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The objectives of this research are 1) to identify and analyze costs released and also infonnation about social cost of company and 2) to know the benefit from application of social economic accounting to improve quality of reliability corporate's financial statement. Research finding has shown that the company was doing its social responsibility better. It can be shown from the increasing of s…
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The aim of this research is to find out the effects of the number of the Taxpayer-Entrepreneurs and the compliance of the Taxpayer-Entrepreneurs to the Value Added Tax acceptance in Kantor Pelayanan Pajak (KPP) Palembang Seberang Ulu both simultaneously and partially, evaluation of the Value Added Tax acceptance in KPP Palembang Seberang Ulu and then what's the attempt that should be doing the …
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The objectives of this research are (I) to understand the relationship between incompliance of PKP in submitting SPT Masa PPN with the amounJ of payment of administration fined in tax service office in Palembang Ilir Timur, (2) to know what kinds of obstacle are causing incompliance of PKP in submitting SPT Masa PPN and they don't pay the administration fined, and (3) to know what kinds of stru…
Financial statement based on accrual, not only gives previous information involving revenue and expense but also gives future information about liabilities who have to be paid and cash to be accepted. Accruals improve the persistence of earnings relative to cash flow in high accrual firms, but reduce earnings in low a_ccrual firms. This research focuses on the role of an accrual in predicting f…
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The objectives of this research are I) knowing about Good Corporate Governance's implementation at PT. Tarnbang Batubara Bukit Asam (Persero) Tbk, 2) knowing about financial performance of PTBA before and after GCG implementation, and 3) analyzing in order to know if there is varian after GCG implementation. Research finding has shown varian of PT. BA financial performance before and after GCG …
Penelitian ini bertujuan untuk 1) mengetahui apakah aktivitas pembelian yang dilakukan oleh PT. Budi Bakti Prima Cabang Palembang telah disusun dalam suatu pedoman yang sesuai dengan prinsip-prinsip pengendalian yang baik dan 2) mengetahui apakah aktivitas pembelian telah dilaksanakan sesuai dengan pedoman serta berjalan secara efektif dan efisien. Hasil penelitian menunjukkan bahwa aktivitas p…
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This research aim to get empirical evidence about the influence of IMAC publication conferment related of coorporate reputation to share return for coorporate obtaining the conferment. In conferment of !MAC, there are ten parameters that used to measure coorporate reputation, the tenth of these assessment parameters at the same time become factors in forming coorporate reputation, there are; it…
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The objective of this research is to get empiric evidence about the implication of auditor opinion to stock return for manufacture company in Jakarta Stock Exchange. Research finding has shown that auditor opinion significantly impact to stock return for manufacture company in Jakarta Stock Exchange during period of years 2004, 2005, 2006. The implication shown from the significantly difference…
Penelitian ini bertujuan untuk mengetahui apakah aktivitas proses produksi pada PT Muara Kelingi II sudah efisien at.au belurn melalui perhitungan Manufacturing Cycle Effectiveness (MCE). Hasil penelitian menunjukkan bahwa selama tahun 2006, proses produksi pada PT. Muara Kelingi II sudah cukup efisien, yaitu dengan mencapai tingkat MCE sebesar 81 %. Namun basil tersebut masih dapat ditingkatka…
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Penelitian ini bertujuan untuk 1) menunjukkan dan menjelaskan Sistem Akuntansi yang selama ini digunakan oleh Rumah Sakit Dr. Mohammad Hoesin Palembang pada bagian rawat inap, 2) menunjukkan dan menjelaskan kelemahan Sistem Akuntansi Tradisional yang selama ini digunakan, dan 3) mengetahui bagaimana sistem pembebanan biaya dengan menggunakan Activity-Based Costing pada Rumah Sakit Dr. Mohammad …
The objectives of this research are: 1) to evaluate whether PT Sukses Sumatera Timber had disclosure their social responsibility to stakeholders, and 2) to analyze how their treat social cost and social benefit. Research finding has shown that during period of years 2003-2005, social cost of the corporate was increasing. It can be shown from income statement and production cost report. That cos…
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