| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 89-102 |
| Abstraksi Narasi | : | Information takes an important role in every firm. It leads managers to business decisions which, then, can determine competitive advantages over their firm`s competitor. Accordingly, firms need to frequently increase management information system (MIS) which is able to provide some beneficial information for their managers. A long with the development of technology, however, MIS, generally based on computer, is susceptible to fraudulent practice and crime which might be done by an employee of the firm or that of another firm. Hereby, the firms are supposed to strictly control and protect the system applied. Some alternatives proposed are creating controlling environment, protecting both the software and hardware used, and the aspects related to the MIS personnel. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 29-42 |
| Abstraksi Narasi | : | Good governance is an important issue in wide autonomy era in Indonesia since Regulation (Undang-Undang) No 22/ Year 1999 and Regulation No. 25/ Year 1999 were declared. It guides government especially regional government arrange the development of its region better. There are 10 principles of good governance stated by UNDP and The Government of Indonesia. Two of them are "efficient-effective" principle and "accountability" principle. Based on those principles, the government is demanded to run its activities economically, efficiently and effectively or pay a great attention on value for money. The approach used to implement those principles is by using performance approach in budgeting, operating, and reporting/stating responsibility. By this approach, the performance of government can be analyzed for its efficiency and effectiveness. This can encourage the government to try its best to run the development program efficiently and effectively. To implement the approach, clear performance indicators are needed. The absence of some important indicators has caused difficulties in performing value for money analysis. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 77-88 |
| Abstraksi Narasi | : | Every organization has always a goal, whether it is a profit-oriented or non-profit-oriented one. The degree of effectiveness of a goal achievement is influencedby the degree contribution of any efforts to achieve the goal. On the other word, all of organizations will deal with the effectiveness of their operation. In achieving the goal, almost all organizations face limited resources. Given this condition, the usage of the organization`s resources should be optimalized. The process of using those resources should be optimalized. The process of using those resources is important to evaluate in order to maintain the efficiency of the operation. In the long-term, the inefficiency of resources usage will jeopardy the organization`s life. Operational auditing, as a part of internal auditing, becomes eyes and ears of a management to determine and report the degree of correspondance between the efforts and the established goal. In addition, operational auditing evaluates the efficiency of the organization` activities and units. Further, the implementation of operational auditing will assure the organization`s survival, including higher education organizations. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 61-76 |
| Abstraksi Narasi | : | There are two methods of accounting for common sock investment of parent company in the subsidiary, namely cost method and equity method. If the parent company`s ownership percentage more than 50 percent, the parent has to use the equity method and make a consolidated statements. Equity method is also used when the parent company needs to publish "parent-only" statements (one line consolidation). One common approach in equity method is "full" or "complete" equity method, as presented in most advanced accounting texts. Using this method, the parent company adjust its account for: (1) its share of the subsidiary`s net income and dividends, (2) differences between the price paid and its share of the underlying book value of the subsidiary, and (3) intercompany transactions with the subsidiary. The aim of this paper is to discuss parent`s company accounting for intercompany transactions when the parent company (investor) uses the full equity method, but not consolidate. In this "parent-only" statements, many entries made by the parent company to adjust its account for unrealized profit on intercompany transactions would need modification. This modification, as well as its affect to the financial statements, will be illustrated in this paper. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 43-60 |
| Abstraksi Narasi | : | Measurement dan valuation of option price is nessesary for presentation dan reporting on financial statements. Black-Scholes model is a simple option valuation model. So this model still is used broadly although created at unrealistic assumptions (unvolatility, no divident payment, and risk neutral valuation). Modification of Black-Scholes model created at more realistic assumptions but accuration of these models is questioned. This article present some research that critics to Black-Scholes model. We just present the alternatif models but not suggest best model. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 120-138 |
| Abstraksi Narasi | : | The influences of Chinese culture on managerial practices are so significant and so deep as to distinguish and differentiate such managerial practices, in effect, there exist a distinct and identifiable Chinese managerial system. Chinese values are deeply rooted in the Confucian philosophy the basic tenets of which are its focus on the group rather than on the individual and its acceptance of authority. Under the Confucian system, the family played a central role. There are several values that stand out in the Confucian system. These are respect superiors, memorize lessons, and practice skills. China is a heavily structured society and proper respect must be shown to those higher up. Egalitarianism has little (if any) place in China. One of the most significant attribute of such cultures values is Chinese preoccupation with face (the distinction between face Chinese) and self esteem (Western) is that self-esteem is the "individual`s view of himself", whereas face is the individual`s assessment of how others close to him see him. The structure of the Chinese managerial system consits of the following: an entrepreneural group consisting of the family; a professional management group consisting primarily of professional managers; a custodial which performs the control function for the entrepreneurial group over the professional management group and which consists primarily of family members and trusted retainers. The structure can be traced to the strong belief of Chinese businessmen that entrepreneurship is a family or stockholder function while administration can be professional management function. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 103-119 |
| Abstraksi Narasi | : | This article aims at examining various definitions of quality and tries to indicate its advantages and disadvantages. The reason is that because, in business practice, there are many definitions of quality with different meanings. Among them is one widely used in business practice that defines quality as excellence, value or being conform to specifications or meeting and/or exceeding customers` expections. None of those definitions can suitably applied in all situations, since one particular definition only applies to one particular situation. Nevertheless, the description in this article will follow time sequence, because, in general, a new definition exists when the previous one cannot be applied in a new situation. Whatever the definition would be, finally it is determined by the consumers themselves whether a good or service is qualified or not, or how good the quality is. The consumers refer here to both the internal and external ones. Therefore, a company that believes that quality is the key factor of the long term-success of a company, the company has to view quality from the consumers` perspective. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 139-154 |
| Abstraksi Narasi | : | Indonesian economic crisis starting on 1997 had been increasing poverty level in Indonesian, either in urban or rural area. The succeed of government to decrease poverty level before the crisis seemed meaningless after the crisis began. Poverty is a complex and comprehensive problem, therefor it ia necessary to implement ... to decrease the poverty level. The responbelity to decrease poverty level is not only on government, but also on all Indonesian people. |
| Nama Pengarang | : | Wahyu Ari Andriyanto, Hardanti, Yuliana Rini, Maridjo, Herry, Eko Prabowo, T. Handono , Anggraini, Fr. Reni Retno , Purwanti, Rita Eny, Nugraheni, B. Indah, Gabriel Anto Listianto, Kuntara, Antonius Diksa , Saptono, Laurentius, Kusumajati, Titus O. |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-28 |
| Abstraksi Narasi | : | The main aim of this research is to examine the previous research which found that by extending time of ownership up to 12th weekly, investors might face risk level decrease. Based on this, the problems that will be solved in this research are: first, how wide is the actual and theoreticalreturn range? Second, how fast is the change of theactual and theoretical return range? And finally, is there any significant difference of return range average between theoretical stock price range and the actual stock price range? Meanwhile, the hypothesis which will be examine are: the actual return range in rupiah is the same wide as the theoretical one, the theoretical and actual return range have the same change speed, ant there is significant different return range average in rupiah between theoretical and actual stock price. The technique of analysis, which is employed to answer the problems, is divided into four steps. In the first step, it fill fulfill the data tabulation and prepare data to be analyzed. The results of the data tabulation are data preparation is the amount of deviation standard per individual stock for each holding period (daily, weekly, 4th weekly, 8th weekly, and 12th weekly). The second step, it accounts of return range, which is reflected in the price range per individual stock. The results are the maximal and minimal price range per individual stock for each holding period. The third step, it examines price range to have the answer for the first and the second problems and also to prove the hypothesis. In the last step, it makes significant test on the difference of actual and theoretical price range average for each holding period by using significant t test to have the answer for third problem and prove the hypothesis. The result of the research shows that the difference of the theoretical price range average is higher than the difference of the actual price range. It causes the wide of theoretical price range is wider than the wide of actual price range (theoretical wide is Rp. 1.214,00 and actual wide is Rp. 893,00), the change speed of theoretical price range is faster than the change speed of actual price range (theoretical speed is 264% and actual speed is 219%). Actual price range on the 4th weekly to the 8th weekly has been up in the theoretical price range, but after the 8th weekly, the actual price range has decreased drastically. Based on the significant t test, it can be concluded that at the weekly holding period and 12th weekly, there is a significant rates difference between actual price range and theoretical price range, while at the 4th weekly holding period and 8th weekly it is found that there is no significant price range rates difference. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 39-50 |
| Abstraksi Narasi | : | There were many expert defined capital market. Some defined with internal views and some with external views. Many reseachers on the Indonesian capital market had not concluded what is the most appropriate definition of Indonesian capital market efficiency, although some of the researcher had concluded that the Indonesia capital market have been efficient and some concluded the Indonesia capital market haven`t been efficient yet. The paper will discuss several research on whether Indonesia capital market have been efficient or not. |
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