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Dendi Purnama
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INDONESIA
Jurnal Riset Keuangan dan Akuntansi (JRKA)
Published by Universitas Kuningan
ISSN : 24424684     EISSN : 26213265     DOI : https://doi.org/10.25134/jrka
Core Subject : Economy,
Economics, Econometrics & Finance
JRKA (Jurnal Riset Keuangan dan Akuntansi) diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Kuningan secara berkala dua kali dalam satu tahun yaitu pada bulan Februari dan Agustus. Tujuan jurnal ini adalah untuk mempublikasikan hasil riset Keuangan dan Akuntansi yang relevan bagi pengembangan ilmu, profesi dan praktek Keuangan dan Akuntansi di Indonesia. Penerbitan Jurnal Riset Keuangan dan Akuntansi (JRKA) dimaksudkan sebagai media penuangan karya ilmiah dari hasil penelitian dibidang akuntansi dan keuangan Topik Jurnal Riset Akuntansi dan Keuangan berkaitan dengan topik berikut ini: - Akuntansi Keuangan dan Pasar Modal - Akuntansi Manajemen - Akuntansi Sektor Publik - Akuntansi Syariah - Auditing - Corporate Social Responsibility - Perpajakan - Sistem Informasi Akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 174 Documents
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PENERAPAN PRINSIP AKUNTABILITAS DAN TRANSPARANSI PADA PENGELOLAAN BMT DI KOTA SURAKARTA (Studi pada BMT Al-Madinah) Usnan Usnan
Jurnal Riset Keuangan dan Akuntansi Vol 5, No 1 (2019): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v5i1.1884

Abstract

This research was conducted with the aim to find out how the application of the principles of accountability and transparency in the management of the Baitul Maal wat Tamwil (BMT) in Surakarta City with a study at KSUS BMT Al-Madinah Surakarta, which was conducted in 2018. This research is qualitative research, where data obtained through interview techniques and documentation then analyzed descriptively.The results showed that BMT Al-Madinah Surakarta had applied the principle of accountability consisting of; (1) legal accountability through compliance with the fulfillment of institutional legal aspects and fulfillment of DPS requirements and the implementation of the role of DPS at BMT Al-Madinah, (2) process accountability with the existing jobdescription and reward and punishment for all employees and the implementation of the system information in implementing financial / accounting functions; (3) program accountability through the implementation of programs that are always strived to achieve targets and involve the role of BMT members in determining program plans and targets to be achieved. While the principle of transparency is applied by BMT Al-Medina through the mechanism of RAT and the delivery of various information related to financial information, management and activities carried out through mobile media (whatsapp). Keywords: Accountability, Transparency.
ANALISIS COST LOANABLE FUND, TARGET LABA DAN RISK FACTOR SEBAGAI DETERMINAN NISBAH PEMBIAYAAN BERBASIS BAGI HASIL PADA BANK SYARIAH DI INDONESIA Puspasari, Oktaviani Rita
Jurnal Riset Keuangan Dan Akuntansi Vol 6, No 2 (2020): Jurnal Riset Keuangan Dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v6i2.4129

Abstract

PENGARUH RASIO LIKUIDITAS, SOLVABILITAS, AKTIVITAS, PROFITABILITAS DAN PRODUK DOMESTIK BRUTO TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BEI Trirahaju, Justina
Jurnal Riset Keuangan dan Akuntansi Vol 1, No 02 (2015): Jurnal Riset Keuangan Dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v1i02.440

Abstract

This research is a quantitative research  that aims to analyze factors influencing the profit growth at textile and garmen company listed in Indonesia Stock Exchange, that are liquidity ratio that measured by current asset, solvability ratio that measured by DER, activity ratio that measured by TATO, profitability ratio that measured by NPM and Gross Domestic Product. Population in this research is all of textile and garmen companies that listing in BEI. Implementing the purposive sampling so got 13 researches that analyzed by panel data regression with Ordinary Least Square (OLS) model. The result shows that liquidity ratio  influences positively towards profit growth, solvability ratio doesn’t influence towards profit growth, activity ratio doesn’t influence towards profit growth, profitability ratio influences positively towards profit growth, and gross domestic product doesn’t influence towards profit growth at textile and garmen companies listed in Indonesia Stock Exchange.Based on the analysis in this study, the following suggestions are presented: (1) For further research may add other independent variables that predict the effect on profit growth and increase the number of observations in order to get better a  study and research users can obtain more information, to increase the number of observation studies, the researchers can then immediately take the primary data to each company so that the collected data would  be coming more and research results would be better, further research can be carried out by expanding the study area is not only the textile and garment company, but also all companies listed on the Indonesia Stock Exchange, (2) For the company to be concerned about the condition of the company's profit growth is still fluctuate every year and this proves that there is still a lack of consistency in maintaining the company's profit trend continues to rise. So it needs to be reviewed on the causes of fluctuations in profit growth.
PENGARUH DEWAN KOMISARIS, DEWAN PENGAWAS SYARIAH (DPS) DAN DIREKSI TERHADAP KINERJA MAQASID SYARIAH Rismayani, Gista; Nanda, Ulfa Luthfia
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 2 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i2.1698

Abstract

Sharia Maqasid Performance is the result described from a conceptual framework based on sharia maqasid theory. A maqasid sharia performance should be an effort for Islamic financial institutions to establish a goal that not only profit-oriented but also falah. This study aims to identify factors affecting the sharia maqasid performance of Islamic banking in Indonesia. The dependent variable used in this study is sharia maqasid performance and the independent variables in this study areboard of commissioners performance,  Sharia Supervisory Board Performance, and  board of directors performance. The study population is sharia  banking registered in Bank Indonesia. Using purposive sampling technique obtained 7 islamic banking which become object in this research.The data analysis using panel data regression by Eviews 9. The results indicates that the variables of board of commissioners performance, sharia board performance. and board of directors performance have no significant effect toward the Sharia Maqasid Performance.
LITERASI KEUANGAN DI KALANGAN MAHASISWA (Survei Pada mahasiswa Universitas Kuningan) Herma Wiharno; Enung Nurhayati
Jurnal Riset Keuangan dan Akuntansi Vol 3, No 2 (2017): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v3i2.3908

Abstract

Tujuan dari penelitian ini adalah untuk mengkaji gambaran tentang literasi keuangan dan faktor karakteristik demografi yang mempengaruhi tingkat literasi keuangan dikalangan mahasiswa. Metode penelitian yang digunakan adalah metode deskriptive dan verifikatif. Penelitian ini dilakukan di Universitas Kuningan dengan unit analisisnya adalah mahasiswa. Jumlah sampel yang digunakan dalam penelitian ini adalah 372 mahasiswa dengan teknik pengambilan sampelnya adalah Stratified Cluster Proportional Random Sampling. Dari hasil analisis deskriptif  terungkap bahwa dilihat dari jenis kelamin, usia, tempat tinggal, tingkatan studi, dan bidang studi. dan tingkat pendapatan orang tua mahasiswa, mahasiwa perempuan, mahasiswa yang berusia 20  tahun atau lebih, mahasiswa yang bertempat tinggal di perkotaan, mahasiswa tingkat IV, mahasiwa dengan bidang studi ekonomi, memiliki tingkat literasi keuangan yang lebih tinggi dibanding dengan mahasiswa lainnya. Berdasarkan tingkat pendapatan orang tua, tingkat literasi keuangan mahasiswa hampir tidak ada perbedaan yang signifikan. Dari hasil analisis verifikatif terungkap bahwa hanya tingkatan studi dan bidang studi  yang berpengaruh secara signifikan terhadap literasi keuangan. Kata Kunci:  Karakteristik Demografi, Literasi Keuangan, Pengetahuan Keuangan, Sikap Keuangan, Perilaku Keuangan.
ANALISIS DETERMINASI PENGHAMBAT PELAPORAN AKUNTANSI SUMBER DAYA MANUSIA Hamzah, Amir
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 1 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i1.1334

Abstract

This study aims to analyze the determination of inhibiting reporting of human resource accounting at Shariah microfinance institutions in Kuningan Regency, with the sample number of 70 respondents of shariah microfinance institutions.          This study used a qualitative descriptive research method and verification with interview or questionnaire technique. Research data were tested using instrument test, classical assumption test, multiple regression test.          The results showed partially variable cost of human resources have a significant positive effect on human resources accounting report, variable measurement of human resources value has a significant positive effect on the human resources accounting report and together show that the variable cost of human resources and measurement value human resources to the accounting reports of human resources. Keywords: Human Resource Cost, Human Resource Measurement Value, Human Resource Accounting Report
Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Sektor Keuangan Di Bursa Efek Indonesia Amir Hamzah
Jurnal Riset Keuangan dan Akuntansi Vol 2, No 2 (2016): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v2i2.2687

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh Tata Kelolaterhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Sampel daripenelitian ini adalah 41 perusahaan sektor keuangan yang terdaftar di BursaEfek Indonesia dari 2013 sampai 2014. Untuk membuktikan hipotesis,penelitian ini menggunakan model analisis regresi liniear berganda. Hasilpenelitian menunjukkan bahwa Tata Kelola Perusahaan yang diproksikanoleh komposisi dewan komisaris independen, kepemilikan institusional,komite audit berpengaruh positif signifikan terhadap kinerja keuangan,kinerja keuangan tidak berpengauh signifikan terhadap pengungkapantanggung jawab sosial perusahaan, sedangkan Tata Kelola Perusahaan yangdiproksikan oleh komposisi dewan komisaris independen, dan komite auditberpengaruh positif signifikan terhadap pegungkapan tanggung jawab sosialperusahaan, serta kepemilikan institusional tidak berpengaruh signifikanterhadap pengungkapan tanggung jawab sosial perusahaan. Dalam penelitianini tata kelola yang baik dalam perusahaan mulai dari komposisi dewankomisaris independen, kepemilikan institusional dan komite audit maka akanmeningkatkan kinerja keuangan, sedangkan kinerja keuangan dankepemilikan institusional dalam penelitian ini belum mampu menjadi indikasisuatu perusahaan untuk meningkatkan pengungkapan tanggung jawab sosialperusahaan.Kata Kunci : Komposisi Dewan Komisaris Independen, KepemilikanInstitusional, Komite Audit, Kinerja Keuangan, Pengungkapan TanggungJawab Sosial Perusahaan
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA Purnama, Dendi
Jurnal Riset Keuangan dan Akuntansi Vol 3, No 1 (2017): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v3i1.676

Abstract

This study aims to analyze the effect of profitability, leverage, firm size, institutional ownership and managerial ownership of earnings management. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange from 2010 to 2015. The sample in this study as many as 47 companies for 6 years.The result of analysis shows that profitability have a significant positive effect to earnings management, firm size and managerial ownership negatively affect earnings management, while leverage and institutional ownership have no effect to earnings management. While jointly shows that the variable profitability, firm size, leverage, institutional ownership and managerial ownership have a significant effect on earnings management. Keywords: Profitability, Leverage, Company Size, Institutional Ownership, Managerial Ownership and Profit Management,
Analisa Pengaruh Corporate Governance, Ownership Structure, dan Cash on Hand Terhadap Nilai Perusahaan Agus Arianto Toly; Cindy Claudya; Rezky Santoso; Felicia Grace
Jurnal Riset Keuangan dan Akuntansi Vol 5, No 2 (2019): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v5i2.2006

Abstract

The purpose of this study was to investigate the effects of corporate governance, ownership structure, and cash on hand on Firm Value on manufacturing companies listed in Indonesia Stock Exchange. The dependent used in this study was the firm value whereas the independent used in this study were the corporate governance, ownership structure, and cash on hand. This study used these following measurement methods: Tobin’s Q - used to measure the firm value; board size, independent director, and audit quality were used to measure the corporate governance, proportion of managerial ownership was used to measure the ownership structure, and natural logarithm of year-end cash was used to measure the cash on hand. This study also used the leverage, firm size, firm age, and dividend payment as controlling variables. The sample of this study consisted of 74 manufacturing firms obtained from Indonesia Stock Exchange from year 2014 to 2017. The technique used for this analysis was the multiple regression. The result of this study suggested that the cash on hand had negative and significant effects on firm value when the leverage, firm size, firm age, and dividend payment were used as controlling variables. On the other hand, this study also suggested that the corporate governance and managerial ownership had no significant effect on the firm value when the leverage, firm size, firm age, and dividend payment were used as controlling variables. Keywords: firm value, corporate governance, ownership structure, cash on hand
Pembiayaan Berbasis Jual Beli dan Kinerja Bank Umum Syariah di Indonesia Puspasari, Oktaviani Rita
Jurnal Riset Keuangan dan Akuntansi Vol 2, No 1 (2016): Jurnal Riset Keuangan Dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v2i1.447

Abstract

This study examine how trade basis financing products which are : murabahah and istishna has an effect to the Islamic Bank performance in Indonesia which meassured by profitability, then the profitability proxied by ROA (return on asset).  The sample selection method is purposive sampling and obtained eleven Islamic bank in 5 years period observation with 53 data are being sampled.  Multiple regression analysis is used to analyze the data.  The results shows that volume of murabahah financing product has negative effect also has no signifficant effect to Islamic Bank performances, istishna’ financing has positive and significant effect to the Islamic bank performance in Indonesia, while salam financing have no balance anymore on the total Islamic Bank financing with many internal and external factors which affected, as well as trade basis financing products has no significant effect to the Islamic Bank Performance.

Page 8 of 18 | Total Record : 174

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