Perekonomian Indonesia dalam Menghadapi Sistem Globalisasi

Globalisation is a part of human being. Until now, there aren´t succes for a nation without relation and assosiation to other countries. Indonesia hope, that globalisation can continue the national economic market system to the international level. What is our attitude to face it? what is the agenda need to be prepared? Preparing non market institution is a key toface globalisation and executing more effective diplomacy. Keywords:Globalisation, Economic market system

Analisis Persepsi Kinerja Para Distributor Personal Franchise, Persepsi Penjualan dan Persepsi Prestasi di Jogjakarta dan Kota Magelang

The purpose of the research is to investigate the difference of performance, selling and achievement perception in Yogyakarta and Magelang city. In addition is to know the view of the marketing plan of Multi Level Marketing Company that involved in the 12 TOP MLM in Indonesian according to Sukses Magazines For testing the hypothesis and testing the difference between two means used t-distribution. The result of the research finds that there are not difference between performance, selling, and achievement perceptions in Yogyakarta and Magelang city. In addition, we are also find that 12 TOP Multi Level Marketing Company have the same strategy, that is give bonus or welfare for the distributor who have increasing company product until the company target. Keywords: performance, selling, achievement perception, distributor

Proses Pengelolaan Data Menggunakan Cobit terhadap Peran Audit Internal di BPK Kantor Wilayah Daerah Istimewa YOGYAKARTA

The audit process is essential to ensure the accountability of local government financial reports.The phenomenon in Indonesia, especially in the financial statements of local government arevery few local governments that receive unqualified notes of CPC. The role of internal audit intospacious with new concepts and rules that developed among other things, software COBIT. Thepurpose of this study was to determine the role of internal audit and the impact of InformationTechnology on data management processes using COBIT to the role of internal audit in BPK. Themethod used is descriptive qualitative. Data were collected by interview, documentation andobservation. The interviews were conducted by two members of the internal audit in BPK. Mechanical analysis of data using the Interactive model analysis. The results of this study are;First, the role of internal audit is not only limited to the examination, but also performs manyfunctions and consulting services in order to improve the performance of CPC. Second, the auditor can use Audit Guidelines as an additional material to design audit procedures. In short, inparticular COBIT guidelines can be modified easily, according to the industry. In conclusion IT asa bridge between the risks of IT with the control needed ( IT risk management) and also the mainreferences were very helpful in the application of IT Governance in the CPC

Analysis of Accounting Information System Using Hot Fit Model Method in Indonesia Islamic Micro Financial Institutions

Financial institutions need to provide technology-based services that facilitate access to information for communities in remote areas. This research aims first, reviewing the use of mobile banking in improving the quality of reporting and expanding the reach of financial services; second, the practice of utilizing mobile banking for Islamic microfinance institutions in Indonesia; third, evaluating the implementation of the Islamic microfinance information system in Indonesia. The research method used in this study is descriptive quantitative, with a sample of 100 accountants. Descriptive analysis was aided by SPSS 21.0 software for Windows. The results of this study indicate that; first, Mobile banking is the right mechanism to improve the quality of reporting and make the services of Islamic microfinance institutions accessible to the poor in remote areas of Indonesia. Second, the practice of utilizing accounting information systems in Islamic microfinance institutions is already good. Third, Overall, the application of accounting information systems at Islamic microfinance institutions in Indonesia can have a positive effect on improving the services of Islamic microfinance institutions both individually accountants and organizations

Perbandingan Kinerja Reksadana Syariah Dan Reksadana Konvensional Ditinjau Berdasarkan Tingkat Risk And Return

AbstrakPenelitian ini bertujuan untuk mengetahui perbandingan tingkat risk antara reksadana syariah dan konvensional dan untuk mengetahui perbandingan tingkat return antara reksadana syariah dan konvensional.Penelitian ini menggunakan  uji komparatif dua sampel yaitu dengan menggunakan t-test dua sampel untuk mengetahui apakah terdapat perbedaan tingkat risk and return antara reksadana syariah dan reksadana konvensional dan kemudian selanjutnya dilakukan pengujian data menggunakan SPSS.16Hasil pengujian hipotesis pertama menunjukkan bahwa rata-rata risk reksadana syariah dan konvensional tidak terdapat perbedaan yang signifikan Begitu juga dengan pengujian hipotesis selanjutnya menunjukkan bahwa rata-rata return reksadana pendapatan tetap syariah dan konvensional tidak terdapat perbedaan yang signifikan Meskipun tidak terdapat perbedaaan yang signifikan antara risk and return dari hasil uji penelitian, namun secara persentase reksadana syariah mampu mengungguli dari rate return yang lebih besar dibandingkan dengan return reksadana konvensional dan juga dari segi risk dengan rate yang lebih kecil jika dibandingkan dengan risk pada reksadana konvensional, dengan demikian diharapkan hal ini dapat menjadi pertimbangan bagi para investor dalam memilih reksadana untuk berinvestasi.Kata kunci : reksadana syariah, reksadana konvensional, risk and returnAbstract               This study aims to determine the risk level of the comparison between Islamic and conventional mutual funds and to compare the rate of return between Islamic and conventional mutual funds.               This study uses comparative test two samples by using two-sample t-test to determine whether there are differences in the level of risk and return between Islamic mutual funds and conventional funds and then further testing data using SPSS.16The first hypothesis testing results show that the average risk Islamic and conventional mutual funds do not have significant difference Likewise with hypothesis testing further showed that the average return fixed income funds Islamic and conventional is not a significant difference               Although there are no differences were significant between risk and return of test results of the study, the percentage Islamic mutual funds were able to outperform on the rate of return greater than the return of funds of conventional and also in terms of risk with a rate that is smaller when compared with the risk in the fund conventional , it is hoped this may be a consideration for investors in selecting mutual funds to invest.Key words : Islamic mutual funds, conventional mutual funds, risk and retu

Effect of Capital Structure, Audit Quality and Company Profitability on Accounting Conservatism

This study aims to examine several factors that are thought to affect accounting conservatism, namely Capital Structure, Audit Quality, and Company Profitability. This study uses quantitative methods. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. The sample selection technique is based on purposive sampling. The analytical method used in this study is panel regression, which is a combination of cross-sectional data and time-series data. The results showed that the capital structure variable had no effect on accounting conservatism with a value of 0.1136 > 0.05, then the audit quality variable had a significant effect on accounting conservatism with a value of 0.0014 < 0.05, and the company's profitability variable has no effect on accounting conservatism with a value of 0.9068 > 0.05. Based on the results of the Simultaneous Test that the independent variables namely Capital Structure, Audit Quality, and Company Profitability together have a significant effect on accounting conservatism with a Prob value (F-statistic) of 0.007847 <0.0

Menyibak Penerapan PSAK 102 Atas Prosedur Akad Murabahah

This study aims to determine how the procedure or implementation of the murabahah financing contract at KSPPS BMT ARMA is it in accordance with PSAK 102 concerning murabahah or not. This research explains how the murabahah financing contract in KSPPS BMT ARMA. This study also discusses PSAK 102 regarding murabahah. The method used in this research is descriptive qualitative. This research was conducted at KSPPS BMT ARMA Magelang. In collecting data, the author uses several methods including observation is a method of direct observation carried out by researchers and interview methods. The results of the study can be seen that the accounting treatment of murabahah financing carried out at BMT ARMA is in accordance with accounting principles, namely PSAK 102

Pengaruh Motivasi Akuntan Terhadap Minat untuk Memperoleh Gelar Chartered Accountant (CA) di Wilayah Yogjakarta

Abstract. This research is driven by various phenomena, the dynamics of the rapidly growing accounting profession, and the professionalism of an accountant in a particular state accountant register in the ASEAN Economic Community by 2015. The population in this study is an accountant data register in Yogyakarta province amounted to 65, a sample with purposive sampling method was selected then a sample of 40 accountants with 95% confidence level is taken. The data used in this study is the primary data. The results showed that the variables of quality motivation, and social motivation variables proved to positively affect the interest of accountants to obtain Chartered Accountant  (CA). In addition, career motivation variables, and economic motivation variables do not provide evidence of positive impact on the interests of state-owned accountants to obtain Chartered Accountant  (CA). The results are expected to serve as a reference for further research as well as useful for the institution concerned to provide information and references to increase the interest of accountants to obtain Chartered Accountant  (CA) in relation to motivation. Keywords. Accountant; Chartered Accountant (CA); Motivation.Abstrak. Penelitian ini didorong oleh berbagai fenomena, dinamika profesi akuntansi yang begitu pesat berkembang, dan profesionalisme seorang akuntan dalam register akuntan negara tertentu di  ASEAN Economic Community pada tahun 2015. Populasi dalam penelitian ini adalah seorang register data Akuntan di Provinsi Yogyakarta berjumlah 65, sampel dengan metode purposive sampling terpilih kemudian sampel sebanyak 40 akuntan dengan tingkat kepercayaan 95% diambil. Data yang digunakan dalam penelitian ini adalah data primer. Hasil penelitian menunjukkan bahwa variabel motivasi kualitas, dan variabel motivasi sosial terbukti berpengaruh positif terhadap minat akuntan untuk memperoleh Chartered Accountant (CA). Selain itu, variabel motivasi karir, dan variabel motivasi ekonomi tidak memberikan bukti dampak positif terhadap kepentingan akuntan BUMN untuk memperoleh Chartered Accountant (CA). Hasilnya diharapkan bisa dijadikan acuan untuk penelitian lebih lanjut sekaligus bermanfaat bagi institusi yang bersangkutan untuk memberikan informasi dan referensi untuk meningkatkan minat akuntan untuk memperoleh Chartered Accountant (CA) dalam kaitannya dengan motivasi.Kata kunci.  Akuntan; Chartered Accountant (CA); Motivasi.