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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 5 Documents
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Search results for , issue "Vol 8, No 1 (2023): AKTIVA" : 5 Documents clear
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP INTEGRITAS LAPORAN KEUANGAN Ustman, Ustman Ustman; Febbiyanti, Lia Dwi
Aktiva : Jurnal Akuntansi dan Investasi Vol 8, No 1 (2023): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v8i1.2046

Abstract

Financial reports are a source of information in the form of notes containing financial data of a company for a certain period. Submission or disclosure of the company's financial statements, must be presented with high integrity so that it can be used by report users of financial statements in making decisions. This study aims to determine the effect of company size, leverage, financial distress, and IOS (Investment Opportunity Set) on the integrity of financial statements. This type of research is quantitative research. The population of this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. Sampling in this study used a purposive sampling technique with predetermined criteria. Based on the criteria for sampling, a total sample of 31 companies was obtained. The type and source of data used is from secondary data obtained through the official website of the Indonesia Stock Exchange (IDX). The data analysis technique used is multiple regression using the SPSS Version 26 program as a tool. The results show that partially company size and financial distress have no effect on the integrity of financial statements. Meanwhile, leverage and IOS affect the integrity of financial statements. Simultaneously company size, leverage, financial distress, and IOS affect the integrity of financial reports
KAJIAN PEMAHAMAN AKAD MURABAHAH PADA ANGGOTA KOPERASI SYARIAH Akhir, Khoiriyatul; Sula, Atik Emilia
Aktiva : Jurnal Akuntansi dan Investasi Vol 8, No 1 (2023): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v8i1.2030

Abstract

This study uses a qualitative method with a case study approach. This research aims to find out the understanding of murabahah contracts among members of Islamic Cooperatives. The research was conducted at KSPPS BMT Makin Amin. The research location is at Jalan Jambu Raya No. 79, Housing National Housing, Kamal District, Bangkalan. The data collection method is by conducting in-depth interviews and observing informants related to the research theme. Based on predetermined criteria, 18 informants were obtained, with the disbursement of 16 KSPPS members and 2 people from KSPPS BMT Makin Amin employees. The results of the study show that BMT Makin Amin members who are currently/have done murabahah financing are included in the understanding category. Based on the understanding indicators put forward by Anderson & Krathwohl (2010: 106) the informants in this study were included in the category of disconnection, exemplifying, classifying, summarizing, concluding, and being able to compare. factors that influence members' understanding of murabahah financing at BMT Makin Amin Factors include internal factors and external factors indicating that understanding factors affect the level of understanding of members of murabahah financing. This is because informants can receive or remember an understanding or knowledge previously obtained, then can provide explanations again in a different language. So that the understanding of BMT Makin Amin members on murabahah contracts is also influenced by the factors previously mentioned. 
ANALISIS MANAJEMEN DINASTI DALAM PENGELOLAAN PONDOK PESANTREN DALAM PENYALAHGUNAAN ASET WAKAF DALAM PENYALAHGUNAAN ASET WAKAF PONDOK XXXXX DALAM MENGHADAPI ERA DIGITAL Pranata, Mohammad Firlie; Zakki, Nurdody
Aktiva : Jurnal Akuntansi dan Investasi Vol 8, No 1 (2023): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v8i1.2037

Abstract

Islamic Boarding Schools in managing their waqf for the benefit of the ummah and blessings for their managers. The 2006 National Committee on Governance Policy (KNKG) guidelines explain that every company must ensure that the principles of Good Corporate Governance (GCG) are applied to every aspect of business and at all levels of the company. This article aims to find out about Dynasty Management in the Management of Islamic Boarding Schools in the Misuse of XXXXX Pondok Waqf Assets in facing the Digital Age. The results of the study show that Dynasty Management is very influential and has a major impact on asset misuse, so the need for GCG principles, namely transparency, accountability, responsibility, independence and fairness, is known to improve the land management reporting control system online or digitally as a tool needed by the Executor of Maintenance and Expansion of Waqf Land (P3TW).
ANALISIS RETURN DAN RISK PADA INVESTASI EMAS DAN BITCOIN SEBELUM DAN SAAT COVID-19 Jennifer, Jennifer; Prayogo, Enny
Aktiva : Jurnal Akuntansi dan Investasi Vol 8, No 1 (2023): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v8i1.1303

Abstract

Tujuan dilakukannya penelitian ini adalah untuk mengetahui tingkat return dan tingkat risk yang ditimbulkan dari investasi emas dan bitcoin sebelum dan saat adanya pandemi COVID-19. Data yang digunakan dalam penelitian ini adalah harga dari emas dan bitcoin pada periode Juli 2018 – Oktober 2021. Metode yang digunakan adalah metode penelitian kuantitatif deskriptif dengan pendekatan analisis data sekunder. Dalam penelitian ini menggunakan bantuan SPSS 20 untuk melakukan uji normalitas, uji paired t-test, dan uji Wilcoxon. Hasil dari penelitian ini adalah tidak ditemukannya perbedaan return emas sebelum dan saat COVID-19, adanya perbedaan risk emas sebelum dan saat COVID-19, tidak ditemukannya perbedaan return bitcoin sebelum dan saat COVID-19, tidak ditemukannya perbedaan risk bitcoin sebelum dan saat COVID-19.Kata kunci: return; risk; investasi; emas; bitcoin
ANALISIS GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN Alfian, Nurul; rohmaniyah, rohmaniyah; Amar, Siti Salama; Kusuma, Andriani; Aina, Muslimatul; Fajar, Achmarul
Aktiva : Jurnal Akuntansi dan Investasi Vol 8, No 1 (2023): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v8i1.2043

Abstract

This study aims to analyze the effect of good corporate governance on the company's financial performance. This research is a quantitative research. The data source in this research uses secondary data in the form of financial reports. The population in this study is LQ45 companies for the 2020-2021 period and the sampling technique in this study uses this purposive sampling technique so that the sample is 45 companies. The data analysis technique in this study used multiple linear regression analysis. The results of this study indicate that there is no simultaneous effect of the board of commissioners, board of directors and audit committee on financial performance while partially indicating that among the three variables there is no effect on financial performance.

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