Accounting Research Unit (ARU Journal)最新文献

Analisis Peran Audit Internal Dalam Pencegahan Fraud Dengan Menggunakan Fraud Diamond Model 使用钻石欺诈模型分析内部审计在预防欺诈中的作用

Accounting Research Unit (ARU Journal) Pub Date : 2021-11-30 DOI: 10.30598/arujournalvol2iss2pp45-59

Cecilia Engko, N. Ahuluheluw, Rindy Ribka Selong

引用次数: 0

Pengaruh Pengetahuan Peraturan Dan Lingkungan Birokrasi Terhadap Penyerapan Anggaran Terkait Pengadaan Barang/Jasa 官僚主义知识和环境对采购相关预算的影响

Accounting Research Unit (ARU Journal) Pub Date : 2021-11-30 DOI: 10.30598/arujournalvol2iss2pp19-33

Selva Temalagi, Korneles Sairatu

引用次数: 0

Kinerja Keuangan Bank Atas Pertumbuhan Laba Pada Bank Umum Syariah Periode 2018-2020 伊斯兰公共银行2018-2020年间利润增长的金融表现

Accounting Research Unit (ARU Journal) Pub Date : 2021-11-30 DOI: 10.30598/arujournalvol2iss2pp34-44

Aniek Murniati

{"title":"Kinerja Keuangan Bank Atas Pertumbuhan Laba Pada Bank Umum Syariah Periode 2018-2020","authors":"Aniek Murniati","doi":"10.30598/arujournalvol2iss2pp34-44","DOIUrl":"https://doi.org/10.30598/arujournalvol2iss2pp34-44","url":null,"abstract":"Kinerja pertumbuhan industri perbankan syarih akhir-akhir ini tercatat meningkat, termasukperbaikan dari sisi kredit macet (Non Performing Financing/NPF), namun kadang kondisitidak stabil terkait fruktuasi kenaikan dan penurunan beberapa kinerja perbankkan syariahseperti CAR .Penelitian bertujuan untuk menguji kinerja bank syariah terhadap pertumbuhanlaba. Penelitian ini dilakukan dengan metode kuantitatif terhadap laporan keuanganperbankan syariah yang terdaftar di OJK tahun 2018-2020. Teknik pemilihan sampelmenggunakan metode purposive sampling. Kinerja bank syariah diukur dengan VariabelNPF (Non Performin, Financing), FDR (Financing to Deposit Ratio), dan CAR (CapitalAdequacy Ratio) kinerja tersebut bagaimana pengaruhnya atas pertumbuhan laba bisadiketahui dengan menggunakan analisis regresi. Hasil penelitian secara simultan menunjukanbahwa variabel non performing financing (NPF), financing deposit ratio (FDR), capitaladequacy ratio (CAR) berpengaruh secara bersama-sama (simultan) terhadap variabeldependen yaitu pertumbuhan laba. Secara parsial variabel yang mempengaruhi pertumbuhanlaba adalah non performing financing (NPF) dan capital adequacy ratio (CAR).","PeriodicalId":345062,"journal":{"name":"Accounting Research Unit (ARU Journal)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126062785","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 Efektivitas, Kontribusi Pajak Daerah dan Retribusi Daerah (Studi Pada 11 Kabupaten/Kota di Provinsi Maluku) 分析有效性、县税收和区域税收贡献(马鲁库省11个县/城镇的研究)

Accounting Research Unit (ARU Journal) Pub Date : 2021-11-30 DOI: 10.30598/arujournalvol2iss2pp1-10

Hartina Husein

引用次数: 0

Persepsi Pengguna Terhadap Penggunaan Aplikasi Komputer Akuntansi Zahir Accounting Dalam Pelaporan Keuangan 用户对会计计算机应用程序Zahir帐号在财务报告中的使用的看法

Accounting Research Unit (ARU Journal) Pub Date : 2021-11-30 DOI: 10.30598/arujournalvol2iss2pp11-18

Aditya Hermawan

引用次数: 0

AKUNTABILITAS PENGELOLAAN DANA DESA 负责农村资金管理

Accounting Research Unit (ARU Journal) Pub Date : 2021-04-18 DOI: 10.30598/arujournalvol2iss1pp51-65

Selva Temalagi, F. Anakotta

{"title":"AKUNTABILITAS PENGELOLAAN DANA DESA","authors":"Selva Temalagi, F. Anakotta","doi":"10.30598/arujournalvol2iss1pp51-65","DOIUrl":"https://doi.org/10.30598/arujournalvol2iss1pp51-65","url":null,"abstract":"The purpose of this study was to empirically examine the effect of financial statement presentation,financial statement accessibility, and internal control system on village fund managementaccountability. The results of the research are expected to be able to contribute to: 1) VillageGovernment, providing an understanding related to the rules in managing village finances andaccountability of village funds.The research population is village officials in Central Maluku district. The sample is the villagehead, village secretary, village treasurer and section head in 22 villages in Central Maluku districtlocated on Ambon Island. The sampling technique in this research uses the Purposive SamplingTechnique. The type of data is primary data collected through a questionnaire method distributedto 110 respondents, data that can be processed by a number of respondents.Data analysis method using SEM-PLS. The results of the study show: 1) the presentation offinancial statements has a positive effect on the accountability of village fund management, 2) theaccessibility of financial reports has a positive effect on the accountability of village fundmanagement, 3) the internal control system has a positive effect on the accountability of villagefund management.","PeriodicalId":345062,"journal":{"name":"Accounting Research Unit (ARU Journal)","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121144300","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 Faktor-Faktor Pemeriksaan Internal Terhadap Peningkatan Keandalan Struktur Pengendalian Internal Pada PDAM Gwar Gwamar 内部审查因素对PDAM Gwar Gwamar内部控制结构可靠性增加的影响

Accounting Research Unit (ARU Journal) Pub Date : 2021-04-18 DOI: 10.30598/arujournalvol2iss1pp16-28

Ali Amin Kalau, Trisna Sary Lewaru, S. H. Uniberua

{"title":"Pengaruh Faktor-Faktor Pemeriksaan Internal Terhadap Peningkatan Keandalan Struktur Pengendalian Internal Pada PDAM Gwar Gwamar","authors":"Ali Amin Kalau, Trisna Sary Lewaru, S. H. Uniberua","doi":"10.30598/arujournalvol2iss1pp16-28","DOIUrl":"https://doi.org/10.30598/arujournalvol2iss1pp16-28","url":null,"abstract":"The problem of the reliability of the internal control structure is thought to be one of thecauses of the not optimal performance of PDAM Gwar Gwamar in contributing to RegionalOriginal Revenue (PAD) for Aru Islands Regency. For this reason, researchers tried toexamine this problem in terms of 9 (nine) internal audit factors, including Independence,Professional Expertise, Scope of Activities, Implementation of Audit Activities, Managementof the Internal Audit Section, Work Experience, Inspection Frequency, Number of InternalAuditor Staff, and the technology used. The population in this study used the census methodwith saturated sampling technique. Data collection was carried out using survey techniquesthrough distributing questionnaires to all leaders, employees and staff of examiners/auditorsas respondents. Primary data from questionnaires were analyzed using multiple linearregression analysis. The results showed that of the overall internal control factors, only thenumber of internal auditor staff factors had no effect on the reliability of the internal controlstructure","PeriodicalId":345062,"journal":{"name":"Accounting Research Unit (ARU Journal)","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115369191","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

Faktor-Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 影响印尼证券交易所制造业盈利能力的因素

Accounting Research Unit (ARU Journal) Pub Date : 2021-04-17 DOI: 10.30598/arujournalvol2iss1pp1-15

Alfian Yulianto, Aditya Hermawan

{"title":"Faktor-Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia","authors":"Alfian Yulianto, Aditya Hermawan","doi":"10.30598/arujournalvol2iss1pp1-15","DOIUrl":"https://doi.org/10.30598/arujournalvol2iss1pp1-15","url":null,"abstract":"The purpose of this study was to identify and analyze the factors that affect the profitability of manufacturing companies listed on the Indonesia Stock Exchange. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. The choice of a manufacturing company because this company has a high profitability ratio (ROA), this means that the company in obtaining high profitability is influenced by many factors. While the selection of the period 2017 - 2019 as a sample because it can describe the relatively new conditions in the Indonesian capital market. The sampling technique used is the purposive sampling method, the type of judgment sampling, namely the sample is selected using certain considerations that are tailored to the research objectives or research problems developed. The source of data used in this study is secondary data derived from the sample company's financial statements obtained from the Indonesia Stock Exchange through its official website, namely www.idx.co.id and previous research reports that support this research. the current ratio hypothesis is not accepted, which means that the current ratio has no effect on return on assets. This is because a current ratio that is too high indicates an excess of idle current assets, so it is not good for the company's profitability because current assets generate lower returns than fixed assets. Debt to total asset ratio is not accepted, which means debt to total asset ratio has no effect on return on assets. This is due to the small portion of the debt to total asset ratio, causing a small amount of loan capital used to generate profitability for the company. Sales growth is not accepted, which means that sales growth has no effect on return on assets. This is due to the lack of increasing sales growth from year to year, causing the company's profitability to be low.","PeriodicalId":345062,"journal":{"name":"Accounting Research Unit (ARU Journal)","volume":"66 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129246368","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

Pentingnya Ekonomi Desa Melalui Terselenggaranya Badan Usaha Milik Desa (BUMDes) pada Desa Koijabi Kecamatan Aru Tengah Timur

Accounting Research Unit (ARU Journal) Pub Date : 2021-04-17 DOI: 10.30598/arujournalvol2iss1pp29-36

Yohanes Zefnath Warkula, Yustinus Lambyombar

{"title":"Pentingnya Ekonomi Desa Melalui Terselenggaranya Badan Usaha Milik Desa (BUMDes) pada Desa Koijabi Kecamatan Aru Tengah Timur","authors":"Yohanes Zefnath Warkula, Yustinus Lambyombar","doi":"10.30598/arujournalvol2iss1pp29-36","DOIUrl":"https://doi.org/10.30598/arujournalvol2iss1pp29-36","url":null,"abstract":"This service aims to socialize the importance of the village economy through theimplementation of Village Owned Enterprises (BUMDes) for village officials and villagecommunities as a basis for improving abilities both individually and as village institutions inKoijabi Village, Aru Tengah Timur District. Problem identification is carried out as an initialstep to formulate what will be used as material for system design and training materials in thisservice activity. Conducted a field survey to Koijabi Village, Central-Eastern Aru District asa place to carry out activities, then conducted training, socialization and discussions with thevillage to identify problems related to the formation of BUMDes. The long term of this PkMprogram is Community Empowerment. Through the creation of Village-Owned Enterprises(BUMDes) in Koijabi Village, Aru Tengah Timur District, the formation of BUMDes requiresHuman Resources (HR) who really understand the ins and outs of management and are ableto market the products managed through BUMDes. Provide understanding to the KoijabiVillage Community for synchronizing programs from the central government to villages aboutBUMDes, and for better structuring the village economy.","PeriodicalId":345062,"journal":{"name":"Accounting Research Unit (ARU Journal)","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127422959","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

Faktor-Faktor Yang Memengaruhi Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di BEI 影响贝上市制造公司股息政策的因素

Accounting Research Unit (ARU Journal) Pub Date : 2021-04-17 DOI: 10.30598/arujournalvol2iss1pp37-50

Galang Dwi Saputro, Aditya Hermawan

{"title":"Faktor-Faktor Yang Memengaruhi Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di BEI","authors":"Galang Dwi Saputro, Aditya Hermawan","doi":"10.30598/arujournalvol2iss1pp37-50","DOIUrl":"https://doi.org/10.30598/arujournalvol2iss1pp37-50","url":null,"abstract":"This study aims to determine the effect of managerial ownership, institutionalownership, sales growth, and firm size on dividend policy. The object of this researchis the food and beverage sector manufacturing companies listed on the Indonesia StockExchange for the period 2017-2019. The research population is a manufacturingcompany in the food and beverage sector in 2017-2019. According to Bahri (2018;51)the sample is part of the population taken from certain ways that also have certaincharacteristics. The method of determining the research sample is purposive sampling.Purposive sampling is a sample selection technique based on certain criteria with theaim of providing maximum information (Bahri, 2018; 66). The existence of institutionalownership serves to monitor the performance of management by outsiders, while theportion of managerial ownership which is also a shareholder tries to maximize itsperformance. The growth of the sales rate shows that the company's profit is increasing.Dividends distributed to investors come from the company's profits so that withincreased sales, the profits earned by the company also increase and the dividendsdistributed also increase. The size of the company is accepted, which means that thesize of the company affects the dividend policy.","PeriodicalId":345062,"journal":{"name":"Accounting Research Unit (ARU Journal)","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122824521","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