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JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)
Published by Universitas Pakuan
ISSN : 25023020     EISSN : 25024159     DOI : 10.34204/jiafe
Core Subject : Economy,
Economics, Econometrics & Finance
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) is a media for publishing scientific articles in accounting and business. JIAFE accepts empirical or conceptual articles which are particularly relevant with all accounting and business aspects.
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Articles 11 Documents
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Search results for , issue " Vol 1, No 2 (2015): Desember 2015" : 11 Documents clear
ANALISIS RASIO LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS DALAM MENDUKUNG PEMBIAYAAN PADA PT BANK DANAMON INDONESIA, TBK. Iryani, Lia Dahlia; Herlina, Herlina
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 1, No 2 (2015): Desember 2015
Publisher : Universitas Pakuan

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Abstract

The performance assessment of the financial aspects of the company more frequently using financial ratio analysis techniques. This analysis requires the financial statements at least the last two years. With the financial ratio analysis will be able to determine the level of liquidity, solvency, and profitability. A research technique that used is quantitative analysis (nonstatistik). From the research result showed that the ratio of liquidity, solvency, and profitability tends to increase and financing of PT Bank Danamon Indonesia, Tbk was in a healthy state, based on the results of tests performed that financing in PT Bank Danamon Indonesia, Tbk  in 2011 increased by 777 962. This is due to an increase in the level of solvency. Increased financing occurs due to the condition of PT Bank Danamon Indonesia, Tbk. in a liquid state when viewed from the level of liquidity. Keywords: Liquidity Ratios, Solvency Ratios, Profitability Ratios, and Financing
PENGARUH DIVIDEN PER SHARE (DPS), DIVIDEN PAYOUT RATIO (DPR), PRICE TO BOOK VALUE (PBV), DEBT TO EQUITY RATIO (DER), NET PROFIT MARGIN (NPM) DAN RETURN ON ASSET (ROA)TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN DALAM KEMASAN YANG TERDAFTAR DI BEI Asmirantho, Edhi; Yuliawati, Elif
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 1, No 2 (2015): Desember 2015
Publisher : Universitas Pakuan

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Abstract

This research was conducted in order to test the influence of DPS, DER, PBV, DER, NPM and ROA on stock prices in the manufacturing sub-sectors of food and beverages in containers that are listed in the Indonesia Stock Exchange. The research technique that used was purposive sampling with criteria: (1) The Company actively listed on the Indonesia Stock Exchange for seven consecutive years. (2) The Company periodically publish financial statements of the period from 2007 to 2013. (3) Each company has a complete data needed in the research. (4) The CompanThis research was conducted in order to test the influence of DPS, DER, PBV, DER, NPM and ROA on stock prices in the manufacturing sub-sectors of food and beverages in containers that are listed in the Indonesia Stock Exchange. The research technique that used was purposive sampling with criteria: (1) The Company actively listed on the Indonesia Stock Exchange for seven consecutive years. (2) The Company periodically publish financial statements of the period from 2007 to 2013. (3) Each company has a complete data needed in the research. (4) The Company regularly distribute dividends for seven period. The analysis technique that used was multiple linear regression and hypothesis testing using t-statistic to test the partial regression coefficient and F-statistic to test the effect simultaneously with a confidence level of 5%. Besides all the variables have been tested with the classical assumption. The results of this research showed that all variables passed the test classic assumptions and fit for use as research data. Statistical t test results showed that the variables PBV, NPM and ROA were partial positive and significant impact on stock prices, other variables in this research that the Parliament has negative and insignificant. DPS and DER have no effect and significant to price stock. The results of F test showed that all variables in this study positive and significant effect on the price stock. The results of regression estimation shows the predictive capability of all independent variables on stock prices by 91.1%. While the rest of 8.9% influenced by other factors beyond this research. These results can be used to guide the investors before investing the stock market.Keywords: Dividend Per Share (DPS), Dividend Payout Ratio (DPR), Price to Book Value (PBV), Debt to Equity Ratio (DER), Net Profit Margin (NPM), and Return on Assets (ROA).y regularly distribute dividends for seven period. The analysis technique that used was multiple linear regression and hypothesis testing using t-statistic to test the partial regression coefficient and F-statistic to test the effect simultaneously with a confidence level of 5%. Besides all the variables have been tested with the classical assumption. The results of this research showed that all variables passed the test classic assumptions and fit for use as research data. Statistical t test results showed that the variables PBV, NPM and ROA were partial positive and significant impact on stock prices, other variables in this research that the Parliament has negative and insignificant. DPS and DER have no effect and significant to price stock. The results of F test showed that all variables in this study positive and significant effect on the price stock. The results of regression estimation shows the predictive capability of all independent variables on stock prices by 91.1%. While the rest of 8.9% influenced by other factors beyond this research. These results can be used to guide the investors before investing the stock market.Keywords: Dividend Per Share (DPS), Dividend Payout Ratio (DPR), Price to Book Value (PBV), Debt to Equity Ratio (DER), Net Profit Margin (NPM), and Return on Assets (ROA).
PENGARUH EFISIENSI MODAL KERJA DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Octavianty, Ellyn; Syahputra, Defi Jumadil
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 1, No 2 (2015): Desember 2015
Publisher : Universitas Pakuan

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Abstract

Working capital and liquidity will affect the level of corporate profitability. If the working capital and liquidity levels increase the companys profitability will decline. This study aimed to determine the effect of working capital (working capital turnover, receivable turnover, inventory turnover,) and liquidity (current ratio). This research is about the effect of working capital and liquidity to profitability made on the Pharmaceutical Sector Sub listed on the Stock Exchange by using secondary data, purposive sampling method. The analytical method used inferential statistics, namely multiple linear regression analysis using SPSS version 20.Results of the study revealed the fact that 81.1% of profitability (return on assets) are influenced by working capital (working capital turnover, receivable turnover, inventory turnover) and liquidity (current ratio). While 18.9% is influenced by other variables not included in the regression model. Companys pharmaceutical sector has fluctuated development of working capital and the amount is not much, while the level of liquidity is quite good. This has resulted in a low level of profitability generated. Keywords: Efficiency Working Capital, Liquidity, Profitability
ANALISIS PENGELOLAAN VALUTA ASING TERHADAP PROFITABILITAS PT GARUDA INDONESIA (PERSERO) TBK Haq, Akhsanul; Muniroh, Andir
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 1, No 2 (2015): Desember 2015
Publisher : Universitas Pakuan

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Abstract

In 2013 the company also invested large amounts in the form of additional fleets to support operational improvements financed with foreign currency debt. For the use of these debts, the company must pay the credit debt periodically. The decline in the rupiah against the US dollar led to a growing number of rupiah funds should be spent. This study aims to determine how the management of foreign exchange through the method of hedging against the profitability of the main indicators of profit or loss on foreign exchange of PT Garuda Indonesia (Persero) Tbk using secondary data such as financial statements and annual report of PT Garuda Indonesia (Persero) Tbk and spreads forward and call spread option. The analytical method that used is the method of simulation on alternative methods of hedging foreign exchange rates. Results of the study revealed that the cross currency swap contracts held by the company in 2014 have shown positive results where PT Garuda Indonesia (Persero) Tbk can make a profit of USD 29 770. Because financially, hedging is only intended to protect the interest payments on loans and credit bond investment, the company still has the potential to bear the profit or loss on the change in exchange rates other operations against the US Dollar. Keywords: Management of foreign exchange, cross bilateral swap transaction, forward contracts, call option, the cost of hedging, profitability, and profit and loss on foreign exchange.  
PERAN SISTEM PENGENDALIAN INTERNAL PEMBERIAN KREDIT DALAM MEMINIMALISASI NON PERFORMING LOAN PADA PT BANK MITRANIAGA, Tbk Lestari, Retno Martanti Endah; masruroh, Masruroh
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 1, No 2 (2015): Desember 2015
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Abstract

The one of the main business of banks is give a credit that generate revenue for the company, but on the other hand lending has risks. The risk is the emergence of NPL (Non Performing Loan) or often referred to as bad credit. The higher non-performing loans of a banking company will affect the health of banks. It required a system of internal control lending is effectively enforced in order to assist the company in order to minimize the Non-performing Loan. This study is to explain the role of the internal control system of credit in minimizing non-performing loans at PT Bank Mitraniaga, Tbk. by using primary data and secondary data. The analytical method that used is a qualitative and quantitative descriptive statistics. These results indicate that the correlation analysis values obtained significant correlation of -0.844 and 0.000, it could mean that the internal control system of crediting a significant negative effect on non-performing loans at 5% degree of confidence. Koefisisen Value Determination (Kd) of 71.3% means that the role of the internal control system of credit to non-performing loans amount to 71.3%, while the remaining amount 28.7% is explained or influenced by other factors that not examined such as external factors, customer internal factors, and factors of business failure. Keywords: Internal Control Systems of Credit and Non Performing Loan.
PENERAPAN PSAK NO.30 MENGENAI PERLAKUAN AKUNTANSI SEWA DAN PENGARUHNYA PADA LAPORAN KEUANGAN PT. BFI FINANCE INDONESIA, TBK. Alipudin, Asep; Ningsi, Rati Pitria
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 1, No 2 (2015): Desember 2015
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Abstract

This study was to determine (1) The treatment of lease transactions recorded by PT. BFI Finance Indonesia, Tbk. during the leasing period, (2). Comparing the accounting treatment of lease during the leasing period between conducted by PT. BFI Finance Indonesia, Tbk. with SFAS No. 30 (3). Knowing the impact of lease accounting treatment carried out by PT. BFI Finance Indonesia, Tbk to the Companys Financial Statements. This type of research that used in this research is quantitative descriptive analysis (non-statistical). The data that used were the financial statements. BFI Finance Indonesia, Tbk. during the period 2011 to 2013, the independent variable SFAS No. 30 regarding the accounting treatment of leases. The dependent variable is the effect on the financial statements BFI Finance Indonesia, Tbk. The research is shows that the accounting treatment applied by PT. BFI Finance Indonesia, Tbk on assets acquired through financing activities is by using finance leases (capital leases) and in depreciation by the straight-line method or straight-line method. Treatment as a capital lease is in accordance with SFAS No. 30 but in the lease transaction recording by the company shows the approximate recording errors and grouping. This will affect the fairness of the financial statements performance therefore necessary adjusting entries to correct those mistakes. Keywords: Adoption of PSAK No. 30
PENGARUH ASET PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA Timuriana, Tiara; Muhamad, Rezwan Rizki
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 1, No 2 (2015): Desember 2015
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Abstract

The financial statements of the company produced and prepared as a management accountability to investors so that it reflects the companys activities. The liability is not limited to management purposes but also for the benefit of the tax authorities. The big difference in the spur interest and information management to consider how accounting numbers generated can maximize its interests. How that can be done to influence the management accounting numbers can be the earnings management through deferred tax assets and deferred tax expense in the financial statements. This study aims to: (1) Describing the effects of deferred tax assets on earnings management in manufacturing companies in Indonesia Stock Exchange 2010-2014. (2) Describe the effect of deferred tax expense on earnings management in manufacturing companies in Indonesia Stock Exchange 2010-2014. (3) Describe the effect of deferred tax assets and deferred tax expense on earnings management in manufacturing companies in Indonesia Stock Exchange 2010-2014. Data processing method is by descriptive statistical analysis with analysis tools that multiple linear regression. Research shows that: (1) Assets Deferred tax effect on earnings management, (2) Deferred tax expense has no effect on earnings management, and (3) Deferred tax assets and deferred tax expense jointly effect on earnings management. Key words: Asset deferred tax, deferred tax expense, and earnings management
PENGARUH STRUKTUR MODAL TERHADAP EARNING PER SHARE PADA PT TELEKOMUNIKASI INDONESIA TBK Maimunah, Siti; Megasatya, Tiara Shinta
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 1, No 2 (2015): Desember 2015
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Abstract

Each company is always needed of funds or capital in order to get the needs of daily operations as well as to develop the company. In conducting the funding decision, the company is required to consider and analyze the sources and economically in order to finance the investment needs as well as business activities. The funding decisions will affect the companys capital structure. Investors and creditors use information as a measure funding the capital structure of the company. The purpose of this research was to test empirically the influence of capital structure to earnings per share. Based on the results of research and statistical tests that have been done, variable debt to asset ratio is partially no effect on earnings per share. Because of output t test showed that the results of the regression coefficient of variable debt to asset ratio is 2.042. This value is smaller than t table that is equal to 2.0796. And variable debt to equity ratio is partially an effect on earnings per share. Because based on output t test showed the results of the regression coefficient of variable debt to equity ratio produced is -3.998. This value is smaller than t table that is equal to -2.0796. Then Based on statistical test output F together (simultaneously) the independent variable (debt to asset ratio and debt to equity ratio) have an effect on earnings per share. This can be proven by the calculated F value generated at 22.302 larger than F table is 3,47 and it can be concluded that the capital structure (debt to asset ratio and debt to equity ratio) simultaneously or jointly effect on earnings per share. Key words: Debt to Asset Ratio, Debt to Equity Ratio, dan Earnings per Share
ANALISIS PERBANDINGAN PENDANAAN ASET TETAP ALTERNATIF LEASING DENGAN PINJAMAN BANK DALAM EFISIENSI PAJAK PENGHASILAN BADAN (STUDI KASUS PADA PT CAHAYA GASDOM) Budiarti, Wiwik; Hidayati, Fadilah Dian
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 1, No 2 (2015): Desember 2015
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Abstract

The amount of funds that must be prepared is the main reason for the company to chose an external source of funds to finance the procurement of its fixed assets. The fulfillment of funding requirements in the procurement of fixed assets can be done by way of lease (leasing) or by bank loans. Both of these funding sources to help companies without disrupting the operational activities of companies that need capital. This study aims to determine the differences present value cash outflow and how much the efficiency of the corporate income tax on fixed assets financing leasing aternatif with a bank loan in PT Cahaya Gasdom using primary and secondary data. The analytical method that used is a comparative analysis of the present value of cash outflow and efficiency of corporate income tax. Results of the study revealed the fact that (1) Present value cash outflow leasing alternative is less than the bank loans on depreciation using the straight-line method and depreciation using the declining balance method, the difference between the present value of the cash outflow amounted to Rp 46,819,503 and Rp 10,461 .410. (2) Tax savings alternative financing leasing is greater than the alternative of a bank loan, depreciation using the straight-line method and depreciation using the declining balance method, the difference in tax savings amounted to Rp 44,005,075 and Rp 5,771,872. Key words: Financing Fix Asset and Income Tax Efficiency
PENGARUH STRUKTUR MODAL TERHADAP PPh BADAN TERUTANG PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI SEMEN YANG TERDAFTAR DI BEI PERIODE 2010-2013 Simamora, Patar; Ryadi, Muhamad Ressa Mahardika
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 1, No 2 (2015): Desember 2015
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Abstract

The One of the companys goal is to maximize the welfare of shareholders or investors by maximizing the companys value by obtaining the maximum profit the other hand, paying taxes is one of the companys liabilities that can’t be avoided. However, the company can undertake tax management so that the amount of tax to be paid to be low. One tax management relating to the use of debt is the interest expenses on debt including the cost of business that can be a deduction from income, causing the companys taxable income is reduced, which in turn will reduce the amount of tax to be paid by the company. Data processing method is by descriptive statistical analysis with analysis tools that multiple linear regression. The results showed that the value of the variable LDAR is that t hitung> t tabel or 2,384> 2,229 then H0 rejected, which means LDAR partially affect the corporate income tax payable. For the value of the variable DER is t hitung> t tabel or 2,350> 2,229 then H0 rejected, which means DER partially affect the corporate income tax payable. Simultaneous testing values obtained F count> F table or 6.931> 2.816 means LDAR and DER simultaneously have an impact on corporate income tax payable. It can be concluded that: (1) LDAR affect the corporate income tax payable, (2) DER affect the corporate income tax payable, and (3) LDAR and DER jointly affect the corporate income tax payable. Key words: LDAR, DER, and Income Tax Payable

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