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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

Arjuna Subject : -

Articles 8 Documents

Search results for , issue "Vol 4, No 1 (2020)" : 8 Documents clear

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PADA BANK GO-PUBLIC DI BEI TAHUN 2014-2018 Effrita Ayuningtyas; Kartika Hendra Titisari; Siti Nurlaela
INVENTORY: JURNAL AKUNTANSI Vol 4, No 1 (2020)
Publisher : Universitas PGRI Madiun

In order to create maximum company performance, the company must pay close attention to the performance conditions of the company by pressing management to obtain optimal results. This study aims to examine the influence of independent commissioners (X1), audit committees (X2), managerial ownership (X3), board of directors (X4) on company performance (Y). Using the method of multiple linear regression analysis. Sampling with purposive sampling obtained 135 research samples from 27 companies at the Go-Public Bank on the Stock Exchange in 2014-2018. This type of research includes quantitative data. It was found that the independent board of commissioners, audit committee and managerial ownership had no effect on the company's performance. Only the board of directors can influence the company's performance.Keywords: Corporate Governance, Company Performance

Analisa Kinerja Keuangan pada Koperasi Uber Kepanjen melalui Rasio Likuiditas, Solvabilitas dan Profitabilitas Angguliyah Rizqi Amaliyah; Muhamad Mahrus Alie
INVENTORY: JURNAL AKUNTANSI Vol 4, No 1 (2020)
Publisher : Universitas PGRI Madiun

An assessment of the performance of a financial institution can be done by analyzing its financial statements. With the aim to find out how much the financial performance of the Kepberen Uber Cooperative is in a healthy condition. This financial performance is reviewed through an analysis of its financial ratios. In this study, researchers used a descriptive analysis with a quantitative approach. Taking the research subject at the Kepanjen Uber Cooperative. While the object of research taken was the annual report of the Kepberen Uber Cooperative starting the period 2016 - 2018. Research conducted shows that the Liquidity Ratio with the type of Current Ratio gives fairly healthy results for its financial performance, and gives an unhealthy financial performance results on its Cash Ratio type. Solvency ratios measured by the type of Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) that provide financial performance results in a healthy condition. Profitability ratios measured by the type of Return on Equity (ROE) provide financial performance results in an unhealthy condition, in the type of Return on Assets (ROA) provide financial performance results in a fairly healthy condition, and Net Profit Margin (NPM) which provides performance results financial condition is very healthy. Thus the results of the analysis of financial performance in the financial statements of the Cooperative Uber Kepanjen through financial ratio analysis has been classified as good even though the performance of the cooperative has decreased each year and fluctuations.Keywords: Financial performance, Liquidity Ratios, Solvency Ratios, Profitability Ratios

Pengaruh Independensi Dan Kompetensi Aparat Inspektorat Kota Ambon Terhadap Kualitas Audit Theodora F. Tomasoa
INVENTORY: JURNAL AKUNTANSI Vol 4, No 1 (2020)
Publisher : Universitas PGRI Madiun

To realize Good Governance in the regional government area, government must make reform in all aspects of regional financial management. One of the steps by regional government is to carry out audit reforms, both internal and external in the administration of government. Through audit reforms it is expected that audit activities in the government environment can more optimally, so as to readuce the occurrence of procedural errors and criminal acts that have an impact on state losses. This research aims to test and analyze the influence of independence and competence of Ambon City Inspectorate of the Audit quality both simultaneously and partially. The population in this study is all government functional apparatus that works at the Ambon City Inspectorate Office, which serves as a sample of research using the census method where the sample equals the population. Independent variables in this study are independence and competence, while the dependencies variable is the quality of the audit. Data collection methods used in this research is a survey method using a detailed questionnaire. The questionnaire was disseminated as many as 38 questionnaires, but only 36 questionnaires were returned. The collected Data is analyzed by descriptive and statistical techniques. The results showed that by partial (1) The independence of the city's Inspectorate of Ambon has an effect on audit quality. (2) The competence of the city's inspectorate of Ambon affects audit quality. (3) simultaneously the independence and competence of the City of Inspectorate Ambon has an effect on the quality of audit.Keywords: independence, competence, and Audit quality.

Pengaruh Kekayaan Daerah, Jenis Pemerintahan, Dan Kualitas Audit Terhadap Pengungkapan Internet-Based Financial Reporting Sari Kurniati; Purnama Siddi
INVENTORY: JURNAL AKUNTANSI Vol 4, No 1 (2020)
Publisher : Universitas PGRI Madiun

This study aims to get empirical evidence related to the effect of wealth, complexity, local government type, and audit quality on the disclosure of internet-based financial reporting (IBFR) local governments in Java. The population is all local government districts/cities in Java in 2018. The sample was selected using purposive sampling method and obtained 102 local governments consisting of 26 local governments that publish their financial reports through its website and 76 local governments do not publish reports finance through the website. The method of analysis used in the study is the logistic regression. The results of this study indicate that the wealth of local government, the complexity of local government, local government types, and quality audits increase the likelihood of disclosure IBFR.Keyword: local government, wealth of local government, the complexity of local government, local government types, quality audits, and internet-based financial reporting.

Peran Literasi Keuangan Sebagai Prediktor Kinerja Dan Keberlanjutan Umkm Di Kabupaten Badung Dewa Ayu Rumini; Media Martadiani
INVENTORY: JURNAL AKUNTANSI Vol 4, No 1 (2020)
Publisher : Universitas PGRI Madiun

The MSME sector has an important role for the economic development of a country, especially in encouraging Indonesia's economic growth. But in practice, SMES often experience delays in development, so that the potential of SMES has not been completed optimally. Many factors as a predictor of SMES performance and sustainability, in this research used financial literacy as a predictor of SMES performance and sustainability in Badung Regency. This research uses quantitative approaches using primary data through questionnaires. The respondents in this study were 100 MSMES in Badung Regency. The variables used in this study were financial literacy as independent variables, as well as MSMES and MSME sustainability as dependent variables. The method used in analyzing data is Structural Equation Modeling (SEM). The results showed that financial literacy has a positive and significant impact on SMES performance and SMES sustainability in Badung Regency.Keywords: Financial Literacy, MSME Performance and MSME Sustainability

Pengaruh Koneksi Politik terhadap Penghindaran Pajak Nabila Khoirunnisa Asadanie; Lintang Venusita
INVENTORY: JURNAL AKUNTANSI Vol 4, No 1 (2020)
Publisher : Universitas PGRI Madiun

This study aims to examine the effect of political connection on tax avoidance. The sample in this study were manufacture companies from the BEI for the periode 2015-2017. The sample were selected using purposive sampling technique and obtained a sample of 55 companies. The analysis technique used in this study is multiple linear regressions analysis using IBM SPSS Statistic program 23. The result of the study show that political connection has a negative effect on tax avoidance.Keywords: political connection, tax avoidance.

Pengelolaan Keuangan Dana Desa (Desa Amahai, Kecamatan Amahai, Maluku Tengah) Syahrina Noormala Dewi; Clara Oktavia Lernaya
INVENTORY: JURNAL AKUNTANSI Vol 4, No 1 (2020)
Publisher : Universitas PGRI Madiun

The purpose of this study was to find out the management of village funds and the implementation of development in the field of empowerment of the Amahai village community, the central district of Amahai Maluku starting form the planning, implementation and administration stages. Data collection is done by observation, interviews and documentation. Data analysis model use reduction, data presentation and conclusion drawing.The results of the study show that the management of village funds in Amahai in the field of community empowerment at the planning, implementation and administration stages has been said to be good even though is has not been effective. This was evidenced by the preparation of the RPJM and RKP on time but out of thirteen community empowerment activities, eleven activities were realized and two activities were not realized.Key Words : Villages Funds, Empowerment Community

Pengaruh Profitabilitas Terhadap Harga Saham Pada Jakarta Islamic Index: Struktur Modal Sebagai Variabel Intervening Ahmad Ulil Albab Al Umar; Yusvita Nena Arinta; Saiful Anwar; Anava Salsa Nur Savitri; Muhammad Ali Faisal
INVENTORY: JURNAL AKUNTANSI Vol 4, No 1 (2020)
Publisher : Universitas PGRI Madiun

This study aims to analyze the profitability and capital structure of stock prices. The direct effect of profitability illustrated by ROA, ROE, NPM and EPS, and the capital structure proxied by DER on stock prices and the indirect effect of ROA, ROE, NPM, and EPS on stock prices through the Jakarta Islamic Index (JII) capital structure . The population in this study were 30 companies in the Jakarta Islamic Index (JII) for the 2015-2018 period. The results of this study found that ROA and NPM have a negative effect on stock prices. But NPM has a significant effect while ROA is not significant. ROE and EPS are both positive and significant effect on stock prices. The capital structure does not mediate the ROA and NPM variables but mediate the ROE and EPS variables on stock pricesKeyword : Profitability, Capital Structure, Stock Price

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

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

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