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JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)

jiafe
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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 325 Documents

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PENGARUH TRANSPARANSI DAN KOMITMEN TERHADAP AKUNTABILITAS PENGELOLAAN ANGGARAN Henny Hendratmi; JMV Mulyadi; Tri Widiastuti
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 3, No 2 (2017): Vol 3, No 2 (2017)
Publisher : Universitas Pakuan

This study aims to examine and analyze the effect of transparency and commitment to the budget management in Bekasi City simultaneously and partial in period 2014. This study uses the population, namely the budget administrator and representatives of school committees Bekasi City where in 2014 the number of high school by 70. Meanwhile, samples took as many as 210 respondents by cluster sampling method and used primary data by distributing questionnaires. From this study we concluded that transparency and commitment have simultaneously positive and significant implications againts the accountability of budget management. Furthermore the research has proved that the applied commitment positively effect to the achievement of management accountability.Keywords: Budget Management Accountability, Transparency, Commitment

PENGARUH INFORMASI ARUS KAS TERHADAP HARGA SAHAM PADA PT ASTRA AGRO LESTARI TBK DI BURSA EFEK INDONESIA Tiara Timuriana; Ardi Nurdiana
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 2 (2014): Volume 6 No. 2 Tahun 2014
Publisher : Universitas Pakuan

AbstrakKandungan informasi arus kas mampu menyajikan informasi utama dalam mengevaluasi harga pasar surat-surat berharga, terutama harga saham. Adanya respon pasar informasi arus kas terhadap perubahan harga saham yang secara jelas dipengaruhi oleh informasi arus kas, dengan adanya informasi arus kas historis maka perusahaan akan mampu meramalkan jumlah kas yang mungkin didistribusikan pada waktu yang akan datang baik dalam bentuk dividen, bunga maupun pembayaran kembali pokok, dengan kata lain informasi arus kas masa lalu dan sekarang mampu memprediksi arus kas dimasa yang akan datang dan mengevaluasi hubungan antara aktivitas operasi (AKO), aktivitas investasi (AKI), aktivitas pendanaan (AKP), dan total arus kas (TAK). Meneliti informasi arus kas yang dihasilkan oleh PT Astra Agro Lestari Tbk terhadap perubahan harga saham di Bursa Efek Indonesia, untuk mengetahui perkembangan arus kas dan kinerja saham serta pengaruhnya terhadap perubahan harga saham PT Astra Agro Lestari Tbk Periode 2007-2012. Jenis penelitian yang digunakan dalam penelitian ini adalah studi deskriptif (kuantitatif), yaitu penelitian yang bertujuan untuk mencari hubungan-hubungan baru, khususnya dalam menjelaskan pengaruh informasi arus kas terhadap harga saham maka teknik penelitian yang digunakan adalah analisis kualitatif dan kuantitatif (statistik). Hasil dari penelitian ini bahwa arus kas dari aktivitas operasi (AKO), aktivitas investasi (AKI), aktivitas pendanaan (AKP), dan total arus kas (TAK). Masing-masing aktivitas mempunyai pengaruh terhadap perubahan harga saham. Hasil dari uji statistik SPSS 20 dapat diketahui AKO mempunyai pengaruh sebesar 0,019 (0,05), AKI perusahaan sebesar 0,029 (0,05), AKP perusahaan sebesar 0,023 (0,05), TAK perusahaan sebesar 0,026 (0,05).Kata Kunci: Arus kas operasi, arus kas investasi, arus kas pendanaan, total arus kas dan harga saham

PERAN SISTEM PENGENDALIAN INTERNAL PEMBERIAN KREDIT DALAM MEMINIMALISASI NON PERFORMING LOAN PADA PT BANK MITRANIAGA, Tbk Retno Martanti Endah Lestari; Masruroh masruroh
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 1, No 2 (2015): Vol 1, No 2 (2015)
Publisher : Universitas Pakuan

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.

APAKAH SIFAT EXTRAVERSION DAN NEUROTICISM BERPENGARUH TERHADAP WHISTLEBLOWING? PENGUJIAN KOMITMEN SEBAGAI PEMEDIASI Angeli Gavriel Tjahyadi; Andi Ina Yustina
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No. 1 (2019)
Publisher : Universitas Pakuan

This research examines the effect of affective commitment as a mediation variable between the relationship of personality trait (extraversion and neuroticism) to whistleblowing. Data collection used web-based questionnaires and has collected 95 of respondents from individuals who work in the accountant's environment in the service, trade, and manufacturing industry in Indonesia. The researcher tested the hypotheses by using a Structural Equation Modeling (SEM) with Partial Least Squares (PLS). Three of five hypotheses in this research are supported. The result of this research shows both personality trait, extraversion and neuroticism, affect to whistleblowing, and affective commitment not mediates the relationship between extraversion and neuroticism to whistleblowing.

ANALISIS SAHAM-SAHAM LQ45 UNUK MEMBENTUK PORTOFOLIO YANG OPTIMAL DENGAN MENGGUNAKAN SINGLE INDEX MODEL Zul Azhar
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 2, No 1 (2016): Vol 2, No 1 (2016) Edisi 1
Publisher : Universitas Pakuan

The purpose of this research is to determine the 45 blue chip stocks which are included in the optimal portfolio with a single index models and determine the value of expected return and standard deviation of the optimal portfolio by using a single index models. The data in this study performed statistically descriptive. The conclusion of this study is to assist in investing should do anallisis with a single index models.Keywords : Investment, Investor, portofolio, risk. Single index model

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN UMKM (STUDI KASUS PADA UMKM DI KOTA BOGOR) Eka Merdekawati; Novi Rosyanti
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 2 (2019): Vol 5, No. 2 (2019)
Publisher : Universitas Pakuan

SMEs in the city of Bogor need to be developed because the existence of MSMEs can help increase economic growth and increase regional income. The purpose of this study is to analyze that accounting understanding and marketing strategies are factors that influence the success of MSMEs in Bogor City. The sampling technique used in this study is convenience sampling method. The sample used in this study were 41 SME owners located in Central Bogor City. The analysis technique used is the analysis of the Mutivariat dependencies using multiple regression. The results showed that Accounting Understanding influences the Success of MSMEs in Bogor City with the conclusion that H1 was accepted. While the marketing strategy has no effect on the success of SMEs in the city of Bogor with the conclusion H2 is rejected. This implies that in the future the UMKM party will increase the understanding of accounting to support the UMMM success.

ANALISIS PENGARUH LIKUIDITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN DAGANG YANG TERDAFTAR DI BEI (2008-2012) Ellyn Octavianty; Raden Risma Ayu Rachmalia
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 2 (2013): Volume 5 No. 2 Tahun 2013
Publisher : Universitas Pakuan

ABSTRAKMelalui analisis laporan keuangan dapat diketahui kinerja yang telah dicapaiperusahaan, khususnya mengenai likuiditas dan kemampuan perusahaan dalam memperolehlaba. Likuiditas juga berhubungan dengan profitabilitas, suatu perusahaan harus selalu dalamkeadaan menguntungkan, karenan tanpa adanya keuntungan saat sulit bagi perusahaan untukmemarik modal dari luar. Pihak intern perusahaan seperti manajemen keuangan akanberusahaan meningkatkan keuntungan perusahaan karena keuntungan sangatlah penting bagimasa depan perusahaan.Tujuan yang inin dicapai dalam penelitian ini adalah untuk menganalisis pengaruhkuluiditas ternadap profitabilitas. Obyek dalam penelitian ini adalah perusahaan dagang yangterdaftar di BEI. Data yang digunakan adalah laporan keuangan tahun 2008-2012. Metodeyang digunakan adalah analisis verifikatif.Hasil penelitian menunjukan bahwa current ratio memiliki hubungan yang negatif dantidak signifikan, quick ratio hubungan yang positif dan tidak signifikan dan cash ratiohubungan yang positif dan tidak signifikan pada perusahaan dagang yang terdaftar di BEI.Kata kunci : current ratio, quick ratio, cash ratio, ROA

DETERMINAN CARBON EMISSION DISCLOSURE PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017 Sari Mujiani; Juardi Juardi; Feni Fauziah
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No. 1 (2019)
Publisher : Universitas Pakuan

Carbon emission disclosure is one of the corporate responsibility forms for environmental preservation that is presented in the financial statements. So that it raises carbon accounting, which is the companies to recognize, measure, record, present and disclose carbon emissions. This study aims to examine and obtain empirical evidence on determinants of carbon emissions disclosure at BUMN companies listed in Indonesia Stock Exchange. Several factors involved in this study, there are profitability, leverage, and firm size. In addition, population of this study is 20 BUMN companies listed in Indonesia Stock Exchange. Meanwhile, sample is selected using purposive sampling technique which produced 75 unit of analysis. This study also uses content analysis techniques on annual reports and/or sustainability reports in 5 years to measure carbon emission disclosure. Data collection is conducted by documentation technique. Moreover, panel data regression with Eviews version 9 applications to select panel estimation technique including chow test, hausman test and langrange multiplier test. Results indicate that profitability have significant and negative effect on carbon emission disclosure. While the leverage and firm size have significant and positive effect on carbon emission disclosure.

PENGARUH PENGENDALIAN PIUTANG USAHA DALAM MEMINIMALKAN PIUTANG TAK TERTAGIH PADA PT GAYA SASTRA INDAH Tiara Timuriana; Risti Eni Nasution
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 1, No 1 (2014): Volume 1 No. 1 Tahun 2014
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v1i1.595

PT Gaya Sastra Indah yang dalam kegiatan usahanya melakukan penjualan secara tunai dan secara kredit, namun pada umumnya penjualan yang dilakukan secara kredit lebih sering digunakan karena dapat meningkatkan volume penjualan. Namun, penjualan kredit menyebabkan timbulnya suatu tagihan berupa piutang usaha.PT Gaya Sastra Indah berlokasi di Jl. Pulo Gadung II E/3 Jakarta. Maksud dan tujuan dari penelitian ini adalah: (a) untuk mengetahui penerapan pengendalian piutang usaha; (b) untuk mengetahui upaya yang dilakukan manajemen dalam meminimal piutang tak tertagih; dan (c) untuk mengetahui pengaruh pengendalian piutang usaha dalam meminimalkan piutang tak tertagih. Indentifikasi masalah dalam penelitian ini adalah: (a) bagaimana penerapan pengendalian piutang usaha; (b) bagaimana upaya untuk meminimalkan piutang tak tertagih; dan (c) bagaimana pengaruh pengendalian piutang usaha dalam meminimal piutang tak tertagih.Berdasarkan hasil penelitian dapat disimpulkan bahwa dengan naiknya persentase piutang yang lewat jatuh tempo dari tahun ke tahun, semakin lambatnya perputaran piutang, dan semakin lamanya periode rata-rata pengumpulan piutang, maka penulis menyimpulkan bahwa pengendalian terhadap piutang belum efektif.Kata kunci: Pengendalian Piutang, Piutang Tak tertagih, Pemberian Kredit, Penagihan, Kebijakan Pengumpulan Piutang.

APAKAH RASIO KEUANGAN BERDAMPAK PADA NILAI PERUSAHAAN PERKEBUNAN DI BEI? Yefni Yefni
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No. 1 (2019)
Publisher : Universitas Pakuan

This study aims to identify the effect of financial ratios, in the form of profitability (ROA), liquidity (CR), and solvability (DER) on firm value. The value of the company was measured using Tobin’s Q. The population of this study were all of the plantation companies listed on the Indonesian Stock Exchange during the 2014-2018. Next, the sample was selected using purposive sampling method. The data in this study were analyzed using multiple linear regression test. The results of this study indicate that of all the variables studied, only ROA and CR have a significant effect on firm value. This shows that profitability and liquidity are the main focus of investors so that investors will pay more attention to these two variables. When a company is profitable and liquid, investors will be interested in investing so that the value of the company will increase.

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Hari Gursida

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