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Aspek Keperilakuan dalam Akuntansi Keuangan Image
Journal article

Aspek Keperilakuan dalam Akuntansi Keuangan

Financial accounting is conducted by accountant of each operating company. There are many alternative methods and approaches to choose in financial accounting. The final product of financial accounting is financial report. For a listed company in capital market, annual financial report must be audited by independent auditor, in order to give assurance that the company's financial position and performance is presented fairly. Audit procedures require a lot of auditor's judgment in all material respects. User of financial report will count on information in the financial report to support their economic decision making. Every decision and judgment made by accountant, auditor, and user of financial report is all about behavioral aspect in financial accounting. This article discusses about the development of behavioral accounting, the correlation between behavioral accounting and financial accounting, and the recent behavioral research in financial accounting.
Analisis Input\u002DOutput Atas Dampak Sektor Pariwisata terhadap Perekonomian Maluku Image
Journal article

Analisis Input-Output Atas Dampak Sektor Pariwisata terhadap Perekonomian Maluku

Sebagai provinsi bahari, Maluku memiliki potensi pariwisata yang beragam. Potensi ini dapat diberdayakan bagi pengembangan perekonomian Provinsi Maluku yang selama ini masih masuk dalam kategori daerah tertinggal. Menggunakan analisis input-output, studi ini bertujuan untuk meneliti seberapa besar pengaruh investasi pada industri pariwisata dan sektor pendukungnya terhadap perekonomian Provinsi Maluku. Analisis dilakukan untuk melihat efek pengganda, dampak terhadap output dan upah secara keseluruhan, dan sentralitas sektor pariwisata dalam perekonomian Provinsi Maluku. Hasil studi menunjukkan bahwa investasi pada sektor-sektor ini memiliki dampak yang dapat diperhitungkan bagi perekonomian Provinsi Maluku.
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Evaluasi Pengendalian Intern Pada Siklus Penggajian Dan Kepegawaian Untuk Menentukan Risiko Fraud (Studi Kasus PT World Yamatex Spinning Mills) Image
Journal article

Evaluasi Pengendalian Intern Pada Siklus Penggajian Dan Kepegawaian Untuk Menentukan Risiko Fraud (Studi Kasus PT World Yamatex Spinning Mills)

Issues relating to salary or wages, would be detrimental to employees and companies. One reason is the person who did fraud. Adequate internal control is believed to prevent the occurrence of fraud in the company. Two points examined in this study, whether in PT Yamatex Spinning Mills has had adequate internal controls and the relationship between internal control that has been owned by the risk of fraud, especially on the payroll and personnel cycle. The results showed that PT Yamatex Spinning Mills have internal control. This adequate internal control reduces the risk of fraud. Weaknesses that still exist in the company's internal control is the lack of job rotation policy periodically. Authorization policy in the company that is an offset for these weaknesses. The author suggested that the company established a rotation policy positions on a regular basis to prevent someone from being a position for too long and have the opportunity to conduct fraud.
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