| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 4-1, JUNI (No. 1) |
| Nomor Halaman | : | 15-20 |
| Abstraksi Narasi | : | Semakin banyaknya perusahaan go-public akhir-akhir ini semakin meningkatkan peran penting laporan keuangan. Hal ini dikarenakan semakin banyaknya pihak-pihak yang terkait dan berkepentingan atas informasi laoporan keuangan tersebut. Standar akuntansi keuangan berperan dalam memberikan acuan dalam penyajian laporan keuangan sehingga terdapat keseragaman dan kesamaan pemahaman antara penyaji dan pemakai. Adaya alternatif-alternatif metode akuntansi dalam penyajian laoran keuangan yang disediakan dalam standar akuntansi keuangan akan berdampak pada perilaku manajer. Perilaku ini terjadi akibat adanya asimetri informasi dan konsekuensi ekonomi dalam penyajian laporan keuangan. |
| Nama Pengarang | : | Abdul Mongid, Agus Samekto, Lutfi, Wilopo, Faisal H Basri, Sutarso, Yudi, Suryani, Tatik, Paulus S. Kananlua, Supriyati |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 4-1, JUNI (No. 1) |
| Nomor Halaman | : | 6-13 |
| Abstraksi Narasi | : | The empirical investigation on the determinant of the demand for broad money can be used to understand the behaviour of broad money in its relation to other economic variables such as national income, interest rate and inflation. As the broad money will determine the price level in the economy, the ability to identify and control it becomes th key for a successful monetary policy. The study oncludes that national income and interest rate are significant. In general, the study is in accordance to the previous studies such as Fan and Liu (1971) and Nopirin (1998) |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 3-1, JUNI (No. 1) |
| Nomor Halaman | : | 42-47 |
| Abstraksi Narasi | : | This paper tries to examine the future of banking firm as consequence of the continuously increase of disintermediation as a result of the market development and technology. Based on the transaction cost theory, the future of banking firms is vague. Does the future of banking firms only rely on the transaction cost advantage. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 3-1, JUNI (No. 1) |
| Nomor Halaman | : | 35-41 |
| Abstraksi Narasi | : | Most iinformation needed by management for playing the role of planning, controlling and decision making is taken from accounting data. The ability to analyse and use accounting data helps management to achieve the company`s objective. Practice and situation of certain management accounting which is developed is actually, merely appropriate for the environment and situation of certain decision making as well as for certain level of technology. Yet, the curent question is whether the traditional management accounting system is still apropriate for the nowadays rapid development and high competition. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 3-1, JUNI (No. 1) |
| Nomor Halaman | : | 11-17 |
| Abstraksi Narasi | : | The function of acountancy has a potent role in the success of the present business operation which focuses on giving relevant information to the decision makers. One of the important things is how to process the company`s transactions efficiently so that the informative income statement can be provided. By understanding such an effort, the system of acountancy appears very important for making the companies process their transactions. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 3-1, JUNI (No. 1) |
| Nomor Halaman | : | 60-65 |
| Abstraksi Narasi | : | Capital is a fundamental and vital part of the commercial banking industry. Bank capital enables the establishment of banking entity by suppliying the funds necessary to equire the physical and human resources that compose it. It is also critical to the perpetuation of that banking entity in its capacity as an on going concern. It is because of that capital planning as a part of overall financial planning : essentiatlly known by commercial bank. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 3-1, JUNI (No. 1) |
| Nomor Halaman | : | 23-34 |
| Abstraksi Narasi | : | In the real practice at the tax office, there are some variable costs which can reduce the income withsome reasons according to fiscal regualtion and the purpose of whether it is used for company operation or not. In fact, there is very often different interpretations about the fiscal regualtion at most tax offices toward such costs. Based on this kind of thinking, this article attempts to reveal what cost accounts which can create different perceptions with certain reasons and exceptions at the tax office. There are six types of cost analysied as comparation. The result shows that among the six costs, four of them can create different perceptions. These different perceptions are due to the different understanding of the expenditure which cannot be reduced in calculating the income tax. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 3-1, JUNI (No. 1) |
| Nomor Halaman | : | 5-10 |
| Abstraksi Narasi | : | A structure of organisation shows certain mechanism of how tasks and a seriees of jobs to be done. It is assumed that such a structure of organisation, whenever it is applied in any organisation rigidly, will not be effective. On the other hand, virtual organisation develops step by step as the eaction of the unsatisfactorily-applied structure of organisation. Virtual organisation is considered further development of managing any organisation. Its development is due to the unsatisfified people who think that a structure of organisation hinders the creativity, unable to be mobile and agile. It tends to adopt desentralisation rather than sentralisation. It also highlights the trust on everybody and sophisticated infrastructure, as well as information processing. This application is crucial, especially in accounting for getting the information faster and precisely. In order to make an organisation to be competitive, it is, thus, suggested to change it into mobile and agile organisation: a virtual organisation. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 3-1, JUNI (No. 1) |
| Nomor Halaman | : | 66-72 |
| Abstraksi Narasi | : | There has been a change of behavior in society and this has an implication toward a new way of business transaction, especially shopping transaction. They tend to consider efficiency of time and energy. It is assumed that the practice of e-grocery marketing will inevitably replace the practice of traditional grocery, which is in the form of storing system. However, in Indonesia, typically most of the adopters of e-grocery shopping are those who work in modern industries. They are also of "technologically-acquinted society". This, it is also predicted that the traditional grocery is still applied in certain circumstances. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 3-1, JUNI (No. 1) |
| Nomor Halaman | : | 48-59 |
| Abstraksi Narasi | : | This research attempts to study the efficiency of market with half-strong form at the Surabaya Stock exchange. The analysis of the half-strong form is done by looking at whether the price of share moves faster when stock split is announced to the public during 1997. By studying such a problem, using method event study, it can be found out that there is no reaction toward the price of the share by the time of stock split announcement. |
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