Browsing Accounting by Title
Now showing items 53-72 of 174
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COMPARATIVE STUDY OF FINANCIAL RATIOS DURING CONVERGENCE PERIOD FROM GAAP TOWARDS IFRS IN INDONESIA
(Faculty Of Economics And Business Universitas Gadjah Madah, 2015-03-16)ABSTRACT IAI (The Indonesian Institute of Accountant) has implemented convergence process towards International Financial Reporting Standards (IFRS) since 2010 in a gradual manner and this process was expected to be ... -
COMPUTERIZED ACCOUNTING INFORMATION SYSTEM AND INFORMATION QUALITY: CASE STUDY OF SME IN INDONESIA
(Singaperbangsa Karawang University, 2017-05-20)Accounting Information System (AIS) is an act to organize forms, notes, and reports, of both financial and non-financial transactions, with a purpose to provide accounting information required in business decision making. ... -
EFEKTIVITAS PENGALIHAN PENGELOLAAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB-P2) DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) PADA PENDAPATAN ASLI DAERAH (PAD) KOTA DENPASAR
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2016-08-11)The number of population in Indonesia were always increasing within years. The increasing of the population makes the potential of tax payer in Indonesia also increasing. According to Undang-undang Nomor 28 Tahun ... -
THE EFFECT OF ORGANIZATIONAL SERVICE ORIENTATION, STRATEGIC LEADERSHIP AND STRATEGIC COMPETENCE ON THE ORGANIZATIONAL PERFORMANCE OF PRIVATE UNIVERSITY
(International Journal Of Advanced Research, 2017-05-01)Competitions happened in many different fields of Industry, both in manufacture and service areas, including education industries around the globe. Universities need to create people who are competitive and have ... -
EVALUASI PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN PADA PT. II DI SIDOARJO
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2013-12-12)The impact of a company's production activities can cause a variety of adverse environmental problems of various parties. This is a social burden, which must be taken seriously . A company that runs the production activities ... -
Evaluasi penerapan PSAK no. 45 dan implementasi ISAK no. 35 pada Yayasan Tangan Terbuka
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2020-09-14)Penerapan PSAK 45 sebagai standar pelaporan keuangan untuk entitas berorientasi nirlaba di Indonesia telah berlaku sejak tahun 1997. Perkembangan organisasi nirlaba di Indonesia dalam pelaksanaan dan jumlahnya, IAI melalui ... -
EVALUASI PERENCANAAN PAJAK MELALUI METODE PENYUSUTAN ASET TETAP UNTUK MEMINIMALKAN BEBAN PAJAK PERUSAHAAN SERTA TINJAUAN TERHADAP AKUNTANSI KEPERILAKUAN (STUDI KASUS PADA PT. HM SAMPOERNA TBK)
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-05-15)One of the company objectives is to minimize tax expense by tax planning. Fixed asset is one of the company’s assets that has significant value compared to other components in the sheets. The company has to implement an ... -
EVALUASI PERHITUNGAN BIAYA BERBASIS ACTIVITY-BASED COSTING SERTA ANALISIS AKTIVITAS RANTAI NILAI UNTUK EFISIENSI PADA PT. SI DI SURABAYA
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-01-13)The impact of globalization led many companies competing to set prices that are competitive in the market. The calculation of the Cost of Goods Sold (COGS), which consists of raw material costs, direct labor costs, and ... -
EVALUASI SISTEM PENGGAJIAN DENGAN MENGGUNAKAN METODE BEHAVIORALLY ANCHOR RATING SCALE (BARS) PADA RESTORAN DI SURABAYA
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2019-09-19)Human Resources (HR) are an important component in the company. In order to produce maIBCimum HR performance, the company needs a good payroll system. Restaurant IBC is one of the legendary restaurants in Surabaya. It has ... -
Financial Literacy and Entrepreneurship Motivation Among Micro, Small, and Medium Enterprises from Gender Perspective
(INTRAN5 PUBLISHING, 2018-12-01)Financial management skill should be possessed more for micro, small, and medium enterprises. In order to manage their financial, the skill of financial literacy is a must. Sufficient financial literacy can lead to ... -
FIRMS’ RESPONS ON TAX REFORM: EVIDENCE FROM INDONESIAN CAPITAL MARKET
(Asia Pacific Conference On Accounting And Finance, 2015-06-11)The purpose of this study was examine and analyze indications of earnings management undertaken by property and real estate companies before and after implementation of new tax law. It also examine and analyze the influence ... -
IMPLEMENTASI BALANCED SCORECARD SEBAGAI ALAT PENGUKUR KINERJA MANAJEMEN GUNA MENDUKUNG KESINAMBUNGAN USAHA PADA RESTORAN BEATUS
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2015-11-25)The competition in the business world is becoming increasingly competitive, traditional performance measurement tools that only rely on financial performance information is no longer sufficient to meet the needs of management ... -
Increase of Financial Literacy and Entrepreneurship Motivation for Micro, Small, and Medium Enterprises Through Family Education, Formal Education and Social Environment
(Research Journal of Finance and Accounting, 2018-01-01)Everyone has their own financial goals. In order to reach those goals, financial preparation is needed. Financial preparation moreover should be possessed by micro, small, and medium enterprises due to their uncertain ... -
INTENSIFIKASI PENERIMAAN PAJAK PARKIR UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH KOTA SURABAYA MELALUI AUDIT MANAJEMEN
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2016-08-09)The impacts of regional autonomy can be profitable if the area has abundant resources. Surabaya is a growing city that requires a lot of costs for the development of the city. One of the potential tax that can be developed ... -
Luxury Car Sales after Taxes Reduction: Indonesian Market Experience
(The Mattingley Publishing Co., Inc, 2020-02-28)The elimination and reduction of taxes on certain types of goods have reaped various responses in the community, including luxury cars. Some people agree with the government policy, but there are also people who disagree. ... -
MARKET RATIOS ON BANK STOCK RETURNS IN INDONESIA STOCK EXCHANGE FOR THE YEARS 2008-2010
(STIE IEU Surabaya, 2015-03-16)ABSTRACT: The purpose of this research is to examine the influence of market ratios on bank stock returns in Indonesia. The data used in this research were obtained from the financial statements of all banking corporations ... -
Online Self Assessment and Peer Assessment of Students Teamwork: Evidence from Accounting Information System Discipline
(Research Journal of Finance and Accounting, 2019-05-31)This research was conducted to find out the extent to which a College Instructor can depend on peer evaluation of students as an accurate reflection of the contribution of each team member on the Team Project. This study ... -
PEMETAAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2008-2012
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2014-04-15)Corporate Social Responsibility (CSR) is an important thing for the company as a form of corporate responsibility towards society and the environment. The aims of this study is to map Corporate Social Responsibility (CSR) ... -
PENERAPAN AUDIT MANAJEMEN FUNGSI PRODUKSI UNTUK MENILAI TINGKAT EFISIENSI DAN EFEKTIVITAS (STUDI KASUS PADA PT. INJAPLAST)
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2015-11-20)The increase in competition nowadays making companies that use cost leadership strategy are required to optimalize production cost in order to get a competitive sale price without reducing quality and punctuality in ... -
Penerapan audit manajemen terhadap siklus penagihan piutang PT. Anugrah Cahya Sejahtera
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2021-08-27)Di tengah kondisi dan situasi yang terjadi di dunia disebabkan oleh wabah virus covid-19, pemerintah Indonesia membuat kebijakan-kebijakan baru yang mempengaruhi aktivitas masyarakat sehari-hari termasuk aktivitas operasional ...