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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 162 Documents
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Cover & Table of Content prive prive
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 2 (2021): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Analisis Kinerja Keuangan Kota Mojokerto Dengan Pendekatan Value For Money Mulyanigtyas Mulyanigtyas
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 1 No. 1 (2018): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

In applying the central government policy, city of Mojokerto can absorb the budged in 2016 up to 91 % from APBD amount Rp 1,007 trillion. Then in periode of 2017 the number decreased became 10% into Rp 915 million. In the realization of budget utilization statement that issued by Income Financial Management dan Assets Institution of Mojokerto government, the deficient of activites implementation make funds realized amount Rp 83.575.497.292 was abortive to utilize. Because of that BPPKA should concern on value for money to implement the activities. This research aims to determine how is financial performance of BPPKAMojokerto for fiscal period of 2013-2015, by using value for money approach in economy, efficiency, and effectivity’s term.This research using describtive with quantitativeapproach.This research conducted in Income Financial Management dan Assets Institution of Mojokerto Government. The sources of the data in this research areusing literature study method and documentation. The data analysis techniques is quantitative describtive by formula: economic ratio, efficiency ratio, effectiveness ratio. Based on the results of the research, it is known that financial performance criteria of BPPKA for fiscal period of 2013 included in quite economical, quite efficient, and very effective. In the fiscal period of 2014 the evaluation of financial performance criteria rating were quite economical, less of efficient, and ineffective. Then in the fiscal period of 2015, the eveluation of financial performance criteria included in quite economical, less of efficient, and very effective.
Analisis Perbandingan Kinerja Keuangan Bank Syariah Dengan Bank Konvensional di Indonesia Novi Eko Prasetya
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 1 No. 1 (2018): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Banking industry in Indonesia plays an important role as the core of the financial system. Banking financial performance can be known by calculating a number of financial ratios that are commonly used as a measure to assess the soundness of a bank. This study aims to analyze the differences in financial performance between conventional banks and sharia banks. The data used are secondary data using Independent Sample t-test test method to compare the performance of the two banking types. This research was conducted at PT. Bank Muamalat Indonesia Tbk, PT. Bank Syariah Mandiri, and PT Bank BNI Syariah as representatives of Islamic banking whilst representatives of conventional banking is PT. Bank Mega Tbk, PT Bank Mandiri Tbk, and PT. Bank Central Asia Tbk. Aspects analyzed in this thesis are five where the capital aspect uses CAR (Capital Adequacy Ratio) ratio, productive quality asset aspect using NPL (Non Performing Loan) ratio, rentability aspect using ROA (Return On Assets) ratio, efficiency aspect using BOPO ratio (Operating Expenses to Operating Income), and liquidity aspects using LDR (Loan to Deposit Ratio) ratio. Based on the results of research that has been done obtained from the ratio of CAR, NPL, ROA, BOPO, LDR shows that there is a significant difference between the performance of Islamic banking with conventional banking. The sig value for that ratio is CAR 0.003, NPL 0.005, ROA 0.000, BOPO 0.008, LDR 0.013. From the mean of the performance of the bank as a whole then it can be concluded the performance of conventional banking is better when compared with the performance of sharia banking.
Pengaruh Akuntabilitas, Kompetensi dan Independensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Surabaya Asmaul Aziz
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 1 No. 1 (2018): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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This study aims to determine the influence of accountability, competence, and independence to quality audit of KAP in Surabaya. This research was comparative causal research. The population of this study is 77 auditors who work in 9 Public Accounting Firm in Surabaya. The sample of this study was 44 samples and used convenience sampling method as the data collecting procedure. The instrument that used was questionnaire method. Data analysis that used to test the hypothesis is multiple linear regression analysis, coefficient of determination, t test, F test and dominant test. The result of the research showed that there are positive and significant influence of Auditor Accountability to Audit Quality with determination coefficient equal to 0,138 and tcount 3,809 > ttabel 1,684, There is a positive and significant influence of Auditor Competence on Audit Quality with determination coefficient of 0,179 and tcount5,835> ttable 1.684 . There is a positive and significant influence of Auditor Independence on Audit Quality with determination coefficient of 0.710 and tcount 16.891 > ttable 1.684. There is positive and significant influence of Auditor Accountability, Competence and Independence of Auditor collectively to Quality Audit with coefficient of determination equal to 0,934 and price Fcount 203.690> Ftabel 2.84.
Analisis Penerapan Koreksi Fiskal atas Pendapatan, Beban dan Pajak Tangguhan untuk Menghitung Pajak Penghasilan Terutang Pada PT. Sinar Karya Bahagia Nur Ainiyah
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 1 No. 1 (2018): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Differences the principles of accounting (SAK) and tax have a different confession result as well as income and the expense of which is the basis of calculating the PPh corporation, this way commercial finances occount made based on SAK must be adjusted or correction in advance before calculating the amount of taxable income. Fiscal correction is an adjustment in commercial profit and loss process based on terms of tax laws so it has resulting in fiscal profit and loss as the basis of calculating income tax. The aims of this research is to determine the amount of corporate income tax payable with using a fiscal correction of revenue and burder as well as to calculated the value of the different temporary for calculating the amount of taxable income at PT. Sinar Karya Bahagia in 2016. This research is qualitative with descriptive approach. The finding of this research was showing the total of positive fiscal correction in the amount of RP. 35. 267.375,00 and negative fiscal correction in the amount of Rp. 25.740. 883, 00. It has deffered tax assets in the amount of Rp. 5.962.031,00 and deffered tax liability in the amount of Rp. 4.681.250,00 as well as income tax payable in amount of Rp. 173.081.439,00. In the account balance was displayed only one, because it was already offsetting before. The resulting differences was occured due to an increase of deffered tax assets in amount of Rp. 1.280.781,00.
Pengaruh Return On Equity (ROE) Terhadap Dividend Payout Ratio (DPR) (Studi Pada Perusahaan Sektor Makanan dan Minuman yang Terdaftar di BEI) Maman Sulaeman
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 1 No. 1 (2018): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Companies that have the ability to pay dividends assumed the community as a profitable company. The instability of the House of Representatives was allegedly the result of the fluctuation of ROE. It is reflected from the average ROE of food and beverage companies listed on the BEI in 2008-2012 shows an increase and decrease (fluctuate). The purpose of this research is to know: how much influence Return on equity (ROE) to Dividend Payout Ratio (DPR) at food and beverage sub sector listed on BEI. The research method using verivikatif.Teknik data collection is done through secondary data of financial statements in BEI. The results showed that the Return On Equity (ROE) of food and beverage companies listed on the BEI from 2008 to 2012 generally fluctuate with an average of 17.09%. Dividend Payout Ratio (DPR) food and beverage companies listed on the Stock Exchange from 2008 to 2012 generally berluktuatif with an average of 54.36%. There is a positive influence on Return on Equity (ROE) to Dividend Payout Ratio (DPR) at food and beverage companies listed on BEI in the sense that the greater ROE ratio will be followed by the increase of DPR.
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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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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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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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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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.

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