Universitas Syiah Kuala
Pengaruh Free Cash Flow, Collateral Assets, dan Debt terhadap Kebijakan Dividen pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
RINGKASAN Laporan Kerja Praktek (LKP) merupakan tugas akhir mahasiswa Diploma Akuntansi Universitas Syiah Kuala yang telah menyelesaikan Praktek Kerja Lapangan (PKL) selama 2 (dua) bulan pada AJB Bumiputera 1912 cabang Askum Banda Aceh dan telah mendapatkan bimbingan dari dosen pembimbing guna memperoleh gelar ahli madya. Laporan Kerja Praktek (LKP) ini telah diselesaikan dengan memperoleh data melalui studi kepustakaan, observasi dan melakukan wawancara di AJB Bumiputera 1912 cabang Asku…
RINGKASAN Laporan Kerja Praktek (LKP) merupakan tugas akhir mahasiswa Diploma DIII Akuntansi Universitas Syiah Kuala yang telah menyelesaikan praktek kerja lapangan selama dua bulan pada PT. Angkasa Pura II (Persero) Kantor Cabang Bandara Sultan Iskandar Muda Aceh dan telah mendapatkan bimbingan dari dosen pembimbing guna memperoleh gelar ahli madya. Laporan kerja praktek ini telah diselesaikan dengan memperoleh data melalui studi kepustakaan, observasi dan melakukan wawancara di PT. Angk…
ABSTRACT Regional autonomy and fiscal decentralization has the objective to create a regional self-reliance. In creating local independence, not all regions have to same level of fiscal readiness. To overcome this problem, the central government balance fund/fund transfers to local governments. But in fact, some studies have shown empirical evidence suggest the existence of the flypaper phenomenon of local government in Indonesia, with an indication of the dominant role of the transfer of fu…
ABSTRACT This study was to examine whether there are differences in the Predictive Value Relevance Of Cash Flow Statements for BUMN and Non-BUMN. and whether there are differences in the Predictive Value Relevance Of Profit in BUMN and Non-BUMN. Samples of the study are BUMN and Non-BUMN enterprises listed on the Indonesia Stock Exchange 2009-2011. Sampling was conducted using purposive sampling method. Hypothesis testing is done using independent sample T-test. Based on the resul…
The purpose of this research is to examine and analyze the security return variability and trading volume activity before and after the stock split on companies listed at the Indonesia Stock Exchange in 2008, 2009, 2010, 2011 and 2012. This research using event study methodology. This type of research is the verificative research by using purposive sampling method. The sample of this research are all listed companies at the Indonesia Stock Exchange which have stock-split in the year 2008-201…
ABSTRACT The purpose of this research is to examine and analyze the influence of components of intellectual capital(VAICTM) to profitability (ROE) and capital gain (actual return). The population of this research are non financial services companies which are telecomunication, advertising, printing also computer and services companies that listed in Indonesia Stock Exchange in the period 2010,2011 and 2012. This research is uses purposive sampling method so the sample are 47 observations. …
ABSTRAK Tujuan penelitian ini adalah untuk mengetahui Days of Sales Outstanding (DSO), Days of Sales in Inventory (DSI), Days Payables Outstanding (DPO)dan profitabilitas pada perusahaan otomotif yang terdaftar di Bursa Efek Indonesia tahun 2007-2012. Penelitian ini menggunakan statistik deskriptif dan analisis crosstabs. Jenis data yang digunakan adalah data sekunder yang diperoleh Pusat Referensi Pasar Modal di Bursa Efek Indonesia.Analisis crosstabs digunakan untuk melihat hubungan ant…
ABSTRAK Pengadaan barang/jasa yang dilaksanakan secara konvensional/manual selama ini masih memiliki kelemahan-kelemahan seperti proses pengadaan barang/jasa yang memakan waktu lama dan juga penyebaran informasi tentang pengadaan barang/jasa masih terbatas, diharapkan dengan adanya sistem e-procurement dapat mengatasi kelemahan-kelemahan dalam proses pengadaan barang/jasa. Penelitian ini bertujuan untuk mengetahui persepsi penyedia barang/jasa terhadap sistem e-procurement sehingga dilak…
ABSTRACT The objective of this research is to comprehend the implementation of PSAK 109 toward the Balance Sheet of Baitul Mal Aceh, the zakat managing institution of Aceh Province. This is a descriptive research which compares the theory with the collected data through case study. The result shows that Baitul Mal Aceh implements cash basic system of accounting in its bookkeeping. The Balance Sheet arranged by Baitul Mal Aceh has been generally based on PSAK 109 but can’t be adopted thorou…