Jurakunman (Jurnal Akuntansi dan Manajemen)最新文献_第4页

FAKTOR-FAKTOR YANG MEMPENGARUHI PRODUKTIVITAS KARYAWAN PADA KARYAWAN PRODUKSI PT JAVA WOOD INDUSTRI 影响PT JAVA WOOD industries员工生产力的因素

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2023-07-27 DOI: 10.48042/jurakunman.v16i2.233

Aditya Oktavianto

引用次数: 2

ANALISIS PERBANDINGAN MODEL GROVER, ZMIJEWSKI, DAN SPRINGATE DALAM MEMPREDIKSI FINANCIAL DISTRESS PADA MASA PANDEMI COVID-19 (STUDI KASUS PADA PERUSAHAAN SUB SEKTOR HOTEL, RESTORAN, DAN PARIWISATA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020 & 2021) GROVER MODEL, ZMIJEWSKI和SPRINGATE比较金融危机的COVID-19(2020 - 2021年印尼证券交易所注册的酒店、餐馆和旅游等部门案例研究)

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2023-07-27 DOI: 10.48042/jurakunman.v16i2.231

Farha Farha, Agus Hermanto, Eluiz Yansirus Saniyah, Ni Made Diah Kesuma Wardhani

{"title":"ANALISIS PERBANDINGAN MODEL GROVER, ZMIJEWSKI, DAN SPRINGATE DALAM MEMPREDIKSI FINANCIAL DISTRESS PADA MASA PANDEMI COVID-19 (STUDI KASUS PADA PERUSAHAAN SUB SEKTOR HOTEL, RESTORAN, DAN PARIWISATA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020 & 2021)","authors":"Farha Farha, Agus Hermanto, Eluiz Yansirus Saniyah, Ni Made Diah Kesuma Wardhani","doi":"10.48042/jurakunman.v16i2.231","DOIUrl":"https://doi.org/10.48042/jurakunman.v16i2.231","url":null,"abstract":"This study aims to determine and analyze whether there are differences in accuracy between the Grover, Zmijewski, and Springate models in predicting financial distress during the Covid-19 pandemic in tourism companies in the hotel, restaurant and tourism sub-sectors listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling and obtained a total of 40 company samples. The type of research used is descriptive quantitative to compare the accuracy of 3 models in predicting financial distress in hotel, restaurant and tourism sub-sector companies. The data analysis used in this research is descriptive analysis and accuracy test. The results of this study indicate that there are differences between the three prediction models. The Zmijewski model has the highest accuracy level of 87.5% with an error I level of 12.5%, second is occupied by the Grover model with an accuracy level of 82.5% with an error I level of 17.5% and the third is the Springate model with the lowest accuracy level of 20% and an error I level of 80%.","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"26 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":"123190480","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 Likuiditas Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening (Studi Empiris Perusahaan Sub Sektor Perdagangan Eceran Periode 2017-2021) 流动性对企业企业价值的影响，企业作为干预变量的盈利能力研究(商业部门实证研究2017-2021年)

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2023-07-27 DOI: 10.48042/jurakunman.v16i2.220

D. Astuti

引用次数: 0

Pengaruh Tingkat Financial Distress terhadap Strategi Manajemen Laba pada Masa Pandemi Covid-19

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2023-02-06 DOI: 10.48042/jurakunman.v16i1.168

Charlie Chen, Tanggor Sihombing

{"title":"Pengaruh Tingkat Financial Distress terhadap Strategi Manajemen Laba pada Masa Pandemi Covid-19","authors":"Charlie Chen, Tanggor Sihombing","doi":"10.48042/jurakunman.v16i1.168","DOIUrl":"https://doi.org/10.48042/jurakunman.v16i1.168","url":null,"abstract":"Pandemi COVID-19 memberikan dampak yang cukup besar bagi kinerja keuangan perusahaan. Tahap awal financial distress merupakan masalah profitabilitas di mana perusahaan masih memiliki alat-alat likuid untuk membayar kewajiban jatuh temponya. Ketika financial distress berkelanjutan, akan membuat perusahaan berada pada kondisi yang lebih ekstrim di mana perusahaan sudah tidak dapat membayar kewajiban yang jatuh tempo dengan menggunakan alat-alat likuid lagi. Hal ini menarik perhatian auditor untuk melakukan pengawasan. Menurut teori keagenan, hal ini menciptakan peluang bagi manajer untuk melakukan praktik manajemen laba. Penelitian ini bertujuan untuk mengetahui pemilihan praktik manajemen laba saat kondisi financial distress pada pandemi COVID-19. Menurut teori kontigensi, pemilihan strategi manajemen laba dipilih berdasarkan kondisi perusahaan tersebut. Penelitian ini menggunakan model Three Stage Dynamic Financial Distress yang dikembangkan oleh Farooq pada tahun 2018 yang dinilai dapat mengukur tingkat financial distress lebih baik dibandingkan dengan model sebelumnya. Penelitian ini dilakukan terhadap 210 perusahaan yang terdaftar dalam Bursa Efek Indonesia pada periode 2020 yang merupakan tahun di mana pandemi COVID-19 pertama kali terjadi di Indonesia. Hasil penelitian ini menunjukkan pada pandemi COVID-19, perusahaan cenderung melakukan praktik manajemen laba akrual pada tingkat awal dan akhir financial distress sedangkan tidak melakukan praktik manajemen laba pada industri yang paling terdampak pandemi COVID-19. Kata kunci: COVID-19, Financial distress, manajemen laba akrual, manajemen laba riil","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126169938","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 Curent Ratio dan Total Assets Turnover Terhadap Financial Distress Pada Sektor Transportasi dan Logistik yang Terdaftar di BEI 2017-2021

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2023-02-06 DOI: 10.48042/jurakunman.v16i1.173

Mela Apriyanti

{"title":"Pengaruh Curent Ratio dan Total Assets Turnover Terhadap Financial Distress Pada Sektor Transportasi dan Logistik yang Terdaftar di BEI 2017-2021","authors":"Mela Apriyanti","doi":"10.48042/jurakunman.v16i1.173","DOIUrl":"https://doi.org/10.48042/jurakunman.v16i1.173","url":null,"abstract":"Financial distress can be interpreted as a decrease in the company’s financial condition before bankrupty. As a financial distress prediction model, this study aims to determine the effect of Liquidity (Curent Ratio) And Activity (Total Assets Turnover) on Financial Distress in the transportation and logistics sector listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2017-2021 period. The research method to be used in the study is Panel Data Regression Analysis use the Eviews program with a significance level of 5% . The results of this study shows that Liquidity (Curent Ratio) has no effect on Financial Distress, while Activity (Total Assets Turnover) has a negative effect on Financial Distress. But simultaneously, Liquidity (Curent Ratio) and Activity (Total Assets Turnover) have an effect on Financial Distress. This research indicates that that liquidity (current ratio) is not a factor that affects financial distress while activity (total assets turnover) is a factor that affects financial distress.Keywords : Activity; Curent Ratio; Financial Distress; Liquidity; Total Assets Turnover","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125355521","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 FAKTOR-FAKTOR YANG MEMPENGARUHI SISTEM INFORMASI AKUNTANSI KEUANGAN DI DESA KECAMATAN PORTIBI KABUPATEN PADANG LAWAS UTARA 分析影响巴东旧城区波提比街(PORTIBI village north village street)财务会计信息系统的因素

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2023-02-06 DOI: 10.48042/jurakunman.v16i1.153

Asnita Khoiriyah

{"title":"ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI SISTEM INFORMASI AKUNTANSI KEUANGAN DI DESA KECAMATAN PORTIBI KABUPATEN PADANG LAWAS UTARA","authors":"Asnita Khoiriyah","doi":"10.48042/jurakunman.v16i1.153","DOIUrl":"https://doi.org/10.48042/jurakunman.v16i1.153","url":null,"abstract":"This study aims to examine what factors influence the use of Financial Accounting Information Systems (AIS). In the village of Portibi District, North Padang Lawas Regency, the problems that occur are not yet optimal in using the use of village financial accounting information systems because the system is always changing, which causes the use of accounting information systems to be integrated and computerized. The research design is quantitative research. The sample in this study was the village head, village secretary, financial officer in each village, Portibi sub-district, and accounting department. The sampling technique used the purposive sampling method, namely taking samples from the population based on certain criteria with 108 respondents. The data source used in this study was primary data with research instruments in the form of questionnaires. The collected data was then analyzed using multiple linear regression analysis techniques. Regarding User Involvement (0.187), it is greater than the 5% alpha (0.05) or the ttable value (1.65922) (n-k=108-5=103), so it is concluded that the Factors Affecting the Financial Accounting Information System in the Portibi District Village North Padang Lawas Regency has a significant effect, while the variable based on the partial test (t test) has a significant value of 0.017 which is greater than the 5% alpha (0.05) or the ttable value (1.65922) (n-k=108-5=103) So it can be concluded that regarding The Personal Engineering program on the financial accounting information system in the Portibi sub-district, North Padang Lawas Regency did not have a significant effect.","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117110233","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 Citra Merek, Kualitas Produk, dan Harga terhadap Keputusan Pembelian Smartphone Samsung pada Mahasiswa Institut Teknologi Indonesia 品牌形象、产品质量和价格对印尼理工学院学生购买三星智能手机的决定的影响

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2023-02-06 DOI: 10.48042/jurakunman.v16i1.154

Afina Putri Vindiana, Fauziah Lestari

引用次数: 0

ANALISIS LAPORAN KEUANGAN UNTUK MEMPREDIKSI POTENSI TERJADI FINANCIAL DISTRESS DENGAN MENGGUNAKAN MODEL SPRINGATE: (STUDI KASUS) PADA PT. ASTRA INTERNATIONAL TBK YANG TERDAFTAR DIBURSA EFEK INDONESIA 根据SPRINGATE模型分析财务报表，用SPRINGATE来预测金融崩溃的可能性

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2023-02-06 DOI: 10.48042/jurakunman.v16i1.182

Thorman Lumbanraja

{"title":"ANALISIS LAPORAN KEUANGAN UNTUK MEMPREDIKSI POTENSI TERJADI FINANCIAL DISTRESS DENGAN MENGGUNAKAN MODEL SPRINGATE: (STUDI KASUS) PADA PT. ASTRA INTERNATIONAL TBK YANG TERDAFTAR DIBURSA EFEK INDONESIA","authors":"Thorman Lumbanraja","doi":"10.48042/jurakunman.v16i1.182","DOIUrl":"https://doi.org/10.48042/jurakunman.v16i1.182","url":null,"abstract":"ABSTRAK This study aims to determine the level of financial distress by using the springate method at PT. Astra International, Tbk. The method used in this research is descriptive method and the data collected is financial report data in 2010-2016 to predict the potential for financial distress. This study uses a quantitative research type and the data source in this study is secondary data in the form of the company's annual financial reports. The data collection technique in this study was the documentation method using data from www.idx.go.id. Variable measurement is done by analyzing the company's financial statements and the data analysis method used in this study is springate ratio analysis. From the results of research using the springate analysis method, it shows that it is likely that the company will experience financial distress in the future when viewed from the results of the analysis of the financial statements of PT. Astra International, Tbk.From the results of the prediction of financial distress in PT. Astra International, Tbk has not experienced any financial distress, and this company is still in good health or not bankrupt, but if it is not handled quickly, it is likely to experience financial distress because the value decreases each year.Keywords: Financial Statements, Financial Distress, Springate","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123662332","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 PROFESIONAL AUDITOR TERHADAP KUALITAS AUDITOR 审核员对审核员质量的专业影响

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2023-02-06 DOI: 10.48042/jurakunman.v16i1.180

Kartini Hutagaol

{"title":"PENGARUH PROFESIONAL AUDITOR TERHADAP KUALITAS AUDITOR","authors":"Kartini Hutagaol","doi":"10.48042/jurakunman.v16i1.180","DOIUrl":"https://doi.org/10.48042/jurakunman.v16i1.180","url":null,"abstract":" This study aims to see how the influence of professional auditors on the quality of auditors. Reports that can be trusted with good audit quality reduce fears of manipulation in the financial statements presented a company and can increase public confidence in the reliability of reports financial statements that have been audited by a public accountant. Findings in research that the professionalism of the auditor agrees to be implemented. This can be seen from the acquisition % auditor professionalism score of 72.40%. Furthermore, the findings about quality audit that the overall quality of the audit agrees to be carried out. Then that quality can build the credibility of information and quality of financial reporting information can help users to get useful information., this can be seen from the acquisition of % audit quality score of 75.11%. To see professional influence auditor on auditor quality is calculated using the SPSS program, with a value correlation coefficient of 0.538, this means that there is a relationship between auditor professionalism on audit quality. Correlation coefficient of 0.538 are in the medium category (0.40 - 0.5999). Next, the sig. = 0.02 less than 0.05 this shows that there is a significant relationship between auditor professionalism on audit quality. From the correlation table it is found that the value of p. value of 0.000 is below 0.05 this shows that even though the correlation coefficient is 0.538gives a moderate effect but based on statistical tests that there is a significant effect significant of the auditor's professionalism variable on audit quality Keywords : Professional Auditor, Quality Auditor","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"284 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116120065","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 Legalitas Usaha, Packaging produk dan Labelisasi Halal MUI terhadap Peningkatan Volume Penjualan Produk, Usaha Mikro Kecil Menengah (UMKM) Di Kecamatan Cilacap Selatan Kabupaten Cilacap 清真梅地区南克莱普塞区(UMKM)中小型小企业(UMKM)销售的合法影响

Jurakunman (Jurnal Akuntansi dan Manajemen) Pub Date : 2023-02-06 DOI: 10.48042/jurakunman.v16i1.209

Hakim Akim

{"title":"Pengaruh Legalitas Usaha, Packaging produk dan Labelisasi Halal MUI terhadap Peningkatan Volume Penjualan Produk, Usaha Mikro Kecil Menengah (UMKM) Di Kecamatan Cilacap Selatan Kabupaten Cilacap","authors":"Hakim Akim","doi":"10.48042/jurakunman.v16i1.209","DOIUrl":"https://doi.org/10.48042/jurakunman.v16i1.209","url":null,"abstract":"The purpose of this study 1. To find out the effect of business legality on sales volume of micro, small and medium enterprise products (MSMEs) in South Cilacap District, Cilacap Regency. 2. Changing the effect of product packaging on sales volume for micro, small and medium enterprise (MSMEs) products in Cilacap Selatan District, Cilacap Regency. 3. Changing the effect of the MUI Halal Labeling on sales volume of micro, small and medium enterprise (MSMEs) products in South Cilacap District, Cilacap Regency. 4. Changing the effect of business legality, Product Packaging and MUI Halal Labeling on sales volume of micro, small and medium enterprise (MSMEs) products in South Cilacap District, Cilacap Regency.In this study using quantitative methods with the type of associative research. The sampling technique uses saturated sampling techniques. The data used is primary data. The data collection technique used a questionnaire which was distributed to 47 MSMEs in the South Cilacap District. Methods of data analysis in research, using the classical analysis assumption test, t test, f test multiple linear regression and terminationThe results of this study indicate that (1) business legality, Product Packaging and Halal Labeling have a positive and significant effect on sales volume for micro, small and medium enterprise (MSMEs) products in South Cilacap District, Cilacap Regency. (2) Product packaging has a positive and significant effect on sales volume for micro, small and medium enterprises (MSMEs) in Cilacap Selatan District, Cilacap Regency Keywords: Business Legality, Product Packaging, MUI Halal Labeling and Increasing Product Sales Volume","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127128544","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