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MENYUSUN LAPORAN KEUANGAN SEDERHANA DENGAN MICROSOFT EXCEL
Full text linkAccounting is an information system that measures business activities, processes the data into a statement, and communicate the results to decision-makers who will make decisions that could affect business activity. The information generated in an accounting system called financial statement. Through Microsoft Excel, the financial statement can be simply prepared with a shorter cycle, from preparation of journal to simple financial statement. When recording of each transaction for a certain period has been done, then the next step is preparing financial statement. The main financial statement for an individual firm is balance sheet, income statement and statement of owners equity. This article only examines the preparation of income statement and balance sheet. Arranging the balance sheet and income statement by using a Microsoft Excel worksheet
Konstruksi Sosial dan Ekonomi Tataniaga Beras: Fenomenologi Tataniaga Beras Dari Kabupaten Demak ke Kota Semarang
Full text linkThis study aimed to analyze the distribution of rice from Demak to Semarang. Analysis of distribution and profit relationship contained prices, costs and benefits of each of distribution agencies. This study used qualitative analysis. Primary data were obtained from an informant interviews with snowball sampling method. Furthermore, the data processed by adopting Miles and Huberman analysis model, which consisted of three stages: data reduction, display / presentation of data and verification / conclusions. Results of this research were the rice trade system was not only seen economically, but it could be seen from the social side. From the social side, rice trading system was the result of social construction processes who involved in rice trading system from Demak district to Semarang city. The highest margin trading system was in the longest line that was 62.96 percent. There were transaction costs of the cost component in the line of rice trading system. Transaction costs in this study were the costs incurred by traders and milling grain to seek information and negotiate or bargain in the purchase of grain
PENGARUH LEVERAGE, LIKUIDITAS DAN PRODUKTIFITAS TERHADAP PERUBAHAN LABA (Studi Kasus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia)
Full text linkThis study aims to determine the effect of leverage ratios, liquidity and productivity to changes in earnings in manufacturing companies listed in Indonesia Stock Exchange. The data used are financial statements of companies listed in Indonesia Stock Exchange for three years are 2006 – 2008. Population are used manufacturing companies listed in Indonesia Stock Exchange. Sampel selected for this study were 60 manufacturing firms the meet the criteria and group in 52 profitable companies and 8 of non profitable. Independent variables used in this study were 14 financial ratios. The analytical method used is descriptive statistic and logistic regression using SPSS 13. The result showed that effect there is no significant effect between leverage to changes in income for liquidity whereas a significant different between earnings and liquidity to change in to productivity there is no significant effect between productivity with changes in earnings
EVALUASI KUALITAS LAYANAN WEBSITE PUSDIKLAT BPK RI MENGGUNAKAN METODE WEBQUAL MODIFIKASIAN DAN IMPORTANCE PERFORMANCE ANALYSIS
Full text linkThis study tries to evaluate the service quality of Pusdiklat BPK RI website user perceptions measured by modification approach webqual variables. This evaluation also focuses on the extent to which perceptions of website service quality perceived by the level of expectation from the perspective of service users Pusdiklat BPK RI website. This research takes an object on a website that addresses Pusdiklat BPK RI in www.pusdiklat.bpk.go.id with 155 respondents in the sample used in the measurement of the quality of service of this website. The method used to evaluate the integration of the calculation approach webqual variable modifications within the framework of Structural Equation Modelling(SEM)and Importance Performance Analysis (IPA). The results of this research, that there is a positive and significant relationship between the variables of website service quality, satisfaction levels, and the intensity of use of that form a conceptual model of research. To improve user satisfaction and loyalty for services rendered to maintain the consistency of the performance of some of the attributes of the perceptual interaction and information that has the greatest contribution to the quality of the service website. While the attributes that are necessary to get attention is a matter of updating the content information and access response time on the look of the website. The results are expected to provide feedback to management (team manager)Â Pusdiklat BPK RI website service in the improvement and development of the website to match user expectations
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2007-2009)
Full text linkThe purpose of this research is to examine the influence of the corporate governance mechanism to the firm value. The variables examined in this research are audit committe (audit committee activity and expertise of audit committee), board of commissioner (board of commissioner activity and independent commissioner), institutional ownership, managerial ownership and firm value. The sample which used in this research are manufacturing companies listed at Indonesian Stock Exchange on period of 2007-2009. This research is using purposive sampling method to determine the sample and resulted 44 companies as research sample. Multiple regression model and statistic descriptive is used to analysis data. The result of this research shows the corporate governance mechanism (expertise of audit committee, independent commissioner and managerial ownership) had positive effect and significant to firm value. Audit committee activity, board of commissioner activity, and Institutional ownership are not influence to firm value
NORMA DAN NILAI DALAM ILMU EKONOMI ISLAM
Full text linkIslam has been set up with the norms and values ​​in each discipline of knowledge. Including Islamic economics, Islamic economics as a social science and theology are not only derived from the Qur'an and as-Sunnah, but also stems from empirical phenomena and economic problems in the field. Epistemologically, Islamic economics is divided into two disciplines: First, normative Islamic economics, which is the study of Islamic sharia laws relating to property affairs and treasures. Second, positive Islamic economics, which is the study of Islamic concepts relating to property affairs and treasures, especially with regard to the production of goods and services. Norms and values is created ​​in Islamic economics aims to provide moral and ethical order in the economy itself, because it is basically the purpose of Islamic economics in the world is reaching the livelihoods and happiness in the Hereafter (hayatun thoyyibah and falah both in this world and in the hereafter)
Keunggulan Bersaing ; Faktor-Faktor yang Mempengaruhi Dan Dampaknya pada Kinerja Selling-In ( Studi pada Outlet Binaan PT. Indosat Semarang )
Full text linkThere is fenomenal gap that amount of Indosat’s outlets have increase 41,76% in year 2007 until 2008, but Net Profit Margin have decrease 18,66 % in year 2008. Also there is research gap that competitive advantage have influence on performance sales, other research result selling-in performance have influense on competitive advantage. The purpose of this research is to test the influences of outlet quality services, differentiation, company reputation, outlet quality relationship, environment adaptability, on competitive advantage to increase selling-in performance. The samples size of this research is 123 outlets of PT. Indosat. Using the Structural Equation Modeling (SEM) that be run with AMOS software , the results shows that the outlet quality services, differentiation, company reputation, outlet quality relationship, environment adaptability have influence on competitive advantage to increase selling-in performance
ETIKA BISNIS PADA ENTREPRENEURSHIP DALAM KONTEKS FILSAFAT
Full text linkEntrepreneurship merupakan hal yang sangat penting dalam memacu pertumbuhan ekonomi, karena dapat menciptakan lapangan kerja sehingga dapat mengurangi tingkat pengangguran. Dengan mengacu pada prinsip tersebut, maka pemerintah mengusulkan masuknya entrepreneurship sebagai matakuliah, masuk sebagai kurikulum. Pendidikan entrepreneurship harus tertuju pada pembentukan sikap dan keahlihan orang terhadap entrepreneurship dan tidak terbatas pada pelatihan dan pemahaman teoritis. Entrepreneurship perlu pembentukan sikap, dalam hal ini adalah etika sebagai dasar yang sangat penting untuk para calon wirausaha muda. Entrepreneurship erat kaitannya dengan etika bisnis. Dalam menciptakan etika bisnis diperlukan adanya pengendalian diri, pengembangan tanggungjawab sosial, jati diri, persaingan yang sehat, sikap saling percaya, dsb
PENGARUH KARAKTERISTIK INTERNAL DAN EKSTERNAL AUDITOR YANG MENDORONG DILAKUKANNYA PREMATURE SIGN OFF DALAM PENDEKATAN ETIKA
Full text linkThis research intends to analyze the effect of time pressure, audit risk, materiality, and Locus of control of auditor that can affect the premature sign offprocedures.The object of this research is auditors.The data obtain by questionnaire which directly send to 69 auditors who work in 15 Public Accountant Firms from three Provinces (Riau, Kepulauan Riau, and Sumatera Barat). Analytical model which used for this research to get the effect of independen variables to dependent variables is logistic regresion. Premature Sign off as dependent variable is a dummy variable which showed the result for ten question of PSO level. Based on research concluded that risk, materiality, and auditors’ Locus of control could affect the premature audit procedures sign off. It can be proven by the second,third, and the fourth hypothesis. But time pressure has no affect the premature audit procedures sign off as predicted in first hypothesis
Penerapan Self Service Technology ATM terhadap Kepuasan Pelanggan (Studi di Bank Mandiri Semarang)
No full textInformation technology can be seen in all aspects of life, both in business activities and in social life. This study aims to determine the ease of use factor, convenience and performance together against the perceived satisfaction of bank customers. Population in this research are the customers Bank Mandiri Semarang with convenience sampling methods of 100 responden. Analysis tools used in this study is regression analysis. The research proves that ease of use, convenience variables, and performance positively proven and significant effect on satisfactio