JAKI Jurnal Akuntansi dan Keuangan Indonesia最新文献_第5页

Analysis Of Company Performance Measurement From Balanced Scorecard Approach (Case Study At Pt. Intihati Properti, Bogor) 从平衡计分卡方法分析公司绩效衡量(以茂物Intihati property为例)

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-05-09 DOI: 10.32832/jharmoni.v1i1.7216

A. Sari, Rahmat Mulyana Dali, M. Masruri

{"title":"Analysis Of Company Performance Measurement From Balanced Scorecard Approach (Case Study At Pt. Intihati Properti, Bogor)","authors":"A. Sari, Rahmat Mulyana Dali, M. Masruri","doi":"10.32832/jharmoni.v1i1.7216","DOIUrl":"https://doi.org/10.32832/jharmoni.v1i1.7216","url":null,"abstract":"This study aims to determine the performance of the company PT. Intihati Properti considers four balanced scorecard perspectives, namely customer perspective, internal business process perspective, and learning and growth perspective. The research method used is descriptive research method. Data collection methods used are interviews and questionnaires. The results of this study indicate that the analysis of performance measurement viewed from a financial perspective as a whole is considered a bad company. it can be seen from the measurement results of the current ratio, total assets turnover, and return on assets every year that always decreases. The results from the customer's perspective are rated poorly. This can be seen from the acquisition of new customers every year which always decreases and the expected target is not achieved. performance measurement results from the perspective of internal business processes are generally considered poor. This can be seen from the innovations that are developed every year. Outcomes from a learning and growth perspective are considered poor. This can be seen from the decline in profitability and employee productivity from year to year which is not as expected. Although the employee satisfaction score of 88.4% is considered good or positive, it is necessary to evaluate the level of satisfaction in terms of organizational culture and leadership which gets the highest negative score. From the comprehensive results of the four balanced scorecard perspectives at PT. Intihati Properti is shown by considering the criteria for a total three-year performance score from 2018 to 2020 of 16.56% in the CC category. means that the performance of the company PT. Intihati's property is classified as \"unhealthy\".","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83023350","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

Analysis Of Implementation Of Financial Accounting Standards Without Public Accountability Concerning Presentation Of Cooperative Financial Statements (Case Study On Employee Cooperatives, Dgt Of State Treasury In Jakarta) 合作社财务报表列报无公共问责的财务会计准则实施分析(以雅加达国家财政厅职工合作社为例)

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-05-08 DOI: 10.32832/jharmoni.v1i1.7213

Elsa Aprianti, Yudi Yudiana, Muhammad Nur Rizqi, Harun Faizal

{"title":"Analysis Of Implementation Of Financial Accounting Standards Without Public Accountability Concerning Presentation Of Cooperative Financial Statements (Case Study On Employee Cooperatives, Dgt Of State Treasury In Jakarta)","authors":"Elsa Aprianti, Yudi Yudiana, Muhammad Nur Rizqi, Harun Faizal","doi":"10.32832/jharmoni.v1i1.7213","DOIUrl":"https://doi.org/10.32832/jharmoni.v1i1.7213","url":null,"abstract":"In general in the preparation of the financial statements of the cooperatives should be compiled based on the financial accounting standards entities without public accountability ( SAK – ETAP) in accordance with the regulation no. 12/per/M.KUKM/IX/2015 on guidelines for the general accounting of the cooperatives article 3, paragraph 1. This study was conducted in a cooperative employee of the directorate general of the treasury of the state (KOPPBN), this study aims to determine whether the financial report on the KOPPBN have been applying the Financial Accounting Standards Entities Without Public Accountability (SAK – ETAP) in the preparation of its financial statements. The type of research used is research kulitatif and data from this study were obtained from the report data sisa hasil Usaha (SHU) year 2019 as well as interviews with the manager of the cooperative. Based on the research conducted, the results showed that the cooperative employee of the directorate general of the treasury of the country is not yet fully apply the SAK – ETAP in its financial statements this is because in the financial statements in the cooperative employee of the directorate general of the treasury of the state only covers the balance sheet and the SHU or the income statement. Which should be in SAK – ETAP load 5 statements i.e. balance sheet, cash flow statement, income statement, statement of changes in equity and notes to the financial statements.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"81 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75769853","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

Analysis Of Costing Variables In Decision Making Case Studies In Confectionery Companies (Msmes) 糖果企业决策成本变量分析——以中小企业为例

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-05-07 DOI: 10.32832/jharmoni.v1i1.7210

Elma Amalia, M. I. Sundarta, Widhi Ariyo Bimo

{"title":"Analysis Of Costing Variables In Decision Making Case Studies In Confectionery Companies (Msmes)","authors":"Elma Amalia, M. I. Sundarta, Widhi Ariyo Bimo","doi":"10.32832/jharmoni.v1i1.7210","DOIUrl":"https://doi.org/10.32832/jharmoni.v1i1.7210","url":null,"abstract":"The pandemic covid19 has caused MSME in Indonesia to experience a decrease in profit levels and cannot use capacity to the fullest, so there is capacity that can still be utilized by receiving special orders. Then this study aims to know how MSME apply the cost of goods manufacture by variabel costing method which can increase profits during the pandemi of Covid19 and how the MSME apply cost analysis by variabel costing in short term decision making. This research was conducted in Uniform Original Confection using quantitative data types which were then analyzed using descriptive methods.. Sample data collacted through interviews and observation regarding production data and cost incurred during the pandemi of Covid19 and when there of special orders. Sample data was determined using a purposive sampling technic and the samping technic used was a non probability sampling tehnic. The result of this studi this can be see through the total variabel production costs to produce 2.060 unit uniforms is Rp 65.685.160 then the variabel cost each unit is Rp 31.886, so MSME can do application and calculate cost of goods manucfature by variabel costing method consitently because thia method can generate profit for MSME. And the resultf of cost analysis by variabel costing method in short-term decision making, the company can receive the special order because with the special order the net profit obtained has increased by Rp 2.489.900.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"539 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77069353","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

The Effect Of Tax Avoidance And Corporate Governance On Company Value (Empire Study On Manufacturing Companies In The Consumer Goods Industry Sector Listed On The Indonesia Stock Exchange (Idx) 2015-2018 Period) 避税和公司治理对公司价值的影响(2015-2018年印尼证券交易所消费品行业制造业公司的帝国研究)

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-05-06 DOI: 10.32832/jharmoni.v1i1.7209

Anisa Mayangsari, Agus Cahyana, Rahmat Mulyana Dali, Dudung A. Syukur

{"title":"The Effect Of Tax Avoidance And Corporate Governance On Company Value (Empire Study On Manufacturing Companies In The Consumer Goods Industry Sector Listed On The Indonesia Stock Exchange (Idx) 2015-2018 Period)","authors":"Anisa Mayangsari, Agus Cahyana, Rahmat Mulyana Dali, Dudung A. Syukur","doi":"10.32832/jharmoni.v1i1.7209","DOIUrl":"https://doi.org/10.32832/jharmoni.v1i1.7209","url":null,"abstract":"This research is based on the fact that an investor who wants to invest in their shares sees the value of the company. This study aims to examine: 1) The effect of tax avoidance on firm value, 2) The effect ofl corporate governance on firm value. This type oflresearch is quantitative research. The population of this research is manufacturing companies in the consumer goods industry which are listed on the Indonesia Stock Exchange (BEI) for the 2015-2018 period. The sampling technique in this study was purposive sampling. The data of this study used financial report data and annual reports obtained by 34 companies with a research period of 4 years and 37 outlier data so that the total sample size was 99 research data. The type of data used is secondary data obtained from www.idx.co.id and www.sahamok.com. The analytical test used is multiple linear regression analysis with the statistical analysis test method using the SPSS version 26 software program. The results showed that: 1) Tax avoidance has a positive effect on firm value. 2) Corporate governance with indicators: The Board of Directors has a negative effect on firm value, the proportion of the Independent Commissioner has no negative effect on company value and the Audit Committee has a positive effect on firm value.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"110 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76800904","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

Du Pont System Analysis In Measuring Financial Performance Of Pharmaceutical Companies Listed On The Indonesia Stock Exchange (Idx) 杜邦系统分析在印尼证券交易所上市制药公司财务绩效评估中的应用

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-05-06 DOI: 10.32832/jharmoni.v1i1.7207

Dessy Tania S, N. Rumiasih, Desmy Riani, Angga Prasetia

引用次数: 0

Implementation Of Standard Costs As A Support Of Production Cost Control Testing Samples Of Pt Goodyear Indonesia Laboratory 实施标准成本以支持固特异铂印尼实验室测试样品的生产成本控制

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-05-06 DOI: 10.32832/jharmoni.v1i1.7208

Meldi Handayani, Rahmat Mulyana Dali, R. Rasiman

{"title":"Implementation Of Standard Costs As A Support Of Production Cost Control Testing Samples Of Pt Goodyear Indonesia Laboratory","authors":"Meldi Handayani, Rahmat Mulyana Dali, R. Rasiman","doi":"10.32832/jharmoni.v1i1.7208","DOIUrl":"https://doi.org/10.32832/jharmoni.v1i1.7208","url":null,"abstract":"Standard costs are costs that should be incurred to make one unit of product specified at the beginning of the period. Standard costs become a benchmark for controlling a company's production costs. The purpose of this study is to analyze using standard costs as an effort to support production cost control. This study uses a descriptive type of research with a quantitative approach. This research focuses on controlling production costs by analyzing the actual costs. Documentation interviews and field observations are data collection techniques used. The results of the research on testing production samples at the PT Goodyear Indonesia Laboratory illustrate that the standards applied have not been able to control the cost of testing production samples. The cause of this is data failure in the sample compound which makes repeated sample tests, so that there is an increase and increase in the use of raw materials and an increase in electricity usage. Companies should review the manufacture of compounds in order to be more detailed and thorough so that the goods produced do not fail when testing samples.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90147688","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

Analysis Of The Influence Of Financial Liquidity And Leverage On Profitability In Manufacturing Companies Listed On Idx 2015 – 2019 2015 - 2019年Idx制造业上市公司财务流动性和杠杆对盈利能力的影响分析

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-05-05 DOI: 10.32832/jharmoni.v1i1.7205

Mu avidayana Mu avidayana, Indupurnahayu Indupurnahayu, Hurriyaturrohman Hurriyaturrohman

{"title":"Analysis Of The Influence Of Financial Liquidity And Leverage On Profitability In Manufacturing Companies Listed On Idx 2015 – 2019","authors":"Mu avidayana Mu avidayana, Indupurnahayu Indupurnahayu, Hurriyaturrohman Hurriyaturrohman","doi":"10.32832/jharmoni.v1i1.7205","DOIUrl":"https://doi.org/10.32832/jharmoni.v1i1.7205","url":null,"abstract":"The purpose of this study was to determine and analyze the effect of liquidity and financial leverage on profitability by using 5 samples of companies listed on the Indonesia Stock Exchange from 13 populations of Manufacturing Companies in the Automotive Sub-Sector and their Components. Sampling technique (Purposive Sampling). The test method used to determine the effect of the dependent and independent variables is multiple linear regression analysis. The results of this study state that there is a positive and significant effect between Liquidity on Profitability with a value of t arithmetic (2.652) > tta table (2.07961) with a significance level of less than 0.05, namely (0.015 < 0.05). And there is a positive and significant influence between Leverage on profitability. This is evidenced by the value of t count (3.486) > t table (2.07961) with a significance level of less than 0.05, namely (0.002 < 0.05). Meanwhile, simultaneously there is the effect of Liquidity and Leverage on Profitability in Manufacturing Companies in the Automotive Sub-Sector and Its Components listed on the Indonesia Stock Exchange where the significance value of F is 0.008 where the significance value is less than 0.05.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"97 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88970798","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 Rasio Keuangan Untuk Memprediksi Kondisi Financial Distress (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar Di BEI Tahun 2018-2020) 财务比率分析，以预测金融压力状况(上市于2011 -2020年上市上市房地产公司的实证研究)

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-04-25 DOI: 10.32832/neraca.v17i1.7090

Gandy Wahyu Maulana Zulma, Ilham Wahyudi, Sutyowati Sutyowati

{"title":"Analisis Rasio Keuangan Untuk Memprediksi Kondisi Financial Distress (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar Di BEI Tahun 2018-2020)","authors":"Gandy Wahyu Maulana Zulma, Ilham Wahyudi, Sutyowati Sutyowati","doi":"10.32832/neraca.v17i1.7090","DOIUrl":"https://doi.org/10.32832/neraca.v17i1.7090","url":null,"abstract":"This study aims to compare which financial distress analysis model is the best and provide evidence of whether financial ratios have an effect on predicting financial distress conditions in companies. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sampling method used is purposive sampling. The sample used in this study was 35 companies with an observation period of 3 years with sampling criteria. The type of data used is secondary data. The analytical method used in this research is logistic regression analysis with statistical techniques and descriptive analysis. The results of this study indicate that (1) Return On Equity (ROE) has a significant effect in predicting financial distress conditions; (2) Current Ratio (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Current Liabilities to Total Asset Ratio (CLAR), and Return On Assets (ROA) have no significant effect in predicting financial distress. ; (3) Grover Method is the most significant method to be used in predicting financial distress conditions in property and real estate companies listed on the Indonesia Stock Exchange in 2018-2020.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81321051","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

Dampak Covid-19 Terhadap Tingkat Penjualan Pada Industri Barang Konsumsi Yang Terdaftar Di Bei Covid-19对北注册消费品行业的销售水平的影响

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-04-25 DOI: 10.32832/neraca.v17i1.7115

Hurriyaturrohman Hurriyaturrohman, Indupurnahayu Indupurnahayu, Desi Agustin, Verni Asvariwangi

引用次数: 0

Pengaruh Kualitas Audit, Komite Audit, Kepemilikan Institusional, Ukuran Perusahaan, dan Leverage Terhadap Manajemen Laba 审计质量、审计委员会、机构所有权、企业规模和杠杆对利润管理的影响

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-04-25 DOI: 10.32832/neraca.v17i1.7117

Desmy Riani, N. Rumiasih, M. I. Sundarta, Muhamad Lili

{"title":"Pengaruh Kualitas Audit, Komite Audit, Kepemilikan Institusional, Ukuran Perusahaan, dan Leverage Terhadap Manajemen Laba","authors":"Desmy Riani, N. Rumiasih, M. I. Sundarta, Muhamad Lili","doi":"10.32832/neraca.v17i1.7117","DOIUrl":"https://doi.org/10.32832/neraca.v17i1.7117","url":null,"abstract":"AbstractThis study aimed in determining the effect of audit quality, audit committee, institutional ownership, company size, and leverage on earnings management in banking companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period. This study used secondary data in the form of annual financial statements of banking companies for the period 2015-2019. Was used in this study sampling technique used in the study was purposive sampling and the number of samples used were 35 banking companies with a research period of 5 years. Analysis of the date in the study were using multiple linear regression analysis using SPSS25 and Eviews6 software. The results showed that the audit quality variable and the audit committee variable had no significant effect on earnings management. Furthermore, the institutional ownership and leverage had a significant positive effect on earnings management. Meanwhile, the firm size variable had a significant negative effect on earnings management. Simultaneous research resulted the consisting of audit quality, audit committee, institutional ownership, company size and leverage had a significant positive effect on earnings management.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77672634","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