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Aktivitas Komite Audit dan Dewan Direksi Independen terhadap Kinerja Keuangan pada Perusahaan yang terindeks LQ45 Periode 2017-2019 Susi Sunanti; Nur Afridah; Andi Yulianto; Indah Dewi Mulyani; Hilda Kumala Wulandari
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

Many previous studies have stated that financial performance such as the activities of the audit committee, independent board of directors can affect firm value. These results are confirmed by agency theory in financial performance in companies. The research also tries to prove again the confirmation of the previous or previous agency theory. This research was carried out on issuers of financial and banking institutions that were listed on the Indonesia Stock Exchange at the end of 2019, starting from the 2017 to 2019 research period. The sample used was purposive sampling technique, obtained 61 issuers as samples, then the data was analyzed by regression. multiple linear. The results of this study indicate that the activities of the audit committee and the board of directors of financial performance have an influence on the company's financial performance. This research can be said to be quite effective in working for the company, especially the sample in this study during the observation period. This is reflected by two of the three variables that have a significant effect on firm value as a reflection of the response to agency theory informed by the sample firms.
Dampak Indikator Rasio Keuangan terhadap Profitabilitas Bank Umum Konvensional di Indonesia Sasti Wulandari; Yenny Ernitawati; Nur Afridah; Andi Yulianto; Indah Dewi Mulyani
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study aims to measure the performance of a bank in terms of risk, income, and capital in Conventional Banks in Indonesia in the period 2017 to 2019. The data in this study used a sample of 42 Conventional Banks in Indonesia from 2017 to 2019. NonPerfoming Financing is to measure the quality of an asset, credit risk (financing), liquidity risk is promulgated by the financing to deposit ratio, and the size of a company is measured using total assets. Return on equity and net interest margin are used to measure efficiency analysis. Meanwhile, capital is measured using capital adequacy. The financial statement data used in this study consisted of ROE, FDR, NPF, BOPO, CAR, NOM and Bank Size. The data in this study shows a relationship with the indicators of a financial profitability ratio in Conventional Banks. Based on an analysis and interpretation of the data that has been carried out, it can be concluded that only one ratio, namely the size of the bank, has a positive influence on ROE, while the financing to deposit ratio, nonperfoming financing, operating costs, capital adequacy ratio, net interest margin does not have a significant effect on ROE in Conventional Banks.
Pengaruh Jumlah Kendaraan Bermotor, Penerimaan Pajak, dan Pertumbuhan Ekonomi terhadap Penerimaan Pajak Kendaraan Bermotor Ismi Nur Kholifah; Hilda Kumala Wulandari; Dumadi; Indah Dewi Mulyani; Slamet Bambang Riono
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study aims to measure the performance of a bank in terms of risk, income, and capital in Conventional Banks in Indonesia. The data in this study used a sample of 42 conventional banks in Indonesia from 2017 to 2019. Nonperfoming financing is to measure the quality of an asset, credit risk (financing), liquidity risk is promulgated by the Financing to Deposit Ratio, and the size of a company is measured using total assets. Return On Equity and Net Interest Margin are used to measure efficiency analysis. While capital is measured using capital adequacy, The financial statement data used in this study consisted of ROE, FDR, NPF, BOPO, CAR, NOM and Bank Size. The data in this study shows a relationship with the indicators of a financial profitability ratio in conventional banks. Based on an analysis and interpretation of the data that has been carried out, it can be concluded that only one ratio, namely the size of the bank, has a positive influence on ROE, while the financing to deposit ratio, nonperfoming financing, operational costs, capital adequacy ratio, net interest margin does not have a significant effect on ROE in conventional banks.
Pajak Hiburan, Pajak Parkir dan Pajak Reklame terhadap Pendapatan Asli Daerah di Badan Pendapatan Daerah, Kabupaten Brebes Dhina Nur Farida; Mukson; Yenny Ernitawati; Indah Dewi Mulyani; Amelia Sholeha
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 2 (2021): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i2.979

Abstract

Local Revenue (PAD) is an important part of the area which is considered as the level of government independence in the financial sector, especially the Brebes Regency Government. To increase PAD, local governments must be able to explore sources that can generate income in their areas that have the potential to be taxed. Entertainment tax, parking tax and billboard tax are local taxes. These three taxes can be a potential source of funding to provide income for the regional treasury to meet regional needs that can spur economic development in Brebes Regency. This study aims to determine the effect of entertainment tax, parking tax and billboard tax on Brebes Regency PAD in 2015–2019. This research is a quantitative descriptive study. The data used is secondary data. Data collection techniques are carried out through observation, interviews and literature studies. Data analysis using SPSS is descriptive statistical analysis, classical assumption test, multiple linear analysis test, t test, F test, and determination coefficient test. The results showed that the entertainment tax partially had a significant effect on PAD; parking taxes partially have a significant effect on PAD; the billboard tax partially affects pad significantly. Simultaneously, entertainment tax, parking tax and billboard tax have a significant effect on PAD.
Pengaruh Beban Kerja, Kompensasi dan Motivasi Kerja Terhadap Loyalitas Karyawan di Toserba Yogya Losari Laela Maftukah; Azizah Indriyani; Indah Dewi Mulyani
SAKOLA: Journal of Sains Cooperative Learning and Law Vol 1, No 2 (2024): Oktober 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/sakola.v1i2.3238

Abstract

Tujuan dari penelitian ini  adalah untuk mengetahui pengaruh beban kerja,  kompensasi, dan  pekerjaan terhadap  loyalitas karyawan  di Jogja Department Store. Penelitian ini menggunakan metode penelitian  kuantitatif. Variabel bebas dalam penelitian ini adalah beban kerja (X1), kompensasi  (X2), dan motivasi kerja (X3),  dan variabel terikatnya adalah loyalitas karyawan (Y). Sampel jenuh  digunakan untuk pengambilan sampel  penelitian ini, yaitu 53 karyawan. Metode pengambilan sampelnya adalah probabilitas sampling. Jenis pengumpulan  datanya adalah data primer yang  dikumpulkan melalui observasi, wawancara, dan  angket. Penelitian ini  menggunakan SPSSv22 untuk pengolahan dan  analisisnya, meliputi analisis data deskriptif, analisis data kuantitatif,  uji validitas, uji reliabilitas, uji asumsi klasik, regresi linier berganda, dan  uji hipotesis. Hasil analisis menunjukkan bahwa loyalitas karyawan dipengaruhi secara signifikan oleh beban kerja, dengan nilai t hitung 2,459 t tabel 1,675 dan nilai signifikansi 0,009. Loyalitas karyawan dipengaruhi secara signifikan oleh kompensasi, dengan nilai t hitung 3,008 t tabel 1,675 dan nilai signifikansi 0,004. Loyalitas karyawan dipengaruhi secara signifikan oleh motivasi kerja, dengan nilai t hitung 2,779 t tabel 1,675 dan nilai signifikansi 0,008. Loyalitas karyawan dipengaruhi secara signifikan oleh beban kerja, kompensasi maupun motivasi kerja yang ditunjukan dengan nilai f hitung 46,729 0,05 dan nilai signifikansiny 0,000.