23 10 15608 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Zein, Basri; Fakultas Ekonomi Universitas Syiah Kuala Dikkifiana, Nelly; Alumni Program Magister Sains Akuntansi PPs Unsyiah Date A point or period of time associated with an event in the lifecycle of the resource 2008-07-01 Description An account of the resource This objective of research is aimed at finding out the correlations of motivation aspects  in budget arrangement and effectiveness of program imple-mentation of the Provincial Government of Nanggroe Aceh Darussalam. Motivation aspects consist of working achievement, degree of complications on budgeting, degree of fairness on budgeting, and style of leadership.The samples comprice 100 employees selected by using simple random sampling. The data were collected by questionnaires, which have been tested both for its validity and for reliability. The Product Moment Correlation is used to test the validity of the data with the degree of significance 0.05 while the reliability is tested by using Alpha Cronbach technique.The result of this research shows that: (1) t test by partial degree of complication variable and degree of fairness variable has a significant correlation on effectiveness of program implementation. Style of leadership variable by partial also has significant correlation on effectiveness of program implementation, but working achievement variable has no significant correlation on effectiveness of program implementation.  (2) there is positive correlation between four independent variables and dependent variable. (3) coefficient correlation shows that correlation between dependent variables and independent variable is 0.465. (4) R square is 0.12, indicates that there is 88% other aspects influence effectiveness of program implementation of the provincial government of Nanggroe Aceh Darussalam. Keywords : working achievement, degree of complications, degree of fairness, style of leadership Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/298 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/298/283 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 1, No 2 (2008): Jurnal Telaah & Riset Akuntansi; 1-123 1693-3397 1693-3397 Title A name given to the resource KORELASI ANTARA ASPEK MOTIVASI DALAM PENYUSUNAN ANGGARAN DENGAN EFEKTIVITAS PELAKSANAAN PROGRAM KEGIATAN PADA PEMERINTAHAN PROVINSI NANGGROE ACEH DARUSSALAM Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Ibrahim, Ridwan; Fakultas Ekonomi Universitas Syiah Kuala Handayani, Tri; Fakultas Ekonomi Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2009-07-01 Description An account of the resource This study aimed to answer the question whether the financial statements of the Baitul Mal Aceh have been prepared in accordance with the provinsions of SFAS No.45. Location of the study was conducted at the Baitul Mal Province of Nanggroe Aceh Darussalam. Classified research data in the form of secondary data. This research using qualitative methods to analyze the data, that is by comparing the result with existing theories.The results showed that in general the Baitul Mal has adaopted SFAS No.45. The financial statements at the Baitul Mal has adopted SFAS No. 45 which consists of the consolidated financial position, statement of activities, cash flow statement and notes to financial statements. Consolidated financial position at the Baitul Mal NAD is only made for internal party treasurer in particular, this report has not been published because there is no agreement-making. Report on the activities of the Baitul Mal called the report the calculation and distribution of zakat which describes about the sources of revenue and spending zakat. Presentation of the preparation of their respective financial statements at the Baitul Mal has not yet been fully follow SFAS No. 45, there is material that has not been presented in each report.    Key word : Baitul Mal, Financial Statements Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/323 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/323/308 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 2, No 2 (2009): Jurnal Telaah & Riset Akuntansi; 183-197 1693-3397 1693-3397 Title A name given to the resource PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 45 PADA BAITUL MAL PROVINSI NANGGROE ACEH DARUSSALAM Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Mutia, Evi; Fakultas Ekonomi Universitas Syiah Kuala Zuraida, Zuraida; Fakultas Ekonomi Universitas Syiah Kuala Andriani, Devi; Alumni Fakultas Ekonomi Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2011-07-01 Description An account of the resource This study aims to examine and analyses about the effect of company size, profitability and size of board of commissioner on the corporate social responsibility disclosure. The type of data used are secondary data, the data used are the annual report to manufacturing companies listed in Indonesia Stock Exchange (BEI) period 2006-2008. This study aims to examine and analyses about the effect, variables simultaneously test or the test individual effect of company size, profitability and size of board of commissioner on the corporate social responsibility disclosure.This research indicates that (1) company size, profitability and size of board of commissioner have a significant influence on the corporate social responsibility disclosure. (2) Company size have a significant influence on the corporate social responsibility disclosure.(3) Profitability have not a significant influence on the corporate social responsibility disclosure.(4)size of board of commissioner have a significant influence on the corporate social responsibility disclosure.Keywords: Company Size, Profitability, Size Of Board Of Commisioner and Corporate Social Responsibility Disclosure Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/591 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/591/500 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 4, No 2 (2011): Jurnal Telaah & Riset Akuntansi; 187 - 201 1693-3397 1693-3397 Title A name given to the resource PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Jalaluddin, Jalaluddin; Fakultas Ekonomi Universitas Syiah Kuala Bahri, Dafi; Fakultas Ekonomi Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2009-01-01 Description An account of the resource  The purpose of this research is to be able to test and analyze the effects of budget participation,clarity of budget goals, and evaluation of budget performance regional government officials in Banda Aceh city. Population in this research is that local government officials which amounted to 35 institutions 1 Secretariat area, 12 offices, 16 Service, Hospital 1, and 5 Agency. While the sample in this study consisted of, Chief Secretary / Department / Agency / Hospital / and the Office, the Head of Planning, and Ka.TU participated in thepreparation of theBudget.The collection of data and information needed in the study conducted by research field (field research). The primary data obtained  directly from research subjects in the form of perceptions by responden of the quetsionneir circulated in the form of a quitsionnaire  to 93 respondents.The study found that budget participation, clarity of budget goals, and evaluation of budgets simultaneously either partially or significantly affect the performance of local government officials in Banda Aceh city government. This shows that that in the formulation, implementation, and budget accountability has to follow the established rules of the staff and community participation in both formulating, implementation, and budget accountability has to follow the established rules of the staff and community participation in both formulating, implementing, and budget accountability. Qualitative research paper supports the findings of quantitative analysis.To strengthen subsequent research needs to be testing again to see the consistency of previous studies. In order for the next studies need to be more representative or the addition of the addition or substitution of variables for supporting the research findings better or more extensive. Keyword: Budget Participation, Goal Clarity Budget, Budget and Performance Evaluation Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/314 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/314/299 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 2, No 1 (2009): Jurnal Telaah & Riset Akuntansi; 44-53 1693-3397 1693-3397 Title A name given to the resource PENGARUH PARTISIPASI ANGGARAN, KEJELASAN TUJUAN ANGGARAN, DAN EVALUASI ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH ( Studi Empiris pada Satuan Kerja Pemerintah Daerah (SKPD) Kota Banda Aceh ) Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Masrizal, Masrizal; Inspektorat Aceh Date A point or period of time associated with an event in the lifecycle of the resource 2010-07-01 Description An account of the resource This research aim to examine the influece of audit experience and audit knowledge to local losses findings detection simultaneously and partially.The populasi of research are all 48 auditors of Inspektorat Aceh as population who participate in regular inspection taken bya sensus. The data taken from questionaires distributed to responden. Variables in this research are the independent variable  experience (X1) and audit knowledge (X2), while the bound variable (dependent) is the local losses findings detection (Y). Data were analized using multiple linear regression analisys (multiple regretion).The results showed that audit experience and audit knowledge are simultaneously and partially have significant impact on local losses findings detection.Value of the coeficient of determination indicates that together the audit experience and knowledge contribute to the local losses findings detection of 46,7 %, while the remaining 53,4 % are influenced by othe outside factor model.The audit experience and audit knouledge of Inspectorate Aceh auditors have important role to help auditor during their duty in detecting local losses findings. Keyword: audit experience,  audit knowledge, and local losses findings detection Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/337 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/337/322 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 3, No 2 (2010): Jurnal Telaah & Riset Akuntansi; 173-194 1693-3397 1693-3397 Title A name given to the resource PENGARUH PENGALAMAN DAN PENGETAHUAN AUDIT TERHADAP PENDETEKSIAN TEMUAN KERUGIAN DAERAH (STUDI PADA AUDITOR INSPEKTORAT ACEH) Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Rofizar, Heny; Fakultas Ekonomi Universitas Syiah Kuala Arfan, Muhammad; Fakultas Ekonomi Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2013-01-01 Description An account of the resource The objective of this research is to examine the influence of free cash flow and firms growth both simultaneously and partially toward firms value. The research was conducted on listed companies from the manufacturing sector at the Indonesia Stock Exchange in 2008-2010.     Based on the objective of this research, this research uses verificative research or hypotesis testing research by using census method. The target population in this research are manufacturing companies that have complete data for all variables studied. Based on the criteria mentioned, there are 111 firms-years (observations) that fulfill the population criteria during the three years of observation. The sources of data are secondary data obtained from financial statements that have been audited and share market price. All data are obtained from official website of Indonesia Stock Exchange (www.idx.co.id). Data are collected by using balanced panel data and analyzed by using multiple regression analysis.The results of this research show that: (1) simultaneously, free cash flow and firms growth have influence towards firms value, (2) partially, free cash flow and firms growth has positive influence towards firms value. Keywords: Free cash flow, Firms growth, Firms value Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/1315 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/1315/1198 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 6, No 1 (2013): Jurnal Telaah & Riset Akuntansi; 14-30 1693-3397 1693-3397 Title A name given to the resource NILAI PERUSAHAAN DALAM KAITANNYA DENGAN ARUS KAS BEBAS DAN PERTUMBUHAN PERUSAHAAN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Indriani, Mirna; Fakultas Ekonomi Universitas Syiah Kuala Loulyta, Onny; Alummi Fakultas Ekonomi Universitas Siah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2008-07-01 Description An account of the resource The purpose of this research is to analyze interpersonal relationship of accounting employee affecting to firm performance. The behavioral variables are conflict, shared value, balanced power, communication, confidence, and collaboration. For this purpose, structural equation modeling was used to test the research model’s relation. A questionnaire was distributed to 130 acoounting employees in 23 BUMN (Indonesian governments corporate) and 3  BUMD (local governments corporate).  We find that, although no significant relation between conflict and confidence, conflict and collaboration, shared value and confidence, shared value and collaboration, balanced power and confidence, confidence and collaboration, confidence and firm performance, there are significant relationship between balanced power and collaboration, communication and confidence, communication and collaboration, collaboration and firm performance. Keywords: Accounting department, departmental behavior, firm performance, Structural Equation Modeling (SEM) Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/303 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/303/288 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 1, No 2 (2008): Jurnal Telaah & Riset Akuntansi; 172-191 1693-3397 1693-3397 Title A name given to the resource PENGARUH VARIABEL PERILAKU KARYAWAN AKUNTANSI TERHADAP KINERJA PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN BUMN DAN BUMD DI BANDA ACEH) Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Rohman, Abdul; Fakultas Ekonomi Universitas Diponegoro Date A point or period of time associated with an event in the lifecycle of the resource 2008-01-01 Description An account of the resource This research are computed the indexes reveal financial report among industries. In addition, giving an suggestion policy to agency which made policy about completing certainty of public firms who reveal financial report in Indonesia. This research pointed on practice of revealing financial report on public firm in Indonesia before prevail the realization about that policy by BAPEPAM on 2002. the method are items identification financial report and arrange indexes reveal financial report between industry for all thirteen industries. The second, identification toward the practice of revealing financial report after  turn out the BAPEPAM policy on 2002. The indexes of revealing financial report between industry arrange and then considerate with the research result about the period before BAPEPAM policy turn out to see are there any significant differentiation. Based on the result of t-test showed that are significant different indexes reveal financial report the period before BAPEPAM policy turn with after  turn out the BAPEPAM policy on 2002. Keyword Financial Performance, Ligimiality, Capital Structure and Profitability Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/276 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/276/262 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 1, No 1 (2008): Jurnal Telaah & Riset Akuntansi; 13-28 1693-3397 1693-3397 Title A name given to the resource KAJIAN TERHADAP PERBEDAAN TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN SEBELUM DAN SESUDAH SURAT EDARAN BAPEPAM N0. 02 TAHUN 2002 PERUSAHAAN PUBLIK DI INDONESIA Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Arfan, Muhammad; Fakultas Ekonomi Universitas Syiah Kuala Wahyuni, Desry; Fakultas Ekonomi Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2010-01-01 Description An account of the resource Income smoothing can be defined as a means used by management to diminish the variability of a stream of reported income numbers relative to some perceived target stream by the manipulation of artificial (accounting) and real (transactional) variables. To achieve certain purposes, the management thinks that income smoothing is a common action to be done. This action can be taken for the importances of investors, creditors, even for the management’s importances. The objective of this research is to examine and analyze the influance of firm size, winner/loser stock, and debt to equity ratio toward income smoothing on listed manufacturing companies at the Indonesian Stock Exchange. The research type used in this research is verificative or hypothesis testing research. By using census method and balanced panel data, there are 105 firm observations fulfilling the population criteria during 3 years since 2005 until 2007. The data type used are secondary data obtained from the capital market reference center at the Indonesian Stock Excange.The logistic regression analysis model is used to test the hypothesis. The results of this research show that: 1) Simultaneously, firm size, winner/loser stock, and debt to equity ratio have influence toward income smoothing on listed manufacturing companies at the Indonesian Stock Exchange, 2) Firm size has positive influance toward income smoothing on listed manufacturing companies at the Indonesian Stock Exchange, 3) Winner/loser stock has positive influance toward income smoothing on listed manufacturing companies at the Indonesian Stock Exchange, 4) Debt to equity ratio has not positive influance toward income smoothing on listed manufacturing companies at the Indonesian Stock Exchange. Key words: Income smoothing, firm size, winner/loser stock, and debt to equity ratio Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/328 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/328/313 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 1, No 1 (2010): Jurnal Telaah & Riset Akuntansi; 52-65 1693-3397 1693-3397 Title A name given to the resource PENGARUH FIRM SIZE, WINNER/LOSER STOCK, DAN DEBT TO EQUITY RATIO TERHADAP PERATAAN LABA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Arfan, Muhammad; Fakultas Ekonomi Universitas Syiah Kuala Maywindlan, Trilas; Fakultas Ekonomi Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2013-07-01 Description An account of the resource The aim of this study is to investigate the effect of free cash flow, collateralizable assets, and debt policy, both simultaneously and partially, to dividend policy on listed companies at Jakarta Islamic Index for the year 2007-2010. The study type used is verificative study or hypothesis testing study. By using census method and unbalanced panel data, there are 91 firm observations fulfilling the population criteria.The source of data is secondary data obtained from the capital  market reference centre at the Indonesia Stock Exchange. The multiple regression analysis model is used to test the hypothesis.The results show that (1) free cash flow, collateralizable assets, and debt policy simultaneously have influence to dividend policy (2) free cash flow has positive influence to dividend policy (3) collateralizable assets has positive influence to dividend policy, and (4) debt policy has negative influence to dividend policy.Keywords:  free cash flow, collateralizable assets, debt policy, dividend policy Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/1370 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/1370/1251 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 6, No 2 (2013): Jurnal Telaah & Riset Akuntansi; 194-208 1693-3397 1693-3397 Title A name given to the resource PENGARUH ARUS KAS BEBAS, COLLATERALIZABLE ASSETS, DAN KEBIJAKAN UTANG TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article