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INVENTORY: JURNAL AKUNTANSI
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
Arjuna Subject : -
Articles 8 Documents
 1 
Search results for , issue "Vol 3, No 1 (2019)" : 8 Documents clear
RELEVANSI NILAI INFORMASI AKUNTANSI: STUDI KOMPARASI ANTARA SAHAM SYARIAH DAN SAHAM NON-SYARIAH DI BURSA EFEK INDONESIA (PERIODE 2013-2016) Purnama Siddi
INVENTORY: JURNAL AKUNTANSI Vol 3, No 1 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (532.955 KB) | DOI: 10.25273/inventory.v3i1.4191

Abstract

Stocks in the Indonesia Stock Exchange that enter into the list of Shariah securities (DES) tend to increase over time. This study aims to examine whether Sharia shares have an impact on the value relevance of accounting information. The test was conducted using 1,070 observations consisting of 852 sharia shares and 218 non-sharia shares included in the non-financial sector. Comparison is done by testing the influence of book value per share (BVPS) and earnings per share (EPS) on stock market price (PRICE). The result of the research shows that (1) BVPS has a positive effect on PRICE but only for sharia shares, so the value relevance of BVPS for sharia stocks is higher than the value relevance of BVPS for non-sharia stock. (2) EPS has positive effect on PRICE both for sharia stock and for non-sharia stocks, but the effect of EPS on PRICE is higher for non-sharia shares.
MODEL KERJASAMA BAGI HASIL DENGAN METODE “KEDOK” PADA PETANI PADI PEMILIK DAN PETANI PADI PENGGARAP (Studi Kasus Pada Petani Padi Pekon Mulyorejo Kecamatan Banyumas Kabupaten Pringsewu) Lukman Hidayat; Anam Miftakhul Huda; Nur Ika Mauliyah
INVENTORY: JURNAL AKUNTANSI Vol 3, No 1 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (629.112 KB) | DOI: 10.25273/inventory.v3i1.4196

Abstract

This research was conducted in Pekon Mulyorejo, Banyumas District, Pringsewu Regency with the object of research by rice farmers. This study aims to determine how the behavior of farmers in Pekon Mulyorejo regarding the financing and management and calculation of the benefits of rice farmers. The type of research used is qualitative research using the phenomenology approach. Phenomenology aims to describe the meaning of life experiences experienced by several individuals, about certain concepts or phenomena, by exploring the structure of human consciousness. So here the researchers want to know the meaning of the experience experienced by farmers and rice farm workers related to the calculation of income by the kedok method through this phenomenology study. Data were obtained by interviewing techniques then the results of the interviews were then analyzed to find out how accounting and local wisdom in the profit sharing system between rice farmers and rice farmers were cultivated by the kedok method. Based on the research results obtained from analyzing the results of experience and interviews with rice farmers in Pekon Mulyorejo produce a form or model of profit sharing cooperation with the method of "Kedok". The owner and cultivator in the agreement on profit sharing cooperation are not done in writing, but verbally. This means that mutual trust is still upheld by rural farmers. In addition, farmers and sharecroppers also have different rights and obligations in managing rice fields. Furthermore, farmers' income in each harvest varies due to seasonal factors which are divided into 2 seasons namely dry season and rainy season.
ANALISIS PENGARUH SALES TRAINING TERHADAP EFEKTIVITAS PENJUALAN DENGAN DIMEDIASI KINERJA PENJUALAN (MEDICAL REPRESENTATIF) Heppy Purbasari; Andri Veno
INVENTORY: JURNAL AKUNTANSI Vol 3, No 1 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.559 KB) | DOI: 10.25273/inventory.v3i1.4192

Abstract

This research aims to examine an impact of fiscal decentralization, internal control system, and local government performance examination to the local government financial accountability. As Local autonomy implemented in Indonesia in 1999, it has impacted to several financial reform in Indonesia such as fiscal decentralization calculation, new model of internal control system, new criteria of local government performance and also local financial report accountability. This study collected secondary data from Badan Pemeriksa Keuangan Republik Indonesia by using 117 local government in Java Island as population. The study used purposive sampling method that consists of 106 local government that were analyzed by linear regression by using SPSS 21. The result showed that internal control system has significant impact to the local government financial accountability. However, fiscal decentralisation and local government performance examination has no significant influence to local government financial accountability.  
PENENTUAN DIVIDEND PAYOUT RATIO: BUKTI EMPIRIS PADA PERUSAHAAN LQ 45 DI INDONESIA Sriyono Sriyono; Andriana Andriana
INVENTORY: JURNAL AKUNTANSI Vol 3, No 1 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (498.115 KB) | DOI: 10.25273/inventory.v3i1.4197

Abstract

The determination of the dividend payout ratio is a crucial decision in a company, on the company's side must add satau capital for operations while on the other hand the company must retain investors. This research aims to find out what variables affect the stability of the Dividend Payout Ratio on the company's LQ45 listed in Indonesia stock exchange period 2012-2016. Sampling technique used is the method of purposive sampling, data analysis using Technical data analysis panel. The results of this research found a connection between the variable profitability, Leverage, size of company, Earning per share against the Dividend Payout Ratio. Conclusion of this research is the variable size of the influential company profitability and significantly to the stability of the Dividend Payout Ratio, while the Leverage Earning per share is not significant effect against the Dividend Payout Ratio. 
KESADARAN (AWARENESS) DAN PEMAHAMAN (UNDERSTANDING) AKUNTAN PENDIDIK TERHADAP XBRL Yusti Pujisari; Frasto Biyanto
INVENTORY: JURNAL AKUNTANSI Vol 3, No 1 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.958 KB) | DOI: 10.25273/inventory.v3i1.4194

Abstract

XBRL is a global standard that enables financial information to be analyzedquickly, cheaply, and easily and increases access by users. Since 2015 Indonesia Exchange (IDX) has encouraged companies in Indonesia to adopt XBRL for their  financial report. XBRL format made by IDX called IDX Taxonomy 2014. The adoption of XBRL in company financial report finally has an impact to the accounting education. This is because reducing and eliminating the gap between accounting education and accounting practice must always be sought. The purpose of this study is to explore the awareness and understanding  of  accounting educators in Indonesiaabout XBRL.Accounting educators are the profession which have responsibility in accounting education development. There were 124 accounting educators as a sample from several universities in Indonesia. The questionnaires were used to obtain the data, which distributed via email and social media. The results show that most of accounting educators do not aware and understand about what XBRL is. However, they who have not know about XBRL yet, has a curiosity and want to learn more about XBRL.   
ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DI INDUSTRI MEBEL ABC Ade Setiawan; Helti Nur Aisyiah
INVENTORY: JURNAL AKUNTANSI Vol 3, No 1 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.971 KB) | DOI: 10.25273/inventory.v3i1.4195

Abstract

The purpose of this study is to analyze salaries and wages system in the ABC Furniture Industry. Analysis is done by the method of Performance, Information, Economy, Control, and Efficiency (PIECES).This research used descriptive qualitative approach. The data was collected by interview, observation, and documentation. Interviews were conducted with managers, head of production, and head of finance. Observation and documentation were carried out directly at the object of research, ABC Furniture Industry.The results showed that the salaries and wages system was not fully computerized. The system has been effective in terms of performance, information, economy, security, efficiency, and service. However, there is still potential for fraud and negligence in the presence and the payment of salaries and wages is still done manually 
DETERMINAN KARAKTERISTIK PERUSAHAAN TERHADAP ENVIRONMENTAL DISCLOSURE (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2016) Puji Nurhayati; Sari Kurniati
INVENTORY: JURNAL AKUNTANSI Vol 3, No 1 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.553 KB) | DOI: 10.25273/inventory.v3i1.4193

Abstract

This study aims to examine the influence of company characteristics which include profitability, leverage and company size on environmental disclosure. The data used in this study is secondary data with the number of 270 manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. Data testing uses multiple regression through SPSS software. The test results prove that the profitability and size of the company affect environmental disclosure while leverage does not affect environmental disclosure. 
KARAKTERISTIK PERUSAHAAN DAN NILAI PERUSAHAANPADA PERUSAHAAN YANG MENGIKUTI CGPI AWARD TAHUN 2011-2016 Samsul Rosadi; Fahri Ali Ahzar
INVENTORY: JURNAL AKUNTANSI Vol 3, No 1 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.719 KB) | DOI: 10.25273/inventory.v3i1.4198

Abstract

This study discusses about companies that want to earn Earnings Per Share in Companies that Participate in the 2011-2016 CGPI Award. The characteristics of the company in this study are represented by company size, old company, old list, and leverage. The results of the F test show all simultaneous all independent variables on Earnings per Share. Based on the results of the test it can be concluded that the company is positive for Earning Per Share, while leverage has a negative effect on earnings per share. Old company and listing variables do not affect Earning per Share.

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