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<![CDATA[ Pengembangan âPractice Set Siklus Akuntansi Perusahaan Dagangâ (SIAKUPEDE) untuk Mahasiswa Program Studi Akuntansi ]]>
<![CDATA[Nugroho, Tatas Ridho]]>;
<![CDATA[Dwihandoko, Toto Heru]]>
<![CDATA[ PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 2 (2018): September ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit ]]>
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<![CDATA[The purpose of this study was to produce prototypes of teaching materials in the form of "Practice Set Cycle of Trade Company Accounting" (SIAKUPEDE) Computer-based valid, practical and effective for economics faculty accounting students at Majapahit Islamic University. The development model used in developing this learning tool is the Thiagarajan Semmel and Semmel model, better known as the 4-D (Four-D) model, which consists of: (1) Define (defining) stage, (2) Design Phase (Design ), (3) Stage of Development (Development) and (4) Disseminate stage (spread). The results of the validation of material experts on SIAKUPEDE are indicated by a percentage of 78.12% (valid). Likewise, the results of the validation of the SIAKUPEDE 95.83% (very valid) material. Furthermore, the results of individual tests (readability) of the SIAKUPEDE are found in the form of errors in writing. Furthermore, the field test shows 100% included in very practical criteria to be implemented. The results of the pre-test and post-test assessment showed significant changes where the average pre-test score was 46 and the post-test score was 84 or experienced an increase. The average post-test score is above the defined KKM, meaning that the use of the SIAKUPEDE is said to be effective in improving student learning outcomes]]>
<![CDATA[DAMPAK PROFITABILITAS TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 - 2017 (STUDI PADA PERUSAHAAN MAKANAN DAN MINUMAN) ]]>
<![CDATA[ainiyah, nur]]>;
<![CDATA[Dwihandoko, Toto Heru]]>
<![CDATA[ PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 2 (2019): September ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit ]]>
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<![CDATA[The market where the issuers and investors meet is called the capital market. One of the products sold in the capital market is stock. High and low price of a stock is influenced by the profitability of one company. The purpose of this study was to determine the effect of the effect of profitability proxied by ROE, EPS and NPM on stock prices in food and beverage companies in 2013-2017. This type of research uses quantitative research. The object of research in the food and beverage companies in the period 2013-2017 and a sample of 12 companies. The type of research data used is secondary data, namely financial statement data obtained from the Indonesia Stock Exchange (IDX) and research data analysis method, namely multiple linear regression. The results showed that the ROE variable partially had no effect on stock prices with a significance value of 0.830. And the EPS NPM variable influences the stock price with a significance value of 0.004 and 0.00. And simultaneously the variable ROE, EPS and NPM affect the stock price with a significance value of 0,000.]]>
<![CDATA[Pengaruh Profitabilitas, Financial Leverage dan Size Terhadap Perataan Laba (Income Smoothing) Pada Perusahaan Manufaktur Tekstil dan Garment Yang Terdaftar di BEI Tahun 2012 – 2016 ]]>
<![CDATA[Rosyidah, Nur]]>;
<![CDATA[Nugroho, Tatas Ridho]]>;
<![CDATA[Dwihandoko, Toto Heru]]>
<![CDATA[ PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 1 (2019): Maret ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit ]]>
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<![CDATA[Income smoothing is the process of report manipulation earning so that fluctuation can be reduced in earning to a level considered normal by the company. This action is often used by managers to reduce the risk of the company's stock market. Income smoothing actions occur because investors in evaluating company performance often focus on the company's profit in the financial statements published. The purpose of this study is to determine whether there is an effect of profitability, financial leverage, and size on income smoothing. Furthermore, knowing the relationship between t test and f test that can be proved by partial and simultaneous, and to find out the most dominant factors that influence income smoothing. The sample in this study are textile and garment manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2012 - 2016. Data was collected through purposive sampling method. The analysis performed is multiple linear regression, t test, f test, coefficient of determination test by first doing a classic assumption test. The results of this study indicate that Financial Leverage and size have a significant effect on income smoothing. Profitability has no significance influence on income smoothing.]]>
<![CDATA[EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH KABUPATEN LAMONGAN (STUDI KASUS PADA KANTOR PEMERINTAHAN KABUPATEN LAMONGAN PERIODE TAHUN 2014 - 2018) ]]>
<![CDATA[Dwihandoko, Toto Heru]]>
<![CDATA[ Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol 3 No 1 (2020): Februari 2020 ]]>
Publisher : <![CDATA[Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia ]]>
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DOI: 10.37112/bisman.v3i1.622
<![CDATA[Tax is the source used to finance a development. One of which is the land and building tax. This study goals to determine (1) the effectiveness of land and building tax revenues in lamongan districts in 2014 until 2018, (2) barriers that impact the effectiveness of land and building tax revenues in the district of 2014 until 2018, (3) Government to overcome barriers that affect the level of tax effectiveness of the earth and buildings in the district lamongan 2014 until 2018. The method that used in this research is by documentation technique. Data analysis method used in this research is Quantitative Descriptive method. The results shows that: (1) the effectiveness of land and buildings tax revenues in the district of 2014 until 2018 has been very effective, (2) the barriers that impact the effectiveness of tax revenues of land and buildings is difficult to meet taxpayers, And knowledge of taxpayers in paying taxes, (3) efforts to overcome obstacles in the tax revenue of the land and buildings is in cooperation with village rayon coordinator, and held more socialization. The authors provide recommendations to the district revenue department of Lamongan district should more often hold socialization for tax revenue of land and buildings increasing in the years to come.]]>
<![CDATA[METODE ECONOMIC VALUE ADDED (EVA) SEBAGAI ALTERNATIF UNTUK MENGUKUR KINERJA PERUSAHAAN PADA PT. CITRA UTAMA BAROKAH ]]>
<![CDATA[dwihandoko, toto heru]]>
<![CDATA[ Majalah Ekonomi Vol 22 No 2 (2017): Desember ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas PGRI Adi Buana ]]>
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<![CDATA[Pada era globalisasi seperti ini, persaingan antar perusahaan semakin ketat sehingga hal ini menuntut semua perusahaan untuk selalu melakukan perbaikan dan menciptakan suatu keunggulan bersaing agar dapat mempertahankan kelangsungan hidupnya.Untuk mengetahui perkembangan kinerja perusahaan maka perlu dilakukan pengukuran. EVA dianggap sebagai alternatif mengukur kinerja yang lebih baik ketimbang alat ukur tradisional seperti rasio keuangan, karena EVA mampu menghitung laba ekonomi yang sebenarnya suatu perusahaan pada tahun tertentu dan sangat berbeda jika dibanding laba akuntansi. Tujuan dari penelitian ini adalah untuk mengetahui kinerja keuangan berdasarkan metode Economic Value Added (EVA) Jenis penelitian ini adalah jenis penelitian analisa kualitatif. Untuk data sekunder diambil dari data laporan keuangan Hasil dari penelitian menjelaskan bahwa hasil kinerja keuangan perusahaan PT. Citra Utama barokah diukur dengan metode Economic Value Added (EVA) adalah baik dan sehat karena didapatkan hasil yang positif yang berarti bahwa perusahaan telah berhasil menciptakan nilai tambah ekonomis dengan peningkatan setiap tahunnya dalam ke tiga periode dari tahun 2014 - 2016 namun dalam tahun 2015 mengalami penurunan nilai EVA dari tahun sebelumnya.]]>
<![CDATA[Pengembangan Practice Set Siklus Akuntansi Perusahaan Dagang (SIAKUPEDE) untuk Mahasiswa Program Studi Akuntansi ]]>
<![CDATA[Tatas Ridho Nugroho]]>;
<![CDATA[Toto Heru Dwihandoko]]>
<![CDATA[ PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 1 No. 2 (2018): September ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit ]]>
Show Abstract
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Download Original
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<![CDATA[The purpose of this study was to produce prototypes of teaching materials in the form of "Practice Set Cycle of Trade Company Accounting" (SIAKUPEDE) Computer-based valid, practical and effective for economics faculty accounting students at Majapahit Islamic University. The development model used in developing this learning tool is the Thiagarajan Semmel and Semmel model, better known as the 4-D (Four-D) model, which consists of: (1) Define (defining) stage, (2) Design Phase (Design ), (3) Stage of Development (Development) and (4) Disseminate stage (spread). The results of the validation of material experts on SIAKUPEDE are indicated by a percentage of 78.12% (valid). Likewise, the results of the validation of the SIAKUPEDE 95.83% (very valid) material. Furthermore, the results of individual tests (readability) of the SIAKUPEDE are found in the form of errors in writing. Furthermore, the field test shows 100% included in very practical criteria to be implemented. The results of the pre-test and post-test assessment showed significant changes where the average pre-test score was 46 and the post-test score was 84 or experienced an increase. The average post-test score is above the defined KKM, meaning that the use of the SIAKUPEDE is said to be effective in improving student learning outcomes]]>
<![CDATA[Pengaruh Profitabilitas, Financial Leverage dan Size Terhadap Perataan Laba (Income Smoothing) Pada Perusahaan Manufaktur Tekstil dan Garment Yang Terdaftar di BEI Tahun 2012 - 2016 ]]>
<![CDATA[Nur Rosyidah]]>;
<![CDATA[Tatas Ridho Nugroho]]>;
<![CDATA[Toto Heru Dwihandoko]]>
<![CDATA[ PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Maret ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit ]]>
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<![CDATA[Income smoothing is the process of report manipulation earning so that fluctuation can be reduced in earning to a level considered normal by the company. This action is often used by managers to reduce the risk of the company's stock market. Income smoothing actions occur because investors in evaluating company performance often focus on the company's profit in the financial statements published. The purpose of this study is to determine whether there is an effect of profitability, financial leverage, and size on income smoothing. Furthermore, knowing the relationship between t test and f test that can be proved by partial and simultaneous, and to find out the most dominant factors that influence income smoothing. The sample in this study are textile and garment manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2012 - 2016. Data was collected through purposive sampling method. The analysis performed is multiple linear regression, t test, f test, coefficient of determination test by first doing a classic assumption test. The results of this study indicate that Financial Leverage and size have a significant effect on income smoothing. Profitability has no significance influence on income smoothing.]]>
<![CDATA[Dampak Profitabilitas Terhadap Harga Saham Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013 - 2017 (Studi Pada Perusahaan Makanan dan Minuman) ]]>
<![CDATA[Nur Ainiyah]]>;
<![CDATA[Toto Heru Dwihandoko]]>
<![CDATA[ PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 2 (2019): September ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit ]]>
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<![CDATA[The market where the issuers and investors meet is called the capital market. One of the products sold in the capital market is stock. High and low price of a stock is influenced by the profitability of one company. The purpose of this study was to determine the effect of the effect of profitability proxied by ROE, EPS and NPM on stock prices in food and beverage companies in 2013-2017. This type of research uses quantitative research. The object of research in the food and beverage companies in the period 2013-2017 and a sample of 12 companies. The type of research data used is secondary data, namely financial statement data obtained from the Indonesia Stock Exchange (IDX) and research data analysis method, namely multiple linear regression. The results showed that the ROE variable partially had no effect on stock prices with a significance value of 0.830. And the EPS NPM variable influences the stock price with a significance value of 0.004 and 0.00. And simultaneously the variable ROE, EPS and NPM affect the stock price with a significance value of 0,000.]]>
<![CDATA[Pengaruh Opini Audit, Pergantian Manajemen dan Pertumbuhan Perusahaan Terhadap Auditor Switching Dengan Financial Distress Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) ]]>
<![CDATA[Nisa'ul Kaamilah]]>;
<![CDATA[Tatas Ridho Nugroho]]>;
<![CDATA[Toto Heru Dwihandoko]]>
<![CDATA[ PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 2 (2020): September ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit ]]>
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DOI: 10.36815/prive.v3i2.892
<![CDATA[This research aims to analyze and obtain empirical evidence about the effect of audit opinion, management change and company growth on auditor switching with financial distress as a moderating variable. The population in this study were 90 financial sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique used purposive sampling, 42 samples were obtained for three years of observation to produce 126 units of analysis. The research data were obtained from audited financial statements, independent auditor's reports and the company's annual report downloaded from the website www.idx.co.id. The data analysis method uses descriptive statistical analysis, logistic regression analysis and Moderated Regression Analysis using SPSS version 22. The results of the study prove that simultaneous audit opinion, management change and company growth influence auditor switching. Partially the change of management and company growth has no effect on auditor switching. While audit opinion has a positive effect on auditor switching. Financial distress is able to moderate the change of management towards auditor switching, but it can’t moderate the relationship between audit opinion and company growth with auditor switching at financial sector companies listed on the Indonesia Stock Exchange in 2017-2019.]]>
<![CDATA[METODE ECONOMIC VALUE ADDED (EVA) SEBAGAI ALTERNATIF UNTUK MENGUKUR KINERJA PERUSAHAAN PADA PT. CITRA UTAMA BAROKAH ]]>
<![CDATA[toto heru dwihandoko]]>
<![CDATA[ Majalah Ekonomi Vol 22 No 2 (2017): Desember ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas PGRI Adi Buana ]]>
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<![CDATA[Pada era globalisasi seperti ini, persaingan antar perusahaan semakin ketat sehingga hal ini menuntut semua perusahaan untuk selalu melakukan perbaikan dan menciptakan suatu keunggulan bersaing agar dapat mempertahankan kelangsungan hidupnya.Untuk mengetahui perkembangan kinerja perusahaan maka perlu dilakukan pengukuran. EVA dianggap sebagai alternatif mengukur kinerja yang lebih baik ketimbang alat ukur tradisional seperti rasio keuangan, karena EVA mampu menghitung laba ekonomi yang sebenarnya suatu perusahaan pada tahun tertentu dan sangat berbeda jika dibanding laba akuntansi. Tujuan dari penelitian ini adalah untuk mengetahui kinerja keuangan berdasarkan metode Economic Value Added (EVA) Jenis penelitian ini adalah jenis penelitian analisa kualitatif. Untuk data sekunder diambil dari data laporan keuangan Hasil dari penelitian menjelaskan bahwa hasil kinerja keuangan perusahaan PT. Citra Utama barokah diukur dengan metode Economic Value Added (EVA) adalah baik dan sehat karena didapatkan hasil yang positif yang berarti bahwa perusahaan telah berhasil menciptakan nilai tambah ekonomis dengan peningkatan setiap tahunnya dalam ke tiga periode dari tahun 2014 - 2016 namun dalam tahun 2015 mengalami penurunan nilai EVA dari tahun sebelumnya.]]>
