Akuntansi Untuk Cryptocurrency

Cryptocurrency di Indonesia sudah mulai berkembang serta mulai banyak digunakan oleh pelaku bisnis di Indonesia. Hal inimenjadifenomenadalammemandangperlutidaknyaperlakuan akuntansi untuk transaksi cryptocurency. Penelitian ini mencoba menggali dan menguji crypto currency dan teknologi block chain dengan pendekatan dan tinjauan PSAK di Indonesia danfokus pada perlakuanakuntansi untuk cryptocurrency di Indonesia. Tujuan  penelitian ini adalah melakukan kajian tentang akuntansi untuk crytocurrencyberdasarkan PSAK yang berlaku di Indonesia. Penelitian ini menggunakan model literatur review untuk mengetahui akuntansi untuk cryptocurrency. Hasil penelitian menunjukkan belum adanya perlakuan akuntansi untuk transaksi cryptocurrency apakah diperlakukan sebagai kas, aset, atau persediaan. Cryptocurrency in Indonesia has begun to develop and is starting to be widely used by business people in Indonesia. This is a phenomenon in view of the need for accounting treatment for cryptocurency transactions. This research attempts to explore and test cryptocurrency and blockchain technology with the approach and review of PSAK in Indonesia and focus on the accounting treatment for cryptocurrency in Indonesia. The purpose of this study is to conduct a study of accounting for crytocurrency based on the applicable PSAK in Indonesia. This study uses a review literature model to find out accounting for cryptocurrency. The results of the study indicate that there is no accounting treatment for cryptocurrency transactions whether treated as cash, assets, or inventory

The Effect of Net Profit Margin and Earning Per Share on Share Prices

The net profit margin is a financial ratio in measuring a company's ability to generate a return on sales. Earning per share is a financial ratio that shows the profit from each outstanding share. The share price is the price of the company's shares listed and can change every second. The purpose of this study is to determine the influence of net profit margin on stock prices and to determine the magnitude of the influence of earnings per share on stock prices. This research was conducted at Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. The results in this study found that: 1) The t value of the net profit margin of 5.378 is greater than the t table of 2.00665 and the significant value of 0.000 is less than 0.05, it can be concluded that the net profit margin has a significant effect on stock prices; 2) It is obtained that the t value of earning per share is 3.349 which is greater than the t table of 2.00665 and a significant value of 0.002 is less than 0.05, so it can be concluded that earning per share has a significant effect on stock prices

Analysis of the Effect of Business Strategy on the Quality of Management Accounting Information Systems

Management accounting information system (SIAM) is used as a tool to produce financial and non-financial / management accounting information that is used to assist executive managers or internal parties in planning resource allocation, supervision, evaluation, and performance evaluation, both financial performance and non-financial performance including managerial performance and employee performance. Management accounting information systems refer to normative matters, but when management accounting information systems are implemented it has unexpected or unexpected consequences so that it can affect the satisfaction of users of information systems, this is because in the context of the organization and socially not well understood by users. This research was conducted on general insurance in Bandung where the respondents were operational managers using an explanatory survey method. Testing data using simple regression The results of research on insurance companies in Bandung found that business strategies affect the quality of management accounting information system

Pengaruh Rasio Lancar dan Rasio Hutang Atas Modal terhadap Financial Distress

Penelitian ini bertujuan untuk mengetahui pengaruh Rasio Lancar dan Rasio Hutang Atas Modal terhadap Financial Distress pada Perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Financial Distress adalah terjadinya penurunan kondisi keuangan sebelum mencapai kebangkrutan. Rasio Lancar merupakan untuk mengetahui besarnya jumlah aktiva lancar Perusahaan digunakan dalam melunasi hutang jangka pendek. Sedangkan Rasio Hutang Atas Modal digunakan untuk mengukur berapa besarnya Perusahaan dibiayai oleh pihak kreditur dibandingkan dengan ekuitas pemilik sebagai jaminan hutang. Data yang digunakan dalam penelitian ini adalah data sekunder yang tertulis di dalam laporan keuangan. Metode pengambilan sampel yang digunakan adalah metode purposive slamping dan diperoleh 12 Perusahaan sampel yang menjadi objek penelitian. Analisis yang digunakan adalah analisis regresi linear berganda dan Uji-t. Hasil penelitian menunjukkan bahwa Rasio Lancar dan Rasio Hutang Atas Modal berpengaruh terhadap Financial Distress.   &nbsp

Unrequested information from routine diagnostic chest CT predicts future cardiovascular events

Item does not contain fulltextOBJECTIVES: An increase in the number of CT investigations will likely result in a an increase in unrequested information. Clinical relevance of these findings is unknown. This is the first follow-up study to investigate the prognostic relevance of subclinical coronary (CAC) and aortic calcification (TAC) as contained in routine diagnostic chest CT in a clinical care population. METHODS: The follow-up of 10,410 subjects (>40 years) from a multicentre, clinical care-based cohort of patients included 240 fatal to 275 non-fatal cardiovascular disease (CVD) events (mean follow-up 17.8 months). Patients with a history of CVD were excluded. Coronary (0-12) and aortic calcification (0-8) were semi-quantitatively scored. We used Cox proportional-hazard models to compute hazard ratios to predict CVD events. RESULTS: CAC and TAC were significantly and independently predictive of CVD events. Compared with subjects with no calcium, the adjusted risk of a CVD event was 3.7 times higher (95% CI, 2.7-5.2) among patients with severe coronary calcification (CAC score >/=6) and 2.7 times higher (95% CI, 2.0-3.7) among patients with severe aortic calcification (TAC score >/=5). CONCLUSIONS: Subclinical vascular calcification on CT is a strong predictor of incident CVD events in a routine clinical care population