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Penggunaan Analisis Abc Untuk Pengendalianpersediaan Barang Habis Pakai : Studi Kasus Di Program Vokasi Ui, Titis Wahyuni Dec 2015

Penggunaan Analisis Abc Untuk Pengendalianpersediaan Barang Habis Pakai : Studi Kasus Di Program Vokasi Ui, Titis Wahyuni

Jurnal Vokasi Indonesia

The purpose of this study was to determine the consumable inventory control are applied in Vocational Education Program, University of Indonesia as well as to determine the consumable inventory into groups A, B, and C based on the use of the ABC analysis, investing, and the critical index. This research uses descriptive analytical approach to look at the problems faced and the activities undertaken by the Procurement Section vocational program UI to manage inventory of consumable during 2014. The supply of consumable goods data is processed to provide a picture of the pattern of inventory consumable goods then the classification …


Evaluasi Prosedur Audit Dalam Rangka Pemenuhan Tujuan Audit Atas Piutang Usaha, Andhita Yukihana Rahmayanti, Birawani Dwi Anggraeni Dec 2015

Evaluasi Prosedur Audit Dalam Rangka Pemenuhan Tujuan Audit Atas Piutang Usaha, Andhita Yukihana Rahmayanti, Birawani Dwi Anggraeni

Jurnal Vokasi Indonesia

This study emphasizes the fulfillness of the audit objectives with performed by evaluating the audit procedures on accounts receivable of non-public company, both related to the audit objectives of detailed balance and the audit objectives of presentation and disclosure. Auditors perform audit procedures include tests of controls and test of detailed balance on accounts receivable account, to reach audit assurances that the audit objectives have been met so that the information and figures included in the presentation and disclosure in accordance with general acceptance standard in Indonesia. This study using the descriptive method which analyzes working papers of auditors that …


Analisis Tranfer Pricing Dalam Lending Activitiesbanking Dengan Menggunakan Arm’S Length Principle, Deni Danial Kesa, Erwin Harinurdin, Asti Setiawati Dec 2015

Analisis Tranfer Pricing Dalam Lending Activitiesbanking Dengan Menggunakan Arm’S Length Principle, Deni Danial Kesa, Erwin Harinurdin, Asti Setiawati

Jurnal Vokasi Indonesia

Regulatory motivation is often done by some of the industries associated with strict regulatory supervision, such as banks and insurers. It is associated with one of them in fulfillment of the Capital Adequacy Ratio (CAR) and Solvency Margin ratio which can create incentives for management to make earnings management in the interest of regulators. From previous studies found indications that the bank's management to practice earnings management in order to meet regulatory (regulator) and the investor. API is one of the policy on sole ownership in Indonesian banks (Single Presence Policy). Because these policies will have consequences that could affect …


Komunikasi Ritual Peziarah “Ngalap Berkah”Di Kawasan Wisata Gunung Kemukus(Studi Etnografi Komunikasi Tentang Budaya Ritual Ziarah Di Kawasan Wisatagunung Kemukus, Desa Pendem, Kecamatan Sumber Lawang, Sragen-Jawa Tengah), Rahmi Setiawati, Priyanto Priyanto Dec 2015

Komunikasi Ritual Peziarah “Ngalap Berkah”Di Kawasan Wisata Gunung Kemukus(Studi Etnografi Komunikasi Tentang Budaya Ritual Ziarah Di Kawasan Wisatagunung Kemukus, Desa Pendem, Kecamatan Sumber Lawang, Sragen-Jawa Tengah), Rahmi Setiawati, Priyanto Priyanto

Jurnal Vokasi Indonesia

This article is explain of ritual commucation pilgrim "ngalap berkah" in the Kemukus mountain, ethnographic study of communication about cultural tourism zone ritual pilgrimage in Mount Kemukus, Pendem Village, District Sumber Lawang, Sragen, Central Java. The results showed that for the local community a message of what is hidden behind this ritual is still ambiguity. But in the process of social interaction between indigenous communities with immigrant communities, both in terms of livelihoods, different behavior patterns, causing local people trying to accept changes to the meaning of "ngalap berkah". It is caused when the pilgrimage locations have changed or constructed …


Tantangan Manajemen Arsip Elektronik Di Era Web 2.0, Wiwiet Mardiati Dec 2015

Tantangan Manajemen Arsip Elektronik Di Era Web 2.0, Wiwiet Mardiati

Jurnal Vokasi Indonesia

From early 1990s, electronic records (e-records) have become a part of daily business activities for both small and big organisations. Since then, Records Management (RM) professionals have aimed to create a consistent and standard way to manage e-records. Nowadays, the challenges for managing e-records have been considerably complicated with the rise of Web 2.0 during the last few years. This paper will point out the challenges in managing electronic records, how RM professionals in Western Australia try to discover the best way to manage them in the Web 2.0 environment, and how it changes the role of the RM professionals …


Kemampuan Tarif Ina Cbg’S Hemodialisa Programkartu Jakarta Sehat (Kjs) Menutupi Biaya Riilnya, Supriadi Supriadi Dec 2015

Kemampuan Tarif Ina Cbg’S Hemodialisa Programkartu Jakarta Sehat (Kjs) Menutupi Biaya Riilnya, Supriadi Supriadi

Jurnal Vokasi Indonesia

Healthy Jakarta Card ( KJS ) is a Health Insurance program provided by Jakarta Provincial Government through the UP . Jamkesda Jakarta Provincial Health Office to the community in the form of medical assistance to the population of Jakarta , especially for the poor and underprivileged with tiered referral system . KJS use tariff system the price of Indonesia Case Base Groups ( INA - CBG 's ) issued by PT Askes ( Persero ) , This study aims to measure the ability of rates Hemodialysis INA CBG 's to cover the real cost , to take the example of …


Motivasi Intrinsik Yang Mempengaruhi Pemilihan Jurusan Dan Universitas(Studi Pada Mahasiswa Baru Program Vokasi Universitas Indonesia Angkatan 2015), Amelita Lusia, Pijar Suciati, Endang Setiowati Dec 2015

Motivasi Intrinsik Yang Mempengaruhi Pemilihan Jurusan Dan Universitas(Studi Pada Mahasiswa Baru Program Vokasi Universitas Indonesia Angkatan 2015), Amelita Lusia, Pijar Suciati, Endang Setiowati

Jurnal Vokasi Indonesia

Globalization affects all aspects of life. This concept creates a paradigm borderless world, the world that does not know the limits of the territorial sovereignty of a nation / state. The impact of these conditions are helped create intense competition in various aspects of community life, including education. In the world of education, management can not be done conventionally alone, but requires a special ability that the output of education in accordance with market needs, both nationally and internationally. In addition to the need for change in the management of the educational institutions, educational institutions marketing issues was absolutely necessary …


Utilisasi Ppk Ii Bpjs Kesehatan: Analisis Perbandinganperilaku Warga Komplek Perumahan Dan Warga Perkampungan Di Depok, Nia Murniati Dec 2015

Utilisasi Ppk Ii Bpjs Kesehatan: Analisis Perbandinganperilaku Warga Komplek Perumahan Dan Warga Perkampungan Di Depok, Nia Murniati

Jurnal Vokasi Indonesia

The presence of the Social Security Agency (BPJS) actually Health aims to provide a guarantee that participants benefited the maintenance and protection in fulfilling the basic needs of health. Practice, some participants often complain of the long bureaucratic process that must be taken in order to take advantage of these services, particularly for patients at the Hospital (RS). Manage system of care that is applied BPJS require tiered services through Health Care Providers (PPK) Level 1 with a health center, clinic or family doctor. Given, RS is not a big health center that accepts all patients with various forms of …


Purchased Goodwill And Its Accounting Treatment, Terence Sheridan Nov 2015

Purchased Goodwill And Its Accounting Treatment, Terence Sheridan

The ITB Journal

When a company decides to purchase another company or enterprise, the consideration paid will, in many cases, exceed the total of the separate valuation of each of the assets and liabilities of the company or enterprise being purchased. The extent of the premium paid is sometimes dependent on the growth potential of the company in question. In other cases, the premium is linked to the possibilities for cost-cutting when synergies between the existing and new companies are exploited. Occasionally, the fact that a company has an established reputation or an established customer base will result in a considerable premium being …


Behind The Painting By A.C. Littleton In Shanghai, Academy Of Accounting Historians, James L. Chan Oct 2015

Behind The Painting By A.C. Littleton In Shanghai, Academy Of Accounting Historians, James L. Chan

Accounting Historians Notebook

On June 2, 2015, I was given a tour of the China Accounting Museum (opened in November 2013) at the Lixin School of Accounting in Shanghai. In its International Hall, I came face to face with an oil painting by A.C. Littleton, “my” Littleton. Perhaps in a breach of protocol, I requested my host, Professor Song Xiaoming, to take the painting down from the wall to verify the authenticity of my claim. “There is a word ‘Wood’ on the backside,” I told him. He obliged: sure enough, inscribed in pencil were the words “after Robert Wood”. I explained that Littleton …


Accounting Historians Notebook, 2015, Vol. 38, No. 2 (October) [Whole Issue] Oct 2015

Accounting Historians Notebook, 2015, Vol. 38, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

October issue


Call For Papers Oct 2015

Call For Papers

Accounting Historians Notebook

First International Seminar of Accounting History, Siena, December 3-4, 2015;14th World Congress of Accounting Historians, Pescara, Italy, June 25-27, 2016; Accounting History: Call for papers, Accounting History and the Enlightenment


Academy Of Accounting Historians Business Meeting At The 2015 Annual Conference Of The American Accounting Association. Minutes, Stephanie D. Moussalli Oct 2015

Academy Of Accounting Historians Business Meeting At The 2015 Annual Conference Of The American Accounting Association. Minutes, Stephanie D. Moussalli

Accounting Historians Notebook

At the 2015 Annual Conference of the American Accounting Association Hyatt Regency Hotel, Chicago, IL, West Tower/Bronze Level/Water Tower Rm Sunday, August 9, 2015 7:00 PM to 8:00 PM


Mississippi Spurs Tax History Research, Andrew D. Sharp Oct 2015

Mississippi Spurs Tax History Research, Andrew D. Sharp

Accounting Historians Notebook

This study found no linkage in Vicksburg, Natchez and Mobile between the jib window architectural feature and property tax avoidance during the antebellum period. Jib windows were not utilized to avoid a tax on the number of doors.


Robertson And Funnell Awarded 2015 Barbara D. Merino Award For Excellence In Accounting History Publication Oct 2015

Robertson And Funnell Awarded 2015 Barbara D. Merino Award For Excellence In Accounting History Publication

Accounting Historians Notebook

Accounting by the First Public Company: The Pursuit of Supremacy Published by Routledge, NY, in 2014.


Academy Holds Annual Business Meeting And Ice Cream Social At The American Accounting Association Annual Meeting In Chicago Oct 2015

Academy Holds Annual Business Meeting And Ice Cream Social At The American Accounting Association Annual Meeting In Chicago

Accounting Historians Notebook

Photographs of meeting


Three Recipients Of 2015 Margit F. And Hanns Martin Schoenfeld Scholarship Awards Oct 2015

Three Recipients Of 2015 Margit F. And Hanns Martin Schoenfeld Scholarship Awards

Accounting Historians Notebook

Liesel Klemcke is an accounting doctor al student at Stockholm Business School and is interested in studying the history of the financial statement user, financial reporting and the history of the capital markets.Sebastian Hoffmann r ecently accepted an offer fr om the University of Edinburgh Business School as a Lecturer in Accounting. Tânia Nunes is a doctor al student of Accounting at the University of Sao Paulo (FEA-USP, Brazil).


2014 Best Paper Award For Excellence Garen Markarian Oct 2015

2014 Best Paper Award For Excellence Garen Markarian

Accounting Historians Notebook

Best paper: "The Crisis and Fair Values: Echoes of Early Twentieth Century Debates?"


2014 Best Paper Award For Excellence Schultz And Hollister Oct 2015

2014 Best Paper Award For Excellence Schultz And Hollister

Accounting Historians Notebook

Best paper: "The Delaware and Hudson Canal Company: Forming, Financing and Reporting on an Early 19th Century Corporation."


Sarah A. Holmes Awarded Life Membership Oct 2015

Sarah A. Holmes Awarded Life Membership

Accounting Historians Notebook

The Academy was honored to name Sarah A. Holmes a Life Member of the Academy for her extensive involvement with the Academy, her successful career and her support of accounting history research.


Alan Sangster Receives 2015 Hourglass Award Oct 2015

Alan Sangster Receives 2015 Hourglass Award

Accounting Historians Notebook

Alan Sangster is Professor of Accounting Education at Griffith University, Australia and a visiting professor at the University of Minho, Portugal. He is a qualified chartered accountant and holds a bachelor degree in business studies, a master degree in operational research, and a doctorate in accounting education.


Zeff And Camfferman Publish New Book On Formation Of International Accounting Standards Oct 2015

Zeff And Camfferman Publish New Book On Formation Of International Accounting Standards

Accounting Historians Notebook

From 2001 to 2011, the International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRS) acquired a central position in the practice and regulation of financial reporting around the world. A new book coauthored by Rice’s Stephen Zeff and Dutch accounting professor Kees Camfferman explores and chronicles the board’s rise to prominence, which has been accompanied by vivid political debates about its governance and accountability.


In Memorium: Former Director Of Aah Alabama Corporation Robert Kee (1945-2015) Oct 2015

In Memorium: Former Director Of Aah Alabama Corporation Robert Kee (1945-2015)

Accounting Historians Notebook

Dr. Robert Carl "Bob" Kee, age 70, of Tuscaloosa, passed away on October 1, 2015, at Hospice of West Alabama.


President’S Message, Massimo Sargiacomo Oct 2015

President’S Message, Massimo Sargiacomo

Accounting Historians Notebook

Two years have passed by quickly just like a Ferrari on the roadway. My presidential term is going to finish very soon.


Tonya K. Flesher Receives 2015 Thomas J. Burns Biographical Research Award Oct 2015

Tonya K. Flesher Receives 2015 Thomas J. Burns Biographical Research Award

Accounting Historians Notebook

Tonya K. Flesher is the A thur Andersen Professor of Accountancy in the Patterson School of Accountancy at the University of Mississippi. She is a past president of the Academy of Accounting Historians and former Dean of the School of Accountancy.


Congratulations Life Member, Barbara Merino, Receives Public Interest Section Accounting Exemplar Award At 2015 Aaa Annual Meeting In Chicago Oct 2015

Congratulations Life Member, Barbara Merino, Receives Public Interest Section Accounting Exemplar Award At 2015 Aaa Annual Meeting In Chicago

Accounting Historians Notebook

The Public Interest Section Accounting Exemplar Award is given to either an accounting educator or an accounting practitioner (broadly defined) who has made notable contributions to professionalism and ethics in accounting education and/or practice.


Academy Member Spotlight: Robert H. Colson Oct 2015

Academy Member Spotlight: Robert H. Colson

Accounting Historians Notebook

Robert H. Colson is distinguished lecturer in the Stan Ross Department of Accountancy at Baruch College CUNY, New York, New York.


2014 Best Paper Award To Fleischman, Tyson And Oldroyd Oct 2015

2014 Best Paper Award To Fleischman, Tyson And Oldroyd

Accounting Historians Notebook

Best paper: “The U.S. Freedman’s Bureau in Post Civil War Reconstruction”


James Mckinney Receives 2015 Innovation In Accounting History Education Award Oct 2015

James Mckinney Receives 2015 Innovation In Accounting History Education Award

Accounting Historians Notebook

James McKinney, a Clinical Professor of Accounting and Information Assurance at the Robert H. Smith School of Business at the University of Maryland is an award winning author of accounting research, teacher, and student organization faculty advisor.


Pengaruh Tingkat Literasi Keuangan Pemilik Usahaterhadap Pengelolaan Keuangan. Studi Kasus: Umkm Depok, Birawani Dwi Anggraeni Jun 2015

Pengaruh Tingkat Literasi Keuangan Pemilik Usahaterhadap Pengelolaan Keuangan. Studi Kasus: Umkm Depok, Birawani Dwi Anggraeni

Jurnal Vokasi Indonesia

Financial literacy affects a person's way of thinking on the financial condition and influence strategic decisions in terms of finances and better management for business owners. This study uses secondary data as study materials which will be given to the micro level that businesses with a turnover of up to 300M per year in which the segment in general do not have good financial records to then be used as financial statements. In a study using 12 samples of SMEs in the area of Depok randomly selected. This study uses processed using descriptive statistics as well as the weighting at …