PENELITIAN TERAPAN EKONOMETRIKA DALAM SISTEM INFORMASI AKUNTANSI PERMODELAN TIME SERIES DATA PENJUALAN JASA SALON KENDARAAN BERMOTOR X DENGAN METODE ARIMA UNTUK MENINGKATKAN KUALITAS INFORMASI KINERJA DIVISI PENJUALAN

Journal Title: AKRUAL: Jurnal Akuntansi - Year 2013, Vol 4, Issue 2

Abstract

Information is an absolute fuel to trigger the decision making process. Information failure can be fatal and impact on the future. The concept of accounting information system offered an alternative of how to design systems to produce effective information in efficient way. Historical financial accounting information was not adequate as a basis for strategic decision making. Accounting information should been complemented with information that has future orientation or predictive value. Therefore, this study tried to give new thought to minimize the gap in accounting information and decision-making through econometric or statistical techniques with pilot projects sold data modeling time series with ARIMA method. This research was applied and more emphased on aspects of practical value to the world than to enrich the theory by simply disassembling the variables. I found that future orientedinformation had better strategic value for decision making process

Authors and Affiliations

Bonnie Soeherman

Keywords

Related Articles

PENGUNGKAPAN SUKARELA DAN MANAJEMEN LABA TERHADAP BIAYA MODAL EKUITAS DENGAN INFORMASI ASIMETRI SEBAGAI VARIABEL INTERVENING

Penelitian ini memiliki tujuannya yaitu untuk mengetahui pengaruh pengungkapan sukarela dan manajemen laba terhadap biaya modal ekuitas melalui informasi asimetri. Data sampel dalam penelitian ini sebanyak 210 perusahaan...

PENGENDALIAN INTERN MERUPAKAN BAGIAN INTEGRAL ORGANIZATIONAL GOVERNANCE PADA PERGURUAN TINGGI NEGERI

Internal control form try activity for guarantee objective achievement and organization target. Internal Audit Financial (IAF) a certain integral share from effective governance process. Organizational governance can dic...

ANALISA DEVOLUSI BPHTB MENJADI PAJAK DAERAH DENGAN ECONOMIC OF COLLECTION SEBAGAI TOLAK UKUR (STUDY KASUS KABUPATEN MADIUN)

Act No. 28 of 2009 is a set of policies issued by the government to give more autonomy to local government to manage its finances. One form of financial autonomy is realized in the form of devolution of authority from ce...

PERANAN ANGGARAN PARTISIPATIF DALAM RANGKA PENINGKATAN KINERJA MANAJERIAL DIKAITKAN DENGAN BUDAYA ORGANISASI DAN HUBUNGAN ANTARINDIVIDU PADA ORGANISASI

This article aims to provide a framework to think about the role of participatory budgeting to improve managerial performance is associated with organizational culture and relationship between individuals at nonprofit or...

KAJIAN EMPIRIS VARIABEL MAKROEKONOMI DAN MIKROEKONOMI TERHADAP BETA SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI KOMPAS 100 PERIODE 2009-2013

This study analizes about the influence of macroeconomics and microeconomics variables towards stock of beta. The macroeconomics variables tested are inflation, interest rate, middle rate, gross domestic product, and mon...

Download PDF file
  • EP ID EP352225
  • DOI 10.26740/jaj.v4n2.p155-169
  • Views 93
  • Downloads 0

How To Cite

Bonnie Soeherman (2013). PENELITIAN TERAPAN EKONOMETRIKA DALAM SISTEM INFORMASI AKUNTANSI PERMODELAN TIME SERIES DATA PENJUALAN JASA SALON KENDARAAN BERMOTOR X DENGAN METODE ARIMA UNTUK MENINGKATKAN KUALITAS INFORMASI KINERJA DIVISI PENJUALAN. AKRUAL: Jurnal Akuntansi, 4(2), 155-169. https://europub.co.uk/articles/-A-352225