Jurnal Ilmiah Akuntansi Kesatuan最新文献

{"title":"Penggunaan Analisis Trend Sebagai Dasar Dalam Penilaian Kinerja Keuangan PT Jaya Real Property Tbk","authors":"Vina Arnika Amalia Putri, Hari Sulistiyo","doi":"10.37641/jiakes.v10i2.1274","DOIUrl":"https://doi.org/10.37641/jiakes.v10i2.1274","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk mengetahui kinerja keuangan PT Jaya Real Property Tbk berdasarkan neraca dan laporan laba rugi perusahaan dengan menggunakan analisis trend. Metode penelitian yang digunakan dalam penelitian ini yaitu metode deskriptif dengan pendekatan kuantitatif, dimana penulis mengumpulkan data-data berupa neraca dan laporan laba rugi. Studi pustaka dan studi dokumen merupakan teknik yang digunakan dalam pengumpulan data. Temuan penelitian ini didasarkan pada analisis laporan keuangan PT Jaya Real Property yaitu pada neraca dan laporan laba rugi periode 2018 hingga 2020, yang mana perusahaan mengalami ketidakstabilan. Namun, ketidakstabilan ini masih dalam kondisi yang wajar karena PT Jaya Real Property masih mampu untuk melaksanakan kegiatan operasional perusahaannya. Hal ini dikarenakan dapat teratasi oleh adanya pertumbuhan yang besar dalam akun-akun yang terdapat pada neraca perusahaan. Hasilnya, dapat disimpulkan bahwa kinerja keuangan PT Jaya Real Property sebetulnya sudah cukup baik, namun perlu kajian lebih lanjut lagi dari sisi pengelolaan keuangan dan operasional perusahaannya, terutama dalam hal peningkatan penjualan. \u0000  \u0000Kata Kunci : analisis trend, kinerja perusahaan, laporan keuangan","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"92 12","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120982832","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}

{"title":"Analisis Perbandingan Kinerja Keuangan Sebelum Dan Selama Pandemi Covid-19 Pada Perusahaan Sektor Industri Barang Konsumsi Yang Tercatat Di BEI","authors":"Jessen Alcander, Airin Nuraini","doi":"10.37641/jiakes.v10i3.1323","DOIUrl":"https://doi.org/10.37641/jiakes.v10i3.1323","url":null,"abstract":"Covid-19 has had a huge impact on the whole world, not only in terms of health and humanity, but also on social and economic aspects. The company's performance is also affected by this pandemic. The formulation of the problem in this study is how to compare the financial performance conditions of companies in the consumer goods industry sector before and during the Covid 19 pandemic through the measurement variables of activity ratios, solvency ratios, liquidity ratios and profitability ratios and are there significant differences between financial performance before and during the pandemic. from this study to find out the comparison of the financial performance of companies in the consumer goods industry sector before and during the covid 19 pandemic. \u0000The type of this thesis research is quantitative research. The object of the research is the company. The data used in this thesis is secondary data obtained from the Indonesia Stock Exchange. The ratios used to measure financial performance are Profitability Ratios (Return On Assets, Return On Equity and Net Profit Margin), Liquidity Ratios (Current Ratio, Quick Ratio and Cash Ratio), Activity Ratios (Total Asset Turnover, Inventory Turnover and Fixed Asset Turnover ) and Solvency Ratio (Debt To Equity Ratio, Debt To Asset Ratio and Tangible Assets Debt Coverage). Data Analysis In this study, the descriptive statistical test, normality test, and hypothesis testing were carried out using the paired sample t-test and the Wilcoxon Signed Rank Test. \u0000The results of the study show that the financial performance conditions of 58 companies in the consumer goods industry sector prove that there are significant differences in the profitability ratios, there are no significant differences in the liquidity ratios, there are no significant differences in the solvency ratios, and there are significant differences in the activity ratios. between before the pandemic in 2019 and during the pandemic in 2020. \u0000  \u0000Keywords : financial performance, ratios, pandemic Covid-19","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126887739","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}

{"title":"Determinasi Harga Saham Pada PT. Matahari Putra Prima, TBK.","authors":"Afdhatul Wahdaniyah, Puji Muniarty","doi":"10.37641/jiakes.v10i2.1320","DOIUrl":"https://doi.org/10.37641/jiakes.v10i2.1320","url":null,"abstract":"The research objective is to analyze the effect of Return On Equity and Debt to Equity Ratio partially on stock prices at PT. Matahari Putra Prima Tbk, which is engaged in the retail sub-sector which has been listed since 1992. This type of associative research with a quantitative approach with research instruments in the form of a table list for (10) years from 2011 - 2020 in the form of financial statements consisting of balance sheets and profits make a loss. Methods of data collection with documentation and literature study, as well as the sampling used purposive sampling. Data analysis used classical assumption test, multiple linear regression, multiple coefficients, t test and f test. The sample used in this study was 10 with the period 2011-2020. The results showed that Return On Equity had a partially significant effect on stock prices and the Debt To Equity Ratio had no partially significant effect on stock prices. Then Return On Equity and Debt To Equity Ratio have a significant effect simultaneously on stock prices.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128407513","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}

{"title":"Dampak Pendapatan Daerah Dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah","authors":"Carlos Arnold Atmoko, Khairudin Khairudin","doi":"10.37641/jiakes.v10i2.1295","DOIUrl":"https://doi.org/10.37641/jiakes.v10i2.1295","url":null,"abstract":"The monetary implementation of local governments can be seen from the financial performance of their government which is a reflection of the level of achievement of performance results which include planned expenditures and regional revenues as measured by indicators that have been directed through a policy or law regulation within a period of financial planning, which can be used as a reference for the government to regulate its regional finances. This study aims to examine the impact of regional income and capital expenditure on financial performance, especially for local governments in Lampung Province in 2017-2019. Information or data that is sampled in this study utilizes secondary data ranging from financial statistics reports to local governments in the Lampung region. The research methods used are: (1) Descriptive Statistics, (2) Classical Assumption Test, (3) Panel data regression model, (4) Model feasibility test (F), (5) Hypothesis Test (T), (6) Coefficient Determination (R2). The results of this study conclude that local revenue has a positive and significant influence on the financial performance of local governments, while capital expenditures have no impact or effect on the financial performance of local governments. This implies that if the original regional income obtained is high, the presentation of the regional government's financial performance will also increase.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125514461","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}

{"title":"Pengaruh Pembiayaan Mudharabah, Murabahah, Dan Ijarah Terhadap Laba Bersih","authors":"Nurmala Sari, Airin Nuraini","doi":"10.37641/jiakes.v10i2.1322","DOIUrl":"https://doi.org/10.37641/jiakes.v10i2.1322","url":null,"abstract":"Islamic banks are financial institutions that are regulated according to sharia principles in providing credit or financing and other financial services, which have the function to expedite economic processes through business activities such as profit sharing (Mudharabah), buying and selling (Murabahah) and leasing (Ijarah) based on sharia values. \u0000  \u0000This study aims to examine the effect of Mudharabah, Murabahah, and Ijarah Financing on Net Profit at BRI Syariah Bank for the 2016-2020 period. The population and sample in this study were the BRI Syariah Bank Monthly Financial Reports, January 2016 - December 2020, which amounted to 60 data. Samples were selected using the saturated sampling method. The analytical method used in this study is multiple linear regression with time series data processed using SPSS IBM.23 and Microsoft Excel 2010. \u0000  \u0000The results of this study indicate that the independent variables Mudharabah, Murabahah, and Ijarah financing have a simultaneous effect on the dependent variable Net Profit. Mudharabah financing has no partial effect on Net Profit. Murabahah financing partially positive effect on Net Profit. Ijarah financing has a partial negative effect on Net Profit. \u0000  \u0000Keywords: Mudharabah, Murabahah, Ijarah, and Net Profit","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123186519","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}

{"title":"Analisis Kinerja Keuangan Dan Pengaruhnya Terhadap Kemampuan Penyaluran Kredit Pada Bank Danamon, Tbk","authors":"Nur Fetiningsih Syaframis, Puji Muniarty","doi":"10.37641/jiakes.v10i2.1321","DOIUrl":"https://doi.org/10.37641/jiakes.v10i2.1321","url":null,"abstract":"This study aims to determine and analyze financial performance and its influence on the ability to disburse credit at Bank Danamon, Tbk. The research method used is quantitative associative research. The sample of this research consists of balance sheet and profit and loss statements for 15 years from the period 2006 - 2020 with the sampling technique used is purposive sampling. The analytical tools used are classical assumptions, multiple linear regression, Coefficient of Determination, Partial Test, and Simultaneous Test which aims to analyze the relationship between the CAR, NPL, and LDR variables on the ability to provide credit using SPSS v software. 23. The results of this study indicate that CAR and NPL have a significant effect on Credit Disbursement Capability, for LDR it has no and no significant effect on Credit Distribution Capability. \u0000  \u0000 ","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127094950","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}

{"title":"PSAK 61: Akuntansi Hibah Pemerintah Dan Pengungkapan Bantuan Pemerintah","authors":"M. Cakrawala, Ira Hanna Sembiring, Mulya Annisa Putri, Petra Dwiranata Sitanggang, Alhafizh Afkar Akmal","doi":"10.37641/jiakes.v10i2.1299","DOIUrl":"https://doi.org/10.37641/jiakes.v10i2.1299","url":null,"abstract":"Dalam proses pembentukan laporan keuangan pada akuntansi keuangan, ada standar yang harus ditaati. Standar tersebut diperuntukkan untuk menyajikan laporan keuangan perusahaan dan untuk memberikan kemudahan dalam pemahaman atas laporan keuangan dengan beberapa standar yang serupa. PSAK 61 mengenai Akuntansi Hibah Pemerintah dan Pengungkapan Bantuan Pemerintah telah disahkan oleh Dewan Standar Akuntansi Keuangan pada 18 November 2010 dan telah dilakukan pnggesahan penyesuaian atas PSAK 61 pada 27 Agustus 2014. \u0000Tujuan dari penelitian ini adalah untuk menganalisis isi dari PSAK 61 yang mengatur tentang Akuntansi Hibah Pemerintah dan Pengungkapan Bantuan Pemerintah. Di sisi lain, tujuan dari penelitian ini adalah untuk memberikan ilmu pengetahuan bagi para pembaca dan dapat digunakan sebagai sumber literatur pada penelitian berikutnya. Dalam penelitian ini menggunakan literature review (kajian pustaka). Penelitian ini menggunakan metode deskriptif kualitatif berupa studi kepustakaan (library research), kumpulan karya tulis ilmiah atau informasi yang berkaitan dengan tinjauan pustaka. \u0000Hasil penelitian ini menunjukkan PSAK ini adalah bertujuan unutk pengalihan sumber daya dalam bantuan pemerintah dengan tepat ,dan mengungkapkan bentuk lain dari bantuan pemerintah guna memberikan indikasi sejauh mana entitas telah memperoleh manfaat atas bantuan tersebut selama periode pelaporan dan untuk memberikan perbandingan laporang keuangan entitas yang memperoleh bantuan dengan laporan keuangan periode sebelumnya dan dengan laporan keuangan entitas lain. \u0000  \u0000Keywords: PSAK 61, Akuntansi Hibah, Pengungkapan Bantuan","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131024342","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}

{"title":"Pengaruh Financial Distress, Profitabilitas dan Company Growth Terhadap Konservatisme Akuntansi","authors":"Sudradjat Sudradjat","doi":"10.37641/jiakes.v10i2.1318","DOIUrl":"https://doi.org/10.37641/jiakes.v10i2.1318","url":null,"abstract":"This study aims to determine the effect of financial distress, profitability, and company growth on accounting conservatism. The researcher uses secondary data, namely the financial statements of manufacturing companies in the pharmaceutical sub-sector listed on the Indonesia Stock Exchange for the 2018-2020 period. In this study, there are 27 samples used in processing research data which were selected using the purposive sampling method. The data analysis method used in this study is the multiple linear regression analysis methods. The findings showed that (1) financial distress and company growth had a significant negative effect on accounting conservatism. (2) The profitability had a significant positive effect on accounting conservatism. (3) Simultaneously financial distress, profitability, and company growth had an effect on accounting conservatism.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134060803","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}

{"title":"Akuntabilitas Pengelolaan Zakat, Infak, dan Sadekah Berdasarkan Pernyataan Standar Akuntansi Keuangan Nomor 109","authors":"Khusnul Khotimah, Agus Wahyudi","doi":"10.37641/jiakes.v10i2.1251","DOIUrl":"https://doi.org/10.37641/jiakes.v10i2.1251","url":null,"abstract":"This study aims to find out how the implementation of the statement of Financial Accountung Standars Number 109 regarding accounting for zakat, infak/sedekah at Masjid Al-Mu’min Karang Goreng Sumbawa Regency based on the concept of recognition and measurement, presentation and disclosure. This research is a type of descriptive research with a qualitative approach. Data collection methods used in this study were observation, interviews and documentation. The determination og informants is based on the main taks and functions of the administrators of the Al-Mu’min Mosque Karang Goreng, Sumbawa Regency in the recognizing and measuring, presenting and disclosing zakat, infak/sedekah. Data analisis uses PSAK No.109 both in terms of recognition and measurement presentation, and disclosure. In the application of PSAK number 109 regarding zakat, infak/seekah at the Al-Mu’min Mosque Karang Goreng Sumbawa Regency. According to the concept of recognizing and measuring zakat, it is quite appropriate even though some have not, but in the future it will be adjusted to the concept of recognizing and measuring zakat PSAK 109. As to the presentation is not perfect though already there, as well as the disclosure of which is not in accordance with PSAK 109.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124053797","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}

{"title":"Determinan Motivasi Wajib Pajak Dalam Memenuhi Kewajiban Perpajakan Pada Wajib Pajak Pekerja Bebas Di Tangerang Selatan","authors":"N. Anggraini, Eva Herianti","doi":"10.37641/jiakes.v10i1.1201","DOIUrl":"https://doi.org/10.37641/jiakes.v10i1.1201","url":null,"abstract":"This research aims to examine and analyze the effect of the self- assessment system, modernization of the administration system, tax awareness and tax audit on the motivation of taxpayers to fulfill their tax obligations. This research is a quantitative research using primary data through questionnaires to free worker taxpayers in the South Tangerang area. This research uses SEM Partial Least Square analysis method with SmartPLS 3.0 analysis tool. Sampling method using the Lemeshow formula (1997) and produced 70 respondents but the data processed were 63 respondents. The results of this study indicate that: The application of the self-assessment system (X1) affects significant the motivation of taxpayers in fulfilling their tax obligations; Modernization of the Administration system (X2) has an effect significant on the motivation of taxpayers in fulfilling their tax obligations; Tax Awareness (X3) affects significant the motivation of taxpayers in fulfilling tax obligations; Tax audit (X4) has effects but not significant on taxpayer motivation in fulfilling tax obligations. \u0000  \u0000Keywords: Self Assessment System Implementation, Administrative System Modernization, Tax Awareness, Tax Audit, Taxpayer Motivation in Fulfilling Tax Obligations.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"74 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117000613","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}