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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 8 Documents
 1 
Search results for , issue "Vol. 4 No. 1 (2021): Maret" : 8 Documents clear
Pengaruh Kecukupan Modal dan Penyaluran Kredit Terhadap Profitabilitas Dengan Risiko Kredit Sebagai Variabel Pemoderasi Pada Perusahaan Bank Perkreditan Rakyat (BPR) di Malang Raya Periode 2017-2019 Suati - Rakhmawati; Dwi - Orbaningsih; Oyong Lisa
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 1 (2021): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i1.881

Abstract

This research aims to analyze the effect of capital adequacy and lending on profitability with credit risk as a moderating variable. This type of research is associative research with quantitative research methods that are systematic, planned, and structured using numbers as the research approach. The population in this study were 47 rural banks in Malang Raya, while the research sample was selected using a purposive sampling method with certain criteria. Based on the predetermined criteria, there were 28 companies with a three-year research period. The data analysis method used in this research is descriptive statistical analysis, multiple linear regression analysis, and interaction test of Moderated Regression Analysis using the IBM Statistical Package for Social Science version 22nd software. The results of the analysis state that capital adequacy has an effect on profitability, credit distribution has no effect on profitability, credit risk is unable to moderate the relationship between capital adequacy and profitability, and credit risk is unable to moderate the relationship between credit distribution and profitability.
Pengaruh Motivasi Ekonomi, Motivasi Karir dan Persyaratan Akuntan Publik Terhadap Minat Mahasiswa Akuntansi Menjadi Akuntan Publik faujiah dwi astuti; Andri Waskita Aji
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 1 (2021): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i1.1036

Abstract

The purpose of this study was to examine the effect of economic motivation, career motivation, and requirements of public accountants on the interest of accounting students to become public accountants. The data used in this study are primary data from the results of distributing questionnaires in the form of google form. The population of this study were students of class 2017-2018 Accounting Study Program, Faculty of Economics, Sarjanawiyata Tamansiswa University, Yogyakarta. The data used in this study were 88 respondents. The sampling technique used the snowball sampling technique. This study uses data analysis techniques using multiple linear regression techniques. The results of this study indicate that economic motivation has no effect on the interest of accounting students to become public accountants, while career motivation and requirements for public accountants have a positive effect on the interest of accounting students to become public accountants.
Analisis Dampak Dana Pihak Ketiga, Suku Bunga dan Inflasi Terhadap Profitabilitas Pada PT Bank Mandiri Tbk., Periode 2010-2019 Nur Ainiyah
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 1 (2021): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i1.1071

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dampak dari dana pihak ketiga, suku bunga dan inflasi terhadap profitabilitas pada PT Bank Mandiri Tbk., periode tahun 2010-2019. Penelitian ini merupakan penelitian asosiatif kausal dengan pendekatan kuantitatif, sumber data penelitian adalah sumber data sekunder yang diperoleh secara langsung melalui laman resmi (Idx, 2020), (BPS, 2020) dan (Bank Mandiri, 2020). Seluruh data laporan keuangan PT Bank Mandiri Tbk., tahun 1998-2019 merupakan populasi dalam penelitian ini dan sampel penelitian diperoleh dengan teknik purposive sampling yaitu tahun 2010-2019 (10 tahun). Proses Analisis data melalui program SPSS yang meliputi uji statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis. Dan diperoleh hasil penelitian yang menunjukkan bahwa secara parsial tidak terdapat pengaruh antara Dana Pihak Ketiga, Suku Bunga dan Inflasi terhadap Profitabilitas yang diproksikan dengan ROA (Return On Assets). Dan secara simultan bahwa tidak terdapat pengaruh antara Dana Pihak Ketiga, Suku Bunga dan Inflasi terhadap Profitabilitas pada Pt Bank Mandiri Tbk., periode 2010-2019. Kata Kunci: Dana Pihak Ketiga, Suku Bunga, Inflasi, Profitabilitas (ROA)
Keputusan Pengusaha Dalam Pengambilan Laba Pada Usaha Mikrokecil Dan Menengah Pembuatan Krupuk Samiler Di Warga Dusun Ketanen Desa Kemasantani Rt.3 Rw.1 Kecamatan Gondang Kabupaten Mojokerto Imam Baidlowi Baidlowi
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 1 (2021): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i1.1082

Abstract

Micro, Small and Medium Enterprises (MSMEs) are one of the industries that contribute to advancing the economy in Indonesia. With the large number of MSMEs, the competition will be increasingly fierce. In manufacturing companies, cost information can be seen in the calculation of the cost of goods manufactured. The calculation of the cost of goods manufactured can be used to determine the selling price and profit. And the research was conducted in Ketanen hamlet, Kemasantani village RT.3 RW.1 Ketanen, Gondang District, Mojokerto Regency. The purpose of this study is to determine the calculation of the cost of production using the entrepreneur to calculate profit. . This type of research is a descriptive study with a quantitative approach. The results showed that the company had not calculated the cost of goods manufactured correctly and the contribution margin for Samiler crackers per kilo gram was Rp. 4,416.77 has not been deducted by fixed costs. The contribution margin is not a net profit from product sales, because there are fixed costs that must be paid or closed by the company with this margin value. And if it is reduced by fixed costs of Rp. 3,470.58, the profit will be Rp. 946.19. The results of the analysis indicate that the calculation of the cost of goods manufactured using the calculation of the cost of goods is accurate, so that the company has not been able to use this as a basis for determining the cost of goods sold and making decisions to determine profit.
Pengaruh Tunneling Incentive dan Mekanisme Bonus Terhadap Harga Transfer Dengan Tax Minimization Sebagai Variabel Moderasi eka hariyani; Sri Ayem
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 1 (2021): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i1.1089

Abstract

This study aims to examine the effect of tunneling incentives and bonus mechanisms on transfer prices with tax minimization as a moderating variable. The sample used in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2019 period, with the purposive sampling method obtained 22 companies. The data in this study were processed using the help of Statistical Packge for Socia Science (SPSS) with logistic regression and interaction moderation test. The hypothesis testing method uses a significance level of 5%. The results showed that incentive tunneling had a positive effect on transfer prices. The bonus mechanism has a negative and insignificant effect on transfer prices. Tax minimization cannot moderate the relationship between tunneling incentives and transfer prices. Tax minimization cannot moderate the relationship between the bonus mechanism and the transfer price.
Kinerja Keuangan Pemerintah Daerah (Tax Ratio, Tax Base, dan Penerimaan Non Pajak) Indonesia Nersiwad
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 1 (2021): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i1.1095

Abstract

The research title is the Financial Performance (Tax Ratio, Tax Base, and Non-Tax Revenue) Indonesia 2013-2018. The research objective was to find out about: 1) the performance of government revenue based on the tax ratio, and 2) the potential tax base and non-tax revenue. The research design was descriptive qualitative, which provided time-series data from 2013 to 2018. The results showed that: 1) the tax ratio continued to decline during the period of analysis (2013-2017), but it improved (recovery) in 2018, 2) the rise of tax ratio was prolonged if it was analyzed using the tax base, its development in 2018 decreased than the previous year (2013), and 3) the performance of non-tax revenues significantly increased, where a sharp rise occurred in 2018. The decrease of tax ratio required steps to improve its tax base by improving some sectors, including the small/medium industry and the manufacturing industry, improving tax administration, and reducing delinquencies. Meanwhile, non-tax revenues' performance needs to be maintained to support the total government revenue, mainly revenue from natural resources through improvement, technology, financing, and others.
Intellectual Capital Effect on Corporate Value with Productivity as a Moderation Variables in Banking Sector Companies Registered in Indonesia Stock Exchange for 2016-2019 Badar Ilahi; Umi Muawanah; Oyong Lisa
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 1 (2021): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i1.1107

Abstract

Firm value is the investor's perception of the company's success rate which is often associated with stock prices. The high share price will create high company value, so that trust will be able to increase confidence in the company's current and future performance.The research objectives are: i) to describe the effect of the components of intellectual capital (VAHU, VACA and STVA) on firm value in banking sector companies; ii) to describe the effect of the interaction of intellectual capital components (VAHU, VACA and STVA) with productivity on firm value in the banking sector.This research is a survey research using descriptive research type (explanatory research). The sample used is 37 companies from the banking sector listed on the IDX for the 2016-2019 period.The results showed that: (i) the components of the Intellectual Capital (IC) VAHU and VACA had no effect on firm value. (ii) The IC component (STVA) has a negative effect on firm value, so it is concluded that STVA does not have a significant effect on firm value and will in fact drive down firm value. (iii) The interaction between productivity and the VAHU and VACA variables has a positive and significant effect on firm value. (iv) The interaction between productivity and the STVA variable has no effect on firm value.
Pengaruh Corporate Social Responbility (CSR) Terhadap Tax Avoidance Icha Sendina; Eny Wuryani
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 1 (2021): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i1.1109

Abstract

This study aims to determine the effect of corporate social responsibility on tax avoidance. The population used is mining companies listed on the Stock Exchange in 2014-2018 with a sampling method that is purposive sampling with a sample obtained by 49 companies used. Research used quantitative research and used secondary data in the form of financial statements in this sector. The measurement used in this study is the Cash Effective Tax Rate (CETR) for tax avoidance while the Log (cost) for corporate social responsibility uses simple linear regression. The results show that there is no effect of corporate social responsibility on tax avoidance.

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