Jurnal Universitas Katolik Darma Cendika
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Tinjauan Komprehensif Manajemen Laba Kaitannya Dengan Agency Theory Dan Pengungkapan Informasi Keuangan
Get PDFEarnings management is a conflict of interest between the manager as agent and owner/shareholder as a principal. Where the impact of earnings management behavior will affect reported earnings. Earnings management conducted by the management to utilize accrual accounting policies do because of the uncertainty in the business competition which makes the company dealth with uncertainty fluctuations in earnings. This can lead to management efforts to manipulate reported earnings giving rise to information asymmetry. This is consistent with agency theory is the theory that focuses on the problems that arise between the principal-agent in the separation of ownership and control of the company. In this case due to the flexibility of management to manage the company resulted in the action management to maximize earnings for their own interests or the interests of the company. The results of this study indicate that earnings management and agency theory have interlocking relationships, where the agency problem arises when the principal difficulties to ensure that the agent acts to maximize the welfare of principal. While the disclosure of financial information is an important tool to address the agency problem between management and owners, because it is seen as an attempt to reduce information asymmetry
Efektivitas Bauran Pemasaran Dalam Mempengaruhi Pengambilan Keputusan Konsumen Pengguna Jasa Pembiayaan
Get PDFThe purpose of this study was to determine: the condition of the marketing mix and the behavior of consumers in making purchasing decisions, the influence of marketing mix (X) either partially or simultaneously to the behavior of consumers in making purchasing decisions (Y), and to know the marketing mix elements that most influence behavior consumers in making purchasing decisions. The independent variables in this study is product (X1), price (X2), place (X3), promotion (X4), people (X5), process (X6) and phyisical evidence (X7) and the dependent variable is the behaviour of consumers in making purchasing decision (Y). This study is classified into a descriptive correlational study. Data collection techniques in this study using questionnaires, interviews, literature review and documentation. The results of this research are: (1) There is no significant positive impact product, location and promotion on consumer behavior in the decision to use the financing services of Summit Oto Finance Branch Pamekasan.(2) There is a significant positive effect the price, people, process and physical evidence on consumer behavior in the decision to use the financing services of Summit Oto Finance Branch Pamekasan. (3) Together product, price, location, promotion, people, process and physical evidence influence consumer behavior in the decision to use the financing services of Summit Oto Finance Branch Pamekasan amounted to 65.1%, while the remaining 34.9% is influenced by other factors outside 7 these factors
Tinjauan Sistem Informasi Akuntansi UMKM Berbasis Cloud
Get PDFThe purpose of this study is to identify considerations of acquiring Cloud based Accounting Information System as Software as a Service (SaaS) towards small to medium businesses which has evolve alongside information technology revolution by comprehensively review basic concept of cloud computing and flexibility and agility values added by cloud computing onto conventional Accounting Information System thus may change the decision making process for small to medium business owners and management. This study provides comprehensive review of Cloud-based Accounting Information System and Non-cloud for small and medium business.  
Analisis Perbedaan Pengakuan Pendapatan Menggunakan Metode Kontrak Selesai Dan Metode Persentase Penyelesaian
Get PDFPercentage of Completion Method help the company in the financial system of the company in one period may have more than one contract because this method shows the income statement as fair. Revenue recognition with the Percentage of Completion Method using a proper approach to matching concept (compare the costs and revenue appropriately) is the most appropriate method for long term contracts because it can describe the income statement in each period can be reported proportionately and fairly. For short term contracts, companies can use the method of revenue recognition based on the Completed Contract Method or the Percentage of Completion Method with the terms of the contract occurred less than or not more than one accounting period, because if more than one period and using the Completed Contract Method, it can cause report income that is not fair. Keep in mind that the Percentage of Completion Method has the disadvantage that if there is reduction or additional work in a contract, the percentage of work progress to be recalculated, and if there is a change estimated total cost, so the revenue recognized in the previous year must recalculated
Entrepreneurial Intention Ditinjau Dari Entrepreneurial Motivation Dan Education Mahasiswa Manajemen Universitas Ciputra
Get PDFThe purpose of this research is to know the influence of Entrepreneurial Motivation and Entrepreneurship Education toward Entrepreneurial Intention on Faculty of Business Management, Ciputra University. The sample were used 93 students. This research used a quantitative research, random sampling and data was collect by questionnaire. The analysis technique used correlation pearson, cronbach alpha, multiple linear regression, t test, F test, and classical assumptions test. The result of multiple linear regression analysis is Ŷ = 0,750 + 0,585X1 + 0,240 X2, that means entrepreneurial intention influenced by entrepreneurial motivation and entrepreneurship education. Based on the results of study, it was found: 1) entrepreneurial motivation have positive and significant impact on entrepreneurial intention; based on multiple linear regression analysis (t test), is known tcount> ttable (5.331> 1.818) and the significance value <0.05(0,000). 2) entrepreneurship education have positive and significant impact on entrepreneurial intention; based on multiple linear regression analysis (t test), is known tcount> ttable (3,077 > 1,818) and the significance value <0.05 (0,003). 3) entrepreneurial motivation and entrepreneurship education together have a strong influence and direction of entrepreneurial intention (44.6%), while 54.4% are influenced by other variables not examined by researcher
Pemberdayaan Masyarakat Home Industri Dalam Rangka Mendorong Kemandirian Ekonomi
Get PDFDevelopment in harmony is needed, between the buffer zones and urban areas.Development in harmony must demonstrate the important role of buffer zones tourban areas because of the synergy potential of different regions and need eachother. So by knowing the potential of each area required mapping potential areascan provide a buffer for future development plans. This study has the objective to provide information to SMEs located in the Donowarih Village, Karangploso District., Malang Regency, which has good characteristics as a buffer zone for the surrounding urban environment. This study used a qualitative descriptive method. The study states that the majority of SMEs in the village Donowarih still using simple management in the management of its business. Many factors are influential in this regard, education, mental, environmental and other factors. Based on the need for repair and improvement programs that can improve the ability of SMEs and the other is the most important thing the government can directly determine program development program that is in harmony with the state of local characteristics
Program Pengampunan Pajak Di Indonesia: Peluang Dan Harapan Keberhasilannya
Get PDFTax amnesty program is one instrument that is used widely by the tax authorities in many countries in order to increase tax revenue, broaden the tax base, improve tax compliance and other purposes. In addition to having a large role in increasing tax revenue, tax amnesty program also may be adversely affected as opposed to the benefits generated. Not all countries implement tax amnesty program success in implementing it. Experiences in the tax amnesty implementation in several countries showed that the program of tax amnesty are carried out several times and the implementation time was easily anticipated by the taxpayer generally not as successful if the program of tax amnesty is only a one-time, non-recurring and can not be anticipated time of its implementation by the taxpayer. In 2016 the Government of Indonesia to implement tax amnesty program that will be implemented starting on July 1, 2016 to March 31, 2017. After going through the analysis based on the experience of implementation of tax amnesty program conducted by several other countries can be predicted that the tax amnesty program implemented by the Government of Indonesia will be a success. Tax amnesty program implemented is estimated to have a great opportunity to meet the expectations of increasing tax revenue, broaden the tax base, improve tax compliance significantly. However, for the hope of repatriation of assets of the taxpayer from abroad into the country seems not to be able to meet expectations
Analisis Kepemilikan Institusional Tinggi Dan Rendah Terhadap Kinerja Perusahaan Di Indonesia
Get PDFThis study examined based on data of companies in Indonesia about the relationship between institutional ownership and corporate performance. In particular, institutional ownership will be distinguished by a high institutional ownership and low institutional ownership in order to determine the specific impact of institutional ownership on the performance of companies in Indonesia. Data were analyzed using different test mean with a sample of 136 companies. This study shows that a high institutional ownership gives a higher impact on the performance of the company compared with a low institutional ownership. Therefore, it reinforces the finding that high institutional ownership impacts in its monitoring compared to low ownership and corporate performance
Analisis Kepatuhan Laporan Keuangan Koperasi Berdasarkan SAK ETAP
Get PDFThe objective of this research is to describe the compliance annual report Koperasi Sekar Melati IBI Kota Surabaya with Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Operational definition this research to measure compliance are components of Financial Statements, Recognition, Measurement, Balance Sheet Account’s, Income Statement Account’s, Statement of Equity Exchange Account’s, Cash Flow Statement Account’s. The research method using descriptive analysis. The sampling technique used documentation of the Annual Financial Statement of Koperasi Sekar Melati IBI Kota Surabaya ended year 2015. The results of this study indicate that the Financial Statements Koperasi Sekar Melati IBI Kota Surabaya still not comply with the SAK ETAP
Pemanfaatan Internet Oleh Mahasiswa Dalam Menghadapi Masyarakat Ekonomi ASEAN
Get PDFThe education process is basically the transfer of information. The rapid development of information technology have an impact on human life, especially education. Its positive impact is closely linked to improved quality of life. Information facing ASEAN Economic Community (AEC) is so easily obtained
either through the mass media, electronics, as well as through a network of internet technology. The Internet is a network of information, communication, and various sources are not infinite number of which can be used to help users produce a final project, thesis, thesis, dissertation, project work, and so on. Internet as a tool for achieving information on a global scale. Users can now obtain more information than what is contained in the textbooks by searching and accessing all websites around the world. Especially for the students, with the internet which is easily accessible anywhere, using either WIFI or a particular provider, making it easier for students to obtain data or news from domestic and foreign news. Students may also work on assignments, tests, and develop materials that have been received in the lecture. Thus, more extensive knowledge of students