Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)最新文献

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PENGARUH ALOKASI DANA DESA TERHADAP JUMLAH PENDUDUK MISKIN DI KABUPATEN LEBAK
Usep Siswadi, Firmansyah Firmasyah, Tian Septiantini
{"title":"PENGARUH ALOKASI DANA DESA TERHADAP JUMLAH PENDUDUK MISKIN DI KABUPATEN LEBAK","authors":"Usep Siswadi, Firmansyah Firmasyah, Tian Septiantini","doi":"10.55171/jsab.v9i2.583","DOIUrl":"https://doi.org/10.55171/jsab.v9i2.583","url":null,"abstract":"","PeriodicalId":309116,"journal":{"name":"Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121772643","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 PEMAHAMAN AKUNTANSI DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAHAN KABUPATEN LEBAK 对LEBAK县财政报告质量的会计理解和会计信息系统的影响
Taufiqurrohman Taufiqurrohman, Siti Mudawanah, Machmud Muthanudin
{"title":"PENGARUH PEMAHAMAN AKUNTANSI DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAHAN KABUPATEN LEBAK","authors":"Taufiqurrohman Taufiqurrohman, Siti Mudawanah, Machmud Muthanudin","doi":"10.55171/jsab.v9i2.579","DOIUrl":"https://doi.org/10.55171/jsab.v9i2.579","url":null,"abstract":"","PeriodicalId":309116,"journal":{"name":"Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121680930","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 NET INTEREST MARGIN (NIM) DAN NET PROFIT MARGIN (NPM) TERHADAP RETURN SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Firda Mufidah, Sri Intan Purnama, Eka Hasanudin
{"title":"PENGARUH NET INTEREST MARGIN (NIM) DAN NET PROFIT MARGIN (NPM) TERHADAP RETURN SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Firda Mufidah, Sri Intan Purnama, Eka Hasanudin","doi":"10.55171/jsab.v9i1.574","DOIUrl":"https://doi.org/10.55171/jsab.v9i1.574","url":null,"abstract":"","PeriodicalId":309116,"journal":{"name":"Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127752038","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 PENGENDALIAN INTERNAL DAN GAYA KEPEMIMPINAN TERHADAP KINERJA KARYAWAN 对员工绩效的内部控制和领导风格的影响
A. Susilo, Ariani Mulyasari
{"title":"PENGARUH PENGENDALIAN INTERNAL DAN GAYA KEPEMIMPINAN TERHADAP KINERJA KARYAWAN","authors":"A. Susilo, Ariani Mulyasari","doi":"10.55171/jsab.v9i1.560","DOIUrl":"https://doi.org/10.55171/jsab.v9i1.560","url":null,"abstract":"","PeriodicalId":309116,"journal":{"name":"Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133077001","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
KEPERCAYAAN PADA PEMIMPIN UPAYA MENINGKATKAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR
Ahmad Ahmad
{"title":"KEPERCAYAAN PADA PEMIMPIN UPAYA MENINGKATKAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR","authors":"Ahmad Ahmad","doi":"10.55171/jsab.v9i1.568","DOIUrl":"https://doi.org/10.55171/jsab.v9i1.568","url":null,"abstract":"","PeriodicalId":309116,"journal":{"name":"Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126804222","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 Kepemilikan Manajerial, Laverage, Dan Earning Power Terhadap Manajemen Laba Pada Perusahaan Sektor Industri Dasar dan Kimia 管理所有权、影响力和Earning权力对基础工业和化学部门企业利润管理的影响
Paniran Paniran, Agung Baharudin
{"title":"Pengaruh Kepemilikan Manajerial, Laverage, Dan Earning Power Terhadap Manajemen Laba Pada Perusahaan Sektor Industri Dasar dan Kimia","authors":"Paniran Paniran, Agung Baharudin","doi":"10.55171/jsab.v9i1.546","DOIUrl":"https://doi.org/10.55171/jsab.v9i1.546","url":null,"abstract":"","PeriodicalId":309116,"journal":{"name":"Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122869473","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 AKUNTABILITAS PENGELOLAAN KEUANGAN ALOKASI DANA DESA DAN KELEMBAGAAN DESA TERHADAP PELAYANAN MASYARAKAT DESA CIDADAP KECAMATAN CURUGBITUNG 对村基金和乡村机构分配资金管理对农村社区服务的责任影响
Usep Siswadi, Nurhaini Nurhaini, Evi Jayanti
{"title":"PENGARUH AKUNTABILITAS PENGELOLAAN KEUANGAN ALOKASI DANA DESA DAN KELEMBAGAAN DESA TERHADAP PELAYANAN MASYARAKAT DESA CIDADAP KECAMATAN CURUGBITUNG","authors":"Usep Siswadi, Nurhaini Nurhaini, Evi Jayanti","doi":"10.55171/jsab.v9i1.572","DOIUrl":"https://doi.org/10.55171/jsab.v9i1.572","url":null,"abstract":"","PeriodicalId":309116,"journal":{"name":"Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121316792","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 NET PROFIT MARGIN (NPM), CURRENT RATIO (CR), DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Siti Mudawanah, Asep Sopiyan
{"title":"PENGARUH NET PROFIT MARGIN (NPM), CURRENT RATIO (CR), DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Siti Mudawanah, Asep Sopiyan","doi":"10.55171/jsab.v9i1.573","DOIUrl":"https://doi.org/10.55171/jsab.v9i1.573","url":null,"abstract":"","PeriodicalId":309116,"journal":{"name":"Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)","volume":"67 5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130716923","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 NET PROFIT MARGIN (NPM), RETURN ON ASSETS (ROA) DAN RETURN ON EQUITY (ROE) TERHADAP RETURN SAHAM PERUSAHAAN SEKTOR CONSUMER GOODS DI BURSA EFEK INDONESIA (BEI)
Nurhaini Nurhaini, Elia Kusumawati
{"title":"PENGARUH NET PROFIT MARGIN (NPM), RETURN ON ASSETS (ROA) DAN RETURN ON EQUITY (ROE) TERHADAP RETURN SAHAM PERUSAHAAN SEKTOR CONSUMER GOODS DI BURSA EFEK INDONESIA (BEI)","authors":"Nurhaini Nurhaini, Elia Kusumawati","doi":"10.55171/jsab.v8i2.590","DOIUrl":"https://doi.org/10.55171/jsab.v8i2.590","url":null,"abstract":"This study aims to analyze the effect of Net Profit Margin (NPM), Return On Assets (ROA) and Return On Equity (ROE) on the stock returns of consumer goods sector companies on the Indonesia Stock Exchange (BEI) 2014-2019 period. The sample of this study consisted of 9 (nine) consumer goods sector companies on the Indonesia Stock Exchange (BEI) for the 2014-2019 period using purposive sampling as the sampling method.  The data of this study used secondary data and the analysis method used was multiple linear regression analysis using the application of Statistical Product and Service Solution (SPSS) version 22 to test the effect of independent variables on the dependent variable. With the t test to determine the effect partially and the F test to determine the effect simultaneously and the coefficient of determination to determine the ability of independent variables in explaining the dependent variable.  The results of this study indicate that partially Net Profit Margin (NPM) has a significant effect on Stock Returns, this is evidenced by a significance value smaller than the probability value, namely 0.003 > 0.05 and t count > t table (-3.174 > 2.00758). Partially, Return On Assets (ROA) has no significant effect on Stock Returns, this is evidenced by a significance value greater than the probability value, namely 0.769 > 0.05 and t count < t table (-0,296 < 2.00758).  Partially, Return on Equity (ROE) has a significant effect on Stock Return, this is evidenced by the significance value is smaller than the probability value, namely 0.002 < 0.05 and t count > t table (3.309 > 2.00758). And simultaneously Net Profit Margin (NPM), Return On Assets (ROA) and Return On Equity (ROE) have a significant effect on Stock Returns, this is evidenced by a significance value smaller than the probability value, namely 0.012 < 0.05 and F count >  F table (4.298 > 2.79).","PeriodicalId":309116,"journal":{"name":"Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management &amp; Accounting)","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133880237","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
PENGARUH SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH DAN BIMBINGAN TEKNIS KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN LEBAK 区域财务管理信息系统和财务技术指导对莱巴克县政府财务报告质量的影响
Taufiqurrohman Taufiqurrohman, Ita Puspita
{"title":"PENGARUH SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH DAN BIMBINGAN TEKNIS KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN LEBAK","authors":"Taufiqurrohman Taufiqurrohman, Ita Puspita","doi":"10.55171/jsab.v8i2.594","DOIUrl":"https://doi.org/10.55171/jsab.v8i2.594","url":null,"abstract":"<div><table cellspacing=\"0\" cellpadding=\"0\" align=\"left\"><tbody><tr><td align=\"left\" valign=\"top\"><p><em>This This study aims to analyze the effect of the Regional Financial Management Information System and Financial Technical Guidance on the Quality of the Lebak Regency Regional Government Financial Statements for the period 2012-2016. Because of an increase in opinion from the Financial Supervisory Agency from the previous year. This is an interesting phenomenon that occurs in Lebak Regency.</em></p><p><em>The method of research conducted by the author is a quantitative method. Respondents in this study were all financial administration officials (PPK), expenditure treasurers, revenue treasurers and regional financial management information system operators in 30 regional organizations at the level of Agency / Service in Lebak Regency, amounting to 99 respondents. Data retrieval is done by using a sample non probability sampling in the form of purposive sampling. Data obtained 94 respondents from 99 questionnaires distributed. The data obtained were analyzed using the SPSS version 22.0 program. Data analysis techniques used to test the hypothesis using the Classic Assumption Test formula, Multiple Linear Regression Analysis, Correlation Coefficient, Determination, Regression Coefficient Test together (f test) and Partial Regression Coefficient Test (t test).</em></p><p><em>The results of data analysis obtained from 94 respondents, obtained values in the equation Y = 1.711 + 0.213X1 + 0.715X2 and adjusted R square (R2) of 0.843 or 84% of the variables X1 and X2.</em><em> </em><em>From the description above, it can be concluded that the Regional Financial Management Information System and Financial Technical Guidance influence and significantly affect the Quality of Local Government Financial Reports in Lebak Regency.</em><strong></strong></p></td></tr></tbody></table></div>","PeriodicalId":309116,"journal":{"name":"Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management &amp; Accounting)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131498064","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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