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All Journal JPPUMA: Jurnal Ilmu Pemerintahan dan Sosial Politik Universitas Medan Area Jurnal Akuntansi Indonesia
Universitas Muhammadiyah Malang
Economics, Econometrics & Finance Social Sciences

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Pengaruh Keputusan Investasi, Keputusan Pendanaan, dan Profitabilitas Terhadap Nilai Perusahaan (Pada Perusahaan Consumer Goods Industry yang terdaftar di BEI periode tahun 2018) Siti Alfiatul Ainuna
Jurnal Akuntansi Indonesia Vol. 16 No. 2 (2020): Agustus
Publisher : Universitas Gajayana Malang

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Penelitian ini bertujuan untuk menguji pengaruh keputusan investasi, keputusan pendanaan dan profitabilitas terhadap nilai perusahaan pada perusahaan consumer goods industry yang terdaftar di BEI periode tahun 2018. Jumlah perusahaan consumer goods industry yang terdaftar di BEI tahun 2018 adalah 56 perusahaan, dengan menggunakan metode purposive sampling dalam penentuan sampel diperoleh 47 perusahaan sebagai sampel. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan variabel keputusan investasi tidak berpengaruh positif terhadap nilai perusahaan, sedangkan variabel keputusan pendanaan dan profitabilitas berpengaruh positif terhadap nilai perusahaan. Kata Kunci: Keputusan Investasi, Keputusan Pendanaan, Nilai Perusahaan, Profitabilitas.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BEI) Agustina Agustina
Jurnal Akuntansi Indonesia Vol. 16 No. 2 (2020): Agustus
Publisher : Universitas Gajayana Malang

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Penelitian ini bertujuan untuk menguji secara empiris pengaruh corporate social responsibility dan capital intensity terhadap penghindaran pajak. Populasi penelitian ini adalah perusahaan yang terdaftar di Bursa efek Indonesia tahun 2018 yaitu sebanyak 627 perusahaan. Sampel penelitian ini berjumlah 33 perusahaan yang dipilih dengan metode purposive sampling. Data yang dipergunakan adalah data sekunder yang diperoleh dari Bursa Efek Indonesia (BEI) dan analisis data menggunakan analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa corporate social responsibility berpengaruh negatif secara signifikan terhadap penghindaran pajak dan capital intensity tidak berpengaruh terhadap penghindaran pajak. Kata Kunci : corporate social responsibility, capital intensity, penghindaran pajak
PENGARUH PENGENDALIAN INTERNAL DAN KEPUASAN KERJA TERHADAP KECENDERUNGAN KECURANGAN (FRAUD) (Studi pada Mc Donald’s Cabang Malang) ahmad anas athoulloh
Jurnal Akuntansi Indonesia Vol. 15 No. 2 (2019): Agustus
Publisher : Universitas Gajayana Malang

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This research aims to determine the effect of internal control and job satisfaction on the tendency of fraud in Mc Donald's Malang branch. The population in this research all employees of Mc Donald's Malang branch, amounting to 3 branches. The questionnaire was distributed to 49 respondents with the determination of the selected sample using the purposive sampling method. he data in this research were analyzed by using multiple linear regression analysis techniques. The results of this research stated that partially internal control does not affect the tendency of fraud, while job satisfaction has a negative and significant effect on the tendency of fraud. Simultaneously internal control and job satisfaction influence the tendency of fraud.
ANALISIS ANGGARAN MATERIAL PROYEK SEBAGAI ALAT PENGENDALIAN BIAYA PADA PERUSAHAAN KONSTRUKSI reny mony
Jurnal Akuntansi Indonesia Vol. 15 No. 1 (2019): Februari
Publisher : Universitas Gajayana Malang

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The purpose of this research is to find out whether the material budget can be used as cost control tool or not on CV Niny Pratama in project work and to find out the form of control done to reduce deviation. The data were obtained directly from CV Niny Pratama Ambon and were analyzed using variance analysis method. The analysis carried out includes material quantity and material price analysis. The data obtained were in form of Budget Plan (RAB) and the realization of Leihitu District Pustu Improvement project becoming Non-Inpatient Health Center. The result of this research indicated that material cost budget plan has functioned well as cost control tool seen from no adverse variants yet the company succeeds to grow variant that is profitable from material quantity and price. It because material quantity and price are actually lower than what has been budgeted.
PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN TERDAFTAR DALAM PEMERINGKATANCGPI Tahun 2016) Hidayatul Arohmah
Jurnal Akuntansi Indonesia Vol. 15 No. 1 (2019): Februari
Publisher : Universitas Gajayana Malang

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Abstract:This research aims to analyze and obtain empirical evidence about the effects of good corporate governance and leverage on tax avoidance. The independent variables used are good corporate governance and leverage. The dependent variable used is tax avoidance. The research population was companies listed in corporate governance perception index rank during 2016 years Sample was collected by purposive sampling method. Total 26 companies were taken as study’s sample. The analysis method of this research used regression. The results of this research showed that good corporate governance which is proxied by the CGPI score (corporate governance index perception) has an effect on tax avoidance which is proxied by the effective tax rate (ETR). The results of this research also showed that tax avoidance activities are influenced by leverage. Limitations of this research are used companies listed in corporate governance perception index during 2016 as the object of research so that the conclusions of this research can’t be drawn of each industries sector because each industrial sector and company has different policies. Keywords: Good corporate governance, Corporate governance perception index, leverage, tax avoidance
ANALISIS TARGET COSTING SEBAGAI SARANA PENGENDALIAN BIAYA PRODUKSI PADA UKM BROSEM KOTA BATU Dwi Kusuma Indiarti
Jurnal Akuntansi Indonesia Vol. 15 No. 1 (2019): Februari
Publisher : Universitas Gajayana Malang

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Abstract: Target costing is the determination of the maximum possible cost for the manufacture of a product and then designing a profitable prototype with the maximum cost constraints that have been set. The purpose of this research is to find out how the implementation of target costing in controlling production costs in UKM Brosem. This research method is a case study. The type of research used is quantitative descriptive. The object of this research is the UKM Brosem in Batu City. The results of research using target costing through the value engineering process in UKM Brosem is able to reduce production costs by replacing apple raw material suppliers. Through this process, the company can save production costs of Rp. 382 / cardboard. The efficiency of production costs is the difference between company calculations and calculations using target costing. Keywords: target costing, production costs, production cost efficiency
ANALISIS PERBANDINGAN EFISIENSI BANK UMUM SYARIAH DI INDONESIA DENGAN METODE DATA DEVELOPMENT ANALYSIS (DEA) alimatul Akhyu Al-Ulya
Jurnal Akuntansi Indonesia Vol. 15 No. 1 (2019): Februari
Publisher : Universitas Gajayana Malang

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Abstract: The aim of this study is to compare the efficiency level of Islamic Commercial Banks in Indonesia listed on a national bank and financial service authority in 2015-2017. The method used in this study is the method of Data Envelopment Analysis that assumed Constant Return to Scale (CRS). The result of the calculation of technical efficiency by using DEA from the performance of Islamic Commercial Banks in Indonesia in 2015-2017 that have not been effective yet. As for bank who received a score of efficiency highest during the period of research they were Bank Maybank Sharia Indonesia with score 100%. While the bank who received scores of efficiency lowest is Bank BRI Sharia with score 75.06%. Keywords: Islamic Commercial Banks, Efficiency, Data Envelopment Analysis (DEA).
The Practice of Paradiplomacy in Cooperation between the Yogyakarta Special Region Government and the Singapore International Foundation in the Education Sector Eva Yusnita Chandra
JPPUMA: Jurnal Ilmu Pemerintahan dan Sosial Politik UMA (Journal of Governance and Political Social UMA) Vol. 10 No. 1 (2022): JPPUMA: Jurnal Ilmu Pemerintahan dan Sosial Politik UMA (Journal of Governance
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jppuma.v10i1.6309

Abstract

This article aims to find out how the collaborative practices that occur between the Provincial Government of the Special Region of Yogyakarta (DIY) and the Singapore International Foundation (SIF) in the field of education. DIY is a province known as the "City of Education", but in reality, there are still several layers of society that need attention in terms of education, especially since the level of reading literacy is still low. Therefore, it is important to know the cooperation between DIY and SIF in the field of education, which focuses on increasing reading literacy in DIY. This study uses a qualitative descriptive method by taking data from the official websites of SIF and DIY, as well as news websites and related journal articles. The concept of Paradiplomacy is used in this study to describe the cooperation between DIY and SIF and its relation to international relations. The results obtained in this study are Word on Wheels (WoW) is the implementation of paradiplomacy practices between sub-state actors, which is DIY and SIF in the field of education. WoW aims to increase literacy in the community, especially among schoolchildren. During the 3 years this collaboration has been running, it has succeeded in contributing to increasing the Reading Literacy Activity Index (Alibaca) in DIY.
Co-Authors ahmad anas athoulloh alimatul Akhyu Al-Ulya Dwi Kusuma Indiarti Eva Yusnita Chandra Hidayatul Arohmah Ida Ayu Putu Sri Widnyani reny mony Siti Alfiatul Ainuna