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Kab. mojokerto,
Jawa timur
INDONESIA
PRIVE: Jurnal Riset Akuntansi dan Keuangan
Published by Universitas Islam Majapahit
ISSN : 26157314     EISSN : 26157306     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 9 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2018): September" : 9 Documents clear
Evaluasi Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Dana Bantuan Operasional Sekolah (BOS) di SMA PGRI PURI Kabupaten Mojokerto Cici Larasati Herliana
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 1 No. 2 (2018): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

School Operational Assistance funds(BOS) is a government program that is basically provide funding for non-personnel operating costs for primary education units as implementers of compulsory education programs. The BOS program is expected to be managed according to the principles of School Based Management (SBM). Therefore, in the management of BOS funds, schools are required to develop fund management professionally, transparently and accountably The purpose of this study is to evaluate the accounting information system for BOS funds. The object of this research is Pgri Puri Senior High School. Testing is done by evaluating the accounting information system on the organizational structure, documents, internal control systems andthe reports produced. This study uses descriptive qualitative analysis method, which describes thoroughly the implementation of the accounting of the information system applied in Pgri Puri Senior High School and compared with theories related to accounting information systems, so that the desired results of this study are obtained. The results of this study indicate that the accounting information system, especially the income system, cash receipts and cash outlay, runs effectively. This can be seen from the organizational structure that is according to the characteristics of the school, sufficient and well-designed documents, an internal control system and sufficient reports,althoughthe flowchart design has not yet been established in the accounting information system.
Analisis Faktor - Faktor Yang Mempengaruhi Non Performing Loan (NPL) Kredit Pada Bank Umum di Indonesia (Studi Pada Bank Umum Yang Terdaftar di Bei Periode 2016 - 2017) Menik Agustiningtyas
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 1 No. 2 (2018): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Banks generally in carrying out their operations to obtain business results are always faced with a risk. One of the risks experienced by a Bank is the ratio of non-performing loans or what is called Non NPL. Based on Bank Indonesia regulations, banks have a potentially dangerous if the bank has an NPL ratio of more than 5%. This study aims to analyze the influence of Inflation, CAR, NIM, and BOPO on NPLs in Commercial Banks in Indonesia for the 2016-2017 period. This research was conducted using quantitative methods. The data used in this study are financial statements of 20 commercial banks in 2016-2017 on the official Indonesian Stock Exchange (IDX) website, this study uses multiple linear regression analysis as a data analysis tool. From the results of partial analysis of Inflation 0.300 ≥ 0.05 and NIM 0.190 ≥ 0.05, which means that there is no significant effect on Non-Performing Loans (NPL), while CAR 0.007 ≤ 0.05, but the T value is -2.879 which means that it is influential but not significant to NPL and BOPO 0.035 ≤ 0.05 has a significant influence on NPL. While simultaneously showing that Inflation, CAR, NIM and BOPO have a significant influence on NPLs of 53.1%.Keywords: Non Performing Loans (NPL), Inflation, Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), and Operational Income Operating Costs (BOPO)
Faktor - Faktor Yang Berpengaruh Terhadap Pinjaman Daerah Pada Kota/Kabupaten di Provinsi Jawa Timur Muhammad Bahril Ilmidaviq
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 1 No. 2 (2018): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

The purpose of this study was to analyze the influence of factors such as Per Capita Income, Population, PAD, Government Transfer Funds, Capital Expenditures, Surplus / Budget Deficits and Political Factors on Regional Loans in Districts / Cities in East Java. The sample used in the study is the District / City in East Java that has Regional Loans in a row for three years. The data used is data for 2014-2016. This study uses Multiple Linear Regression to examine the effect between variables. The results of the study show that Capital Expenditures, Government Transfer Funds and political factors have a positive influence on Regional Loans. Per Capita Income, Population Amount, Surplus / Budget Deficit and PAD does not affect Regional Loans
Analisa Keputusan Konsumen Dalam Memilih Bank Umum Mandiri dan Bank Muamalat di Kabupaten Lumajang Rudi Hartono; Roni Wiranata
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 1 No. 2 (2018): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

The number of banking companies with a wide range of products and facilities offered raises a complexity of its own for prospective customers to specify where to save. In a complex situation like this, it would require an in-depth and systematic thinking before making a decision. Thus the need to draw up a priority level, agree that in a certain period, the choice of which one will be more important than the other options, and consideration in order to get an effective decision. Research on scientific writing is the consumer's decision to Commercial Bank Mandiri and Bank Muamalat in Lumajang. Through the interview techniques descriptive analysis using data analysis by Miles and Hubermen, which this analysis is done in an interactive and takes place continuously until complete. Activities in the analysis of this data is to summarize, selecting subject matter, focusing on things that are important to look for themes and patterns (data reduction), then the data is presented in a pattern corresponding to the study (data display), and thereafter drawn a conclusion that generates a hypothesis and a description or picture of an object that previously were dim or dark becomes clear. Results of this study was obtained from interviews Customers Bank Mandiri and Bank Muamalat KCP Lumajang Lumajang. In this study the number of informants in the interview as many as 10 people. From the analysis and discussion that has been done, it can take some conclusions Turns Conventional their perceptions of the bank is more dominant and their decisions as the most Top Needs. As well as existing facilities can be met all the needs of each - each informant. Meanwhile Muamalat Islamic banks are more likely to special interests such as personal Haj Savings, Savings Home, Education and etc. Moreover, the existing facilities in the Islamic bank is incomplete and not fulfilled all by people like ATMs less extensive coverage unlike in a conventional bank very broad scope to the outlaying place. Factors Services, ATM Facility, Building, Location, Convenience and Parking are dominant and still less compared to conventional.
Analisis Sistem Informasi Akuntansi Pengendalian Intern Terhadap Persediaan Bahan Baku PT. Profilindah Kharisma Ari Khomarudin Khomarudin
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 1 No. 2 (2018): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Inventory is the main part of working capital which is an asset at any time experiencing changes. In an inventory company has a very important meaning because it will affect the level of production and sales. To ensure that inventory management is in accordance with company management policies, a system is needed that can guarantee the achievement of company objectives. One such system is a system of accounting for raw material inventories. The research design in this study uses qualitative descriptive research. In this study the data collection tool used was by interview. The purpose of this study are: (1) To find out the method of recording raw materials of PT. Profilindah Kharisma, (2) To find out the procedures that make up the raw material inventory system at PT. Profilindah Kharisma, (3) To find out the elements of internal control contained in the accounting system for raw material inventories at PT. Profile of Charisma. The results showed that the accounting system for raw material inventory at PT. Profilindah Kharisma is quite good, this can be seen in the selection of inventory recording method that uses the perpetual method, the method of determining the cost or cost of inventories using the FIFO method, the procedure that establishes a system of accounting for raw material inventories and internal controls contained in the raw material inventory system.
Faktor-Faktor Yang mempengaruhi Price Earning Ratio (PER) Sebagai Salah Satu Kriteria Keputusan Investasi Pada Perusahaan Manufaktur Yang Terdapat Di Bursa Efek Indonesia Hari Setiono; Tatas Ridho Nugroho
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 1 No. 2 (2018): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Price Earning Ratio is a more popular approach in stock analysis because investors assume that price earning ratio is a description of a company's performance. This research uses quantitative method with causal relationship, consist of four variable that is Dividend Payout Ratio, Current Ratio, and Variance of Earning Growth as independent variable and Price Earning Ratio as dependent variable. The purpose of this research is to know the influence of Dividend Payout Ratio, Current Ratio, and Variance of Earning Growth on Price Earning Ratio at manufacturing companies listed on Indonesia Stock Exchange. The population in this study is a manufacturing company in Indonesia Stock Exchange. Sampling technique in this research use purposive sampling method, that is sample determination technique based on certain criterion, hence amount of sample of consumer goods company fulfilling criteria counted 10 company. The data used in this study is secondary data obtained from financial report data for the period 2012-2016 taken from the Indonesia Stock Exchange. This research uses data analysis methods first classical assumption testing before hypothesis testing. Hypothesis test in this research use multiple linear regression with t test and F test. The result of research show that partially only VEG have significant influence on PER, while DPR and CR have no significant effect to PER, this is in accordance with the research result of M. Reeza Pramadika (2011) found that DPR and CR variables did not significantly affect PER, in manufacturing companies (automotive sector) listed on the Indonesia Stock Exchange.
Pengembangan Practice Set Siklus Akuntansi Perusahaan Dagang (SIAKUPEDE) untuk Mahasiswa Program Studi Akuntansi Tatas Ridho Nugroho; Toto Heru Dwihandoko
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 1 No. 2 (2018): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

The purpose of this study was to produce prototypes of teaching materials in the form of "Practice Set Cycle of Trade Company Accounting" (SIAKUPEDE) Computer-based valid, practical and effective for economics faculty accounting students at Majapahit Islamic University. The development model used in developing this learning tool is the Thiagarajan Semmel and Semmel model, better known as the 4-D (Four-D) model, which consists of: (1) Define (defining) stage, (2) Design Phase (Design ), (3) Stage of Development (Development) and (4) Disseminate stage (spread). The results of the validation of material experts on SIAKUPEDE are indicated by a percentage of 78.12% (valid). Likewise, the results of the validation of the SIAKUPEDE 95.83% (very valid) material. Furthermore, the results of individual tests (readability) of the SIAKUPEDE are found in the form of errors in writing. Furthermore, the field test shows 100% included in very practical criteria to be implemented. The results of the pre-test and post-test assessment showed significant changes where the average pre-test score was 46 and the post-test score was 84 or experienced an increase. The average post-test score is above the defined KKM, meaning that the use of the SIAKUPEDE is said to be effective in improving student learning outcomes
Analisa Strategi Pengembangan UKM Sosis Sumijaya Ditinjau dari Aspek Pemasaran dan Aspek Keuangan Eny Setyariningsih
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 1 No. 2 (2018): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

The development of Small and Medium Enterprises (SMEs) is a very important action to advance the economy of a country, including Indonesia. Sumi Jaya Sausage UKM is one of the Small Medium Enterprises in the Regency area. Mojokerto which produces various types of sausages is then marketed to various places such as school canteens, Islamic boarding schools and traditional schools. But all that is still on a small scale both in terms of marketing and finance. Therefore it is necessary to develop in order to become a successful SME in the future. The purpose of this study was to determine the development strategy of Sumi Jaya Sausage SMEs in terms of marketing aspects and financial aspects. The method used in this study is qualitative methods and quantitative methods. Where is the qualitative method to analyze the marketing aspects and quantitative methods to analyze financial aspects. Then the results of the analysis are tested using SWOT analysis to find out the development strategies that match the condition of the UKM. The results of the analysis obtained on the marketing aspects and financial aspects show that Sumi Jaya Sausage SMEs are worthy to be developed. And from the results of the SWOT analysis shows that the strategy that should be applied by Sumi Jaya Sausage SMEs is the SO strategy (Strengths-Opportunities). The SO strategy is a strategy that uses the power to make the most of opportunities.
Cover & Table Content prive prive
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 1 No. 2 (2018): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Ari Khomarudin 89-97 Analisis Sistem Informasi Akuntansi Pengendalian Intern Terhadap Persediaan Bahan Baku PT. Profilindah Kharisma Cici Larasati Herliana 98-104 Evaluasi Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Dana Bantuan Operasional Sekolah (BOS) di SMA PGRI PURI Kabupaten Mojokerto Hari Setiono & Tatas Ridho Nugroho 105-119 Kontribusi Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Di Provinsi Jawa Timur Menik Agustiningtyas 120-133 Analisis Faktor – Faktor Yang Mempengaruhi Non Performing Loan (NPL) Kredit Pada Bank Umum di Indonesia (Studi Pada Bank Umum Yang Terdaftar Di Bei Periode 2016 - 2017) M. Bahril Ilmi Daviq 134-147 Faktor–Faktor Yang Berpengaruh Terhadap Pinjaman Daerah Pada Kota/Kabupaten di Provinsi Jawa Timur Tatas Ridho Nugroho & Toto Heru Dwihandoko 148-164 Pengembangan “Practice Set Siklus Akuntansi Perusahaan Dagang” (SIAKUPEDE) untuk Mahasiswa Program Studi Akuntansi Eny Setyarininghsih 165-175 Analisa Strategi Pengembangan UKM Mojosari Bakery Ditinjau dari Aspek Pemasaran dan Aspek Keuangan Rudi Hartono & Roni Wiranata 176-184 Analisa Keputusan Konsumen Dalam Memilih Bank Umum Mandiri Dan Bank Muamalat di Kabupaten Lumajang

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