| Judul | Abstract | Halaman |
|---|
| Pengaruh Struktur Modal Terhadap Profitabilitas (Studi Pada Perbankan Syariah) | Capital structur decision is the vital one since the financial profiabiliy of an enterprise is directy affected by such decision. The successful selection and use of capital is one of the key element of the firms financial strategy.
The purpose of this study is to investigate the relationship between capital structure and profitability of thirty islamic banking over four year period 2009-2012.
The data has been analysed by using descriptive statistic and correlation analysis to find out the association betneen the variables. Debt Ratio, Debt Equity Ratio simultaneously does not affect the Gross Margin. Debt Ratio, Debt Equity Ratio simultaneously affect the Return on Equity. Debt Ratio, Debt Equity Ralio simultaneously affect the return on assets. Debt ratio is partial no effect on the Gross Margin. Debt Equity Ratio is partial effect on Gross Margin. Debt ratio is partial no effect on tbhe Returm on Equity. Debt Equity Ratio is partial effect on Return in Equity. Debt ratio is partial not affect the return on assets. Debt Equity Ratio is partial effect on Return in Assets. | 91 - 104 |
| Analisis Pertumbuhan Kemiskinan dan Faktor-Faktor yang Mempengaruhi di Indonesia | This research will discuss the relationship between conomic grouth and regional autonomy policiesfisal decentraligation) on the growth of poverty in Indonesia. Analytical tool used in this research his the multiple linear regression. The results of this analysis are as fallows: economic grouth and regional antonomy policies/fisal decentralixation) are jointly significant effect on the gronith of poverty in Indonesia durig the study period; economic growth and a significant negative effecton the gronuth of poverty in Indonesia during the period of research, and policy regional autonomy (fiscal decentraligation) and a signifcant negative effect on be grouth of poverty in Indonesia in the period of the study. | 105 - 115 |
| Pemanasan Global (Global Warming) dan Akuntansi Lingkungan | There has been increasing awareness of the interactions between societies and their natural environments over the past twenty years. This awareness has been sharpened by concerns about resoure scarcity, environmental degradation and environmental issues such as global warming. Mirroring the increasing importance of the enviromment to broader society, the interest in the relationship between business and the environment has also grown dramatically. Whether a company enters the marketplace directly or not, environmental and natural resources make important contributions to long-term economic performance and can therefore be considered as companys ecomic assets. Among the services provided by the environment to society are inputs to production processer, such as wate diposa servies provided by water and air. Becase these services are not normally bought and sold at market prices, they are not measured by comventional economic accounts. However, the annual report nowadays has developed as one of the most commen places to find environmental reporting.
In many emerging countries, such as Indonesia, as a result of population grouth, persistent rural poverti, and another factors, the degradation coditions of a mumber of enironmental and natural resoures, such as frest over, inland fisheries, and uater flous bas attaned suc etreme proportions, that the economic grout ababities of a nation is alread being affecte. Thecnonic ffects of these rends are ot relete in the natinal aconts or the private companies income accounts as the major component of Indonesias economies income. The new emphasis that the Indonesian goverment has placed on sustainable development is a major source of criticisms of the traditional national accounts. When economic policy decisions are based on the omission of environmental cost, production activities have got to be encouraged to the damage of the environment and of long-tern of the natonal economic grouth. It bas motivated attempts to expand the scope of national accounting gstems by indluding enironmental assets and servies. This s part of a larger movement to develop broader economic indicators Jocusing primarily on enirommental accounting in annual report. | 116 - 134 |
| Analisis Efisiensi Pasar Modal dan Pengujian Terhadap Pengaruh Hari Perdagangan di Jakarta Islamic Index (JII) | The main objective this study wastotest whether the Islamic capital marketing Indonesian this case Jakarta Islamic Index (JII) is efficientin the weak formand also to examine whether there are effects of the trading day (the day of the week effect) at the Jakarta Islamic Index (II). This study used the price index of Jakarta Islamic Index (JII) daily during the period from 2005 to 2011as the data. The statistical method used totest the bypothesis to use the test run, test serial correlation, ARCH-GARCH test and ANOVA. The empirical results of this study show that: (a) Based on testing with at estrun test found that the price movements are not random JII index or random. While testing using serial correlation test result that price movement sare not an index of sharia in Indonesia sharia index before, in other words the Islamic capital marketing Indonesia efficient in zeak form. Similarly, serial correlation test results, testing using ARCH-GARCH model swere test edusing the paired samplest test found that there is a difference between the average price of the actual index price index estimation, thus it can be said that the Jakarta Idlamic Index efficent in form week. (b) The results oftests on the influence of the trading day (day of week effect) by using the analisys of Variance (ANOVA), the result that there are not ffects of the trading day (the day of the week effect) at the Jakarta Islamic Index (JII). | 135 - 151 |
| Potret Partisipasi Pemakai Sistem Informasi, Dukungan Manajemen Puncak dan Kinerja Sistem Informasi Akuntansi | The problems occur in todays information systems also experienced by the hospital as an institution that is expected to provide problem solving for his patients. But the fact, there are constrains faced by patients. For example are data is not well organized, the error in the queue number, the wrong prescription of medicice, and so forth. These problems impact the performance of hospital accounting information systems.
Hospital Manager is a party highlighted with respect to the problems faced. To overcome this is required an increase in the participation of managers as users of information systems and top management support.
This research is expected to contribute to the management of hospitals that will empirically show the weakness of the hospital system in terms of user particpation and the importance of top management support to achieve the overall integration of service.
This study was designed based on descriptive inferential statistics, survey metbods and multiple regression analisys. Based on the statistical processing of the data obtained the conclution that particpation of information systems user and top management support effect on the peformance of accounting information systems simultaneously. Partialh, participation of information systems user have a positive effect but nof significant on the performance of accounting information systems and top management support have a positive and significant effect on the performance of accounting information systems. | 152 - 166 |
| Disclosure and Report Social Accounting in Social Environmental Study From Annual Report of Indonesia Natural Resource Development Center (NRDC) | Natural Resource Development Centre (NRDC) is nonprofit organization concerning natural resource conservation by managing donator’s fund. This study aimed to investigating social behaviour and the social responsibility accounting of Natural Resource Development Centre (NRDC). This study was conducted by qualitative descriptive method using interview and literature of supporting data. NRDC’s social accounting responsibility implemented in community development program, that focused on four main program, i.e: sustainability forest management, institution capacity building, training, education, and communication, and event organization. In social accounting responsibility, NRDC arrange project report and annual report. Project report arranged according to format given by donator, while annual report arranged as liability to foundation controller. Effectiveness and efficiency measurement of program and activities implementation will determine NRDC’s performance. | 167 - 179 |
