JIAI (Jurnal Ilmiah Akuntansi Indonesia)最新文献_第2页

STUDI EMPIRIS KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PADA PT. BTPN SYARIAH TBK DI INDONESIA 在收购PT. BTPN伊斯兰TBK之前和之后的财务绩效实证研究

JIAI (Jurnal Ilmiah Akuntansi Indonesia) Pub Date : 2019-04-25 DOI: 10.32528/jiai.v4i1.2208

Retno Endah Supeni, Rayna Rika Ruspita

{"title":"STUDI EMPIRIS KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PADA PT. BTPN SYARIAH TBK DI INDONESIA","authors":"Retno Endah Supeni, Rayna Rika Ruspita","doi":"10.32528/jiai.v4i1.2208","DOIUrl":"https://doi.org/10.32528/jiai.v4i1.2208","url":null,"abstract":"Abstract: The empirical study analyzed and tested the significant differences in the financial performance of PT BTPN Syariah Tbk in Indonesia, two years before (2012-2013) and five years (2014-2018) after the acquisition. Financial performance assessment uses the RGEC method (Risk Profile, Good Corporate Governance, Earning, and Capital) by collecting company financial statement data related to research variables and ranking each NPF Gross analysis, NPF Net, FDR, GCG, ROA, ROE, NOM , BOPO and KPMM by assessing the soundness of the bank and conducting a Paired Sample T test. The results show a test of statistical differences in financial ratios of Bank PT. BTPN Syariah Tbk before and after the acquisition of the NPF Gross variable; NPF Net; FDR; ROA; BOPO there are significant differences and ROE variables; NOM; There is no significant difference in KPMM while the manual analysis of the research variables, before and after the acquisition shows the better position of NPF Net; ROA, ROE, NOM, KPMM, CGS remains good and FDR, NPF Gross, BOPO gets worse. The research implications are used to determine the effectiveness of acquisition policies, strategic planning information to prepare for acquisitions in order to form a better BUS than the previous banks which were first BUS and evaluation of decisions related to the obligation to change UUS to BUS in 2023. Keywords: Acquisition, Financial Performance","PeriodicalId":269285,"journal":{"name":"JIAI (Jurnal Ilmiah Akuntansi Indonesia)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114219723","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

BUDAYA MANAJEMEN SYARIAH, SISTEM REWARD DAN KINERJA KARYAWAN 伊斯兰管理文化、奖励制度和员工表现

JIAI (Jurnal Ilmiah Akuntansi Indonesia) Pub Date : 2019-04-25 DOI: 10.32528/jiai.v4i1.2194

A. Animah, T. Herwanti

引用次数: 0

PENGARUH KOMPENSASI TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABLE INTERVENING KARYAWAN CV. F1 ADVERTISING JEMBER 补偿对员工工作满意度的影响。F1转换器

JIAI (Jurnal Ilmiah Akuntansi Indonesia) Pub Date : 2018-12-22 DOI: 10.32528/JIAI.V3I1.1678

Ira Puspitadewi Samsuryaningrum

引用次数: 0

FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN AUDITOR BADAN PEMERIKSA KEUANGAN ATAS PERILAKU MENYIMPANG DALAM AUDIT 影响审计机构审计员异常行为的因素

JIAI (Jurnal Ilmiah Akuntansi Indonesia) Pub Date : 2018-12-22 DOI: 10.32528/jiai.v3i1.1675

Nina Martiana, Dewi Masitoh

{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN AUDITOR BADAN PEMERIKSA KEUANGAN ATAS PERILAKU MENYIMPANG DALAM AUDIT","authors":"Nina Martiana, Dewi Masitoh","doi":"10.32528/jiai.v3i1.1675","DOIUrl":"https://doi.org/10.32528/jiai.v3i1.1675","url":null,"abstract":"Kualitas audit dipengaruhi oleh beberapa faktor, salah satunya adalah faktor perilaku menyimpang dalam audit. Menurunnya kualitas audit ini akan berdampak pada ketidakpuasan pengguna jasa audit, yang pada akhirnya akan menyebabkan terkikisnya tingkat kepercayaan masyarakat terhadap profesi audit. Perilaku Menyimpang dalam Audit juga terjadi pada auditor Badan Pemeriksa Keuangan (BPK) yang berwenang memeriksa Keuangan Negara. Sebagaimana diberitakan dalam kompas.com (2017), menurut Indonesian Corruption Watch (ICW), dalam kurun 2005 - 2017 sedikitnya terdapat 6 kasus suap yang melibatkan 23 auditor/pejabat/Staff BPK. Kasus-kasus tersebut tentu saja mengikis kepercayaan masyarakat terhadap BPK. Artikel ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi penerimaan auditor Badan Pemeriksa Keuangan atas Perilaku Menyimpang dalam Audit berdasarkan bukti empiris yang diperoleh. Penelitian dilakukan dengan menggunakan metode kualitatif intrepretif dengan teknik studi literatur atau studi pustaka (Library Research) berupa pencarian fakta dengan interpretasi yang tepat. Sumber yang digunakan dalam penulisan artikel ini terutama berasal dari laporan hasil penelitian terdahulu. Penelitian ini menyimpulkan bahwa (1) Dari dua belas faktor yang telah diteliti oleh beberapa peneliti diketahui terdapat sebelas faktor-faktor yang berpengaruh terhadap penerimaan auditor BPK atas Perilaku Menyimpang dalam Audit, yaitu locus of control eksternal tekanan waktu, komitmen profesional, komitmen organisasi, risiko audit, personal, etika, kinerja, kecerdasan ESQ, locus of control, sifat machiavellian; (2) Faktor yang tidak berpengaruh adalah locus of control internal; (3) Empat faktor yang dinyatakan berpengaruh setidaknya oleh dua penelitian, yaitu locus of control eksternal, tekanan waktu, dan komitmen profesional, dan locus of control. Kata Kunci: BPK, Locus of Control, Komitmen Profesional, Perilaku Menyimpang dalam Audit","PeriodicalId":269285,"journal":{"name":"JIAI (Jurnal Ilmiah Akuntansi Indonesia)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128124703","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

KONSEP OBJEKTIVITAS DALAM PEMBUATAN LAPORAN KEUANGAN (STUDI KASUS PADA HOME INDUSTRY UD. AR. PUTRA TAHUN 2016-2017) 财务报告案例研究的客观性概念。2011 -2017年之子)

JIAI (Jurnal Ilmiah Akuntansi Indonesia) Pub Date : 2018-12-22 DOI: 10.32528/JIAI.V3I1.1676

Dion Yanuarmawan

{"title":"KONSEP OBJEKTIVITAS DALAM PEMBUATAN LAPORAN KEUANGAN (STUDI KASUS PADA HOME INDUSTRY UD. AR. PUTRA TAHUN 2016-2017)","authors":"Dion Yanuarmawan","doi":"10.32528/JIAI.V3I1.1676","DOIUrl":"https://doi.org/10.32528/JIAI.V3I1.1676","url":null,"abstract":"The basic concept of accounting is a variety of concepts that can be standardized in delivering a neat and easy to understand financial statements. The basic concept of accounting is the concept of business entity and cost concept. The concept of cost determines that the property or services obtained must be recorded on the basis of actual costs, and the concept of cost itself is divided into two, namely the concept of measurement units and the concept of objectivity. This type of research is quantitative, used to study in depth about the application of basic concept of objectivity in recording financial statements in UD. AR PUTRA. Secondary data source used is transaction proof data at UD. AR PUTRA which covers the amount of purchase requirement during 2017 and sales data. Population in this research is financial report at UD. AR. PUTRA year 2017. The sample in this research is income statement of Year 2017 at UD. AR PUTRA. The results of the study obtained the details of the needs of 2017 Rp 85,888,333, sales details of 2017 Rp766.647.000, trial balance 2017 Rp 1,162,025,600, total general journal Rp 90.231.200, adjusting journal Rp 17.196.667. Keyword: Basic Concepts of Accounting, Financial Statements, Objectivity","PeriodicalId":269285,"journal":{"name":"JIAI (Jurnal Ilmiah Akuntansi Indonesia)","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123803526","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

KONTEMPLASI TUJUAN PENDIDIKAN AKUNTANSI: INTERPRETASI MAKNA BERBAGAI PERSPEKTIF 会计教育目的的沉思:解释不同观点的意义

JIAI (Jurnal Ilmiah Akuntansi Indonesia) Pub Date : 2018-12-22 DOI: 10.32528/JIAI.V3I1.1677

Yohan Bakhtiar

引用次数: 1

FAKTOR-FAKTOR YANG MEMPENGARUHI MUZAKI MEMBAYAR DAN TIDAK MEMBAYAR ZAKAT PADA LAZISMU KABUPATEN JEMBER

JIAI (Jurnal Ilmiah Akuntansi Indonesia) Pub Date : 2018-12-22 DOI: 10.32528/JIAI.V3I1.1674

Munadzir Ahsan Al Ghofiqi

引用次数: 0

PENGELOLAAN ALOKASI DANA DESA KEPANJEN KECAMATAN GUMUKMAS JEMBER TAHUN ANGGARAN 2016

JIAI (Jurnal Ilmiah Akuntansi Indonesia) Pub Date : 2018-12-22 DOI: 10.32528/JIAI.V3I1.1680

Chichi Nani Icawati

{"title":"PENGELOLAAN ALOKASI DANA DESA KEPANJEN KECAMATAN GUMUKMAS JEMBER TAHUN ANGGARAN 2016","authors":"Chichi Nani Icawati","doi":"10.32528/JIAI.V3I1.1680","DOIUrl":"https://doi.org/10.32528/JIAI.V3I1.1680","url":null,"abstract":"This study focuses on the implementation of management systems carried out by the implementing teams established in each village. The implementation of accountability principle of the management of the allocation of village funds starts from the planning stage, the implementation of all activities and post activities so that the management of the allocation of village funds is expected to be accountable. This reseacrch is expected to be useful for Jember district government, especially Kepanjen village Gumukmas in an effort to improve accountability of management of fund allocation of village. This research was conducted in the village of Kepanjen Gumukmas Sub district in fiscal year 2016. Data collection methods used in this research are literature study and field study. Then the results of the study are analyzed through descriptive analysis method where this method which aims to collect, arrage, present and analyze the data so that can be obtained a clear picture of the object in the perusal. The data used in this study are primary data and secondary data with research subjects consisting of village government Kepanjen Gumukmas district. Based on the results of research, stage, planning can be seen from the meeting held by the executive team of the allocation of village funds is still less effective, where in the community participation meeting activities are still very low, due to lack of transparency of information submitted to the village community Kepanjen. Keywords: Accountability, Allocation of village funds, Part","PeriodicalId":269285,"journal":{"name":"JIAI (Jurnal Ilmiah Akuntansi Indonesia)","volume":"18 21","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120823575","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

BADAN PEMERIKSA KEUANGAN DAN KESEJAHTERAAN RAKYAT 经济检验员和人民福利机构

JIAI (Jurnal Ilmiah Akuntansi Indonesia) Pub Date : 2018-10-25 DOI: 10.32528/JIAI.V3I2.1924

Nina Martiana

引用次数: 1

ISLAMIC CORPORATE GOVERNANCE DALAM LAPORAN TAHUNAN BANK SYARIAH DI INDONESIA

JIAI (Jurnal Ilmiah Akuntansi Indonesia) Pub Date : 2018-10-25 DOI: 10.32528/jiai.v3i2.1932

Ari Sita Nastiti

引用次数: 1