-probability sampling method, for instance, purposive sampling with particular consideration. The data is from DPPKAD and BPS Pangkalpinang, and analyzed by multiple regression with SPSS 17.

            The result shows that population growth, Gross Regional Domestic Product, economy, and inflation rate (independent variables) have no significant influence simultaneously to the local tax revenue (dependent variable). While, those independent variable impacts significantly in partial to the dependent variable.

PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

JudulPENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Publication TypeJournal Article
Year of Publication2013
AuthorsSuhaidar SEMSc
JournalAkuntansi
Volume1
Issue1
KeywordsFinancial Ratios, Indonesia Stock Exchange, Manufacturing Firms, Stock Return
Abstract

Stock return is one of the factors that encourages an investor to invest the fund in capital market, especially stock investment. One of the factors that affected rate of return is the firm fundamental condition for some periods. Investor can do fundamental analysis with financial ratios to predict how much return that will be reached. This research used some financial ratios such as NPM, ROA, DER, CFTA, CR, EPS, and PER. The changes of financial performance will affect  stock price.

The purpose of this research is to investigate the influence of financial ratios (NPM, ROA, DER, CFTA, CR, EPS, and PER) on stock return of manufacturing firms that are listed on Indonesia Stock Exchange. In this research, the sample of the firms was drawn using a purposive sampling with specific criteria. The sampling process gave out 35 manufacturing firms as the samples which were listing on Indonesia Stock Exchange in 2004-2008.

The method in collecting data was documentation which mainly collected from Indonesia Stock Exchange (IDX) and Indonesian Capital Market Directory (ICMD) 2006-2008. The statistic method which was used to test the research hypothesis was  multiple regression linear method by using EViews 5.0.

The result of this study indicates that all independent variables (NPM, ROA, DER, CFTA, CR, EPS, PER) simultaneously have significant effect on dependent variable (stock return). Partially NPM, DER, CFTA, PER, and EPS variables have positive and significant effects on the stock return. Current Ratio (CR) has significant effect, but negative on the stock return. Return on Asset (ROA) doesn’t have the effect on the stock return.

PENGARUH INTEGRITAS, KOMPETENSI, INDEPENDENSI, DAN MOTIVASI TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH (STUDI KASUS PADA INSPEKTORAT PEMERINTAH KOTA PANGKALPINANG)

JudulPENGARUH INTEGRITAS, KOMPETENSI, INDEPENDENSI, DAN MOTIVASI TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH (STUDI KASUS PADA INSPEKTORAT PEMERINTAH KOTA PANGKALPINANG)
Publication TypeJournal Article
Year of Publication2013
AuthorsWardhani RSusi
JournalAkuntansi
Volume1
Issue1
Keywordscompetence, independence, integrity, motivation and the quality of audits.
Abstract

Influence of Integrity, Competence, Independence and Motivation Of the Quality of Audit in Financial Supervision Inspectorate Apparatus Area  (a Case Study on Government  Inspectorate Pangkalpinang city).The aim of this research is to find out the influence of integrity, competence, independence, and motivation of the quality of Audit in Financial Supervision  Inspectorate Apparatus Area. 

The data used in this research is the primary data collected from offices of  Government Inspectorate Pangkalpinang city through the spread of the questions. Population in this research is all of Government Inspectorate Pangkalpinang city as the object of  research.  The technique of the  sample is a cencus or often called sampling saturates. A method of analysis of data in use in this research is of multiple of regression.

From the results of the multiple regression analysis with significant levels of 5% obtained Independence and results in a partial  motivation and significant  positive impact on the quality of auditors in the financial control area, whereas the   integrity and competence of the variable has no effect. Simultaneously the four variables that affect the quality of free Auditors in the area of financial Supervision of 97,9% it means the fourth free variables in the model has posed a  considerable contribution to the quality of Auditors in the financial control area.

PENGUKURAN KINERJA BILLING SYSTEM MENGGUNAKAN COBIT FRAMEWORK DAN COMPUTER ASSIST AUDIT TECHNIQUES (CAAT) PADA GRAND MUTIARA HOTEL PANGKALPINANG

JudulPENGUKURAN KINERJA BILLING SYSTEM MENGGUNAKAN COBIT FRAMEWORK DAN COMPUTER ASSIST AUDIT TECHNIQUES (CAAT) PADA GRAND MUTIARA HOTEL PANGKALPINANG
Publication TypeJournal Article
Year of Publication2013
AuthorsAltin D
JournalAkuntansi
Volume1
Issue1
KeywordsBilling System, COBIT Framework, Computer Assist Audit Techniques, Performance Measurement
Abstract

The use in information technology aims to get precision and accuracy in recording all sales activities so that eventually led to a financial statement which is expected to provide information that is free of errors. To avoid errors in the present information matters played an important role is the management of data. Management off good data in addition to avoid errors as well reduce the risk of data loss, such as damage, error or theft of the parties which is not desired. This should be a concern for the company. This research aims to determine the extent to wich performance of the billing system in Grand Mutiara Hotel, particularly in the management of the data with the COBIT framework approach and find out whether the accounting data processing based on testing Computer already accurately assists Audit Techniques (CAAT).

Draft research is descritive by approach case study. The kind of data used are qualitative. Objects in this research is Grand Mutiara Hotel Pangkalpinang. Data obtained from internal resources, namely related parties, with billing system. Data is obtained by way of spreading a questionnaire, conduct an interview and observation directly.

The research results showed that perrformance of the billing system in Grand Mutiara Hotel, particularly in the managemen of data (DS11) with the COBIT framework approach based on the value of maturity (maturity level) provides present performance results (as is) at the level of repeatable, as for the expected performance (to be) is an optimized level. While the accounting data proccesing based on testing Computer assists the Audit techniques-CAAT (Commputer assist Audit Techniques- TABK )is un accurate.

ANALISIS PERBANDINGAN RISIKO DAN TINGKAT PENGEMBALIAN REKSADANA SYARIAH DAN REKSADANA KONVENSIONAL

JudulANALISIS PERBANDINGAN RISIKO DAN TINGKAT PENGEMBALIAN REKSADANA SYARIAH DAN REKSADANA KONVENSIONAL
Publication TypeJournal Article
Year of Publication2013
AuthorsSuhardi AGani
JournalAkuntansi
Volume1
Issue1
KeywordsConventional Index (LQ45 Index), Conventional Mutual Fund, sharia Index (JII Index), sharia Mutual Fund
Abstract

This study aims to determine risk calculation and rate of return PNM Amanah Sharia and PNM Dana Sejahtera II, and to provide empirical evidences that there are between the performance of sharia mutual fund and sharia index (JII index), between the performance of conventional mutual fund and conventional index LQ45 index), and also between the performance of sharia mutual fund and conventional mutual fund. It applies descriptive method with comparative study, and uses statistical analysis such as independent sample t-test, paired sample t-rest, and simple regression analysis to rest the hypotheses. Data is in the form of net asset value per unit of participation (NAV/unit), Combined Stock Price Index (IHSG), Jakarta Islamic Index (JII), daily LQ45 Index ,the interest rate of Bank Indonesia Certificates (SBI), and Wadiah Certificate of Bank Indonesia (SWBI) or Certificate of Bank Indonesia sharia (SBIS).

            The results of the first hypothesis shows that from 2008 to 2010 the average of return of sharia mutual fund and JII sharia index is identical or similar, but the average of risk of those variables is vice versa. Second hypothesis yields that from 2008 to 2010 the average of return of conventional mutual fund and conventional LQ45 index is identical or similar, but the average of risk of conventional mutual fund and conventional LQ45 index is vice versa. While, the third hypothesis results from 2008 to 2010 the average of return and risk of sharia mutual fund and conventional mutual fund is identical or similar except in 2010, the average of risk of the variables is not identical or similar. Based on Sharpe index figures, Treynor index, and Jensen Index, the third hypothesis indicates that the performance of sharia mutual fund is better than the performance of conventional mutual fund. Then, through Jensen model this hypothesis also yields the performance of sharia mutual fund is better than the market performance and the conventional mutual fund so that it can be concluded the higher the excess of market return, the higher the excess of return of mutual fund portfolio and vice versa, by assuming the other variables are constant.

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