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INDONESIA
Aktiva : Jurnal Akuntansi dan Investasi
Published by Universitas Madura
ISSN : 25027379     EISSN : 25494090     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKTIVA merupakan terbitan berkala ilmiah yang memuat hasil penelitian dan kajian konseptual dalam bidang ilmu akuntansi; pasar modal, akuntansi manajemen, perpajakan, sektor publik, dan syariah.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 1, No 2 (2016): AKTIVA" : 7 Documents clear
ANALISIS STANDAR OPERASIONAL PROSEDUR PEMBERIAN KREDIT PADA ANGGOTA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) BHINNEKA KARYA PAMEKASAN Siti Salama Amar
JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 2 (2016): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.994 KB) | DOI: 10.35835/aktiva.v1i2.137

Abstract

Giving credit is a cooperative effort of the most fundamental so that cooperatives need to provide an assessment of the customers who apply for credit loans, with an element of risk and uncertainty this causes is required a credit security. Standard Operating Procedure includes lending a Cooperative Credit Public Policy (CTP) of the cooperative, which among other things contains Precautionary Principle, Organizations and Credit Management, Credit Approval Policy, Development and Supervision, Management of Non Performing Loans. The focus of research into the main study, namely: how Standard Operating Procedure crediting at KPRI Member Bhineka Pamekasan work is already in line with Law No. 96 / Kep / M.KUKM / IX / 2004 Article 15. This study uses a qualitative approach with descriptive, the sample in this study was a sample intended or purposive sampling with the following criteria: (1) member who regularly deposit mandatory dues and principal, (2) members who are doing principal loan during the study period. The results of this study indicate that the lending procedures in KPRI Diversity Works Pamekasan are in accordance with Standard Operating Procedures established by KPRI Unity Works Pamekasan. But to guarantee such loans BPKB in KPRI Diversity work is not obliging as collateral. SOP should in KPRI Diversity work is to follow the SOP issued by Menperindangkop 2004.
FAKTOR-FAKTOR YANG MEMPENGARUHI SKEPTISME PROFESIONAL Subhan, Subhan
JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 2 (2016): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.828 KB) | DOI: 10.35835/aktiva.v1i2.142

Abstract

Regional inspectorate has the task of conducting the general supervision of the local government and other duties assigned by the head of the region, so that the inspectorate duties equal to the internal auditor. This study aims to determine the effect of education, training and experience of the professional skepticism in Sampang District Inspectorate. The independent variables in this study is the level of education, training and experience. The dependent variable in this study is the professional skepticism. The data in this study are primary data obtained from questionnaires circulated to all auditors Inspectorate Sampang. The population in this study are all Inspectorate staff Sampang amounted to 46 employees. Determination of the sample using purposive sampling techniques. The model used in this study using a model of linear regersi beganda. The results showed the level of education, training and experience simultaneously significant effect on professional skepticism in Sampang District Inspectorate. Partially, education and training did not significantly influence the professional skepticism in Sampang District Inspectorate.
PENERAPAN METODE ACTIVITY BASED COSTING PADA TARIF LAYANAN RADIOLOGI DAN LABORATORIUM TERHADAP PENDAPATAN RUMAH SAKIT PARU PAMEKASAN -, Sayuri
JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 2 (2016): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.262 KB) | DOI: 10.35835/aktiva.v1i2.138

Abstract

The main goal of the hospital is to provide medical services, nursing, and health services. One example of service is a service of radiology and laboratory unit, where revenue from such services obtained from tariff to be paid by the users of the services radiological examinations. Determination of tariff of service radiology and laboratory examination is a very important decision, because it can affect the profitability of hospitals lung. The purpose of this study to determine the tariff determination and the results of Rumah Sakit Paru Pamekasan revenue using activity-based costing method that influenced rates of radiology and laboratory services. This research uses descriptive data of quantitative and secondary data sources, which depict or describe a phenomenon by describing a number of variables relating to the problems examined. Based on the results of research conducted in the hospital lung Pamekasan shows that of the rate calculation radiology services and laboratory using methods (ABC), when compared according to the regulations the Governor of East Java, the method (ABC) provides greater results, due to the charging of overhead each -masing more detailed product using the driver
NILAI-NILAI ISLAM DALAM UPAYA PENCEGAHAN FRAUD Alfian, Nurul
JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 2 (2016): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.58 KB) | DOI: 10.35835/aktiva.v1i2.143

Abstract

The objective of this paper is to analyze the influence of islamic values to prevent fraud. A literature review on various types of fraud since the early era of Islam were identified and discussed.  This research was condusted by comparing the prevention of fraud in general and seen from the perspective of islam with the hope to be an effort to minimize fraud that occurred.  This study reveals that fraud led to the rights of recipients being denied, wastage, inefficiency and rampant white collar crime if left unchecked. Hence, the study proposes several treatments in minimizing fraud. Islam promotes just distribution and ethics in any transactions. Those practicing fraud or mismanagement should be penalized and those who are ethical in managing this fund shall be rewarded for their credibility and good value which is to ensure the effectiveness and efficiency of managing those funds for the benefit of the society. And through the Qur’an and Hadith can be a part for Muslimss to be able to avoid the occurance of fraud
PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM Rachmawati, Ria
JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 2 (2016): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.344 KB) | DOI: 10.35835/aktiva.v1i2.139

Abstract

An investor in making an investment always expect a high stock return. Therefore investor should be able to assess which companies have good performance, so the return of it’s shares also high. Financial reports aspecially with regard to the information changes in operating cash flow and accounting earnings is one of the important information that can be used by investors to assess the company’s performance. This study aims to provide empirical evidence related to the influence of operating cash flow and profit accounting on stock returns. Population in this research is a food and beverage company in Bursa Efek Indonesia (BEI) year period 2013-2015 which amounted to 16 companies. Each company taken is a company that has a complete financial report data respectively during the period 2013-2015. The sample of this research is taken by using purposive sampling method because the selection of samples based on certain criteria. An  analytical tool used in this research is multiple linier regression. Based on the result of this study, partially (t-Test) variable operating cash flow (X1) and the accounting profit (X2) had to significant effect on stock return. This is evidenced by the results of sig-t is greater than the 5% significance level (0,05).  And simultaneously, the operating cash flow and accounting profit together no significant effect on stock returns
EFEKTIVITAS PENGAWASAN DEWAN PENGAWAS SYARIAH (DPS) TERHADAP OPERASIONAL BANK SYARI’AH Rohmaniyah, Rohmaniyah; Zandra, Rosy Aprieza Puspita
JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 2 (2016): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.737 KB) | DOI: 10.35835/aktiva.v1i2.140

Abstract

In this study, there are three research focus into the main study. First, how do DPS oversight mechanisms. Second, what are the factors supporting and inhibiting DPS supervision. Third, how the effectiveness of the supervision of DPS PT. Prima Sarana Mandiri Pamekasan. This study uses a qualitative approach with descriptive. Data source obtained through interviews and documentation. The results of this study indicate that in overseeing new product there are several steps being taken by the DPS, namely: first, DPS asked for an explanation to the board of directors of the new products that will be issued. Second, check if the new product in accordance with Islamic principles. Third, give an opinion on the sharia new product. In determining the effectiveness of the supervision of DPS, there are three things that made any indication, that is the way DPS oversight, supporting factors and obstacles as well as supervision of DPS output. How do DPS supervision in PT. SRB Sarana Prima Mandiri are in accordance with the system of supervision that have been defined in the SEBI (Circular Letter of BI), ways are also aided by the many contributing factors that facilitate DPS oversight. In terms of output, there were no operational products and products that come out of the principles of sharia, so the conclusion DPS oversight conducted in PT. SRB Sarana Prima Mandiri declared effective
ANALISA EBIT-EPS TERHADAP STRUKTUR MODAL OPTIMAL PADA PT SEMEN INDONESIA (PERSERO) Tbk Rahayu, Runik Puji
JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 2 (2016): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.319 KB) | DOI: 10.35835/aktiva.v1i2.141

Abstract

One of the problems in the capital is how to set the optimal capital structure for the company, because the capital structure is a balance between foreign capital and the capital itself. The effectiveness of capital structure will determine whether or not the efficiency of the use of funds given the level of EBIT-EPS that the company had achieved. Currently, PT Semen Indonesia (Persero) Tbk has the optimal capital structure with 27.1% the proportion of debt and equity capital of 72.9%. The purpose of this study was to determine how the EBIT-EPS analysis of the optimal capital structure of the company for five years (2010-2014) using quantitative descriptive research method with a kind of case study at PT Semen Indonesia (Persero) Tbk through the analysis process EPS, EBIT analysis -EPS to determine the optimal capital structure. The results showed that the optimal capital structure in PT Semen Indonesia (Persero) Tbk occurred in 2014. This is evidenced by the size of the acquisition EBIT amounted to Rp 7,155,668,037 and net profit of Rp 5,565,857,595 so that EPS has increased as high as Rp 938. Based on the EBIT-EPS approach the company in expanding Preferred Shares should use alternative because it will obtain a high EPS. Therefore, companies also need to consider in the selection of an optimal capital structure that will generate the highest value of EPS

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