Jurnal Akuntan Publik最新文献

Analisis Perbandingan Rasio Keuangan Sektor Besi Baja 2019-2021 2019-2021 年钢铁行业财务比率对比分析

Jurnal Akuntan Publik Pub Date : 2024-01-08 DOI: 10.59581/jap-widyakarya.v2i1.2491

Debby Shinta Wulan, N. Rahmawati, Arys Arya Anfield, Cholis Hidayanti, Jl. Semolowaru, No.45, Menur Pumpungan, Kecamatan Sukolilo, Jawa Surabaya, Timur, Kata Kunci, Industri Besi Baja, Rasio Keuangan, Kinerja Keuangan

引用次数: 0

Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Audit Delay Pada Saat Pandemi dan Era New Normal (Studi Empiris Pada Perusahaan Healthcare Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) 在正常大流行和新时代，企业盈利能力、杠杆和规模的审计滞后影响(在印尼证券交易所上市20-2022年期间注册的医疗保健公司实证研究)

Jurnal Akuntan Publik Pub Date : 2023-07-20 DOI: 10.59581/jap-widyakarya.v1i3.948

Clara Valencia, Kurnia Indah Sumunar

引用次数: 0

Analisis Penyebab, Konsekuensi, Dan Solusi Potret Kemiskinan Di Kabupaten Mojokerto Pasca Reformasi 改革后Mojokerto区贫困原因、后果和解决方案的分析

Jurnal Akuntan Publik Pub Date : 2023-05-27 DOI: 10.59581/jap-widyakarya.v1i2.386

Winne Ayunda Gaiska, Naufal Gama Affandyar, Muhammad Yasin

{"title":"Analisis Penyebab, Konsekuensi, Dan Solusi Potret Kemiskinan Di Kabupaten Mojokerto Pasca Reformasi","authors":"Winne Ayunda Gaiska, Naufal Gama Affandyar, Muhammad Yasin","doi":"10.59581/jap-widyakarya.v1i2.386","DOIUrl":"https://doi.org/10.59581/jap-widyakarya.v1i2.386","url":null,"abstract":"This study analyzes the causes, consequences and solutions to portrait poverty in post-reform Mojokerto Regency, including: Poverty Line, Number of Poor Population, Percentage of Poor Population, Consequences and Solutions to Post-Reform Poverty. Poverty is a very dynamic problem that depends on the challenges faced. In Indonesia, each government period has its own focus and character in efforts to reduce poverty. Preparing for the analysis requires information to be used in the research process. Information in the form of research published by the Central Bureau of Statistics of Finland (BPS), other information from the BPS of East Java Province, BPS of Mojokerto Regency, using time series data (time series data) at least from the most recent period of 3-5 years, and using djpb data from the Indonesian Ministry of Finance. The results of the study show that the poverty line is known to be directly proportional to the increase in the number of poor people in 2020. This indicates that the increase in the price of food and other staple goods will be far above the average. spending of the poor. The very poor and the poor remained in place, while the near poor became even poorer as their spending could no longer keep up with the rising poverty line. It is hoped that during this reform period, the Mojokerto Regency Government will be able to overcome the impacts and consequences and find solutions or steps to reduce the current poverty problems in Mojokerto Regency.","PeriodicalId":260244,"journal":{"name":"Jurnal Akuntan Publik","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130881991","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

Strategi Industri Pada Ekonomi Makro Di Kota Surabaya 泗水市宏观经济的工业战略

Jurnal Akuntan Publik Pub Date : 2023-05-26 DOI: 10.59581/jap-widyakarya.v1i2.377

David Setiawan, Edelweis Bunga Gunung, Muhammad Yasin

引用次数: 1

Analisis Pengaruh Non Performing Loan (NPL) Dan Struktur Modal Terhadap Profitabillitas Yang Dimediasi Oleh Pertumbuhan Kredit (Studi pada BPR di Provinsi Jawa Tengah Periode Tahun 2019-2021) 分析不穿孔贷款影响(NPL)和资本结构，以信贷增长为媒介(爪哇中部BPR研究，2017 -2021年)

Jurnal Akuntan Publik Pub Date : 2023-05-16 DOI: 10.59581/jap-widyakarya.v1i1.272

Cahyo, Sri Harjanto, Putu Sulastri, Stie Dharmaputra, Semarang, Mahasiswa Stie, Dharmaputra Semarang, Dosen Stie, Dharmaputra Semaran

{"title":"Analisis Pengaruh Non Performing Loan (NPL) Dan Struktur Modal Terhadap Profitabillitas Yang Dimediasi Oleh Pertumbuhan Kredit (Studi pada BPR di Provinsi Jawa Tengah Periode Tahun 2019-2021)","authors":"Cahyo, Sri Harjanto, Putu Sulastri, Stie Dharmaputra, Semarang, Mahasiswa Stie, Dharmaputra Semarang, Dosen Stie, Dharmaputra Semaran","doi":"10.59581/jap-widyakarya.v1i1.272","DOIUrl":"https://doi.org/10.59581/jap-widyakarya.v1i1.272","url":null,"abstract":"This study concerns profitability, aiming to analyze the effect of Non Performing Loans (NPL) and capital structure on profitability mediated by credit growth. The population of this study were all Rural Banks (BPR) in Central Java province, totaling 257 BPRs. This study used purposive sampling, with the criteria being a private BPR with its head office in Central Java province and reporting complete financial data for the 2019-2021 period. Methods of data analysis using multiple linear regression analysis and data processing using SPSS. The results of hypothesis testing show that Non-Performing Loans (NPL) have a significant negative effect on credit growth. Capital structure have a significant positive effect on credit growth. Credit growth have a positive but not significant effect on profitability. Non Performing Loans (NPL) have a significant negative effect on profitability. Capital structure have a significant positive effect on profitability. The results of the analysis of mediating variables using the Sobel test, found that credit growth cannot mediate the effect Non Performing Loans (NPL) against profitability.Credit growth cannot mediate the effectcapital structure on profitability.","PeriodicalId":260244,"journal":{"name":"Jurnal Akuntan Publik","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127020408","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 Faktor – Faktor Yang Mempengaruhi Keputusan Mahasiswa Memilih Melanjutkan Pendidikan Strata-1 Ekonomi Islam Universitas Diponegoro 因素分析——影响学生选择继续接受迪ponegoro大学伊斯兰经济第一层教育的因素

Jurnal Akuntan Publik Pub Date : 2023-05-16 DOI: 10.59581/jap-widyakarya.v1i1.270

Firdaus Helmi Adam, Agus Hariyanto

{"title":"Analisis Faktor – Faktor Yang Mempengaruhi Keputusan Mahasiswa Memilih Melanjutkan Pendidikan Strata-1 Ekonomi Islam Universitas Diponegoro","authors":"Firdaus Helmi Adam, Agus Hariyanto","doi":"10.59581/jap-widyakarya.v1i1.270","DOIUrl":"https://doi.org/10.59581/jap-widyakarya.v1i1.270","url":null,"abstract":"This study aims to determine the effect of tuition fees, promotions, facilities, infrastructure, and also reputation on student decision-making in choosing the Islamic Economics study program, at the Faculty of Economics and Business (FEB) Diponegoro University, Semarang. This study uses a quantitative approach. The variables used in this study are tuition fees, promotions, facilities, and infrastructure, reputation, decision-making. The method used in this study was by taking questionnaire data which was distributed to active students of the Islamic Economics study program at Diponegoro University. The population used in this study is the number of active students in 2019, 2020, 2021, and 2022 which total 615 students. The samples taken were 97 students using the proportional random sampling technique. This study used multiple linear regression which was processed using the Statistical Package for Social Science (SPSS) version 26. The results showed that the infrastructure and reputation variables influenced student decision-making in choosing a study program, but the tuition and promotion variables did not affect student decisions in choosing the Islamic Economics study program, Faculty of Economics and Business (FEB) Diponegoro University Semarang.","PeriodicalId":260244,"journal":{"name":"Jurnal Akuntan Publik","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124314661","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 Sakti Dalam Pelaporan Bendahara Pengeluaran Di BBPPKS Regional III Yogyakarta 日惹第三区BBPPKS支出财务主管报告中的Sakti分析

Jurnal Akuntan Publik Pub Date : 2023-05-15 DOI: 10.59581/jap-widyakarya.v1i1.253

Becdivanto Trianjas Hutomo Aji, Reni Yendrawati

{"title":"Analisis Sakti Dalam Pelaporan Bendahara Pengeluaran Di BBPPKS Regional III Yogyakarta","authors":"Becdivanto Trianjas Hutomo Aji, Reni Yendrawati","doi":"10.59581/jap-widyakarya.v1i1.253","DOIUrl":"https://doi.org/10.59581/jap-widyakarya.v1i1.253","url":null,"abstract":"Society demands public sector organizations to be able to manage public services and provide them in an accountable, participative and transparent manner. SAKTI or Institutional Level Financial Application System is an application that is used as a means of work units in supporting the implementation of SPAN to carry out financial management which includes the planning stages to budget accountability. The purpose of this research is to observe how SAKTI works and to analyze the system, with the implications of whether it provides convenience in the performance of work units of government agencies. This type of research is descriptive qualitative and the method for collecting data used is direct observation with field research and library research, and the information will be filtered through descriptive analysis methods. The research results that have been achieved are that SAKTI is a new effectiveness. The advantage of using SAKTI is that it has an open platform, so it can be accessed anywhere and anytime, and provides efficient integration. Weaknesses in the use of SAKTI is the user's understanding in technical operations, so it requires sufficient training and another deficiency is the internal control of the organization. The conclusion of this research is that in the era of technology that pressures society for optimal and in-depth digital understanding. Suggestions by the author are to integrate a digital concept in the work system of the work unit, more understanding is needed so that it does not become an obstacle.","PeriodicalId":260244,"journal":{"name":"Jurnal Akuntan Publik","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134165753","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 Struktur Modal, Likuiditas, Pertumbuhan Laba Dan Ukuran Perusahaan Terhadap Kualitas Laba Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI 2019-2021 资本结构、流动性、利润增长和公司规模对矿业公司利润质量的影响

Jurnal Akuntan Publik Pub Date : 2023-04-30 DOI: 10.59581/jap-widyakarya.v1i1.208

Gunawan Aji, Nur Fidia, Vina Nur Azizah, Aisyah Amini

引用次数: 0

Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan dan Kepemilikan Institusional Terhadap Financial Distress 盈利能力、流动性、公司规模和机构所有权对金融Distress的影响

Jurnal Akuntan Publik Pub Date : 2023-03-30 DOI: 10.59581/jap-widyakarya.v1i1.205

Dita Puspitawati, Rinny Meidiyustiani, Indah Rahayu Lestari

{"title":"Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan dan Kepemilikan Institusional Terhadap Financial Distress","authors":"Dita Puspitawati, Rinny Meidiyustiani, Indah Rahayu Lestari","doi":"10.59581/jap-widyakarya.v1i1.205","DOIUrl":"https://doi.org/10.59581/jap-widyakarya.v1i1.205","url":null,"abstract":": Financial distress is a condition where a company experiences a decline in financial condition which is usually temporary, but will develop worse if the condition is not quickly overcome and can cause the company to go bankrupt. The purpose of this study is to determine the effect of profitability, liquidity, company size and institutional ownership on financial distress. The population is property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the financial statements for the 2016-2021 period. Samples were determined by purposive sampling techniques with certain criteria and obtained samples of 36 companies. This study used a multiple linear regression analysis method assisted by the SPSS Version 22 program. The results of this study show that profitability as measured by return on equity has a positive and significant effect on financial distress, liquidity as measured by curre ratio has a positive and significant effect on financial distress, while company size does not affect financial distress, institutional ownership positively affects financial distress","PeriodicalId":260244,"journal":{"name":"Jurnal Akuntan Publik","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128412690","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 Tanda Tangan Elektronik Pada Tata Naskah Dinas Elektronik (Attandie) Di Direktorat Jenderal Kependudukan Dan Pencatatan Sipil 占领将军理事会对电子服务脚本(Attandie)的电子签名应用分析

Jurnal Akuntan Publik Pub Date : 2023-03-30 DOI: 10.59581/jap-widyakarya.v1i1.206

Risya Amalia, Arih Setyaningrum, Evi Satispi

{"title":"Analisis Penerapan Tanda Tangan Elektronik Pada Tata Naskah Dinas Elektronik (Attandie) Di Direktorat Jenderal Kependudukan Dan Pencatatan Sipil","authors":"Risya Amalia, Arih Setyaningrum, Evi Satispi","doi":"10.59581/jap-widyakarya.v1i1.206","DOIUrl":"https://doi.org/10.59581/jap-widyakarya.v1i1.206","url":null,"abstract":"The existence of technology has become insignificant and affects all activities and human life in the world. As in today's era, almost everything is dependent on technology. Information technology in the e-government era can make it easy for people to obtain information and communicate interactively. Because with this technology, we can get information quickly. Information obtained through communication technology makes it easier for an organization to cooperate with each other in achieving the goals of the organization. Therefore the use of technology needs to be optimized and developed so as not to experience backwardness in obtaining information. This study aims to analyze the application of electronic signatures to the electronic official document system at the Jakarta Directorate General of Population and Civil Registration using qualitative research methods by collecting data through recording and observation. The theory used is Grindle's policy implementation theory. Based on the results of the research and discussion above, it can be concluded that the application of electronic signatures to the electronic official document system at the Directorate General of Population and Civil Registration in Jakarta in general has a positive impact and eases the work of its employees.","PeriodicalId":260244,"journal":{"name":"Jurnal Akuntan Publik","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129494889","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: 1