JURNAL AKUNTANSI UNIVERSITAS JEMBER
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ANALISIS EFISIENSI KINERJA PERUSAHAAN MELALUI PENDEKATAN SISTEM DU PONT PADA PT HM SAMPOERNA TBK
Full text linkThis study analyze about financial performance of the company with Dupont system. The object of the research is PT HM Sampoerna Tbk . PT HM Sampoerna Tbk is one of the leading cigarette manufacturer in Indonesia. The result of this research will be comparing with the industry average. From this research will be knowing the position of the company is below, same as or above of the industry average. The analysis technique used is du pont system and compared with the industry average, with the following steps: 1) Net Profit Margin (NPM), 2) Total Asset Turnover (TATO), 3) Return On Investment (ROI) .
Key Words : Sistem Dupont, Net Profit Margin (NPM), Total Asset Turnover (TATO), Return On Investmen
POSITIONING TELEPON SELULER GSM SISTEM PRABAYAR DI KALANGAN MAHASISWA KOTA JEMBER
Full text linkPenelitian ini bertujuan untuk menganalisis positioning operator telepon seluler GSM sistem prabayar berdasarkan persepsi mahasiswa di kota Banyuwangi terhadap kemiripan atribut determinan yang terdiri dari produk, harga, promosi, lokasi, proses, orang, dan bukti fisik masing-masing operator telepon seluler. Sampel penelitian sebanyak 60 responden diabil dengan metode purposive sampling. Metode analisis data menggunakan analisis MDS untuk mengetahui keandalan dan kesahihan, sertapositioning operator telepon seluler GSM sistem prabayar (Telkomsel, Indosat, XL, 3, dan AXIS). Hasil analaisis menunjukkan bahwa operator telepon seluler GSM sistem prabayar merek AXIS merupakan pesaing terdekat atau pesaing langsung dari merek Telkomsel terutama menyangkut atribut: promosi, lokasi, dan proses. Operator XL dan Three tidak mempunyai pesaing langsung karena memiliki perbedaan yang jelas/unik. Operator Indosat tidak memiliki positioning yang kuat/jelas, karena tidak mempunyai banyak kemiripan dan juga tidak mempunyai banyak perbedaan dengan operator lain di benak mahasiswa.
Kata Kunci : positioning, persepsi mahasiswa, atribut determinan
PERSEPSI MENGENAI WAJAR DAN BENAR DALAM PENYAJIAN LAPORAN KEUANGAN ENTITAS SYARIAH
Full text linkPresentation of financial statement from a Shariah entity is an accountability form which made by the entity to be informed the stakeholders-were associated to the entity. This study aims to find out the perceptions of the parties-were associated to shariah accounting or shariah entity about fair dan true in financial statement presentation of shariah entity. This study is a qualitative research with descriptive data and triangulation analysis. The kind of data in this study is primary data which get from direct interview. The result of this study show that there are some senses about using fair and true terminology, which in compilate and present a financial statement for shariah, fair and true must be used together in order to obtain information that fit with event based on agreement, without manipulation information, and without disobeying the rule of Allah SWT. It was shown by the perceptions from the informants in research proccess. This study can be the refference for standard maker in repairing the existence standard or for academicians, practicians, and Islamic teachers as the first step to re-examine the existence standard.
Keywords: Perception, presentation, financial statement, shariah entities, fair, true
PENGARUH PENDAPATAN PER KAPITA, ECONOMIC GROWTH RATE, ECONOMIC STRUCTURE, DAN TAX RATE TERHADAP TAX RATIO PADA NEGARA-NEGARA OECD DAN INDONESIA
Full text linkThe purpose of this study to identify and obtain evidence about the influence perkpita income, economic growth rate, economic structure, and the tax rate of the tax ratio in the OECD countries and Indonesia. Type of research is the use of quantitative data, the research is based on the measurement results in the form of numerical data. Sources used in research is secondary data. Methods of data collection in this study is to collect data by the method of documentation. The sampling technique used in this study was purposive sampling, the sampling technique with specific considerations. Because of the limitations of the data of the whole country, then the sample is taken the countries belonging to the OECD, including Indonesia. Based on statistical tests were performed, the results obtained are in the classical assumption test it can be concluded that the regression model has qualified the assumptions of normality, free from the problem of multicollinearity, heteroscedasticity, auto correlation. The overall effect of independent variables on the dependent variable is affected by 49.8%. Based on partial test or t test, indicated that of the four independent variables only the economic structure that significantly affect the tax ratio.
Keywords: income capita, economic growth rate, economic structure, tax rate, tax rati
ANALISIS KINERJA KEUANGAN SEBAGAI ALAT PREDIKSI KEBANGKRUTAN DENGAN MODEL DISKRIMINAN
Full text linkThe purpose of this study was to determine whether the Current Ratio (CR), Debt Equity Ratio (DER), Total Assets Over Turen (TATO), net profit margin (NPM), Debt to Assets Ratio (DAR), Return on Assets (ROA) , Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM) influential in distinguishing healthy firms and perusahaa bankruptcy discriminant model. Based on discriminant analysis of known groups of healthy companies and a group of companies that went bankrupt differ significantly, from 9 (nine) variables are in use only 4 (four) variable Current Ratio, Debt Equity Ratio, Net Profit Margin, and Gross Profit Margin is selected and able to differentiate healthy companies and companies go bankrupt, while the 5 (five) of the variables, Turn Over Total Assets, Debt to Assets Ratio, Return on Assets, Return on Assets, and Operating Profit Margin are not able to differentiate healthy and bankrupt companies.
Keywords: Current Ratio ,Debt Equity Ratio, Total Assets Turen Over , Net profit Margin , Return on Assets, Return on Equit
DAMPAK IMPLEMENTASI IFRS TERHADAP PENDIDIKAN AKUNTANSI DI INDONESIA
Full text linkThis study aims to explore fundamental issues related to the full adoption IFRS in Indonesia, include how accounting education anticipate the application of IFRS in 2012, the readinessof Indonesia's accountants to face the implementation of IFRS and accounting services liberalization and readiness of PPA to create accountants who have the competence and able to compete in the global marketplace.
The research method used in this paper is descriptive research method by using data from various literature sources such as books, information from mass media as well as from the Internet.
The results of this study indicate that implementation of IFRS will take many changes in mindset, paradigm and patterns of accounting’s teaching. Curriculum improvements must be done to create an accountant ready to compete in global market.
Keyword: accounting education, IFR
TINGKAT PEMAHAMAN TERHADAP SAK ETAP: STUDI EMPIRIS PADA MAHASISWA YANG BERASAL DARI SMK DAN SMA
Full text linkThe main objective of the research is to prove level of the understanding toward accounting principle in the SAK Etap of Accounting students of STIESIA Surabaya based on their previous study that is from vocational study or from general study. The Population of the research is the Accounting students of Stiesia who are assigned at semester 3 on academic year of 2011/2012. The instrument of collecting data is questioner, which is used to reveal variable of recognition, measurement and reporting of understanding SAK Etap concept. Each instrument has been tasted and it fulfills the term of validity and reliability. Based on the Levene test toward 86 students with various background studies, there is no different significantly level the understanding of recognition, measurement, and reporting of understanding SAK concept.
Keywords: recognition, measurement, reporting, understanding, SAK ETA
PEMETAAN RISET AKUNTANSI BERBASIS PENGUJIAN VARIABEL MOTIVASI
Full text linkDevelopment of a discipline can not be separated from the role that research results are publicized in the literature and academic journals. A scientific discipline will not grow will die even if there is no research on the development of these disciplines. In the disciplines of accounting, accounting research has a very important role.First, accounting research role is to give effect to the accounting practices, so that accounting practices are not just from the road but it is based on research which is then developed in the theory. The theory that there would then be subject to empirical testing done in a sustainable manner. Thus, accounting research is not an end but it is the process for building theory and practice. The second role of accounting research is to improve understanding of environmental accounting to accounting practices are not understood as something taken for granted.
Keywords : Motivation in Accounting for the development of accounting research
MODIFIKASI PEMBIAYAAN SALAM DAN IMPLIKASI PERLAKUAN AKUNTANSI SALAM
No full textTinjauan teoritis ini bertujuan untuk membangun solusi untuk menjadikan akad salam sebagai salah satu produk pembiayaan yang applicable, bankable, serta marketable untuk diterapkan di industri perbankan syariah. Hasil dari tinjauan teoritis ini menunjukan bahwa masalah tidak diterapkannya akad salam diperbankan syariah diantaranya adalah; (1) Kekhawatiran pihak bank atas kecurangan atau gagal panen petani; (2) Resiko yang melekat pada akad salam cukup besar; (3) Kurangnya sosialisasi mengenai akad salam terhadap petani. Dengan adanya permasalahan tersebut, perlu adanya membangun solusi untuk menjadikan akad salam sebagai salah satu produk pembiayaan yang applicable, bankable, serta marketable untuk diterapkan di industri perbankan syariah. Dengan melakukan modifikasi yang diharapkan dapat mengeliminasi permasalahan yang melekat pada akad salam yaitu; (1) Mendirikan bank pertanian; (2) Memberikan sosialisasi dan edukasi kepada petani; (3) Sistem pembayaran akad salam dengan pilihan sistem tunai atau diangsur; (4) Besarnya piutang petani bukan sebagai dasar harga perolehan hasil panen Dengan beberapa solusi yang dibangun tersebut dalam memodifikasi akad salam, maka implikasi terhadap perlakuan akuntansi yaitu; Akuntansi untuk pembeli; Pengakuan piutang salam diakui pada saat modal dibayarkan kepada penjual, namun besarnya piutang bukan sebagai dasar besarnya harga beli pihak bank, tapi sebagai pembayaran uang muka. Harga perolehan ditentukan setelah diketahui hasil panen pihak petani