nan Erlina

Variaton of Industrial Type Contributions on Working Performance

The purpose of this research is to see the influence of variation and types of large and medium industries in North Sumatera on the Absorption of the Labor force in North Sumatera Province. The type of research is descriptive quantitative. The data used are secondary data sourced from Statistics Agency of North Sumatera Province. The types of industries used as observation include Manufacture of Chemicals, Petroleum, Coal,_Rubber and Plastics, Manufacture of Fabricated_Metal Products, Machinery and Equipment, Manufacture of Food, Beverages and Tobacco, Manufacture of Wood, Including Furniture and Other Manufacturing Industries have an impact on the absorption of labor. Partially, the type of industries used as observation includes Manufacture of Fabricated_Metal Products and Manufacture of Wood are significant variables in the absorption of labor. The implication of this research is to know the types of large and medium industries that give contribution of job field so that the government of North Sumatera Province and Regency of City can arrange the right budget policy program so that more effective invite investor entry to North Sumatera. Keywords—employment absorption; large industry; medium industry; local government; industrial stimulus

Effect of Earnings Management on Cost of Debt Before and After International Standard Financial Reporting Implementation

A business environment with high competition requires higher efficiency, not just operating efficiency but also the funding efficiency. One of the causes of funding inefficiency is the high cost of debt as a result of earnings management practices that can reduce investor confidence in the companys financial statements. The practice of earnings management has attracted practitioners, researchers, and regulators by develop various detecting models and develop standards such as International Financial Reporting Standard (IFRS). To analyze influence the effect of earnings management on cost of debt, this study uses three approaches: competing-component model, business model, and discretionary revenue model. The approach used is to review the capability of the linear regression model that is formed and to perform comparative analysis among the regression models formed by data from manufacturing companies listed in the Indonesia Stock Exchange for the years 2007-2011 as data before the IFRS implementation and 2012-2015 for data after the IFRS implementation. Based on the results of data processing obtained evidence that earnings management negatively affect the cost of debt using the three approaches but the model formed with business model approach has stronger than the regression equation formed with other models. When compared to the period before and after the implementation of IFRS, seen earnings management practices have decreased and the effect on the cost of debt becomes smaller.

Model application of Murabahah financing acknowledgement statement of Sharia accounting standard No 59 Year 2002

The purpose of this research is to observe murabahah financing implantation model. Observations were made on one of the sharia banks going public in Indonesia. Form of implementation of such implementation in the form of financing given the exact facilities and maximum financing, then the provision of financing should be adjusted to the type, business conditions and business plans prospective mudharib. If the financing provided is too low with the mudharib requirement not reaching the target and the financing is not refundable.

Factors of quality of financial report of local government in Indonesia

The purpose of this research is to find out whether the Accounting Information System and Internal Control in Local Revenue Office to the affect the Quality of Financial Report of Local Government. The sampling was conducted by using simple random sampling method in which the sample was determined without considering strata. The data research was conducted by distributing the questionnaires. The results showed that the degree of Accounting Information System and Internal Control simultaneously affect the Quality of Financial Report of Local Government. However, partially, Partially, accounting information system influence to the quality of financial report of local government and the internal control does not affect the quality of financial report.

Value of the Firm in Capital Structure Perspective

SUMMARY This study aims to examine whether profitability, firm size, institutional ownership, growth affect the capital structure and whether profitability, firm size, institutional ownership, growth affect the value of the company through the capital structure. The sample used in this research is the tourism industry sector companies listed in Indonesia Stock Exchange 2007-2014 period, which has complete financial report and published in Indonesian Capital Market Directory (ICMD) as many as 19 companies. The data collected were analyzed using Path Analysis. Path analysis obtained that Return on Equity (ROE), Institutional Ownership (KIS), Growth Assets (GA) and Debt Asset Ratio (DAR) is the direction or positive with Value of the Firm (PRICE) where every increase ROE, KIS and GA followed by a rise in PRICE. On the other hand Firm Size (SIZE) has a negative relation to PRICE where every increase of SIZE is followed by decrease of PRICE.