Tujuan Penelitian ini adalah untuk Mengukur persepsi mahasiswa tentang kualitas program studi D3 Akuntansi dan S1 Akuntansi STIE Kesatuan serta minat melakukan studi lanjut ke jenjang S2 Akuntansi. Penelitian dilakukan di Agustus 2018 dengan 150 orang mahasiswa sebagai responden. Data dianalisis menggunakan metode Analisis Deskriptif dan Uji beda Persepsi (uji statistik Wilcoxon). Hasil penelitian menunjukkan mayoritas responden memiliki persepsi awal bahwa penyelenggaraan program D3 Akuntansi STIE Kesatuan, dipersepsikan telah memiliki kualitas yang baik. Pemberian informasi akan keunggulan D3 Akuntansi STIE Kesatuan mampu meningkatkan persepsi positif masyarakat akan kualitas D3 Akuntansi STIE Kesatuan. Mayoritas responden menyatakan berminat untuk studi lanjut pada jenjang magister. Keinginan responden untuk dapat meningkatkan kompetensi diri sesuai dengan tuntutan pekerjaan, menjadi faktor stimulus terkuat dalam membentuk minat studi lanjut.   Kata Kunci: program studi akuntansi, minat studi lanjut

This research was conducted at the Toko Besi Sumber Baja Mandiri which is located at Jalan Raya Pangkalan 2 Kedung Halang, Bogor City. The purpose of this study was to find out how the process of preparing and presenting financial statements at the Toko Besi Sumber Baja Mandiri and knowing how the implementation of SAK ETAP regarding the preparation and presentation of financial statements at the Toko Besi Sumber Baja Mandiri if applied. This study uses a qualitative descriptive method in which the authors describe how the process of preparing and presenting financial statements at Toko Besi Sumber Baja Mandiri and how the implementation of SAK ETAP about the preparation and presentation of financial statements at the Toko Besi Sumber Baja Mandiri if applied. Research results show that the process of preparing and presenting financial statements at Toko Besi Sumber Baja Mandiri is very simple and the preparation and presentation of financial statements based on SAK ETAP at the Sumber Baja Mandiri iron shop if applied includes recording transactions into general journals, posting to general ledgers and presenting financial statements which consists of income statement and retained earnings, balance sheet, and cash flow statement.   Keywords: financial statements, SAK ETAP

International transactions carried out by companies in Indonesia have some  implications related to foreign exchange rates. Fluctuations in foreign exchange rates  make the companies  experience financial risks resulting in a decrease in profits or an increase in debts, which eventually will  raise  losses and weaken the  financial performance. To avoid these financial risks,  companies  can make hedging decisions to maintain currency exchange rates and avoid excessive risks.                The purpose of this study is to determine and analyze the effects of leverage, profitability and liquidity on hedging decisions in manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2018.                The research method used is a quantitative analysis method with purposive sampling technique. Data are obtained from a research sample of 28 companies. This study uses logistic regression analysis techniques to determine the variables that influence companies in hedging decisions. Secondary data were gathered  from the Indonesia Stock Exchange, the companies’ websites and their annual financial statements.                The results show that  leverage and profitability partially  have no effects on hedging decisions, with calculated t scores of 0.578 and 0.198. However, liquidity has an influence on hedging decisions with calculated t score of 0.003. Leverage, profitability and liquidity simultaneously have an influence on hedging decisions with calculated f score of  0.001.   Keywords: hedging, leverage, profitability, liquidity

Inventories are important in making sales for the company to meet consumer demand, so asexpected to be able fill up market needs and utilize existing opportunities to earn income. Ownedstock company must supply the optimum value, so as to meet every demand with minimum cost.then the company can use the method of economic order quantity (EOQ) calculation of theoptimum amount of inventory. By using the EOQ method is the cost incurred for the procurementof supplies to be more minimal. The purpose of this study was to determine how theimplementation of the EOQ method and inventory costs that occurred in the company, as well as tofind out how the role of the EOQ method in the company stock cost efficiently. Research on theauthor is in the PT. Setiajaya Mobilindo Bogor. PT. Setiajaya Mobilindo Bogor is a companywhich engaged in sales, service and spareparts. The results obtained by the method of economicorder quantity (EOQ) ordering the company to find out how economical for each inventory itemand find out the frequency of bookings for a period and when ordering goods to be redone, so thedemand for goods can be satisfied in the maximum. Thus the economic order quantity (EOQ)method important to act in efficient of suppy cost in that company.

As one form of organization, the company must have goals and objectives to be achieved. Sales accounting information system is one of the accounting information sub systems that explains how the procedures in carrying out sales activities. To realize the management of company activities effectively, efficiently, and internal controls are needed that can provide accurate and trustworthy information. To fulfill this, there are several elements which are the main characteristics of an internal control system, including; organizational structure that separates functional responsibilities appropriately, the existence of a system of authority and good bookkeeping procedures, sound practices must be carried out in carrying out the duties and functions of each section in the organization as well as the existence of an employee skill level in accordance with their responsibilities. The results of internal control research on the sales system owned by PT. Enseval Putera Megatrading Tbk. it is quite good and adequate, which includes elements of: control environment, risk assessment, healthy practices, employees whose quality is in accordance with their responsibilities, information and communication, and monitoring.  The Role of Internal Control of the sales information system in increasing sales effectiveness and efficiency is very important. The internal sales control system implemented is effective, because it reached the 2018 sales target of Rp. 21.7 trillion, and the realization of the 2018 budget of Rp. 20.6 trillion (± 94.93%) and sales volume increased. Can be seen from the increase in sales volume in 2017 amounting to Rp. 19,669,096,571,146 while in 2018 the amount of Rp. 20,604,487,293,751. Keywords: Internal Control, Sales Information System, Sales Effectiveness and Efficiency