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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 4, No 2 (2019): AKTIVA" : 7 Documents clear
POLA PENANGANAN KREDIT MACET PADA PT OTO MULTIARTHA FINANCE CABANG MALANG Susanti, Rizki ApriliaDwi
JURNAL AKUNTANSI DAN INVESTASI Vol 4, No 2 (2019): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.619 KB) | DOI: 10.35835/aktiva.v4i2.726

Abstract

The purpose of this study is to determine how the overview of the collector division at PT Oto Multiartha Finance and how the pattern of handling non performing loan at PT Oto Multiartha Finance. research was conducted at the PT Oto Multiartha Financein jaksa agung suprapto streat, no 85 Malang. The process of data collection was done by in-depth interviews to four sources; ACH (Area Collector Head), CH (Collector Head), CC (Coordinator Collector), dan FC (field collector). The data collected was analyzed by using theme analysis. then, the theme is explored from each interviewees . The validity of data using triangulation method and member check. collector division at PT Oto Multiartha Finance has a target that all loans can be on time collected. billing system there are two ways of  persuasive system and take the unit.
PENGARUH COMPUTER ANXIETY DAN COMPUTER ATTITUDE TERHADAP KEAHLIAN PENGGUNA KOMPUTER Wahyudi, Ridwan; Widianto, Tri
JURNAL AKUNTANSI DAN INVESTASI Vol 4, No 2 (2019): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (583.03 KB) | DOI: 10.35835/aktiva.v4i2.727

Abstract

This study empirically examines the influence of Computer Anxiety and Computer Attitude on Computer User Skills with Locus of Control (LoC) as a moderating variable in students of the Accounting Study Program STIE AUB Surakarta. The research method used is the Moderated Regression Analysis (MRA) Test.             Data collection techniques using a questionnaire, the sample in this study were students of the Accounting Study Program STIE AUB Surakarta who had taken accounting computer courses totaling 153 students. Linearity test results showed the value of R2 0.225 with 153 observations, the calculated c2 value = 153 x 0.235 = 35.96 while the c2 table value was 51.26. C2 value calculated <c2 table so that it can be concluded that the correct model is a linear model.             In the first hypothesis test the regression coefficient of computer anxiety (β1) is 0.281829 meaningful if the computer anxiety variable has a positive relationship on the variable of computer user expertise with the locus of control variable as moderation. In the second hypothesis test, the coefficient of computer attitude (β2) is 1.237174 which means that if the computer attitude variable has a negative relationship on the variable of computer user expertise with the locus of control variable as moderation. The use of LoC as a moderating variable for the Computer Anxiety dimension in the expertise of computer users Accounting Surakarta STUB AUB Study Program is effective. Independent samples test shows that there is no significant difference between computer anxiety of male and female computer users.
EFEKTIFITAS DAN KONTRIBUSI PENERIMAAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH PADA PEMERINTAHAN KABUPATEN PAMEKASAN Salehoddin, Salehoddin
JURNAL AKUNTANSI DAN INVESTASI Vol 4, No 2 (2019): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (501.807 KB) | DOI: 10.35835/aktiva.v4i2.723

Abstract

The purpose of this study is to measure the extent of effectiveness of local tax revenue in Pamekasan Regency and measure how the contribution of regional taxes to Regional Original Revenues in Pamekasan Regency. This study uses quantitative descriptive methods. The results of this study are the effectiveness of local taxes from 2015-2017 on average is very effective with an average percentage of 126.22%. This can be seen from the local tax target. The results of the percentage of effectiveness from 2015 amounted to 118.83% in 2016 amounted to 122.43% and in 2017 amounted to 134.98%. and The level of contribution of Pamekasan district tax revenue from 2015-2017 is less able to make a good contribution. Because in 2016 and 2017 decreased with the percentage in 2015 amounted to 13.59% and in 2016 amounted to 15.09% and in 2017 amounted to 14.40% which was caused by increasing the realization of regional original income each year
Analisis Selisih Biaya Bahan Baku Produk Terhadap Efisiensi Biaya Produksi Cock Pada Ud.Mixmex Kalikapas Lamongan Nurcholidah, Lilik
JURNAL AKUNTANSI DAN INVESTASI Vol 4, No 2 (2019): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (551.505 KB) | DOI: 10.35835/aktiva.v4i2.774

Abstract

This research is a quantitative descriptive research and analyzes the difference between the cost of raw materials and the efficiency of production costs. There are two things to consider in connection with costs: 1) Costs are a measure of economic resources. The elements that represent the costs of producing goods and services are the physical amount of material, the number of units of time, and labor and the amount of quantity from other economic sources. 2) The size of the cost is translated into monetary units (money) The unit of money is a measure on a standard scale that unifies the size of the use of existing economic resources, so that the total use of economic resources can be measured.                The formulation of this research problem is as follows: 1) What is the cost of raw materials for UD. MIXMEX UDC Kali Cotton Lamongan? 2) How is the cost efficiency of the production of COCK UD. MIXMEX Kali Cotton Lamongan? 3) How is the analysis of raw material costs to the efficiency of the production costs of COCK UD. MIXMEX Kali KapasLamongan ?. The sample data used is the financial statements, data analysis methods used by the author are: (1) Calculation of the difference in raw material prices (SHB) (2) Calculation of the Quantity Difference in Raw Materials (LCS). The difference in cost of ud.mixmex raw material in 2017 is Rp.236,831,514,346 per 2017 Then the production cost of UD.MIXMEX costs Rp. 452,817,337,394 as of 2017 Thus it can be obtained that the analysis of the difference in raw material costs to the efficiency of production costs is as much as the cost of raw materials Rp. 215,985,823,048 as of 2017.
PENGARUH STRUKTUR MODAL, LIKUIDITAS TERHADAP NILAI PERUSAHAAN SUB SEKTOR KONSTRUKSI DAN BANGUNAN DI BURSA EFEK INDONESIA Abdul Kohar
JURNAL AKUNTANSI DAN INVESTASI Vol 4, No 2 (2019): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (644.471 KB) | DOI: 10.35835/aktiva.v4i2.724

Abstract

Company value is the perception of investors about a company that has managed to manage company resources that support the company's stock price. Company value determines by several factors such as capital structure and liquidity which are the independent variables used in this study.                The purpose of this study describes the capital structure and liquidity of the value of the company in the construction and building sub sector companies listed on the Indonesia Stock Exchange for the period 2013-2017. The sample used in this study amounted to 7 companies.             The results showed a significant capital structure on firm value. While liquidity does not affect the value of the company. The results of the research published together reveal the structure of capital and liquidity illustrates the significant value of the company.
Implementasi Program Csr Dalam Peningkatan Kesejahteraan Masyarakat Melalui Pengembangan Ukm Di Pamekasan Nurul Alfian; Runik Puji Rahayu
JURNAL AKUNTANSI DAN INVESTASI Vol 4, No 2 (2019): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (449.254 KB) | DOI: 10.35835/aktiva.v4i2.775

Abstract

This study aims to see how much the implementation and role of Corporate social responsibility (CSR) in increasing the independence and welfare of the community through the development of SMEs in Pamekasan. This research uses a descriptive method with a qualitative approach. In qualitative research the researcher studies various selected issues, cases, and events in depth and in detail. The results of this study are in the CSR program run by the East Java UMKM Livestock Office stating that in addition to providing funding assistance to the UKM, it turns out that the CSR program from the East Java UMKM Bank provides training and guidance to the guided SMEs. Moreover, there are many problems that occur in SMEs, especially in Pamekasan Regency, so it can be concluded that it can help SMEs in improving the welfare and independence of the community through the development of SMEs.
ANALISIS PENERAPAN NEW PUBLIC MANAGEMENT (NPM) SEBAGAI KERANGKA PENINGKATAN KUALITAS PELAYANAN PADA BALAI KESEHATAN/RUMAH SAKIT Setyono, Dedi
JURNAL AKUNTANSI DAN INVESTASI Vol 4, No 2 (2019): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.156 KB) | DOI: 10.35835/aktiva.v4i2.725

Abstract

The paradigm of New Public Management (NPM) is a system of public administration at the actual, because NPM seeks to improve the performance of the public sector as in the private sector. The application of the concept of New Public Management (NPM) has given a dramatic increase in the public sector, such as the traditional management of rigid, convoluted bureaucratic model of public sector management into a flexible, open, and more to accommodate the market. Quality improvement of service quality, NPM is able to provide optimal considerable changes in service delivery, such as transparency, simplicity, flexibility, effectiveness, efficiency, and accountability in order to obtain excellent service.

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