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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) MODUS-Jurnal Ekonomi dan Bisnis Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Akuntansi dan Pajak Jurnal Ilmiah Universitas Batanghari Jambi Jurnal RAK (Riset Akuntansi Keuangan) EKONOMIS : Journal of Economics and Business Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL AKUNTANSI Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) JAZ: Jurnal Akuntansi Unihaz Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Manajemen Ubhara Jurnal Akuntansi : Transparansi dan Akuntabilitas JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Endang Masitoh
Universitas Islam Batik Surakarta
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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DETERMINAN KINERJA KEUANGAN PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2018 Mus Yulianto; Siti Nurlaela; Endang Masitoh
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 5, No 1 (2020): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v5i1.284

Abstract

Stabilitas jasa keuangan Indonesia dalam kondisi yang terjaga, ditandai dengan peningkatan kinerja perbankan, namun perlu adanya pemerataan peningkatan kinerja diseluruh bank di Indonesia untuk menghadapi kemungkinan ketidakstabilan ekonomi global. Kinerja perbankan dapat dilihat melalui kinerja keuangan. Penelitian ini bertujuan untuk mengetahui pengaruh Capital Adequacy Ratio (CAR), Loan to Deposite Ratio (LDR), Non Perfoming Loan (NPL), Biaya Operasional Pendapatan Operasioanal (BOPO), Total Aset Turnover (TATO) dan Bank Size (BS) terhadap kinerja keuangan perbankan yang diukur melalui  Return On Asset (ROA). Metode penelitian menggunakan regresi linier berganda  dengan data perbankan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2018 sebanyak 45 bank dengan Purposive Sampling terdapat 23 perusahaan sehingga diperoleh 138 data penelitian. Hasil penelitian menunjukkan bahwa CAR, TATO dan BS berpengaruh positif terhadap ROA, NPL dan BOPO berpengaruh negatif terhadap ROA sedangkan LDR tidak berpengaruh berpengaruh terhadap ROA. Hasil penelitian ini diharapkan dapat menjadi acuan dalam peningkatan kinerja keuangan perbankan yang ada di Indonesia.Kata Kunci: BOPO, BS, CAR, LDR, NPL, ROA, TATO
Institutional Ownership, Audit Quality, Gender Diversity and Political Connection to Tax Aggressiveness in Indonesia Fachrul Ananto Firdaus; Siti Nurlaela; Endang Masitoh
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 6 No. 2 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i2.91

Abstract

This study aims to empirically prove the influence of Institutional Ownership, Audit Quality, Gender Diversity, and Political Connection to Tax Aggressiveness. This study used a sample of companies listed on the LQ 45 Indonesia Stock Exchange during the period 2013 – 2019. The sample usage in this study was 13 LQ 45 companies with purposive sampling og 91 sampels during 2-13 – 2019 listed on the Indonesia Stock Exchange. The research method used in this study was the panel data regression model. The results showed that the quality of audits had a positive effect and political connections negatively influenced tax aggressiveness while institutional ownership an gender diversity had no effect on tax aggressiveness.
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR Venesa Yurika Avisha; Riana Rachmawati Dewi; Endang Masitoh
Jurnal Ilmiah Manajemen Ubhara Vol 2, No 2 (2020): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v2i2.763

Abstract

Return saham merupakan imbalan atas keberanian investor dalam menanggung risiko atas investasi yang dilakukannya. Tujuan dalam penelitian ini yakni untuk mengetahui pengaruh Quick Ratio, Earning Per Share, Return On Equity dan Net Profit Margin terhadap return saham pada perusahaan manufaktur. Penelitian ini dilakukan di Bursa Efek Indonesia 2015-2018. Penelitian ini termasuk ke dalam penelitian kuantitatif. Sampel yang digunakan dalam penelitian ini adalah 14 perusahaan manufaktur sub sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2018. Metode pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Metode analisis data yang digunakan adalah metode analisis regresi linier berganda, selain pengujian analisis regresi linier berganda juga terdapat uji asumsi klasik dan pengujian hipotesis. Berdasarkan hasil penelitian dan pembahasan dapat diketahui bahwa secara parsial EPS, QR, ROE dan NPM berpengaruh signifikan terhadap Return Saham.
Faktor-Faktor yang Mempengaruhi Struktur Modal pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Dahlia Nur Muslimah; Suhendro Suhendro; Endang Masitoh
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 1 (2020): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.334 KB) | DOI: 10.33087/jiubj.v20i1.821

Abstract

The purpose of this study is to examine and analyze the factors that influence the capital structure. The independent variables in this study are profitability, liquidity, company size, and asset structure. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange in the period 2016-2018. The sample selection technique used in this study was purposive sampling and 34 company samples were obtained over a period of 3 years so that 102 company samples were obtained. The analytical method used in this study is multiple linear regression. The results of this study simultaneously show that profitability, liquidity, asset structure, and company size significantly influence the capital structure. The results of the research partially show that profitability, liquidity, and asset structure have an influence on capital structure, while company size has no effect on capital structure.
Penerapan Sistem Pengendalian Intern atas Persediaan Barang pada PT.Mica Jaya Pratama Pungky Rahmawanti; Endang Masitoh; Anita Wijayanti
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.954 KB) | DOI: 10.33395/owner.v4i1.213

Abstract

This study aims to find out how the application of internal control over inventory of goods at PT Mica Jaya Pratama Solo. This research is a qualitative research that is by conducting both structured and unstructured interviews to determine the internal control carried out by the company. In this study the variables are the principles of internal control such as adequate separation of duties (organizational structure), determination of adequate responsibilities (system of authority), design and use of documents and adequate records (healthy practices), physical control of assets and records adequate (healthy practice), independently verify performance (HR). The result of this study is that the inventory control system at PT. Mica Jaya Pratama is in accordance with the SOP, but in an adequate separation of duties there is no division between the purchasing division and the finance division.
Analisis Determinan Pengungkapan Internet Financial Reporting pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tria Meinawati; Suhendro Suhendro; Endang Masitoh
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.253

Abstract

Internet Financial Reporting merupakan pelaporan informasi keuangan melalui internet. Tujuan dari penelitian ini menganalisis pengaruh dari Profitabilitas, Likuiditas, Ukuran Perusahaan, Umur Perusahaan dan Reputasi Auditor terhadap pengungkapan Internet Financial Reporting pada perusahaan Manufaktur di Indonesia. Populasi dalam penelitian ini yaitu seluruh perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia sampai dengan tahun 2018. Teknik pengambilan sampel dalam penelitian ini menggunakan metode Purposive Sampling dan diperoleh sampel sebanyak 89 perusahaan dengan periode pengamatan 2017-2018. Data sampel kemudian dianalisis menggunakan analisis regresi linear berganda menggunakan SPSS 22. Hasil dalam penelitian ini menunjukkan bahwa Profitabilitas, Ukuran Perusahaan, Umur Perusahaan dan Reputasi Auditor berpengaruh secara parsial terhadap pengungkapan Internet Financial Reporting. Sedangkan Likuiditas tidak berpengaruh secara parsial terhadap pengungkapan Internet Financial Reporting. Sedangkan secara simultan Profitabilitas, Likuiditas, Ukuran Perusahaan, Umur Perusahaan dan Reputasi Auditor secara bersama-sama mempunyai pengaruh terhadap pengungkapan Internet Financial Reporting.
Pengaruh Pendidikan, Pemahaman Akuntansi, dan Pengalaman Kerja terhadap Penyusunan Laporan Keuangan Nurwanto Nurwanto; Riana Rachmawati Dewi; Endang Masitoh
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.693

Abstract

The preparation of financial statements can be influenced by education, understanding of accounting, and work experience. This study aims to determine the effect of education, accounting understanding, and work experience on the preparation of financial statements. This research is quantitative. The number of samples was 60 employees of the Surakarta Islamic Study Council Foundation which were selected using saturated sampling. Multiple linear regression analysis was used as a data analysis technique. This research is shown based on the acquisition of t count 2,263 > t table 2,003, sig. of 0.028 <0.05, meaning that it accepts H1, meaning that education has a significant positive effect on the preparation of the financial statements of the Surakarta Islamic Study Council Foundation. Obtaining t arithmetic 4.087 > t table 2.003, sig. of 0.000 <0.05, meaning that it accepts H2, meaning that accounting understanding has a significant positive effect on the preparation of the financial statements of the Surakarta Islamic Study Council Foundation. The value of t arithmetic is 4.768 > t table 2.003, sig. 0.000 <0.05, means accepting H3, meaning that work experience has a positive influence on the preparation of the financial statements of the Surakarta Islamic Study Council Foundation. The conclusion is that education, understanding of accounting, and work experience have a significant positive effect on the preparation of financial statements at the Surakarta Islamic Study Council Foundation.
PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BEI Kharisma Aulia Dianitha; Endang Masitoh; Purnama Siddi
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 8 No 2 (2020): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v8i2.2874

Abstract

ABSTRACT The purpose of this study is to determine the effect of financial ratios on profit growth in the food and beverage sub-sector manufacturing companies. The variables in this study are Quick ratio (QR), Debt to Equity Ratio (DER), Net Profit Margin (NPM), and Return on Investment (ROI). Sampling uses a purposive sampling technique with certain criteria. Which produced a sample of 12 food and beverage companies listed on the Indonesia Stock Exchange in 2015-2018. The analysis in this study uses multiple linear regression analysis by showing the results that Quick Ratio, Debt to Equity Ratio, Net Profit Margin has no effect on earnings growth, while Return On Investment has an effect on earnings growth. Key Words: QR, DER, NPM, ROI, Growth Profits
Pengaruh Internal dan Eksternal Perusahaan terhadap Nilai Perusahaan pada Perusahaan Properti dan Real Estate Santi Duwi Nuryani; Anita Wijayanti; Endang Masitoh
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.199

Abstract

This study aims to test and analyze the influence of leverage, liquidity, inflation, and interest rates on the value of the company. Property and real estate companies listed on the Indonesia Stock Exchange in 2016-2019 as a population. Purposive sampling method for sampling and research is quantitative type. The data sources used secondary data are obtained from annual financial statements and analysis used multiple linear regressions. The results of research into external factors of the company namely inflation and interest rates influenced the increase in the value of the company. While the company's internal factors namely leverage and liquidity do not affect the increase in the value of the company.
Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi (Studi Empiris Pada Boys Bakery and Cake Sukoharjo) Annisa&#039; Amanattyas wahyudi Putri; Endang Masitoh; Purnama Siddi
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.293

Abstract

This study aims to examine and analyze the effect of user involvement, personal technical skills, top management support (organizational structure), formalization of system development and training and education programs on the performance of accounting information systems. Sources of data are primary data in the form of answers to angke and secondary data in the form of an overview of Boys Bakery and Cake. The method used in this study is the classical assumption test and multiple linear regression analysis with the help of the SPSS version 26 program. The population in this study was 74 people. The sample was selected from the purposive sampling method as many as 55 people from several sections and branches. The results of this study indicate that user involvement and training programs have an effect on the performance of the Accounting Information System while personal engineering skills, top management support (organizational structure), formalization of system development have no effect on the performance of the Accounting Information System.
Co-Authors Adi Hartopo Anita Wijayanti Anita Wijayanti Annisa&#039; Amanattyas wahyudi Putri Ardo Muhamad Richard Azka Zahrotun Nisa Dahlia Nur Muslimah Deni Fitriani Dian Eva Marlinda Fachrul Ananto Firdaus Ilham Ahmad Maulana Kartika Hendra Titisari Kharisma Aulia Dianitha Mus Yulianto Nesti Rahmawati Trisnanda Nia Agustina Dewi Novi Catur Prasetyo Nunung Harnanto Nurwanto Nurwanto Oktavia nur hidayah Pungky Rahmawanti Purnama Siddi Purnama Siddi Rani Milansari Rekno Agustina Riana R Dewi Riana R. Dewi Riana Rachmawati Dewi Riana Riana Santi Duwi Nuryani Sholikha Nur Rohmah Siti Nurlaela Suhendro Suhendro Tria Meinawati Venesa Yurika Avisha Yesi Benita Yuli Chomsatu