Jurnal Universitas Katolik Darma Cendika
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Penerapan PSAK Nomor 45 Tentang Pelaporan Keuangan Organisasi Nirlaba Pada Rumah Sakit Bunda Surabaya
Get PDFThe Financial Statements of Not-for- Profit Organizations set in Statement of Financial Accounting Standards (SFAS 45) issued by the Indonesian Institute of Accountants (IAI). This is motivated by the demands of financial transparency and aim for a uniform presentation of financial statements that nonprofit financialstatements can be more easily understood.Financial reporting should provide information about the performance of an organization during a period. Periodic measurement of the changes in the amount and nature of the net resources of a nonbusiness organization and information about the service efforts andaccomplishment of an organizations together represent the information most useful in assessing its performance.In the form of legal entity or business entity, in general, non-profit organization in Indonesia is the Foundation. Bunda Hospital Surabaya is a hospital founded by Bunda foundation with the intent and purpose of doing business in social and humanitarian issues
Dimensi Pengukuran Akuntansi Pertanggung Jawaban Sosial Dalam Corporate Social Responsibility Dan Sustainability Reporting
Get PDFThe topic of social responsibilities reporting usually relates with the responsible for firms to their direct owners (shareholders) alone, or do they owe a duty to the wider community in which they operate. A firm should voluntarily discloses information publicly about its social and environmental performance that implies the managers are acknowledging that they are accountable to abroad group ofstakeholders in relation not to only their financial performance, but also their social and environmental performance. Those environmental aspects should be described in a lot of progress in their social publicly responsibilities reporting, hoping that all shareholders know completely the whole position and financialperformance, risks, business prospects and corporate sustainability. The accountability for these report disclose all aspects that shows measurement of company’s social performance as a key success factor for social performance measurement. Socio Economic Enviromental Accounting is wide-spread concept for firms wishing to realize broader societal and environmental objectives inaddition to increasing shareholdes value
Analisis Aktivitas VAT Evasion Di Indonesia Dan Strategi Penanganannya
Get PDFValue Added Tax (VAT) is probably the best tax ever invented. Now more than 150 countries worldwide have adopted VAT. The VAT proponents claims that VAT is an effective tax to raise tax revenue of government. Like other taxes, VAT is highly vulnerable to evasion. The potential and the great contribution of VAT to tax revenue of the government leads to greater motivation for criminals to committax evasion action against VAT. VAT can be evaded exploited in miscellaneous ways. This paper describes many kinds of VAT evasion and enforcement strategies to fight VAT Evasion in many countries and in Indonesia
Analisis Investasi Instrumen Obligasi
Get PDFCompanies are difficult to obtain bank loans in large amounts can obtain public funds by selling bonds. Because the relationship is directly intertwined with public investors, the loan amount can be larger with a cheaper interest rate than bank loans. For the investor, investing in bonds relatively more than the profitguarantee stock. Bond investors from income levels can be calculated relatively from awal.Obligasi generally provide a fixed interest rate for six the first month. Usually, in order to attract investor interest, fixed rate bonds are set higher than the bond launched on time deposito.Jika interest rates move down, then the isseur (corporate bonds) will suffer a loss. However, if the bonds are sold at the interest rate moves up, it could be that the effect was not offered investors received. For the investor risks losing the possibility of falling bond prices and bond investment opportunities outside if at that time the interest rate more higher than the interest rate bonds. Issuance of bonds, in particular, is much more difficult than stocks because bond issuers should consider carefully the movement of interest rates. For investors who are actively conducting transactions, the instrument can also bring in revenue bonds in the form of capital gains. The bondholders have the right to claim precedence over shareholders
Studi Earning Management Dari Waktu Ke Waktu
Get PDFPrior studies suggests that earnings management can be distinguished on beneficial earning management or efficient earning management and opportunistic earning management. Although there is a positive motivation of earning management activity, that is the attempt manager to convey private information to shareholders and debtholders in order to reduce the informationgap that occurs in asymmetric information (beneficial or efficient earnings management , but the overall motivation of earnings management tends to be viewed negatively and is triggered by the interests of managers to maximize the interests of himself or the interests of business entities in order to maintain the market price of the stock at a specified value or the particular provisions ofa contract that is likely to prejudice the interests of external users of financial statements (opportunistic earnings management). Various manipulations of accounting scandals such as the case of Enron, WorldCom and others have influenced the way the public thinks, so begin to form the opinion that all the earnings management activities is a negative activity intended to defraud and must be fought. Earnings management can be performed with accrual oraccounting earnings management and real earnings management. Accrual or accounting earnings management have only a consequence of the accruals and will not affect cash flow. While real earnings management will affect cash flow and in some cases also affect accruals. There are some things you can do to reduce the practice of earnings management, which stricter accounting standards, the employment of an external auditor of a public accounting firm that has high integrity with long history and implementing good corporate governance practices. To detect accrual or accounting earnings management can be used several models in which one is best according to Dechow et al. (1995) is amodified Jones models. But Aminul Islam et al. (2011)stated that the Jones model of modification is not effective when applied in Korea and Bangladesh. Meanwhile, to detect the presence of real earnings management can use such a model of Roychowdhury (2006)
Agency Theory Dalam Keputusan Keuangan: Sebuah Tinjauan Teoritis
Get PDFAgency Theory bases its contractual relationships between principals and agents. Principal is the party that mandates the agency to act on behalf of the principal, while the agent is given the assignment by the principal to run the company. This study explains more about the agency theory in financial decision. Themanagement (agents )in performing the operation should give priority to the interests of the owner of the company by increasing the prosperity of the shareholders, but management will often have different interests with shareholder interests, giving rise to conflicts of interest between management and shareholders. Therefore, the necessary mechanisms to control agency conflicts that occur: first, increase company stock ownership by management and secondly,increased financing with debt; third, with monitoring by institutional investors, and the fourth, Dividend Payout Ratio via increased (DPR) or the ratio of dividends to net income are thus not enough free cash flow and forced to mancari management of external funding to finance its investment
Peranan Efektivitas Faktor-Faktor yang Mempengaruhi Relationship Marketing Produk Air Mineral Aqua di Surabaya
Get PDFThis research is to analyse the strategy to increase the effectivity of relationshipmarketing among the firm and its retailers. The effectivity of relationshipmarketing is very important in recent years. The result of the research based onthe case of AQUA brand shows that relationship marketing is influenced by thetruth and cooperation. This research also describes the factors developing thevariables of truth and cooperation
Tinjauan Teoritas Penetapan VAT Threshold di indonesia
Get PDFIn designing a VAT, the determination of the threshold magnitude is one keyfactor in successful implementation of VAT. Basically, the determination of thelevel of the threshold by considering the magnitude of administrative costs andcompliance costs compared to tax revenue generated. Some countries such asGhana and Uganda have trouble in the early implementation of VAT due to thelow set of the level of the threshold. Hence the determination of the optimal levelof threshold has become a very important part in supporting the successfulimplementation of VAT. This paper is intended to evaluate the magnitude of thelevel of threshold applied in Indonesia. The analysis showed that the level ofthreshold applied in Indonesia in general its value does not vary much with theresults of calculations using the prevailing theory
Pengaruh Harga, Promosi dan Produk Terhadap Keputusan Konsumen Membeli Handphone Blackberry di Surabaya
Get PDFTechnological developments that occur when is progressing very rapidly and this is often with the changing times. One of the technological developments that have developed very rapidly is the field of communications technology, especially mobile phones. At this time cell phones have become a necessity for most of the people of Indonesia. Responding to this, the Blackberry mobile phone company offers the benefits inherent in the products it produces, which is where consumers can more easily communicate always obtain the latest information, providing a variety of features, price terjangkauan as well as design and good quality. Problems that would like addressed in this study are: 1. Whether prices, products, and promotions simultaneously affect consumer decisions to buy Blackberry phones in Surabaya? 2. Whether prices, products, and promotions partially affect consumer decisions to buy Blackberry phones in Surabaya? Based on calculations using SPSS for windows 16 known to the adjusted R2 value of 68.5% indicates that purchasing decisions can be explained by variebel free of 68.5% and 31.5% explained by other factors outside the model. that variable pricing, products, and promotions simultaneously influence the purchasing decisions for which the calculated F value 72.660 with a significant 0.000. Based on t test results of tests indicate that: Price variables significantly influence the purchase decision with a value of 5.681 t count bigger than t tables of 2.277 with a significant level of 0.000. Product variables significantly influence the purchase decision with a value of 6.751 for the value t count bigger than t tables of 2.277 with a significant level of 0.000, and promotion variables significantly influence the purchase decision with a value of 2.930 t count bigger than t tables of 2.277 with a significant level of 0.004 Based on the test results are known variables tj most dominant influence on product purchasing decisions which have the greatest value that is equal to 6.751
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional Dan Penyebaran Kepemilikan Terhadap Struktur Modal Perusahaan
Get PDFThe purpose of this research is to test the inJluence of managerial ownership, institutional ownership, and shareholder dispersion on capital structure companies. Data collection is done by using pooling method. 39 firms listed in Jakarta Stock Exchange for period 2008-2009 used as samples. This research provides evidence that first, managerial ownership has negative and significant effect to capital structure (debt ratio)- Second, institutional ownership has negative and significant effect to capital structure. Third, shareholder dispersion has negative but not significantly effect to capital structure(debt to ratio)