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Jurnal Akuntansi

JARA
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Published by Universitas Katolik Indonesia Atma Jaya

ISSN : 19788029 EISSN : 25809792 DOI : -

Core Subject : Social,

Social Sciences

Jurnal Akuntansi : Riset dan Artikel Akuntansi merupakan terbitan berkala yang disediakan untuk mengakomodasi tulisan-tulisan para peneliti baik dosen, praktisi dan mahasiswa. Adapun ruang lingkup meliputi hasil riset empiris, studi kasus, dan tulisan ilmiah bentuk lainnya di bidang akuntansi. Topik - topik akuntansi meliputi akuntansi keuangan, pengauditan, akuntansi biaya, akuntansi manajemen, sistem informasi akuntansi, akuntansi keperilakuan, pasar modal, bisnis dan perpajakan.

Arjuna Subject : -

Articles 188 Documents

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ANALISIS PENGARUH CAR, LOAN, GDP DAN INFLASI TERHADAP PROFITABILITAS BANK DI INDONESIA Fangky A. Sorongan
Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

This research aim to re-examine the relationship between bank profitability and its influence factors in banking system in Indonesia. We used ten banks who had biggest assets as a population and samples for this research: BRI, Mandiri Bank, BCA, BNI, CIMB Niaga, BTN, Panin Bank, Permata Bank, Maybank, and Danamon Bank with the interval observation 2012 to 2015. As a dependent variable is ROA as a profitability proxy, the independent variables are CAR (capital adequacy ratio), LOAN, GDP (gross domestic product) and inflation. The regression result shows CAR, LOAN, GDP have an important contribution and significant to profitability (ROA) in bank in Indonesia, whereas the inflation variable has unsignificant influence and negative to profitability (ROA).

ANALISIS TINGKAT KESEHATAN BANK PERKREDITAN RAKYAT (BPR) DENGAN MENGGUNAKAN CAMEL PERIODE 2014 – 2015: STUDI KASUS PADA BPR PP Mega Rosdiana
Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

The purpose of this research is to analyze out risk base bank rating by using CAMELS method over a period of years 2014-2016, are included in the category of healthy, healthy enough , lesshealthy or unhealthy. CAMEL have five aspects, namely the aspect of capital using the ratio of CAR (Capital Adequacy Ratio), aspects of the quality of earning assets using the ratio of KAP (Quality of Earning Assets), aspects of management using the calculations of general management and risk management, aspects of profitability using the ratio of ROA (Return On Assets), and aspects of liquidity using LDR (Loan To Deposit Ratio). This research is quantitative descriptive. The analysis tool to test the hypothesis is the discriminant analysis. The result of this paper are CAR have significant with risk base bank rating.

RASIO PAJAK OPTIMAL DAN TINGKAT PERTUMBUHAN EKONOMI DI INDONESIATAHUN 1970-2008 Andang Wirawan Setiabudi
Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Many economists have stated that the government through its either fiscal policies or monetary policies has an important role in supporting economic growth of a country. As the consequence of government’s role in the development process, the size of the government – measured as the ratio of total spending to GDP also expanded along with the economic development. This is the fact faced by any country in the world. However, the growth of government’s size implies higher taxation, and thus, it sometimes become a bad sign for the whole economy. The higher tax collected by the government the more productive source taken by the government from the private sector. If positive impacts of government spending cannot exceed negative impact caused by the lost of productive source of private sectors deadweight loss of economy will appear. By assuming that government runs balanced budget in which all of the government expenditure is financed by tax revenue, so the growth maximizing tax ratio can be estimated. This rate measures the ratio of tax revenue to GDP that is needed to achieve the high and stable growth rate. The main objective of this study are to find the growth maximizing tax ratio for Indonesia and to analyze whether Indonesia has achieved this optimum point, or has been operating below it or contrary above it. The regression result show that the growth maximizing tax ratio for Indonesia is 14,64%.

ANALISIS PENGARUH PENGUMUMAN PEMBAGIAN DIVIDEN TERHADAP ABNORMAL RETURN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Sumani Sumani; Dinda Larasati
Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

This study aims to determine the effect of the dividend's announcement to abnormal return from companies that registered in the Indonesia Stock Exchange. The study conducted by calculating the abnormal return by testing the hypothesis by using samples of 14 companies that registered IPO (Initial Pubilic Offer) on the Indonesian Stock Exchange in 2013-2015. From the analysis conducted, showed that there is significant effect between the announcement of the dividend’s announcement of the abnormal return. The result came out from the significant abnormal return that happen before, during and after the event's date.

ANALISIS PENERIMAAN DAN PENGGUNAAN TEKNOLOGI GOOGLE DRIVE SECARA BERKELANJUTAN PADA MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIKA ATMA JAYA JAKARTA Yossie Erawan; Rilo Pambudi
Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

The purpose of this research is to know satisfaction and attitude from Fakultas Ekonomi Unika Atma Jaya students using Cloud Computing Technology (Google Drive) and this continuance effect. This research using “Technology Continuance Theory” to evaluate The effect factors for continuance using Google Drive. This research using Non-Probability Sampling and using Questioners for gathering data. Object research is Fakultas Ekonomi Unika Atma Jaya students that using Google Drive. There’s 108 data gathered and processed using SPSS 21. The output for this research shows that Perceived Usefulness and Perceived Ease of Use bring positive effect for Attitude. Confirmation bring positive effect for Satisfaction. Satisfaction and Attitude bring significant effect for Google Drive Continuance Usage Intentions.

ANALISIS PENGARUH PROPORSI KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL, DAN KUALITAS AUDITOR EKSTERNAL TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Andhikanandono Hartrianto; Julianti Sjarief
Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

This research aims to analyze the influence of proportion of independent commissioners, managerial ownership, and the quality of the external auditors against disclosure of intellectual capital. Testing was done with descriptive analysis and multiple linear regression analysis to examine the relationship between the independent variable to the dependent variable on 35 industrial consumer goods manufacturing company listed on the Indonesia stock exchange from 2012 until 2014. Measurement of intellectual capital disclosure uses the 25 items disclosure scoring method belonging to Gan, et al. The results in this study showed that the proportion of independent commissioners and external auditor quality has an impact on disclosure of intellectual capital and its influence is positive. Meanwhile, managerial ownership has effect on disclosure of intellectual capital and its influence is negative.

ANALISIS RETURN SAHAM BERDASARKAN STRATEGI DOGS OF THE DOW PADA IHSG DI INDONESIA Reinandus Aditya Gunawan
Jurnal Akuntansi Vol 11 No 1 (2017): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Every investor is looking to earn positive return on stock investment and they hope to beat the market return. One of the most widely used methods of stock selection is the Dogs of the dow method. This method uses the selection of 10 stocks that have the highest dividend yield as a portfolio formation method. After the formation, the stock portfolio return compared with the return of IHSG as measured by price difference for a year. The result of this study is the fact that of the ten stocks selected each year only the highest dividend shares that can beat the market even though the results are not significant.

PENERAPAN TIME-DRIVEN ACTIVITY-BASED COSTING PADA PERHITUNGAN HARGA POKOK PRODUK USAHA JASA UNIXON Astrid Anastasya Jovanka; L Jade Faliany
Jurnal Akuntansi Vol 11 No 1 (2017): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

The purpose of this paper is to calculate branding consultant cost using Time-Driven Activity-Based Costing (TDABC). TDABC calculate cost based on activity that is controlled by time. The method that is used in this research is a case study in Unixon, a small business that works in the field of branding, using data from 2016. Interviews were conducted. The cost and activity database was analyzed. The results of this research show that TDABC can be applied in this Company because it qualified the requirements; diversity in product and different time consumption ratio for each product. TDABC provided more accurate cost information by calculating all costs; cost to make and cost to sell. Implementation of TDABC also show time capacity utilization by comparing actual labor hours and work hours that is controlled by government regulation. By understanding this condition, the owner is able to evaluate the amount of job that is done, time consumption, and employee who is involved. To implement TDABC, the Company must consider each steps needed from identifying activity, assign cost to activity, calculate tariff per activity, to calculate cost of product.

USING COST ACCOUNTING AS THE BASIS FOR SELLING PRICE DETERMINATION: THE CASE FOR KANSA BAKERY Hizkia Anugerah Pramandiri; Agung Praptapa; Eliada Herwiyanti
Jurnal Akuntansi Vol 11 No 1 (2017): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

The development of Micro, Small, and Medium Enterprises (MSMEs) in various countries including Indonesia is rising rapidly. The tightness of competition in the business world requires companies to improve efficiency in calculating production costs because it is the base for determining sales price.This case study employs qualitative method. CV Kansa Bakery, producer of steamed sponge cake was studied. Miles and Huberman's technique was utilized for data analysis, the three stages were data reduction, data display, and conclusion. The research was conducted by comparing full-costing and cost-plus pricing methods.Calculation shows that full-costing method gives different results compared to the when compared to the existing method used by Kansa Bakery. This resulted from the fact that Kansa did not apply proper accounting method in classifying and charging factory overhead to their product. This affects selling price determination and profit generation.

ANALISIS PENGARUH PERSEPSI KEMUDAHAN, PERSEPSI KEMANFAATAN, PERSEPSI TINGKAT KEAMANAN, DAN FITUR LAYANAN TERHADAP PENGGUNAAN MOBILE BANKING PADA MAHASISWA DI DKI JAKARTA Maria Loki Kristianti; Rilo Pambudi
Jurnal Akuntansi Vol 11 No 1 (2017): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

This research aimed to analyze of perceived ease of use, perceived usefulness, perceived level of security, and service features effect using mobile banking by students in Jakarta. This research took samples of 200 students from universities in Jakarta that using mobile banking or want to use mobile banking. The results showed that perceived ease of use, perceived usefulness, perceived level of security, and service features affect using mobile banking by students in Jakarta.

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Reinandus Aditya Gunawan

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jara@atmajaya.ac.id

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Journal Mail Official
aditya.gunawan@atmajaya.ac.id

Editorial Address
-

Location
Kota adm. jakarta selatan,

Dki jakarta

INDONESIA