JAD : Jurnal Riset Akuntansi & Keuangan Dewantara最新文献

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Studi Fenomenologi Model Implementasi CSR Berkelanjutan Di Kampung Warna-Warni Jodipan
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Pub Date : 1970-01-01 DOI: 10.26533/JAD.V4I1.747
Erif Nurhuda, Satia Nur Maharani, RidoniFardeni Harahap
{"title":"Studi Fenomenologi Model Implementasi CSR Berkelanjutan Di Kampung Warna-Warni Jodipan","authors":"Erif Nurhuda, Satia Nur Maharani, RidoniFardeni Harahap","doi":"10.26533/JAD.V4I1.747","DOIUrl":"https://doi.org/10.26533/JAD.V4I1.747","url":null,"abstract":"Effective implementation of CSR programs is expected to provide long-term bene-fits and is continuous. The purpose of this research is to formulate a model for im-plementing a sustainable CSR program. This study uses a descriptive method with a qualitative transcendental phenomenological approach that aims to, obtain in-depth and pure information from the object of research related to the implementa-tion model of sustainable CSR programs. The results of this study show the imple-mentation model of sustainable CSR programs that continuously provide benefits to the community and the company. Building a sustainable CSR program is carried out through the implementation of appropriate programs against targets and tar-gets, directed at community problems. The alignment of the program model given with problems in the community and can touch the root of these problems directly. He considered every triple bottom line element in the program implementation. The sustainability of the CSR program indirectly involves the active participation of the community and the company carries out a series of directed, systematic and planned management activities. Moreover, sustainable CSR programs cannot be separated from interference or support from the government and universities.","PeriodicalId":443047,"journal":{"name":"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara","volume":"103 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1970-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122426249","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
Peranan Audit Internal Pada Pembiayaan Kelompok Mikro Perempuan Dalam Upaya Pencegahan Frauding 内部审计在粉碎预防措施中的作用,为妇女微组织融资提供资金
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Pub Date : 1970-01-01 DOI: 10.26533/JAD.V4I1.756
Dwi Ermayanti Susilo
{"title":"Peranan Audit Internal Pada Pembiayaan Kelompok Mikro Perempuan Dalam Upaya Pencegahan Frauding","authors":"Dwi Ermayanti Susilo","doi":"10.26533/JAD.V4I1.756","DOIUrl":"https://doi.org/10.26533/JAD.V4I1.756","url":null,"abstract":"The purpose of this study was to see how the role of internal audit on women's microfinance at PNM Mekaar in fraud detection and prevention. The research used a qualitative approach, making direct observations, conducting interviews and collecting data in the form of documents carried out by internal audits. Where the company's internal audit is active on the financing of women's micro groups in the prevention of fraud with evidence in the 2017 examination which revealed that during the examination of 4 groups there was no fraud, including delinquency in payment of insurance claims, customers who died had not received complete insurance documents, the use of bailout funds by one of the customers, monitoring activities are not in accordance with the control provisions which must be done once a month and billing statements for three customers who have paid three times but are not recorded by the head office system.","PeriodicalId":443047,"journal":{"name":"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1970-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122366775","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 Pemberian Kredit Terhadap Pendapatan 信用对收入的分析
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Pub Date : 1970-01-01 DOI: 10.26533/JAD.V3I1.547
Vincentia Devina, Lusy Lusy
{"title":"Analisis Pemberian Kredit Terhadap Pendapatan","authors":"Vincentia Devina, Lusy Lusy","doi":"10.26533/JAD.V3I1.547","DOIUrl":"https://doi.org/10.26533/JAD.V3I1.547","url":null,"abstract":"This research aims to analyze the role of Rural Credit Banks (BPR) in Sidoarjo on MSME income. The number of samples in this study were 83 customers from 9 BPRs in Sidoarjo Regency in the 2019 period. This study used quantitative research methods and data processing using multiple regression. The results showed that sales and credibility affect the income of MSMEs in Sidoarjo Regency, while the provision of credit and credibility does not affect the income of MSMEs in Sidoarjo. Lending does not affect the income of MSMEs because MSMEs that have obtained credit are at a stable stage from a financial perspective, so credit provided by BPRs is not the main capital for business expansion. This research is useful as an evaluation material for BPR in providing credit to customers. The limitation of this research is when giving questionnaires during rush hour from customers, so it requires a long process in processing the data. Suggestions for further research, qualitative research needs to be done with in-depth interviews with customers, so it is more beneficial for BPR and the world economy in general.","PeriodicalId":443047,"journal":{"name":"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1970-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127063119","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
Pengaruh Good Corporate Governance Terhadap Tax Avoidance (Penghindaran Pajak) 良好的公司管治及避税(Penghindaran Pajak)
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Pub Date : 1970-01-01 DOI: 10.26533/JAD.V4I1.755
Rachyu Purbowati
{"title":"Pengaruh Good Corporate Governance Terhadap Tax Avoidance (Penghindaran Pajak)","authors":"Rachyu Purbowati","doi":"10.26533/JAD.V4I1.755","DOIUrl":"https://doi.org/10.26533/JAD.V4I1.755","url":null,"abstract":"This study aims to determine how much influence Good Corporate Governance has on Tax Avoidance. Good Corporate Governance is checked with the Independent Board of Commissioners, Institutional Ownership, Managerial Ownership and the Audit Committee on Tax Avoidance. This research is a quantitative study using secondary data obtained from annual financial reports on the IDX website. The population of this research is 27 companies from 2016-2019. The sampling technique used in this research was purposive sampling technique. The samples obtained were 9 companies. The results of this study indicate that (1) the results of testing the regression model hypothesis simultaneously show that the Independent Commissioner, Institutional Ownership, Managerial Ownership, and the Audit Committee have no effect on Tax Avoidance.","PeriodicalId":443047,"journal":{"name":"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1970-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116292983","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: 7
Pengaruh Risiko Kredit Dan Risiko Likuiditas Terhadap Profitabilitas Pada Bank BUMN 信贷风险和流动性风险对国有企业企业盈利能力的影响
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Pub Date : 1970-01-01 DOI: 10.26533/JAD.V4I1.748
Ivan Krisna Aji, Gusganda Suria Manda
{"title":"Pengaruh Risiko Kredit Dan Risiko Likuiditas Terhadap Profitabilitas Pada Bank BUMN","authors":"Ivan Krisna Aji, Gusganda Suria Manda","doi":"10.26533/JAD.V4I1.748","DOIUrl":"https://doi.org/10.26533/JAD.V4I1.748","url":null,"abstract":"Banks in carrying out their operations are certainly not free from various kinds of risks. Bank business risk is the uncertainty regarding an outcome that is expected or expected to be received. Non Performing Loan (NPL) Is a financial ratio related to credit risk. Loan to Deposit Ratio (LDR) is a ratio that measures a Bank's ability to meet its obligations. This study aims to determine the effect of credit risk (NPL), liquidity risk (LDR) partially and simultaneously on profitability as indicated by the ROA (Return to Assets) ratio using multiple linear regression tests for state-owned banks listed on the Indonesia Stock Exchange for the period 2015- 2019. This type of research is descriptive research with secondary data derived from the financial statements of listed BUMN banks and obtained directly from the website on the Indonesia Stock Exchange. This study uses data from 2015-2019 with a sample size of 4 Bumn Banks from a total population of 20 Bumn Banks. The results of this study indicate that; 1) Credit Risk (NPL) simultaneously affects profitability partially; 2) Partially liquidity risk (LDR) has no effect on profitability; and 3) Credit Risk and Liquidity Risk simultaneously affect profitability.","PeriodicalId":443047,"journal":{"name":"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1970-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126463725","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: 3
Analisis Tingkat Literasi Keuangan Pengguna Fintech Payment OVO 分析用户Fintech Payment OVO的财务素率
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Pub Date : 1970-01-01 DOI: 10.26533/JAD.V4I1.752
Nur Anisah, Hizkia Franzias Crisnata
{"title":"Analisis Tingkat Literasi Keuangan Pengguna Fintech Payment OVO","authors":"Nur Anisah, Hizkia Franzias Crisnata","doi":"10.26533/JAD.V4I1.752","DOIUrl":"https://doi.org/10.26533/JAD.V4I1.752","url":null,"abstract":"Knowledge of financial Management should be the basis for decision making for MSMEs in running their business. Supported by various regulations and facilities by the government and private sector, MSMEs should be able to make the best use of technology in accordance with their business needs. Fintech is a financial service that can help players to make payment transactions. This research uses descriptive qualitative method with the aim to find out the level of MSMEs financial literacy in Mojokerto City about Financial Technology (Fintech) Payment. Financial literacy has 4 levels: not literate, less literate, sufficient literate, well literate. Financial literacy is measured by indicators of knowledge, beliefs, features, benefits, risks, rights and obligations, and skills in using fintech payments. The key informants in this study are the owners of the MSMEs Paradox Cafe and John Like Bread in Mojokerto City who use fintech payment OVO in their business. The data analysis technique used in this study was triangulation. Based on the results of the interview it can be concluded that the Paradox Cafe and Bread of John Like Mojokerto City have a literacy level that is well literate because they have knowledge, beliefs, features, benefits, risks, rights and obligations, as well as skills in using fintech payment in managing financial transactions and in decision making for his efforts.","PeriodicalId":443047,"journal":{"name":"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara","volume":"5 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1970-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128827462","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: 4
Analisa Cost and Benefit atas Sustainability Reporting Analisa成本效益可持续发展报告
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Pub Date : 1970-01-01 DOI: 10.26533/JAD.V4I1.764
Lusy Lusy, V. Devina
{"title":"Analisa Cost and Benefit atas Sustainability Reporting","authors":"Lusy Lusy, V. Devina","doi":"10.26533/JAD.V4I1.764","DOIUrl":"https://doi.org/10.26533/JAD.V4I1.764","url":null,"abstract":"This research tootk the topik of Sustainability Reporting, to creat a Triple Bottom Line Implementation. The target of this research is to raise awareness of the company, to be responsible for economic, social, and environmental aspects, including reducing production waste, and reprocessing it into waste that is safe for the environment. The object of this research is BUMN in the mining sector. The method used in this research is descriptive qualitative, by taking secondary data from the Indonesia Stock Exchange. The data obtained are analyzed for Cost and Benefit, so that we know the benefits of environmental care, known as Corporate Social Responsibility (CSR). This research shows that the cost and benefits of the CSR program are already running effectively. The increase in costs increases public confidence, especially in preserving the environment and improving the standard of living of the community, through an educational program financed by the state-owned mining company.","PeriodicalId":443047,"journal":{"name":"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1970-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128621579","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
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