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Djou, Laurentius D Gadi
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Economics, Econometrics & Finance

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PENGARUH LABA BERSIH, ARUS KAS OPERASI TERHADAP KEBIJAKAN DEVIDEN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Benge, Fransiska; Djou, Laurentius D Gadi; Londa, Yulita
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.975

Abstract

The research objectives (1) determine the effect of Net Income on Dividend Policy (2) to determine the effect of Operating Cash Flow on Dividend Policy (3) to determine the effect of Net Income and Operating Cash Flow on Dividend Policy. The research sample is 45 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2016 period. Classic assumption test: normality test, autocorrelation test, multicolonierity test and heteroscedasticity test. The data analysis technique used simple regression analysis techniques and multiple regression analysis. The results of the study: (1) Partially Net Profit has a negative effect on Dividend Policy (2) Operational Cash Flow has a negative effect partially and on Dividend Policy (3) Net Income and Operating Cash Flow simultaneously have a negative effect on Dividend Policy.
ANALISIS KREDIT MACET DAN IMPLEMENTASI RESTRUKTURISASI KREDIT : (Studi Kasus Koperasi Kredit Syuradikara) Ta , Valeria Rofina; Djou, Laurentius D Gadi; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1014

Abstract

Syuradikara Credit Cooperative (KKS) is one of the cooperatives that is experiencing bad credit. Bad credit that occurs is due to the inability of customers to pay loan installments, as a result, it can reduce the income of the cooperative. One of the steps taken by the KKS to resolve this bad credit is by restructuring. The purpose of this study was to determine: (1). factors that lead to bad credit on KKS and (2), steps in the implementation of restructuring in settling bad debts on KKS. The data analysis used is descriptive analysis using a qualitative approach. The results of this study indicate that: (1). The factors that cause bad credit on KKS, namely from internal factors, include the KKS not being observant in deciding the size of loan services to members, lack of education for members and prospective borrowers, and less competent credit staff. Meanwhile, external factors include members who are not used properly, lazy attitude, wastefulness, lack of diligence in doing business and the backbone of the family who dies or is looking for a place to work overseas. (2). The steps for implementing restructuring in settling bad debts include giving a warning or warning letter, conducting routine billing, working with the police to pick up members to sign a statement of ability to pay arrears, and making renewals, namely by rescheduling.
ANALISIS PENENTUAN TARIF KAMAR HOTEL DENGAN METODE ACTIVITY BASED COSTING: (Studi Kasus Pada Hotel Sylvia Maumere) Aja, Theresia B; Djou, Laurentius D Gadi; Thalib, Sabra B Wahab
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1015

Abstract

This study aims to determine the calculation of hotel room rates using the Activity Based Costing method and the comparison of the calculation of hotel room rates based on the traditional methods used by hotel management with Activity Based Costing. The research method used is quantitative descriptive analysis method. The data collection method used in this research is by using the observation method, the interview method, and the documentation method. The results of the calculation of room rental rates using the Activity Based Costing method approach, namely, for the Superior Twin room type of Rp. 216,648.77 for the Superior Double room type of Rp. 236,680.56 for the Superior Triple room type of Rp. 331,751.82 for the Deluxe room type of Rp. IDR 480,014.08 and for the Suite room type is IDR 3,016,106.64. There is a difference in room rental rates that are lower for the types of Superior Twin, Superior Double, and Superior Triple rooms from the calculation results of the Activity Based Costing method with the calculation of the company using the traditional method approach, namely Rp. 131,588.74, Rp. 111,886.26 and respectively. IDR 144,318.09. Meanwhile, the higher room rental rates using the Activity Based Costing method, namely the Deluxe and Suite types of Rp.75,944.17 and Rp.2,144,770.64.
ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN PADA CV. PUTRA TUNGGAL MANDIRI KABUPATEN NGADA BERDASARKAN PSAK NO.34 Ari, Yustina Elu; Djou, Laurentius D Gadi; Reo, Hermanus
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1023

Abstract

The purpose of this study is (1) To determine the recognition of income and expenses in the CV. Putra Tunggal Mandiri. (2) To determine the recognition of income and expenses carried out on the CV. Putra Tunggal Mandiri according to PSAK 34. The data analysis technique used is a descriptive qualitative analysis method of data collected compiled, grouped, and analyzed so that it can provide a true picture of the recognition of income and expenses and see the comparison of recording financial statements conducted by CV. Putra Tunggal Mandiri with PSAK No. 34 The results of this study indicate that (1) CV. Putra Tunggal Mandiri in running a project that is more than one accounting period (long-term construction contract), the company applies the percentage of completion method in recognizing opinions and expenses. (2) The company has not applied it as a basis for the recognition of revenues and expenses, as evidenced in 2018 the company recognizes that revenue is too small. This happens because the company only recognizes revenue worth the project down payment, which is 30% of the total contract value, which is 30% xRp. 199,228,000 = Rp. 59,768,400, according to PSAK No. 34 works were completed in 2018 at 82.3% of the contract value of 82.3% x Rp. 199,228,000 = Rp. 163,964,644 which consists of raw material costs, labor costs and overhead costs. Additional contract costs to Rp. 163,925,000 due to the lack of companies to record the depreciation expense of equipment that is included in the overhead, the burden and revenue recognized too small.
PENGARUH PENERIMAAN PAJAK HIBURAN DAN INFLASI TERHADAP PENDAPATAN ASLI DAERAH : Studi Kasus Pada Badan Pendapatan Daerah Kabupaten Ende Deno, Agustina; Djou, Laurentius D Gadi; Ismail, Nuraini
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i2.1152

Abstract

The purpose of this study is to determine (1) To determine the effect of entertainment tax revenue on Regional Original Revenues. (2) To find out inflation affects the Regional Original Revenue. Analysis of the data used is multiple linear regression analysis. To facilitate analysis, the Statistical Package for the Social Sciens (SPSS) program for windows is used. The results of this study indicate that the results of the t test of entertainment tax variables obtained tcount> ttable where 4.801> 2.353 and the significance value obtained was 0.041 <0.05. Thus it means that partially the entertainment tax revenue variable has a significant effect on the PAD variable in the Ende Regency Revenue Agency. The t-test results of the inflation variable obtained value of t> t table where 16.026> 2.353 and the significance value obtained was 0.004 <0.05. Thus it means that partially the inflation variable has a significant effect on the PAD variable in the Ende Regency Regional Revenue Agency.
PENGARUH PEMBERIAN KREDIT GADAI KCA TERHADAP PENDAPATAN SEWA MODAL DI PT PEGADAIAN CABANG WOLOWONA KABUPATEN ENDE Fedo, Ermelinda; Djou, Laurentius D Gadi; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i2.1154

Abstract

The problems that occur are what is the level of KCA pawning credit, how is the level of capital lease income and how much influence does KCA pawning credit give to capital lease income at PT Pegadaian, Wolowona branch. This study aims to determine the level of KCA pawning credit at PT Pegadaian, Wolowona branch, the level of capital rental income at PT Pegadaian, Wolowona branch, and the effect of KCA pawning credit on rental income at PT Pegadaian, Wolowona branch. The method in this study uses simple linear regression analysis, t test, and the coefficient of reduction to determine the effect of KCA pawning credit on capital rental income at PT Pegadaian, Wolowona branch, Ende district. The data sources are primary data and secondary data. Data collection techniques in this study were observation, interviews, and documentation. Based on the test results using simple linear analysis, t test, and determinant coefficient, it shows that the provision of mortgage loans has a significant effect on capital rental income at PT Pegadaian, Wolowona branch, Ende district.
Pengaruh Sistem Informasi Akuntansi Terhadap Efektivitas Penjualan Dengan Pengendalian Intern Sebagai Variabel Intervening : Studi Empiris Pada PT. Nusantara Surya Sakti di Kabupaten Ende dan Nagekeo Abdurachman, Irnawati; Djou, Laurentius D Gadi; Sayang, Sabulon
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i2.1238

Abstract

This study aims to determine the effect of each variable, namely the accounting information system on sales effectiveness, with internal control as an intervening variable at PT. Nusantara Surya Sakti in Ende and Nagekeo Regencies. The population in this study was 86 employees. Samples taken as many as 46 respondents. The method used is a quantitative research method. This research uses primary data that is questionnaire. Data were analyzed using multiple regression analysis and path analysis which are managed through SPSS Statistics 25 software. The results showed that the accounting information system affects the effectiveness of sales with a significance value of 0,032 less than 0,05. However, the Path Analysis test results show that the value of direct influence has a smaller value compared to the indirect effect (0,193<l,030), so it is concluded that there is a mediating influence between the accounting information system on sales effectiveness through internal control.
Analisis Faktor-Faktor Yang Mempengaruhi Pelaporan Keuangan Melalui Internet (Internet Financial Reporting) Dalam Website Perusahaan Thamrin, Minarthi Mayasari; Djou, Laurentius D Gadi; Sayang, Sabulon
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i2.1265

Abstract

This study aims to analyze the factors that affect financial reporting via the internet, which consists of company size, liquidity, leverage, and listing age. The type of data used is secondary data. There are 30 companies included in the sample criteria. This study uses a causal design which is useful for analyzing the relationship between one variable and another. The research technique used was sampling based on criteria. The data analysis method used is a quantitative approach consisting of classic assumption tests, fit tests, and hypothesis testing. The results showed that company size, liquidity, leverage, and listing age had a simultaneous effect on financial reporting via the internet. Partially, only the liquidity structure variable has a significant effect on financial reporting via the internet (IFR).
Co-Authors Abdurachman, Irnawati Aja, Theresia B Ari, Yustina Elu Benge, Fransiska Deno, Agustina Fedo, Ermelinda Hermanus Reo Nuraini Ismail Sabulon Sayang Sesilianus Fau Ta , Valeria Rofina Thamrin, Minarthi Mayasari Yulita Londa