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Eny Maryanti
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jas@umsida.ac.id
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Jl. Mojopahit No.666B, Sidoarjo, Jawa Timur
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INDONESIA
Journal of Accounting Science
Published by Universitas Muhammadiyah Sidoarjo
ISSN : 25483501     EISSN : 25483501     DOI : https://doi.org/10.21070/jas
Core Subject : Economy,
Economics, Econometrics & Finance
Aim: to facilitate scholar, researchers, and teachers for publishing the original articles of review articles. Scope: accounting science include: financial accounting, management accounting, tax accounting, islamic accounting and auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2017): January" : 5 Documents clear
Interaksi Good Corporate Governance, Corporate Social Responsibility, Intellectual Capital Dan Pengaruhnya Terhadap Kinerja Keuangan Perusahaan: Interaction of Good Corporate Governance, Corporate Social Responsibility, Intellectual Capital and Their Influence on Company Financial Performance Rosafitri, Citra
Journal of Accounting Science Vol. 1 No. 1 (2017): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v1i1.775

Abstract

This study aims to determine effect of Good corporate governance, corporate social respinsibility dan intellectual capitalon the financial performance proxied Return on Asset and Return on Equity of companies listed on the Indonesian Stock Exchange. This research method used in this study is a quantitative method to test the assumption of calssical analysis techniques and double linear regresion testing. A sample size of 64 is comprised of 16 companies that meet the criteria specified through purposive sampling. The result of this studi indicate that Good corporate governance consist of institusional ownership, managerial ownership and independent director has no effect on financial performance proxied by Return on Asset and Return on Equity. Corporate social responsibility has effect the Return on Asset and Return on Equity. An than the Intellectual capital consist of VA has effect the Return on asset, and VACA,VAHU, STVA has no effect of Return on Asset, the second proxcied financial performance of Intellectual capital has no effect to Return on Equity. And as well as Good Corporate governance, Corporae Social Responsibility and intellectual capital simultaneously do effect the Financial performace proxied by Return on Asset an Return on Equity.
Corporate Social Responsibilty, Good Corporate Governance, Kinerja Lingkungan Terhadap Kinerja Keuangan Dan Pengaruhnya Pada Nilai Perusahaan: Corporate Social Responsibility, Good Corporate Governance, Environmental Performance on Financial Performance and Its Effect on Company Value Maryanti, Eny; Fithri, Wildah Nihayatul
Journal of Accounting Science Vol. 1 No. 1 (2017): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v1i1.773

Abstract

The purpose of this study wanted to identify the influence of corporate social responsibility, good corporate governance, and environmental performance to financial performance and identify the effect of the financial performance of the company's value. This study uses a quantitative method with path analysis technique, using a sample of companies listed on the Indonesian Stock Exchange and is also listed in the PROPER which consists of 16 companies with criteria determined sample through purposive sampling method. The results of this study is that CSR affect the financial performance of companies listed on the Indonesia Stock Exchange, this shows that CSR is done by the company in order to gain public confidence. GCG formed with institutional ownership and audit committee does not affect the company's financial performance. While GCG formed with managerial ownership, board of directors and independent directors significantly affect financial performance. The environmental performance does not significantly affect the company's financial performance. Managerial ownership, board of directors and independent directors indirectly through financial performance significantly affect the value of the company. Institutional ownership and audit committee indirectly through financial performance does not significantly affect the value of the company
Penyusunan Laporan Keuangan Berbasis SAK ETAP Koperasi Intako Dan Respon Pihak Eksternal: Preparation of Financial Statements Based on SAK ETAP Cooperative Intako and Responses of External Parties Indawatika, Feri
Journal of Accounting Science Vol. 1 No. 1 (2017): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v1i1.788

Abstract

This study aims to perform the preparation of financial statements in Cooperative INTAKO based SAK ETAP responses and identify external parties regarding the preparation of the financial statements based SAK ETAP. This type of research is qualitative. Data collection techniques with interviews, documentation, and triangulation. Test the validity of the data by using the test of credibility, transferability, and dependability. Engineering analysis using the data collection phase, data reduction, the data display, and conclusion. The results showed that the Cooperative INTAKO only prepare three financial statements, namely: Balance Sheet, Income Statement, and Notes to the Financial Statements and the report asled to the SAK ETAP, but there are a few post that are not yet in accordance with SAK ETAP. So the report prepared by the researchers is the Balance Sheet, Income Statement, Statement of Changes in Equity, Cash Flow Statement and Notes to Financial Statements. Supervisors Cooperative INTAKO response regarding the preparation of the financial statements based SAK ETAP is less familiar with the statement of changes inequityand cash flows. Response Diskoperindag and EMR Sidoarjo financial statements based on SAK ETAP is the format and types of financial statements that are prepared can be adjusted to the needs of the cooperative while it is in accordance with thelawon cooperatives and applicable accounting standards. Cooperative Response Putra Buana Waru financial statements based on SAK ETAP is too complicated if the cooperative must prepare complete financial statements for cooperatives prepare financial reports as needed and cooperative laws still give leeway regarding the preparation of the financial statements of the cooperative.
Motivasi Belajar Mahasiswa Akuntansi Sebelum Dan Sesudah Menjadi Perguruan Tinggi Negeri (Studi Kasus Pada Mahasiswa Prodi Akuntansi Angkatan 2012 UPN “VETERAN” Jawa Timur): Learning Motivation of Accounting Students Before and After Becoming a State University (Case Study on Accounting Study Program Students Class of 2012 UPN "VETERAN" East Java) Nuraini, Fitri
Journal of Accounting Science Vol. 1 No. 1 (2017): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v1i1.790

Abstract

The Motivation has a strategic role in the activities of one's learning, no one is learning without motivation. Motivation to learn is the driving force of psychic overall in students that lead to learning and provides direction on learning activities in order to achieve a goal, the motivation also provide encouragement in learning so that students (Purba, 2012). UPN is a university that on October 6, 2014 has turned into State Universities (PTN). The change of State Universities (PTN) expected higher student motivation to learn is certainly offset by the factors that influence it so that it can create quality graduates other than Pioner Development skilled, reliable and professional in competition in the world of work. The population used was 200 students Prodi Accounting preferred class of 2012 students. The sampling technique using simple random sampling the formula Slovin at 67. The study used statistical test paired sample t-test. The results show that there are differences in learning motivation between before and after the college on students in the accounting department of UPN "Veteran" East Java. It is known that the t value obtained from processing the data is - 2.801 with siginifikansi level of 0,007 or less 0.05.
Expected Return Dan Risiko Saham LQ-45 Untuk Pengambilan Keputusan Investasi Serta Pembentukan Portofolio Optimal(Capital Asset Pricing Model): Expected Return and Risk of LQ-45 Stocks for Investment Decision Making and Optimal Portfolio Formation (Capital Asset Pricing Model) Arimarista, Lita
Journal of Accounting Science Vol. 1 No. 1 (2017): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v1i1.776

Abstract

This study aims to determine the number of groups (clusters) sector, which is for med from the LQ-45 for investment decisions as well as the establishment of an optimal portfolio (Capital Asset Pricing Model). The approach used in this study is quantitative. To test this hypothesis used cluster analysis. The results obtained by Hierarical Cluster Analysis, getting the results that the group ingo eight (8) sectors of 22 shares for med two (2) groups (clusters) . Cluster 1 is a group of sector swith the expected return is not too hight risk is not too high anyway, but Cluster 1 BUMI stock company, INCO and ANTM from the mining sector, and company shares LPKR of the service industry as a high expected return with the higher the risk. Cluster 2 is a group of sectors with the highest expected return with the highest risk anyway. However, Cluster 2 on BBNI company shares of the financial sector has the highest expected return to risk is not too high, when compared with the risk in the shares of other companies which have the expected return is not too high. By using the model of Capital Asset Pricing Model (CAPM) in the calculation and analys is of portfolios .In this study, the portfolio formed from the LQ-45 is AALI, BBNI and GGRM offers a portfolio expected return of 3.00 % and offers portfolio risk by 1.64%.

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