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Assets: Jurnal Akuntansi dan Pendidikan
Published by Universitas PGRI Madiun
ISSN : 23026251     EISSN : 24774995     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences
ASSETS is an accounting term that means property. Together with the hope and spirit of our study program, ASSETS is expected to be a valuable repository that holds the results of thinking and research in the field of accounting and education. Our accounting and education sub-areas include financial accounting, management accounting, public sector accounting, accounting information system, auditing, taxation, accounting sharia, entrepreneurial accounting, banking accounting, innovation in accounting learning. This is in line with the vision of an accounting education study program mission that wants to create a well-characterized and independent educator, integrating the pure accounting and education science.
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Articles 8 Documents
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Search results for , issue "Vol 2, No 1 (2013)" : 8 Documents clear
ANALISIS PENERIMAAN PEMBAYARAN LISTRIK PASKA BAYAR DAN PRABAYAR TERHADAP PENDAPATAN PT. PLN di NGAWI Nurul Janahti; Isharijadi Isharijadi
Assets: Jurnal Akuntansi dan Pendidikan Vol 2, No 1 (2013)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.128 KB) | DOI: 10.25273/jap.v2i1.555

Abstract

The purpose of this study was to determine how the effectiveness of the receipt of payment postpaid and prepaid electricity to earnings PT. PLN in Ngawi. Type of research by the author is a qualitative descriptive study, the type of data the author was interviewing, observation and data analysis methods are collected, compiled, interpreted, analyzed, thus providing a complete description. Based on the research conducted, the authors conclude that the effectiveness tinggkat between postpaid and prepaid electricity in 2011 was still effective prepaid electricity, but for greater earnings power postpaid. For postpaid electricity ineffective due each month PT. PLN UPJ Ngawi suffered losses from delinquent customers and for prepaid electricity more effectively but the amount of prepaid electricity customers still small. Contributions related electric revenue postpaid and prepaid electricity PT.PLN UPJ Ngawi more profitable prepaid electricity, because of the effectiveness of the payment easier to use a prepaid system, it is also proportional to the increased number of prepaid subscribers in 2011.
PENGARUH BIAYA AGENSI, KESEMPATAN INVESTASI, HUTANG, LIKUIDITAS, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP DIVIDEND PAYOUT RATIO Purweni Widhianningrum
Assets: Jurnal Akuntansi dan Pendidikan Vol 2, No 1 (2013)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.309 KB) | DOI: 10.25273/jap.v2i1.571

Abstract

The purpose of this research is to to determine the effect of agency costs (which is proxied by managerial ownership and institutional ownership), investment opportunities (which is proxied by firm age, market to book value and growth), debt, liquidity, profitability, and firm size on dividend payout ratio. The reseach is used manufacturing companies listed in IDX for periode 2003 until 2007 for object research, with total of population 151 companies.  The method of data collection is done by using polling data method and give 205 total  observation. Analysis method that use in this research is multiple regression analysis. The result of this reseach show that managerial ownership, institusional ownership, age of the firms, market to book value,  growth, debt to equity ratio, current ratio, return on asset and size of the firms simultanous have positive influences to devidend payout ratio. For partial influences, managerial ownership, age of the firms, debt to equity ratio, current ratio, return on asset and size of the firms have positive influences, and institusional ownership, market to book value,  growth have negative influences to dividend payout ratio. Debt to equity ratio have a dominant influences to dividend payout ratio.
ANALISIS RASIO KEUANGAN SEBAGAI ALAT UKUR KINERJA PERUSAHAAN PADA PT. ASTALIA MILLENIA EDUCATINDO CABANG MADIUN Satrijo Budi Wibowo
Assets: Jurnal Akuntansi dan Pendidikan Vol 2, No 1 (2013)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.626 KB) | DOI: 10.25273/jap.v2i1.558

Abstract

This study aims to determine the company's financial performance , both in terms of liquidity, solvency, profitability and activity of PT .Millennia Astalia Educatindo Madiun from 2010 until 2012. The processed data is the data that comprises the financial statements of the balance sheet and income statement. Methods of data processing by using ratio analysis consisting of the ratio liquidity, profitability, solvency and activities. The method used is descriptive method, the research seeks to collect and present data from the company to be analyzed so as to provide a fairly clear picture of the object under study. Because of financial ratios is one tool in evaluating the company's financial condition and performance , it is expected that through the analysis of financial statements may consideration in making decisions, especially regarding the financial condition in the future. Besides, the analysis of financial statements to describe the company's actual financial performance. The results showed that the ratio of liquidity include the current ratio and quick ratio increased, although still below the industry average. For profitability ratios include gross profit margin and operating profit margin increased in 2012 despite the decline was due to the increased cost of goods sold. Solvency ratios while covering a total debt to equity ratio and total debt to capital assets shows a marked improvement by decreasing solvency ratio from year to year. Nonetheless Solvency ratio still can’t to be categorized either as it is still above the industry average. The ratio of activity which includes receivable turnover and total asset turnover has fluctuated, rising in 2011 but dropped in 2012. Nonetheless Activity ratios are well below the industry average, which means the company has not been effective in utilizing existing resources.
PENGARUH KUALITAS PELAYANAN TERHADAP TINGKAT KEPUASAN PELANGGAN PADA RUMAH MAKAN DI KABUPATEN NGAWI Wulan Jayanti; Supri Wahyudi Utomo; Juli Murwani
Assets: Jurnal Akuntansi dan Pendidikan Vol 2, No 1 (2013)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.566 KB) | DOI: 10.25273/jap.v2i1.574

Abstract

This study aims to examine the influence of service quality on customer satisfaction in the restaurant of Ngawi resident. Population in this research is customer of Ngawi resident restaurant. The number of samples considered representative and reflect the characteristics of the population were 50 respondents. The hypothesis tested in this study with the Product Moment Correlation Analysis Method and t test. The results of this study indicate there is a positive and significant effect of service quality on customer satisfaction in Ngawi resident restaurant.  
BANK SYARIAH DAN UMKM DALAM MENGGERAKKAN RODA PEREKONOMIAN INDONESIA: SUATU KAJIAN LITERATUR Nik Amah
Assets: Jurnal Akuntansi dan Pendidikan Vol 2, No 1 (2013)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.312 KB) | DOI: 10.25273/jap.v2i1.561

Abstract

Penelitian ini merupakan literature review yang membahas tentang peran perbankan syariah dalam pemberdayaan UMKM di Indonesia. Upaya perbankan syariah dalam mengembangkan perekonomian negara adalah dengan memberikan pembiayaan pada sektor riil melalui usaha mikro kecil dan menengah. Seiring perhatian pemerintah terhadap perkembangan UMKM di Indonesia, perbankan syariah pun turut berpartisipasi dalam pemberdayaan UMKM tersebut. Sistem yang diterapkan oleh perbankan syariah sangat cocok untuk pengembangan UMKM karena perbankan syariah menerapkan sistem bagi hasil dalam memberikan bantuan pembiayaan. Perkembangan UMKM sangat berpengaruh pada perekonomian Indonesia maka dari itu sudah seharusnya UMKM ini diberdayakan dengan memberikan bantuan pembiayaan salah satunya melalui perbankan syariah.Perbankan syariah telah melakukan segala sistem yang telah ditetapkan sesuai dengan UU No. 21 Tahun 2008 tentang perbankan syariah yaitu memberikan pembiayaan berdasarkan akad yang tidak bertentangan dengan prinsip syariah yaitu bagi hasil yang tidak merugikan pihak nasabah sehingga dapat menjalankan usahanya. Bank Indonesia (BI) mencatat penyaluran pembiayaan syariah pada sektor usaha mikro, kecil, dan menengah (UMKM) mencapai 70% dari total pembiayaan, atau sebesar Rp58 triliun hingga akhir September 2012. Hal ini membuktikan bahwa bank syariah memiliki peran penting dalam pemberdayaan UMKM.
EVALUASI SISTEM INFORMASI AKUNTANSI PENGENDALIAN KAS BERBASIS KOMPUTER PADA PERUSAHAAN INTERNET SERVICE PROVIDER (STUDI KASUS PENERAPAN APLIKASI MYOB V 13+ DI PT.LDP YOGYAKARTA) Elly Astuti; Elva Nuraina
Assets: Jurnal Akuntansi dan Pendidikan Vol 2, No 1 (2013)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.809 KB) | DOI: 10.25273/jap.v2i1.564

Abstract

The purpose of writing this paper is to evaluate the computer-based accounting system that has been used by PT. LDP for decision making by the parties concerned as well as provide additional references for further research. Data were obtained from interviews with the board of directors with miraculous and financial staff associated with the implementation of MYOB applications in PT. LDP Yogyakarta in 2011. The result shows that the use of MYOB accounting information systems has positive impact on the company's financial statement presentation primary for its timelines. However, the evaluation of the application system, there are some things that need to be repaired by PT. LDP so the accounting information that presented can be used for economic decision-making. Implications for further research is the design and development of internal control system for family owned businesses.
KINERJA SOSIAL DAN KINERJA KEUANGAN PERUSAHAAN (LITERATUR REVIEW) Anggita Langgeng
Assets: Jurnal Akuntansi dan Pendidikan Vol 2, No 1 (2013)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (163.631 KB) | DOI: 10.25273/jap.v2i1.568

Abstract

This paper discusses the relation of corporate social performance with financial performance. This paper is a literature review of research types. With reference to the stakeholder theory, firm with good social performance is expected to be able to accommodate the interests of the stakeholders, so as to have a good relationship from the external environment. With a good relationship with its stakeholders expect corporate managers are able to manage the company more efficiently, have the convenience of the source of funding, have low business risk and have a good appreciation of the market value. From the study of literature to some previous studies it can be concluded that corporate social performance will have a positive impact on the financial performance of the company.
Cover ASSETS: JAP Vol 2, No 1 (2013) Assets Jurnal Akuntansi dan Pendidikan
Assets: Jurnal Akuntansi dan Pendidikan Vol 2, No 1 (2013)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v2i1.9314

Abstract

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