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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 162 Documents
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Determinan of value the company impact on Employee Stock Option Plan & Free Cash Flow : Coal Mining Market Survey for the Years 2016-2020 Devi Iriandha Widyastuti; Ria Dini Apriliasari; Ratna Agustina; Anna Kridaningsih
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i1.2555

Abstract

The observed worth of a firm by investors is frequently correlated with stock prices; the higher the stock price, the greater the business value. The percentage of stockholder return on investment represented by firm worth is important. Investors will be overjoyed if they rarely obtain a higher rate of return on their investment. More investors are ready to engage in a company with a higher value. In order to determine how Employee Stock Option Plans and Free Cash Flow Affect a Company's Value, this study will be conducted. The results of this research, which looked at the financial records of each firm using 45 data sets from 2016 to 2020, revealed that the awarding of ESOP and FCF had a significant effect on the company's performance. The ESOP and FCF were created with the goal of aligning the interests of workers (agents) and owners (principals), thereby decreasing conflicts of interest between agents and principals. Because as employee success improves, so does the company's performance. According to the study's findings, ESOP and FCF have a substantial impact on company value.
Analisis Penerapan Prinsip Penyajian dan Pengungkapan (PPP) Standar Akuntansi Keuangan tentang Kombinasi Bisnis pada Laporan Keuangan PT Bank Mandiri (Persero) Tbk Amanda Yulia Damayanti Manda; Martania Dwi Hapsari; Endang Kartini Panggiarti
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i1.2566

Abstract

Standar Akuntansi Keuangan (SAK) merupakan pedoman yang digunakan di Indonesia untuk menyusun laporan keuangan perusahaan. Salah satu SAK yang memiliki peran penting dalam kombinasi bisnis adalah Prinsip Penyajian dan Pengungkapan (PPP) dalam SAK. Kombinasi bisnis terjadi ketika satu atau beberapa perusahaan bergabung untuk membentuk satu entitas usaha baru yang terpisah dari perusahaan-perusahaan yang melakukan penggabungan. Metode dalam penelitian ini adalah analisis deskriptif dengan mengembangkan data terkait topik pembahasan dikumpulkan dengan cara menelaah laporan keuangan dari PT Bank Mandiri (Persero) Tbk. yang ada di website Bursa Efek Indonesia (BEI). Hasil dari penelitian ini adalah PT Bank Mandiri (Persero) Tbk. dalam melakukan kegiatan kombinasi bisnis dengan mengidentifikasi pihak yang akan diakuisisi dan mengukur nilai berdasarkan harga perolehan yang telah ditentukan guna memperoleh pengendalian yang sesuai dengan presentase kepemilikan. Penelitian ini bertujuan untuk mengetahui bagaimana PT Bank Mandiri (Persero) Tbk. melakukan penerapan prinsip penyajian dan pengungkapan pada laporan keuangannya atas kombinasi bisnis yang ada pada perusahanya. Selain itu, penelitian ini bertujuan untuk menjelaskan penerapan akuntansi kombinasi bisnis berdasarkan PSAK 22 pada PT Bank Mandiri (Persero) Tbk. Adapaun penelitian ini dimaksudkan sebagai upaya dalam menerapkan ataupun mengembangkan ilmu yang diperoleh penulis agar mendapatkan solusi terbaik guna mendalami proses opersasi kombinasi yang dilakukan oleh PT Bank Mandiri (Persero) Tbk
Analisis Prosedur Administrasi Perjalanan Dinas Pada PT Arta Boga Cemerlang OT Kanwil Makassar Elviyanti Toding; Desi Sulo; Maiercherinra Daud
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i1.2568

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis prosedur administrasi perjalanan dinas pada PT Arta Boga Cemerlang OT Kanwil Makassar secara baik, efisien, dan efektif serta bertanggung jawab. Dalam penelitian ini, penulis menggunakan metode analisa data deskriptif kualitatif dimana data yang diperoleh lalu dianalisa berdasarkan kriteria yang telah ditetapkan dengan teknik pengumpulan data, memilah data dan menganalisis data. Hasil dalam penelitian ini menyatakan bahwa prosedur dalam pelaksanaan perencanaan perjalanan dinas sudah sesuai dengan peraturan yang ada, namun masih belum efektif dan efisien. Dan karena pembuatan dokumen perjalanan dinas masih manual belum menggunakan sistem informasi seperti aplikasi yang dapat memudahkan pekerjaan, serta adanya laporan pejalanan dinas yang masih tertumpuk dengan laporan lain yang dapat merepotkan staf keuangan ketika hendak melihat laporan yang dibutuhkan sewaktu-waktu. Dalam pelaksanaan proses administrasi perjalanan dinas, staf pelaksana unit kerja Penggajian dan Pengelolaan Alih Daya Departemen Pengelolaan Sumber Daya Manusia sering kali menemukan atau mengalami masalah yang dapat menghambat kinerja staf tersebut. Pada proses administrasi perjalanan dinas sering kali ditemukan masalah-maslah pada nota perjalanan dinas yang tidak sesuai dengan format untuk mengklaim biaya PJD dan sering juga terjadi over budget pada biaya PJDnya.
Analisis Manajemen Utang Terhadap Penilaian Risiko Kinerja Keuangan Pemerintah Daerah Kota Magelang Tahun 2021-2022 Nicodemus Christian Aribowo; Amanda Yulia Damayanti; Risma Wira Bharata
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i1.2569

Abstract

Debt management is a complex process in managing the finances of a local government that requires analysis of its financial performance risks. The aim of this study is to evaluate the financial performance risks in the Magelang City Local Government and analyze the debt management practices used by the Magelang City Local Government. This study used a descriptive analysis method to determine the debt management analysis used to assess the financial performance risks of the Magelang City Local Government. The results of the study indicate that the effectiveness ratio is categorized as effective, the efficiency ratio is categorized as less efficient, the independence ratio is still low, the activity ratio has increased, and the growth ratio is categorized as having increased. This study is expected to contribute to the Magelang City Local Government in providing information to relevant parties who need the results of this study as an indicator in decision making.
Analisis Kebijakan OJK dalam Mendorong Intermediasi dan Pemulihan Ekonomi Dyah Paramita; Lira Fadia Rahma; Endang Kartini Panggiarti
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i1.2573

Abstract

OJK is an institution that can later carry out supervision and management of the financial sector in Indonesia. The financial sector itself will be driven by two financial institutions, one of which still dominates the financial sector, namely public banking in Indonesia. The issues that will be discussed in this article are what are the policies issued by the OJK in encouraging intermediation and economic recovery?, and how are OJK policies related to improving intermediation performance in supporting economic recovery? This article aims to find out the policies issued by OJK in encouraging intermediation and economic recovery, and to find out OJK policies regarding improving intermediation performance in supporting economic recovery. In this article, the author will use a qualitative descriptive method with a literature review approach. Based on the literature reviews that have been obtained by researchers, on average previous research has found that one of the OJK policies that can encourage economic recovery is the credit restructuring policy. In addition to the credit restructuring policy, OJK also issued several policies to encourage economic recovery in Indonesia, namely policies to maintain real sector business fundamentals, follow-up stimulus policies, and policy synergies for economic recovery.
Analisis Balanced Scorecard Dalam Mengukur Kelayakan Usaha Pada Second Thrift Malang Septi Ayu Ardani; Muhammad Hasyim Ashari
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i1.2575

Abstract

This research was conducted with the aim of analyzing the business feasibility of Second Thrift Malang based on the consideration that the business is engaged in used fashion goods which are currently very potential to be developed, so it is necessary to do an analysis using a balanced scorecard to find out whether the business is feasible or not. is carried out using considerations from a financial perspective, a customer perspective, an internal business process perspective, as well as a learning and growth perspective. This research uses a quantitative descriptive method with a case study approach. The data source used is secondary data from reports presented in 2022, using data collection techniques in the form of observation, interviews and documentation. While data analysis uses the balanced scorecard in measuring the business feasibility of Second Thrift Malang. The results show that the business being run by Second Thrift Malang cannot be said to be feasible to continue. This is because in the financial perspective, the customer perspective, as well as the growth and learning perspective experienced a decline even though it showed an increase in internal business processes, but had not made a maximum contribution to business progress. In addition, the Second Thrift Malang business is not feasible to continue because there is no proper strategy and careful planning in running the business. Keywords: Business Feasibility, Balanced Scorecard   Abstrak Penelitian ini dilakukan bertujuan untuk menganalisa kelayakan usaha dari Second Thrift Malang berdasarkan pada pertimbangan bahwa usaha tersebut bergerak dalam bidang barang fashion bekas layak guna yang pada perkembangan saat ini sangat potensial sekali untuk dikembangkan, sehingga perlu dilakukan analisa menggunakan balanced scorecard untuk mengetahui layak atau tidaknya usaha tersebut dijalankan dengan menggunakan pertimbangan dari perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, serta perspektif pembelajaran dan pertumbuhan. Penelitian ini menggunakan metode deskriptif kuantitatif dengan pendekatan studi kasus. Sumber data yang digunakan adalah data sekunder dari laporan yang disajikan pada tahun 2022, dengan menggunakan teknik pengumpulan data berupa observasi, wawancara dan dokumentasi. Sedangkan analisis data menggunakan balanced scorecard dalam mengukur kelayakan usaha Second Thrift Malang. Hasilnya menunjukkan bahwa usaha yang dijalankan oleh Second Thrift Malang dapat dikatakan belum layak untuk dilanjutkan. Hal ini disebabkan karena dalam perspektif keuangan, perspektif pelanggan, serta perspektif pertumbuhan dan pembelajaran mengalami penurunan meskipun menunjukkan peningkatan dalam proses bisnis internal, akan tetapi belum memberikan kontribusi yang maksimal bagi kemajuan usaha. Selain itu, usaha Second Thrift Malang belum layak dilanjutkan karena belum adanya strategi yang tepat dan perencanaan yang matang dalam menjalankan usahanya. Kata Kunci: Kelayakan Usaha, Balanced Scorecard
Analisis Kinerja Keuangan Sebelum dan Sesudah Akuisisi Pada Perusahaan PT Merdeka Copper Gold Rosyta Pratiwi; Isna Khoirinnisa; Endang Kartini Panggiarti
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i1.2576

Abstract

Changes in the company's financial performance before and after the acquisition were assessed using financial ratios, namely liquidity ratios (Current Ratio and Net Working Capital to Total Assets), leverage ratios (Debt to Total Assets Ratio and Debt to Total Equity Ratio) and profitability ratios ( Return On Assets and Return On Equity). This type of research is a quantitative research studied in a case study. The data source used is secondary data taken from the official website of PT Merdeka Copper Gold https://merdekacoppergold.com/, namely the financial statements before the 2017-2018 acquisition and after the 2020-2021 acquisition. The results of this study are that the liquidity ratio has increased after the acquisition, the leverage ratio has decreased after the acquisition and the profitability ratio has also decreased after the acquisition company. This shows that PT Merdeka Copper Gold has a better financial performance after making an acquisition in terms of the liquidity ratio and leverage ratio, but if it is seen from the profitability ratio the financial performance of PT Merdeka Copper Gold has decreased after the acquisition.
Determinan Persepsi Etis Mahasiswa Akuntansi Tri Agustina; Amir Hidayatulloh
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 2 (2023): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i2.2595

Abstract

The purpose of this study is to analyze the determinants of accounting students' ethical perceptions. The population in this study were students of Ahmad Dahlan University. The sample in this study were accounting at Ahmad Dahlan University. The sampling techniques in this study used purposive sampling, with criteria (1) Ahmad Dahlan University accounting students, and (2) taking business ethics, Islamic studies, and certification course. Respondents in this study were 130 respondents. Data analysis techniques in this study used multiple linear regression analysis with the help SPSS tools. This study found that ethical perceptions of accounting students were influenced by intrinsic religiosity and love of money. However, extrinsic religiosity and socioeconomic status do not affect the ethical perceptions of accounting students
Akuntabilitas Pengelolaan Keuangan Desa di Kabupaten Manggarai Barat Vidya Vitta Adhivinna; Nurdiana; Banniady Gennody Pronosokodewo
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 2 (2023): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i2.2723

Abstract

Abstrak Penelitian bertujuan guna melihat pengaruh kompetensi aparatur desa, sistem akuntansi keuangan desa, serta sistem pengendalian internal pada akuntabilitas pengelolaan keuangan desa. Metode penelitian menggunakan metode kuantitatif dengan teknik pengumpulan data melalui kuesioner. Populasi penelitian yaitu semua desa di Kabupaten Manggarai Barat dengan total 169 desa dan sampel penelitian yaitu aparatur desa dengan menggunakan metode purposive sampling. Responden berjumlah 390 aparatur desa mencakup kepala desa, bendahara, sekretaris, kaur, dan kasi. Peneliti mengaplikasikan analisis data dengan uji F, reliabilitas, validitas, hipotesis, analisis regresi linier berganda serta koefisien determinasi dengan SPSS 20. Hasil penelitian menunjukkan bahwa kompetensi aparatur desa, sistem akuntansi keuangan desa, serta sistem pengendalian internal berpengaruh positif pada akuntabilitas pengelolaan keuangan desa. Kata kunci : Akuntabilitas Pengelolaan Keuangan Desa, Kompetensi Aparatur Desa, Sistem Akuntansi Keuangan Desa, dan Sistem Pengendalian Internal Abstrack This study aims to examine the effect of village apparatus competence, village financial accounting system, and internal control system on village financial management accountability. The research method uses quantitative methods with data collection techniques through questionnaires. The research population is all villages in West Manggarai Regency with a total of 169 villages and the research sample is village officials using purposive sampling method. Respondents were 390 village officials including the village head, treasurer, secretary, head of office, and kasi. The researcher applied data analysis with F test, reliability, validity, hypothesis, multiple linear regression analysis and coefficient of determination with SPSS 20. The results showed that the competence of village officials, village financial accounting systems, and internal control systems had a positive effect on village financial management accountability. Keywords : Village Financial Management Accountability, Village Apparatus Competence, Village Financial Accounting System, and Internal Control System
Efektivitas Financial Leverage Sebagai Akibat Dari Kinerja Keuangan Rentan Dengan Pandemi Pada Bank Konvensional di Indonesia Nur Amalina; Sajiwo Tri Prakoso; Kharisma Aulia Insani
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 2 (2023): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i2.2775

Abstract

This study aims to examine the effect of leverage on financial performance. The data used in this study is secondary data from the financial reports of banking companies listed on the Indonesia Stock Exchange as of August 2019 -2021. In taking the sampling using purposive sampling technique. The analytical method used in this study is multiple regression analysis. The results of the study show that the Debt ratio and Debt to equity ratio have an effect on Return On Assets. Meanwhile, the Interest Covaregae Ratio has no effect on Return On Assets. For Debt to equity ratio and Interest Covaregae Ratio affect Return On Equity. Meanwhile, the Debt ratio has no effect on Return On Equity.

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