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KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL 伊斯兰银行和传统银行的财务表现
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Pub Date : 2018-10-25 DOI: 10.32528/JIAI.V3I2.1933
Imam Mas’ud
{"title":"KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL","authors":"Imam Mas’ud","doi":"10.32528/JIAI.V3I2.1933","DOIUrl":"https://doi.org/10.32528/JIAI.V3I2.1933","url":null,"abstract":"The purpose of this research is measure level of financial performance of PT. Bank Syariah Mandiri, PT Bank Tabungan Pensiunan Nasional Tbk, and PT. Bank Mandiri in 2016-2017. Analysis have done include five components of financial ratios: (1) capital adequacy ratio, (2) non-performing loan, (3) return on asset and return on equity, (4) efficiency ratio and (5) loan to deposit ratio. \u0000This research is descriptive research which explaining comparison of ratio capital, asset, quality, management, earning, and liquidity. The result show PT. Bank Syariah Mandiri better than other in capital adequacy ratio and loan to deposit ratio. PT Bank Mandiri have better financial performance in asset, management, and earnings ratio. \u0000 \u0000Keywords: Capital, Asset, Management, Earnings, Liquidity, Sharia Bank","PeriodicalId":269285,"journal":{"name":"JIAI (Jurnal Ilmiah Akuntansi Indonesia)","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125981319","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
EVALUASI IMPLEMENTASI SISTEM INFORMASI MANAJEMEN AKUNTANSI BARANG MILIK NEGARA (SIMAK-BMN) TERHADAP PENGELOLAAN ASET NEGARA 对国有企业资产管理信息管理系统(西蒙- bmn)的执行评估
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Pub Date : 2018-10-25 DOI: 10.32528/jiai.v3i2.1931
Ayu Desita Sari
{"title":"EVALUASI IMPLEMENTASI SISTEM INFORMASI MANAJEMEN AKUNTANSI BARANG MILIK NEGARA (SIMAK-BMN) TERHADAP PENGELOLAAN ASET NEGARA","authors":"Ayu Desita Sari","doi":"10.32528/jiai.v3i2.1931","DOIUrl":"https://doi.org/10.32528/jiai.v3i2.1931","url":null,"abstract":"This study was conducted to find out how the mechanism of recording, administration and reporting of state property through the SIMAK-BMN application designed by the financial accounting system application team under the treasury system directorate of the finance department in an effort to realize BMN Report transparency and accountability. The method used in this study is descriptive qualitative approach to literature study through government regulations, scientific books, scientific journals and articles on the internet. From the overall analysis of the literature carried out it can be concluded that with the SIMAK-BMN Application the recording of fixed assets is more patterned or systematic, and makes it easier to produce BMN reports. \u0000 \u0000Keywords: Recording, Administration, Reporting, SIMAK-BMN, Transparency, and Accountability","PeriodicalId":269285,"journal":{"name":"JIAI (Jurnal Ilmiah Akuntansi Indonesia)","volume":"186 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114183258","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
DETERMINAN STRUKTUR KEPEMILIKAN DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI 承保结构和财务压力对会计保守的保证
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Pub Date : 2018-10-25 DOI: 10.32528/jiai.v3i2.1929
B. Santoso
{"title":"DETERMINAN STRUKTUR KEPEMILIKAN DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI","authors":"B. Santoso","doi":"10.32528/jiai.v3i2.1929","DOIUrl":"https://doi.org/10.32528/jiai.v3i2.1929","url":null,"abstract":"T he purpose of this study was to examine the effect of managerial ownership structure and financial distress to accounting conservatism. The population in this study is a manufacturing company that is listed on the Indonesia Stock Exchange (IDX) the period of 2016 to 2017 with a sample of 60 companies. Sampling technique in this study using purposive sampling technique.Processing and  data  analysis  using  SPSS.  The  test  data  used  is  multiple  linear regression analysis, the classical assumption test, and test hypotheses. The results of this study indicate that managerial ownership structure has no effect on accounting conservatism, while financial distress significantly influence accounting conservatism. K ey w ords : Accounting Conservatism, Financial Distress, Managerial Ownership Structure","PeriodicalId":269285,"journal":{"name":"JIAI (Jurnal Ilmiah Akuntansi Indonesia)","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121854970","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
KINERJA SEKTOR PUBLIK DAN PENGUKURANNYA 公共部门的表现和衡量标准
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Pub Date : 2018-10-25 DOI: 10.32528/jiai.v3i2.1934
S. Hartanto
{"title":"KINERJA SEKTOR PUBLIK DAN PENGUKURANNYA","authors":"S. Hartanto","doi":"10.32528/jiai.v3i2.1934","DOIUrl":"https://doi.org/10.32528/jiai.v3i2.1934","url":null,"abstract":"This study seeks to uncover various aspects contained in organizational performance, how the organization can be better and what factors influence it. In the study of theories from previous studies as revealed by Mahsun (2006) and Wibowo (2008) performance is a goal achievement. Then Pasolong (2010) argues that performance can be seen from two sides, namely individuals (employees) as well as from the organization. Some researchers state that organizational performance depends on individual performance, if the performance of each employee is good it will have a good impact on organizational performance. But the statement still cannot answer the aspects contained in the organization that can directly influence the achievement of organizational results. This study seeks to reveal what aspects can trigger organizational achievement in accordance with its objectives and how researchers see that it is an indicator that triggers good organizational performance that can be seen in terms of measurement. \u0000 \u0000Keywords : Employee Performance, Organizational Performance, Performance Measurement, Public Sector","PeriodicalId":269285,"journal":{"name":"JIAI (Jurnal Ilmiah Akuntansi Indonesia)","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128708067","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
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