Jurnal Proaksi最新文献_第9页

PERAN PROFITABILITY, LEVERAGE DAN SIZE TERHADAP NILAI PERUSAHAAN 盈利能力、杠杆和企业价值的衡量作用

Jurnal Proaksi Pub Date : 2021-06-30 DOI: 10.32534/jpk.v8i1.1900

Ilham Gemilang Hendar Putra, Salamatun Aksadiyah, Taufik Hidayat

{"title":"PERAN PROFITABILITY, LEVERAGE DAN SIZE TERHADAP NILAI PERUSAHAAN","authors":"Ilham Gemilang Hendar Putra, Salamatun Aksadiyah, Taufik Hidayat","doi":"10.32534/jpk.v8i1.1900","DOIUrl":"https://doi.org/10.32534/jpk.v8i1.1900","url":null,"abstract":"Financial Report adalah laporan yang secara terstruktur disajikan secara lengkap dan terdiri dari laporan keuangan dan kinerja keuangan. Financial report digunakan untuk menilai posisi keuangan perusahaan yang akan diukur kelayakannya bagi para investor untuk menanamkan modalnya pada suatu perusahaan. Objek penelitian adalah perusahaan bidang Perbankan yang ada dalam catatan BEI periode yang sudah berjalan 2015-2018. Penelitian memiliki tujuan agar memberikan gambaran dan analisa dari tingkat profitability yang diharapkan dengan Return On Assets, Leverage yang direncanakan dengan Debt To Equity Ratio, Size yang diinginkan terhadap Nilai Perusahaan yang dipresentasikan dengan Price Book Value. Populasi yang diambil untuk penelitian ini adalah perusahaan yang bergerak di bidang perbankan yang ada pada catatan BEI periode 2015-2018. Penentuan pengambilan sampel menggunakan teknik purposive sampling dan dihasilkan sampel sebanyak 39 perbankan. Penelitian mengggunakan metode analisis regresi data panel dengan memakai alat bantu sofware eviews versi 10. Hasil penelitian menunjukkan secara parsial ROA, DER dan SIZE masing-masing tidak memiliki pengaruh terhadap nillai perusahaan sub sektor Perbankan yang tercatat di BEI periode 2015-2018. \u0000Keywords: Profitability, Leverage, Size dan Perusahaan","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133495055","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

Identifikasi Risiko dalam Pengelolaan Keuangan di BUMDES Maskumambang Desa Kemambang Kecamatan Banyubiru 确定财务管理的风险在蓝绿色村庄能力区

Jurnal Proaksi Pub Date : 2021-06-30 DOI: 10.32534/JPK.V8I1.1802

Marisha Ayu Puspitasari

{"title":"Identifikasi Risiko dalam Pengelolaan Keuangan di BUMDES Maskumambang Desa Kemambang Kecamatan Banyubiru","authors":"Marisha Ayu Puspitasari","doi":"10.32534/JPK.V8I1.1802","DOIUrl":"https://doi.org/10.32534/JPK.V8I1.1802","url":null,"abstract":"Tujuan penelitian ini adalah mengidentifikasi risiko dalam pengelolaan keuangan BUMDes Maskumambang Desa Kemambang Kecamatan Banyubiru dan mengusulkan mekanisme pengendalian untuk memitigasi risiko tersebut. Penelitian ini menggunakan data primer yang didapat dari wawancara online maupun offline serta terdapat beberapa dokumentasi mengenai pengelolaan keuangan di BUMDes Maskumambang. Penelitian ini merupakan penelitian kualitatif dengan teknik analisis menggunakan model Miles dan Huberman. Hasil Penelitian ini menunjukkan bahwa pengelolaan keuangan di BUMDes Makumambang masih bersifat sederhana sehingga terdapat beberapa risiko yang mungkin akan terjadi dalam aktivitas pengelolaan keuangan, selain itu pengendalian internal yang dilakukan oleh pihak BUMDes juga masih bersifat sederhana. Berdasarkan penelitian ini diharapkan bisa menjadi sarana evaluasi bagi pihak BUMDes Maskumambang, selain itu bisa dijadikan bahan kajian ilmu untuk menambah wawasan mengenai akuntansi desa dan penelitian ini juga bisa menjadi tambahan literatur untuk penelitian berikutnya terkhususnya dalam bidang akuntansi desa. Keywords : Risiko, Pengendalian Internal, Pengelolaan Keuangan","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121056787","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

EVALUASI PENGENDALIAN INTERNAL SISTEM INFORMASI AKUNTANSI ATAS SIKLUS PENJUALAN DAN PENERIMAAN KAS (Studi Kasus pada PT GEOFF MAKSIMAL JAYA) 对现金销售和收入周期的会计信息系统内部控制评估(最大PT GEOFF的案例研究)

Jurnal Proaksi Pub Date : 2021-06-30 DOI: 10.32534/jpk.v8i1.1806

Alya Tasqiya Khumaira

引用次数: 3

STUDI GLOBAL ATAS MITIGASI DAMPAK PANDEMI COVID-19 MELALUI KEBIJAKAN PAJAK 通过税收政策，对COVID-19大流行影响的全球研究

Jurnal Proaksi Pub Date : 2021-06-30 DOI: 10.32534/JPK.V8I1.1800

Zefanya Lisnarossa Damahendra, A. Kristanto

{"title":"STUDI GLOBAL ATAS MITIGASI DAMPAK PANDEMI COVID-19 MELALUI KEBIJAKAN PAJAK","authors":"Zefanya Lisnarossa Damahendra, A. Kristanto","doi":"10.32534/JPK.V8I1.1800","DOIUrl":"https://doi.org/10.32534/JPK.V8I1.1800","url":null,"abstract":"Penelitian ini bertujuan untuk memetakan kebijakan perpajakan negara-negara secara global terkait upaya mitigasi dampak pandemi COVID-19. Populasi dalam penelitian ini adalah negara-negara di seluruh dunia dengan menggunakan teknik purposive sampling dihasilkan sampel sebanyak 121 negara. Penelitian ini mendeskripsikan secara kualitatif tentang kebijakan pajak secara global berdasarkan data sekunder berupa tax policy measure yang diterbitkan oleh OECD. Hasil penelitian ini menunjukan bahwa kebijakan pajak yang diterapkan pada masa pandemi antara lain kebijakan penangguhan pembayaran pajak, penanggguhan pelaporan pajak, mempercepat pengembalian pajak, keringanan pajak, pembayaran pajak yang lebih fleksibel, dan meningkatkan kompensasi kerugian. Penangguhan pembayaran dan pelaporan pajak dilakukan dengan memperpanjang batas pelaporan dan pembayaran diluar tanggal normal. Pengembalian pajak diberikan kepada wajib pajak atas dana pajak yang telah dibayarkan berdasarkan ketentuan yang diterapkan oleh setiap negara dan keringanan pajak diberikan dengan tujuan untuk mengurangi beban pembayaran pajak. Pembayaran pajak yang lebih fleksibel dilakukan untuk mempermudah sistem pembayaran pajak selama pandemi dan kompensasi kerugian ditingkatkan untuk membantu perusahaan yang menghadapi risiko likuiditas dan solvabilitas. Kebijakan pajak yang diterapkan secara umum difokuskan pada jenis pajak CIT, PIT, VAT, pajak konsumsi, dan pajak properti. Penelitian ini diharapkan bermanfaat dalam menambah literatur bagi masyarakat agar masyarakat mengetahui upaya pemerintah terkait kebijakan pajak selama pandemi COVID-19. \u0000Keywords: perpajakan, kebijakan pajak, COVID-19","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127900837","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 DALAM MENGUKUR KINERJA KEUANGAN PT INDOCEMENT TUNGGAL PRAKARSA TBK 分析衡量PT勇敢者单一财务表现的财务比率

Jurnal Proaksi Pub Date : 2021-06-28 DOI: 10.32534/JPK.V8I1.1833

Rosyidatul Maulidinah, Gideon Setyo Budiwitjaksono

引用次数: 0

ANALISIS PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PADA KELURAHAN SUKAJAYA KOTA PALEMBANG 对信息技术利用分析的帕伦邦贫民窟的财务报告质量

Jurnal Proaksi Pub Date : 2021-06-22 DOI: 10.32534/JPK.V8I1.1786

Andini Utari Putri, Puspa Djuita

{"title":"ANALISIS PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PADA KELURAHAN SUKAJAYA KOTA PALEMBANG","authors":"Andini Utari Putri, Puspa Djuita","doi":"10.32534/JPK.V8I1.1786","DOIUrl":"https://doi.org/10.32534/JPK.V8I1.1786","url":null,"abstract":"Pemerintah perlu mengoptimalisasi pemanfaatan kemajuan teknologi informasi untuk membangun jaringan sistem informasi manajemen dan proses kerja yang memungkinkan pemerintahan bekerja secara terpadu dengan menyederhanakan akses antar unit kerja. Teknologi informasi selain sebagai teknologi komputer untuk pemrosesan dan penyimpanan informasi, juga berfungsi sebagai teknologi komunikasi untuk penyebaran informasi. Komputer sebagai salah satu komponen dari teknologi merupakan alat yang bisa melipatgandakan kemampuan yang dimiliki manusia dan komputer juga bisa mengerjakan sesuatu yang manusia mungkin tidak mampu melakukannya. Penelitian ini bertujuan untuk menganalisis pengaruh pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pada Kantor Kelurahan Sukajaya Kota Palembang. Penelitian ini menggunakan observasi (pengamatan) dengan metode kualitatif desktiptif. Hasil penelitian menunjukkan bahwa Kantor Kelurahan Sukajaya sudah cukup memadai dalam hal teknologi infromasi walaupun alat-alat yang digunakan belum semuanya mencukupi untuk memberikan informasi yang diperlukan oleh rt ataupun rw sekitar. Karena semakin canggihnya yang teknologi yang digunakan semakin dapat memperkecil biaya yang digunakan. \u0000Kata Kunci: Pemanfaatan Teknologi Informasi, Kualitas Laporan Keuangan","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130957116","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

KINERJA KEUANGAN SUB SEKTOR BUILDING CONSTRUCTION NON-BUMN SEBELUM DAN SETELAH PRIORITAS INFRASTRUKTUR 基础设施建设前和基础设施建设前的子部门财务表现

Jurnal Proaksi Pub Date : 2021-06-10 DOI: 10.32534/jpk.v8i1.1842

Ray Agung Sucika Pratama, Tony Irawan, Raden Dikky Indrawan

{"title":"KINERJA KEUANGAN SUB SEKTOR BUILDING CONSTRUCTION NON-BUMN SEBELUM DAN SETELAH PRIORITAS INFRASTRUKTUR","authors":"Ray Agung Sucika Pratama, Tony Irawan, Raden Dikky Indrawan","doi":"10.32534/jpk.v8i1.1842","DOIUrl":"https://doi.org/10.32534/jpk.v8i1.1842","url":null,"abstract":"Since 2014 the government has focused on developing national infrastructure as stated in Nawacita and as seen in the significant increase in the infrastructure budget from 2015-2019. However, the increase in the infrastructure budget did not affect the private building construction sub-sector companies' profit. This study aims to measure the financial performance of the private building construction sub-sector and to determine the significance of the differences between financial performance before and after infrastructure becomes the focus of development. Purposive sampling was used within the criteria of a private building construction sub-sector company that publishes annual financial reports for 2011-2019. The period is divided into two, before infrastructure becomes the focus of development (2011 - 2014) and after infrastructure becomes the focus of development (2015 - 2019). Paired sample t-test and financial ratio analysis (FRA) were used to analyze the data. The results show that return on assets and total asset turnover have a significant difference between the period before and after infrastructure becomes the focus of development, while the current ratio and debt to equity ratio are not significantly different. These findings can be useful for company managers who would continue to explore opportunities to provide higher profits. \u0000Keywords: financial performance, construction, profitability, solvency","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"91 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127646226","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

MEKANISME TATA KELOLA PERUSAHAAN, PERSAINGAN PASAR PRODUK DAN KINERJA PERUSAHAAN 公司治理机制、竞争产品和产品表现

Jurnal Proaksi Pub Date : 2021-06-09 DOI: 10.32534/jpk.v8i1.1803

I. Pratiwi, Retno Dwi Irianto

{"title":"MEKANISME TATA KELOLA PERUSAHAAN, PERSAINGAN PASAR PRODUK DAN KINERJA PERUSAHAAN","authors":"I. Pratiwi, Retno Dwi Irianto","doi":"10.32534/jpk.v8i1.1803","DOIUrl":"https://doi.org/10.32534/jpk.v8i1.1803","url":null,"abstract":"The board of directors represents the interests of shareholders and monitors management on a wide range of agency matters. Board independence remains an important aspect of board monitoring among regulators worldwide. Several theoretical studies investigate the effect of corporate governance and some effects of competition on firm performance but the aim of this study is to examine the effect of corporate governance mechanisms on firm performance and to examine the effect of interaction between corporate governance mechanisms and product market competition on firm performance. The population in this study are all companies listed on the Indonesia Stock Exchange in 2017-2019. The variables of corporate governance mechanisms used in this study are independent commissioners and managerial ownership and product market competition as moderating variables. The sampling method in this study was purposive sampling. The company criteria used are companies listed on the IDX in 2017-2019 except for the financial sector. There are 711 data that fall into the criteria. Multiple regression analysis and moderate regression analysis (MRA) were used as analysis techniques. The results showed that independent commissioners had no effect on company performance, while managerial ownership had a positive effect on company performance. The results of the interaction effect of corporate governance mechanisms and product market competition on company performance indicate that product market competition has a significant positive effect on the relationship between independent commissioners and company performance. Product market competition has a significant positive effect on the relationship between managerial ownership and company performance on company performance. \u0000Keywords: Firm Performance, Independent Commissioner, Managerial Ownership, Product Market Competition","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114717989","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

FACTORS AFFECTING THE FISCAL DECENTRALIZATION OF LOCAL GOVERNMENTS 影响地方政府财政分权的因素

Jurnal Proaksi Pub Date : 2021-05-31 DOI: 10.32534/jpk.v8i1.1823

Ghina Kamila Sofa

引用次数: 0

BOARD GENDER DIVERSITY: SUATU TELAAH PUSTAKA

Jurnal Proaksi Pub Date : 2021-05-31 DOI: 10.32534/jpk.v8i1.1854

B. Artha, A. Jufri

{"title":"BOARD GENDER DIVERSITY: SUATU TELAAH PUSTAKA","authors":"B. Artha, A. Jufri","doi":"10.32534/jpk.v8i1.1854","DOIUrl":"https://doi.org/10.32534/jpk.v8i1.1854","url":null,"abstract":"Tujuan penelitian adalah ini untuk mengetahui keterkaitan board gender diversity dengan variabel-variabel lain. Board gender merupakan faktor penting yang mempengaruhi keputusan strategis perusahaan. Penelitian ini menggunakan studi literatur (literature review) sebagai metodologi penelitian. Penelitian ini menunjukkan hasil bahwa keragaman gender dewan (board gender diversity) berpengaruh positif terhadap stock price informativeness, firm performance, sustainability reporting quality, internal control weaknesses, corporate social responsibility (CSR), CEO’s base pay dan compensation inequality, corporate risk, dividend payouts, renewable energy consumption, corporate innovation, firm profitability, biodiversity disclosures, cross listing, organizational performance, corporate environmental responsibility, financial reporting quality, firm performance pada negara dengan high national governance quality. Penelitian ini juga memperlihatkan bahwa dividend payments, capital structure, technical efficiency, R&D investments, cost of bank loans, stock price cash risk, firm performance pada negara dengan low national governance quality berbanding terbalik dengan board gender diversity. Hasil selanjutnya adalah board gender diversity tidak berpengaruh terhadap firm risk. \u0000Kata kunci: board gender diversity, telaah pustaka","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128262220","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: 10