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REFLEKSI LAPORAN ZIS BERDASARKAN PSAK 109 DAN PENGARUHNYA TERHADAP KEPERCAYAAN MUZAKKI AL-JIHAD Lazia, Hanefi Mami; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
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ABSTRACTThis research is meant to find out the form of management and reporting of ZIS funding and to analyze how the presentation of the fund statement in an institution aof amil zakat with the level of trust of the donors (muzakki). Meanwhile on the other side, the researcher is also observed in depth of the level trust of the donorsin selecting an institution of amil zakat if the fund statement is not a priority reason for a donor in selecting his decision. The method has been done by using qualitative method (descriptive explorative) in which the paradigm has been carried out by using interpretative paradigm and an open-ended interview. The result of the research shows that the form of management of zakat fund, infaq and shadaqah in Al-Jihad Social Funds Foundation is not in accordance with the regulation of PSAK No. 109. It gives significant influence to the level of trust of the donors (muzakki). The middle low level group, these people tend to be ignorant. But the middle up and high class they tend to be critical. The findings in the field show that the differences in point of views are influenced by educational and work background. Moreover, the donors (muzakki) who come from various groups have their similarity i.e the level of trust which has been influenced by the level of their religiosity, and not from the level of income or even from the current system of fund statement.Keywords: zakat, infaq, shadaqah, donors, institution of amil zakat.
PENGARUH PENGANGGARAN PARTISIPATIF, LOCUS OF CONTROL DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL Febriana, Rahma; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTThis research is aimed to find out the influence of participation of budget preparation, locus of control and organization commitment to the managerial performance with case study in Local Apparaturs Working Unit (SKPD) of Surabaya city. This research is quantitative research. The data collection method has been done by using survey method. The data is the primary data which has been obtained by issuing questionnaires to the respondents. The sample collection method has been done by using purposive sampling. The numbers of research samples are 66 respondents. Meanwhile, the analysis technique has been carried out by using multiple linear regressions analysis and the SPSS (Statistical Product and Service Solutions) 20.0 version. Based on the result of the hypothesis test in this research, it shows that: the participation of budget preparation gives positive influence to the managerial performance with test result has significance value 0,000 < 0,05, locus of control gives positive influence to the managerial performance with test result has significance value 0,001 < 0,05 and organization commitment gives positive influence to the managerial performance with test result has significance value 0,016 < 0,05.Keywords: Participation of budget preparation, locus of control, organization commitment, managerial performance.
PENGARUH PARTISIPATIF ANGGARAN, KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL PT JASA MARGA Tbk WUNER, DHANY RISCHARD; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to analyze and to test the participatory budgeting and organizational commitment to themanagerial performance. Meanwhile the sample is head of department and head of division who works at PTJasa Marga Tbk Surabaya. The data collection technique has been done by issuing questionnaires. The data isthe primary data which has been collected by sending questionnaires to respondents. The research approach isquantitative, whereas the analysis technique has been done by using multiple linear regression analysis. Theresult of the research of determination coefficient value is 32.2%, and each of the participatory budgetingvariable and organizational commitment variables has significant influence to the managerial performance.Meanwhile 67.8% disclosure of managerial performance can be explained by other variables outside the researchmodel. The result of hypothesis test concludes that participatory budgeting variable and organizationalcommitment variable have positively influence to the managerial performance.Keywords: Participatory Budgeting, Organizational Commitment, Managerial CommitmentABSTRAK
PENGARUH PEMBIAYAAN BAGI HASIL, JUAL BELI, FDR, NPF TERHADAP PROFITABILITAS BANK SYARIAH Inayatillah, Yulia; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
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This research is aimed to examine the influence of profit sharing financing to the profitability of Sharia Commercial Banks, sale and purchase financing to the profitability of Sharia Commercial Banks, Non Performing Financing (NPF) to the profitability of Sharia Commercial Banks, and Financing to Deposit Ratio (FDR) to the profitability of Sharia Commercial Bank.The population of this research is 12 Sharia Commercial Banks which are listed in Bank of Indonesia in 2011-2015 periods. The sample collection technique has been conducted by using purposive sampling method and 10 samples have been selected during 2011-2015 periods. The data applies secondary data in the form of quarterly financial statement from each Sharia Commercial Bank. The data analysis method of this research has been carried out by using multiple linear regressions. The result of this research shows that sale and purchase financing give positive influence to the profitability, profit sharing financing does not give any influence to the profitability, Non Performing Financing (NPF) give negative influence to the profitability, and Financing to Deposit Ratio (FDR) give positive influence to the profitability.Keywords: Profitability, sale and purchase financing, profit sharing financing, Non Performing Financing (NPF), Financing to Deposit Ratio (FDR)
PENGARUH LIKUIDITAS, PROFITABILITAS, DIVIDEN DAN SIZE DENGAN PERTUMBUHAN LABA SEBAGAI VARIABEL MODERASI Puspita, Mery Dwilinda; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
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The stock price is an important factor to be concerned by the investor in doing their investment because the stock price shows the work achievement and firm value. Liquidity, profitability, dividend policy, and firm size are one of the factors which are influences the stock price.The data source of this research is use the secondary data in a form of Annual Report in 2010-2014 of food and Beverages Company in Indonesia Stock Exchange with the sample collection technique is using purposive sampling technique. The quality test is a normality test, classic assumption test which consist of heteroscedasticity test, multicolonearity and autocorrelation. The data analysis technique is a multiple linear regressions analysis and interaction test of Moderated Regressions Analysis. The result of this research shows that earning per share and firm size have significant influence to the stock price. Meanwhile, current ratio and dividend per share does not have any significant influence to the stock price if it moderated by the earnings growth as the moderation variable, it shows that earning per share and firm size have significant influence to the stock price. Meanwhile, the current ratio and fixed dividend per share does not have any influence to the stock price.Keywords: Current Ratio, Earning Per Share, Dividend Per Share, Firm Size, Earning Growth
PENGARUH KEBIJAKAN MANAJEMEN KEUANGAN TERHADAP NILAI PERUSAHAAN MELALUI KINERJA PERUSAHAAN Annisah, Annisah; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
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The purpose of this research is to find out the influence of manager incentive, financial leverage and cost of capital variables to the performance of the company and the firm value. The samples of the research are insurance companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2013 periods and 10 companies have been selected by using purposive sampling. Mean while the analysis methods of this research are: descriptive statistic test, classic assumption test, multiple linear regressions and hypothesis test.Keywords: Firm Value, Performance of the Company, Financial Leverage, and Cost of Capital.ABSTRAKTujuan penelitian ini dilakukan untuk mengetahui pengaruh variabel insentif manajer, leverage keuangan dan biaya modal terhadap kinerja perusahaan dan nilai perusahaan. Sampel penelitian ini adalah perusahaan asuransi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011 – 2013 yang berjumlah 10 perusahaan dengan menggunakan metode purposive sampling. Sedangkan metode analisis dalam penelitian ini adalah uji statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda dan pengujian hipotesis.Kata kunci : Nilai perusahaan, kinerja perusahaan, insentif manajer, leverage keuangan danbiaya modal.
PENGARUH SISTEM JUST IN TIME TERHADAP EFISISENSI BIAYA BAHAN BAKU Gunadi, Arif; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to find out the influence of Just in Time method in the management of inventoryto the cost efficiency of raw materials at PT EKA BOGAINTI. The method of research is carried out by usingqualitative method, since this research is not intended to prove a hypothesis. Meanwhile the data analysistechnique is using descriptive analysis that is performed by comparing the data that has been obtained from theresearch and the existing theories. By implementating Just in Time purchase system the company will gainrelevant information related about the efficiency of raw materials cost and it is expected that it can eliminate allactivities that have no additional value by not storing raw material inventories in the warehouse. The value ofraw material inventories on PT EKA BOGAINTI from April to May 2014 can be known from theimplementation of Just In Time analysis that it is accordance with the traditional calculation result that is Rp1,957,155,329 while the result of Just In Time system is Rp 954,335,001 so there is an efficiency of rawmaterials cost from Just in Time policy is Rp 1,002,820,328.Keywords: Just in Time, Inventory, Raw Material Eficiency Cost.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CSR SEBAGAI VARIABEL MODERASI Andriani, Siska; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTThis research is meant to find out the influence of financial performance to the firm value which ismediated by Corporate Social Responsibility (CSR) to the LQ45 companies which are listed in Indonesia StockExchange. The research approach has been done by using quantitative and the population is all LQ45 companieswhich are listed in Indonesia Stock Exchange in 2012-2015 period, the sample collection technique has been doneby using purposive sampling so 20 LQ45 companies have been selected as samples. The measurement of CSRvariable has been done by using Corporate Social Disclosure Index (CSDI), The measurement of financialperformance has been done by using Return on Assets (ROA) and The measurement of Return on Equity andfirm value has been done by using Price to Book Value (PBV). Based on the result of the hypothesis test, it can beconcluded that financial performance gives direct positive influence to the firm value and the CSR as themoderating variable can strengthen the influence of financial performance to the firm value.Keywords: Return on asset, return on equity, corporate social responsibility, firm value
PENGARUH ANGGARAN TERHADAP KINERJA MANAJERIAL: KOMITMEN ORGANISASI, GAYA KEPEMIMPINAN, LOC SEBAGAI MODERATOR Tambunan, Widya Novita Berliana; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
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The purpose of this research is to test the influence of budget participation to the managerial performance through organization commitment, leadership style, and locus of control at PT PAL Indonesia (PERSERO). This research has been carried out by using survey method and questionnaires have been issued to 70 respondents and only 60 questionnaires of the respondents return. The respondents are all staffs of PT. PAL Indonesia (PERSERO). The sample collection has been done by using total sampling technique method. The analysis technique has been done by using Moderated Regression Analysis (MRA). This research is a quantitative research which focuses on the first hypothesis test which shows that budget participation has an influence to the managerial performance which shows that H1 is accepted which means that budget participation has an influence to the managerial performance. Meanwhile, the second hypothesis shows that H2 is not significant and it can moderate the correlation between budget participation and managerial performance.Keywords: Budget Participation, Organization Commitment, Leadership Style, Locus of Control, Managerial Performance.
PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN YANG DIMODERASI CORPORATE SOCIAL RESPONSIBILITY Itsnaini, Hafidah Mufliha; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThis researchis meant to examine the influenceof profitability to the firm value, solvency of the firm value, the CSR to the firm value, the profitability to the firm value with the CSR as the moderating variable and the solvency to the firm value with the CSR as the moderating variable.The population is all mining companieswhich are listed in Indonesia Stock Exchange in 2011-2015 periods and the samples are 39 companies. The samplecollection technique has been done by purposive sampling method which results 12 samples in 2011-2015 periods. The data is the secondary data which has been obtainedby using documentation technique which consists of the 2011-2015annual reportof mining companies. The data analysis has been carried out by using multiple regression analysis.The result of this research indicates that profitability has positive influenceto the firm value, solvency has negativeinfluence to the firm value, the CSR has positive influenceto the firm value, the result of residual test shows that the CSR disclosure cannot moderate the correlation between profitability and firm value, and the result residual test shows that CSR disclosurecan moderate the correlation between solvency and firm value.Keywords: Profitability, solvency, Tobins Q, corporate social responsibility disclosure.
Co-Authors Agustin, Risa Dwi Andrea Arneyani Banusu, Andrea Arneyani Anisya Istifaroh, Anisya Annisah, Annisah Ayu Fadhilaturrochmah, Ayu Depi Milayati, Depi Febriana, Rahma Gunadi, Arif Inayatillah, Yulia Itsnaini, Hafidah Mufliha Laili, Siti Nur Lazia, Hanefi Mami Mukhamad Najib Puspita, Mery Dwilinda Qurrotul Ain, Qurrotul Sayekti, Neny Winda Stephanus Himawan Cristy Putra, Stephanus Himawan Tambunan, Widya Novita Berliana Wiranata, Sri Roso WUNER, DHANY RISCHARD Wurianti, Exti Lusiani Ega Yulianto, Franky Christian Zebriyanti, Devi Eka