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Pengaruh Inventarisasi Aset, Legal Audit Dan Penilaian Terhadap Optimalisasi Aset Tetap (Studi Pada PT Pelindo 1 (Persero)) 资产清单、合法审计和固定资产优化(研究PT Pelindo 1 (Persero))的影响

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2023-01-12 DOI: 10.38204/jrak.v9i1.1198

{"title":"Pengaruh Inventarisasi Aset, Legal Audit Dan Penilaian Terhadap Optimalisasi Aset Tetap (Studi Pada PT Pelindo 1 (Persero))","authors":"","doi":"10.38204/jrak.v9i1.1198","DOIUrl":"https://doi.org/10.38204/jrak.v9i1.1198","url":null,"abstract":"The purpose of this research is basically to be able to find out, test and analyze the effect of asset inventory, legal audit, and assessment on the optimization of fixed assets at PT Pelindo 1 (Persero). This research is an explanatory research focusing on the disclosure of causal relationships between variables using a quantitative approach. Data analysis used the SEM-PLS approach. The research findings produce: First, asset inventory has a significant effect on Asset Optimization at PT Pelindo 1 (Persero) in a positive direction. Second, the legal audit has a significant effect on Asset Optimization at PT Pelindo 1 (Persero) in a positive direction. Asset valuation has a significant effect on Asset Optimization at PT Pelindo 1 (Persero) in a positive direction. To be able to improve asset optimization at PT Pelindo 1 (Persero), the inventory process, legal audit and asset valuation are very important. This increase will have a good impact on increasing value for companies that are conducting IPOs and those that are already listed and increasing the stock market price. In addition to the improved economic value, the level of legality of assets is also increasingly optimal and has a positive effect on the company. \u0000 ","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115843638","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 Good Corporate Governance Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Industri Barang Konsusmsi Yang Terdaftar Di Bursa Efek Indonesia 良好的公司治理对印尼证券交易所上市的行业生产价值的影响

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2023-01-12 DOI: 10.38204/jrak.v9i1.953

Ananda Nabila Dwi Agustin, Arik Susbiyani, Astrid Maharani

引用次数: 0

Penerapan ISAK No.35 Pada Laporan Keuangan Masjid At-Taqwa 在At-Taqwa清真寺的财务报表上使用itetno .35

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2023-01-12 DOI: 10.38204/jrak.v9i1.991

Sri wahyuni, Yulinartati, Ari Sita Nastiti

{"title":"Penerapan ISAK No.35 Pada Laporan Keuangan Masjid At-Taqwa","authors":"Sri wahyuni, Yulinartati, Ari Sita Nastiti","doi":"10.38204/jrak.v9i1.991","DOIUrl":"https://doi.org/10.38204/jrak.v9i1.991","url":null,"abstract":"This study aims to analyze the financial statements of the At-Taqwa Wonoasri Mosque, so that it can be seen how in recording the financial statements of the At-Taqwa Wonoasri Mosque and introduce the financial standards of non-profit organizational entities, namely ISAK No. This study used a qualitative method which was carried out by direct observation and interviews with the administrators of the Wonoasri At-Taqwa Mosque. The results of this study indicate that the form of the report at the At-Taqwa Wonoasri Mosque is not in accordance with the applicable non-profit organization standards, namely ISAK No. 35. this is due to lack of updates in knowledge related to non-profit organization entity standards. The mosque's financial statements are analyzed based on ISAK No. 35 which consists of five components of financial statements, namely statements of financial position, comprehensive reports, reports of changes in net assets, statements of cash flows and notes to financial statements. Based on this research, it can be concluded that the basis of recording applied at the At-Taqwa Wonoasri Mosque is using a cash basis. After the analysis, it is known that the mosque's financial statements are not in accordance with ISAK No. 35. Then the mosque's financial statements were reconstructed in accordance with ISAK No. 35 by identifying transactions, making general journals, posting to ledgers, asset depreciation paragraphs, adjusting ledgers, trial balances.","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115109062","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

Financial Performance dan Financial Distress Perusahaan Transportasi Sebelum dan Selama Pandemi Covid-19

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2023-01-10 DOI: 10.38204/jrak.v9i1.842

{"title":"Financial Performance dan Financial Distress Perusahaan Transportasi Sebelum dan Selama Pandemi Covid-19","authors":"","doi":"10.38204/jrak.v9i1.842","DOIUrl":"https://doi.org/10.38204/jrak.v9i1.842","url":null,"abstract":"Currently, various countries have been hit by the Covid-19 outbreak, one of which is Indonesia. In this case, the government is trying to implement various policies to prevent the transmission of the epidemic. One of them is a major social disaster (PSBB) which resulted in a decrease in the number of passengers for transportation companies due to limited community mobility. This has an effect on increasing income so that it also affects the company's financial condition. Both in terms of financial performance with the ratios used, namely ROA, ROE, and NPM as well as the potential to experience financial distress with the Springate model, so it is necessary to conduct research to test and analyze financial performance and financial difficulties in transportation companies before and congratulations on the covid-19 pandemic. Because this will have an impact on stakeholder decisions in decision making caused by the presence or negative information from the company's financial condition. So in this case, a different test was carried out on the second variable above to see the difference before and during the covid-19 pandemic. The results of the Wilcoxon signed ranks test on the ROA, ROE, and NPM ratios, because the data are not normally distributed have very significant results, and the paired sample t-test because the data is normally distributed in the springate model has very significant results. So, there is a difference between before and during the covid-19 pandemic in transportation companies in terms of financial performance and financial distress.","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"130 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129591141","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 Independensi, Pengalaman Audit, Dan Kompetensi Auditor Terhadap Kualitas Audit 独立、审计经验和审计质量的影响

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2023-01-10 DOI: 10.38204/jrak.v9i1.813

Priskila. S Agustin, Yulinartati, Martiana Nina

引用次数: 0

Pengaruh Current Ratio, Return on Asset, Dan Debt to Equity Ratio Terhadap Harga Saham Perusahaan Pertanian Dalam Daftar Bei Tahun 2011-2020

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2023-01-10 DOI: 10.38204/jrak.v9i1.877

Amelia Angraini M, Nanu Hasanuh

{"title":"Pengaruh Current Ratio, Return on Asset, Dan Debt to Equity Ratio Terhadap Harga Saham Perusahaan Pertanian Dalam Daftar Bei Tahun 2011-2020","authors":"Amelia Angraini M, Nanu Hasanuh","doi":"10.38204/jrak.v9i1.877","DOIUrl":"https://doi.org/10.38204/jrak.v9i1.877","url":null,"abstract":"This study, titled ‘The Influence of Current Ratio, Return On Assets, and Debt to Equity Ratio on Stock Prices of Agricultural Companies on the IDX List,’ aimed to see how financial indicators like current ratio, return on assets, and debt to equity affect stock prices. Secondary data for this study came from the BEI website in the form of yearly financial reports, as well as finance.yahoo.com for stock prices for agricultural enterprises. Purposive sample of three firms with a total of 30 data points is used in this investigation. The data analysis strategy may be carried out using the traditional assumption test analysis technique, the coefficient of determination (R2), and the hypothesis testing stage is carried out using the F-test and t-test with the data processing tool, SPSS version 16. According to the findings, the current ratio and debt to equity ratio have a partial negative and significant influence on the value of the stock price, whereas the return on assets has a partly negative and substantial effect on the value of the stock price. But when evaluated at the same time span, the results show the simultaneous effect of the ratio of the independent variables on dependent variable of stock prices, passively or actively thus leads to a reporting basis for its fundamental output.","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123303965","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 DER, ROA dan ROE Terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di BEI DER、ROA和ROE对贝上市制造公司的股票价格的影响

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2023-01-10 DOI: 10.38204/jrak.v9i1.881

Nadhifah, Nanu Hasanuh

引用次数: 0

Analisis Faktor-Faktor Yang Mempengaruhi Produktivitas Kopi Robusta Terhadap Peningkatan Pendapatan Ekonomi Petani 分析影响罗布斯塔咖啡生产力影响农民经济收入增长的因素

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2022-07-27 DOI: 10.38204/jrak.v8i2.989

Parinton Banjarnahor, Esra Tarigan

{"title":"Analisis Faktor-Faktor Yang Mempengaruhi Produktivitas Kopi Robusta Terhadap Peningkatan Pendapatan Ekonomi Petani","authors":"Parinton Banjarnahor, Esra Tarigan","doi":"10.38204/jrak.v8i2.989","DOIUrl":"https://doi.org/10.38204/jrak.v8i2.989","url":null,"abstract":"The research aims to analyze productivity, influential factors and the factors that most affect the economic income of robusta coffee farmers farmers in Sempung Polling Village Laeparira District Dairi Provinsi North Sumatra. The location of the study is determined purposively. The method used is the survey method and sample selection is determined by choosing 52 respondents robusta coffee farmers in Sempung Polling Village Laeparira Subdistrict. The results showed that the average production of robusta coffee farmers in Sempung Polling Village of Laeparira District of Dairi Regency amounted to 919.30kg / ha. Simultaneously production, land area, and labor have a real effect simultaneously on the economic income of Robusta coffee farmers. Production, from regression results obtained a calculated value of (-0.597 and Sig. of 0.153. The value t calculates (-0.597) ≤ t table (1.995) then H0 is accepted. This means that production has an unreal effect on farmers' economic income, land area, from regression results obtained by the value of 1,098 and Sig. 0.278 t-count value 1,098 ≤ 1,995 then Ho accepted means the area of robusta coffee plant land has a real effect on farmers' economic income. Labor from regression results obtained a calculated value of -1,230 and Sig. 0.030. The value t calculated (-2,237) < t Table (1,995) then Ho accepted. This means that the amount of labor has no real effect on the economic income of Robusta coffee farmers. Based on the partial survey of labor is the most influential factor on robusta coffee production factor in Sempung Polling Village Laeparira District Dairi District of North Sumatra Province.","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121104119","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

Strategi Pengembangan Bisnis Destinasi Wisata Pantai 沿海旅游目的地商业发展战略发展战略

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2022-07-27 DOI: 10.38204/jrak.v8i2.985

Jajang Burhanudin, Eris Sudarisman

引用次数: 0

Determinan Penentu Tingkat Pemahaman Akuntansi Dalam Pembelajaran Daring Di Era Covid-19 Mahasiswa Akuntansi Universitas Muhammadiyah Jember 在Covid-19学院学生Muhammadiyah Jember的在线学习方面的结决性认识水平

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2022-07-20 DOI: 10.38204/jrak.v8i2.958

Odi Aldiansyah, Ibna Kamelia Fiel Afroh, Retno Murwanti

{"title":"Determinan Penentu Tingkat Pemahaman Akuntansi Dalam Pembelajaran Daring Di Era Covid-19 Mahasiswa Akuntansi Universitas Muhammadiyah Jember","authors":"Odi Aldiansyah, Ibna Kamelia Fiel Afroh, Retno Murwanti","doi":"10.38204/jrak.v8i2.958","DOIUrl":"https://doi.org/10.38204/jrak.v8i2.958","url":null,"abstract":"This study aims to examine the independent variables of emotional intelligence, intellectual intelligence, spiritual intelligence, interest in learning and the availability of IT on the dependent variable of accounting understanding in online learning. The population in this study were students who were still active in the accounting study program until the class of 2022. While the sample used was 87 respondents. The primary data used is the results of questionnaire answers distributed via Google forms and secondary data in this study is student data obtained from the Academic Bureau of the Faculty of Economics and Business, University of Muhammadiyah Jember. Before conducting the data analysis test in this study, the validity and reliability tests were carried out first and the classical assumption test was carried out. With the results of the study, the variables of emotional intelligence, intellectual intelligence, spiritual intelligence, interest in learning and the availability of IT in Partial and Simultaneous affect the understanding of accounting in learning from students of the accounting study program at the University of Muhammadiyah Jember.","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123148409","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