Peran Kerangka Konseptual Akuntansi dalam Pelaporan Keuangan Perusahaan

Preparation of accounting theory is a sequential process that started from the determination reporting purposes and ends with preparation of accounting techniques. The conceptual framework is a coherent system-related purposes, the concept underlying the accounting, which is expected to lower the standards which are consistent in describing the nature, function, and limitations of accounting. This conceptual framework must be accepted by all parties concerned. Functions of this conceptual framework to enhance the comparability of financial statements and to evaluate the accounting practices. One benefit is the conceptual framework provides guidance that can provide guidance for standard setters. The contents of the general conceptual framework starts from the financial reporting purposes, the qualitative characteristics of accounting information, elements of financial statements, the measurement and recognition of financial reports, and presentation. Presentation of the conceptual framework includes reporting financial position, cash flow and liquidity reporting, and reporting earnings

Penelusuran Hukum Penting Bagi Pengemban Profesi Hukum (suatu Studi Tentang Profesi Advokat sebagai Pengemban Profesi Hukum)

Challenge that faced lawyer as profession caretaker law in decade latest this we can say is not light. Therefore, so that can follow very latest development in the world of science law best step do way of law. From way of law, matters about science development law, judge decision and very latest law and regulation knowable by profession caretaker of law. Specialer again for lawyer profession caretaker, various case that faced more complexer. In atmosphere likes this, possible norms that regulate about case that being faced not yet being regulated peculiarly in law and regulation aloof. At here feeled important to do way of law may be is not found exactly in some case, but resemble with case there. For that can be made reference in finish also law opinion that asked to lawyer as law profession caretaker

Pencantuman Asas Kewajaran dalam Kontrak Standar (Perjanjian Baku) sebagai Salah Satu Upaya Melindungi Konsumen

To protect consumers, it is necessary to include reasonbleness principle in a standard ized contract should the principle beneglected, the contract bevoidor, atleast, judges can decide that such a contract is unen for ceable. Observing the principle, it is hoped that rights and duties of parties in the contract be balance. There isno any reason, there fore, for consumers not to comply with the contract they have concluded

Sistem Informasi Pemesanan Jambur Rudang Mayang Kabanjahe Berbasis Web

Berdasarkan pada perkembangan teknologi maka semua informasi lebih cepat dan efesien untuk di akses melalui sebuah laman website. Informasi yang di sediakan pada website tersebut akan mempermudah konsumen atau pelanggan di dalam melakukan pemesanan jambur. Fasilitas yang akan di sediakan di dalam website tersebut seperti harga boking perlantai, fasilitas jambur dan diskon pada jambur. Jambur Rudang Mayang Kabanjahe yang beralamatkan di Kampung Dalam, Kabanjahe. Jambur Rudang Mayang Kabanjahe memberikan fasilitas yang baik keperluan pesta adat, pernikahan dan acara yang lainnya. Luas Jambur Rudang Mayang dapa tmenampung 100 kendaran roda empat dan 200 kendaran roda dua. Pelanggan mengharapkan dapat mengakses sebuah halaman website untuk mempermudah pelanggan memesan dan melihat fasilitas yang disediakan jambur. Kata kunci : website, jamburrudangmayang, informas

Analisis Kepuasan Konsumen Menggunakan Model Kano (Kasus pada Lembaga Bimbingan Belajar Smart Ganesha Cabang Panam Pekanbaru)

The research was conducted at the Institute of Ganesha Smart TutoringBranch Panam Pekanbaru with the aim to analyze customer satisfaction in LBBGanesha Smart Panam Pekanbaru branch using a model canoe. Variable in thisresearch are: consumer satisfaction. The sample in this study are as many as 51customers using proportional random sampling technique. The analytical methodused is the Kano model analysis. The result showed that the model of Kano is theright model to improve customer satisfaction in LBB Ganesha Smart Cab. Panam,Pekanbaru. It can be seen from the attractive category that material submitted byLBB Tentor Smart Ganesha completed at each meeting as well as smart LBBGanesha has a teaching force which controls the material well, students in LBBsmart ganesha can improve self-esteem or pride in their students and follow theprogram the LBB Smart Ganesha can improve student achievement. grade mut besmart LBB Ganesha is no registration fee (registration geratis) and smart LBBGanesha provide WIFI geratis. Category One Dimensional namely educationcosts are relatively inexpensive and can be repaid. Ie indifferent category ofproducts in LBB Smart Ganesha in accordance with what is required of studentsand have a forte, the completeness of the products / services offered.Keywords: Consumer Satisfactio

Faktor-faktor Yang Berpengaruh Terhadapaudit Delay Pada Basic Industry and Chemicals Yang Terdaftar Di Bursa Efek Indonesia

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh Ukuran Perusahaan, Laba/Rugi Perusahaan, Ukuran KAP, Pergantian Auditor dan Opini Audit terhadap Audit Delay pada Basic Industry and Chemicals yang terdaftar di Bursa Efek Indonesia tahun 2013-2016. Rumusan masalah dalam penelitian ini adalah “Apakah Ukuran Perusahaan, Laba/Rugi Perusahaan, Ukuran KAP, Pergantian Auditor dan Opini Audit berpengaruh signifikan secara parsial maupun simultan terhadap Audit Delay?”. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 33 Perusahaan. Data diperoleh dari Bursa Efek Indonesia tahun 2013-2016. Teknik analisis data yang digunakan adalah regresi linier berganda dengan tingkat signifikansi sebesar 5%. Hasil uji secara parsial menunjukkan bahwa Ukuran Perusahaan dan Laba/Rugi Perusahaan berpengaruh negatif dan signifikan terhadap Audit Delay, Ukuran KAP berpengaruh positif dan sigifikan terhadap Audit Delay, Pergantian Auditor dan Opini Audit tidak berpengaruh terhadap Audit Delay. Hasil uji secara simultan menunjukkan bahwa variabel Ukuran Perusahaan, Laba/Rugi Perusahaan, Ukuran KAP, Pergantian Auditor dan Opini Audit berpengaruh terhadap Audit Delay. Kemampuan variabel independen dalam menjelaskan variabel dependen sebesar 14,3% sedangkan sisanya sebesar 85,7% dijelaskan oleh variabel lain di luar mdel penelitian ini