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ANALISIS PERLAKUAN AKUNTANSI AKTIVA TETAP BERDASARKAN PSAK NOMOR 16 PADA PT. PELABUHAN INDONESIA II (PERSERO) CABANG PONTIANAK B51111112, Syarifah Rahmawati
Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Vol 5, No 4 (2016): Jurnal Mahasiswa Akuntansi
Publisher : Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)

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PT. Pelabuhan Indonesia II (Persero) cabang Pontianak adalah perusahaan yang bergerak dibidang jasa kepelabuhan. Aktiva tetap adalah salah satu bagian utama dari kekayaan perusahaan yang berjumlah besar dan mengalami penyusutan dalam satu periode akuntansi (accounting period). Tujuan dari penelitian ini adalah untuk mengetahui apakah perlakuan akuntansi aktiva tetap yang telah digunakan oleh PT. Pelabuhan Indonesia II (Persero) cabang Pontianak telah sesuai dengan Pernyataan Standar Akuntansi Keuangan No.16 Tahun 2011. Dalam penelitian yang dilakukan, penulis menggunakan metode deskriptif. Metode deskriptif adalah menyimpulkan, menafsirkan dan mengklarifikasi data sesuai dengan kejadian yang sebenarnya. Jenis data yang digunakan adalah data kualitatif dengan sumber data primer dan data sekunder, teknik pengumpulan data yang dilakukan adalah teknik dokumentasi dan wawancara. Setelah melakukan penelitian, penulis memperoleh hasil penelitian dengan satu kesimpulan bahwa PT Pelabuhan Indonesia I (Persero) Medan, telah menerapkan Standar Akuntansi Keuangan terhadap aktiva tetap yang dimiliki oleh perusahaan antara lain: penggolongan dan cara perolehan aktiva tetap, metode perhitungan penyusutan aktiva tetap, pengeluaran selama masa penggunaan aktiva tetap, penghentian dan pelepasan aktiva tetap, serta penyajian aktiva tetap dalam laporan keuangan. Â Kata kunci : Aktiva tetap, perolehan aktiva tetap, pengeluaran setelah perolehan mmmmmmaÂ aktiva tetap, penyusutan aktiva tetap, laporan keuangan.

ANALISIS PERLAKUAN AKUNTANSI AKTIVA TETAP BERDASARKAN PSAK NOMOR 16 PADA PT. PELABUHAN INDONESIA II (PERSERO) CABANG PONTIANAK B51111112, Syarifah Rahmawati
Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Vol 5, No 2 (2016): Jurnal Mahasiswa Akuntansi
Publisher : Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)

Show Abstract | Download Original | Original Source | Check in Google Scholar

PT. Pelabuhan Indonesia II (Persero) cabang Pontianak adalah perusahaan yang bergerak dibidang jasa kepelabuhan. Aktiva tetap adalah salah satu bagian utama dari kekayaan perusahaan yang berjumlah besar dan mengalami penyusutan dalam satu periode akuntansi (accounting period). Tujuan dari penelitian ini adalah untuk mengetahui apakah perlakuan akuntansi aktiva tetap yang telah digunakan oleh PT. Pelabuhan Indonesia II (Persero) cabang Pontianak telah sesuai dengan Pernyataan Standar Akuntansi Keuangan No.16 Tahun 2011. Dalam penelitian yang dilakukan, penulis menggunakan metode deskriptif. Metode deskriptif adalah menyimpulkan, menafsirkan dan mengklarifikasi data sesuai dengan kejadian yang sebenarnya. Jenis data yang digunakan adalah data kualitatif dengan sumber data primer dan data sekunder, teknik pengumpulan data yang dilakukan adalah teknik dokumentasi dan wawancara. Setelah melakukan penelitian, penulis memperoleh hasil penelitian dengan satu kesimpulan bahwa PT Pelabuhan Indonesia I (Persero) Medan, telah menerapkan Standar Akuntansi Keuangan terhadap aktiva tetap yang dimiliki oleh perusahaan antara lain: penggolongan dan cara perolehan aktiva tetap, metode perhitungan penyusutan aktiva tetap, pengeluaran selama masa penggunaan aktiva tetap, penghentian dan pelepasan aktiva tetap, serta penyajian aktiva tetap dalam laporan keuangan. Â Kata kunci : Aktiva tetap, perolehan aktiva tetap, pengeluaran setelah perolehan mmmmmmaÂ aktiva tetap, penyusutan aktiva tetap, laporan keuangan.

FAKTOR-FAKTOR YANG BERKONTRIBUSI TERHADAP PERILAKU HERDING PADA INVESTOR SAHAM RITEL DI BURSA EFEK INDONESIA Zakirullah Zakirullah; Syarifah Rahmawati
Jurnal Ilmiah Mahasiswa Ekonomi Manajemen Vol 5, No 1 (2020): Februari
Publisher : Departemen Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimen.v5i1.12374

This research aims to identify various factors that contribute to herding behavior on the Indonesia Stock Exchange. The data in this study uses primary data in the form of a structured questionnaire that is personally sent to respondents. This research focuses on the psychology of retail investors as well as various factors that contribute to herding behavior among retail investors on the Indonesia Stock Exchange. The sampling used a purposive sampling technique conducted on 287 investors or respondents. The analytical method used is factor analysis with the CFA (Confirmatory Factor Analysis) approach. The results of the study show that investors considered various parameters when making their investment decisions. Include the power of intuition, the ability to take risks and the confidence level of retail investors has a greater influence when developing investment strategies. While the results of a factor analysis from 8 herding factors based on the replication of research Saxena et al. (2016), only 3 factors that correspond to the findings of Saxena et al., that is: lack of awareness, under confidence and optimism. Two factors forming herding form the same component (in one component), that is: social proof-bandwagon effect and speculation-volatility in global market. While the factors that do not form herding behavior are reputational factors.

PENGARUH FAKTOR MAKROEKONOMI DAN FAKTOR SPESIFIK BANK TERHADAP NON PERFORMING LOAN PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Desy Pratifa; Syarifah Rahmawati
Jurnal Ilmiah Mahasiswa Ekonomi Manajemen Vol 4, No 2 (2019): Mei
Publisher : Departemen Manajemen

Abstract:This study aims to examine the effect of macroeconomic factor and bank specific factor to non performing loan in banking companies that listed in Indonesia Stock Exchange (IDX). The macroeconomic factor that seen from inflation and bank specific factors are represented by indicators of operational expense to operating income (BOPO), bank size (size), Capital Adequacy Ratio (CAR), Return on Equity (ROE) and Loan to Deposit Ratio (LDR).This study uses panel data of 35 banking companies in Indonesia during the period of 2013 until 2016 and were analyzed using the estimation method, Ordinary Least Square (OLS).The results showed that : (1) Inflation has negative effect and significant to NPL; (2) BOPO has positive effect and significant to NPL; (3) Size has positive effect and significant to NPL; (4) CAR has negative effect but not significant to NPL; (5) ROE has negative effect and significant to NPL; (6) LDR has positive effect and significant to NPL in banking industry of Indonesia.Keywords: Inflation, BOPO, size, CAR, ROE, LDR and NPL.

PENGARUH PROFITABILITAS, TANGIBILITAS, UKURAN PERUSAHAAN, DAN PERPUTARAN ASET TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERCATAT DI BEI Farhan Nailul Firdaus; Syarifah Rahmawati
Jurnal Ilmiah Mahasiswa Ekonomi Manajemen Vol 6, No 2 (2021): Mei
Publisher : Departemen Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimen.v6i2.15817

This study aims to determine the effect of profitability, tangibility, company size, and asset turnover on capital structure in property and real estate companies listed on the Indonesia Stock Exchange (IDX). This study uses panel data with 27 Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) from the 2014-2018 period. The analytical method used is multiple regression analysis with fixed effect models. Partially the results of the study show that profitability has a negative and significant effect on capital structure, tangibility has no effect on positive direction on capital structure, company size has a positive and significant effect on capital structure, and asset turnover has no effect on positive direction on capital structure on property companies and real estate in Indonesia. In this study only profitability is in line with the pecking order theory. While the variable tangibility, and company size are in line with the trade-off theory.

PENGUJIAN LOSS AVERSION INVESTOR DI BURSA EFEK INDONESIA (STUDI PADA PERUSAHAAN INDEKS KOMPAS100 YANG TERCATAT DI BURSA EFEK INDONESIA) Zaida Fatima; Syarifah Rahmawati
Jurnal Ilmiah Mahasiswa Ekonomi Manajemen Vol 6, No 4 (2021): November
Publisher : Departemen Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimen.v6i4.16326

This study aims to examine the existence of loss aversion behavior bias or in practice it is called the disposition effect on Kompas100 Index companies listed on the Indonesian Stock Exchange. Testing of one of these bias of investor behavior was carried out for five years, from 2015 – 2019 period. This study uses data on holding period, illiquidity, and stock returns, as well as firm size proxied by market capitalization as a control variable. The behavioral bias that causes the disposition effect is indicated when illiquidity has a positive and significant effect on the holding period. Meanwhile, regret avoiding disposition effect is indicated if return has a negative and significant effect on the holding period. To see this effect, an analysis was carried out using multiple linear regression tests. The results showed that there was a disposition effect and regret avoiding disposition effect on Kompas100 Index companies listed on the Indonesia Stock Exchange.

PENGUJIAN MARKET OVERREACTION PADA PERUSAHAAN GO PUBLIC DI BURSA EFEK INDONESIA Cut Lisa, Syarifah Rahmawati
Jurnal Ilmiah Mahasiswa Ekonomi Manajemen Vol 3, No 1 (2018): Februari
Publisher : Departemen Manajemen

This research aimed to test the existence of a market overreaction in the Indonesia Stock Exchange (BEI). Samples in research are go public companies in Indonesia Stock Exchange during the period of 2012-2016. Tests using monthly closing price data. This research classifies winner and loser portfolios into three sizes of large, medium, and small. Result obtained by using paired sample t-test shows that there has been a price reversal between the period of formation and observed on all sizes, either large, medium, or small. The loser stock in the formation period turned into winner stock in the observed period, and the winner stock in the formation period turned into loser stock in the observed period. This result is an indicator occurence of market overreaction in Indonesia Stock Exchange. Strictly, the results of this study conclude that there is a market overreaction on the company go public on the Indonesia Stock Exchange, either on large, medium, or small. Therefore, contrarian strategy can be applied in Indonesia Stock Exchange.

PENGARUH KONSENTRASI KEPEMILIKAN DAN ASIMETRI INFORMASI TERHADAP UNDERPRICING SAHAM PADA SAAT INITIAL PUBLIC OFFERING (IPO) DI BURSA EFEK INDONESIA Rahmah Fardila; Syarifah Rahmawati
Jurnal Ilmiah Mahasiswa Ekonomi Manajemen Vol 4, No 3 (2019): Agustus
Publisher : Departemen Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimen.v4i3.12106

The purpose of this study was to analyze the effect of internal ownership concentration and information asymmetry of the underpricing of shares in an Initial Public Offering (IPO) in the Indonesia Stock Exchange (IDX). This study used a purposive sampling technique with certain criteria, and obtained 93 samples of 155 companies who was listed in the Indonesia Stock Exchange (IDX) in 2008-2017. The method of analysis used in this study was the method of multiple linear analysis (Multiple Linear Regression). The results showed that: (1) the ownership concentration has negative and significant effect to Underpricing,. Where the market can find out the high concentration of ownership when the IPO is something that is not too attractive for investors. Majority shareholders try to increase proceedings by making prices higher during the IPO. (2) Information Asymmetry has a significant and significant effect on Underpricing, where illiquid stocks must compensate in the form of a high rate of return.

REAKSI PASAR MODAL INDONESIA TERHADAP PERISTIWA PENGUMUMAN PAKET KEBIJAKAN EKONOMI JILIJD II Nurbaity Muzakir, Syarifah Rahmawati
Jurnal Ilmiah Mahasiswa Ekonomi Manajemen Vol 2, No 2 (2017): Mei
Publisher : Departemen Manajemen

This research examines stock market reaction to the announcements economic policy package II. The variables used in this research are average abnormal return (AAR) and abnormal trading volume activity (ATVA). Analysis model in this research is event study which has 7 days window period (23 September - 2 October 2015). Hypothesis testing used are one sample t-test and paired sample t-test. Using purposive sampling, in this research there is 239 samples. The results of this research based one sample t test showed that the market reacts before the announcement economic policy package II, while at the event date, and after announcement economic policy package II, stock market did not react significantly. The results from the paired sample t test of the average abnormal return and the average abnormal trading volume activity shows that there is no significant difference before and after the event. From the results of this research concluded that the Indonesian capital market is efficient in semi-strong form. Keywords: Announcement of Economic Policy Package II, Stock Market Reaction, Efficient Market, Event Study, Average Abnormal Return, Average Abnormal Trading Volume

DYNAMIC CAPABILITY THEORY: PERSPEKTIF AKUNTANSI Evayani Evayani; Evi Mutia; Muhammad Saleh; Syarifah Rahmawati
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i2.21770

Dynamic capabilities are described as a company's ability to change, and given the changing environment. The dynamic capabilities perspective is in its efforts to explain competitive advantage in a dynamic environment. Currently, dynamic capabilities have been implemented in various aspects, including, marketing, production, resources, and also accounting. The purpose of this study is to provide an overview of the application of Dynamic Capability Theory, viewed from an accounting perspective. This research method is descriptive analysis. The analysis, found that dynamic capability theory, through an accounting perspective, is related to the fields of sharia accounting, government accounting, accounting information systems, financial accounting and corporate governance. The analysis carried out descriptively is a limitation of this study. Therefore, it is recommended that in the future, it can be done by interviewing stakeholders.

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