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INVENTORY: JURNAL AKUNTANSI

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Published by Universitas PGRI Madiun

ISSN : 25977202 EISSN : 2613912x DOI : -

Core Subject : Economy, Science,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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

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Articles 8 Documents

Search results for , issue "Vol 1, No 2 (2017)" : 8 Documents clear

ANALISIS SISTEM DU PONT SEBAGAI SALAH SATU ALAT UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN (STUDI PADA PERUSAHAAN PROPERTY REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2010 - 2014) Liliek Nur Sulistiyo; Diah Ayu Retno Asih
INVENTORY: JURNAL AKUNTANSI Vol 1, No 2 (2017)
Publisher : Universitas PGRI Madiun

This study aims to determine how the Du Pont analysis system can be used as a tool to assess the financial performance of Property and Real Estate listed on the Stock Exchange 2010-2014. Du Pont Analysis System is Return On Ivestment (ROI) generated through the multiplication of the advantages of component - component sales as well as the efficient use of total assets in generating profits. The data used in this study was obtained from Companies Condensed Financial Statements Property and Real Estate in 2010 to 2014 issued by each of the companies concerned. The company's sample using purposive sampling, sample worth using as many as five companies. The analysis technique used to assess the financial performance of Property and Real Estate is a method of Du Pont System consists of three steps: (1) Determining the Total Asset Turnover (2) Net Profit Margin (3) Return On Investment (ROI). Based on the analysis using the Du Pont System for Property and Real Estate companies, 5 companies 4 companies which have a value below the average ROI. Analysis showed that the company PT.Ciputra Development Tbk were able to prove the performance of the company to generate profits, the better because it has above-average ROI of the company, ie 5.73%.Keywords : Total Asset Turnover, Net Profit Margin, Return Of Investment

PENGARUH MERGER TERHADAP RENTABILITAS PADA BANK DANAMON (STUDI KASUS DI BURSA EFEK SURABAYA) Hayatul Maemunah
INVENTORY: JURNAL AKUNTANSI Vol 1, No 2 (2017)
Publisher : Universitas PGRI Madiun

ABSTRACTAs one of the financial instruments, the Bank plays a very important role, because the supervision of banking activities is increasingly being improved. However, with the current monetary crisis in Indonesia and the continuing turmoil of the political situation, it has brought the Indonesian banking industry into a really difficult situation. Considering the condition of this National Bank, the government decided to liquidate private banks with low performance. In the framework of national banking restructuring, the government also proposed to merge some national private banks and state-owned banks. This merger step has a strategic goal, namely to form a larger merged bank, strengthening the capital structure, has a comparative advantage as well as a stronger competitiveness in this globalization. The purpose of this study is to know the effect of merger on the level of profitability at Bank Danamon. The type of research used in this study is descriptive research while for data collection authors use secondary data. The population of this study include 9 Bank Take Over and samples taken as many as two banks, using purposive sampling technique. The analytical model used is, the analysis using the financial ratios of Gross Profit Margin, Net Profit Margin, Return On Investment, and return On eqiuty and Test T. The results show that: (1) Bank Danamon Tbk is a merged bank between Bank Danamon With Bank Take Over (Tiara Asia Bank, Risjad Salim Bank, Duta Bank, Tamara Bank, Bank Nusa Nasional, Rama Bank, Bank Jaya and Bank Pos Nusantara). (2) The implementation of the merger has a positive impact on the level of profitability at Bank Danamon. (3) There is a significant difference between profitability before and after merger, it can be seen from result of t test which show that tcount (4,039) is bigger than ttable (3,182).Keywords: Merger, Profitability

ANALISIS PENGARUH PAD, DBH, DAU, DAK DAN PERTUMBUHAN EKONOMI TERHADAP BELANJA MODAL KABUPATEN NGAWI TAHUN 2003-2015 M. Agus Sudrajat; Irma Diastuti Purniawati
INVENTORY: JURNAL AKUNTANSI Vol 1, No 2 (2017)
Publisher : Universitas PGRI Madiun

The purpose of this study was to determine whether there is Influence Of Local Own Revenue (PAD), Revenue Sharing Fund (DBH), General Allocation Fund (DAU), Special Allocation Fund (DAK) and Economic Growth of the Capital Expenditure The District Ngawi Year 2003-2014 either partial or simultaneously. The population in this study is Ngawi government. This study uses secondary data in the form of budget realization report a Ngawi government in 2003-2014. Testing the hypothesis in this study using multiple linear regression t test, F test and the coefficient of determination. The results of this study concluded that partial variable PAD, DBH, DAU and Economic Growth influence significantly to capital expenditure. While DAK did not significantly influence capital expenditure. Simultaneously variabel PAD, DBH, DAU, DAK and Economic Growth significant effect on capital expenditure. For local government are espected to pay more attention to the proportion of DAK is allocated to capital expenditure.Keywords : Local Own Revenue, Revenue Sharing Fund, General Allocation Fund, Special Allocation Fund, Economic Growth, Capital Expenditure.

ANALISIS PERBANDINGAN MODEL ALTMAN, MODEL SPRINGATE, DAN MODEL ZMIJEWSKI DALAM MEMPREDIKSI KEBANGKRUTAN BANK SYARIAH DI INDONESIA Diyah Santi Hariyani; Agung Sujianto
INVENTORY: JURNAL AKUNTANSI Vol 1, No 2 (2017)
Publisher : Universitas PGRI Madiun

ABSTRACTThe purpose of this research to provide empirical evidence that the Model Altman , Springate , and Zmijewski is the most appropriate model for predicting bankruptcy Islamic Bank in Indonesia . The population in this study are all Islamic banks listed on the Indonesia Stock Exchange . This study uses secondary data from the financial statements of Islamic banks in 2010-2014 . Testing the hypothesis in this study using normality test, homogeneity test, and one way ANOVA test ( different test ) . The results showed that Springate model is the most appropriate model to predict the Islamic banks in Indonesia with an accuracy of 38.00 % , then Model Zmijewski with 28.00 % accuracy rate and Altman with an accuracy of 0.00 % .Keywords : Altman Z-Score Model, Springate S-Score Model, Zmijewski X-Score Model.

ANALISIS PENGELOLAAN PIUTANG DAN POTENSI PIUTANG YANG TIDAK TERTAGIH SEBAGAI TINDAK LANJUT KEBIJAKAN PEMBAYARAN KREDIT PADA BIMBINGAN BELAJAR X DI MADIUN Maya Novitasari; Rizka Hardiyanti
INVENTORY: JURNAL AKUNTANSI Vol 1, No 2 (2017)
Publisher : Universitas PGRI Madiun

This study aims to analyze the management of receivables and the potential of uncollectible receivables as a follow-up policy of credit payments on the guidance of learning X in Madiun.Piutang is one type of accounting transactions that take care of consumer billing is owed to a person, a company, or an organization for goods And services that have been given to the consumer. This research uses experimental research method is research that deliberately researcher manipulation to one variable with a certain way so that influence on one or more other variable that measured. In addition, Gay (1981: 207-208) states that experimental research methods are the only research method that can correctly test hypotheses concerning causal relationships (causation). The results of research conducted at the Institute of Tutoring X in Madiun, the researcher concludes that the management of accounts receivable and uncollectible potentials in the institution of learning guidance X in Madiun there has been improvement in the new academic year 2016-2017. So that in the new academic year 2015-2016 is no longer any receivables that are not collectible, but there is still a policy of payment on credit that must be paid every maturity.Keywords : Receivables Management, Unsecured Accounts Receivable Potential and Follow-Up Credit Policy.

PENGGUNAAN MODEL INDEKS TUNGGAL DALAM MENILAI RESIKO DAN RETURN SAHAM UNTUK PILIHAN BERINVESTASI Anny Widiasmara; Putri Widyasari
INVENTORY: JURNAL AKUNTANSI Vol 1, No 2 (2017)
Publisher : Universitas PGRI Madiun

ABSTRACTThe purpose of this study was to assess the risk and return stock that could be an option to invest by using single index model Compass 100 on the IDX in 2010-2014. This type of research used in this research is descriptive quantitative approach. Samples taken as many as 44 companies of the index Compass 100. The results showed that of the 44 samples selected companies, there were 13 companies that have an optimal return and minimal risk to the proportion of each stock: UNVR of 0.2372039%, ANTM of 0.0057649% , BMTR of 0.14997799%, GGRM of 0.1226567%, MNCN of 0.1571756%, JSMR of 0.2749157%, KLBF of 0.0493033%, CPIN at 98.771899%, CTRA of 0.1009368%, GJTL of 0.0607808%, MEDC of 0.0209188%, KIJA of 0.0253161%, LPKR 0.0231518%. Based on the portfolio has been formed on the calculation of portfolio return of 4.74% and the risk of a portfolio of 0.0019683%.Keywords : Singe Index Model, Optimal Portfolio, Investment Options

ANALISIS PENGAMBILAN KEPUTUSAN INVESTASIUNTUK MERAIH PROFIT KONSISTEN PADA PASAR UANG ONLINE Prasetya Tri Mahendra
INVENTORY: JURNAL AKUNTANSI Vol 1, No 2 (2017)
Publisher : Universitas PGRI Madiun

The continued development of information technology to encourage various parties to compete in fulfilling the needs of both physical and non-physical. Market as the fulfillment of human needs from the first until now always been growing rapidly, ranging from market goods, services market, the labor market to the capital market and money market. Exchange or money market is still very dominate the world market, as technological developments for today's financial markets can be done with the online system, plus the application of the concept of sharia / non usury / interest for the non-Muslim perpetrators of the majority in Indonesia. Corresponding description of the background in front of which has been delivered, we can formulate the problem of this research, namely: How good decision making in investment to get a consistent profit on the internet online money market trading? By using both Technical Analysis / mathematical analysis and supported by fundamentals, then investing in a money market alternative benefit / profit in addition to the public revenue. Besides, the application of the business need for mentors, to provide training online currency trading. Because they factor of trading psychology and money management is also a major thing for critical success trading these currencies online.Keyword : Investment, consistent profit, online money market trading

ANALISIS PERBEDAAN PELAPORAN CSR PADA BUMN DAN BUMS YANG TERDAFTAR DI BEI TAHUN 2014 Heny Sidanti; Alfian Syaikhori
INVENTORY: JURNAL AKUNTANSI Vol 1, No 2 (2017)
Publisher : Universitas PGRI Madiun

The purpose of this study was to analyze the empirical evidence of differences in reporting Corporate Social Responsibility (CSR) in state-owned enterprises and private enterprises listed on the Stock Exchange in 2014. This research is a quantitative research. The study population was BUMN and BUMS listed in the Indonesia Stock Exchange (BEI). Samples are 22 companies consisting of 12 BUMN companies and 10 companies BUMS listed in the Indonesia Stock Exchange (BEI). The analysis technique used using independent samples t-test. The results showed that there was no significant difference between Corporate Social Responsibility (CSR) of the company's state-owned enterprises with private enterprises in terms of economic sectors. A description of the analysis showed that CSR BUMN in sectors of the economy is greater than the company BUMS, but the differences were considered less significant. There were no significant differences between the Corporate Social Responsibility (CSR) of the company's state-owned enterprises with private enterprises in terms of the environmental sector. A description of the analysis showed that CSR state-owned companies in the environmental sector is greater than the company BUMS, but the differences were considered less significant. There are significant differences between the Corporate Social Responsibility (CSR) of the company's state-owned enterprises with private enterprises in terms of the employment sector. A description of the analysis showed that CSR state-owned enterprises in the employment sector is greater than the company BUMS, and the difference is considered to be very significant CSR.Keywords : BUMN , BUMS, CSR

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Home Page

OAI Link

Editorial Team

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Reviewer

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Contact Name HEIDY PARAMITHA DEVI, S.Pd., M.Si.

Contact Email heidy@unipma.ac.id

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Journal Mail Official heidy@unipma.ac.id

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Location Kota madiun, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
HEIDY PARAMITHA DEVI, S.Pd., M.Si.

Contact Email
heidy@unipma.ac.id

Phone
-

Journal Mail Official
heidy@unipma.ac.id

Editorial Address
-

Location
Kota madiun,

Jawa timur

INDONESIA