Claim Missing Document
Check
Articles

Found 20 Documents
Search

PENGARUH KINERJA KEUANGAN DAN FAKTOR EKONOMI MAKRO DALAM MEMPREDIKSI VOLATILITAS HARGA SAHAM PERUSAHAAN SUBSEKTOR INDUSTRI FOOD AND BEVERAGES Ilmiyono, Agung Fajar
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 3, No 1 (2017): Juni 2017
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.297 KB)

Abstract

ABSTRACTThis study aims to analyze and test the effect of financial performance and macro economic to stock price volatility in food and beverages companies listed in the Indonesia Stock Exchange period 2012-2016. Thirtyfive samples are tested by classical assumption using multiple regression analysis technique. The result shows that the financial performance partially has no significant effect on stock price volatility and macro economic partially has no significant effect on stock price volatility. Keywords: ROA, DER, Net Cash Flow, Inflation, Exchange Rate, Interest Rate, and Volatility Stock Price
Pengaruh ROA, CR dan Quick Ratio terhadap Return Saham PT Astra Agro Lestari Tbk Periode 2007 - 2017 Ilmiyono, Agung Fajar
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 2 (2019): JIAKES Edisi Agustus 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.266 KB) | DOI: 10.37641/jiakes.v7i2.236

Abstract

Financial ratios are used to assess management performance in a period of reaching the target as determined. The purpose of this study is (1) to find out how much the partial influence of roa, cr and quick ratio have on stock returns on PT Astra Agro Lestari Tbk for the period 2007-2017. (2) to find out how much influence together returns on assets, current ratio and quick ratio to stock returns on PT Astra Agro Lestari Tbk for the period 2007-2017. The analytical method used in this study is descriptive statistics. Data was tested using E-Views 10. Partial testing with the t test gets the return on assets and the current ratio does not significantly influence stock returns. Whereas the quick quick ratio has a significant effect on stock returns. Simultaneous test results with f test, namely roa, cr and quick ratio together do not significantly influence stock returns.
QUO VADIS VILLAGE FINANCIAL MANAGEMENT: TRANSPARENCY VS ACCOUNTABILITY (CASE STUDY IN BOGOR DISTRICT) Rochman Marota; Agung Fajar Ilmiyono; Indah Setiarini Erganda
Jurnal Aplikasi Bisnis dan Manajemen (JABM) Vol. 7 No. 1 (2021): JABM Vol. 7 No. 1, Januari 2021
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.7.1.223

Abstract

Villages obtain their sources of income from original village income, transfers, and other income. Considerable income makes the village government demand to increase transparency and accountability along with the development of public sector accounting. However, transparency and accountability are still a problem for some villages. This study aimed to determine the effect of transparency and accountability on the financial management in 13 villages in Sukaraja District, Bogor Regency. The data were collected using a questionnaire distributed to 83 respondents, selected using the purposive sampling method. The data analysis methods included a validity test, reliability test, t-test, f-test, coefficient of determination test, multiple linear regression, normality test, heteroscedasticity test, and descriptive statistics. Partial testing with t-test showed that transparency had no significant effect on village financial management because some respondents answered that they disagreed. Therefore, it can be concluded that transparency had been implemented but not yet maximized. While accountability partially had a significant effect on village financial management, accountability had run well. Based on the simultaneous testing results with the f-test, transparency and accountability simultaneously positively affected village financial management. Keywords: village financial management, village government, transparency, accountability, multiple linear regression
EFFECT OF GOOD CORPORATE GOVERNANCE PRACTICES TOWARD THE MOSQUE ACCOUNTING APPLICATION SURVEY OF MOSQUE IN BOGOR Retno Martanti Endah Lestari; Agung Fajar Ilmiyono; Jalaludin Al Mahali
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 3, No 2 (2019): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.107 KB) | DOI: 10.33751/jhss.v3i2.1457

Abstract

This research was designed, one of which is to provide input to the Ministry of Religion and DKM in particular that mosque financial management must be transparent and accountable by applying the mosque accounting application in its implementation so that the targeted financial management of mosque governance can be easily achieved. In reality, as many as 30 mosques were selected in Bogor, that the effect of GCG application on the application of mosques in 30 selected mosques, which involved the principles of accountability, transparency, responsibility, independence and the principle of reasonableness had no influence on the process of applying the mosque application, this is certainly a lack of knowledge the mosque DKM how important is the implementation of good corporate governance. The purpose of this study is to determine the economic characteristics of the area in mosques in the Bogor area and whether the application of good corporate governance can affect the application of mosque accounting applications. This type of research is verification with an explanatory survey. Data collection method using a questionnaire. Data collection techniques from primary data and secondary data. Sampling using a purposive sampling method as many as 30 mosques in the Bogor Region. It can be concluded that the economic characteristics of the area at the 30th Mosque selected, still not evenly distributed, this can be seen from the different educational backgrounds of the DKM Mosque and the different area of the mosque and the results of the research data test application of good corporate governance has no influence on the application Mosque Accounting Application.
The effect of budgeting based on performance upon the accountability of authority administration of Bogor municipality performance period 2014-2017 Agung Fajar Ilmiyono
The Accounting Journal of Binaniaga Vol 4, No 2 (2019): December 2019
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.34 KB) | DOI: 10.33062/ajb.v4i2.337

Abstract

Budgeting based on performance is a type of budget used in public sector activities. This type of budget is influenced by environmental factors that must be predicted to determine the level of uncertainty high or low, so that the objectives for implementing financial reporting performance accountability can be achieved. The purpose of this study is to determine the effect of Budget Planning on Performance Accountability of Bogor municipality administration, to determine the effect of Budget Implementation on Performance Accountability of Bogor municipality administraion and to determine the effect of Performance Evaluation on Performance Accountability of Bogor municipality administration. This research was conducted at the scope of the Bogor municipality administration. This research was conducted at the scope of the Bogor municipality administration. The analytical method used is sample test t and multiple linear regression. the sample chosen using a random sampling method taken from 10 units of the Bogor City Regional Work Unit (SKPD) consisting of 50 respondents. The results of the study showed that Budget Planning and performance evaluation have a positive and significant effect on the Accountability of the Performance of Bogor municipality administration. While Budget Implementation does not affect the Accountability of Performance of Bogor municipality administration.. Keywords: Budget Planning, Budget Implementation, Performance Evaluation, and Performance Accountability
COMPANY SIZE, SALES GROWTH AND LEVERAGE AGAINST TAX AVOIDANCE IN PROPERTY AND REAL ESTATE COMPANIES ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD OF 2012-2018 Agung Fajar Ilmiyono; Rima Auliyamartha Agustina
The Accounting Journal of Binaniaga Vol 5, No 2 (2020): December 2020
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v5i2.389

Abstract

ABSTRACTThe difference in tax interests between companies and the government encourages companies to regulate the amount of tax burden to be paid, a strategy that is usually used by companies, namely tax avoidance, besides that the tax ratio in Indonesia has decreased from 2012-2017. This phenomenon shows that tax avoidance is still being carried out. This research aims to examine the effect of company size, sales growth, and leverage on tax avoidance in property and real estate companies listed on the IDX in the period 2012-2018. Twenty-one samples were tested with classical assumption test, using multiple regression analysis techniques. The results show that partially company size has an effect on tax avoidance, sales growth has no effect on tax avoidance and leverage has an effect on tax avoidance. Simultaneously, company size, sales growth and leverage have an effect on tax avoidance.Keywords: Leverage, Sales Growth, Tax Avoidance and Company Size
ANALISIS KUALITAS AUDITOR DAN MANAJEMEN LABA TERHADAP OPINI AUDIT Hendro Sasongko; Agung Fajar Ilmiyono; Heni Nelawati
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No. 1 (2019)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.816 KB) | DOI: 10.34204/jiafe.v5i1.1430

Abstract

In this globalization era, there are some cases about company's finance data manipulation especially from major bank listed in the stock exchange that finally went bankrupt and cause public accountant got many critics. Audit opinions that given by auditor denote some important information for financial statement's user. Thus the purposes of this research are examining and analyzing the effect of auditor's quality and earning management to audit opinion on company's sub-sector bank and finance sector listed in Indonesia Stock Exchange period 2015-2017. The sample used in this study amounted to 30 companies using logistic regression analysis techniques. The results showed that auditor quality was not significantly effect for audit opinion while earnings management had a significant effect on audit opinion.
FINANCIAL RATIOS AND FINANCIAL DISTRESS IN RETAIL TRADE SECTOR COMPANIES Hendro Sasongko; Agung Fajar Ilmiyono; Annisa Tiaranti
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 7, No 1 (2021): Vol 7, No. 1 (2021)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v7i1.3380

Abstract

Abstract: The purpose of this study is to examine and explain the effect of the current ratio, return on asset, debt to asset ratio, and total assets turnover to financial distress in the retail trade sub sector for the 2015-2018 period both partially and simultaneously. The research population is all retail trade sector companies listed in Indonesia Stock Exchange (IDX). Sample was selected using the purposive sampling method. The method of data analysis in the form of a quantitative analysis using multiple regression analysis. The results of the study revealed that partially the CR does not affect financial distress while the return on assets, debt to assets ratio and total assets turnover in partial effect on financial distress. Simultaneously, the CR, ROA, DAR and TATO affect the financial distress. This can be a concern for companies to pay more attention to these four elements so that companies avoid financial distress conditions as well as for investors who want to invest.Abstrak: Tujuan dari penelitian ini adalah untuk menguji dan menjelaskan pengaruh current ratio, return on assets, debt to asset ratio, dan total assets turnover terhadap financial distress pada subsektor perdagangan eceran periode 2015-2018 baik secara parsial maupun simultan. Populasi penelitian ini adalah seluruh perusahaan sektor perdagangan eceran yang terdaftar di Bursa Efek Indonesia (BEI). Sampel dipilih dengan menggunakan metode purposive sampling. Metode analisis data berupa analisis kuantitatif dengan menggunakan analisis regresi berganda. Hasil penelitian mengungkapkan bahwa secara parsial CR tidak berpengaruh terhadap financial distress sedangkan return on assets, debt to assets ratio dan total assets turnover secara parsial berpengaruh terhadap financial distress. Secara simultan CR, ROA, DAR dan TATO berpengaruh terhadap financial distress. Hal ini dapat menjadi perhatian bagi perusahaan untuk lebih memperhatikan keempat unsur tersebut agar perusahaan terhindar dari kondisi financial distress serta bagi investor yang ingin berinvestasi.
PENGARUH KINERJA KEUANGAN DAN FAKTOR EKONOMI MAKRO DALAM MEMPREDIKSI VOLATILITAS HARGA SAHAM PERUSAHAAN SUBSEKTOR INDUSTRI FOOD AND BEVERAGES Agung Fajar Ilmiyono
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 3, No 1 (2017): Vol 3, No 1 (2017)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.297 KB) | DOI: 10.34204/jiafe.v3i1.432

Abstract

ABSTRACTThis study aims to analyze and test the effect of financial performance and macro economic to stock price volatility in food and beverages companies listed in the Indonesia Stock Exchange period 2012-2016. Thirtyfive samples are tested by classical assumption using multiple regression analysis technique. The result shows that the financial performance partially has no significant effect on stock price volatility and macro economic partially has no significant effect on stock price volatility. Keywords: ROA, DER, Net Cash Flow, Inflation, Exchange Rate, Interest Rate, and Volatility Stock Price
KESIAPAN ADAPTASI METODE BEYOND BUDGETING SEBAGAI UPAYA PEMBAHARUAN KINERJA MANAJEMEN Agung Fajar Ilmiyono; Suratno Suratno; Tri Widyastuti; Nurmala Ahmar; Zulkifli Zulkifli
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 1 (2022): Vol 8, No. 1 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i1.4740

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengkaji kemungkinan penerapan metode beyond budgeting. Penelitian ini merupakan studi literatur yang menggunakan metode analisis PICO (problem, intervention, comparison, outcome). Hasil penelitian ini menunjukkan bahwa proses penganggaran merupakan komponen penting dari sistem pengendalian manajemen dan telah menjadi sistem yang sangat berguna dimana manajemen berhasil merencanakan, mengkoordinasikan dan mengendalikan. Proses penganggaran melibatkan penciptaan dan pelaksanaan tujuan organisasi serta perencanaan jangka pendek dan panjang. Anggaran memungkinkan organisasi untuk lebih memanfaatkan sumber daya keuangan yang tersedia. Sebagian besar alternatif sejalan dengan penganggaran tradisional, tetapi beyond budgeting menganjurkan untuk mengabaikan penganggaran tradisional karena anggaran tidak membantu organisasi sebagaimana dimaksud. Beyond Budgeting berpendapat bahwa kerugian menyebabkan lebih banyak kerusakan pada organisasi daripada hasil keuntungan. Maka beyond budgeting pada proses ini diusulkan sebagai alternatif manajemen koheren yang memungkinkan organisasi untuk mengelola kinerja dalam berbagai lingkungan bisnis.ABSTRACTThis study aims to examine the possibility of applying methods outside of budgeting. This research is a literature study that uses the PICO analysis method (problem, intervention, comparison, outcome). The results of this study indicate that the control process is an important component of the control system and has become a very useful system where management is successful in planning, controlling, and controlling. The budgeting process involves the creation and execution of organizational goals as well as short and long-term planning. Budgets support organizations to better utilize available financial resources. Most of the alternatives are like with tional budgeting, but outside of budget budgeting for traditional budgeting budgets because it doesn't help the organization as intended. Beyond Budgeting argues that losses cause more harm to the organization than profits. So off-budgeting in this process is proposed as a coherent management alternative that allows organizations to manage performance in a variety of business environments.