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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 10 Documents
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Search results for , issue "Vol 6, No 2 (2020): Vol 6, No. 2 (2020)" : 10 Documents clear
DETERMINAN PENERAPAN PEDOMAN AKUNTANSI PESANTREN PADA PESANTREN MITRA KERJA BANK INDONESIA Farida Ratna Dewi; Murniati Mukhlisin; Sigid D Pramono
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No. 2 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i2.2613

Abstract

The aim of this study was to analyze the application of accounting at BI partner pesantren and to analyze internal external factors that influence the application of accounting guidelines. boarding school. The object of the research was the partner pesantren of BI which had participated in the socialization with a sample of 31 pesantren using purposive sampling method. Quantitative research methods with data processing using the PLS Structural Equation Modeling (SEM). The results showed that 84% of the sample recorded the acquisition value of land, buildings (mosques, madrasas, offices) and petty cash and 94% of the samples did not revaluate the value of these assets. Internal factors which include awareness of sharia recording, organizational commitment, availability of technological devices, competence of human resources, Islamic boarding school funding structure, organizational structure, and managerial abilities of leaders jointly influence the implementation of pesantren accounting guidelines. External factors which include authority policies, policies of the parties providing assistance/cooperation, socialization of guidelines, technical training and technical assistance collectively affect the implementation of the pesantren accounting guidelines. In order to support the application of these accounting guidelines, apart from the need for socialization, training on technical assistance in making financial records is also necessary.
PENGARUH HARGA SAHAM, VOLUME PERDAGANGAN, DAN FREKUENSI PERDAGANGAN TERHADAP BID-ASK SPREAD Rahma Nurul Khoirayanti; Hari Sulistiyo
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No. 2 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i2.2305

Abstract

This study aims to determine the effect of stock prices, trading volume and trading frequency on the bid-ask spread of companies listed in the LQ-45 Index. This type of research is descriptive verification research. The population of this study is all companies listed on the Indonesian stock exchange (BEI). The research sample was selected using purposive sampling method in order to obtain 10 sample companies. Data analysis using multiple regression analysis. The results showed that the stock price had no effect on the bid-ask spread, while the volume and frequency of trading had an effect on the bid-ask spread. In addition, if the independent variable simultaneously affects the dependent variable. The implication of this research is that companies really need to pay attention to the level of trading volume and trading frequency because these ratios are very influential on investors' perceptions.
ANALISIS REAKSI INVESTOR SEBAGAI DAMPAK COVID-19 PADA SEKTOR PERBANKAN DI INDONESIA Crescentiano Agung Wicaksono; Rahandhika Ivan Adyaksana
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No. 2 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i2.2227

Abstract

This study aims to determine the abnormal return and volume of stock trading transaction due to the Covid-19 pandemic. This research was conducted at banking sector companies listed on the Indonesia Stock Exchange. The research method uses a quantitative approach with the secondary data obtained from Yahoo Finance. This research is an event study of stock prices and trading volume 20 days before and after the announcement of Covid-19 as a global pandemic. Data analysis was performed using Wilcoxon Signed Rank. The results showed there were significant differences in abnormal returns and transaction volume activity before and after the announcement of Covid-19 as a global pandemic. The test results show an overview of the volatility of stock prices and trading volumes that experienced sharp fluctuations during the pandemic. Therefore, investors should also diversify in real assets other than financial asset and consider carefully any investment decisions taken.
THE INFLUENCE OF AUDIT COMMITTEE CHARACTERISTICS ON COMPANY PERFORMANCE IN SHARIA GENERAL BANKING Intan Nia Maulida; Srihadi Winarningsih
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No. 2 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i2.2222

Abstract

The research is focused on how characteristics of audit committee affect the company performance. The audit committee characteristics as independent variable is measured by audit committee size, independence of audit commitee, and audit committee meeting frequeny, as the dependent variable, the company performance is measured by return on assets ratio (ROA). To analyze the data this research is using descriptive statistic analysis, the method to test the hypothesis is using multiple linear regression. By several category that applied using purposive sampling, the research is using eleven sharia general banks in Indonesia. The study results shown that the audit committee size and audit committee meetings frequency affected company performance. Then the independence of audit committee has no influence to company performance. Simultaneously, audit committee characteristhics are statistically affected the company performance. Based on this research the company is expected to pay more attention to aspects - aspects that can support return on assets, company management should improve the performance of the audit committee in maximizing the rate of return on assets. This means this study can drawn an implication that the greater size of the audit committee can improve the performance of the audit committee in an effective oversight function in maintaining company performance.
STRUKTUR KEPEMILIKAN DAN KONSERVATISME AKUNTANSI Krismiaji Krismiaji
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No. 2 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i2.2358

Abstract

This research investigates the effect of ownership structure on accounting conservatism in companies listed on the Indonesia Stock Exchange from 2016 to 2018. The sampling was carried out using a purposive method and produced a sample of 149 companies with a total of 447 company-year observations. Conservatism is measured using the accrual method while ownership structure is calculated using the Herfindahl index. This study obtained evidence that concentrated ownership structure positively affects accounting conservatism. This research contributes to the literature by introducing a hybrid approach in the form of the Herfindahl index in measuring the density or density of share ownership.
TINGKAT KESEHATAN BANK DAN STRUKTUR MODAL TERHADAP RETURN SAHAM Ahmad Yani; Intan Zulinda Santosa
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No. 2 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i2.1821

Abstract

This study aims to examine the effect of bank health and capital structure on stock returns in banking companies. The research population is all banking companies listed on the Indonesia Stock Exchange in 2015-2017. The research sample was selected using purposive sampling method in order to obtain 11 banking companies. The data analysis used multiple linear regression analysis. The results showed that the indicators of bank health, namely the risk profile, income, and capital as well as capital structure (leverage) have an influence on stock returns. In addition, indicators of good corporate governance as an indicator of bank health have no effect on stock returns. The health bank needs the attention of the management as its responsibility in improving the company in order to obtain high stock returns. The better the health level of the bank, the higher the stock return will be.
REVISITING THE RELATION BETWEEN ENVIRONMENTAL PERFORMANCE AND FINANCIAL PERFORMANCE Rizqy Aiddha Yuniawati
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No. 2 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i2.2217

Abstract

This study aims to determine the effect of environmental performance on corporate financial performance. The method used in this research is a descriptive research method with a quantitative approach. The population in this study are textile companies listed on the Indonesia Stock Exchange. The sampling technique in this study uses purposive sampling, which is a textile company that is listed on the Indonesia Stock Exchange and publishes financial statements in 2017-2018 and has participated in the Company Performance Rating Program. The type of data used is secondary data with the documentation data collection method from the official website of the Indonesia Stock Exchange. The analysis tool used is linear regression. Environmental performance is measured by the company's performance in the PROPER (environmental performance rating program in environmental management). Financial performance is measured by returns on assets (ROA). Based on research result, it can be concluded that environmental performance has not significant effect on the company's financial performance. This study contributes to the environmental accounting literature especially for sustainable development. This study is expected to provide considerations to further increase awareness of environmental performance by making accurate disclosure principles.
PERAN ENVIRONMENTAL PERFORMANCE TERHADAP KINERJA PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI Aisha Hanif; Hadiah Fitriyah; Rizky Eka Febriansah
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No. 2 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i2.2264

Abstract

This study aims to determine the role of environmental performance on company performance with corporate social responsibility as a mediating variable. This research was conducted on all manufacturing companies that participated in the company performance rating (PROPER) program and companies listed on the Indonesia Stock Exchange during the period 2016-2018. The research method used is to use PLS (Partial Least Squares), namely SEM (Structural Equation Method) based on variance. The results of this study indicate that environmental performance has no effect on financial performance, environmental performance has an effect on corporate social responsibility, corporate social responsibility has no effect on financial performance, corporate social responsibility is unable to mediate the effect of environmental performance on corporate financial performance. The results of this study have implications for the company, namely as an evaluation material for companies in order to increase the quantity and quality of environmental management and their social responsibility activities so as to obtain positive feedback from the community and ultimately improve company performance which is proxied by increased corporate profits.
PERAN BELANJA NEGARA DALAM PROGRAM PENURUNAN STUNTING Muhammad Heru Akhmadi; Iyas Theresia Pasaribu
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No. 2 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i2.2499

Abstract

The allocation of state expenditures in the APBN or APBD is one of the determinants of achieving development goals in Indonesia. On the health function, government spending can accelerate the reduction of stunting. The government really hopes that the funds released can be optimally absorbed in accordance with the applicable payment mechanism. This research aims to see the role of government spending, through the Special Allocation Fund (DAK) scheme, reducing stunting in the province of North Sumatra in 2019. This research uses a qualitative method through a case study approach. The research location was conducted at the North Sumatra Provincial Health Office. The results showed that the performance of the absorption of Physical DAK in the health sector for the stunting reduction program reached 82.9% of the budget allocation. This absorption achievement was not optimal. Several things that affect the low performance are due to the mismatch of components in the Budget Implementation List (DPA) and in the KPPN KRISNA application. in terms of the fund management mechanism, it is in accordance with the regulations and there are no obstacles or problems in the implementation of spending. The results of this study are expected to provide an analysis of budget absorption to help map and improve the effectiveness of the output of activity programs and the application of the concept of value for money.
PENGARUH BUDAYA ORGANISASI DAN ASIMETRI INFORMASI TERHADAP PARTISIPASI ANGGARAN YANG MEDIASI KESENJANGAN ANGGARAN Langgeng Prayitno Utomo
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No. 2 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i2.2001

Abstract

This study aims to determine the direct effect of information asymmetry and organizational commitment on budget participation through budget gaps and the indirect effect of information asymmetry and organizational commitment on budget participation through budget gaps. The population of this study were all employees at 28 Koperasi Pegawai Republik Indonesia (KPRI). The total sample of 122 respondents was selected through purposive sampling. Methods of data collection through methods using questionnaires and literature study. The results showed that information asymmetry has no direct effect on budget participation. Organizational commitment affects budget participation and organizational commitment affects budget gaps. In addition, organizational commitment and budget participation do not directly affect budget gaps. Information asymmetry and information commitment through budget participation have no effect on budget gaps. Increasing participation in budgeting is considered to reduce budgetary slack. The participation budget can also improve the performance of employees or employees because they feel responsible for the budget that is jointly prepared.

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