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INDONESIA
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Published by Politeknik Negeri Batam
ISSN : 25489917     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 242 Documents
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DETERMINAN RISIKO BANK DI INDONESIA Cici Widowati; Najiba Dara Ninggar; Raden Arief Wibowo
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 1 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i1.2848

Abstract

This study investigates the relationship between deposits growth (DG), bank capital (TIER1), credits growth (CG), loan loss provision to asset (LLPA), net interest margin (NIM), and bank risk which proxied by SDROA, SDROE, and ZSCORE. The analysis in this paper uses 11 samples of listed banks in Indonesia Stock Exchange (IDX), which are carried out at the annual level from 2006 to 2018. The results indicate that the influence of bank capital (TIER1), credits growth (CG), and loan loss provision to asset (LLPA), are always persistent and significant. According to the results of this paper, the influence of deposits growth (DG), bank capital (TIER1), and credits growth (CG), on bank risk, tends to be negative since the bank risk proxy is SDROA or SDROE, while the influence of loan loss provision to asset (LLPA) and net interest margin (NIM), on bank risk, tends to be positive since the bank risk proxy is ZSCORE. However, the result of this study also shows that bank risk proxies do react differently to the determinants of bank risk.
PENERAPAN KAPITALISASI SEWA OPERASI TERHADAP LAPORAN POSISI KEUANGAN DAN RASIO KEUANGAN PADA PERUSAHAAN DI INDONESIA Ayunita Ajengtiyas Saputri Mashuri
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 1 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i1.2852

Abstract

The purpose of this study is to analyze the impact of capitalization on operating leases based on the latest accounting standards, namely PSAK 73 which is applicable in the preparation of financial reports related to lease activities. The impact of the convergence of PSAK 73 application of IFRS 16 introduces a single accounting model that applies to the lessee party, while for the lessor there is no difference with the previous standard. The type of research used in this research is quantitative research with the data used is secondary data by utilizing the data available in the annual reports and financial reports of companies listed on the Indonesia Stock Exchange, the period 2018-2019. Secondary data is taken by pulling company data that reveals the value of the future minimum lease payments regarding the operating lease in the company's financial statements. The research sample used in this study is a company listed on the Indonsia Stock Exchange in the 2018-2019 period, with the criteria that the company states that the type of lease transaction is an operating lease and provides information on the minimum value of lease payments in the future. The constructive capitalization lease method was developed by Imhof, et al. (1991). Data analysis methods include descriptive statistical testing and Paired T-Test and Anova test using the Minitab 16 statistical application software. The results of this study indicate that operating lease capitalization has a significant effect on unrecorded lease liability, unrecorded lease assets, equity, and financial ratios. . Also, empirical evidence shows that there are tax savings from capitalizing operating leases
KEPERCAYAAN PUBLIK, NILAI RELIGIUSITAS TERHADAP KEPATUHAN WAJIB PAJAK Riri Zelmiyanti
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 1 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i1.2856

Abstract

Penelitian tentang perilaku kepatuhan wajib pajak banyak ditujukan pada faktor eksternal, penelitian ini akan memfokuskan pada faktor internal. Faktor internal yang masih perlu mendapat perhatian yaitu kepercayaan dan nilai religiusitas. Tujuan penelitian ini untuk mengetahui pengaruh Dimensi Kepercayaan Publik, Nilai Religiusitas Terhadap Kepatuhan Wajib Pajak. Obyek penelitian menggunakan Wajib Pajak Sepeda Motor di Kota Batam. Sampel penelitian berjumlah 110 responden. Metode penelitian menggunakan pendekatan kuantitatif. Jenis data menggunakan data primer dengan metode kuesioner serta menggunakan teknik simple random sampling. Analisis data dilakukan dengan program SPSS versi 26.0 dan uji hipotesis regresi linier berganda. Hasil penelitian ini menunjukkan variabel kepercayaan publik dan nilai religiusitas berpengaruh secara signifikan dan positif dengan kontribusi sebesar 15,2% terhadap kepatuhan wajib pajak.
Pengaruh Tax Haven dan Debt Covenant Terhadap Keputusan Perusahaan Melakukan Transfer Pricing Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Alika Syahputri; Nurul Aisyah Rachmawati
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 1 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i1.2864

Abstract

Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh tax haven dan debt covenant terhadap keputusan perusahaan melakukan transfer pricing. Penelitian ini juga menggunakan variabel kepemilikan institusional sebagai variabel yang memoderasi pengaruh tax haven dan debt covenant terhadap keputusan perusahaan melakukan transfer pricing. Penelitian ini mengguanakan jenis data sekunder dari seluruh perusahaan yang terdaftar pada Bursa Efek Indonesia (BEI) kecuali perusahaan yang terdapat pada sektor keuangan dan jasa konstruksi. Sampel yang diperoleh sebanyak 304 sampel, terdiri dari 152 perusahaan dengan menggunakan periode dua tahun yaitu 2018 – 2019. Metode analisis yang digunakan dalam mengolah data menggunakan analisis regresi data panel. Hasil penelitian menunjukan bahwa tax haven tidak berpengaruh signifikan terhadap transfer pricing, sementara debt covenant berpengaruh signifikan terhadap transfer pricing. kepemilikan institusional tidak dapat memoderasi pengaruh tax haven terhadap transfer pricing dan kepemilikan institusional tidak dapat memoderasi pengaruh debt covenant terhadap transfer pricing.
Pengaruh Return On Asset, Net Profit Margin, Debt To Equity Ratio, Current Ratio, dan Price To Book Value Terhadap Harga Saham Perusahaan Manufaktur Sub Sektor Otomotif Dan Komponen Di Bursa Efek Indonesia Eka Ghandara Suprapta; Ahmad Subaki; Daram Heriansyah
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 1 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i1.2885

Abstract

Penelitian ini bertujuan untuk melihat seberapa besar pengaruh return on asset, net profit margin, debt to equity ratio, dan prixe book value terhadap harga saham pada perusahaan manufaktur sub sektor otomotif dan komponen di BEI. Metode penelitian yang digunakan adalah menggunakan metode eksplanasi dan telaah dokumen di mana data yang digunakan data sekunder dan data kuantitatif. Sampel yang didapat 10 dari 13 sampel yang terdaftar di BEI dengan menggunakan purpose sampling. Teknik analisis data menggunakan regresi linier berganda dan uji hipotesis. Hasil penelitian berdasarkan parsial menunjukkan bahwa price book value berpengaruh signifikan terhadap harga saham sedangkan return on asset, net profit margin, debt to equity ratio, dan current ratio tidak berpengaruh terhadap harga saham secara parsial. Berdasarkan hasil uji F atau secara simultan menunjukkan bahwa return on asset, net profit margin, debt to equity ratio, current ratio, dan price book value berpengaruh signifikan terhadap harga saham secara bersama-sama.
Pengaruh Pengaruh Kinerja Perusahaan terhadap Return Saham dan Net Profit Margin Sebagai Variabel Intervening Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018 Alifya Uswatun Khasanah
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 2 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i2.2217

Abstract

Peneliti melakukan penelitian dengan judul "Pengaruh Kinerja Perusahaan Terhadap Return Saham dan NPM Sebagai Variabel Intervening Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018" dengan terpaku pada rumusan masalah apakah terdapat pengaruh pada kinerja perusahaan terhadap return saham dan npm sebagai variabel intervening. Dan bertujuan untuk menganalisis, mengetahui dan mendeskripsikan pengaruh kinerja perusahaan terhadap return saham dan npm sebagai variabel intervening. Pemilihan sampel dalam penelitian ini menggunakan teknik sampling pupposive. sampel yang diambil adalah 11 perusahaan dari 27 perusahaan sektor aneka industri yang terdaftar di bursa efek indonesia periode 2016-2018.Data yang digunakan adalah data sekunder yang diambil dari laporan keuangan di bursa efek indonesia. metode analisis yang digunakan adalah metode asumsi klasik, analisis deskriptif, analisis regresi berganda, analisis hipotesis dan analisis jalur. hasil penelitian model regresi I menujukkan bahwa secara simultan eps, der, roa tidak berpengaruh signifikan terhadap return saham. dan pada hasil penelitian model regresi II menunjukkan bahwa secara simultan eps, der, roa melalui return saham berpengaruh signifikan terhadap npm. Kata Kunci : return saham, earning per share, debt to equity ratio, return on assets, net profit margin, kinerja perusahaan.
Pengaruh Perputaran Modal Kerja dan Perputaran Persediaan Terhadap Profitabilitas Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Meidita Kurnia; Hendra Gunawan
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 2 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i2.2693

Abstract

This study aims to test whether working capital turnover has a negative effect on profitability and inventory turnover has a positive effect on the profitability of property and real estate sector companies listed on the IDX for the 2014-2018 period. This study has one dependent variable, namely profitability and five independent variables, namely working capital turnover, inventory turnover, asset turnover, short-term bank loans, liquidity and mark up. The sampling method used the cross-sectional technique, with a sample of 210 companies in the 5 years of the study. The results of the study found that working capital turnover has a negative effect and inventory turnover has a positive effect, asset turnover has a positive effect, short-term bank loans have a negative effect, while liquidity and mark-up have a negative effect on company profitability. This shows that the lower the working capital turnover of a company, the lower the company's profitability, the smaller the inventory turnover rate, the higher the company's profitability, the higher the asset turnover, the better the company's ability to generate profits, the higher the company's short-term debt. the lower the company's profitability, the higher the liquidity and mark-up, the more difficult the company's ability to generate high profits.
Analisis Faktor Pendukung dan Faktor Penghambat dalam Pelaksanaan Pemanfaatan Aset Tetap Badan Layanan Umum (BLU): Studi Kasus pada Politeknik Keuangan Negara STAN Trisepti Wahyuningsih
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 2 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i2.2751

Abstract

This study aims to analyze the factors that support and hinder the implementation of the utilization of fixed assets in BLU with a case study on PKN STAN. PKN STAN is one of the BLU of education in Indonesia. The factors used to refer to agency theory, rational choice theory, Edward III theory, and a review of previous research. This research uses an explorative qualitative analysis method. Data collection uses virtual semi-structured in-depth interview techniques. The results showed that the supporting factors for the utilization of fixed assets in BLU are Human Resources, Regulation, Supervision and Control, the Role and Commitment of Leader, and Tariff. Whereas, the inhibiting factors are Activity Management, Human Resources, Regulation, the Role and Commitment of the Leader, and Governance. This research implies that BLU has a significant role in optimizing the utilization of its fixed assets through Human Resources management and activity management. Besides, regulators also play a role in strengthening the flexibility of BLU within the scope of the utilization of fixed assets through clear regulations.
FAKTOR DETERMINAN AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019 Zulfa Rosharlianti
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 2 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i2.3053

Abstract

This study aims to determine the description and determinants of audit report lag factors in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The research independent variable is financial distress, investment opportunity and KAP reputation, while the dependent variable is audit report lag. Samples were taken through purposive sampling, in order to obtain a number of 31 companies. Data analysis techniques used multiple linear regression panel data Random Effect Model. The results of this study are that together financial distress, investment opportunity and KAP reputation have a significant effect on audit report lag. Partially, financial distress has no effect on the audit report lag, investment opportunity has no effect on the audit report lag, and the reputation of KAP has no effect on the audit report lag.
Analisis Pengaruh Manajemen Risiko Terhadap Kinerja Keuangan Perbankan yang Terdaftar di BEI Bhirgita Christine Dwi Yanti; Adi Irawan Setiyanto
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 2 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i2.3350

Abstract

Banks have a strategic role in national economic development. The large number of funds managed by banks causes the risks faced are also very large. Very supportive if the risk affects the bank's performance, therefore banks are required to implement risk management. After being selected using the purposive sampling method, the sample banks were 21 banks. Tests carried out with multiple regression analysis show that bad loans and operating expenses on operating income negatively affect asset returns. In contrast to the loan to deposit ratio which does not affect the return on assets. Based on the results of this study, it is necessary to optimize credit and operational risks which are considered capable of maintaining the stability of bank profitability.

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