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INDONESIA
Kompartemen : Jurnal Ilmiah Akuntansi
Published by Universitas Muhammadiyah Purwokerto
ISSN : 16931084     EISSN : 25798928     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Kompartemen: Jurnal Ilmiah Akuntansi is a scientific journal published by Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto as a medium of accounting research, along with its development.
Arjuna Subject : -
Articles 173 Documents
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Pengaruh DPR, Firm Size Dan ROA Terhadap DER (Studi Pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di BEI Periode 2014-2018) Galuh Candra Setianing Mutia; Adi Rizfal Efriadi
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.1, Maret 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v18i1.6597

Abstract

The Effect of Dividend Policy, Company Size and Profitability on Debt Policy in Food and Beverage Sector Companies Listed on the Indonesia Stock Exchange in the Period of 2014-2018.               The purpose of this study was to determine the effect of the Dividend Policy, Company Size and Profitability on the Debt Policy in the food and beverage sector which is flat on the Indonesian stock exchange. The period used in this research is 5 years.This research design uses quantitative methods. The population of this research is the food and beverage sector manufacturing companies that have been and are still listed on the Indonesia Stock Exchange Period 2014-2018. Sampling techniques using purposive sampling and data obtained for research are 7 companies. The analytical method used is multiple linear regression.               Based on the results of data analysis, Dividend Policy is not examined because the required data is incomplete and does not meet the requirements. The size of the company is mid-sized but not significant to the Debt Policy, with this Beta Unstandardized Coefficients value of 0.027 with a significance value of 0.146. Profitability has a negative and significant effect on the debt policy, with this Beta Unstandardized Coefficients value of -7,183 and a significance value of 0,000. KeyWord : Debt to Equity Ratio (DER), Dividend Payout Ratio (DPR) , Firmsize, and Profitability (ROA).
Analisis Faktor-Faktor yang Berpengaruh Terhadap Konservatisme Akuntansi Eko Hariyanto
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.1, Maret 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v18i1.7851

Abstract

This study aims to analyze whether the factors that affect accounting conservatism. Data is taken from secondary data on real estate and property companies that have sold their shares on the Indonesian Stock Exchange from 2016 to 2019, the number of selected samples is 23 companies. The variables used are profitability, firm size, institutional ownership and managerial ownership. All variables are measured by ratio data. Data analysis using multiple regression which is processed by the SPSS program.The results showed that profitability and managerial ownership had a positive effect on accounting conservatism. Firm size has a negative effect on accounting conservatism, while institutional ownership has no effect on accounting conservatism.
Analisis Pengaruh Persepsi Permodalan Terhadap Kinerja Usaha dalam Meningkatkan Keberhasilan UKM Hardiyanto Wibowo
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.2, September 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v18i2.8927

Abstract

Usaha Kecil dan Menengah (UKM) merupakan tulang punggung sistem ekonomi kerakyatan. UKM berkontribusi dalam mengurangi masalah kesenjangan antar golongan pendapatan dan antar pelaku usaha, pengentasan kemiskinan dan penyerapan tenaga kerja. Konstribusi lainnya, UKM mempercepat perubahan struktural, meningkatkan perekonomian daerah dan ketahanan ekonomi nasional. Penelitian ini bertujuan untuk menguji pengaruh persepsi permodalan terhadap kinerja usaha dalam meningkatkan keberhasilan UKM. Data dalam penelitian ini diperoleh melalui kuesioner dan wawancara pada responden, yaitu UKM sentra knalpot Desa Sayangan Purbalingga. Hasil penelitian ini menemukan bahwa persepsi permodalan berpengaruh terhadap kinerja usaha. Hasil ini menunjukkan bahwa pentingnya persepsi permodalan dalam meningkatkan kinerja usaha UK.MKata kunci: persepsi permodalan, kinerja UKM.
Dividend Policy pada Perusahaan Perbankan yang Terdaftar Di BEI Zakaria Zakaria; Fajar Rina Sejati; Murti Muti
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.2, September 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v18i2.8417

Abstract

Dividend policy is a decision taken by a company related to dividends, whether profits will be distributed to shareholders or investors in the form of dividends or profits will be retained as retained earnings for investment financing in the future. Factors that can influence dividend policy include current ratio, debt to equity ratio, net profit margin, investment opportunity set. The population in this study are banking companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The samples obtained are based on purposive sampling techniques and obtained by 9 companies. The data analysis technique used is multiple linear regression analysis. The analysis shows that the debt to equity ratio, investment opportunity set has a positive effect and net profit margin has a negative effect on the dividend policy. However, the current ratio has no effect on the dividend policy.
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Pada Sektor Barang Konsumsi di BEI Okta Setiawan; Iwan Setiadi
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.1, Maret 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v18i1.6606

Abstract

The purpose of this study is to examine the effect of good corporate governance (GCG) on financial performance using the measurement of return on assets (ROA). The sample of this research is the manufacturing companies in the consumer goods sector which are listed on the Indonesia Stock Exchange. The data collection technique used in this study was purpose sampling, which consisted of 154 companies. The analysis of this study uses multiple linear regression analysis methods. The results showed that GCG consisting of independent commissioners had a significant positive effect on financial performance (ROA), independent audit committee had no effect on (ROA), institutional ownership had a significant positive effect on financial performance (ROA), and managerial ownership financial performance (ROA).Keywords: GCG, independent commissioner, independent audit committee, institutional ownership, managerial ownership, and financial performance. 
Pengaruh Dividen Announcement, Capital Gain dan Kurs Terhadap Trading Volume Activity (Studi Kasus pada Saham Syariah yang Terdaftar di JII Tahun 2015-2018) Bella Atika
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.2, September 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v18i2.6679

Abstract

The capital market is a company tool to increase long-term funding needs by selling shares and issuing bonds. A measurement tool for calculating trading volume is trading volume activity (TVA). The purpose of this study is to examine the effect of dividend announcements, capital gains and exchange rates on trading volume activity (TVA) on Islamic stocks listed on JII in 2015 to 2018. This study uses eight Islamic shares, namely ADRO, ASII, INDF, LPFF, PGAS, PTBA, SMRA and UNTR. The data in this study were obtained through an annual report from the IDX website. Based on paired differences test shows that in 2105, 2016 and 2017 there were no significant TVA differences between before and after dividend announcements, whereas in 2018 there were significant TVA differences between before and after dividend announcements. The panel data regression analysis results showed that the capital gain variable has no effect on TVA, while the exchange rate variable has a positive and significant effect on TVA.Keywords: Trading Volume Activity, Dividen Announcements, Capital Gain, Kurs
Pengendalian Kualitas Produksi Jalangkote (Studi Kasus: Produksi Jalangkote Berkah di Jalan Kartini, Kel. Lolu Selatan, Kec. Palu Timur, Kota Palu, Sulawesi Tengah) Chalfin Lieputera Kaliongga; Fadjryani Fadjryani; Eka Rizky Wulansari
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.1, Maret 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v18i1.7314

Abstract

Dunia usaha sekarang menuntut perusahaan untuk lebih meningkatkan kualitas produk dengan mengembangkan ide-ide untuk memperoleh efektif dan efisien untuk mencapai sasaran dan tujuan. Toko Jalangkote Berkah merupakan bentuk usaha yang bergerak dibidang pembuatan olahan makanan yaitu jalangkote. Tujuan dari penelitian ini adalah untuk mengetahui apakah produksi Jalangkote di Jalangkote Berkah, Jl. Kartini, Lolu Selatan, Palu Utara, Kota Palu, Sulawesi Tengah, berada pada pengendalian kualitas statistik sehingga mendapat keuntungan yang maksimum dari pengendalian kesalahan tersebut. Metode yang digunakan pada penelitian ini ialah Statistic Quality Control dengan konsep Six Sigma. Adapun hasil yang diperoleh pada penelitian ini yaitu keseluruhan nilai proporsi kesalahan produksi yaitu sebesar 0.013 berada diantara nilai Control Statistic dengan nilai UCL dan LCL yang beragam akibat jumlah produksi yang beragam, maka data berada dalam statistika control, dan kategori kesalahan yang harus diberi perhatian khusus yaitu cacat ukuran tidak sesuai dilihat dari diagram pareto.Kata kunci: jalangkote, produksi, cacat, kualitas, statistik kontrol, six sigma
Analisa Pengaruh Intellectual Capital, Islamicity Performance Index dan Corporate Social Responsibility Terhadap Profitabilitas Bank Umum Syariah 2014-2018 Dwi Yuliana Rahayu; Tuti Kurniati; Sri Wahyuni
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.2, September 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v18i2.7688

Abstract

ABSTRACTThe aim of this research is to know the influence of intellectual capital, islamicity performance index and corporate social responsibility on profitability. Theories used are stakeholder theory. This research conducted on Indonesia Islamic banking ini 2014-2018. The sample were 13 bank, by non profitability sampling method with purposive sampling technique. The analysis techniques used are descriptive statistical analysis, classical assumptions, and multiple linear analysis. Based on the analysis found that intellectual capital has no effect on profitability.The scond hypothesis states that profit sharing ratio has significant positive effect to profitability. The tird states that hypothesis zakat performance ratio has significant positive effect o profitability. The four hypothesis states that equitable distribution ratio has no significant effect to profitability and the last hypothesis islamic social reposting has significant positive effect to profitability.Keywords : intellectual capital, profit sharing ratio, zakat performance ratio, equitable distribution ratio, Islamic social reporting, profitability. ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh intellectual capital, islamicity performance index dan corporate social repsonsibillity terhadap profitabilitas. Teori yang digunakan adalah teori stakeholder. Penelitian ini dilakukan pada bank umum syariah yang ada di Indonesia tahun 2014-2018. Jumlah sampel yang digunakan sebanyak 13 sampel dengan metode non probability sampling dengan teknik purposive sampling. Teknik analisis yang digunakan adalah analisis statistic deskripitv, uji asumsi klasik dan uji regresi linear berganda. Berdasarkan hasil analisis ditemukan bahwa intellectual capital tidak berpengaruh terhadap profitabillitas. Hipotesis kedua menyatakan bahwa profit sharing ratio berpengaruh positif dan signifikan terhadap profitabillita. Hipotesis ketiga menyatakan bahwa zakat performance ratio berpengaruh positif signifikan terhadap profitabillitas. Hipotesis keempat menyatakan bahwa equitable distribution ratio tidak berpengaruh signifkan terhadap profitabillitas dan hipotesis terakhir menyatakan bahwa Islamic social reporting berpengaruh positif signifikan terhadap profitabillitas.Kata kunci : intellectual capital, profit sharing ratio, zakat performance ratio, equitable sitribution ratio, Islamic social reporting, profitabilitas.
Faktor-Faktor yang Mempengaruhi Struktur Modal Suharsono Suharsono; Iwan Setiadi
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.1, Maret 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v18i1.6617

Abstract

The purpose of this study was to determine the effect of Profitability, Liquidity, Asset Growth and Company Size on the Capital Structure of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2012-2018. The populationin this study uses food and beverage sub-sector companies. The total population of this study was 70 samples. The technique used in sampling is purposive sampling. The values tested in this thesis use the formula of financial ratios andregression analysis. The analysis shows profitability, liquidity, and asset growth have a significant negative effect on DER. While the size of the company (size) has a significant positive effect on DER. The test results show that return on assets(ROA), Current Ratio (CR), Asset Growth (Growth) and Firm Size (Size) together (simultaneously) have a significant effect on Debt to Equity Ratio (DER). Keywords: Profitability, Liquidity, Asset Growth, Company Size and Capital Structure.
Good Cooperatives’ Governance and Performance in Banyumas Region Feriyani Budiyah; Eko Suyono
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.2, September 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v18i2.7469

Abstract

This study aims to analyze the influence of good cooperative governance (i.e., transparency,accountability, responsibility, independence, and fairness) on cooperative performance. Byusing a purposive sampling method this study ended-up with 32 cooperatives in Banyumas assamples with the questionnaires were distributed during August 7-13, 2015. The findings fromOLS regression show that all governance variables (i.e., transparency, accountability,responsibility, independence, and fairness) influence positively on cooperative performance.Therefore, with its limitation such as a small number of samples this study contributes to thebody of knowledge by providing empirical evidence on how governance variable influencespositively for cooperative performance in the lack of study on the issues of good governance forcooperatives.

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