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INVENTORY: JURNAL AKUNTANSI

inventory
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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 129 Documents

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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

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 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

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

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

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 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

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

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

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.

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

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.

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

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.

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

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.

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

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.

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

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

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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

Editorial Address
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Location
Kota madiun,

Jawa timur

INDONESIA