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All Journal Jurnal Akuntansi Indonesia Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen Jurnal Bisnis dan Ekonomi JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Jurnal Mahasiswa Pasca Sarjana Students´ Journal of Accounting and Banking Proceeding SENDI_U Jurnal Akuntansi Bisnis Akuisisi : Jurnal Akuntansi Accounting Analysis Journal Jurnal Ilmiah Universitas Batanghari Jambi JMM (Jurnal Masyarakat Mandiri) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) IIJSE Jurnal Ekonomi, Manajemen, Akuntansi
Kentris Indarti
Fakultas Ekonomika Dan Bisnis, Universitas Stikubank Semarang
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP PROFITABILITAS BANK (Studi Pada Bank Umum Yang Go Public di BEI Periode Tahun 2013-2015) Rizka Dyah Lukitasari, 14.05.62.0003; Indarti, MG. Kentris
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study examines the factors that affect the profitability of banking companies listed on the IDX period 2013-2015. This research is conducted in Bursa Efek Indonesia by using unit of analysis of banking company. Sampling method using purposive sampling, that is sample determination technique by using certain criteria. The relationship or influence between variables is explained by using multiple linier regression analysis method and hypothesis test (t test). The result of the research shows that variable of Loan to Deposit Ratio (LDR) has positive and insignificant effect to profitability, so hypothesis 1 is unacceptable, Non Performing Loan (NPL) variable has positive and insignificant effect on profitability, so hypothesis 2 Unacceptable, Good Corporate Governance (GCG) variable has a positive and significant influence on profitability, so hypothesis 3 is acceptable, Net Profit Margin (NPM) variable has positive and significant influence to profitability, so hypothesis 4 is acceptable, variable of Capital Adequacy Ratio (CAR) has a negative and significant influence on profitability, so hypothesis 5 is unacceptable, Inflation variables have a negative and significant impact on profitability, so hypothesis 6 is acceptable.Keywords: LDR, NPL, GCG, NPM, CAR, Inflation and Profitability
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN MODAL INTELEKTUAL Andani Parameswari, 12.05.52.0223; Indarti, MG. Kentris
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students' Journal of Accounting and Banking

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This study aims to analyze the effect of profitability, company age, firm size, leverage and growth on intellectual capital disclosure on manufacturing companies listed on the Stock Exchange in the period 2012-2015. In this study the researchers used the entire manufacturing population listed on the BEI in the period 2012-2015. The method used is purposive sampling method. The test equipment in this study used multiple linear regression. The result of this research is profitability have positive effect on intellectual capital disclosure. While the age of the company, firm size, leverage and growth does not affect the disclosure of intellectual capital.Keywords: Profitability, Company Age, Firm Size, Leverage, Growth, Intellectual Capital Disclosure
PENGARUH RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, CAPITAL ADEQUACY RATIO (RGEC) DAN BIAYA OPERASIONAL TERHADAP PENDAPATAN OPERASIONAL (BOPO) TERHADAP KINERJA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) (Studi Empiris Pada Bank Umum Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2012-2015) Uky Megawati, 14.05.62.0009; Indarti, MG. Kentris
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students' Journal of Accounting and Banking

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This study aims to test and analyze the effect of RGEC and BOPO on Bank Performance at Commercial Banks listed on the Indonesia Stock Exchange (IDX).The population of this study are Commercial Banks listed on Indonesia Stock Exchange (BEI) during 2012-2015 which report complete financial statements and published on Indonesia Capital Market Directory (ICMD) and idx website. The sample that entered in this research criterion is 122 bank by using purposive sampling method. Methods of data analysis in this study using multiple linear regression analysis with SPSS 20 program.. The results showed that the variable of Non Perfoming Loan (NPL), Good Corporate Governance (GCG), and Capital Adequancy Ratio (CAR) have a positive influence on Return On Asset (ROA), while Net Interest Margin (NIM) on Return On Asset (ROA), as well as Operational Expense / Operating Income (BOPO) which has a significant negative effect on Return On Assets (ROA), while Loan to Deposit Ratio (LDR) has no significant positive effect on Return On Assets (ROA).Keywords: Return On Asset (ROA), Non Performing Loan (NPL), Loan Deposit Ratio (LDR), Good Corporate Governance (GCG), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR), Operating Expense to Operating Income
PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA ALOKASI UMUM (DAU) TERHADAP PDRB DENGAN BELANJA MODAL SEBAGAI VARIABEL MEDIATING (Studi Kabupaten/Kota di Provinsi Jawa Tengah Tahun 2013 – 2015 Vivi Dela Safindah, 14.05.52.0252; Indarti, MG. Kentris
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

The objective of this research was to analyze the effect of capital expenditure in mediating the relationship between Regional Generated Revenues and General Allocation Fund to the economic growth as measured by the Regional Gross Domestic Product (PDRB). Secondary data of those variables were collected from 35 regency/municipality in Central Java Province for the period of 2013 to 2015. Analysis technique using by path analysis.The results of the research showed (1) there is a positive influence and significant Regional Generated Revenues effect on capital expenditure, (2) there is a positive influence and significant General Allocation Fund effect on capital expenditure, (3) there is a positive influence and significant Regional Generated Revenues effect on economic growth (PDRB), (4) there is a positive influence and significant General Allocation Fund effect on economic growth (PDRB), (5) there is a negative influence and did not significant capital expenditure effect on economic growth (PDRB),(6) the variable capital expenditures are not proven to mediate the influence of Regional Generated Revenues effect on economic growth (PDRB),(7) the variable capital expenditures are not proven to mediate the influence of General Allocation Fund effect on economic growth (PDRB).Keywords: Regional Generated Revenues, General Allocation Fund, Capital Expenditure, Economic Growth, Regional Gross Domestic Product (PDRB)
HUBUNGAN ANTARA KUALITAS LABA, ASIMETRI INFORMASI, DAN BIAYA MODAL EKUITAS: PENGUJIAN MENGGUNAKAN ANALISIS JALURPADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2014-2016 Isaura Tribuana Puteri, 14.05.52.0250; Indarti, MG. Kentris
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study examines the direct and indirect impacts of earnings quality on cost of equity capital by using path analysis. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange 2014-2016.Data were collected using purposive sampling method of the companies listed in the Indonesia Stock Exchange.(1) The results of the study found that earnings quality had a not significant positive effect on the cost of equity capital. These results indicate that the greater the value of earnings quality, the lower the cost of equity capital. (2) The results found that earnings quality had a significant negative effect on information asymmetry. These results indicate that a company that has low earnings quality, the information asymmetry of the company is higher. (3)The results of the study found that information asymmetry had a not significant positive effect on the cost of equity capital. These results indicate that the size of earnings management behavior does not determine the increase in the cost of equity capital. (4) The results of the study did not find a direct influence but the researchers managed to find the indirect effect of earnings quality as measured by discretionary accruals on the cost of equity capital. Keyword: earnings quality, information asymmetry ,cost of equitycapital, discretionary accrual
DETERMINAN INTEGRITAS LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN YANG MENGIKUTI PROGRAM CORPORATE GOVERNANCE PRECEPTION INDEX TAHUN 2011-2014) Widiatmoko, J.; Indarti, MG. Kentris; Novia Kurniawati, Puji
Proceeding SENDI_U 2017: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

The purpose of this study was to analyze the influence of corporate governance, independence, audit quality and size of the integrity of the financial statements on the company's corporate governance program preception CGPI index in 2011-2014.The population is all companies follow corporate governance program preception CGPI index in 2011- 2014. The sample in this study as many as 70 companies. The sampling technique used purposive sampling. The analytical tool used is a linear regression analysis.The results of the analysis can be concluded that: Corporate governance perception index positive and significant impact on the integrity of financial statements. The independence is not significant positive effect on the integrity of financial statements. Quality audits significant positive effect on the integrity of financial statements. Size companies significant positive effect on the integrity of financial statements. Keywords: GCG, independence, audit quality, size and integrity of financial statements
CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN DAN KINERJA KEUANGAN PERUSAHAAN Malau, Joel Pardin; Widiatmoko, Jacobus; Indarti, MG. Kentris
Proceeding SENDI_U 2019: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

This study aims to examine the effect of corporate governance, liquidity, and company growth on financial performance in companies that are included in corporate governance perception indexs and are listed on the Indonesia Stock Exchange during 2014-2017. By using purposive sampling method obtained data as much as 56. The results of hypothesis testing indicate that corporate governance and liquidity have a positive effect on the company's financial performance. As good as the governance and the more liquid a company is, the better the financial performance. Conversely, the company's growth is not proven to affect the company's financial performance. Keywords: Good Corporate Governance, Liquidity, Company Growth, and financial performance
HUBUNGAN DINAMIS ANTARA KURS DOLLAR/RUPIAH TERHADAP INDEKS HARGA SAHAM (IHSG) S, Loriennita Agustina; Indarti, MG Kentris
Jurnal Ilmiah Telaah Manajemen Vol 2 No 3 (2005): Vol. 2 No. 3 2005
Publisher : Jurnal Ilmiah Telaah Manajemen

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Abstract

The objective of this research is to find out empirical evidence of the fluctuation that occur on stock price index can be explained by the fluctuation of exchange rate of Rupiah to American Dollar. And the correlation between both. This research examine the correlation between exchange rate of Rupuah to American Dollar by stock price index predicted in sector, LQ 45 index, and thoroughly. The population of this research was thoroughly stock price index, LQ 45 companies, and sector index covering period during 2001-2004.Sample period covering September 1, 2001 to August 30, 2004. The sample continued previous research using periode August 1, 1997 to August 31, 2001. The research hypotheses were tested using Error Correction Model (ECM) and Causality.The result of this research show that in short term generally only occur one stream correlation, stock price correlated negatively to exchange rate. Meanwhile, only stock price index from farm sector has causality to exchange rate in long term. Its correlation is positive.
Book Tax Differences, Operating Cash Flow, Leverage and Earning Persistence in Indonesia Manufacturing Companies Widiatmoko, Jacobus; Indarti, MG. Kentris
Jurnal Dinamika Akuntansi Vol 11, No 2 (2019): September 2019
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v11i2.20481

Abstract

Current earnings can be used by investors to predict future earnings if the earnings are of high quality (persistent). This study examines the effect of book tax differences, operating cash flow and debt level on earnings persistence. This study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2016 as populations. Based on data analysis with ordinary least square regression, the results show that two hypotheses are accepted, namely temporary book tax differences and cash flow from operating. As hypothesized, book tax differences negatively affect earnings persistence and operating cash flow has a positive effect on earnings persistence. Meanwhile, permanent book tax differences have not been proven to influence earnings persistence.
PELATIHAN DAN PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN-ENTITAS MIKRO KECIL MENENGAH BAGI PELAKU UMKM Kentris Indarti, Maria Goreti; Widiatmoko, Jacobus; Setiawan, Mulyo Budi; Badjuri, Achmad
JMM (Jurnal Masyarakat Mandiri) Vol 5, No 3 (2021): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (31.837 KB) | DOI: 10.31764/jmm.v5i3.4696

Abstract

Abstrak:       Kegiatan  pengabdian masyarakat ini bertujuan memberi pemahaman tentang arti penting laporan keuangan bagi pelaku UMKM pengrajin bambu di Jawa Tengah serta  memberi pelatihan dan pendampingan  agar mereka mampu menyusun laporan keuangan berdasarkan standar akuntansi yang berlaku, yaitu SAK EMKM dan mengimplementasikan dalam usaha mereka. Berdasarkan komunikasi awal dengan mitra, diperoleh informasi masalah yang dihadapi yaitu belum memahami arti penting dan manfaat laporan keuangan, belum menyusun laporan keuangan dengan benar, dan belum mampu menghitung laba rugi dan tidak mengetahui apakah proses produksi sudah dilakukan dengan efisien, sehingga tidak mengetahui perkembangan usaha mereka. Solusi yang ditawarkan adalah memberi pelatihan dan pendampingan dalam penyusunan laporan keuangan berdasar SAK EMKM. Metode pelaksanaan yang digunakan: ceramah untuk menyampaikan konsep materi, praktik menyelesaikan satu siklus akuntansi dalam bentuk kasus, dan melakukan pendampingan di lapangan. Hasil monitoring dan evaluasi  menunjukkan bahwa para peserta mampu menyerap lebih dari 70% materi pelatihan yang diberikan. Para peserta juga merasa puas dan memandang bahwa pelatihan SAK EMKM ini penting dan bermanfaat. Abstract:  This community service activity aims to provide an understanding of the importance of financial reports for bamboo craftsmen MSMEs in Central Java and provide training and assistance so that they are able to prepare financial reports based on applicable accounting standards, namely SAK EMKM and implement them in their business. Based on initial communication with partners, information on the problems faced were obtained, namely not understanding the importance and benefits of financial statements, not preparing financial reports correctly, and not being able to calculate profit and loss and not knowing whether the production process was carried out efficiently, so that they did not know business developments they. The solution offered was to provide training and assistance in preparing financial reports based on SAK EMKM. The implementation method used: lectures to convey material concepts, practice completing one accounting cycle in the form of cases, and providing assistance in the field. The results of monitoring and evaluation showed that the participants were able to absorb more than 70% of the training material provided. The participants were also satisfied and saw that the SAK EMKM training was important and useful.
Co-Authors 04.05.52.0074 Hendra Kurniawan 06.05.52.0100 Hendra Imam Saputra 08.05.52.0076 Cicik Armita 08.05.52.0077 Fauzia Oktavia Menawati 08.05.52.0078 Tri Seftiana 08.05.52.0079 Yuliana 08.05.52.0097 Abimael Setyo Prabowo 08.05.52.0169 Dewi Yuni Astuti 08.05.52.0197 Stepanus Kuncoro 09.05.52.0069 Rina Mukti 09.05.52.093 Dewi Mayasari 10.05.52.0047 Yeni Handayani 10.05.52.0125 Indah Nurhayati 10.05.52.0129 Lusi Extaliyus 10.05.52.0133 Ahmad Hasan Deni Prakasiwi 10.05.52.0151 Nurfi Ainush Shofa, 10.05.52.0151 10.05.52.0168 Fandi Nur Hendrawan 10.05.52.0181 Indra Tri Susharyono 11.02.52.0039 Siti Nasrofah, 11.02.52.0039 11.05.52.0012 Natalia Kristiani Turnip 11.05.52.0052 Diah Ayu Agustin L, 11.05.52.0052 11.05.52.0076 Nurul Laila, 11.05.52.0076 11.05.52.0110 Nilam Maulida Hapsari, 11.05.52.0110 11.05.52.0132 Ika Mayangsari 11.05.52.0135 Faizal Mochamad, 11.05.52.0135 11.05.52.0170 Akbar Hadi Winoto, 11.05.52.0170 12.05.52.0040 Septi Zaerina Eliza R., 12.05.52.0040 12.05.52.0141 Milawati, 12.05.52.0141 12.05.52.0189 Addienda Kamilia Insani, 12.05.52.0189 12.52.02.0180 Mukaromah, 12.52.02.0180 Achmad Badjuri Achmad Badjuri Achmad Badjuri Adinda, Tasya Agus Suharno Agustina, Belinda Akbar Hadi Winoto, Akbar Hadi An-Nisha Dewi Puspaningrum Andani Parameswari, 12.05.52.0223 Angga Eka Saputra, 12.05.52.0072 Angga Eka Saputra, 12.05.52.0072 Anggraeni, Arista Widya Aquilla Nency Ditya Arimbi, Roro Ayu Dewi Arini Hidayati, 13.05.52.0183 Arini Hidayati, 13.05.52.0183 Bangun, Aldo Kristona Chika Adelia Agustin Devina, Bernadetta Eka Mega Puspita Rahayu, 13.05.52.0022 Eka Mega Puspita Rahayu, 13.05.52.0022 Erliva Oktavita, 11.05.52.0016 Erliva Oktavita, 11.05.52.0016 Evania, Linda Febrina Hary Putri, 14.05.52.0089 Hermawati, Pramusinta Iis Fitriani, 13.05.52.0203 Iis Fitriani, 13.05.52.0203 Ika Rachmawati Isaura Tribuana Puteri, 14.05.52.0250 Jacobus Widiatmoko, Jacobus Joel Pardin Malau, 14.05.52.0182 Kartika Andi Kurniasari, Almanda Kurniawati, Thalia Arum Liviana, Audymia Loriennita Agustina S Luluk Muhimatul Ifada Lusi Extaliyus Malau, Joel Pardin Muhammad Fauzan Mulyo Budi Setiawan Mulyo Budi Setiawan napitu, ike oktavia Novi Kurniawati Novia Kurniawati, Puji Novita Puspita Shanti Nungki Pradita Nurasih Yuni Utami, 12.05.52.0122 Nurasih Yuni Utami, 12.05.52.0122 Olivia Nadia Lisa Febriyani, 13.05.52.0205 Otty Trisari Trisari Prastyanti, Tessa Rachel Pratiwi, Annisa Anjani Puji Novia Kurniawati, 12.05.52.0069 Puji Novia Kurniawati, 12.05.52.0069 Rahmatika Yunita, 13.05.52.0102 Rahmatika Yunita, 13.05.52.0102 Rizka Dyah Lukitasari, 14.05.62.0003 Rizka Dyah Lukitasari, 14.05.62.0003 Ruri Prahesti, 13.05.52.0230 Ruri Prahesti, 13.05.52.0230 Sari, Kiki Evita Kenada Setyowidi, Meriana Nur Silviana Fauziah, 13.05.52.0120 Silviana Fauziah, 13.05.52.0120 Susana Dewi Astutik, 13.05.52.0234 Susana Dewi Astutik, 13.05.52.0234 Tian Ariyanto Tri Ambarwati Uky Megawati, 14.05.62.0009 Uky Megawati, 14.05.62.0009 Ulfa Fauzi Jamalallail Viona Adikasiwi Vista Anggraeni, Anindita Vivi Dela Safindah, 14.05.52.0252 Vivi Dela Safindah, 14.05.52.0252 Vivi Nur Malasari, 14.05.52.0248 Widiatmoko, Jacobus Winda Zuliyanti, 14.05.62.0005 Winda Zuliyanti, 14.05.62.0005 Yohanes Yohanes