Jurakunman (Jurnal Akuntansi dan Manajemen)最新文献

{"title":"STREATEGI PENINGKATAN KUALITAS PELAYANAN PERPUSTAKAAN XYZ DENGAN METODE QUALITY FUNCTION DEPLOYMENT","authors":"A. Octasylva","doi":"10.48042/jurakunman.v17i1.302","DOIUrl":"https://doi.org/10.48042/jurakunman.v17i1.302","url":null,"abstract":"This study analyzes the quality of service from the XYZ Library to users both students and lecturers. This study uses the Quality Function Deployment (QFD) method using the House of Quality (HOQ) model which is guided by the Servqual Method. This method can evaluate the quality of service from the XYZ Library so that it can improve the quality of service to library users. With this method, priority service improvement is obtained so that plans to improve services can be clearly implemented.","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"51 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140470710","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}

{"title":"THE EFFECT OF FINANCIAL CONDITIONS AND COMPANY SIZE ON THE GOING CONCERN AUDIT OPINION","authors":"Tanggor Sihombing, Kent Matthew Wandy","doi":"10.48042/jurakunman.v16i2.242","DOIUrl":"https://doi.org/10.48042/jurakunman.v16i2.242","url":null,"abstract":"This study aims to analyze the effect of financial condition and company size on going concern audit opinion. For the measurement proxy, the independent variable of the study, namely the company's financial condition, is measured by the Revised Altman Z-Score Model, while for company size it is measured by the natural logarithm of total assets. As for the dependent variable of the study, namely the going concern audit opinion measured by a dummy variable based on the financial statements presented by the company in accordance with the disclosure of a going concern audit opinion. The number of observations in this study were 245 observations taken from 49 companies in the mining sector with five years of observation. The sampling technique used was the purposive sampling method by taking samples from S&P Capital IQ for financial data for 2017-2021 which were then processed using STATA ver. 17. The result is empirical evidence that financial conditions have a negative effect on going-concern audit opinions, while company size has a positive effect on going-concern audit opinions. For the control variable, only auditor affiliation has an effect on going concern audit opinion with a negative relationship.","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116619883","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}

{"title":"ANALISIS CAMEL DALAM MEMPREDIKSI KESEHATAN KEUANGAN PADA PT. BANK RAKYAT INDONESIA (PERSERO) , Tbk DAN PT. BANK TABUNGAN NEGARA (PERSERO) , Tbk. PERIODE 2018-2022","authors":"Eva Sriwiyanti, Wenima Halawa, Vitryani Tarigan","doi":"10.48042/jurakunman.v16i2.244","DOIUrl":"https://doi.org/10.48042/jurakunman.v16i2.244","url":null,"abstract":"The purpose of this study was to assess the financial health of PT Bank Rakyat Indonesia (Persero) Tbk and PT Bank Tabungan Negara (Persero) Tbk using the CAMEL (Capital, Asset Quality, Management, Earning, Liquidity) method. The research object is PT Bank Rakyat Indonesia (Persero) Tbk and PT Bank Tabungan Negara (Persero) Tbk. The type of research used is qualitative and quantitative. The type of data used is secondary data, and the sample used is data on the financial statements of PT BRI (Persero) Tbk and PT. BTN (Persero) Tbk. for 2018-2022. Based on the research results, it was found that the CAR ratio at BRI from 2018 to 2022 is in the range of ≥ 12% (very healthy). KAP ratio is in the range ≤ 2% (very healthy). The NPM ratio is in the range of 66% - ≤ 80% (fairly healthy) except for 2020 it will be in the range ≥ 51% - 65% (unhealthy). The ROA ratio is in the range > 1.5% (very healthy). The BOPO ratio is in the range ≤ 94% (very healthy). And for the LDR ratio from 2018 to 2021 it will be in the range of 85% - ≤ 100% (healthy enough), and in 2022 it will be in the range of 75% - ≤ 85% (healthy). Meanwhile, the CAR ratio for BTN from 2018 to 2022 is in the range of ≥ 12% (very healthy). The KAP ratio in 2018 is in the range of ≤ 2% (very healthy) and in 2019 to 2022 is in the range of 2% - ≤ 3% (healthy). The NPM ratio is in the range of 51% - ≤ 65% (unhealthy) except in 2019 it is in the range of ≤ 50% (unhealthy). The ROA ratio in 2018 was in the range of 0.5% - ≥ 1.25% (fairly healthy), in 2019 it was in the range 0% - 0.5% (unhealthy), in 2020 to 2022 it was in the range of 0.5% - ≤ 1.25 % (quite healthy). The BOPO ratio is in the range ≤ 94% (very healthy) except in 2019 it is in the range > 97% (unhealthy). And for the LDR ratio from 2018 to 2019 it will be in the range of 100% - ≤ 120% (unhealthy) and from 2020 to 2022 it will be in the range of 85% - ≤ 100% (fairly healthy). So that from the results of calculations and comparisons with the CAMEL method, it is obtained that the company that has a higher level of financial soundness for five years is PT BRI (Persero) Tbk. Keywords: Bank Health, BRI, BTN, CAMEL","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122063514","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}

{"title":"The Effect of Income and Capital on Purchase Rates at Semarang Grocery Warungs (Case Study at 1 Food Stalls Semarang)","authors":"E. Rahayu","doi":"10.48042/jurakunman.v16i2.214","DOIUrl":"https://doi.org/10.48042/jurakunman.v16i2.214","url":null,"abstract":"This study only limits the discussion on the effect of income and capital on the level of purchase at basic food stalls, Semarang (Case Study of Ana Semarang Grocery Stores). The formulation of the problem in this research: How is the influence of income, capital on the level of purchase at the basic food stalls, (Case Study of Ana Semarang Grocery Stores)?The research design used is quantitative research. Calculations use the slovin formula, so the sample in this study is 91 respondents.There is an influence of income on the level of purchase. The better or the higher the value of the income, the higher the purchase rate in the future so that the first hypothesis is accepted. There is an influence of capital on the level of purchase. The better or the higher the value of the capital, the higher the level of purchase in the future so that the second hypothesis is accepted. The influence of income and capital together on the level of purchase. Thus the third hypothesis is accepted. The capital variable that has the most influence on the level of purchase compared to income. Thus the fourth hypothesis is rejected or cannot be accepted.","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126469367","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}

{"title":"Pengaruh Likuditas Dan Ukuran Perusahaan Terhadap Return Saham Perusahaan Food And Beverage Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022","authors":"Ahmad Juandi Agus Prakosa","doi":"10.48042/jurakunman.v16i2.221","DOIUrl":"https://doi.org/10.48042/jurakunman.v16i2.221","url":null,"abstract":"The positive development of companies in the food and beverage manufacturing sub-sector is a good thing to attract investors to invest. Generally, investors look at financial performance before making a decision. The purpose of this study is to examine the impact of liquidity and company size on stock returns of food and beverage companies listed on IDX during 2020-2022. The research method used in this study is the quantitative method of multiple regression analysis. The selected population is food and beverage companies listed on IDX for 2020-2022, while using purposeful sampling to determine the sample, the criteria is the industry of food and beverage companies listed on the Indonesian Stock Exchange and audited financial reports 2020-2022 . The main source of data for this study is secondary data collected from financial reports. Using linear regression analysis, it is demonstrated that liquidity and company size have no effect on the stock returns of IDX-listed food and beverage companies in 2020-2022. Researchers advise investors to look for other metrics that can describe stock returns. ","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128409896","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}

{"title":"ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. BLUE BIRD TBK TAHUN 2019-2021","authors":"Daniel N.I Simanjuntak","doi":"10.48042/jurakunman.v16i2.241","DOIUrl":"https://doi.org/10.48042/jurakunman.v16i2.241","url":null,"abstract":"Financial statements are very important information obtained in a company. These financial statements are used as a tool to measure the company's financial performance. The company's financial performance can be measured using ratios. The financial ratios used by the author are liquidity ratio, solvency ratio and profitability ratio. The ratio will determine the company's financial condition in making decisions. Quantitative methods are data in the form of numbers that can be calculated. In this study, the data that the author uses is data from processed results which are financial statement data from 2019-2021. So that from the results of this study, the author can provide input on the financial ratios used and provide additional and suggestions in making decisions. Keywords: Financial Statement Analysis, Financial Performance, Liquidity Ratio, Solvency Ratio, Profitability Ratio","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115356665","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}

{"title":"CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, and FIRM RISK: THE CASE OF INDONESIAN-LISTED FIRMS","authors":"Mazmur Pardede","doi":"10.48042/jurakunman.v16i2.237","DOIUrl":"https://doi.org/10.48042/jurakunman.v16i2.237","url":null,"abstract":"Implementation of good corporate governance and CSR need to be considered by companies in achieving more firm values. Those value depending on public interpretation, which is affecting to their stock prices. This research aims to proof linkage among corporate governance, CSR, and firm risk by theoretical and practical implications. Regarding theoretical implications, this study provides a model linking corporate governance, CSR, and firm risk. We use a sample data from 262 Indonesia listed firms and 1,252 firm year observations from 2010 to 2015. Our result show firms that adopt better corporate governance have a lower firm risk. Specifically, higher independent managerial ownership will reduce agency problem by combining their interest. Firms that spend high CSR expenses tend to have less volatile stock prices. This research conduct to provide such an information for corporate and investors to consider and analyze corporate governance and CSR in their decision making.  Keywords: Corporate Governance; Corporate social responsibility; Firm Risk; Stakeholder Theory","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123944191","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}

{"title":"The Influence of Risk on the Value of Companies in the Textile/Garment Industry Listed on the Indonesia Stock Exchange 2020-2021","authors":"Selly Kudrati Ningsih","doi":"10.48042/jurakunman.v16i2.212","DOIUrl":"https://doi.org/10.48042/jurakunman.v16i2.212","url":null,"abstract":"High company risk can lead to wrong investor decisions, as it can reflect a high likelihood of company failure. Risk management becomes important to minimize the adverse impact of risks on company operations and increase company value for shareholder wealth. This research aims to examine the effect of risk on company value in the Textile/Garment industry on the Indonesia Stock Exchange. The study used secondary data with a quantitative descriptive analysis method using STATA17 software. The sample size in this study was 18 companies. The results of the study proved that business risk has a significant negative effect on the value of Textile/garment industry companies listed on the Indonesia Stock Exchange. The higher the business risk faced by a company, the lower its value.","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"144 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133835131","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}

{"title":"PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PERUSAHAAN","authors":"Thorman Lumbanraja","doi":"10.48042/jurakunman.v16i2.236","DOIUrl":"https://doi.org/10.48042/jurakunman.v16i2.236","url":null,"abstract":"ABSTRACTThis study was conducted to determine whether good corporate governance has a significant influence on tax avoidance of manufacturing companies in the consumer goods industry sector that have been listed on the Indonesia Stock Exchange in 2021. In this study, the good corporate governance variabel is indicated by institutional ownership, board of directors, board of commissioners, independent board of commissioners and audit committee. Meanwhile, the tax avoidance variable is not indicated by other indicators. Tha samples used in this study were 79 companies using purposive sampling method.The data analysis method used is descriptive statistical analysis and classical assumption test while the hypothesis is tested using multiple linear regression analysis. The results obtained for this study are that institutional ownership has a negative and insignificant effect on tax avoidance, the board of directors has a negative and insignificant effect on tax avoidance, the board of commissioners has a negative and insignificant effect on tax avoidance,but the independent board of commissioners has a positive and insignificant effect on tax avoidance, while the audit committee also has a negative and insignificant effect on tax avoidance. Simultaneously (togather) institutional ownership, board of directors, board of commissioners, independent board of commissioners and audit committee have no effect on tax avoidance. Keywords : Good Corporate Governance, Institutional Ownership, Board Of Directors, Board of Commissioners, Independent Board of Commissioners, Audit Committee and Tax Avoidance.","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"252 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133224786","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}

{"title":"ANALISIS PENGARUH PROFITABILITAS, LIKUIDITAS, KEBIJAKAN DIVIDEN, DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR INDUSTRI FARMASI DI BURSA EFEK INDONESIA","authors":"Monika Ni Ka","doi":"10.48042/jurakunman.v16i2.222","DOIUrl":"https://doi.org/10.48042/jurakunman.v16i2.222","url":null,"abstract":"Firm worth can be deciphered as market esteem or describes the condition and financial performance of a company, besides that company value is an indicator to be thought about by investors in making decisions. As a predictive model for company value, This research aims to ascertain how the pharmaceutical industry's IDX firm value (PBV) is affected by profitability (ROA), liquidity (CR), dividend policy (DPR), and investment decision (PER). The time period that was used for the research was five years 2017-2021. The method of research that will be Multiple Linear Regression Analysis is used in this study. with the SPSS 21 program with a 5 percent significance level. This study found that profitability has no significant impact on company value, that liquidity has no impact on company value, that dividend policy has no impact on company value, and that investment decisions have an impact on company value.","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129712592","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}