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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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Faktor–Faktor Yang mempengaruhi Price Earning Ratio (PER) Sebagai Salah Satu Kriteria Keputusan Investasi Pada Perusahaan Manufaktur Yang Terdapat Di Bursa Efek Indonesia Setiono, Hari; Nugroho, Tatas Ridho
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 companys 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.
Analisa Keputusan Konsumen Dalam Memilih Bank Umum Mandiri Dan Bank Muamalat di Kabupaten Lumajang Hartono, Rudi; Wiranata, Roni
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 consumers 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.
Faktor–Faktor Yang Berpengaruh Terhadap Pinjaman Daerah Pada Kota/Kabupaten di Provinsi Jawa Timur Ilmidaviq, Muhammad Bahril
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
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (162.51 KB)

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
Pengembangan “Practice Set Siklus Akuntansi Perusahaan Dagang” (SIAKUPEDE) untuk Mahasiswa Program Studi Akuntansi Nugroho, Tatas Ridho; Dwihandoko, Toto Heru
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
Analisis Sistem Informasi Akuntansi Pengendalian Intern Terhadap Persediaan Bahan Baku PT. Profilindah Kharisma Khomarudin, Ari 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.
Analisa Strategi Pengembangan UKM Sosis Sumijaya Ditinjau dari Aspek Pemasaran dan Aspek Keuangan Setyariningsih, Eny
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.
Reaksi Pasar Atas Informasi Corporate Social Responsibility mutira, putri mutira
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 1 (2019): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Purpose – The purpose of this paper is to identify the effects of  Corporate Social Responsibility (CSR) disclosure on market reaction with Earning Response Coefficient (ERC) as proxy. Data/Object/Metodology – The researcher used secondary data obtained from Indonesian Stock Exchange. The level of the information of Corporate Social Responsibility measures by environment and social indicator in Global Reporting Initiative (GRI) 2006. Data were analyzed using  regression analysis Findings – The results showed that the CSR disclosure proven negative effect on Earnings Response Coefficient (ERC). This result indicates CSR information disclosed is not adequate for investor to consider its information for their investment decision.
The Influence of Housing Loan (KPR) to Non Performing Loan and its Impact on Return on Asset (Case Study on PT. Bank Tabungan Negara (Persero) Tbk.) Kusnandar, Hasan Fahmi; Sulaeman, Maman; Gunawan, Gun Gun; Debara, Rangga Puja
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 1 (2019): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

The purpose of this research is to know a housing loan, non performing loan and return on asset as well as the influence of housing loan on non performing loan, and to determine the influence of housing loan and non performing loan are either partially or simultaneously on return on asset at PT. Bank Tabungan Negara (Persero) Tbk. The method used in this research is descriptive method analysis with aproach a case study to the PT. Bank Tabungan Negara (Persero) Tbk. The data collected form the primary data and secondary data with analysis technique using path analysis. The results showed that : (1) a housing loan on PT. Bank Tabungan Negara (Persero) Tbk. shows the biggest result in the year 2015, non performing loan on PT. Bank Tabungan Negara (Persero) Tbk. shows the biggest result in the year 2012 until year 2015 and return on asset on PT. Bank Tabungan Negara (Persero) Tbk. shows the biggest result in the year 2010 (2) housing loan significant effect on non performing loan (3)  housing laon in partial does effect significant to return on asset,  partial non performing loan does not effect significant to return on asset and housing loan and simultaneous non performing loang does effect significant on return on asset.
Cover & Table of Contents prive, prive
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 1 (2019): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (167.198 KB)

Abstract

Cover & Table of Contents

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