October 2008


Jawaban UTS 1 akuntansi biaya paling tidak mendekati jawaban seperti dibawah ini:

1. Biaya adalah pengorbanan sumberdaya ekonomi utk memperoleh manfaat, sedangkan beban adalah biaya yang telah terpakai dalam menghasilkan pendapatan.

2. Biaya Tetap, Biaya Variabel dan Biaya Semivariabel.

3. Harga pokok penjualan = (total biaya produksi + sediaan awal BDP – Sediaan akhir BDP) + Barang jadi awal – barang jadi akhir.

HPP = (230.000 +250.000 – 210.000) + 340.000 – 270.000 = 340.000

4. a. Barang Dalam Proses     925.000

Bahan baku                               925.000

b. Barang Dalam Proses          394.500

Beban Gaji                                   394.500

4.c. Barang Dalam Proses        591.750

BOP Dibebankan                           591.700

4.d. Persediaan Barang Jadi      1.911.250

Barang Dalam Proses                   1.911.250

Piutang Usaha                  3.822.500

Penjualan                                    3.822.500

Harga Pokok Penjualan     1.911.250

Persediaan Barang Jadi                 1.911.500

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Aduh senangnya bisa nulis lagi di Blognya Pipi.. Sekarang aku sudah 4 bulan lho Om dan Tante. Hani sekarang sudah bisa tengkurap, senang rasanya bisa lihat dunia dari sisi yang berbeda. Kan sebelumnya Hani cuma bisa ngeliat dunia atas alias langit-langit kamar 😦

Hari Minggu kemarin abis lebaran, pipi n mimi buat acara aqiqah dan meresmikan namaku. Jadi secara agama aku sudah sah dilahirkan hehehe… Rambutku juga sudah digundulin, jadi om dan Tante jangan kaget kalo liat aku jadi seperti Zidane, pemain bola terkenal itu lho..  tapi aku tetap cantik dan manis lho…

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Penelitian ini dipublikasikan pada JURNAL KEUANGAN DAN BISNIS, Vol. 5, No.1, Maret 2007

Judul Penelitian:

PENGARUH SUKU BUNGA SERTIFIKAT BANK INDONESIA DAN NILAI KURS TERHADAP RISIKO SISTEMATIK SAHAM PERUSAHAAN DI BEJ

Peneliti:

M.Y. Dedi Haryanto

Riyatno

ABSTRACTS

This research aimed to give empirical evidence whether Indonesian Bank Notes (Sertifikat Bank Indonesia) and exchange rate as proxies of macro variables have influence to systematics risk of stocks traded in Jakarta Stock Exchange. Using multivariate regression analysis with data of 43 samples company listed in year 2000 to 2002 which is brokedown into manufacturing firms and non manufacturing firms, we concluded that Indonesian Bank Notes and exchange rate have a significant influence to the systematics risk. We also find an interisting result that indutry concentration has attributes to alter the relationship between the two macro variables and systematics risk. In manufacturing firms, only exchange rate which influences the systematics risk, in contrary, only the Indonesian Bank notes has influence to the systematic risk for nonmanufacturing firms.

Keywords: Systematics risk, Exchange rates, SBI, Stocks return

Download artikel lengkap –> suku-bunga-sbi

Artikel ini dipublikasikan pada :

JURNAL KEUANGAN DAN BISNIS, Vol. 5., No. 2, Oktober 2007


JUDUL :

PENGARUH UKURAN KANTOR AKUNTAN PUBLIK TERHADAP EARNINGS RESPONSE COEFFICIENTS

PENELITI :

Riyatno

ABSTRACT

This research is trying to give an empirical evident whether audit firm size as a proxy of audit quality does have influence to the Earnings Response Coefficients (ERC). ERC itself is a measure of how much stock return changed caused by unexpected earnings announcement. Earnings announcement is important for investors to make investment decision. If firms financial statements audited by a good quality audit firm, in this context is a big audit firm size then earnings information is expected to be more credible. The reason is big audit firms size have more resources and motivation to keep their reputation and so they will do their job more carefully.

Using 64 samples of public companies listed in BEJ, this research found that audit firm size does influence the firm ERC, so audit firm size adds credibility to the earnings information provided by company. Interestingly, there is no significant difference of ERC between firms audited by big audit firm size with firms audited by small audit firm size using mean difference test.

Keywords: Audit firms size, Earnings Response Coefficients, Stocks returns

Artikel lengkap download disini –> earning-response-coeficients