Jurnal Penelitian Ekonomi Akuntansi (JENSI)最新文献_第3页

DANA PIHAK KETIGA PADA PERBANKAN SYARIAH DI INDONESIA

Jurnal Penelitian Ekonomi Akuntansi (JENSI) Pub Date : 2021-12-31 DOI: 10.33059/jensi.v5i2.3995

Budi gautama Siregar

引用次数: 1

PENGARUH KONEKSI POLITIK, INTENSITAS ASET TETAP, KOMISARIS INDEPENDEN, PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE 政治联系的影响、固定资产的强度、独立专员、利诱和杠杆对TAX AVOIDANCE的影响

Jurnal Penelitian Ekonomi Akuntansi (JENSI) Pub Date : 2021-06-30 DOI: 10.33059/jensi.v5i1.3517

Sahrir Sahrir, Sofyan Syamsuddin, S. Sultan

引用次数: 4

DETERMINAN KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK JAKARTA TIMUR 雅加达东部公共会计办公室的审计质量保证

Jurnal Penelitian Ekonomi Akuntansi (JENSI) Pub Date : 2021-06-30 DOI: 10.33059/jensi.v5i1.3354

Alya Lena, M. Nurrasyidini, Daram Heriansyah

引用次数: 0

ANALISIS FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA 分析影响印尼证券交易所上市的一般银行回报率的因素

Jurnal Penelitian Ekonomi Akuntansi (JENSI) Pub Date : 2021-06-30 DOI: 10.33059/jensi.v5i1.3823

M. Andirfa, Eka Chyntia, Iva Septarina, Maryana

{"title":"ANALISIS FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"M. Andirfa, Eka Chyntia, Iva Septarina, Maryana","doi":"10.33059/jensi.v5i1.3823","DOIUrl":"https://doi.org/10.33059/jensi.v5i1.3823","url":null,"abstract":"This study aims to analyze the effect of ROE, CAR, NPL, BOPO, and DER simultaneously on stock returns in commercial banks listed on the Indonesia Stock Exchange. The data used in this study are secondary data in the form of financial reports at PT. Bank Rakyat Indonesi Tbk, PT. Bank Negara Indonesia Tbk, PT. Bank Mandiri Tbk, PT. Bank Central Asia Tbk, and PT. Bank Mega Tbk. from 2014-2019. The data analysis method used is panel data regression analysis, namely the Fixed Effect Model (FEM). The results showed that: ROE theoretically and statistically affect stock returns in commercial banks listed on the Indonesia Stock Exchange. CAR is theoretically and statistically insignificant to stock returns in Commercial Banks listed on the Indonesia Stock Exchange. BOPO has a theoretical effect but does not have a statistical and significant effect on stock returns in commercial banks listed on the Indonesia Stock Exchange. NPL and DER have no effect on stock returns in Commercial Banks listed on the Indonesia Stock Exchange. ROE, CAR, NPL, BOPO and DER simultaneously have a positive effect on stock returns in) Commercial Banks listed on the Indonesia Stock Exchange. ROE, CAR, NPL, BOPO and DER have the ability to explain their effect on stock returns in Commercial Banks listed on the Indonesia Stock Exchange of 44.09%. The remaining 55.01% is influenced by other variables outside this research model.","PeriodicalId":273243,"journal":{"name":"Jurnal Penelitian Ekonomi Akuntansi (JENSI)","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121576059","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

MEKANISME PENGAWASAN PEMBIAYAAN MURABAHAH SEBAGAI UPAYA MEMINIMALISIR PEMBIAYAAN BERMASALAH PADA PT. BANK SYARIAH MANDIRI KANTOR CABANG PEMBANTU (KCP) TAKENGON MURABAHAH融资监督机制，以尽量将问题融资减少到自力更生的PT. islamic BANK分支机构TAKENGON

Jurnal Penelitian Ekonomi Akuntansi (JENSI) Pub Date : 2021-06-30 DOI: 10.33059/jensi.v5i1.3519

Panetir Bungkes, Milda Sahyuli

{"title":"MEKANISME PENGAWASAN PEMBIAYAAN MURABAHAH SEBAGAI UPAYA MEMINIMALISIR PEMBIAYAAN BERMASALAH PADA PT. BANK SYARIAH MANDIRI KANTOR CABANG PEMBANTU (KCP) TAKENGON","authors":"Panetir Bungkes, Milda Sahyuli","doi":"10.33059/jensi.v5i1.3519","DOIUrl":"https://doi.org/10.33059/jensi.v5i1.3519","url":null,"abstract":"Minimizing financing problems PT. Bank Syariah Mandiri Sub-Branch Office (KCP) Takengon needs to supervise murabahah financing, be it supervision before financing or supervision after financing. Because most of the assets of PT. Bank Syariah Mandiri KCP Takengon is in murabahah financing with a total of 1388 financing customers so that the quality of the financing must be maintained. This research method uses a qualitative descriptive approach. The data sources that the authors use are primary sources. Data collection techniques obtained from observation, interviews, and documentation. In addition, data analysis used is data reduction, data presentation and drawing conclusions. The result of this research is that the supervision mechanism of murabahah financing at PT. Bank Syariah Mandiri KCP Takengon uses character analysis, capital, capacity, collateral, and conditions of economy (5C). Meanwhile, the cause of problematic financing is due to internal factors and external factors. Furthermore, problematic financing can be minimized through the 5C analysis process unless it is caused by a natural disaster that is beyond the estimation of PT. Bank Syariah Mandiri KCP Takengon. The conclusion of the researcher is that the PT. Bank Syariah Mandiri KCP Takengon has implemented all murabahah financing supervision procedures that have been arranged systematically and structured.","PeriodicalId":273243,"journal":{"name":"Jurnal Penelitian Ekonomi Akuntansi (JENSI)","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127344253","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

UJI BEDA PENGARUH ARUS KAS OPERASI DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA PERUSAHAAN FOOD AND BAVERAGE DI BEI DAN BURSA EFEK FILIPINA 测试现金流动的影响，以及银行在贝和菲律宾证券交易所的食品和市场收益率的债务水平

Jurnal Penelitian Ekonomi Akuntansi (JENSI) Pub Date : 2021-06-30 DOI: 10.33059/jensi.v5i1.3761

Anida Zuhrotul Laili, Sugeng Hariadi

{"title":"UJI BEDA PENGARUH ARUS KAS OPERASI DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA PERUSAHAAN FOOD AND BAVERAGE DI BEI DAN BURSA EFEK FILIPINA","authors":"Anida Zuhrotul Laili, Sugeng Hariadi","doi":"10.33059/jensi.v5i1.3761","DOIUrl":"https://doi.org/10.33059/jensi.v5i1.3761","url":null,"abstract":"This study aims to analyze and obtain empirical evidence of the difference in the influence of operating cash flow and debt levels on earnings persistence in 2017-2019. The dependent variable of this study is earnings persistence, while the independent variable of this study consists of operating cash flow and debt levels. The population of this study is the food and beverage sub-sector manufacturing companies in the Indonesia Stock Exchange and the Philippines Stock Exchange. The sample selection was done by using purposive sampling technique and resulted 81 samples. The data analysis technique in this research is using descriptive statistical analysis, classical assumption test and hypothesis The classical assumption test includes normality test, multicollinearity test, heteroscedicity test and autocorrelation test. While the hypothesis test includes multiple linear regression analysis, partial test (t test) and difference test. The results of the hypothesis test show that the operating cash flow of companies on the IDX has a significant effect on earnings persistence, while the level of debt has no significant effect on earnings persistence. Companies in the Philippine Stock Exchange show that operating cash flow and debt levels have no significant effect on earnings persistence. Operating cash flow and debt levels show a negative effect on earnings persistence. In addition, the different test shows that there is a difference in the magnitude of the influence of operating cash flow and debt levels on earnings persistence in companies on the IDX and the Philippine Stock Exchange. \u0000 ","PeriodicalId":273243,"journal":{"name":"Jurnal Penelitian Ekonomi Akuntansi (JENSI)","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128178165","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 FRAUD DIAMOND THEORY TERHADAP KECURANGAN (FRAUD) PADA KOPERASI KREDIT PINTU AIR 欺诈钻石理论对水门合作社的影响

Jurnal Penelitian Ekonomi Akuntansi (JENSI) Pub Date : 2021-06-30 DOI: 10.33059/jensi.v5i1.3620

Paulus Libu Lamawitak, E. Goo

引用次数: 3

ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE DALAM MENINGKATKAN KINERJA KEUANGAN PERUSAHAAN 良好公司治理对改善公司财务业绩的应用分析

Jurnal Penelitian Ekonomi Akuntansi (JENSI) Pub Date : 2021-06-30 DOI: 10.33059/jensi.v5i1.3799

B. Siregar

引用次数: 2

ANALISIS LIKUIDITAS, PROFITABILITAS DAN SOLVABILITAS TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN TERINDEKS LQ45 对LQ45索引银行股价的流动性、盈利能力和偿偿性分析

Jurnal Penelitian Ekonomi Akuntansi (JENSI) Pub Date : 2020-12-04 DOI: 10.33059/jensi.v4i2.3015

Dewi Maya Sari, Mutia Arfiani, Popi Amanda

引用次数: 0

PENGARUH PENGALAMAN, PENGETAHUAN DAN KETERAMPILAN AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Kantor Inspetokrat Aceh) 经验、知识和技能对审计质量的影响(亚齐督察办公室案例研究)

Jurnal Penelitian Ekonomi Akuntansi (JENSI) Pub Date : 2020-12-04 DOI: 10.33059/jensi.v4i2.2891

Totok Rudianto, Mislinawati, Glarian Tri Audi

引用次数: 1