JAZ:Jurnal Akuntansi Unihaz最新文献_第6页

PERAN KEPALA DESA DALAM MEREALISASIKAN PENGGUNAAN ANGGARAN DANA DESA DI DESA SELLI KECAMATAN BENGO KABUPATEN BONE

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2021-08-15 DOI: 10.32663/jaz.v4i1.2087

Neneng Hafsah

引用次数: 0

Comparison of the Accuracy of Direct and Indirect Methods of Cash Flow Models in Predicting Future Profits 现金流量模型直接法和间接法预测未来利润的准确性比较

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2021-08-15 DOI: 10.32663/jaz.v4i1.2085

Helvoni Mahrina, Iwin Arnova

{"title":"Comparison of the Accuracy of Direct and Indirect Methods of Cash Flow Models in Predicting Future Profits","authors":"Helvoni Mahrina, Iwin Arnova","doi":"10.32663/jaz.v4i1.2085","DOIUrl":"https://doi.org/10.32663/jaz.v4i1.2085","url":null,"abstract":"Financial reports are part of the financial reporting process. Complete financial statements usually include balance sheets, income statements, statements of changes in financial position (which can be presented in various ways, for example, as cash flow statements, or cash flow statements), notes and other reports and explanatory material that are an integral part of the financial statements. . The purpose of this study is to provide empirical evidence whether a model with a direct cash flow component has a more accurate predictive ability than a model with an indirect cash flow component to predict future earnings. The parameters of this research model were estimated using panel data regression. This study considers 4 regression methods of penel data, namely (1) linear regression model (OLS), (2) covariance model (FEM), (3) error components (ECM) model, (4) time series autocorrelation model (GLS) ( Thiono, 2007). The results of the analysis of this study are the direct method cash flow component is more accurate than the indirect method cash flow component in predicting future earnings in manufacturing companies, finding that the direct method component is more accurate than the indirect method. Then for the cash flow component model the direct method is more accurate than the model with the indirect method cash flow component in predicting future earnings in non-manufacturing companies, finding that the cash flow components of the direct method and the indirect method do not differ in their accuracy in predicting future earnings.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"96 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122098740","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 Economic Value Added dan return On Equity (ROE) Terhadap Harga Saham pada perusahaan Investasi yang Terdaftar Di BEI Tahun 2016-2019.

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2021-08-15 DOI: 10.32663/jaz.v4i1.2094

Winny Lian Seventeen, Seftya Dwi Shinta

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Pengaruh lokasi usaha dan jam kerja terhadap pendapatan pedagang pasar panorama kota Bengkulu 营业地点和工作时间对班古鲁市全景市场商人收入的影响

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2021-08-15 DOI: 10.32663/jaz.v4i1.2091

Pakri Fahmi

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PENGARUH KEPEMILIKAN TERKONSENTRASI DAN ASING TERHADAP REPUTASI PERUSAHAAN 集中的、外国的所有权影响着公司的声誉

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2021-08-15 DOI: 10.32663/jaz.v4i1.2090

Robert Jao

引用次数: 1

Pengaruh Rasio Likuiditas, CAR dan NPM Terhadap Pertumbuhan Laba Pada Perusahaan Perbankan 流动性、汽车和NPM比率对银行利润增长的影响

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2021-08-15 DOI: 10.32663/jaz.v4i1.2084

Ginanjar Firdaus

{"title":"Pengaruh Rasio Likuiditas, CAR dan NPM Terhadap Pertumbuhan Laba Pada Perusahaan Perbankan","authors":"Ginanjar Firdaus","doi":"10.32663/jaz.v4i1.2084","DOIUrl":"https://doi.org/10.32663/jaz.v4i1.2084","url":null,"abstract":"This study aims to determine the effect of Liquidity Ratio, CAR and NPM on Profit Growth of Banking Companies. The variables in this study are Liquidity Ratio, CAR, NPM and Profit Growth. The method used in this study is a quantitative method with an associative approach. By using secondary data. The population in this study is a state-owned bank listed on the Indonesia Stock Exchange. The sample used in the study was determined by purposive sampling method and obtained 36 data on the financial statements of state-owned banks that met the criteria. The data analysis techniques used are: 1) Classical assumption test 2) Hypothesis Testing. \u0000The results of this study indicate that the hypothesis test with a t-value oftable 2.036 that the liquidity ratio (LDR) variable has a t-valuecount of -3.325 (-3.325<2.036) which means partially LDR has no effect on profit growth. The variable (CAR) has a t-valuecount of 0.784 or (0.784 <2.036) which means that partially the CAR variable has no effect on profit growth. Variable (NPM), the value of tcount is 2.534 or (2.534> 2.036) which means that the NPM variable has an effect on profit growth. And with the results of the analysis of the f test obtained ftable of 2.90 and the value of fcount of 4.278 which means that fcount is greater than ftable or (4.278> 2.90) with a sig value of 0.012 <0.05 which means simultaneously independent variables effect on the dependent variable, so it can be concluded that together there is the efferct between the liquidity ratio, CAR and NPM on profit growth.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"465 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124365839","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 LABA DAN ARUS KAS TERHADAP FINANCIAL DISTRES S

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2021-08-15 DOI: 10.32663/jaz.v4i1.2089

Sri Rahayu, Acep Suherman, Andri Indrawan

引用次数: 0

PENGARUH ARUS KAS OPERASI, PERTUMBUHAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI 现金流动的影响、企业的增长、杠杆和会计保守的盈利能力

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2021-08-15 DOI: 10.32663/jaz.v4i1.2086

K. Halim

引用次数: 1

PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN PADA MANDIRI TUNAS FINANCE PURWOKERTO 会计信息系统和内部控制对自力更生的财务芽PURWOKERTO绩效的影响

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2021-08-15 DOI: 10.32663/jaz.v4i1.2092

E. Saraswati

{"title":"PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN PADA MANDIRI TUNAS FINANCE PURWOKERTO","authors":"E. Saraswati","doi":"10.32663/jaz.v4i1.2092","DOIUrl":"https://doi.org/10.32663/jaz.v4i1.2092","url":null,"abstract":"Business competition which is increasingly rapidly in the era of globalization has occurred in the trading company sector, service companies, and manufacturing companies. Service companies engaged in non-bank financial institutions such as the multi-finance industry are also experiencing quite rapid business competition which requires the use of accounting information systems in all operational and non-operational activities of the company. Employee performance is a measure of the success of a company. With the existence of an adequate Accounting Information System, various financial and non-financial information can be produced quickly and accurately so that management and employees will be assisted during the decision-making process. Apart from the existence of an adequate accounting information system, the existence of internal controls within the company is no less important for the creation of a company system and good employee performance. This study aims to determine how the influence of accounting information systems and internal controls on employee performance. The population in this study were employees of Mandiri Tunas Finance Purwokerto. To determine the sample in this study, the Simple Random Sampling technique was used. The type of data used in the study is primary data obtained by distributing questionnaires to respondents. The results of this study indicate that the accounting information system has no effect on employee performance, while internal control has an effect on employee performance.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115444598","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

PENETAPAN HARGA POKOK PRODUKSI DENGAN PENDEKATAN FULL COSTING SEBAGAI DASAR PENENTUAN HARGA JUAL 用全赌注的方法来确定销售价格

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2021-08-15 DOI: 10.32663/jaz.v4i1.2082

Adrian Abdul Wahid

{"title":"PENETAPAN HARGA POKOK PRODUKSI DENGAN PENDEKATAN FULL COSTING SEBAGAI DASAR PENENTUAN HARGA JUAL","authors":"Adrian Abdul Wahid","doi":"10.32663/jaz.v4i1.2082","DOIUrl":"https://doi.org/10.32663/jaz.v4i1.2082","url":null,"abstract":"Calculation of the cost of production can be done with two approaches, namely the full costing approach and variable costing. In this study, the approach to calculating the cost of production using a full costing approach was carried out at UKM Telur Gulung Raos. This study uses a qualitative method with a descriptive analysis approach. The results of this study, the cost of production with the company's approach of Rp. 398,916.96 and the calculation of the cost of production with the full costing approach of Rp. 533,207.16. The calculation is generated from the number of products 580 products in a period of one day. on the original dining menu of Rp. 398.61 with a selling price of Rp. 1000. On the original egg roll menu, according to the company, it is Rp. 398.61 with a selling price of Rp. 1000 and with a full costing approach of Rp. 629.52 with a selling price of Rp. 1,499.10. On the egg roll menu, according to the company, cilor rolls are Rp. 437.61 with a selling price of Rp. 1000 and with a full costing approach of Rp. 668.52 with a selling price of Rp. According to the company, the egg roll vermicelli menu is Rp. 448.61 with a selling price of Rp. 1000 and with a full costing approach of Rp. 679.52 with a selling price of Rp. Rp. 1,452.84. According to the company, the egg roll otak-otak menu is Rp. 798.60 with a selling price of Rp. 2000 and with a full costing approach of Rp. 1,029.52 with a selling price of Rp. 2,537.14. On the egg roll sausage menu, according to the company, it is Rp. 1,358.61 with a selling price of Rp. 2000 and with a full costing approach of Rp. 1,589.52. with a selling price of Rp2,325.19","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"150 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123224885","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