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INDONESIA
ACCOUNTABILITY
ISSN : 23383917     EISSN : 25974831     DOI : -
Core Subject : Economy,
As the visions of Ministry of Research, Technology, and Higher Education of Republic of Indonesia are to improve the knowledge, technology, and the innovation then The Program of Accounting Profession Education (or PPAk), Faculty of Economics and Business, Sam Ratulangi University presents Accountability Journal as one of the efforts to support those visions.
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Articles 5 Documents
Search results for , issue " Vol 3, No 2 (2014): Accountability" : 5 Documents clear
ANALISIS IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) TERHADAP KUALITAS LAPORAN KEUANGAN SKPD (STUDI KASUS PADA DINAS PPKAD KABUPATEN MINAHASA TENGGARA) Ole, Halens Ryanlie
ACCOUNTABILITY Vol 3, No 2 (2014): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.6419.3.2.2014.1-15

Abstract

The purpose of this study was to obtain how to implementation of the Regional Management Information System (SIMDA) on the quality of financial reporting in the Agency of Revenue, Finance and Asset Management (DPPKAD) of Southeast Minahasa Regency. This research method is qualitative research  with interviews and document study taken with cross-sectional approach. Interviews performed to Southeast Minahasa District Secretary about SIMDA implementation and the survey of preparation of financial statements in DPPKAD to five respondents and in SKPD to 30 treasurers. The results reveal that the use of the SIMDA process in accordance with the mandate Minister Regulation No. 13 of 2006 on Regional Financial Management Guidelines. The SKPD participation rate is is still low, but participation by type of user has been pretty good . The data show that opinion of BPK is directly proportional to the increase in the use of SIMDA in the each of SKPD. Factors found to influence besides SIMDA to the quality of the financial statements is the human factor, the inspectorate, head of Regional leadership, feedback on BPK recommendations, and consistency in the application of SIMDA. Evaluations on human factors concluded that the level of human resources were classified based on aspects SIMDA educational background and the number of Bimtek. Inspectorate human resources is very good in quality but less in number in serving on SKPD. Local leaders considered quite good, the feedback of the BPK recommendation is quite good, and consistency in the application of SIMDA also been good.
PROSEDUR PENGHIMPUNAN DANA TABUNGAN SHAR-E DAN PENYAJIAN LAPORAN KEUANGAN PADA BANK MUAMALAT CABANG MANADO Latief, Nur Fitry
ACCOUNTABILITY Vol 3, No 2 (2014): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.6420.3.2.2014.16-27

Abstract

This study is a continuation of the study authors in 2008 that have not been issued with a variable and the same research object and aimed to evaluate the extent to which procedures Savings Fund Raising Shar-E run in the operational activities of savings products Shar-E so that later on when the financial statements of banks Muamalat published in accordance with the rules laid down in Requirements financial accounting standards (SFAS) No. 59 of accounting Islamic banking is executed. The method used by the writer is descriptive research method with the primary data source (directly observed activities of employees of the accounting) and some secondary data (in the form of financial statements) whose purpose is to describe the state of the operational procedures of Muamalat bank branches serving customers Manado in savings products Shar -E and customer data entry system to the software to generate financial data in accordance with IAS 59, resulting in the presentation of the financial statements at the end of the closing presentation of the financial report that can be justified and the information presented is clear and fair information. While the techniques used were observation and interviews. The research result shows that the system of Accounting at Bank Muamalat branch Manado related savings fund raising procedures Shar-E has followed the procedures established and consistently until now. This suggests that the Bank Muamalat Manado Branch has implemented rules contained in IAS (SFAS) No. 59 on Accounting for Islamic Banking theoretically.
PENGARUH FAKTOR-FAKTOR FUNDAMENTAL TERHADAP HARGA SAHAM PADA PERUSAHAAN ASURANSI DI BEI 2009-2012 Lambey, Robert
ACCOUNTABILITY Vol 3, No 2 (2014): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.6422.3.2.2014.28-39

Abstract

The purpose of this study to know the influence of fundamental factors that ROA, DER, TATO, and CR on stock price. In this case the researchers used data in the form of financial statements food and beverage companies listed in Indonesia Stock Exchange (IDX). Researchers used a population of 10 companies listed on the Stock Exchange period 2009-2012. The data used financial statements are the financial statements that have been published in the Indonesian Capital Market Directory (ICMD) in 2013 and in www.idx.co.id. The analysis tool used is multiple regression analysis, t test, F test and the coefficient of determination was tested with the classical assumption. Based on the analysis of data it can be concluded that the variable DER and CR have a significant effect on stock price.
PENGARUH STRUKTUR KEPEMILIKAN, LIKUIDITAS DAN LEVERAGE TERHADAP FINANCIAL DISTRESS Budiarso, Novi Swandari
ACCOUNTABILITY Vol 3, No 2 (2014): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.6423.3.2.2014.40-50

Abstract

The purpose of this study was to determine the variables that contribute to financial distress at the manufacturing company. Another aim is to conclusion the solution for the financial distress, relation to the variable-variable: institutional ownership, liquidity and leverage.This  study  uses  secondary  data  obtained  from  Indonesia  Stock Exchange (BEI). During period 2010 to 2011. Data  used  in  this  study  include  financial  ratios  and ownership structure ratio. The  statistical  methods  used  to  test  the  hypothesis  is  logit model. The results of this study indicate that variable institutional ownership have a significant positif to financial distress, liquidity have a significant negative to financial distress, while leverage have no significant effect to financial distress
Accountability Accountability, Accountability
ACCOUNTABILITY Vol 3, No 2 (2014): Accountability
Publisher : ACCOUNTABILITY

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Vol.3 No. 2 2014

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