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HEIDY PARAMITHA DEVI, S.Pd., M.Si.
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heidy@unipma.ac.id
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heidy@unipma.ac.id
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Kota madiun,
Jawa timur
INDONESIA
INVENTORY: JURNAL AKUNTANSI
ISSN : 25977202     EISSN : 2613912x     DOI : -
Core Subject : Economy, Science,
INVENTORY: JOURNAL ACCOUNTING is a medium of scientific communication in Accounting published by Universitas PGRI Madiun which published two (2) times a year that is in April and October. INVENTORY : JOURNAL ACCOUNTING has regitered number ISSN: 2597-7202 (Print) and 2613-912X (Online). Contains the results of thoughts and research results in the field of Financial Accounting, Management Accounting, Public Sector Accounting, Information Systems, Taxation, Sharia Accounting, Behavioral Accounting, Investment and Portfolio Analysis, International Accounting and Entrepreneurshi
Arjuna Subject : -
Articles 8 Documents
Search results for , issue "Vol 1, No 1 (2017)" : 8 Documents clear
PENGARUH EARNINGS PER SHARE, ECONOMIC VALUE ADDED, MARKET SHARE, DAN NET CASH FLOW TERHADAP RETURN SAHAM (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR KERAMIK PORSELIN DAN KACA YANG TERDAFTAR DI BEI 2011-2015) Erlita Tyas Puspa Marhaeni
INVENTORY: JURNAL AKUNTANSI Vol 1, No 1 (2017)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (751.331 KB) | DOI: 10.25273/inventory.v1i1.4710

Abstract

The purpose of this research is to determine whether there is the influence of earning per share, economic value added, market share, and net cash flow to return of both simultaneously and partial. The population in this study is a company manufacturing the ceramic, porcelain and glass are listed on the BEI in 2011-2015. The study used data from secondary in the form of financial statements the company.Testing this hypothesis using regression linear and through augmented with partial test, simultan test, and coefficient of determination. The result in partial to show that a market share and net cash flow, have a significant effect on return, while earning per share and economic value added don’t have a significant effect on return. In a simultaneous variable earning per share, economic value added , market share and net cash flow together have a significant effect on return. Manufacturing companies the industrial ceramics, porcelain and glass need to increase the company’s performance in achieving market share and net cash flow are higher because it will provide a significant impact on the return. Keyword: Earning Per Share, Economic Value Added, Market Share, Net Cash Flow, Return
ANALISIS PENERAPAN METODE PENCATATAN DAN PENILAIAN ATAS PERSEDIAAN BARANG DAGANG MENURUT PSAK NO 14 REVISI TAHUN 2012 PADA PT. BUMI PEMBANGUNAN PERTIWI Arik Wijayani
INVENTORY: JURNAL AKUNTANSI Vol 1, No 1 (2017)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (660.773 KB) | DOI: 10.25273/inventory.v1i1.4715

Abstract

Inventory is an important thing for the company because most of the company's assets embedded in inventories. Problems are often experienced in accounting for inventories is the recording and assessment. The purpose of research at PT. Bumi Pertiwi Development is to investigate the suitability of the application of the method of recording and valuation of inventory at PT . Bumi Pertiwi Development with Statement of Financial Accounting Standards ( SFAS) No. 14 Revised 2012.This study uses a qualitative method. Data collection techniques with interviews and observations and documentation , and then analyzed using methods deskripstif and comparing the application of methods of recording and valuation of merchandise inventory PT . Bumi Pertiwi Development with IAS 14 Revised in 2012 .The study concluded that the method of recording using perpectual methods and methods of assessment using the average method. Inventory recording method applied by PT . Bumi Pertiwi Development is not in accordance with IAS 14 Revised, 2012.While inventory valuation method PT . Bumi Pertiwi development is in accordance with IAS 14 Revised 2012. Keywords : methods of recording perpectual, average valuation methods and PT . Bumi Pertiwi Development
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK REKLAME DENGAN PDRB SEBAGAI VARIABEL MODERATING DI KABUPATEN MAGETAN Dina Dwi Fitriana; M.Agus Sudrajat
INVENTORY: JURNAL AKUNTANSI Vol 1, No 1 (2017)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.05 KB) | DOI: 10.25273/inventory.v1i1.4711

Abstract

This study aims to determine the effect of the population, the number of industries and the number of SIUP on advertisement tax acceptance. And, to know the influence of these variables with PDRB as a moderation variable. The population in this study is the population, the number of industries, and the number of SIUP every year. Sampling in this research using Purposive Sampling. The number of samples in this study as much as 6 years. Hypothesis testing using multiple linear regression analysis. The result of the research shows that: (1) Partially, the number of population has no significant positive effect on advertisement tax acceptance, the variable of the number of industries has a significant positive effect on advertisement tax acceptance, and SIUP amount negatively affect advertisement tax acceptance. (2) GRDP weaken the relation of population to advertisement tax acceptance, PDRB also weaken the correlation of industry amount to advertisement tax acceptance, and PDRB strengthen the relation of SIUP amount to advertisement tax revenue.Keywords: Number of Population, Number of Industry, Number of SIUP, GRDP, Advertising Tax.
PERAN ZAKAT DALAM OPTIMASI PORTOFOLIO INVESTASI ASET (Studi Kasus pada Bank Syariah Indonesia periode 2012-2014) Ummay Mashithoh
INVENTORY: JURNAL AKUNTANSI Vol 1, No 1 (2017)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.459 KB) | DOI: 10.25273/inventory.v1i1.4716

Abstract

The basic concept of a portfolio is how to allocate a certain amount of funds to various types of investments that will produce optimal profits. This study aims to determine how the role of zakat in optimizing the asset investment portfolio. The research population is the Indonesian Islamic Bank registered at Bank Indonesia in the 2011-2015 period. Determination of samples in this study using a purposive sampling method. The results of the study state that the role of zakat has an optimal effect on Islamic investment. The advantage of investing in sharia with an optimum portfolio and incorporating the zakat element is far greater than the previous portfolio without adding the element of zakat to it. Keywords: portfolio, zakat, Islamic bank.
DAMPAK PENGUMUMAN KEMENANGAN DONALD TRUMP PADA PEMILU PRESIDEN AMERIKA SERIKAT 2016 ATAU “TRUMP EFFECT” TERHADAP ABNORMAL RETURN SAHAM LQ45 DI BEI Ririn Wahyuni; Anny Widiasmara
INVENTORY: JURNAL AKUNTANSI Vol 1, No 1 (2017)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (579.402 KB) | DOI: 10.25273/inventory.v1i1.4712

Abstract

This study is an event study that aims to find empirical evidence whether or not the reaction of the Indonesian capital market to one of the events abroad namely Donald Trump Victory Announcement Event as President of the United States 2016, using abnormal return indicator. This research is classified as research event study. The population in this study are all shares listed in LQ45 stock index in 2016. The sampling technique is purposive sampling, so that obtained the sample of 38 companies. Technique of collecting data using documentation method. Data analysis techniques used to answer this research hypothesis is paired-t test (paired sample t-test). The results of research at the level of significance of 5% indicates that there is a difference in average abnormal returns obtained by investors between before and after the events of Donald Trump Victory Announcement as President of the United States 2016. This is evidenced from the results of testing paired sample t test with a significance level of 0.000 Smaller than the specified significance level of 0.05. The results of this study prove that alternative hypothesis (Ha) is accepted. Key Terms: Abnormal Return, Trump Effect
“DETERMINANTS OF AUDIT DELAY IN INDONESIA COMPANIES: EMPIRICAL EVIDENCE” Luki Retno Puri Rahayu
INVENTORY: JURNAL AKUNTANSI Vol 1, No 1 (2017)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (819.39 KB) | DOI: 10.25273/inventory.v1i1.5010

Abstract

AbstractThe purpose of this research is to examine the impact of firm size, DER, auditor opinion, anda public accounting firm sizetoward audit delay in sanctions-hit Indonesia Stock Exchange in 2013.The population of the study is a company that sanctioned the Indonesia Stock Exchange in 2013 and listed on the Indonesian Stock Exchange in the period 2012-2015.These samples wereselected by using Purposive sampling method with the total sample of 16 companies. The data analysis uses multiple regressions. The results showed that the firm size, DER, auditor opinion, and a public accounting firm sizenot affect audit delay. Partial testing, showing the firm size, DER, auditor opinion, and a public accounting firm sizenot affect audit delay.Keywords: audit delay, firm size, DER, auditor opinion, and a public accounting firm size. 
ANALISIS PENGELOLAAN PIUTANG DAN POTENSI PIUTANG YANG TIDAK TERTAGIH SEBAGAI TINDAK LANJUT KEBIJAKAN PEMBAYARAN KREDIT PADA BIMBINGAN BELAJAR X DI MADIUN Rizka Hardiyanti
INVENTORY: JURNAL AKUNTANSI Vol 1, No 1 (2017)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (529.941 KB) | DOI: 10.25273/inventory.v1i1.4713

Abstract

This study aims to analyze the management accounts and the potential doubtful as a follow-up loan payments policy on tutoring X in Madiun. Accounts receivable is one type of accounting transactions dealing with the billing of consumers is owed on a person, a company, or an organization for goods and services that has been given to the consumer. Results of research conducted at the Institute of tutoring X in Madiun, the researchers conclude that the management of receivables and the potential doubtful at a tutoring agency X in Madiun there have been improvements in the new school year 2016-2017. So in the new academic year 2015-2016 is no longer doubtful,    but still no payment policy on credit to be paid each maturity. Keywords: Receivables Management, Potential Accounts Receivables photo and Follow-Up Credit Policy
ANALISIS PENGARUH CASH RATIO, RETURN ON ASSETS, GROWTH, DAN DEBT TO EQUITY RATIO TERHADAP DIVIDEND PAYOUT RATIO (Studi Empiris Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014) Galih Nurcahyo
INVENTORY: JURNAL AKUNTANSI Vol 1, No 1 (2017)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (544.643 KB) | DOI: 10.25273/inventory.v1i1.4714

Abstract

The purposive of this study was to determine whether effect of Cash ratio (CR), Return on Asset (ROA,) Growth, and Debt To Equity Ratio toward Dividend Payout Ratio in BUMN company period 2010-2014.The sampling method was done by using purposive sampling of 10 companies from population is 20 companies BUMN. The researched data was obtained from ICMD, and Financial Statements in 2010-2014. The data analysis technique is asumsi klasik testing, multiple linear regression, and Hypothesis testing. This research results that Return On Assets gives significantly positive on dividend payout ratio. While it indicates that Cash Ratio variable, and Debt to Equity Ratio partially positive and not significant toward Dividend Payout Ratio. Growth variable partially negatife and not significant toward Dividend Payout Ratio. Simultan test stated that all variables in this research has positive influence and significant to the Dividend Payout Ratio (DPR). Key words: Cash Ratio, Debt to Equity Ratio, Dividend Payout Ratio, Growth, Return on Assets

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