| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Transaksi Jurnal Bisnis, Ekonomi, dan Sosial |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 37-42 |
| Abstraksi Narasi | : | We are living in a global age, an age of global corporate brands communications. The success of the business sector depends on the viability of corporations. To survive and flourish, a company needs to encourage the development of human resources and to encourage entrepreneurship. The business school (B-School) is acknowledged as a supplier of a professional work force. The B-School must know what the company needs and it has always to be ready for redefining its role in order to adapt to the development of the business environment. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Transaksi Jurnal Bisnis, Ekonomi, dan Sosial |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 19-28 |
| Abstraksi Narasi | : | In the current condition of business environment, competition among the business organization intensified and extensified. The essence of the existing organization is to survive in this battle of competition. The concept of learning organization give the guidelines for managing an organization in this battle environment. The concept of learning organization have some correlations to the other concept; knowledge management, systems theory and complexity theory. This article will give a short description about the connection between the learning organization, knowledge management and competitiveness of the organization. Also, this paper will review the importance of both the systems and the complexity theory that give some contributions to be development of Learning Organization theory. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Transaksi Jurnal Bisnis, Ekonomi, dan Sosial |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 5-18 |
| Abstraksi Narasi | : | This article argues that learning organization will be the organization of the 21st century. Most organization that we have today, however, are defensive ones, so they have to make special efforts for transforming themselves. The process of transformation involves a fundamental shift of mind as well as set continous behavioral practices. The concept of learning organization is developed on the basis of "system thinking" which most students of learning organization as well as organization development consider highly effective for getting insight into the complex problems which business organization have to deal with. A critical examination of major issues related to systems thinking and its applications to transforming defensive organizations show that some conceptual and practical aspects of systems thinking are to be seriously considered before one starts an organizational learning program. |
| Nama Pengarang | : | C. Widayati, Hardjana, Andre, Prasetyantoko, A., Ida Juda Widjojo, Subangun, Emmanuel |
| Nama Majalah/Jurnal | : | Transaksi Jurnal Bisnis, Ekonomi, dan Sosial |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 43-51 |
| Abstraksi Narasi | : | The practice of the business incubator is based on the assumption that entrepreneurship can be made. The greatest debate of our time is the question whether entrepreneurs are born or are made. The conclusion that, given a degree of ambition and ability not uncommon to many individuals, is certain kinds of experiences and situational conditions rather than personality traits are the major determinants of whether or not an individual becomes an entrepeneur. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Akuntansi dan Keuangan |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 77-89 |
| Abstraksi Narasi | : | The Black-Scholes options formula is the breakthrough in valuating options prices. However, the formula is heavily bsed on several assumptions that are not relistic in pratice. The extensions of the assumptions are needed to make options pricing model more relistic. This paper has reviewed the relaxation of the formula to European options on shares with the focus on its analytical solutions. The assumptions that are relaxed are non-divedends assumption, constant interest rate, constant volatility, and continuous time. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Akuntansi dan Keuangan |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 140-165 |
| Abstraksi Narasi | : | Penelitian ini memiliki tujuan: (1) menganalisis pengaruh economic value added, residual income, earnings dan arus kas operasi, terhadap return yang diterima oleh pemegang saham perusahaan publik yang terdaftar di Bursa Efek Jakarta dan (2) mengetahui tolok ukur mana yang mempunyai pengaruh yang paling signifikan terhadap return yang diterima oleh pemegang saham. Penelitihan ini menggunakan regresi linier untuk melihat besar kontribusi masing-masing variabel bebas dalam mempengaruhi return pemegang saham. Adapun hipotesis penelitian ini adalah economic value added, residual income, earnings dan arus kas operasi mempunyai pengaruh signifikan terhadap return yang diterima oleh pemegang saham. Berdasarkan hasil uji t disimpulkan bahwa variabel arus kas operasi berpengaruh paling signifikan terhadap return yang diterima oleh pemegang saham. Selanjutnya variabel berikutnya yang juga berpengaruh signifikan adalah earnings. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Akuntansi dan Keuangan |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 106-122 |
| Abstraksi Narasi | : | Saat pertama kali diperkenalkan, balanced scorecard digunakan oleh organisasi bisnis untuk pengukuran kinerja. Dewasa ini, balanced scorecard tidak saja digunakan oleh organisasi bisnis tetapi juga organisasi publik. Organisasi publik adalah organisasi yang menyediakan jasa pada masyarakat dengan tujuan bukan untuk mencari profit. Untuk dapat digunakan oleh organisasi publik, balanced scorecard tersebut harus dimodifikasi. Tulisan ini membahas bagaimana membangun balanced scorecard, meliputi menentukan tujuan strategis, ukuran yang digunakan, target yang ingin dicapai serta inisiatif, dan mengimplementasikan balanced scorecard pada organisasi publik. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Akuntansi dan Keuangan |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 90-105 |
| Abstraksi Narasi | : | Adanya keinginan setiap organisasi untuk mencari metode pengamanan authentication yang lebih untuk akses user, dijawab dengan adanya teknologi biometric security yang mendapat perhatian yang cukup besar bagi organisasi. Implementasi teknologi biometric security cukup luas dalam sistem informasi akuntansi yaitu sebagai pengendalian pada physical acces, virtual access, e-commerce applications dan covert surveillance. Dalam mengimplementasikan teknologi biometric, ada tiga tahapan yang harus dilakukan organisasi, yakni strategic planning and budgeting, developing a system reliability plan dan documentation. Tantangan yang akan dihadapi dalam mengembangkan teknologi biometric ebagai pengendalian dalam sistem informasi akuntansi yankni standarisasi, aplikasi teknologi hybrid dan manajemen siklus hidup pada biometric security. |
| Nama Pengarang | : | Iman Santosa, Tarigan, Josua, Imelda R. H. N, Yulius Jogi Christiawan, Pradhono, Andriansyah |
| Nama Majalah/Jurnal | : | Jurnal Akuntansi dan Keuangan |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 123-139 |
| Abstraksi Narasi | : | Globalisasi ekonomi telah membawa dampak semakin meningkatnya transaksi internasional. Perusahaan tidak lagi membatasi operasinya hanya di negara sendiri, tetapi merambah ke mancanegara dan menjadi perusahan multinasional dan transnasional. Perusahaan-perusahaan ini beroerasi melalui anak perusahaan dan cabang-cabangnya di banyak negara. Akibatnya, timbul harga transfer yang disebut transfer pricing karena adanya transaksi antarmereka. Transfer pricing dapat dilakukan dengan motivasi pajak, yang bertujuan menggeser beban pajak dari negara dengan tarif pajak tinggi ke negara dengan tarif pajak rendah. Pergeseran ini diyakini dapat menghilangkan potensi penerimaan pajak suatu negara. Untuk mencegah praktek transfer pricing dengan motivasi pajak ini, Undang-undang Pajak Penghasilan Indonesia mengatur tentang Advance Pricing Agreement, yang adalah kesepakatan harga antara Wajib Pajak dengan aparat pajak mengenai harga jual wajar atas produk yang dihasilkannya kepada pihak-pihak yang menpunyai hubungan istimewa. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Akuntansi dan Keuangan |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-9 |
| Abstraksi Narasi | : | The explosion of information technology (IT) nowadays has created new phenomena in shoping activities. Consumers can easily buy products via Internet. Within a minute, the products will be delivered instantly and accurately. This scenario is known as e-commerce. The emergence of e-commerce affects consumers` shopping behavior as well as taxation system. The objective of this research is to reveal the effects of e-commerce upon Malaysian taxation system by emphasizing in scope of charge `derive and remittance`. Research was conducted through questionnaires of 82 tax practitioners and 22 academicians. The research findings shown that derive and remittance basis is no longer appropriate in e-commerce environment. Scope of charge derives and remittances, which are practicing in Malaysia right now, are unable to maximized e-commerce tax revenue. |
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