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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Abdimas Perbanas JURNAL MITRA MANAJEMEN
Putu Rani Adnyani Asak
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Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Mechanical Engineering Social Sciences Other

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ANALISIS LIKUIDITAS PT BANK IBK INDONESIA TBK SEBELUM DAN SESUDAH PENERAPAN PSAK 71 Bintang B Sibarani; Putu Rani Adnyani Asak
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 7, No 1 (2022): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : JURNAL BISNIS & AKUNTANSI UNSURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/.v7i1.860

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan Likuiditas sebelum dan sesudah penerapan PSAK 71 yang resmi diterapkan per 1 Januari 2020. PSAK 71 merupakan pencadangan atas menurunnya nilai aset keuangan yang berupa kredit. Objek penelitian ini adalah PT Bank IBK Indonesia Tbk. Metode yang digunakan adalah Paired Sample T-Test. Hasil uji Paired Sample T-Test mendapat nilai signifikasi 0,000 <0,005 yang artinya terdapat perbedaan likuiditas yang signifikan sebelum dan sesudah penerapan PSAK 71. Penerapan PSAK 71 menyebabkan likuiditas meningkat setelah menerapkan PSAK 71, karena perusahaan lebih aman dalam menghadapi masa–masa krisis dimasa yang akan datang disebabkan meningkatnya penerapan cadangan kerugian yang melindungi dana nasabah dan perusahaan itu sendiri. Saran yang dapat diberikan adalah perbankan diharapkan memberikan pelayanan yang maksimal kepada masyarakat dalam pemberian kredit guna pertumbuhan perekonomian namun harus menerapakan prinsip kehati-hatian dalam menyalurkan kredit, dalam rangka melindungi dana masyarakat. Begitupun dalam rangka pemberian kredit kepada perusahaan-perusahaan atau masyarakat untuk kepentingan pembiayaan. Karena cadangan kerugian menurut PSAK 71 dicatat/dibebankan diawal periode pemberian kredit. Kata Kunci : Likuiditas, PSAK 71
KEMAMPUAN ASIMETRI INFORMASI, KETIDAKPASTIAN LINGKUNGAN, BUDGET EMPHASIS, DAN KAPASITAS INDIVIDU SEBAGAI VARIABEL MODERASI TERHADAP PARTISIPASI ANGGARAN PADA BUDGETARY SLACK P. Rani Adnyani Asak; Gerianta Wirawan Yasa; Ida Bagus Putra Astika
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.02.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (88.794 KB)

Abstract

Public sector budget is the instrument of accountability to the management of public funds and the implementation of programs, which were funded by public. This budgeting system is also known as budget based on performance. Budgeting system based on performance is an efficient and participatory development process with the hope that it can improve agent performances. Government as an agent proposes further budget gets legalistas of the legislative. The growth of local budget in Badung Regency, Bali from 2006 until 2013 indicated that there was a budgetary slack. This happened because there were a few contingent factors that could strengthen or weaken the effect of correlation budgetary participations with the budgetary slack. This research will examine the ability of information asymmetry, environmental uncertainty, budget emphasis and individual capacity as moderating variables for budgetary participations on a budgetary slack. All data were collected using a survey method with multiple questioners and were analyzed using moderated regression analysis method. Environmental uncertainty is the only variable which can moderate (weaken) the impact of budgetary participation on the budgetary slack from a series of moderating variables which were included in the analysis of this study.
ANALISIS LIKUIDITAS PT BANK IBK INDONESIA TBK SEBELUM DAN SESUDAH PENERAPAN PSAK 71 Bintang B Sibarani; Putu Rani Adnyani Asak
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 7, No 1 (2022): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : JURNAL BISNIS & AKUNTANSI UNSURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v7i1.973

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan Likuiditas sebelum dan sesudah penerapan PSAK 71 yang resmi diterapkan per 1 Januari 2020. PSAK 71 merupakan pencadangan atas menurunnya nilai aset keuangan yang berupa kredit. Objek penelitian ini adalah PT Bank IBK Indonesia Tbk. Metode yang digunakan adalah Paired Sample T-Test. Hasil uji Paired Sample T-Test mendapat nilai signifikasi 0,000 <0,005 yang artinya terdapat perbedaan likuiditas yang signifikan sebelum dan sesudah penerapan PSAK 71. Penerapan PSAK 71 menyebabkan likuiditas meningkat setelah menerapkan PSAK 71, karena perusahaan lebih aman dalam menghadapi masa–masa krisis dimasa yang akan datang disebabkan meningkatnya penerapan cadangan kerugian yang melindungi dana nasabah dan perusahaan itu sendiri. Saran yang dapat diberikan adalah perbankan diharapkan memberikan pelayanan yang maksimal kepada masyarakat dalam pemberian kredit guna pertumbuhan perekonomian namun harus menerapakan prinsip kehati-hatian dalam menyalurkan kredit, dalam rangka melindungi dana masyarakat. Begitupun dalam rangka pemberian kredit kepada perusahaan-perusahaan atau masyarakat untuk kepentingan pembiayaan. Karena cadangan kerugian menurut PSAK 71 dicatat/dibebankan diawal periode pemberian kredit. Kata Kunci : Likuiditas, PSAK 71
Pelatihan Perpajakan Umkm Pada Lingkungan Universitas Dirgantara Marsekal Suryadarma Bintang B. Sibarani; Putu Rani Adnyani Asak; Zeta Ayleita R.V; Rio Johansen Tumanggor; Muhamad Ikmal Ramadhan
Jurnal Abdimas Perbanas Vol. 3 No. 2 (2022): Jurnal Abdimas Perbanas
Publisher : Perbanas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jap.v3i2.487

Abstract

This Community Service (PkM) aims to assist Micro, Small and Medium Enterprises (MSMEs) within UNSURYA in compiling tax reports related to MSMEs, which is the calculation of MSME Income Tax in accordance with the rates determined by the latest tax laws contained in harmonization. tax regulations and training for filling out the form 1721. This training is a continuous activity that is held in collaboration between the Faculty of Economics, Accounting Study Program, UNSURYA and the DJP of the East Regional Office. Assistance in the form of online training using the Zoom Meeting application. During the training, the discussion between the resource persons and the participants was guided by a moderator. As feedback and to find out the participants' understanding, a survey was conducted on the participants using a questionnaire on the google form. Based on the results of the evaluation after the PkM implementation, it showed that the PkM participants expressed satisfaction with the resource persons, the implementation of the activities, and the PkM objectives were achieved because the participants felt that they had benefited in the form of knowledge and skills about calculating MSME Income Tax (PPh) and the procedure for filling out formular 1721. Implications of PkM for MSMEs , Lecturers, Students, FE-UNSURYA and the Government. 
PENGARUH LABA AKUNTANSI, TINGKAT HUTANG, DAN ARUS KAS OPERASI TERHADAP DIVIDEN TUNAI (STUDI KASUS PADA PERUSAHAAN REAL ESTATE DAN PROPERTI) YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Pratami, Alya Fitri; Asak, Putu Rani Adnyani; Iswandir, Iswandir
JURNAL MITRA MANAJEMEN Vol 16 No 1 (2025): Jurnal Mitra Manajemen
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v16i1.1421

Abstract

The purpose of this research is to determine effect of accounting income, laverage, and operating cash flows on cash dividen of the real estate and property companies listed in Indonesia Stock Exchange period 2016-2020.  The research uses causal research design with the population of real estate and property companies listed in the Indonesia Stock Exchange period 2016-2020. This research uses purposive sampling method with the number of sampole of 6 which is a real estate and property companies listed in tne Indonesia Stock Exchange period 2016-2020. The data collection process in this resesarch was carried out using secondary data, that is financial report of real estate and property companies’ period 2016-2020 at Indonesia Stock Exchange.  The results of the partially research show that accounting income have an effect on cash divident, while laverage does not have an effect on cash divident, and the operating cash flows does not have an effect on cash divident. The results of the simultaneous research show that accounting income, laverage, and operating cash flows have significant positive to cash divident in real estate and property companies listed in the Indonesia Stock Exchange periode 2016-2020.   Keywords: Accounting Income, Laverage, Operating Cash Flows, Cash Dividen
Co-Authors Bintang B Sibarani Gerianta Wirawan Yasa Ida Bagus Putra Astika Iswandir Iswandir Muhamad Ikmal Ramadhan Pratami, Alya Fitri Rio Johansen Tumanggor Zeta Ayleita R.V