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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 8 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2019): September" : 8 Documents clear
Implementasi Pengukuran Kinerja Pada Pemerintah Kabupaten Jombang dengan Menggunakan Metode Balance Scorecard Yuliasnita Verlandes Verlandes; Suspa Hariati
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 2 (2019): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Balance Scorecard telah diaplikasikan untuk penyelesaian kelemahan yang telah ada sebelumnya. Awal diterapkannya balance scorecard hanya digunakan pada organisasi profit oriented saja, tetapi saat ini banyak organisasi nirlaba yang juga menggunakan balance scorecard sebagai salah satu instrumen di dalam strategi mereka. Balance scorecard mampu mengkaitkan setiap prespektif yang ada di dalamnya. Tujuan utama dari organisasi sektor publik ialah kepuasan masyarakat sebagai pelanggan mereka, sehingga untuk mengetahui ekspektasi atau harapan yang diinginkan masyarakat serta untuk mengetahui cara para pegawai pemerintah dalam memenuhi harapan masyarakat serta untuk mengetahui ekspektasi atau harapan yang diinginkan masyarakat serta untuk mengetahui cara para pegawai pemerintah dalam memenuhi harapan masyarakat tersebut dibutuhkan metode strategi dan pengukuran balance scorecard sebagai jawabannya. Salah satu contohnya adalah Pemerintah Daerah (Pemda) Kabupaten Jombang, dimana dalam pengukuran kinerja belum menggunakan metode balance scorecard. Penelitian ini dilakukan untuk mengetahui implementasi pengukuran kinerja dengan menggunakan balance scorecard pada Pemerintah Daerah Kabupaten Jombaang. Jenis penelitian ini adalah penelitian mix method. Hasil dari penelitian adalah mengukur kinerja Pemerintah Daerah Kabupaten Jombang yang akan disimpulkan dalam tiga indikator yaitu berhasil, cukup berhasil, dan kurang berhasil.
Pengaruh Moralitas Individu, Pengendalian Internal, dan Budaya Organisasi Terhadap Kecenderungan Kecurangan Akuntansi dalam Pengelolaan Keuangan Desa (Studi Pada Kecamatan Kanor Kabupaten Bojonegoro) Dila Cahyani Putri; Hartono Hartono; Esty Nur Hidayat
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 2 (2019): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

This study aims to determine the effect of Individual Morality, Internal Control and Organizational Culture on Accounting Fraud Trends. The theory used in this study is the Fraud Triangle Theory. The population in this study were 100 village officials spread across 25 villages in Kanor District, Bojonegoro Regency. This study uses a purposive sampling technique. The sample was taken as many as 60 village officials in 15 villages in Kanor District, Bojonegoro Regency. Data collection is done by questionnaire method. Processing data using the SPSS version 22.0 application. The data analysis technique used is multiple linear regression analysis. The results of the study show that individual morality has a significantly positive effect on the tendency of accounting fraud, internal control and organizational culture in a positive way have a significant effect on the tendency of accounting fraud. Individual morality, internal control and organizational culture simultaneously have a significant positive influence on accounting fraud tendencies.
Dampak Profitabilitas Terhadap Harga Saham Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013 - 2017 (Studi Pada Perusahaan Makanan dan Minuman) Nur Ainiyah; Toto Heru Dwihandoko
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 2 (2019): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

The market where the issuers and investors meet is called the capital market. One of the products sold in the capital market is stock. High and low price of a stock is influenced by the profitability of one company. The purpose of this study was to determine the effect of the effect of profitability proxied by ROE, EPS and NPM on stock prices in food and beverage companies in 2013-2017. This type of research uses quantitative research. The object of research in the food and beverage companies in the period 2013-2017 and a sample of 12 companies. The type of research data used is secondary data, namely financial statement data obtained from the Indonesia Stock Exchange (IDX) and research data analysis method, namely multiple linear regression. The results showed that the ROE variable partially had no effect on stock prices with a significance value of 0.830. And the EPS NPM variable influences the stock price with a significance value of 0.004 and 0.00. And simultaneously the variable ROE, EPS and NPM affect the stock price with a significance value of 0,000.
Pengaruh Corporate Social Responsibility Terhadap Profitabilitas dan Dampaknya Terhadap Nilai Perusahaan Sektor Pertambangan di Bursa Efek Indonesia Tahun 2016-2018 Primasa Minerva Nagari; Tatas Ridho Nugroho; Hari Setiono
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 2 (2019): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Corporate Social Responsibility is an activity carried out by a company as the responsibility of its operational activities. This is also done as an effort to increase profitability and company value. This study aims to determine the effect of Corporate Social Responsibility on firm value with profitability as an intervening variable. This research was conducted by simple regression analysis and path analysis. The result is that Corporate Social Responsibility has no effect on firm value through profitability as an intervening variable because the direct influence of Corporate Social Responsibility on company value is 0.255 greater than the standardized coefficient beta value of the indirect effect of CSR on firm value through profitability of 0.0180.
Efisiensi Biaya dan Penjadwalan Proyek Rehabilitasi Puskesmas Rawat Inap Pesanggrahan, Kutorejo, Mojokerto Nurdiana Fitri Isnaini
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 2 (2019): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Control is one of the functions of project management which aims to ensure that work can achieve its goals without many deviations. The relationship between direct costs and indirect costs to time has a tendency to be the opposite. If the project implementation time is accelerated it will result in an increase in direct costs but in the indirect costs there will be a decrease. The results of the analysis using the cost control method and the integrated schedule (earned value concept) for the implementation of the Pesanggrahan Inpatient Puskesmas Rehabilitation Project in Kutorejo Subdistrict, Mojokerto Regency on the project implementation performance in terms of cost shows that the implementation of the project has benefited, this is indicated by the CV indicator (cost variant ) has a positive value of Rp. 60,475,147 or the performance index value (CPI) = 1.07> 1. While the aspect of the project implementation schedule is experiencing delays as indicated by the SV indicator (schedule variance) is negative Rp. -102,477,511 Or SPI schedule performance index = 0.90 <1. Project performance when reporting is running well, profits will be obtained because the funds spent are still under the planned budget. A positive ETC value of Rp. 9,773,374 While from the aspect of schedule, the implementation experienced a slight delay from the specified schedule, it can be seen from the August EAS of 90 days, so that the September EAS was above 90 days.
Analisis Laporan Keuangan Pada Primer Koperasi Polisi (PRIMKOPPOL) Wilayah Lumajang Triwilujeng Ayuningtyas; Roni Wiranata
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 2 (2019): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Cooperative in Indonesia is a business entity that has an important element in the development of the Indonesian economy. Because cooperatives are business entities that are composed by the people and consist of people, the welfare of the people will increase. This is in accordance with the 1945 Constitution clause of 33 and paragraph in 1. The difference between cooperatives and other business entities is because cooperatives have multiple identities, namely as owners and users of cooperative services, therefore good management is needed, especially in their financial statements. Financial statements describe the financial position and health of a company. Therefore to know the financial condition can be seen from the level of Liquidity, Solvency, Profitability and efficiency of cooperatives in running the business. This study aims to determine the balance sheet and the remaining business results both to determine the capital turnover in the cooperative. The method used by collecting financial data so that developments in the cooperative will be known in a certain period. Therefore we need financial statement data to analyze it. The results of the research that can be concluded are the comparison of the balance sheet and the remaining operating results, for the number of balance sheets has increased by a percentage of 6.04% so that it will add to the increase in the remaining business results in other words labadip affected by the amount of service income increased due to increased sales of goods and total expenses reduced and other posts increased as well so that the remaining operating results have increased. Whereas the balance sheet increased in current assets and liabilities also increased. Then in the cooperative capital turnover also increased by 0.54% to 0.58% so that working capital is still well channeled.
Kesiapterapan NoSQL Pada UMKM di Yogyakarta M Sulkhanul Umam; Yanning Tri Hapsari
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 2 (2019): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Use of the website of its business processes is not a new thing. In its application, the website requires a database as a medium to accommodate all existing data. But in the current technological development needed a database that is able to exchange data very quickly on a large scale. So that MSMEs that implement websites in their business processes can utilize them optimally. This study aims to measure the readiness of using the NoSQL database at MSMEs in Yogyakarta. Measurements were carried out using the Technology Readiness Index (TRI) by distributing questionnaires to owners and programmers of MSME in Yogyakarta. The results indicate that all TRI constructs are interconnected except the construct is optimistic about discomfort. The inconvenience factor is not a limiting factor when MSME plans to implement the NoSQL database.
Perbandingan Metode Economic Order Quantity (EOQ) Dan Just In Time (JIT) Terhadap Pengendalian Persediaan Bahan Baku Budi Utami; Eny Setyariningsih
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 2 (2019): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

The management and control of raw material inventories is an activity commonly found in industrial and manufacturing companies. There are two methods of controlling inventory, namely Economic Order Quantity (EOQ) and Just In Time (JIT). In determining inventory, companies tend to calculate it in the form of forecasting. Inventories that are too large will add to the cost of ordering (ordering cost) and storage costs (carring cost). Conversely, a small amount of inventory will reduce company profits due to lost opportunity for profit (opportunity cost) and incur back order costs (back order cost). Therefore it is important for companies to carry out inventory control which will affect the efficiency of inventory costs. This type of research is a comparative study comparing the Economic Order Quantity (EOQ) method with the Just In Time (JIT) method to the efficiency of inventory costs in Pateh SMEs. The results of the comparison. From the results of the analysis and calculations that have been carried out it is known that the Just In Time (JIT) control method is more appropriate to be applied to the "PATEH" home industry because the total inventory costs are smaller than the total inventory costs of the Economic Order Quantity (EOQ) method.

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