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All Journal Jurnal Ilmu dan Riset Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) JURNAL EKSBIS Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Humanism : Jurnal Pengabdian Masyarakat Jurnal Kreativitas dan Inovasi (Jurnal Kreanova)
Lailatul Amanah, Lailatul
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

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KAJIAN TINGKAT KESEHATAN KOPERASI BERDASARKAN PERATURAN MENTERI KOPERASI DAN UKM N0. 14 TAHUN 2009 Herdi, Henrikus; Asyik, Nur Fadjrih; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 10 (2013)
Publisher : STIESIA

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The purpose of this research are to recognize financial performance of Tuke Jung Credit Cooperation from health level aspect of credit cooperation period 2009-2011, know about anything problems that faced by credit cooperation, and give solution in problem solving that encountered by credit cooperation. The result of the research indicates that Tuke Jung Credit Cooperation experienced fluctuation in 2009 taken score 75,95 and included fairly well predicate, in 2010 taken score 82,7 and get good predicate, and in 2011 get score 73,95 get fairly well predicate. Fluctuation happened because cooperation own several problems that are greater risk, bigger debts of cooperation member and business expenses, big regional cross loan debt, unable to fulfill whole short term obligation, less of SHU, did not have limitation lending given to its members and only have one business that is loan and borrow the money. Therefore suggested Tuke Jung Credit Cooperation have policy by giving loan accompanied collateral in detail and clearly and selective in give loan to members, make limitation loan to member appropriate with own modal, should pressure business expenses and cooperation (interest of regional cross loan debt and risk cost), in long term must proposed interest decrease for regional loan cross. Keywords: Cooperation health level, financial performance, Regulation of Ministry of Cooperation and Small Enterprises Number 14 of 2009.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN TIMELINESS ATAS PENYAMPAIAN LAPORAN KEUANGAN Panjaitan, Zooana Farida; Wahidahwati, Wahidahwati; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 11 (2013)
Publisher : STIESIA

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This study aimed to test, analyze, and obtain empirical evidence of the level of profitability, total assets turnover ratio, leverage, firm size, the firm size, liquidity, opinion type, the length of a client company KAP, the company has subsidiaries and contingent effect on audit delay and timeliness.Based on the analysis that the liquidity effect on audit delay, but does not affect the timeliness. Firm size, the type of opinion, and contingencies no effect on audit delay but bepengaruh to timeliness. Level of profitability, asset turnover, size of company, effect on audit delay and timeliness. Leverage, Being Old Firm Client, The Company Has Subsidiaries, has no effect on audit delay and timeliness.Keywords : Audit delay, Timeliness
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN STRUKTUR MODAL TERHADAP PROFITABILITAS PERUSAHAAN Puspita, Irana Kartika; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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Profitability is the net profit from a number company’s of policies and decisions. The profitability ratio measures the ability of the company to gain profitin relation with sales, total assets, and even own capital. Profitability of a company is measured by the success of the company and the ability of the capital within a company, by comparing the profit and the capital which has been employed in operations. In the use of this debt, the need for caution over the risk resulting from the use of debt. This is due to the use of debt has a high risk that the cost of capital. Therefore, the decision to use debt, the company must pay attention to the balance between equity and outside capital to be used. If the capital structure has been under optimal capital structure targets, then each additional indebtedness would increase the value of the company. The result of the research shows that research model is fit or feasible. The independent variables have positive influence to the profitability. The Corporate Social Responsibility (CSR) and the Capital Structure (SM) is the variable which has positive influence to the profitability which means that the ability of the company in generating profit is done by performing CSR and Capital Structure.Keywords: Corporate Social Responsibility, Capital Structure, Profitability, DAR, ROE
PENGARUH VARIABEL KEUANGAN TERHADAP PROFITABILITAS BANK (STUDI EMPIRIS LEMBAGA PERBANKAN PADA BEI) Utami, Puri Yunia; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The rapid development of economy has made all economic activities require banking services. The public demand on information of the condition of banking financial performance has to be published consecutively, so that the trust level from the public is maintained. This research is meant to analyze the bank performance by using non performimg loan, interest rate risk, cash ratio, net interest margin, and capital adequacy ratio to the dependent variable which in return on assets. This research uses purposive sampling technique and 15 banking companies which are listed in Indonesia Stock Exchange and have published their financial statement in 2011-2013 periods have been selected as samples, and have complete data about the variable which will be observed. The data is the secondary data which has been retrieved the financial data from the Indonesia Stock Exchange official website and the related bank website. The analysis data has been done by using multiple linier regressions analysis. The results of this research shows that non performing loan, and net interest margin has significant influence to the return on assets so that those hypothesis is accepted, where as interest rate risk, cash ratio, and capital adequacy ratio do not have any significant influence to the return on assets so that those hypothesis denied.Keywords: Non performing loan, interest rate risk, cash ratio, net interest margin, capital adequacy ratio, return on asset.
PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM Setiyono, Erik; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to find out the influence of financial performance and firm size to the stock return. The dependent variable is the stock return. Meanwhile the independent variables are Firm Size and Financial Performance which have been measured by using Current Ratio (CR), Debt to Equity Ratio (DER), Return on Asset (ROA), and Earning per Share (EPS).The population is property and real estate companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2014 periods. The sample collection technique has been done by using purposive sampling method, so that 32 property and real estate companies which are listed in Indonesia Stock Exchange (IDX) have been selected as samples. The data analysis technique has been done by using multiple linear regressions analysis with SPSS 20. The classic assumptiontest has been carried out before the multiple linear regressions analysis.Based on the result of hypothesis test, it shows that Debt to Equity Ratio (DER) and Earning Per Share (EPS) have positive influence to the Stock Return, meanwhile Current Ratio (CR), Return On Asset (ROA), and Firm Size does not have any positive significant influence to the stock price.Keywords : Financial Ratio, Firm Size, Stock Return.
PENGARUH FREE CASH FLOW, PROFITABILITAS DAN DEBT TO EQUITY TERHADAP RASIO DEVIDEN Fathonah, Nur; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The business practitioners in the company in the making of decision of dividend sharing to the shareholders often encounters a problem between the management of the company with the shareholders, so that it is required to notice some factors which have influenced in dividend sharing. This research is meant to find out how great some factors i.e. Free Cash Flow (FCF), Return on Investment (ROI) and Debt to Equity Ratio (DER) have an influence to the Dividend Payout Ratio (DPR). The samples are 15 manufacturing companies which are listed at Indonesia Stock Exchange (IDX) during the 2011-2013 periods. The research sample has been selected by using purposive sampling technique. The analysis instrument has been done by using multiple linear regressions. Based on the result of the research, it shows that the independent variables of FCF and ROI does not have any significant influence to the DPR, whereas DER has significant and negative influence to the DPR. The result of regression model feasibility test of FCF, ROI and DER variables have significant influence to the DPR which can be proven by the value of sig-F is smaller than significance of 5% and the value of Adjusted R Square is 17.2%.Keywords : Dividend Payout Ratio, Return On Investment, Debt to Equity, Profitability
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN OTOMOTIF DI BURSA EFEK INDONESIA Wijaya, Mochammad Hilal; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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This research is meant to find out the influence of intellectual capital which is proxy by Pulic model (VAIC™) tothe performance of the company which is proxy by price to book value (PBV) in the company which has intensiveassets of intellectual capital which is automotive company. The population is all automotive companies which arelisted in Indonesia Stock Exchange (IDX). In this research, the sample collection technique has been carried outby using purposive sampling and based on the determined criteria, 8 automotive companies sample which havepublished their financial statement consecutively in 2010-2014 periods have been selected as samples. Thisresearch has been done by using multiple linear regressions analysis and the application of SPSS version 20. Theresult of this research shows that (1) value added capital employed (VACA) has significant influence to the priceto book value (PBV); (2) Value added human capital (VAHU) does not have any influence to the price to bookvalue (PBV); (3) Structural capital value added (STVA) does not have any influence to the price to book value(PBV).Keywords: Intellectual capital, price to book value, value added capital employed, value added humancapital, structural capital value added.
PENGARUH KINERJA KEUANGAN, SIZE DAN REPUTASI KAP TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Yuliana, Yuliana; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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The purpose of this research is to find out the influenceof financial performance, firm size, and the reputation ofPublic Accountant Officethat affect timelinessof the submission of financial statements at manufacturingcompanies which are listed in Indonesia Stock Exchange in 2011-2013 periods. The research samples has beenselected by using purposive sampling technique so 113 companies (339 firm years) which have meet the criteriahave been selected as samples. The data in this research is the secondary data. The data analysis technique hasbeen done by using logistic regresions analysis with the significance level is 5% and SPSS 16 version program.Based on the result of logistic regressions analysis in this research shows that current ratio, return on asset, andfirm size do not have any positive influence to the timelinessof the submission of financial statements meanwhilethe reputation of public accountant officehas positive influence to the timeliness of the submissionof financialstatements.Keywords: Financial Performance, Firm Size, the Reputation of Public Accountant Office, the Timeliness ofof the Submission of Financial Statements.
PENGARUH PROFITABILITAS, LEVERAGE, CASH POSITION, GROWTH DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN DIVIDEN Cisilia, Aimee; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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The stockholders have desire in investing their investment is to gain high return one of the desires isdividend. There are several factors which give influence to the dividend policy, so that this research has beenconducted in order to test the influence of profitability (ROE), leverage (DER), cash position (CP), growth(TAG), and managerial ownership (MOWN) to the dividend policy (DPR). The population is all manufacturingcompanies which are listed in Indonesia Stock Exchange and the numbers of data are 142 data in 2012-2014. Thenumbers of samples are 16 companies which meet the criteria. The data analysis of this research has been carriedout by using multiple linear regressions in order to identify the independent variables which give influence tothe dependent variable. Based on the result of goodness of fit test the model is feasible and meet the fit criteria.The result of determination coefficient test has proven that the independent variables give influence to thedependent variable. The result of the hypothesis test shows that profitability and growth does not give anyinfluence to the dividend policy whereas leverage, cash position, and managerial ownership give influence to thedividend policy.
PENGARUH GROWTH OPPORTUNITY, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Pratiwi, Dyah Putri; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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Firm value can be very important on a go public company. Firm value is the reflection of the rate of financial performance of the company. The fluctuation of firm value can give influence to the point of view of investors to the company. This research is meant to test growth opportunity, profitabilty and firm size to the firm value.The population is all manufacturing companies wich are listed in Indonesia Stock Exchange in 2012– 2014 periods and it has been carried out by using audited financial statement whice has been obtained by using purposive sampling and predetermined criteria. Therefore 44 manufacturing companies whice have met the research criteria have been selected as samples. The analyse and SPSS (Statistical Product and Service Solution). It can be concluded from the result of the research that : 1) Growth Opportunity does not have any influence to the firm value; 2) profitability gives influence to the firm value; 3) firm size give influence to the firm value.Keywords : Growth opportunity, profitability, size, firm value
Co-Authors Andriani Andriani Ardiansyah, Windra Azizah, Muftiyatul Azizah, Noor Laily Chrismas Bisara, Chrismas Cisilia, Aimee Deny Donovan, Deny Dyah Putri Pratiwi, Dyah Putri Elania, Nurul Erik Setiyono, Erik Eveline, Debby Gabriella Fauzia, Norma Febryanthi, Sherlina Feriani, Laila Zakiya Firdiana, Merindha Hawu, Sylfie Aprilia Ajeng Handa Henrikus Herdi, Henrikus Irana Kartika Puspita, Irana Kartika Ita Puspita Sari, Ita Puspita Jamaluddin Jamaluddin Lilyani, Anggita Ika Lusi Amanda Putri, Lusi Amanda Maesa Kharisma Okta Islamiya, Maesa Kharisma Okta Maria Setyowati, Maria Mochammad Hilal Wijaya, Mochammad Hilal Muhammad Mu’Afi, Muhammad Musyarrofah, Eva Novitasari, Laila Sya’adah Nur Fadjrih Asyik Nur Fathonah, Nur Nur Handayani Palupi, Dian Panjaitan, Yefta Rinaldi Yusak Ponga, Bogam Tempar Praditasari, Anggi Prastika, Indri Wahyu Puri Yunia Utami, Puri Yunia Riza Hermanda, Riza Rizkiyah, Shirly Dwi Rochdianingrum, Widhi Ariestianti Sari, Fitri Nanda Saswanto, Saswanto Septiawan, Oky Siammi Pangartiningsih, Siammi Siti Rokhmi Fuadati Stefhany, Patrisia Susanti Susanti Triyonowati, Triyonowati Viveronica, Dwi Aldonna Wahidahwati Wahidahwati, Wahidahwati Yuliana Yuliana Zooana Farida Panjaitan, Zooana Farida Zulfa Eka Widya Novianti, Zulfa Eka Widya