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JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG
Published by Universitas Pamulang
ISSN : 23390867     EISSN : 25991922     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi Universitas Pamulang is a publication media of scientific research in the field of accounting published by Accounting Study Program Faculty of Economics, University of Pamulang on a regular basis every six months with the aim as a medium of communication and disseminate scientific information between the campus with the stakeholders. The research studies contained in JIAUP are the areas of Financial Accounting and Capital Market (AKPM), Management Accounting and Keprilakuan (AKMK), Information Systems, Auditing, and Professional Ethics, Taxation (PPJK), Syariah Accounting (AKSR), Accounting Education (PAK) , Corporate Governance, CSR and Fraud & Forensic Accounting (CG), and Good Governance public sector accounting (ASPGG).
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 8, No 2 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang" : 7 Documents clear
ANALISIS RASIO KEUANGAN UNTUK MENGUKUR PREDIKSI FINANCIAL DISTRESS (Studi Kasus pada Salah Satu BUMD di Provinsi Banten) Budi Mulyati; Toni Anwar Mahmud
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 8, No 2 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v8i2.4465

Abstract

The portion of state expenditure for regional government tends to decrease, so the government hopes that regional governments could optimize the potential of their regions to increase their income by obtaining other revenues from BUMD. This study aims to determine the prediction of financial distressing in one of the regional companies in Banten province. This research used quantitative descriptive method. Data were collected from financial statements from 2015 to 2019. Data were analyzed by quantitative techniques using the Altman Z Score. Based on the results, it were found that the score of the Z Score has a positive trend score. The Z score obtained in 2015 was 1.50; in 2016 it was 1.65; in 2017 3.08; in 2018 it is 3.38 and in 2019 it is 3.11.
PENGARUH TATA KELOLA PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia Periode 2014-2018) Eka Aprillian; Dini Wahjoe Hapsari
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 8, No 2 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v8i2.5041

Abstract

Earnings management is an action that is often done by companies, it aims to enhance your financial statements with the intention that investors are much more interested in investing, to get bonuses and get ease in getting loans. This can be detrimental to some stakeholders who use financial statements as a source of information in making decisions. This study aims to determine the effect simultaneously and partially between managerial ownership, independent commissioners, audit committees, and leverage on earnings management in the basic industrial and chemical sectors for the 2014-2018 period. The method used in this research is a quantitative method. This type of research in this research is descriptive. The sampling technique in this study used a purposive sampling technique using 11 company samples over a period of five years to obtain 55 sample units. This research uses a panel data regression analysis method using the Eviews 9 software. The results of this study indicate that managerial ownership variables, independent commissioners, audit committees, and leverage simultaneously influence earnings management. While partially the audit committee variable has a negative effect on earnings management, managerial ownership and leverage have a positive effect on earnings management. Whereas independent commissioners have no effect on earnings management.
ANALISIS KEPUTUSAN PENDANAAN TERHADAP STRUKTUR MODAL MELALUI TRADE OFF THEORY Nana Umdiana; Dyah Lupita Sari
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 8, No 2 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v8i2.4779

Abstract

This study aims to analyze funding decisions on capital structure through trade off theory in property and real estate companies listed on the Indonesia Stock Exchange for the period 2015-2018. Profitability is measured using the return on equity ratio, asset structure is measured by fixed assets ratio and funding decisions are measured by debt. to equity ratio. The population of this research is property and real estate companies listed on the Indonesia Stock Exchange for the period 2015-2018. The data analyzed is secondary data in financial reports or annual reports. The sample selection used purposive sampling method and the sample obtained in this study were 40 data from 10 companies. In this research, the analytical method used is descriptive statistics, classical assumption test, multiple regression analysis and statistical test. The results of the analysis in this study indicate that there is no effect of profitability on funding decisions, there is an effect of asset structure on funding decisions. This shows that the asset structure influences the company's decision making in funding.
IMPLEMENTASI AKUNTANSI AGRIKULTUR PADA PERUSAHAAN SEKTOR PERTANIAN DI INDONESIA Ravi Choirul Anwar; Amrie Firmansyah
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 8, No 2 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v8i2.4676

Abstract

This study aims to review the implementation of agricultural accounting in Indonesia Agricultural Sector Companies. The research method used in this study is a qualitative method using content analysis. The data taken as the object of study are all the company's 2016-2018 annual financial statements which are the periods before and after the effective effect of PSAK 69 and PSAK 16 on agricultural sector companies listed on the Indonesia Stock Exchange. The objects are 14 companies. The results suggest that in the accounting treatment of biological assets and agricultural products, none of the companies implemented the early adoption of PSAK 69 (2015) and apply accounting treatment in accordance with PSAK 69 in 2018. Related to biological assets in the form of productive plants, almost all companies have applied accounting treatment in accordance with PSAK 16 (revised 2015). The effectiveness of PSAK 69 (2015) provides significant changes to the accounting treatment of biological assets owned by companies, especially related to agricultural products. The treatment has an impact by increasing the company's assets by recognizing agricultural products as biological assets that were not previously recognized and recorded by the company. Meanwhile, related to biological assets in the form of live animals and edible plants that had been previously recognized by the company, there was a change in measurement using fair value fewer costs to sell, thereby affecting fluctuations in the company's profit and loss. The entry into force of PSAK 69 (2015) also uniforms the recognition and measurement of biological assets by companies.
PENGARUH INFLASI, BI RATE, SUKU BUNGA KREDIT UMKM TERHADAP NON PERFORMING LOAN KREDIT UMKM PADA BANK UMUM Suharna Suharna
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 8, No 2 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v8i2.4188

Abstract

This study aims to obtain empirical evidence on the influence of inflation, rate of Bank Indonesia, and credit interest rate on non - performing SMEs credit loan at Commercial Banks. This study uses secondary data obtained from quarterly OJK reports and Bank Indonesia monthly reports for the period of 2014 - 2018. Multiple linear regression models are used to test the hypotheses of this study. It was found that the inflation rate and the rate of Bank Indonesia individually doesn't have a siignificant influence on non - performing SMEs credit loans. On the other hand, it was found that credit interest rate has a signifinicant influence on non - performing SMEs credit loans.
PERAN HUMAN CAPITAL DALAM MENINGKATKAN KINERJA PERUSAHAAN PADA LEMBAGA PENGEMBANGAN PERBANKAN INDONESIA (LPPI) Ahmad Asrorudin
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 8, No 2 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v8i2.4661

Abstract

This study examines the effect of Individual Capability & Motivation, Leadership, The Organizational Climate, and Workgroup Effectiveness on Non-Financial Performance of Companies in the Indonesian Banking Development Institute (LPPI). The research method used is quantitative methods. Samples in the study were 90 respondents. Data collection techniques using a questionnaire. The analysis technique used is the validity test, reliability test, regression analysis. The results showed that partially the Individual Capability & Motivation variable, the Leadership variable did not have a significant effect on the Company's Non-Financial Performance at the Indonesian Banking Development Institute (LPPI). Whereas The Organizational Climate and Workgroup Effectiveness have a significant effect on the Company's Non-Financial Performance at the Indonesian Banking Development Institute (LPPI). Simultaneously, Individual Capability & Motivation, Leadership, The Organizational Climate, and Workgroup Effectiveness have a significant effect on the Company's Non-Financial Performance at the Indonesian Banking Development Institute (LPPI) with a positive coefficient direction.
PENGARUH FAKTOR-FAKTOR INTERNAL TERHADAP PROFIT DISTRIBUTION MANAGEMENT (PDM) PADA BANK UMUM SYARIAH DI INDONESIA Tri Utami; Sri Rezeqi
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 8, No 2 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v8i2.4730

Abstract

This study aims to analyze the factors that affect the Profit Distribution Management (PDM) using the variable Proportion of Third Party Funds (PDPK), Provision for Earning Asset Losses (PPAP), Operational Cost of Operating Income (BOPO) and Financing Risk (RP) at Commercial Banks. Sharia in Indonesia. The period of this research is the first quarter of 2016 to the fourth quarter of 2018. This type of research is descriptive analysis with quantitative research methods. The data source used is in the form of secondary data and obtained from the Financial Services Authority (OJK) in the form of Islamic Commercial Bank (BUS) quarterly financial reports consisting of 12 Islamic Commercial Banks (BUS) from 2016 to 2018. The data used from these financial reports are reports Profit Sharing Distribution, Financial Position Report, Income Statement, Earning Asset Quality Report and Financial Ratio. The sampling technique used in this research is purposive sampling technique. This study uses panel data regression analysis using Eviews software version 9.5 The results of this study indicate that the Proportion of Third Party Funds (PDPK), Allowance for Earning Asset Losses (PPAP), Operational Cost of Operating Income (BOPO) and Financing Risk (RP) simultaneously affect the Profit Distribution Management (PDM). Meanwhile, partially, the proportion of third party funds (PDPK), operational costs operating income (BOPO) and financing risk (RP) have a significant negative effect on Profit Distribution Management (PDM). Meanwhile, Provision for Earning Asset Losses (PPAP) has no effect on Profit Distribution Management (PDM).

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