Journal of Public and Business Accounting最新文献_第4页

Pengaruh Profitabilitas dan Laverage Terhadap Nilai Perusahaan Studi Pada Sub Sektor Pertambangan Batu Bara 盈利能力和老龄化对采煤行业研究价值的影响

Journal of Public and Business Accounting Pub Date : 2021-06-25 DOI: 10.31328/jopba.v2i1.268

Avelina Marisa Ndasa, I. Nurhayati, Khojanah Hasan

引用次数: 0

Motivasi Pengaruh Orang Tua, Karir, Sosial, dan Ekonomi terhadap Minat Mahasiswa Mengikuti PPAk 家长、职业、社会和经济影响的动机对学生的兴趣影响深远

Journal of Public and Business Accounting Pub Date : 2021-06-19 DOI: 10.31328/JOPBA.V2I1.141

Cici Selfiana

{"title":"Motivasi Pengaruh Orang Tua, Karir, Sosial, dan Ekonomi terhadap Minat Mahasiswa Mengikuti PPAk","authors":"Cici Selfiana","doi":"10.31328/JOPBA.V2I1.141","DOIUrl":"https://doi.org/10.31328/JOPBA.V2I1.141","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh variabel motivasi (pengaruh orang tua, karir, sosial, ekonomi) terhadap variabel minat mahasiswa jurusan akuntansi mengikuti PPAk. Jenis penelitian ini kuantitatif dengan pendekatan deskriptif. Sumber data primer dan sekunder. Populasi penelitian ini mahasiswa UIN Maliki Malang jurusan akuntansi angkatan 2017, pengambilan sampel menggunakan purposive sampling (kriteria tertentu) sehingga sampel yang dihasilkan sebanyak 52 sampel. Tekhnik pengambilan data dengan cara menyebarkan kuesioner melalui link google form. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara simultan variabel motivasi (pengaruh orang tua, karir, sosial, ekonomi) memiliki pengaruh positif dan signifikan terhadap minat mahasiswa jurusan akuntansi mengikuti PPAk dengan nilai F-hitung (19,178) > F-tabel (2,57). Secara parsial menunjukkan variabel motivasi pengaruh orang tua dan motivasi karir memiliki pengaruh positif dan signifikan terhadap minat mahasiswa jurusan akuntansi mengikuti PPAk, sedangkan variabel motivasi sosial dan motivasi ekonomi tidak berpengaruh terhadap minat mahasiswa jurusan akuntansi mengikuti PPAk.","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"313 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133796455","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 FDR, NPF, dan BOPO terhadap Profitabilitas Perbankan Syariah (Studi Kasus pada Bank Umum Syariah di Indonesia Periode 2015-2019) FDR、NPF和BOPO对伊斯兰银行盈利能力的影响(印尼伊斯兰公共银行案例研究2017 -2019年)

Journal of Public and Business Accounting Pub Date : 2021-06-14 DOI: 10.31328/JOPBA.V2I1.139

Indah Rianti, Dinnul Alfian Akbar, Rohmatun Hasanah, Sri Merzarani

{"title":"Pengaruh FDR, NPF, dan BOPO terhadap Profitabilitas Perbankan Syariah (Studi Kasus pada Bank Umum Syariah di Indonesia Periode 2015-2019)","authors":"Indah Rianti, Dinnul Alfian Akbar, Rohmatun Hasanah, Sri Merzarani","doi":"10.31328/JOPBA.V2I1.139","DOIUrl":"https://doi.org/10.31328/JOPBA.V2I1.139","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh Non Performing Financing (NPF), Financing to Deposit Ratio (FDR) dan Biaya Operasional terhadap Pendapatan Operasional (BOPO) terhadap Return On Asset (ROA) sebagai proksi dari profitabilitas Bank Umum Syariah di Indonesia. Data yang digunakan dalam penelitian ini diperoleh dari Publikasi Laporan Keuangan Tahunan Bank Umum Syariah periode 2015-2019. Objek penelitian ini terdiri dari 14 Bank Umum Syariah yang terdaftar pada Otoritas Jasa Keuangan. Penelitian ini menggunakan metode regresi data panel dengan aplikasi PLS 3.0. Hasil penelitian menunjukkan bahwa variabel FDR tidak berpengaruh terhadap ROA nilai t-statistik 0,443<1,962 dengan signifikan diatas 5%. NPF berpengaruh positif terhadap ROA dengan nilai t-statistik 2,698 > 1,962 dengan signifikan terima dibawah 5%. BOPO tidak berpengaruh terhadap dengan nilai t-statistik 1,611> 1,962 dengan signifikan diatas 5%. Hasil uji koefisien determinasi berdasarkan nilai R-Square menunjukkan bahwa FDR, NPF, dan BOPO mampu menjelaskan variabel ROA sebesar 47% dan sisanya sebesar 53% dipengaruhi oleh variabel lain diluar model penelitian.","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130198320","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 Kondisi Keuangan Pemerintah Daerah Dengan Model Fiscal Trend Monitoring System (FTMS) Di Kota Magelang 分析马格朗市现有的财政趋势监测系统(FTMS)

Journal of Public and Business Accounting Pub Date : 2020-12-21 DOI: 10.31328/jopba.v1i2.114

Nuwun Priyono, A. Fatimah, Risma Wira Bharata, S. Arifah

{"title":"Analisis Kondisi Keuangan Pemerintah Daerah Dengan Model Fiscal Trend Monitoring System (FTMS) Di Kota Magelang","authors":"Nuwun Priyono, A. Fatimah, Risma Wira Bharata, S. Arifah","doi":"10.31328/jopba.v1i2.114","DOIUrl":"https://doi.org/10.31328/jopba.v1i2.114","url":null,"abstract":"Abstrak. Penelitian ini bertujuan untuk mengetahui dan menganalisis kecenderungan antara faktor keuangan dan faktor lingkungan yang terjadi pada Pemerintah Kota Magelang. Data yang dianalisis adalah: APBD, laporan realisasi anggaran, neraca, dan laporan operasional. Analisis dilakukan dari tahun 2015-2019 dengan menggunakan model Fiskal Monitoring System (FTMS) di Pemerintah Kota Magelang. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif berdasarkan data sekunder. Teknik analisis dalam penelitian ini menggunakan statistik deskriptif, yaitu: menyajikan data dalam bentuk tabel, grafik, rata-rata dan perhitungan persentase. Analisis model FTMS di Kota Magelang tahun 2015-2019 menunjukkan bahwa faktor keuangan di Kota Magelang memiliki 4 indikator yang meliputi 9 sub indikator. Dari 9 sub indikator tersebut, 8 sub indikator memiliki trend yang menggembirakan dalam beberapa tahun pengamatan dan 1 sub indikator tidak menguntungkan. Sedangkan jika dilihat dari faktor lingkungan terdapat 5 sub indikator, 4 sub indikator menguntungkan dalam beberapa tahun pengamatan dan 1 sub indikator kurang menguntungkan. \u0000 ","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127445701","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 Penerapan Tax Planning Atas Pajak Penghasilan Pasal 21 Pada Perum Bulog Sub Divre Pekalongan

Journal of Public and Business Accounting Pub Date : 2020-12-21 DOI: 10.31328/jopba.v1i2.118

引用次数: 0

Antecedent dan Konsekuensi Akuntabilitas Keuangan Desa 村庄责任的前因后果

Journal of Public and Business Accounting Pub Date : 2020-12-21 DOI: 10.31328/jopba.v1i2.117

Citra Ayudiati, Endarwati

{"title":"Antecedent dan Konsekuensi Akuntabilitas Keuangan Desa","authors":"Citra Ayudiati, Endarwati","doi":"10.31328/jopba.v1i2.117","DOIUrl":"https://doi.org/10.31328/jopba.v1i2.117","url":null,"abstract":"Abstract. This study provides an overview of several variables affecting the antecedent level, as well as the consequences of the Village Financial Accountability faktor on other faktors to help understanding the good patterns of the Village Financial Accountability. The subjects of this study were the Village Heads and the members of Rural Technical Staff of Financial Management (PTPKD), consisting of the Village Secretary, Section Head and Treasurer, where the number of PTPKD members determined by a Village Head Decree from 14 villages with each village consisting of 6 correspondents. Therefore, the total correspondents were 84 people. The results showed that the better the level of human resources is, the better the level of accountability of village financial reports is. Beside that, a good understanding of accounting will increase the accountability of village financial reports. The accountability of the Village Financial Report will have a real impact on publik trust and increased publik trust will also have an impact on the level of participation. Furthermore, the use of IT has no influence on the Accountability of Village Financial Statements, and the Accountability of Village Financial Statements does not affect participation. \u0000Keywords: Antecedent, Accounting Understanding, Use of TI, Public Trust, Participation, Accountability of Financial Statements","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"123 21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124643474","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 Keunggulan Bersaing dan Kompetensi KewirausahaanTerhadap Kinerja Usaha Mikro, Kecil, dan Menengah (UMKM)(Studi Empiris pada UMKM di Kabupaten Rokan Hilir) 竞争优势和创业精神对中小企业绩效(UMKM)(下游Rokan区的UMKM实证研究)的影响

Journal of Public and Business Accounting Pub Date : 2020-12-21 DOI: 10.31328/jopba.v1i2.119

Sri Melisa Putri, Desmiyawati, Hariadi

{"title":"Pengaruh Keunggulan Bersaing dan Kompetensi KewirausahaanTerhadap Kinerja Usaha Mikro, Kecil, dan Menengah (UMKM)(Studi Empiris pada UMKM di Kabupaten Rokan Hilir)","authors":"Sri Melisa Putri, Desmiyawati, Hariadi","doi":"10.31328/jopba.v1i2.119","DOIUrl":"https://doi.org/10.31328/jopba.v1i2.119","url":null,"abstract":"Abstract. This study aims to examine: (1) the effect of competitive advantage on the performance of MSMEs, (2) the effect of entrepreneurial competence on the performance of MSMEs. The population in this study were all MSMEs registered at the Office of Cooperatives and UKM, Rokan Hilir Regency. In this study, the sample used was 100 MSMEs which were calculated using the Slovin formula using the side purposive method. This study uses primary data with a questionnaire. The analytical method used in this research is multiple linear regression analysis. The analytical tool used in this study is Statistical Product and Service Solution (SPSS) version 23.0. The results of this study indicate that: (1) competitive advantages affects the performances of MSMEs with a significant level of 0.019 < 0.05, (2) entrepreneurial competence affects the performance of MSMEs with significant level 0.000 < 0.05. This shows that the variable competitive advantage (X1) and entreprenurial competence (X2) have a significant and positive effect on the performance of MSMEs (Y). \u0000 \u0000Keywords: Competitive Advantage, Entrepreneurship Competence, Performance of Micro, Small and Medium Enterprises (MSMEs)","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126072811","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: 3

Penerapan Metode Activity Based Costing System Dalam Menentukan Tarif Rawat Inap 采用基于风险投资制度的行动方法来确定住院率

Journal of Public and Business Accounting Pub Date : 2020-12-21 DOI: 10.31328/jopba.v1i2.120

I. M. D. Harmana

{"title":"Penerapan Metode Activity Based Costing System Dalam Menentukan Tarif Rawat Inap","authors":"I. M. D. Harmana","doi":"10.31328/jopba.v1i2.120","DOIUrl":"https://doi.org/10.31328/jopba.v1i2.120","url":null,"abstract":"Abstract. The purpose of this study was to determine the amount of inpatient rates when using the Activity Based Costing method at Abadi Medical Tabanan Hospital. As well as analyzing the large comparison of inpatient room rates between the Activity Based Costing System method and the traditional methods that have been implemented by the Abadi Medical Tabanan Hospital so far. This research is a descriptive study with a quantitative approach. The data collection techniques used in this study were documentation, observation, and interviews. The data analysis method used is by calculating the cost of inpatient services based on traditional cost accounting, calculating the cost of inpatient rooms based on the Activity Based Costing method, where the results of the calculation of the two methods will be compared to the cost of inpatient rooms. The results of the calculation of the cost of inpatient care at the Abadi Medical Tabanan Hospital using the Activity Based Costing System showed that the difference between the lower rates for VIP room 1 was IDR 31,997.07, while the higher rate occurred in VIP Room 2 with a difference of IDR 56,570. , 68, Class 1 IDR 193,765.10, Class 2 IDR 47,881.33 and class 3 IDR 79,375.90. \u0000Keywords: Activity Based Costing, traditional methods, inpatient rates","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129772173","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

Pengungkapan Risiko Pada Perusahaan Milik Negara (State Owned Enterprise) 披露国有企业的风险

Journal of Public and Business Accounting Pub Date : 2020-12-19 DOI: 10.31328/JOPBA.V1I2.108

Yeni Priatnasari, Hetika Hetika, Andri Widianto

引用次数: 0

PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA 税务规划和税务负担对利润管理的影响

Journal of Public and Business Accounting Pub Date : 2020-06-17 DOI: 10.31328/jopba.v1i1.79

Sules Jayanti, M. Sodik, Hartini P. P

{"title":"PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA","authors":"Sules Jayanti, M. Sodik, Hartini P. P","doi":"10.31328/jopba.v1i1.79","DOIUrl":"https://doi.org/10.31328/jopba.v1i1.79","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba. Obyek dalam penelitian ini adalah 120 laporan keuangan tahunan perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI), periode pengamatan 5 tahun, mulai tahun 2014 sampai dengan tahun 2018. Data yang digunakan pada penelitian ini adalah data sekunder diperoleh melalui situs resmi BEI yaitu, www.idx.co.id. Metode pengambilan sampel menggunakan purposive sampling, metode analisis data menggunakan statistik deskriptif dan regresi logistik biner. Hasil penelitian menunjukkan bahwa, perencanaan pajak memiliki pengaruh negatif dan tidak signifikan terhadap manajemen laba. Berbeda dengan beban pajak tangguhan berpengaruh positif dan tidak signifikan terhadap manajemen laba. Artinya, peningkatan perencanaan pajak tidak mempengaruhi peningkatan peluang perusahaan dalam melakukan manajemen laba dalam bidang perpajakan dan beban pajak tangguhan mempengaruhi peningkatan peluang serta probabilitas perusahaan dalam melakukan manajemen laba. Selain itu, hasil pada statistik deskriptif menunjukkan kemungkinan terjadinya manajemen laba dengan tujuan menghindari penurunan laba.","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131241530","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