Jambura Accounting Review最新文献

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Kontribusi Peserta, Klaim dan Hasil Investasi Terhadap Surplus (Defisit) Underwriting Dana Tabarru’ Pada Perusahaan Asuransi Umum Syariah Di Indonesia Periode 2015-2019 参加者对盈余(赤字)的捐款、索赔和投资结果,撰写塔巴鲁基金在印度尼西亚伊斯兰总保险公司的2013 -2019年
Jambura Accounting Review Pub Date : 2022-02-16 DOI: 10.37905/jar.v3i1.42
Dalhlia tri anggraini
{"title":"Kontribusi Peserta, Klaim dan Hasil Investasi Terhadap Surplus (Defisit) Underwriting Dana Tabarru’ Pada Perusahaan Asuransi Umum Syariah Di Indonesia Periode 2015-2019","authors":"Dalhlia tri anggraini","doi":"10.37905/jar.v3i1.42","DOIUrl":"https://doi.org/10.37905/jar.v3i1.42","url":null,"abstract":"The purpose of this study to test the effect of participant contributions, claim and investment returns to tabarru’ fund underwriting surplus (defisit). The type data in this study is secondary data with the population of sharia general insurance companies which listed on The Financial Services Authority as of December 31, 2019. The sample is selected by using purposive sampling method as many as 20 companies and data analysis techniques using descriptive statistics and panel data regression analysis with the tools Eviews ver. 11. The data’s period of this study is during 5 years (2015-2019). From the result of research indicate that participant contributions, claim and investment returns are affected significantly to tabarru’ fund underwriting surplus (defisit).","PeriodicalId":324487,"journal":{"name":"Jambura Accounting Review","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133358897","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
Standar Akuntansi Pemerintah Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemda 政府会计标准和人力资源对县财务报表质量的能力
Jambura Accounting Review Pub Date : 2022-02-16 DOI: 10.37905/jar.v3i1.45
Jecklin Eman, Lukman Pakaya, A. Wuryandini
{"title":"Standar Akuntansi Pemerintah Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemda","authors":"Jecklin Eman, Lukman Pakaya, A. Wuryandini","doi":"10.37905/jar.v3i1.45","DOIUrl":"https://doi.org/10.37905/jar.v3i1.45","url":null,"abstract":"The research aims to determine the impact of Government Accounting Standard and Human Resource Competence on the Financial Statement Quality in Regional Government of Gorontalo Regency. Method applied in this research is quantitative descriptive. The data collected are primary data obtained from questionnaire distributed to employees in Financial Agency of Gorontalo Regency. The research findings are 1) the Government Accounting Standard owns a positive and insignificant impact on the financial statement quality, 2) the Human Resource Competence owns a positive and insignificant impact on the financial statement quality, and 3) the Government Accounting Standard and Human Resource Competence, simultaneously, own an insignificant impact on the financial statement quality.","PeriodicalId":324487,"journal":{"name":"Jambura Accounting Review","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132068188","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: 2
Pengaruh Return on Assets dan Kebijakan Hutang Terhadap Kebijakan Dividen Pada Perusahaan Perbankan Terdaftar di BEI Periode 2016-2020 资产回报率和银行股息政策对银行股息政策的影响
Jambura Accounting Review Pub Date : 2022-02-16 DOI: 10.37905/jar.v3i1.43
Muhammad Alfero, Harun Blongkod, Siti Pratiwi Husain
{"title":"Pengaruh Return on Assets dan Kebijakan Hutang Terhadap Kebijakan Dividen Pada Perusahaan Perbankan Terdaftar di BEI Periode 2016-2020","authors":"Muhammad Alfero, Harun Blongkod, Siti Pratiwi Husain","doi":"10.37905/jar.v3i1.43","DOIUrl":"https://doi.org/10.37905/jar.v3i1.43","url":null,"abstract":"The research aims to find outthe effect of Return On Assets (ROA) and debt policy on the dividend policy in the banking firms listed in Indonesia Stock Exchange during period of 2016-2020. The research applies a quantitative descriptive method where the data used are secondary data obtained from firms’ financial statement. The samples in this research are 50 data from 10 banking firms listed in Indonesia Stock Exchange during 5 years. The technique of data analysis employs Multiplke Linear Regression. The research findings indicate that the Return On Assets (ROA) does not effect the dividend policy, whereas the debt policy affects the dividend policy in the banking firms listed in Indonesia Stock Exchange during period of 2016-2020. Simultaneously, the Return On Assets (ROA) and Debt Policy do not affect the dividend policy significantly.","PeriodicalId":324487,"journal":{"name":"Jambura Accounting Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129715399","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 Gender, Pertimbangan Pasar Kerja, Lingkungan Kerja Terhadap Pemilihan Karir Profesi Akuntan 性别影响,就业市场考虑,就业环境对会计职业的选择
Jambura Accounting Review Pub Date : 2021-08-21 DOI: 10.37905/jar.v2i2.31
A. Wuryandini, Noval Amrain, I. Hambali
{"title":"Pengaruh Gender, Pertimbangan Pasar Kerja, Lingkungan Kerja Terhadap Pemilihan Karir Profesi Akuntan","authors":"A. Wuryandini, Noval Amrain, I. Hambali","doi":"10.37905/jar.v2i2.31","DOIUrl":"https://doi.org/10.37905/jar.v2i2.31","url":null,"abstract":"The purpose of this study was to analyze the influence of gender, labor market considerations and work environment on career choice as an accounting profession for accounting students at universities in Gorontalo Province. This type of quantitative research is used in this study with multiple regression as an analytical technique. One university and 3 private universities in Gorontalo Province were used as the population and the sample of this study was accounting students in semester VII of 74 students obtained from simple random sampling. The results of this study indicate that partially gender has a positive but not significant effect on career choice as an accountant profession, labor market considerations have a positive and significant effect on career choice as an accountant profession, and work environment has a positive and significant effect on career choice as an accountant profession. Simultaneously, the variables of Gender, Labor Market Considerations, and Work Environment have a positive and significant effect on career choice as an accountant profession. The variables of gender, labor market considerations, and work environment were able to explain the choice of career as an accounting profession by 36.9% while the remaining 63.1% was influenced by other variables not explained in this study.","PeriodicalId":324487,"journal":{"name":"Jambura Accounting Review","volume":"57 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114050074","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
Analisis Penilaian Kinerja Menggunakan Balance Score Card 使用平衡记分卡进行绩效考核分析
Jambura Accounting Review Pub Date : 2021-08-21 DOI: 10.37905/jar.v2i2.37
Armansyah Alipok, Nilawaty Yusuf, Siti Pratiwi Husain
{"title":"Analisis Penilaian Kinerja Menggunakan Balance Score Card","authors":"Armansyah Alipok, Nilawaty Yusuf, Siti Pratiwi Husain","doi":"10.37905/jar.v2i2.37","DOIUrl":"https://doi.org/10.37905/jar.v2i2.37","url":null,"abstract":"The research objective was to analyze the performance of drinking water depot in Gorontalo City by using a Balanced scorecard. The data were collected by using a quesionnaire. The data analysis applied descriptive analysis, which referred to the balanced scorecard indikator. The samples were 21 drinking water depots in Gorontalo city. The finding of research showed that the score in the balanced scorecard for the performance of drinking water depot in Gorontalo city was 81,39% which was in “minimum target” criteria, which meant the performance remained not in accordance with the expectation whether in the aspect of finansial or non finansial. The low finansial performance was the factor for the closing of lots of drinking water depot in Gorontalo city due to encountering problems in finansial and operational.","PeriodicalId":324487,"journal":{"name":"Jambura Accounting Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130653269","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: 2
Menakar Kelayakan Pinjaman Pemulihan Ekonomi Nasional (PEN) Daerah pada Kabupaten Bone Bolango
Jambura Accounting Review Pub Date : 2021-08-21 DOI: 10.37905/jar.v2i2.38
William Indra S. Mooduto, Abdul Wahab Podungge, M. Mahmud
{"title":"Menakar Kelayakan Pinjaman Pemulihan Ekonomi Nasional (PEN) Daerah pada Kabupaten Bone Bolango","authors":"William Indra S. Mooduto, Abdul Wahab Podungge, M. Mahmud","doi":"10.37905/jar.v2i2.38","DOIUrl":"https://doi.org/10.37905/jar.v2i2.38","url":null,"abstract":"This study aims to assess the feasibility of regional national economic recovery loans (PEN) in Bone Bolango Regency, by analyzing 4 (four) indicators of eligibility requirements for granting Regional PEN Loans, namely (1) the area is affected by Covid 19; (2) have a Regional Economic Recovery program or activity that supports the National Economic Recovery program; (3) The remaining amount of the loan plus the amount of the loan to be withdrawn does not exceed 75 percent of the general revenue of the previous year's Regional Government Budget; (4) meet the ratio of regional financial capacity to repay regional loans of at least 2.5 percent.The first and second indicators were tested using desk study analysis. then the third and fourth indicators are tested by analyzing the financial statements of the Bone Bolango Regency in 2020 and calculating the Debt Service Coverage Ratio (DSCR) to assess the ability of the region to repay loans. The results showed that Bone Bolango Regency deserved a regional loan from the Central Government. This is because Bone Bolango fulfills 4 (four) loan requirements for the national economic recovery area.","PeriodicalId":324487,"journal":{"name":"Jambura Accounting Review","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129722015","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
Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pemerintah Daerah 分析影响地方政府财务报表信息质量的因素
Jambura Accounting Review Pub Date : 2021-02-23 DOI: 10.37905/JAR.V2I1.29
Muflihah Muflihah
{"title":"Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pemerintah Daerah","authors":"Muflihah Muflihah","doi":"10.37905/JAR.V2I1.29","DOIUrl":"https://doi.org/10.37905/JAR.V2I1.29","url":null,"abstract":"The purpose of this study was to determine and test Human Resources, Information Technology, Internal Control Systems, Information Value, Financial Control to influence financial statements. This type of research is using quantitative methods using linear regression test. The population in this study were all SKPDs in Pamekasan Regency with the number of SKPD 45 which was carried out by selecting subjects using purposive sampling method. Based on the analysis of research data, it is known through a partial test that Human Resources have a significant effect on the Quality of Regional Financial Reports, Information Technology has no effect on the Quality of Regional Financial Reports, the Internal Control System has a significant effect on the Quality of Regional Financial Reports, Information Value has no significant effect on Quality of Regional Financial Reports, Financial Control has a significant effect on the Quality Financial Statements in Pamekasan Regency.","PeriodicalId":324487,"journal":{"name":"Jambura Accounting Review","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122803654","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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