Journal of Accountancy
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Pengukuran Kinerja Billing System menggunakan COBIT Framework dan Computer Assist Audit Technique (CAAT) Pada Grand Mutiara Hotel Pangkalpinang
No full textThe 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 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) isun accurat
Analisis Perbandingan Risiko dan Tingkat Pengembalian Reksadana Syariah dan Reksadana Konvensional
No full textThis 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