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"In this research we test market efficiency in Indonesia Stock Exchange (IDX) by examining whether stock price changes is independent of past changes or not, and examining do profitability, liquiditiy, debt, and market value infortion of the firms have influence on stock returns, hence these information can be used to estimate the future stock returns. We use stock price and return as dependent variable, and financial ratios as independent variables. We have applied Ljung-Box Q-Test and regression to analyze the data, and collected the data of companies from the Indonesia Stock Exchange from the year 1994 to 2005. The sample size consists of 77 companies from all sector companies of LQ 45 Index. Ljung-Box Q-Test result has shown that the significant amount of lag are 16, therefore there is autocorrelation between current price and previous price, and we conclude that market is not efficient in weak-form. Meanwhile, regression results have shown that profitability information (ROA) has negative significant effect on stock returns, while ROE has positive significant influence on stock returns. As one of market value information, dividend has positive significant influence on stock returns. However, sales to asset (SALASS), all debt information (TLTE, LTLTE, and TLTA), liquidity information (current ratio), and price to earning ratio (PER), have insignificant effect on stock returns."

"ABSTRAKPKP2B Generasi III merupakan suatu bentuk kerjasama antara Pemerintah dan kontraktor pertambangan batubara yang bertujuan untuk membuat suatu keterikatan hukum dimana kontraktor memiliki tugaspokok dalam usaha peningkatan produksi batu bara dan pemenuhan kebutuhan batubara baik untuk kepentingan dalam negeri maupun ekspor. "

"[ABSTRAKAktivitas pembiayaan merupakan salah satu aktivitas yang dilakukan oleh bank syariah Dalam laporan magang ini akan dinilai kesesuaian syariah dari praktik pembiayaan perumahan dengan akad istishna rsquo pada Bank Syariah Y dengan membandingkannya dengan Fatwa DSN MUI no 06 DSN MUI IV 2000 tentang Istishna rsquo dan Fatwa DSN MUI No 22 DSN MUI III 2002 tentang Istishna rsquo Paralel Laporan Magang ini memperlihatkan bahwa secara garis besar praktik pembiayaan istishna rsquo pada Bank Syariah Y sudah sesuai dengan fatwa DSN MUI tetapi masih yang masih perlu diperbaiki dan disesuaikan dengan fatwa DSN MUI Perlakuan akuntansi dilihat berdasarkan PSAK 104 dan PAPSI 2013 Analisis dari praktik akuntansi kontrak istishna rsquo pada bank Syariah Y sudah sesuai dengan PSAK 104 dan PAPSI 2013 Pada tahun 2014 ini Bank Syariah Y resmi menggunakan metode anuitas dalam pengakuan pendapatannya.

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ABSTRACTFinancing activity is one of the activities undertaken by the Bank Syariah This internship report evaluate the compliance of housing financing practice under the istisna rsquo contract by comparing the paractict with Fatwa of DSN MUI No 06 DSN MUI IV 2000 about Istishna rsquo and Fatwa of DSN MUI No 22 DSN MUI III 2002 about Istishna rsquo Parallel The result showes that the financing practices of istisna rsquo on Islamic Bank Y comply with Fatwa of DSN MUI There are some things that still need to be improved and adapted to the Fatwa of DSN MUI For the accounting treatment will been seen by PSAK 104 and PAPSI 2013 The result showes that accounting practices of contract istisna rsquo are in comply with PSAK 104 and PAPSI 2013 In 2014 Bank Syariah Y using the annuity method for revenue recognition.;Financing activity is one of the activities undertaken by the Bank Syariah This internship report evaluate the compliance of housing financing practice under the istisna rsquo contract by comparing the paractict with Fatwa of DSN MUI No 06 DSN MUI IV 2000 about Istishna rsquo and Fatwa of DSN MUI No 22 DSN MUI III 2002 about Istishna rsquo Parallel The result showes that the financing practices of istisna rsquo on Islamic Bank Y comply with Fatwa of DSN MUI There are some things that still need to be improved and adapted to the Fatwa of DSN MUI For the accounting treatment will been seen by PSAK 104 and PAPSI 2013 The result showes that accounting practices of contract istisna rsquo are in comply with PSAK 104 and PAPSI 2013 In 2014 Bank Syariah Y using the annuity method for revenue recognition ;Financing activity is one of the activities undertaken by the Bank Syariah This internship report evaluate the compliance of housing financing practice under the istisna rsquo contract by comparing the paractict with Fatwa of DSN MUI No 06 DSN MUI IV 2000 about Istishna rsquo and Fatwa of DSN MUI No 22 DSN MUI III 2002 about Istishna rsquo Parallel The result showes that the financing practices of istisna rsquo on Islamic Bank Y comply with Fatwa of DSN MUI There are some things that still need to be improved and adapted to the Fatwa of DSN MUI For the accounting treatment will been seen by PSAK 104 and PAPSI 2013 The result showes that accounting practices of contract istisna rsquo are in comply with PSAK 104 and PAPSI 2013 In 2014 Bank Syariah Y using the annuity method for revenue recognition , Financing activity is one of the activities undertaken by the Bank Syariah This internship report evaluate the compliance of housing financing practice under the istisna rsquo contract by comparing the paractict with Fatwa of DSN MUI No 06 DSN MUI IV 2000 about Istishna rsquo and Fatwa of DSN MUI No 22 DSN MUI III 2002 about Istishna rsquo Parallel The result showes that the financing practices of istisna rsquo on Islamic Bank Y comply with Fatwa of DSN MUI There are some things that still need to be improved and adapted to the Fatwa of DSN MUI For the accounting treatment will been seen by PSAK 104 and PAPSI 2013 The result showes that accounting practices of contract istisna rsquo are in comply with PSAK 104 and PAPSI 2013 In 2014 Bank Syariah Y using the annuity method for revenue recognition ]"

"Perkembangan bisnis Bank XX yang tumbuh dengan cepat ditengah persaingan yang sangat ketat serta pengelolaan yang kompleks menuntut sistem yang efektif dan efisien agar Bank dapat dikelola secara sehat dan aman. Untuk membangun kapabilitas manajemen risiko di seluruh jajaran dan proses bisnis perusahaan, konsep the three line of defence harus dapat diaplikasikan dengan baik. Penelitian bertujuan menganalisis praktek penerapan konsep the three line of defence dan mengetahui kesesuaian implementasinya dengan best practice IIA pada 32 Unit Kerja Operasional dalam satu wilayah Bank XX pada tahun 2013. Terkait dengan first line of defence sebanyak 60% UKO Bank XX belum mampu memitigasi risiko secara efektif terlihat dari banyaknya temuan audit tidak sesuai dengan Risk Control Self Assesment (RCSA) sehingga tingkat dan jenis risiko tidak terprofile dengan baik dengan kata lain risk owner belum menyadari risikonya dengan baik. Second line of defense telah terdapat struktur dan alat untuk memprofile risiko secara menyeluruh namun masih belum digunakan secara optimal oleh first line untuk membantu mengelola risikonya. Dalam hal pelaksanaan manajemen risiko menjadi validator. Proses RBIA telah melalui empat tahapan proses yaitu perencanaan audit tahunan, pelaksanaan audit individu, pelaporan dan quality assurance.Pada tahapan proses audit tahunan, audit intern menggunakan data dan profil risiko dari hasil audit sebelumnya. Audit intern menggunakan data dan profil risiko dari Divisi Manajemen Risiko seperti IRU, MI dan FMR hanya sebatas sebagai data tambahan pada pelaksanaan audit. Jenis produk, layanan dan proses di Bank XX sangat beragam yang meliputi layanan mikro banking hingga layanan prioritas banking menyebabkan obyek audit sangat banyak dan ditambah dengan pengisian RCSA yang tidak akurat menyebabkan pelaksanaan RBAI dan proses manajemen risiko belum optimal.

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The development of the Bank's business is growing rapidly XX amid fierce competition and the management of complex systems requires an effective and efficient for the Bank to be managed in a healthy and safe. To build capability across a broad array of risk management and enterprise business processes, the concept of the three line of defense should be applied properly. The study aims to analyze the practical application of the concept of the three line of defense and knowing conformity with best practice implementation IIA Operational Work on Unit 32 in the area of ??XX Bank in 2013. Related to the first line of defense as much as 60% UKO XX Bank has not been able to mitigate risk effectively seen from the audit findings are not in accordance with the risk Control Self Assessment (RCSA) so that the level and types of risk are not well being profile other words risk owner is not aware of the risks properly. Second line of defense has been there the structure and tools for overall but still not used optimally by the first line to help manage risk. In terms of the implementation of risk management into the validator. RBIA process has gone through four stages of the process, namely the annual audit planning, execution of individual audits, reporting and quality assurance. On stages of the annual audit process, internal audit and risk profile using data from the results of previous audits. Internal audit and risk profile using data from the Risk Management Division as IRU, MI and FMR merely as additional data for the audit. Types of products, services and processes in highly diverse XX Bank which includes micro banking services to priority banking services lead audit object very much and coupled with inaccurate charging RCSA cause RBAI implementation and risk management process is not optimal.

"

"Laporan Magang ini bertujuan untuk menjelaskan tentang penerapan Interpretasi Standar Akuntansi Keuangan (ISAK) 16 tentang perjanjian konsesi jasa pada industri ketenagalistrikan dengan studi kasus di PT XYZ. PT XYZ merupakan perusahaan yang bergerak di industri ketenagalistrikan dan mengikuti perjanjian Power Purchase Agreement dengan PLN. Pembahasan akan meliputi isu akuntansi terkait penerapan ISAK 16 di PT XYZ pada tahun 2012 yang terbagi ke dalam 4 bagian yaitu pengakuan, pengukuran, penyajian, dan pengungkapan. Pembahasan juga akan meliputi prosedur audit serta isu pajak terkait penerapan ISAK 16 di PT XYZ secara garis besar.

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This Internship Report aims to explain about the analysis of the imlementation of Interpretation of Financial Accounting Standards (ISAK) 16 about service concession arrangements on power sector industry (case study PT XYZ). PT XYZ is a company which working in the power sector industry and has been engaging to Power Purchase Agreement with PLN due to its operational activity. The discussion will present the accounting issues related to the implemetation of ISAK 16 in PT XYZ for the year 2012 which will be divided into four groups which are recognition, measurement, presentation, and disclosure.The discussion will also present the audit procedures and taxation issues on the implementation of ISAK 16 in PT XYZ."

"Laporan magang ini membahas tentang analisis prosedur audit atas akun aset tetap dan perlakuan akuntansi atas perubahan umur manfaat atas aset tetap di PT X. PT X merupakan entitas anak dari PT XYZ Tbk, yang merupakan perusahaan yang bergerak di bidang pengadaan, pengelolaan, dan distribusi air bersih. Prosedur audit yang dilakukan terbatas pada Uji Substantif. Uji Substantif ditekankan pada Pengujian Terperinci Saldo yang dilakukan dengan membuat lead schedule, menguji pergerakan atas aset tetap, dan menguji beban penyusutan. PT X melakukan perubahan estimasi umur manfaat pada tahun 2012 untuk aset tetap yang diakuisi di tahun 2011, dari umur manfaat 5 tahun menjadi 8 tahun, namun perhitungan manajemen belum menunjukkan adanya perubahan tersebut. Auditor melakukan perhitungan ulang atas penyusutan dan mengajukan jurnal penyesuaian untuk akun aset tetap.

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This internship report discusses about the analysis of audit procedures and accounting treatment towards changes of estimated useful lives of fixed assets in PT X. PT X which is one of subsidiaries of PT XYZ Tbk, is a company focusing in procurement, management, and distribution of clean water. Audit procedures are limited to Substantive Testing. Substantive Testing is emphasized in a form of Test of Details. In Test of Details which is conducted by preparing a lead schedule, test of fixed assets’ movement, and recalculation of depreciation expense. PT X make changes in their estimated useful lives in 2012 for fixed assets which are acquired in 2011, from 5 years to 8 years of useful lives, but the calculation of management has not shown any changes of the estimated useful lives. Auditors are recalculating the depreciation and proposing the adjusting entries for fixed assets account."