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JAB (Jurnal Akuntansi & Bisnis)
Published by Sekolah Tinggi Ilmu Ekonomi YPPI Rembang
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Articles 96 Documents
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CORPORATE GOVERNANCE TERHADAP MANDATORY DISCLOSURE IMPLEMENTASI KONVERGENSI IFRS Ismunawan, Ismunawan; Triyanto, Eko
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 02 (2017): Vol. 3, No. 02 DESEMBER 2017
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

The purpose of this research is to investigate the influence of corporate governance mechanisms to mandatory disclosure IFRS on companies listed on the Stock Exchange. Corporate governance mechanisms used in this study include: managerial ownership, institusional ownership, the proportion of independent board, the number of members of the audit committee, board of directors, and board meetings. The sample used in this research is manufacturing companies listed on the Stock Exchange in the year 2013-2015. The total sample is 102 companies were determined by purposive sampling method.These results indicate that the level of compliance with mandatory disclosure convergence of IFRS in the manufacturing companies is 54,89%.This study uses multiple regression analysis to examine the effect of corporate governance mechanisms to mandatory disclosure IFRS. The results of this study indicate that managerial ownership and institutional ownership has significant negative effect on mandatory disclosure IFRS, whereas commissioners significant positive effect on the mandatory disclosure IFRS. The variable proportion of independent board, the number of members of the audit committee and board meetings does not affect the mandatory disclosure IFRS. Keywords: Mandatory disclosure, corporate governance mechanisms
PENGARUH CURRENT RATIO, DEBT EQUITY RATIO, DEVIDEND PAYOUT RATIO, UKURAN PERUSAHAAN, PRICE BOOK VALUE, EARNING PER SHARE, RETURN ON ASSET, DAN OPERATING PROFIT TERHADAP PRICE EARNING RATIO (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI tahun 2013 – 2016) Edi Susanto; Marhamah Marhamah
JAB (Jurnal Akuntansi & Bisnis) Vol 4, No 02 (2018): Vol. 4, No. 02 DESEMBER 2018
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Abstract

Price Earning Ratio reflects the relationship between the market price of the common stock (common stock) and earnings per share. Price Earning Ratio is seen by investors as a measure of the strength of the company to earn profits in the future. Companies that have a great opportunity to grow normally have a high price earning ratio. Conversely, a low price earning ratio for the company at risk.This study aims to empirically examine the influence of the Current Ratio, Debt Equity ratio, dividend payout ratio, Company Size, Price Book Value, Earnings Per Share, Return on Assets, and Operating Profit on Price Earning Ratio in Manufacturing companies listed in Indonesia Stock Exchange in 2013 - 2016 population in this study is a manufacturing company that is listed on the Indonesia Stock Exchange (IDX) in 2013 - 2016 samples were selected using purposive sampling method in order to obtain a total of 18 issuers.The results of this study indicate that the Debt Equity Ratio, dividend payout ratio, Price Book Value, Return on Assets, Operating profit significantly influence the price earning ratio. While the current ratio, Company Size, Earnings Per Share has no significant effect on the price earning ratio. Coefficient of determination (Adjusted R Square) of 0.915. This means that the variable Current Ratio, Debt Equity ratio, dividend payout ratio, Company Size, Price Book Value, Earnings Per Share, Return on Assets, and Operating Profit 91.5% have a role together in order to explain or describe variables Price Earning Ratio. Keyword:                    Current Ratio, Debt Equity ratio, dividend payout ratio, Company Size, Price-book value, Earning Per Share, Return on Assets, operating profit, and Price earning Ratio
PENGARUH PAJAK HOTEL, PAJAK RESTORAN, PAJAK HIBURAN, PAJAK REKLAME, PAJAK PENERANGAN JALAN, PAJAK PARKIR, PAJAK GALIAN C DAN PAJAK SARANG BURUNG TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN PATI Pujihastuti, Elly Lilis; Tahwin, Muhammad
JAB (Jurnal Akuntansi & Bisnis) Vol 2, No 02 (2016): Vol. 2, No. 02 DESEMBER 2016
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Abstract

Otonomi daerah menghendaki daerah untuk berkreasi dalam mencari sumber penerimaan yang dapat membiayai pengeluaran pemerintah daerah dalam rangka menyelenggarakan pemerintahan dan pembangunan. Pendapatan Asli Daerah (PAD) Pemerintah Kabupaten Pati yang terdiri dari pendapatan pajak daerah, hasil retribusi daerah, hasil pengelolaan kekayaan daerah yang dipisahkan dan lain-lain pendapatan asli daerah yang sah. Populasi dalam dalam penelitian ini adalah realisasi Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Reklame, Pajak Penerangan Jalan, Pajak Parkir, Pajak Galian C, Pajak Sarang Burung dan Pendapatan Asli Daerah Kabupaten Pati. Periode penelitian dari tahun 2003-2014 dikarenakan pajak daerah yaitu Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Reklame, Pajak Penerangan Jalan, Pajak Parkir, Pajak Galian C dan Pajak Sarang Burung mulai diberlakukan di Kabupaten Pati mulai tahun 2003. Teknik pengumpulan data pada penelitian ini adalah menggunakan metode dokumentasi. Teknik analisis data yang digunakan adalah uji regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Parkir terbukti berpengaruh positif signifikan terhadap Pendapatan Asli Daerah di Kabupaten Pati, sedangkan variabel Pajak Reklame, Pajak Galian C dan Pajak Sarang Burung tidak terbukti berpengaruh positif signifikan terhadap Pendapatan Asli Daerah di Kabupaten Pati. Besarnya Adjusted R Square adalah 0,921 atau 92,1% berarti kemampuan variable Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Reklame, Pajak Penerangan Jalan, Pajak Parkir, Pajak Galian C dan Pajak Sarang Burung variasi variabel Pendapatan Asli Daerah sebesar 92,1%, sedangkan sisanya 7,9% dijelaskan oleh faktor yang lain yang tidak dimasukkan dalam model penelitian. Kata kunci : Pajak, Pendapatan Asli Daerah, Otonomi Daerah.
PENGARUH FREE CASH FLOW, LEVERAGE, KOMPOSISI DEWAN KOMISARIS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Perbankan yang Go Public di Bursa Efek Indonesia) Cahyani, Wahyu Budi; Alliyah, Siti
JAB (Jurnal Akuntansi & Bisnis) Vol 5, No 01 (2019): Vol. 5, No. 01 JUNI 2019
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Abstract

This study aims to examine the effect of free cash flow, leverage, the composition of the board of commissioners and institutional ownership on earnings management. The sample used in this study is a banking company listed on the Indonesia Stock Exchange for the period 2015-2017. Sampling uses a purposive sampling method. Obtained the number of samples in this study as many as 20 companies over 3 (three) years, so the number of observations is 60 and testing using multiple linear regression. The results showed that free cash flow had a significant negative effect on earnings management, leverage had a significant positive effect on earnings management, and the composition of the board of commissioners and institutional ownership had a non-significant negative effect on earnings management. Determination test results show that free cash flow, leverage, the composition of the board of commissioners and institutional ownership which is an independent variable is able to explain earnings management as the dependent variable by 20.8%, while the remaining 79.2% is influenced by other factors outside the model research that was not examined in this study. Keyword :  Free Cash Flow, Leverage, Board of Commissioners Composition,            Institutional Ownership, Profit Management
FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBELIAN DI PT MAGELANG PUTRA JAYA MOTOR Budihermanto, Iwan
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 01 (2017): Vol. 3, No. 01 JUNI 2017
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Abstract

Along with the changing times and growing competition motorcycle industry in Indonesia, so the auto companies, especially in the field of motorcycleshould be able to determine the appropriate marketing strategy for their business can survive and win the competition. Many factors into consideration before purchasing a product consumers. The purpose of this study was to determine the effect of product quality, price, promotion and after-sales service to the buying decision. This study is a descriptive type of research, ie research that describes the objects that relate to decisions of a general nature. The population in this study were all consuments at the PT Magelang Putra Jaya bought a  Suzuki motorcycle. The sample in this study were 55consuments at the PT Magelang Putra Jaya Motor who bought a Suzuki motorcycle was taken by accidental sampling. The results prove that the three independent variables namely product quality, price, and after-sales service has a positive and significant effect on the dependent variable, namely Suzuki  motorcycle purchase decision. While the promotion of the independent variable has no significant effect for the respondent in determining the decision to buy a Suzuki motorcycle. The results of multiple regression test showed That all independent variables (product quality, price, promotion, and after-sales service) a positive influence on purchase decisions. The greatest positive influence on purchase decisions Suzuki motorcycle on PT Magelang Putra Jaya Motor are on a variable price with a coefficient of 0.347, followed by variable sales servis with a coefficient of 0.257, then the variable quality of the product with a coefficient of 0.146, while the most influential variables are low and do not signify that promotion of the value of the variable coefficient of 0.077.Key words: decision of purchase, product quality, price, promotion, sales service.
IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK-EMKM) PADA UKM DAVIN DECOR SURAKARTA Judianto, Rochmad; Ismunawan, Ismunawan; Rahman, Arief Nugroho
JAB (Jurnal Akuntansi & Bisnis) Vol 4, No 02 (2018): Vol. 4, No. 02 DESEMBER 2018
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Abstract

Financial Accounting Standards - Micro, Small and Medium Enterprises (SAK EMKM) are expected to be a solution to the problems that often hit Micro, Small and Medium Enterprises (MSMEs) in Indonesia. The problem faced by MSMEs is the unavailability of structured and systematic records in good financial statements according to the EMKM standard. MSMEs should be able to make and publish financial reports that can be accounted for and understood by internal and external parties. The EMKM SAK which came into effect as of January 1, 2018 should have been known or implemented by MSMEs. The purpose of this study is to find out the preparation of Davin Decor & Interior SME financial reports based on SAK EMKM and to find out the obstacles faced by Davin Decor & Interior SMEs in implementing the SAK EMKM. The technique used to collect data through interviews and observations made at the business location of Davin Decor & Interior. The data analysis technique uses descriptive analysis techniques. The results of the study reveal that financial reporting on SMEs is still very simple, not in accordance with the SAK EMKM. This happens because of the lack of support from the company owner, educational background, and also due to the lack of maximum role of the government and institutions in charge of SMEs in the dissemination and training of MSME business actors.Keywords: EMKM financial accounting standards, MSMEs, MSME Financial Reports, SAK-EMKM Financial Reports
PENGARUH PARTISIPASI MANAJEMEN, PELATIHAN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (STUDI KASUS PADA PT.PJB UNIT BISNIS JASA O & M SE INDONESIA) Awaliyah, Awaliyah; Alliyah, Siti
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 01 (2017): Vol. 3, No. 01 JUNI 2017
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Abstract

This research aims to examine, analyze the effect of management participation, training and utilization of information technology on the effectiveness of accounting information systems at PT PJB O & M Services Business Units throughout Indonesia. The sample used in this research are employees who use SIA at PT PJB O & M Services Business Units throughout Indonesia. Hypothesis testing in this research using multiple linear regression analysis. Data were analyzed using SPSS version 19. The results of this research showed that: (1) management participation had a significant negative effect on the effectiveness of SIA, (2) training had no significant negative effect on the effectiveness of SIA, (3) the use of information technology had a significant positive effect on the effectiveness of SIA. The coefficient of determination of 15.6% indicates that the effectiveness of SIA contained in PT PJB O & M Services Business Units throughout Indonesia is able to be explained by the variables of management participation, training and utilization of information technology by 15.6% and the remaining 84.4% able explained by other factors outside the research model. Keywords:    Management Participation, Training, Information Technology    Utilization and Effectiveness of Accounting Information Systems
PENGARUH PAJAK HOTEL, PAJAK RESTORAN, PAJAK HIBURAN, PAJAK REKLAME, PAJAK PENERANGAN JALAN, PAJAK PARKIR, PAJAK GALIAN C DAN PAJAK SARANG BURUNG TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN PATI Istanti, Sri Layla Wahyu
JAB (Jurnal Akuntansi & Bisnis) Vol 2, No 01 (2016): Vol. 2, No. 01 JUNI 2016
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Abstract

Otonomi daerah menghendaki daerah untuk berkreasi dalam mencari sumber penerimaan yang dapat membiayai pengeluaran pemerintah daerah dalam rangka menyelenggarakan pemerintahan dan pembangunan. Pendapatan Asli Daerah (PAD) Pemerintah Kabupaten Pati yang terdiri dari pendapatan pajak daerah, hasil retribusi daerah, hasil pengelolaan kekayaan daerah yang dipisahkan dan lain-lain pendapatan asli daerah yang sah. Populasi dalam dalam penelitian ini adalah realisasi Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Reklame, Pajak Penerangan Jalan, Pajak Parkir, Pajak Galian C, Pajak Sarang Burung dan Pendapatan Asli Daerah Kabupaten Pati. Periode penelitian dari tahun 2003-2014 dikarenakan pajak daerah yaitu Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Reklame, Pajak Penerangan Jalan, Pajak Parkir, Pajak Galian C dan Pajak Sarang Burung mulai diberlakukan di Kabupaten Pati mulai tahun 2003. Teknik pengumpulan data pada penelitian ini adalah menggunakan metode dokumentasi. Teknik analisis data yang digunakan adalah uji regresi linier berganda.       Hasil penelitian menunjukkan bahwa variabel Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Parkir terbukti berpengaruh positif signifikan terhadap Pendapatan Asli Daerah di Kabupaten Pati, sedangkan variabel Pajak Reklame, Pajak Galian C dan Pajak Sarang Burung tidak terbukti berpengaruh positif signifikan terhadap Pendapatan Asli Daerah di Kabupaten Pati. Besarnya Adjusted R Square adalah 0,921 atau 92,1% berarti kemampuan variable Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Reklame, Pajak Penerangan Jalan, Pajak Parkir, Pajak Galian C dan Pajak Sarang Burung variasi variabel Pendapatan Asli Daerah sebesar 92,1%, sedangkan sisanya 7,9% dijelaskan oleh faktor yang lain yang tidak dimasukkan dalam model penelitian. Kata kunci :         Pajak, Pendapatan Asli Daerah, Otonomi Daerah.
ANALISIS CORPORATE SOSIAL RESNONSIBILITY TERHADAP KINERJA KEUANGAN Nurcahyaningsih, Indah; Rachman, Arif Nugroho
JAB (Jurnal Akuntansi & Bisnis) Vol 4, No 01 (2018): Vol. 4, No. 01 JUNI 2018
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Abstract

The purpose of the study is to analyze the effect of corporate social responsibility (CSR) on financialperpormance. Study sample of manufacturing companies in the cosmetics and household goods sector. Data analysis using multiple liniar regression, t test, F test, and R2 test. The results of the study have the effect of economic perpormance on return on equity (ROE) in manufacturing companies in the cosmetics and household goods sector. There is influence on the perpormance of labor practices and decent work on ROE in manufacturing companies in the cosmetics and household goods sector. There is an influence of human rights perpormance on ROE in manufacturing companies in the cosmetics and household goods sector. There is an influence of social perpormance on ROE in manufacturing companies in the cosmetics and household goods sector. There is no effect on product responsibility perpormance on ROE in manufacturing companies in the cosmetics and household goods sector. Keywords: CSR, financial Performance, ROE
PENGARUH RASIO KEUANGAN DALAM MEMPREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN DI SEKTOR PERTANIAN DAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Wijarnarto, Hery; Nurhidayati, Anik
JAB (Jurnal Akuntansi & Bisnis) Vol 2, No 02 (2016): Vol. 2, No. 02 DESEMBER 2016
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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh current ratio, debt to equity ratio, return on equity dan net profit margin dalam memprediksi kondisi financial distresss pada perusahaan di sector pertanian dan pertambangan yang terdaftar di BEI periode 2011-2014. Penelitian ini menggunakan sampel akhir yang diperoleh sebanyak 40 observasi. Pengambilan sampel ditentukan dengan metode purposive sampling dan analisis data dilakukan dengan menggunakan alat uji regresi linier berganda yang terlebih dahulu dilakukan uji asumsi klasik yang terdiri dari uji multikolinieritas,  uji autokorelasi, uji heteroskeditas dan uji normalitas.  Hasil analisis data penelitian menunjukkan bahwa variable current ratio dan net profit margin berpengaruh positif signifikan dalam memprediksi financial distress, variable return on equity dan debt to equity ratio berpengaruh negative signifikan dalam memprediksi financial distress pada perusahaan. Hasil uji determinasi menunjukkan bahwa variable current ratio, debt to equity ratio, return on equity dan net profit margin mampu menjelaskan financial distress sebesar 70,5%, sedangkan sisanya 29,5% dijelaskan oleh faktor lain yang  belum masuk dalam model penelitian ini. Kata Kunci    :   current ratio, debt to equity ratio, return on equity, net profit margin dan financial distress.

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