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INDONESIA
Jurnal Ilmiah Akuntansi dan Keuangan
Published by Sekolah Tinggi Ilmu Ekonomi Putra Bangsa
ISSN : 25489453     EISSN : 2580510X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
This journal publishes research from various topics in Accounting and Finance.
Arjuna Subject : -
Articles 180 Documents
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EFEKTIVITAS SISTEM AKUNTANSI PENERIMAAN KAS Eko Darmawan Suwandi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 1 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

EFEKTIVITAS SISTEM AKUNTANSI PENERIMAAN KAS
PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN METODE EVA (ECONOMIC VALUE ADDED) PADA PT. TELEKOMUNIKASI INDONESIA Tbk Mispiyanti Mispiyanti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 1 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

This study aims to determine the level of EVA at PT. Telekomunikasi Indonesia Tbk in the period 2011-2013. In terms of financial statement analysis, the level of EVA (Economic Value Added) generated by PT. Telekomunikasi Indonesia Tbk experienced a ups and downs and produced a positive EVA (> 0) 386,452,233, this means that there was an additional value to the company. In 2012 EVA value increased from the previous year by 3.8% to 1,861,602,233. In 2013 EVA values decreased by 0.71% to 534,194,721
ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU Akhmad Syarifudin
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 1 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

This study aims to determine the quantity of EOQ's economical raw material ordering in each order to achieve inventory cost efficiency and to find out the reorder point of bread making raw materials. The method of calculating the raw material inventory applied by the bread company CV Hasanah Gombong can be seen by purchasing raw materials, using raw materials, ordering costs, storage costs, and calculating total inventory costs.
POTENSI EKONOMI PENGGUNAAN BAHAN BAKAR MINYAK (Studi Kasus Universitas Diponegoro) Astiwi Indriani
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 1 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v7i1.268

Abstract

This research want to investigate the economic potential of the use of fuel oil with research object at Diponegoro University. This research was conducted to know the potential of oil fuel usage in the campus area, the potential cost to fulfill the requirement of fuel oil and analyze the influence of the number of vehicle and the type of vehicle variable to the fuel consumption as well as the average difference of fuel consumption between the type of motorcycle and cars.The analysis technique used is quantitative descriptive analysis to find out the potential use and cost of fuel oil; also used multiple linear regression analysis and t-test different to analyze average difference of fuel consumption between motorcycle and car.The results of the analysis show that the potential use of fuel reaches 1987,7 liters for the nearest distance and 5331,5 liters for the furthest distance with potential cost of each reach 13 million rupiah and 35 million rupiah every 5 hours/week. Show that campus has a very high potential in the absorption of fuel. Then the percentage of vehicle users is mostly contributed by vehicles with vehicle code : H (42%), B (10%), and K (9%). The Results of multiple linear regression analysis with t test showed that the number of vehicles and vehicle types variable partially have a significant positive effect on the use (consumption) of fuel. Adjusted R square value of 94.7% and the rest 5.3% is influenced by other factors. T-test different results indicate that there are differences in fuel consumption between types of motorcycle and cars.Keywords: Number of vehicles, Type of Vehicle, Economic Potential of Fuel Oil Usage.
PENGARUH DIMENSI SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA MALAYSIA Retnosari Retnosari
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 1 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v7i1.269

Abstract

This study aims to analyze sustainabilty dimensions of sustainability reporting positive effect on the financial performance of companies in Malaysia. This research is quantitative method of the archival research. Furthermore sampling in this study using purposive sampling and this research using descriptive analysis and multiple regression analysis.This study found existing positive influence dimensions of sustainability reporting which consists of the economic, environmental, labor, human rights, social and product responsibility on the financial performance in the company's Malaysia.Key words: corporate social responsibility, sustainability, financial performance
Analisis Teknikal Harga Saham Waskita Karya Tahun 2017 dengan Metode ARIMA Wahyuni Windasari
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 1 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v7i1.270

Abstract

As an investor needs to do an analysis before making a decision either in selling or buying shares. Security analysis consist of two types of analysis, namely tecnical analysis and fundamental analysis. Technical analysis to test wheater historical data will predict stock prices as a consideration to buy or sell an investment's instrument. One type of technical analysis is the ARIMA method. In this research uses daily stock price of WSKT Tbk during 1 Januari–10 Oktober 2017 to predict stock prices the few days. The best ARIMA model to describe WSKT stock price movement is MA(4), with MAE predict data is 480.25.Key words : forecasting, ARIMA, technical analysis, stock prices.
ABOUT CSR GRI-G4 Pengaruh Ukuran Perusahaan, Profitabilitas dan Kinerja Lingkungan Terhadap Corporate Social Responsibility Disclosure Abid Ramadhan
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 1 (2019): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v8i1.271

Abstract

Kehadiran CSR di indonesia sudah dimulai sejak tahun 1980-an hingga saat ini, dengan berbagai bentuk laporan yang disajikan oleh perusahaan demi upaya berkontribusi dalam dunia bisnis secara sehat. Namun seiring berjalannya waktu, pelaksanaan CSR ini masih terdapat banyak kendala. Salah satu penyebabnya adalah motivasi pengungkapan CSR di Indonesia terkadang hanya untuk mencari popularitas semata dan menjaga reputasi baik bagi pemegang saham. Selain itu dengan diterbitkannya Undang-Undang Nomor 40 tahun 2007 tentang kewajiban Perseroan Terbatas, perusahan dinilai hanya sekedar mematuhi peraturan pemerintah tersebut. Tujuan penelitian ini adalah untuk menguji pengaruh ukuran perusahaan, profitabilitas dan kinerja lingkungan sebagai variabel independen terhadap Corporate Social Responsibility Disclosure sebagai variabel dependen. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di jakarta islamic indeks (JII). Jumlah sampel dalam penelitian ini adalah 60 perusahaan dengan menggunakan metode purposive sampling. Data dianalisis dengan menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa kinerja lingkungan berpengaruh terhadap Corporate Social Responsibility Disclosure sedangkan ukuran perusahaan dan profitabilitas tidak memiliki pengaruh terhadap Corporate Social Responsibility Disclosure.
Metode Penilaian Investasi dengan Analisis Sensitivitas Pada Pendirian UMKM “Premier Crepes” Tuti Zakiyah
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 2 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v7i2.273

Abstract

The main purpose of the investment is to earn a profit or a high rate of return. That is, no investor wants to lose even loss of funds or capital that has been invested in certain instruments. Well, to make no mistake in taking investment decisions, obligatory for investors to conduct investment feasibility analysis. Investment feasibility can not be judged solely on the basis of assumptions or beliefs, but must be analyzed in depth from various aspects. Without careful consideration, investing is like buying a cat in a sack. That is, investors do not know clearly whether the investment is profitable or not. Sensivitas analysis is an analysis conducted to determine the effect of changes in production parameters on changes in production system performance in generating profit. By conducting a sentiment analysis then the likely effect of these changes can be known and anticipated beforehand. An approach based on the Cash flow concept of Payback Period Method, Net Present Value (NPV) Method and Internal Rate of Return (IRR) Method. Minimum Acceptable Rate of Return or Minimum Atractive Rate of Return (MARR). MARR is the minimum rate of return on an investment that a brave investor would undertake.Keywords : NPV, IRR, MARR, sensitivity.
JOB OUTCOMES PADA PROFESI AKUNTAN DI DAERAH ISTIMEWA YOGYAKARTA: MODAL SOSIAL SEBAGAI VARIABEL ANTESEDEN Arya Samudra Mahardhika
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 2 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v7i2.274

Abstract

Salah satu aspek penting dalam meningkatkan hasil outcome kerja karyawan adalah modal sosial (social capital). Modal sosial terdiri dari tiga dimensi, yaitu dimensi struktural, dimensi kognitif, dan dimensi relasional (Leana dan Buren III, 1999; Leana dan Pil, 2006). Penelitian ini bertujuan untuk menginvestigasi pengaruh modal sosial pada job outcomes karyawan (kinerja tugas, kepuasan kerja, dan turnover intention). Responden penelitian adalah profesi akuntan (staf akuntan dan manajemen akuntan) pada perusahaan-perusahaan di Daerah Istimewa Yogyakarta. Jumlah sampel dalam penelitian ini sebanyak 105 responden. Hipotesis dalam penelitian ini diuji dengan menggunakan Structural Equation Modeling-Partial Least Square (SEM-PLS) dengan menggunakan software WarpPLS 3.0. Hasil dari penelitian ini menemukan bahwa dimensi struktural dan dimensi relasional berpengaruh pada job outcomes, yaitu pengaruh positif pada kinerja tugas dan kepuasan kerja, namun berpengaruh negatif pada turnover intention, sedangkan untuk dimensi kognitif menunjukkan pengaruh positif pada kepuasan kerja dan pengaruh negatif pada turnover intention namun tidak menunjukkan pengaruh pada kinerja tugas.Kata kunci: Modal Sosial, Job Outcomes
ANALISIS PENGARUH STORE ATMOSPHERE DAN FOOD QUALITY TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN WARAK KOFFIE PURWOKERTO Ika Susilowati
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 2 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v7i2.275

Abstract

Consumer purchasing decisions is important to note because this will certainly be a consideration for the customer to make a purchase. This research aims to analyze the influence of Store Atmosphere and food quality against consumer purchasing decisions. The respondents in this study was consumers Warak Koffie taken as many as 126 people with gender composition of 114 men and women of those 12 people. The results showed that store atmosphere and food quality together gave significant influence towards purchasing decisions.Keywords : Consumer purchasing decisions, Store Atmosphere, Food Quality

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