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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 2 (2019)" : 8 Documents clear
ANALISIS EFEKTIVITAS PENERIMAAN RETRIBUSI PENGUJIAN KENDARAAN BERMOTOR DI KABUPATEN PONOROGO Purweni Widhianningrum; Sasongko Aji
INVENTORY: JURNAL AKUNTANSI Vol 3, No 2 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (465.491 KB) | DOI: 10.25273/inventory.v3i2.5239

Abstract

This study aims to determine the effectiveness of the acceptance of motor vehicle testing levies in Ponorogo Regency in 2014-2018. Data collection techniques using primary and secondary data through interviews, observation and documentation. Data testing is done by effectiveness ratio. The results showed that the effectiveness of the acceptance of motor vehicle testing levies over the past five years was fluctuating, overall quite effective because it was less than 100%, it needed a socialization given by the government to the public that safety in driving was very important. Improving the staffing of levies collection staff to improve the process of levies collection to be optimal and increasing supervision to know whether the implementation of activities in the field in accordance with the provisions, as well as improving administrative efficiency and reduce the cost of collection.Keywords: Effectiveness, PAD, Motorized Vehicle Testing Levies.
PENGARUH PAJAK, RETRIBUSI, DBH, BELANJA MODAL, DAN PERTUMBUHAN EKONOMI TERHADAP KEMANDIRIAN DAERAH Maya Novitasari; Lita Novitasari
INVENTORY: JURNAL AKUNTANSI Vol 3, No 2 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.857 KB) | DOI: 10.25273/inventory.v3i2.5244

Abstract

This research is to empirically prove the influence of Local Taxes, Regional Levies, Revenue Sharing Funds, Capital Expenditures, Economic Growth on Regional Financial Independence in Regencies / Cities in East Java Province 2014-2017 period. The analytical method used in this study is a quantitative method with multiple regression tests, by conducting the Classical Assumption test first before reaching the best study model. The total population of this study is 38 districts / cities consisting of 29 districts and 9 cities in East Java Province. The sampling technique is to use a census. The results of this study are: Regional Taxes, Regional Levies, and Capital Expenditures affect the Regional Financial Independence, Revenue Sharing and Economic Growth does not affect the Regional Financial Independence. Simultaneously the Regional Tax, Regional Retribution, Revenue Sharing Funds, Capital Expenditures, and Economic Growth influence the Regional Financial IndependenceKeywords: Regional Taxes, Regional Retribution, Revenue Sharing Funds, Capital Expenditures and Economic Growth, Regional Financial Independence.
ANALISIS PREDIKSI KEBANGKRUTAN (FINANCIAL DISTRESS) DENGAN PERBANDINGAN MODEL ALTMAN, ZMIJEWSKI DAN GROVER M. Agus Sudrajat; Eka Wijayanti
INVENTORY: JURNAL AKUNTANSI Vol 3, No 2 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (570.446 KB) | DOI: 10.25273/inventory.v3i2.5240

Abstract

The purpose of this study is to analyze bankruptcy predictions (Financial Distress) with a Comparison of the Altman Model (Z-Score), Zmijewski (X-Score) and Grover (G-Score) (Empirical Study in Manufacturing Companies in the Basic Industrial and Chemical Sector Sectors registered in IDX 2015-2018). This study uses non-parametric statistical data analysis with Kruskal Wallis different test. The research sample is 37 companies manufacturing basic and chemical industrial sectors which are listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The data used in this study are secondary data derived from the company's financial statements. The research sample was selected by purposive sampling technique with predetermined criteria. Hypothesis test results showed there are differences in predictions between the Altman model (Z-Score), Zmijewski (X-Score) and Grover (G-Score) in predicting bankruptcy (financial distress) of manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange period 2015-2018. The Grover (G-Score) model is the most accurate prediction model with an accuracy level of 85.14%. While the Altman model (Z-Score) has an accuracy rate of 77.70% and the Zmijewski model (X-Score) of 79.73%.Keywords: Financial Distress, Altman Model, Zmijewski Model and Grover Model.
ANALISIS FAKTOR FUNDAMENTAL TERHADAP HARGA SAHAM PADA PERUSAHAAN INFO BANK15 DI BURSA EFEK INDONESIA (Study Empiris Pada Perusahaan Bank Yang Terdaftar di BEI periode 2013-2017) Anggi Pramudia Putri
INVENTORY: JURNAL AKUNTANSI Vol 3, No 2 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (587.154 KB) | DOI: 10.25273/inventory.v3i2.5245

Abstract

The purpose of this study is to examine the effect of return on assets, return on equity, net profit margins, dividends per share, earnings per share of share prices at company Info Bank 15 listed on the Indonesia Stock Exchange period 2013-2017. This research uses quantitative methods with data secondary. The population in this study uses a purposive sampling method in company Info Bank 15 listed on the Indonesia Stock Exchange (IDX) during the 2013-2017 period. Based on the research results obtained that partially return on assets, return on equity, net profit margins, dividends per share and learning per share have no significant effect on price understanding.Keywords: return on assets, return on equity, net profit margin, dividend per share, earnings per share, price.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL PEMODERASI (Studi Pada Perusahaan Food and Beverage Tahun 2013-2017) Anggita Langgeng Wijaya; Erlita Listyana Pancawati
INVENTORY: JURNAL AKUNTANSI Vol 3, No 2 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.218 KB) | DOI: 10.25273/inventory.v3i2.5241

Abstract

The implementation of Corporate Social Responsibility is now very necessary. The purpose of this study is to explain the effect of CSR Disclosure (XI) on Company Value (Y), Profitability (X2) on Company Value (Y), and the role of Capital Structure (Z) as a moderating variable of the influence of CSR (XI) and Profitability (X2 ) of Company Value (Y).The sample in this study is a food and beverage company listed on the Indonesia Stock Exchange (BEI), in 2013-2017 whose financial statements contain corporate social responsibility activities. Data is taken through financial statements that will be sampled according to the desired criteria. This analysis technique uses statistical analysis, and regression analysis. The results of this study indicate that the Corporate Social Responsibility (CSR) variable has a positive and significant effect on Company Value, the Profitability Variable has a positive and significant effect on Company Value, the Capital Structure Variable significantly strengthens the effect of Corporate Social Responsibility (CSR) on Company Value, the Capital Structure Variable significantly strengthens the effect of Profitability on Company Value.Keywords: Corporate Social Responsibility (CSR) Disclosure, Profitability, Capital Structure, Company Value.
PERBEDAAN MODEL OHLSON, MODEL TAFFLER DAN MODEL SPRINGATE DALAM MEMPREDIKSI FINANCIAL DISTRESS Anny Widiasmara; Henny Catur Rahayu
INVENTORY: JURNAL AKUNTANSI Vol 3, No 2 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (703.983 KB) | DOI: 10.25273/inventory.v3i2.5242

Abstract

The purpose of this study is to provide empirical evidence that there are differences in the Ohlson, the Taffler and the Springate Model in predicting financial distress for companies listed on the Indonesia Stock Exchange in 2015-2017. The population in this study are all nine industrial sector companies listed. This study uses secondary data from annual financial reports / annual report in 2015-2017. Testing the hypothesis in this study using the normality test and the Kruskal Wallis test (different test). The results showed that the Taffler model is the model that has the highest level of accuracy in predicting financial distress conditions of companies listed on the Stock Exchange with an accuracy rate of 83.93%, then the Springate Model with an accuracy rate of 54.91% and the Ohlson Model which is a model with the lowest accuracy rate is 6.70%.Keywords: Ohlson Model, Taffler Model, Springate Model, Financial Distress
PENGARUH PROFITABILITAS FIRM SIZE TERHADAP DIVIDEND PAYOUT RATIO DIMODERASI LIKUIDITAS PADA BUMN INDONESIA Nik Amah; Efa Dwi Prasetyowati
INVENTORY: JURNAL AKUNTANSI Vol 3, No 2 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (475.644 KB) | DOI: 10.25273/inventory.v3i2.5238

Abstract

The purpose of this study aims to empirically examine the effect of profitability and firm size on the dividend payout ratio with liquidity as a moderating variable. This population, namely the BUMN companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. The type of research used is descriptive quantitative. The sampling technique using purposive sampling method. Based on the existing criteria, there were 15 BUMN companies that became the research sample. Data analysis techniques used in this study are multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of this study indicate that profitability does not affect the dividend payout ratio. Firm size affects the dividend payout ratio. Liquidity moderates the effect of profitability on the dividend payout ratio. Liquidity does not moderate the effect of firm size on the dividend payout ratio.Keywords: Dividend Payout Ratio, Liquidity, Profitability and Firm Size
PENGARUH LEVERAGE, UMUR PERUSAHAAN, PROFITABILITAS, FIRM SIZE, AUDIT FIRM SIZE TERHADAP VOLUNTARY DISCLOSURE Fahma Dewi Firmaningtyas; Dinda Amelia Kusumastuti
INVENTORY: JURNAL AKUNTANSI Vol 3, No 2 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (676.694 KB) | DOI: 10.25273/inventory.v3i2.5243

Abstract

Changes in economic conditions affect the business world, therefore companies must be more transparent in disclosing company information. The limitation of this research problem is the scope of information including Voluntary Disclosure while the information presented is leverage, age of the company, profitability, firm size and audit firm size. This study tries to analyze the determinants of the level of voluntary disclosure companies in BEI Manufacturing companies in 2015-2017. For this purpose the disclosure data is 65 data from BEI Manufacturing companies in 2015-2017, companies are selected and analyzed using multiple Linear regression. This study shows that the relationship of exogenous company level factors including profitability, firm size, audit firm size, company age and leverage on the voluntary disclosure index. The results of this study indicate that leverage, age of the company, Firm Size and Audit Firm size affect the area of voluntary disclosure or Voluntary Disclosure. While profitability has no effect on the area of Voluntary Disclosure disclosure.Keywords: Voluntary Disclosure, profitability, company size, Audit Firm size, company age and leverage

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