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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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Pengaruh Corporate Social Responsibility Terhadap Profitabilitas Dan Dampaknya Terhadap Nilai Perusahaan Sektor Pertambangan di Bursa Efek Indonesia Tahun 2016-2018 Nagari, Primasa Minerva; Nugroho, Tatas Ridho; Setiono, Hari
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.
DAMPAK PROFITABILITAS TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 - 2017 (STUDI PADA PERUSAHAAN MAKANAN DAN MINUMAN) ainiyah, nur; Dwihandoko, Toto Heru
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.
Analisis Perbandingan Kinerja Keuangan Bank Syariah Dengan Bank Konvensional di Indonesia Prasetya, Novi Eko
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

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 Return On Equity (ROE) Terhadap Dividend Payout Ratio (DPR) (Studi Pada Perusahaan Sektor Makanan dan Minuman yang Terdaftar di BEI) Sulaeman, Maman
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

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.
Kesiapterapan NoSQL Pada UMKM di Yogyakarta Umam, M Sulkhanul; Hapsari, Yanning Tri
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.
Efisiensi Biaya Dan Penjadwalan Proyek Rehabilitasi Puskesmas Rawat Inap Pesanggrahan, Kutorejo, Mojokerto Isnaini, Nurdiana Fitri
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.
Kontribusi Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah di Provinsi Jawa Timur Setiono, Hari
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

Local tax is a compulsory contribution owed by an individual or an entity to finance local government administration and development. Local Levy is one of the Original Revenue as a source of financing the implementation of government and regional development, to improve and state the welfare of the community. The original revenues of the regions are all receipts obtained by the region from sources within its own territory which are levied according to the local regulations in accordance with the prevailing laws and regulations.  This research is a quantitative descriptive type that aims to describe the data of research in the form of numbers by way of describing it to know the contribution of local taxes and levies to local revenue originated in PERDA APBD East Java Province from 2013 until 2016. Research is described in the form table to find out how much the percentage of local tax contribution and levy to PAD.  The results of the year 2013-2016 average local taxes contribute 83.49% and local levies contribute 0.98%. The highest tax contribution is 2015 of 85.24% and the highest levy contribution is in 2013 at 1.33%
Pengaruh Profitabilitas, Financial Leverage dan Size Terhadap Perataan Laba (Income Smoothing) Pada Perusahaan Manufaktur Tekstil dan Garment Yang Terdaftar di BEI Tahun 2012 – 2016 Rosyidah, Nur; Nugroho, Tatas Ridho; Dwihandoko, Toto Heru
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

Income smoothing is the process of report manipulation earning so that fluctuation can be reduced in earning to a level considered normal by the company. This action is often used by managers to reduce the risk of the company's stock market. Income smoothing actions occur because investors in evaluating company performance often focus on the company's profit in the financial statements published. The purpose of this study is to determine whether there is an effect of profitability, financial leverage, and size on income smoothing. Furthermore, knowing the relationship between t test and f test that can be proved by partial and simultaneous, and to find out the most dominant factors that influence income smoothing. The sample in this study are textile and garment manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2012 - 2016. Data was collected through purposive sampling method. The analysis performed is multiple linear regression, t test, f test, coefficient of determination test by first doing a classic assumption test. The results of this study indicate that Financial Leverage  and size have a significant effect on income smoothing. Profitability has no significance influence on income smoothing.
IMPLEMENTASI PENGUKURAN KINERJA PADA PEMERINTAH KABUPATEN JOMBANG DENGAN MENGGUNAKAN METODE BALANCE SCORECARD verlandes, yuliasnita verlandes; Hariati, Suspa
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 Tingkat Kesehatan Bank Terhadap Pertumbuhan Laba Pada Bank Go-Publik Di Bursa Efek Indonesia (BEI) Tahun 2014-2016 Nugroho, Tatas Ridho
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

Bank soundness is the result of the assessment of various aspects that affect the condition or performance of a bank through the assessment of factors such as Capital, Asset Quality, Management, Earning, and Liquidity Sensitivity to Market Risk. The purpose of this study is to determine the effect of bank soundness on earnings growth in bank Go - Public In Indonesia Stock Exchange (BEI) Year 2014-2016. The research method used in this research was multiple linier regression analysis method. The type of data used in this study was quantitative and the data source used included in the secondary data. The variables that become the object of this research are Capital Adequancy Ratio (CAR), Operational Efficiency (BOPO), Loan to Deposit Ratio (LDR), Interest Risk Ratio (IRR), and Profit Growth (Y). Analytical technique used to analyze the data that formed the numbers compared to one another then analyzed by used multiple linear regression test statistic. Simultaneously CAR (X1), BOPO (X2), LDR (X3) and IRR (X4) variables have an effect on profit growth with p value 0.000, partially CAR, LDR and IRR variables significantly influence profit growth, while BOPO partially does not give effect. The magnitude of the effect of independent variables on profit growth (Y) of 0.926 or 92.6% while the rest of 7.4% influenced by other variables not included in this study. Among the 4 independent variables, namely CAR (X1), BOPO (X2), LDR (X3) and IRR (X4), which dominantly influence the dependent variable of profit growth are CAR (X1) variables.

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