JAZ:Jurnal Akuntansi Unihaz最新文献

EFISIENSI PENGGUNAAN KAS DAN PENGGUNAAN ASET TERHADAP LABA PT ACE HARDWARE INDONESIA TBK PERIODE 2014 - SEPTEMBER 2023 2014 年至 2023 年 9 月期间现金使用效率和资产使用效率对利润的影响 pt ace hardware indonesia tbk

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2024-07-01 DOI: 10.32663/akbe1s08

Jessica Belinda, Vanya Almira Anggraini, Kanaya Calista, E. T. Manurung

{"title":"EFISIENSI PENGGUNAAN KAS DAN PENGGUNAAN ASET TERHADAP LABA PT ACE HARDWARE INDONESIA TBK PERIODE 2014 - SEPTEMBER 2023","authors":"Jessica Belinda, Vanya Almira Anggraini, Kanaya Calista, E. T. Manurung","doi":"10.32663/akbe1s08","DOIUrl":"https://doi.org/10.32663/akbe1s08","url":null,"abstract":"Increasingly tight business developments and competition encourage companies to increase the efficiency and effectiveness of their cash and asset management. PT Ace Hardware Indonesia Tbk, as a leading retail company, needs to optimize its inventory management to increase profits. Cash turnover and total assets turnover are two important indicators for measuring the efficiency of cash and asset management. This research aims to examine the effect of cash turnover and total assets turnover on the profits of PT Ace Hardware Indonesia Tbk. This research uses secondary data from the quarterly financial reports of PT Ace Hardware Indonesia Tbk for the period 2014 to September 2023. Data analysis was carried out using multicollinearity tests, f tests, t tests, determinant coefficients, and multiple linear regression analysis. Simultaneously, the research results show that cash turnover and total assets turnover have an influence on PT Ace Hardware Indonesia's profits for the period 2014-September 2023. The results of the partial total assets research have a positive and significant influence while partial cash turnover has a negative and significant influence on PT Ace Hardware Indonesia's profit for the period 2014-September 2023.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"11 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141703523","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH KOMITE AUDIT, DEWAN DIREKSI DAN PROFITABILITAS TERHADAP PUBLIKASI SUSTAINABILITY REPORT STUDI KASUS PADA PERUSAHAAN TAMBANG YANG TERDAFTAR PADA BEI (PERIODE 2010-2015) 审计委员会、董事会和盈利能力对发布可持续发展报告的影响针对在国际证交所上市的矿业公司的案例研究（2010-2015 年）

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2024-07-01 DOI: 10.32663/byzcbd05

Dika Candra Laili, Fitria Ayu Islamiyah, Tri Ratnawati

{"title":"PENGARUH KOMITE AUDIT, DEWAN DIREKSI DAN PROFITABILITAS TERHADAP PUBLIKASI SUSTAINABILITY REPORT STUDI KASUS PADA PERUSAHAAN TAMBANG YANG TERDAFTAR PADA BEI (PERIODE 2010-2015)","authors":"Dika Candra Laili, Fitria Ayu Islamiyah, Tri Ratnawati","doi":"10.32663/byzcbd05","DOIUrl":"https://doi.org/10.32663/byzcbd05","url":null,"abstract":"Growth has become a demanding goal for most companies. In addition, growth is always included in considering a company's performance to calculate company value. If a company experiences too high financial growth and funding from debt, the company could be at risk of experiencing liquidity and solvency problems. However, if the company experiences financial growth that is too low, the company may also be at risk of bankruptcy because it cannot optimize the use of its resources. This is where the role of the Sustainable Growth Rate (SGR) lies, which can help companies identify their growth problems. This research uses mining sector companies as research objects. The aim of the research is to find the influence of the audit committee, direction board and profitability towards the publication of sustainability reports. The method used for analysis is descriptive. For the results. The Audit Committee and Board of Directors have influence on the disclosure of Sustainability Reports in mining companies. Meanwhile, the Profitability variable has no influence on the disclosure of Sustainability Reports in mining sector companies listed on the IDX for the period 2010 to 2015.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"219 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141692715","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

EVALUASI PENGGUNAAN APLIKASI RENCANA KEGIATAN ANGGARAN SEKOLAH (RKAS) DAN REALISASI ANGGARAN TERHADAP HASIL AUDIT DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DALAM PENCEGAHAN FRAUD SMK NEGERI 03 KEPAHIANG 评估学校预算活动计划（RKAS）的应用和预算实现情况对学校业务补助基金（BOS）审计结果在防止舞弊方面的作用 smk negeri 03 kepahiang

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2024-07-01 DOI: 10.32663/g60y9c49

Sely Aprilia, Pedi Riswandi, Nina Yulianasari

引用次数: 0

PREDIKSI POTENSI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA 预测在印度尼西亚证券交易所上市的工业分行业制造业公司的潜在财务困境

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2024-07-01 DOI: 10.32663/6qg96s27

Purnama Dewi Putu, I Ketut Surya Aristya Atmaja

{"title":"PREDIKSI POTENSI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Purnama Dewi Putu, I Ketut Surya Aristya Atmaja","doi":"10.32663/6qg96s27","DOIUrl":"https://doi.org/10.32663/6qg96s27","url":null,"abstract":" \u0000Seiring dengan perkembangan zaman persaingan antar perusahaan semakin meningkat, jika pihak perusahaan tidak bijak dalam menangani keuangan maka bukan tidak mungkin Perusahaan tersebut akan mengalami financial distress. Grand theory dalam penelitian ini teori agensi dan teori sinyal. Metode pada penelitian ini adalah kuantitatif deskriptif dengan total populasi sebanyak 23 perusahaan dan 115 laporan tahunan sebagai sampel, Teknik analisis data pada penelitian ini adalah menghitung rasio yang digunakan pada model altman z-score lalu menghasilkan nilai z-score pada setiap Perusahaan dalam 5 tahun terakhir yang dimana nilai zscore tersebut akan digunakan untuk mengidentifikasikan perusahaan tersebut mengalami finansial distress atau tidak. Hasil pada penelitian ini yaitu pada tahun 2018 terdapat 7 perusahaan yang (safe), 13 perusahaan yang (grey area) dan 3 perusahaan yang (distress). Pada tahun 2019 terdapat 7 perusahaan yang (safe), 13 perusahaan yang (grey area) dan 3 perusahaan yang (distress). Pada tahun 2020 terdapat 7 perusahaan yang (safe), 11 perusahaan yang (grey area), dan 5 perusahaan yang (distress). Pada tahun 2021 terdapat 5 perusahaan yang (safe), 13 perusahaan yang (grey area), dan 5 perusahaan yang (distress). Pada tahun 2022 terdapat 7 perusahaan yang (safe), 13 perusahaan yang (grey area), dan 3 perusahaan yang (distress).","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"104 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141697241","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2019-2023 2019-2023年期间现金周转率和应收账款周转率对在印度尼西亚证券交易所（Bei）上市的消费类公司盈利能力的影响

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2024-07-01 DOI: 10.32663/3gn4f232

Indri Tri Damayanti, Iwin Arnova, Winny Lian Seventeen

{"title":"PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2019-2023","authors":"Indri Tri Damayanti, Iwin Arnova, Winny Lian Seventeen","doi":"10.32663/3gn4f232","DOIUrl":"https://doi.org/10.32663/3gn4f232","url":null,"abstract":"This study aims to determine whether there is an effect of cash turnover and receivables turnover on profitability. The type of data in this study is quantitative research, with secondary data sources obtained through the Annual Report. The population in this study is the Annual Report of 47 consumption companies. the sample in this study were 30 consumption companies listed on the Indonesia Stock Exchange for the period 2019-2023. the independent variable in this study is profitability, the dependent variable is cash turnover and accounts receivable turnover. \u0000The results of the research Cash turnover affects profitability and Receivables turnover affects profitability in consumer industry sector companies listed on the IDX in the 2019-2023 observation year. This can be shown from the significance value below the value of 0.05 (5%). cash turnover and accounts receivable turnover simultaneously (together) influence the profitability of consumer industry sector companies listed on the IDX in the 2019-2023 observation year. This can be shown from the value is below the value of 0.05 (5%).","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"15 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141715758","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PERBANDINGAN MODEL PREDIKSI KEBANGKRUTAN :“Model Altman Z-Score, Foster F-Score, Springate S-Score, Ohlson Y-Score, Zmijewski X-Score, Fullmer H-Score, Zavgreen Pi Score, dan Grover G-Score” PERBANDINGAN MODEL PREDIKSI KEBANGKRUTAN："Model Altman Z-Score、Foster F-Score、Springate S-Score、Ohlson Y-Score、Zmijewski X-Score、Fullmer H-Score、Zavgreen Pi Score 和 Grover G-Score"。

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2024-07-01 DOI: 10.32663/vh5vvz52

Muhamad Nasir, Kamaludin, Pratana Puspa Midiastuty

{"title":"PERBANDINGAN MODEL PREDIKSI KEBANGKRUTAN :“Model Altman Z-Score, Foster F-Score, Springate S-Score, Ohlson Y-Score, Zmijewski X-Score, Fullmer H-Score, Zavgreen Pi Score, dan Grover G-Score”","authors":"Muhamad Nasir, Kamaludin, Pratana Puspa Midiastuty","doi":"10.32663/vh5vvz52","DOIUrl":"https://doi.org/10.32663/vh5vvz52","url":null,"abstract":"ABSTRACT\u0000This study aims to test the accuracy of predicting corporate bankruptcy models: (1) Altman Z Score which includes Altman, modified Altman, and modified Altman (2) Foster F-Score, (3) Springate S-Score, (4) Ohlson Y-Score, (5) Zmijewski X-Score, (6) Fullmer H-Score, (7) Zavgreen Pi Score, and (8) Grover G-Score. The research sample covers the period 2010-2016 and uses a sample of non-financial companies listed on the Indonesia Stock Exchange (IDX). The number of observations used in this study was 1421 observations. \u0000From the overall test results, the accuracy results for companies that are predicted to be healthy and the order of accuracy are bankruptcy prediction Model 1) Zmijewski X-Score (99.50%), 2) Ohlson Y-Score (98.40%) 3) Fullmer H-Score (93.10%) 4) Grover G-Score (93%) 5) Altman Modified Z'-Score (82.77%) 6) Zavgreen Pi-Score (82.60%) 7) Altman Revised Z'-Score (67.75%) 8) Altman First Z-Score (64.11%) 9) Springate S-Score (58.60%) and 10) Foster F-Score (40.70%).\u0000 Testing for companies that are delisted later and from the bankruptcy prediction model declared bankrupt companies obtained the order of prediction accuracy is model prediction 1) Foster F-Score (68.25%) 2) Springate S-Score (61.90%) 3) Altman First Z-Score (26.42%) 4) Altman Revised Z'-Score (25.53%) 5) Fullmer H-Score (22.22%) 6) Zavgreen Pi-Score (20.63%) 7) Altman Modified Z\"-Score (16.07%) 8) Grover G-Score (12.70%) 9) Ohlson Y-Score (3.17%) and 10) Zmijewski X-Score (0%). ","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"2012 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141706916","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ANALISIS PERANAN SISTEM INFORMASI AKUNTANSI MANAJEMEN DAN SISTEM PENGENDALIAN MANAJEMEN DALAM MENINGKATKAN KINERJA PERUSAHAAN PADA PT. ASKRINDO CABANG SURABAYA 分析管理会计信息系统和管理控制系统在提高pt.

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2024-07-01 DOI: 10.32663/mx9dyb13

Mufidah Sahla Oktavianty, Titiek Rachmawati

{"title":"ANALISIS PERANAN SISTEM INFORMASI AKUNTANSI MANAJEMEN DAN SISTEM PENGENDALIAN MANAJEMEN DALAM MENINGKATKAN KINERJA PERUSAHAAN PADA PT. ASKRINDO CABANG SURABAYA","authors":"Mufidah Sahla Oktavianty, Titiek Rachmawati","doi":"10.32663/mx9dyb13","DOIUrl":"https://doi.org/10.32663/mx9dyb13","url":null,"abstract":"The purpose of the study is the role of management accounting information systems and management control systems in improving company performance at PT Askrindo Surabaya Branch. In this research design, the goal is to analyze employee performance at PT Askrindo Surabaya branch with a focus on the Management Accounting Information System and Management Control System. This research uses descriptive methods with a qualitative approach, and primary data collected through observation, interviews and documentation. PT Askrindo Surabaya Branch which is located at Jalan Biliton No. 30, Gubeng, Kec. Gubeng, Surabaya City, East Java\u0000The results of this study are used to determine the role of SIAM characteristics consisting of “broadscope”, “timeliness”, “aggregation”, and “integration” have been applied in various aspects of company operations. Broadscope characteristics of internal and external information have been covered both from the head office and each division such as Finance&Accounting, HR & General, Claims & Subrogation, and Marketing. Timeliness characteristics in the form of reports to branch heads are carried out once a year, information is obtained and reported by each division on a weekly or monthly basis. Aggregation characteristics in the form of reports from each division are carried out periodically, either weekly, monthly, or annually.Integration: Each division makes records through their respective systems such as ACS, FMS, and AIR. To store all the data that has been recorded into the system as well as measure the decisions taken, checking financial statements and services to credit customers.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141703544","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH KUALITAS PELAYANAN SAMSAT TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS KANTOR SAMSAT KOTA CIMAHI) SAMSAT 服务质量对纳税人遵纪守法的影响（CIMAHI 市 SAMSAT 办事处案例研究）

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2024-07-01 DOI: 10.32663/r0ka4r65

Agnes Theresia Manullang, Vinny Stephanie Hidayat, Riki Martusa3

引用次数: 0

MENGUKUR PENGGUNAAN INSURTECH DARI DIMENSI INOVASI, SALURAN KOMUNIKASI, WAKTU, DAN SISTEM SOSIAL DI KOTA DENPASAR. 从创新、沟通渠道、时间和社会系统等维度衡量登巴萨市保险科技的使用情况。

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2024-07-01 DOI: 10.32663/qwjesh59

Gusi Putu Lestara Permana, Winda Swardyani, Kadek Wulandari Laksmi P, Putu Sri Arta Jaya Kusuma

{"title":"MENGUKUR PENGGUNAAN INSURTECH DARI DIMENSI INOVASI, SALURAN KOMUNIKASI, WAKTU, DAN SISTEM SOSIAL DI KOTA DENPASAR.","authors":"Gusi Putu Lestara Permana, Winda Swardyani, Kadek Wulandari Laksmi P, Putu Sri Arta Jaya Kusuma","doi":"10.32663/qwjesh59","DOIUrl":"https://doi.org/10.32663/qwjesh59","url":null,"abstract":" Advancements in technology are crucial for accessing information in a number of fields, including industry, education, health, and the economy. The lives of individuals become more practical and efficient when they use technology because everything can be done with ease. Many societal organizations have taken use of the internet's rapid advancements to produce new advances in information systems and technology; one such invention is financial technology (Fintech). Insurtech is one type of fintech; it uses technology to gather and examine massive volumes of data (big data) in order to more precisely assess risks. The respondents to this study were Denpasar people who used insurance insurtech, The research methodology employed in this study is purposive sampling. The results of this calculation sample size of this research are 125 respondens. The result shows innovation has a positive relationship with insurtech users and this implies that there will be a rise in insurtech users if the innovation variable rises. Communication channels have a positive relationship with insurtech users, this implies that there will be a rise in insurtech users if the communication channel variable rises. Time has a positive relationship with insurtech users. This implies that there will be a rise in insurtech users if the social system's factors rise.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"23 62","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141845805","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH BIAYA MAINTENANCE TERHADAP LABA PERUSAHAAN 维护成本对公司利润的影响

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2024-07-01 DOI: 10.32663/nyjrqm29

E. T. Manurung, Meta Aulia Rizqi, Angela Novita Sutanto, Mayang Gitakusumah Adriano

引用次数: 0