Recognition of Revenue, Expenditure, and Financing Area applied by the Bogor City Government is using cash basis toward accrual and the cash basis for the recognition and measurement of revenue, expenditure, and financing as well as the accrual basis for the recognition and measurement of assets, liabilities, and equity. Policies, recording, and accounting report for revenue, expenditure, and financing areas that applied by the Bogor City Government is in conformity with PSAP No. 02 by PP No. 24 of 2005 about Government Accounting Standards. Where for the recognition of revenue, expenditure, and financing areas, recognition using the cash basis. While the measurement of income, expenditure, and financing of used area using the currency. While the revenue, expenditure, and financing areas measured in foreign currency must be converted into rupiah at Bank Indonesia middle rate on the transaction date. Accounting records for revenue, expenditure, and financing areas that applied by the Bogor City Government is fully in accordance with the PSAP No. 02 by PP No. 24 of 2005. Where records for revenue, expenditure, and financing area, the recording using the cash basis

Inventory is an important part of the company's assets that every day experience changes that require a control system. At manufacturing, inventory control must be carried out effectively and efficiently, so that the company's operations to run optimally. This should be supported by an integrated control system of the manufacturing company. in this era of globalization, all companies in general have used computer-based information systems. The purpose of this study was to evaluate the MABS program as a system of information in controlling inventory of finished goods. Evaluation was conducted to determine whether the program MABS in controlling inventory of finished goods was effective and efficient, and evaluate about the admission procedure and finished goods expenditure. Research by the author is in PT Cahaya Buana Intitama located in Sentul, Bogor. PT Cahaya Buana Intitama a manufacturing company as a manufacturer of furniture products. The results showed that PT Cahaya Buana Intitama MABS program has been implemented effectively and efficiently in controlling inventory of finished goods. It is in view of the admission procedures and expenditures so goes according to pre-defined system, the procedure also pengoperasiaan MABS program has berjlalan optimally. MABS program can also provide complete information, quickly and accurately in accordance with company requirements. This program can also make the company's financial statements. Evaluation results of this research show that there are some things that must be considered by PT Cahaya Buana Intitama, namely the placement of data entry space less effective, it should be placed at the entrance and exit of goods, is not placed on the area, this will result in potential break-out goods in and goods out. Not maximal protection system on the MABS program that will result in the data input errors, and could affect the reporting of finished goods inventory, also can affect the company's financial reporting, then it should be added to the system of protection of the MABS program. Thus can minimize data input errors

The Syariah Institution in Indonesia have a rapid growth from time to time, especially Syariah Bank. At this time, Indonesia is fourth country that have a great potential for development of syariah financial institute. The difference of principal and system is one of the reason that makes the public have an interest to invest in Syariah Institution, especially deposit investment that use mudharabah system for calculating profit. In 2009, after do spin off, PT Bank BNI Syariah successfully developed their business with adding more branch and increase the number of third party deposits. The objective of this research is to know Mudharabah deposit system, and how costumer’s interest to invest in Syariah Bank. And to know influence of the system that makes public interested in the deposit product. The location of this research is on PT Bank BNI Syariah Cabang Bogor as one of Syariah Bank that public has interest in it. This research uses descriptive method to know and show the relation  between profit sharing system deposit system of mudharabah to the costumer’s interest to invest. The result of the research shows that the system to calculating profit that used by PT Bank BNI Syariah is revenue sharing, with deposit contract that they used is Mudharabah Mutlaqah. Based on examination to PT BNI Syariah’s annual report in 2010 – 2012, the number of deposits is increasing. It is because the product of PT Bank BNI Syariah is trusted by the customer. And beside that, the costumer knowing about Islamic Economic that uses profit sharing system is getting better. So, we can conclude that the profit sharing system of mudharabah deposits can affect the costumer’s interest to invest to deposit

Inventory control of raw materials is an important element in a company. At this point inventory control of raw materials needed, which should always be available in the warehouse of raw materials for the production needs, but in order to maintain efficiency, raw materials also should not be too much available in warehouse. if the raw materials are available in warehouse too much will increase the cost of a few elements. The purpose of this study was to observe and investigate how the selection method of inventory control (JIT Method) can affect the efficiency of the procurement of raw materials to a company. The results showed that the CV Jawara Karsa Agusto has not implemented any inventory control methods to manage raw material inventory. There are some changes in expenditure on procurement of raw materials when the author tries to apply the method of JIT inventory control. Evaluation results of this research show that the application of the JIT done, there is the addition of the efficiency of the procurement of raw materials amounting to Rp 366,245,280

Life insurance is an agreement between two (2) or more parties with the insurerand theinsured to receive payment of a premium to base a claim for death or life of someone who is insured to the insurance contract is completed. IAI (Indonesian Institute of Accountants) has published latter PSAK No. 36 was revised in 2011 on Accounting for Insurance Contracts. The purpose of this study was to determine the application of the life insurance contract accounting under PSAK No. 36 in general, both in the establishment of policies on premium income and expenses for setting policy life insurance claims on TASPEN PT (Persero) Cab. Bogor. The method used in this research is descriptive qualitative method. This research method is done by describing the rank of overall life insurance accounting and PSAK No.36. The results showed that the preparation of life insurance accounting TASPEN PT (Persero) Cab. Bogor has been prepared based on generally accepted accounting policies, and some of the related GAAP, including PSAK No.36 Accounting for Life Insurance which serve as guide lines for the recording and programming of one insurance program ENT (Annuities). Premium income TASPEN PT (Persero) derived from participant and employer contributions for ENT program. While the claims of the existing burden on TASPEN PT (Persero) is Liability for Future Policy Benefits (KMPMD), debt claims and estimated claims liability. In general TASPEN PT (Persero) Cab.Bogor have adopted regulations that refers to IFRS, especially PSAK No.36 in life insurance accounting, include the recognition, recording, and reporting of all transaction.

Cash is a firm’s most liquid asset and has a decisive position in keeping the smooth operations of the company. The larger the cash, the more liquid the company be. But larger cash means also low cash turnover. Thus, a cash management is necessary to effectively and efficiently manage the firm’s liquid asset. This research is aimed at investigating how PDAM Tirta Pakuan implement its cash management and relate it with the control of cash-in-flow and cash-out-flow by utilizing the firm’s the cash flow. The result shows that PDAM TPKB implements its cash management and cash budget in the beginning of period based on previous year’s report. The predicted budget for cash outflow when compared with its realization in 2009 tend to be unfavorable for the firm, however the deviation is contradictive in 2010.

The financial statement is a very important information to commercial entities and non-profitentities. Due to the existence of the financial statements concerned people can find relevantinformation on the activities undertaken and the progress of the company or organization.Characteristics of non profit entities with different business entities, the main difference lies in theway the fundamental entity obtaining the resources needed to perform various operations activities.The purpose of this study is to analyze the application of PSAK 45 (Revised 2011) in a non profitentity which shaped the foundation. The analysis was performed to obtain data and informationrelating to the above problem. In addition, to determine the extent of compliance or conformity of thefinancial statements presented by the non profit entity of the provisions contained in PernyataanStandar Akuntansi Keuangan (PSAK) Number of 45 Research conducted by the author is in "YayasanDharma Setia Kosgoro" is located in Bogor. Yayasan Dharma Setia Kosgoro is one of the foundationwhich is a unit of private education providers established on 9 September 1987. The results showedthat Yayasan Dharma Setia Kosgoro has made the preparation of the financial statements fairly well.Foundations of financial statements consist of statements of financial position, statement of activities,statement of cash flows, and notes to the financial statements, it is in accordance with PSAK 45.

           Procurement of goods/services is an activity to obtain goods/services by the Ministry/Institution/Regional Working Units/Institutions that started from the process of planning requirements until completion of all activities to obtain goods/services. Procurement of goods/services must be carried out in an efficient, effective, transparent, open, competitive, fair/non-discriminatory and accountable in accordance with the Decree of the President of the Republic of Indonesia Number 70 Year 2012 concerning the second amendment of Presidential Decree Number 54 Year 2010 on the procurement of goods/services of the government. In order to realize this, institutions apply e-procurement. E-procurement is the procurement of goods/services that are implemented using information technology and electronic transactions in accordance with statutory provisions. The purpose of this study was to determine the effect of e-procurement on the effectiveness and efficiency of the procurement of goods/services. Research was conducted at Kantor Layanan Pengadaan Barang/Jasa Pemerintah Kabupaten Bogor located in Nyaman’s Street No. 01 Tengah Cibinong Bogor. It is an organizational unit of the Ministry/Agency/Local Government/Institutions that function at implementing permanent procurement of goods/services, and can work independently or attached to other existing unit. The results showed that there is a positive and significant effect in the use of e-procurement on the effectiveness and efficiency of the procurement of goods/services at Kantor Layanan Pengadaan Barang/Jasa Pemerintah Kabupaten Bogor

Internal control of credit sales plays very important role especially in companies with most transaction done in credits. It produces procedures and policies to evaluate the effectiveness of the company’s receivables management. CV Surya Pratama Gemilang is a company running in manufacture, established to contribute products that minimize the environmental waste proble. In running its operationals, CV Surya Pratama Gemilang is in need of a good internal control in its credit sales. This is in order to produce an effective receivables management. This study aims at investigating how the internal control is applied. The research uses descriptive/case study method, by which collecting necessary data related to the existing issues to help answer the identified hypotheses. The result  found that the is not running an appropriate credit sales internal control due to the existing elements of weaknesses causing the receivables to be ineffective

This study aims to determine the administration of village assets. The method used is descriptive qualitative research method and using data research technique with in-depth interview, observation and documentation. The selection of Rawa Burung Village and Rawa Rengas Village in this study because the two villages have a location close to DKI Jakarta Province which is expected to have competent employees in the management of village assets. Yet, there have not been party that handles specific assets in both villages. The sources of information in this research are the head of planning affairs of rawa rengas village and head of the regional government section, whose field  of work is not related to the management of the village assets directly.The results of this study conclude that the administration of village assets has not been done optimally, especially in Rawa Rengas Village which has not been implemented village assets reporting, thus it has not been implemented accountably and transparently. The management of village assets, especially its administration, is focused on one party only, whereas for the job it requires a sufficient number of employees with competency in the administration of the assets. In addition, village accounting standards included in the setting up of village assets is still existed due to the limitations of government accounting standards which only regulate accounting of central government and local government assets.

This study is aimed at collecting empirical evidence about the influence of profitability, and good corporate governance w h i c h consisted of the board size, the independent commisioners, audit committee size and audit quality on the audit delay.The populations of this research are manufacturing companies of consumer goods industry sector listed in Indonesia Stock Exchange in the year of 2015-2016 which includes 56 companies, using purposive sampling technique. Methods of data analysis used in this research are descriptive statistical analysis and multiple linear regressions.The results indicate that profitability, good corporate governance and audit quality have a simultaneously significant effect on the audit delay. However, partial test results show that the profitability and the size of audit committee are not affecting on the audit delay. Meanwhile, the board size, independent commissioners and audit quality have a significant effect on the audit delay

The implementation of good corporate governance is considered to be able of improving the banking image that previously falling off, protect the interests of the stakeholders, and improving the compliance to applicable legislations and general ethics in banking business in order to depict a healthy banking. This research is aimed to acknowledge the influence of the Board of Directors, Independent Commissioners, and Audit Committee on Net Profit Margin. This study uses samples of 30 banking firms listed in the Indonesian Stock Exchange during the year of 2013-2014. The method used is quantitative descriptives by analysing means and frequency distributions; testing the hypotheses by ways of individual parameter significance test (t test), simultaneous effect test (f test), classical assumption tests; Data normality, multicolinearity, autocorrelation test, and heterokedasticities; determination tests (R2) and multiple regression tests. The results show that Board of Commissioners has significant effect on the net profit margin. On the contrary, Independent Commissioners and Audit Committee have no significant effect on the net profit margin. Simultaneously, Board of Commissioners, Independent Commissioners and Audit Committee have no signifcant influence on the net profit margin.

This research is purposed to determine whether the Economic Growth District Own Source Revenue and Fiscal balance transfers from the centr government to regions significantly affect Capital Expenditure Budget Allocatio Region in Bogor District. The research method used is descriptive method using secondary data obtained from the Central Bureau of Statistics of Bogor and the Office of Financial Management and Expenditure Bogor District. Data collecting methods applied in this study are documentation and literature studies with a quantitative approach. The analysis performed in this study is using bivariate correlation analysis - Pearson correlation, due to data showing their mutual relations. Once data is collected, the data were analyzed using SPSS to test Economic Growth, District Own Source Revenue and Fund Balance significantly related to the Capital Expenditure either partially with significance test correlations and simultaneously. The analysis tool used is using the SPSS (Statistics Product and Service Solution) version 22. Results from this research showed that variables Economic Growth has a significance value of 0.041, which sig. below 0.05, so the variables Economic Growth partially related to the Capital Expenditure and had a positive correlation coefficient of 0.894, which means having a strong correlation. Variable District Own Source Revenue has a significance value of 0.010, which sig. below 0.05, so the variable District Own Source Revenue partially related to the Capital Expenditure and had a positive correlation coefficient of 0.960, which means having a strong correlation. Variable Balance Fund has a significance value of 0.005, which sig. below 0.05, so the variable Balance Fund partially related to the Capital Expenditure and had a positive correlation coefficient of 0.974, which means having a strong correlation.Based on the testing that was done on the Economic Growth, District Own Source Revenue, and Fund Balance acquired the R value of 0.996, which means jointly independent variable is interconnected with the Capital Expenditure budget allocations

Good Corporate Governance (GCG) is a system that regulates and controls companies to create added value for all stakeholders in order to achieve companie’s objectives. The elements of GCG playing essential role in a company are the size of the Board of Commissioners, the size of the Board of Directors,  and the size of institutional ownerships. Corporate Social Responsibility (CSR) is a form of company’s awareness towards its neighborhood through many events held in order to preserve the environments, development participation, and other forms of social responsibilities. CSR also one of the implementations of GCG concept carried out by companies. The application of GCG and CSR is an essential factor for share holder to invest their fund. Investor are more likely to be interested investing in companies where GCG and CSR are applied, this is mainly because the company’s control system and environmental preservation efforts are considered to be more profitable for both share and stakeholders. This research is purposed to investigate (1) the influence of the size of Board of Commissionerson aggressive tax conducts (2) the influence of the size of Board of Directors on aggressive tax conducts (3) the influence of institutional ownerships on aggressive tax conducts (4) the influence of CSR on aggressive tax conducts. The samples used are manufacturing companies from the various sector listed in Indonesia Stock Exchange in the period of 2010-2014. These samples are collected using purposive samplings. There are 14 sample companies match the research criteria. The research analysis used is multiple regression analysis using statistical software SPSS 22. The research resulted that the size of Board of Commissioners has no significant effect on the aggressive tax conducts. Meanwhil, the suze of the Board of Directors, the institutional ownerships and CSR have significant effect on aggressive tax conducts

The purpose of this study was to determine the procedures of credit sales and internal controls of accounts receivable, to determine how the application of FAST system acts as an internal control of accounts receivable, and to understand what the impact of the role of FAST application system on the effectiveness of internal control of accounts receivable. The method used is descriptive qualitative method. This research was taken place at Kea Panelindo, from 13 April to 13 July 2016. Results of research showed that the role of FAST application system FAST (Finance Accounting System) on the effectiveness of internal control accounts receivable at PT. Kea Panelindo proved that the system is sufficient. It can be seen from the components of accounts receivable and the procedures carried out by the company have been in accordance with standard operational procedures adopted by the company. Control of the company's accounts receivable can be monitored through documents of credit sale agreement, the addition of accounts receivable, collection of accounts receivable, cash receipts from the repayment of accounts receivable, the elements of internal control in companies such as the control environment, risk assessment, control activities, information and communication, and monitoring.

This study is aimed to ascertain and analyse the influence of return on assets, return on equity, debt to equit ratio, inflation, and interest rate, both partiall and simultaneously on the stock returns in manufacturing companies of secondary sectors listed in the Indonesian Stock Exchange. This research uses quantitative methods and EVIEWS panel 8 to analyse the regression. The population are manufacturing companies of secondary sector listed in the Indonesian Stock Exchange consisted of basic and chemical sectors, miscellaneous industry, and consumer goods sector in the period of 2010-2015. The sampling method used is pusposive sampling with the final number of 40 companies. The research required secondary data. The results show that return on assets has no negative effect on stock return, mean while, return on equity and interest rate have positive effect on stock return. Return on assets, return on equity, debt to equity ratio, inflation and interest rate all simultaneously have effect on stock returns.

The term earnings management arises as a direct consequence of the efforts of managers performing management accounting information, particularly relating to income (earnings). Earning management can not be categorized as a negative because earnings management is not always related to earnings manipulation. At the same time, Indonesia is required to abide by the development of IFRS-based accounting standards. It aims to improve the reliability, fairness, and transparency of financial statements in accordance with international accounting standards.The purpose of this study was (1) to determine how to measure earnings management in the banking company, (2) to determine whether or not the effect of the adoption of IFRS on earnings management, as well as to determine the effect of IFRS adoption when using variable moderation. Moderating variables used in this study include the quality of the audit, while the control variables are firm size, leverage, and operating cash flow. The research on banking companies in Indonesia Stock Exchange as many as 25 companies with a term of five years from the year 2009 to 2013 financial reporting. Data collected by collecting all the financial statements that the research samples that can diakes through IDX website. This study analysis uses multiple regression analysis with SPSS 17. Results showed there were positive effects of the adoption of IFRS on earnings management. Audit quality has a negative effect. The size of the company has a negative effect on earnings management. Leverage is measured by using a formula of debt to equity, showing the results of positive effect on earnings management.

This study aims to empirically examine the effect of components of c flow that consist of operating cash flow, investing cash flow, financing cash fl and net income to stock price on insurance companies in Indonesian Stock Exchange. This study used secondary data obtained from company financial reports from the period 2010 until 2014 insurance company that are listed in Indonesia Stock Exchange. The tests conducted were descriptive statistics, classic assumption test, multiple linear regression analysis, coefficient determination, F test, and t test with using the application program SPSS version 20 for windows. Simultaneous research results show that the operating cash flow, investing cash flow, financing cash flow, and net income significantly influence stock price. Partially, operating cash flow significantly influences stock price. Investing cash flow, financing cash flow, and net income do not have significant influence on stock price.

A grant is a gift from a taxpayer to another taxpayer. For the recipient of the grant can be an income that is not a tax object or a tax object. This paper aims to provide an overview of the efforts made by taxpayers in tax avoidance through grants. The method used is qualitative with descriptive approach. The results show that taxpayers use grants as an attempt to avoid taxes through grants to educational institutions, parents to children, and the recognition of property that comes from grants

This study is purposed to detect the potential risk of fraud in financial statements by examining the influence of audit quality, firm size, leverage, and financial target on real profit management. Audit quality in this study is measured by grouping Public Accountant Office into Big Four and Non Big Four and Auditor industrial specialization. Firm size is measured using Total Assets, Leverage and Financial Targets. The data used in this research are secondary sourced from the financial statements of manufacturing companies listed in the Indonesia Stock Exchange during 2012-2014. Using purposive sampling, there will be taken some samples to use. Data analysis method used is multiple linear regression tests using SPSS version 20. The samples selected based on purposive sampling method with population of 134 companies and a sample of 21 companies. Analysis technique methods used are descriptive statistic analysis, classical assumption test, F-statistic hypothesis test to examine the influence altogether with 5% level of accountability, and to test the partial coefficient regression, we used t-statistic test. The results show that Audit Quality, Firm Size, Leverage and Financial Targets significant.ly influence the fraud on financial statements with Real Profit Management proxy. Mean while, Audit Quality and Leverage have partial significant influences on financial statements frauds.