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All Journal Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Thobias E.D. Tomasowa
Politeknik Negeri Kupang
Economics, Econometrics & Finance

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LABA AKUNTANSI DAN NET PROFIT MARGIN TERHADAP RETURN SAHAM PERUSAHAAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA Ivana Brilliani Subagio; Irwan Irwan; Thobias E.D. Tomasowa
JAKA - Jurnal Jurusan Akuntasi Vol 6 No 1 (2021): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

The capital market is a means of funding for companies and other institutions (eg the government), and for investing activities. Thus, the capital market various facilities and infrastructure for buying and selling activities and other related activities. Where there is a sale and purchase of securities by investors against issuers. In selecting a company to be invested in by investors, several things such as stock returns and accounting profits are one of the triggers for investors to invest. Therefore, the authors are interested in raising this topic into a study with the following objectives; To find out the effect of Accounting Profit, Net Profit Margin on the Stock Returns of companies on the IDX. To determine the simultaneous effect of Accounting Profit and Net Profit Margin on the Stock Return of companies listed on the IDX. This study uses empirical research methods. The type of data source used is the financial statements of companies listed on the IDX. The research was conducted using 46 property and real estate companies listed in Indonesia Stock Exchange by selecting sample taken (purposive sampling) because there are certain consideration over a periode of 4 year (2018-2021). This research uses multiple regretion with SPSS. These result indicate that there is simultaneous and partially significant effect among Accounting Income and Net Profit Margin to Stock Return
ANALISIS PENYUSUNAN DAN PELAKSANAAN ANGGARAN BELANJA PADA KANTOR KECAMATAN KELAPA LIMA Anggi Lalita D. Salmon; Thobias E.D. Tomasowa; Rosdiana Mata
JAKA - Jurnal Jurusan Akuntasi Vol 6 No 2 (2021): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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A budget is a future financial plan containing estimates of revenue and expenditure to be implemented in a specific time period. This study aims to determine budget preparation in Kelapa Lima District in accordance with Permendagri Number 21 of 2011 concerning the second amendment to Permendagri Number 13 of 2006 concerning Guidelines for Regional Financial Management and to determine the effectiveness of budget implementation from 2017 to 2019. The writer's research method is descriptive qualitative by collecting interview data and documentation from the research location. The budget preparation analysis step is to collect data and compare it with the budget preparation guidelines, and based on the results of these comparisons; conclusions will be drawn. The step of analyzing the effectiveness of budget execution is calculating the effectiveness based on the realization against the budget, seeing the effectiveness achievement according to the criteria, and drawing conclusions. The results of this study indicate that Kelapa Lima District, as SKPD has prepared a budget according to Permendagri No. 21 of 2011. Kelapa Lima District is also considered to have carried out effectiveness in implementing the expenditure budget. Even though expenditure was included in the effective criteria in 2017 and 2018 and was quite effective in 2019, the realization of the expenditure achieved still did not meet the set budget target. It happened due to expenditures that have not been used up
ANALISIS SISTEM PENGELOLAAN BARANG MILIK DAERAH PADA BADAN PENDAPATAN DAN ASET DAERAH PROVINSI NUSA TENGGARA TIMUR Brandon Rafaello Elim; Thobias E.D. Tomasowa; Puteri Ayu Pratiwi
JAKA - Jurnal Jurusan Akuntasi Vol 6 No 1 (2021): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

This research was conducted because there were still many problems, such as errors in recording items due to the expansion of the location and the unavailability of adequate storage space. It makes moveable items such as laptops and LCD projectors uncontrollable, etc. and fragile. This research was conducted to determine the Regional-Owned Assets Management System at the Badan Pendapatan dan Aset Daerah of East Nusa Tenggara Province.The research design used in this research is quantitative data, qualitative data, while the data sources used are primary data and secondary data. The research method used in this research is descriptive qualitative.The research results show that the management of regional-owned asset at the Badan Pendapatan dan Aset Daerah has been doing well and under the systems and procedures of the regional-owned asset management cycle as regulated in PERMENDAGRI NO. 19 of 2016 concerning guidelines for the management of the regional property. But not all have been maximally implemented, such as several obstacles or inhibiting factors encountered in the implementation of regional-owned asset management, namely the human resource (HR) factor because of the need for knowledge and understanding of HR in managing a regional-owned asset
Co-Authors Anggi Lalita D. Salmon Brandon Rafaello Elim Irwan Irwan Ivana Brilliani Subagio Puteri Ayu Pratiwi Rosdiana Mata