cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kab. kebumen,
Jawa tengah
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
 1   2   3   4   5 
PENGARUH CURRENT RATIO, PERIODE PENAGIHAN PIUTANG DAN RETURN ON ASET TERHADAP NET PROFIT MARGIN PADA PT AUTO PARTS CENTER BALIKPAPAN handayani, fice
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 | Full PDF (162.501 KB) | DOI: 10.32639/jiak.v7i1.128

Abstract

The research expected to find the influences of current asset, the collection period of receivable add return on asset against net profit margin on PT.Auto Parts Center Balikpapan. This research uses sondary data. The sample uses 11 years by collecting financial statements data from 2005-2015. The method uses to analyze the relation between independent variable with dependent variables is multiple linear regression method and assumption test.          The result of the discussion shows that simultaneously. Independent variables ;Current Ratio, the collection period of receivables and return on asset (ROA) by f test affects the net profit margin.This the result of partial test by t test , return on asset variable has an effect on net profot margin.   Key Words : NPM, Current Ratio, The collection period of receivables and ROA    
ANALISIS PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO DAN TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSET PADA PERUSAHAAN YANG TERCATAT DI JAKARTA ISLAMIC INDEX Susetyo, Aris
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 6 No 1 (2017): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (128.639 KB) | DOI: 10.32639/jiak.v6i1.157

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Current Ratio, Debt to Equity Ratio,  Total Asset Turnover,  terhadap ROA baik secara parsial maupun simultan pada perusahaan yang tercatat di Jakarta Islamic Index periode tahun 2015-2016. Dari hasil analisis yang telah dilakukan, variabel Current Ratio, Debt Equity Ratio,  secara statistik tidak berpengaruh terhadap variabel Return On Asset, sedangkan variabel Total Asset Turnover secara signifikan dapat menjelaskan variabel bergantung Return On Asset. Hasil perhitungan variabel Current Ratio, Debt Equity Ratio dan Total Asset Turnover secara bersama-sama menunjukkan bahwa Fhitung  sebesar 26,860 dengan tingkat kesalahan 0,000. Nilai Ftabel dengan tingkat kepercayaan 5 % nilai Ftabel sebesar 8,62, oleh karena Fhitung > Ftabel.   Nilai koefisien determinasi dalam penelitian ini adalah 0,714 artinya 71,4% variabel Current Ratio, Debt to Equity Ratio , Total Asset Turnover  dipengaruhi oleh variabel Return On Asset, sedangkan 28,6% variabel lain yang tidak dimasukkan dalam penelitian ini.   Kata kunci : CR, DER, TATO, ROA, Regresi Berganda
ANALISIS PENGARUH PDRB, INFLASI, NILAI KURS, DAN TENAGA KERJA TERHADAP PENERIMAAN PAJAK PADA KABUPATEN CILACAP, BANYUMAS, PURBALINGGA, KEBUMEN DAN PURWOREJO Mispiyanti, Mispiyanti; Kristanti, Ika Neni
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 | Full PDF (143.207 KB) | DOI: 10.32639/jiak.v7i1.159

Abstract

Taxes serve to reduce inequalities among the population and thus demand substantial government expenditures for state financing which one of the sources is tax revenue. Butmany factors affect the high low tax revenue. This study aims to determine partially whether the GDP, inflation, the exchange rate of rupiah against US Dollar and labor have a positive effect on tax revenues and also to determine whether GRDP, inflation, the exchange rate of rupiah against US Dollar and labor in together have a positive effect on tax revenue. This study uses data realization of tax revenue, GDP data, inflation data, and employment data in the districts of Cilacap, Banyumas, Purbalingga, Kebumen, Purworejo as well as data on the Rupiah exchange rate against US Dollar. The results show that partially PDRB and labor positively affect the tax revenue while inflation and the exchange rate of rupiah against US Dollar have no positive effect on tax revenue. In together the variables PDRB, inflation, exchange rate and labor, significantly affect the variable tax revenue.   Keywords: tax revenue, GRDP, inflation, US Dollar exchange rate, labor
ANALISIS PEMANFAATAN ANGGARAN DANA BOS (BANTUAN OPERASIONAL SEKOLAH) DI SMP NEGERI SE-KECAMATAN KEBUMEN Wahyuningsih, Sri; Astuti, Desi Widi
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 | Full PDF (163.89 KB) | DOI: 10.32639/jiak.v7i1.160

Abstract

Operational grant school next abbreviated as BOS is a central government program in providing funding the school fees of the students for a unit of primary and secondary education compulsory nine years. The purpose of this research is to know the influence of human resources students, the time of BOS funds are distributed, and effectiveness of infrastructures on the utilization of budgetary BOS funds. The method that used in this research is the descriptive method with the quantitative approach. Data collection methods used are observation, the literature study, and questionnaire. The data analysis of this research used regression analysis linear multiple by using SPSS version 16. The result of this research shows that from human resources students variable is 0,632 influential not significant impact on the use of the BOS funds. The time of BOS funds are distributed is 0,036 and effectiveness of infrastructures is 0,000 influential in a significant impact on the utilization of budgetary BOS funds. The Problems in this research are lack of knowledge about BOS funds and the distribution of BOS funds that are not timely. The advice that given from this research are: (1) forthe schools should be held socialization about the BOS funds. (2) For the committee of the schools should check the reports that had made by the school. (3) The management of using more improve the quality of the facilities infrastructure in order to support the process teaching.   Keywords : Human resources, the time of BOS  funds distributed, the effectiveness of infrastructures, and utilization of the BOS fund.
ANALISIS EFEKTIVITAS, PERTUMBUHAN DAN KONTRIBUSI RETRIBUSI TEMPAT KHUSUS PARKIR TERHADAP PAD DI DINAS PERINDAGSAR KABUPATEN KEBUMEN Wahyuningsih, Sri; Rahmadiyanti, Ridhani
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 6 No 1 (2017): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (75.053 KB) | DOI: 10.32639/jiak.v6i1.164

Abstract

In order to improve the provision of services to the public in the field of parking, environmental arrangement, and order, and as a source of local revenue (PAD), serious and consistent effort is required. In order to achieve the service and implementation of development effectively, each region must be creatively able to create and encourage the increase of local revenue sources. One of the potential sources of Local Revenue (PAD) is from the parking services sector. The purpose of this analysis is to know the level of effectiveness and growth rate of Parking Parking Placement Levies (RTKP) and to know how big contribution of realization of Levy Parking Parking Area (RTKP) to Local Revenue (PAD) in Trade and LLMarket Service Office of Kebumen Regency . The main problem is how the level of effectiveness and growth rate of Parking Parking License (RTKP) and how much contribution of Parking Area Specific Levy (RTKP) to Local Own Revenue (PAD) in 2013-2015 at Trade and Market Service Office of Kebumen Regency. Namely the method of quantitative analysis, the data used are primary data and secondary data. The method of preparation used in this research is descriptive method of analysis. From the result of the analysis of the effectiveness of the realization of the acceptance of Parking Parking Places (RTKP) of the Department of Industry and Trade and Market Management Kebumen Regency can be said to be very effective because the effectiveness criteria is more than 100%. Positive growth with averages of 2014 and 2015 showed a positive growth of 102.125%. And the contribution of the realization of Local Parking Revenue (RTKP) revenue over the period of three years from 2013 to 2015 tends to increase with average showing contribution which is included in medium criterion that is with percentage equal to 21,84%.
PENERAPAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL PRODUK DENGAN MENGGUNAKAN METODE FULL COSTING Suprajitno, Dwi; Suprajitno, Dwi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 3 No 2 (2014): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (551.627 KB)

Abstract

ABSTRACT To determine the production cost using full costing method that focuses on the presentation of the elements of the cost of the main functions of the company. In determining theproduction costinformationis neededbythe company is the production cost information regarding the costof raw materials, labor costs, and factory overhead costs. So the cost of production resulting information is reliable,both for determining the selling price of products as well as forthe calculation of periodic income. If the experience in operating profit, the profit is what will be used by the company to develop and maintain their business. This study aimed to evaluate the application of methods of determining the cost of production isused by the CV. Eternal Source of Light as determining the selling price of its products. And this study provides a step by HPP calculations based on existing data and compare it with HPP used by the company in determining the selling price of the product.
ANALISIS KINERJA KEUANGAN PADA PDAM KABUPATEN KEBUMEN TAHUN 2012 – 2014 Suprajitno, Dwi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 1 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (674.215 KB)

Abstract

ABSTRAK Menurut Indra Bastian (2006 : 274), kinerja adalah gambaran pencapaian pelaksanaan sesuatu kegiatan atau program atau kebijaksanaan dalam mewujudkan sasaran, tujuan, misi, dan visi organisasi. Penelitian ini bertujuan untuk mengetahui kinerja Keuangan PDAM Kabupaten Kebumen tahun 2012 – 2014 menggunakan BPPSPAM.Di tinjau dari analisis laporan keuangan, tingkat kinerja yang dihasilkan oleh PDAM Kabupaten Kebumen mengalami naik turun. Pada tahun 2012 nilai kinerja sebesar 4,4, hal ini berarti penambahan nilai pada perusahaan. Pada tahun 2013 nilai kinerja mengalami penurunan dari tahun sebelumnya sebesar 4,2. Pada tahun 2014 nilai kinerja sebesar 4,2 sama seperti tahun sebelumnya. Hasil perhitungan tersebut maka PDAM Kabupaten Kebumen dapat dikatakan sehat dalam kinerja keuangan, karena nilai kinerja yang dihasilkan selalu lebih dari 2,8. Walapun pada tahun 2012 nilai kinerja naik, tetapi pada tahun 2013 dan 2014 nilai kinerja mengalami penurunan.   Kata kunci : BPPSPAM ( Badan Pendukung Pengembangan Sistem Penyediaan Air Minum).
EFEKTIVITAS PENGELOLAAN KREDIT GUNA MENINGKATKAN PROFITABILITAS PADA PD. BPR BKK KEBUMEN KANTOR CABANG GOMBONG Suprajitno, Dwi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 1 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (726.784 KB)

Abstract

ABSTRACT   BPR BKK Kebumen Branch Office Gombong is the bank crediting of the people. Therefore crediting an important factor that needs serious attention rather not exposed to bad loans. Effective credit management can be determined by calculating the Non Performing Loan (NPL). Non Performing Loan (NPL) below 5% to be an indicator of the effectiveness of the credit. The effectiveness of the credit management will contribute to the profitability of banks. Therefore it is necessary to work assessment to determine the development bank credit management and the level of profitability of each period. The objective of this study was to determine the effectiveness of the management of credit and to determine the level of profitability of the bank during the months from January to December 2015 at the PD. BPR BKK Kebumen Branch Office Gombong. The analysis used in this study is the ratio of bank crediting the use of Non Performing Loan (NPL), and bank profitability ratios is Gross Profit Margin (GPM), Net Profit Margin (NPM), BOPO and Return on Assets (ROA). The results showed credit management in PD. BPR BKK Kebumen  Branch Office Gombong can already be said to be effective because it has met the standards with NPL levels below 5%. Effective management of credit at the bank helps in improving the profitability of the banks of the month from January to December 2015 although still fluctuating.   Keywords: Effectiveness, Credit, Profitability  
Pengaruh ekspor impor terhadap cadangan devisa di Indonesia Mahmudah, Binti Khoirul
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 | Full PDF (869.042 KB) | DOI: 10.32639/jiak.v8i1.205

Abstract

This study aims to analyze the amount of foreign exchange reserve in Indonesia. And the effect of exsports and imports on foreign exchange reserve in Indonesia. This data usade are secondary data derived from The Central Statistics Agency and Indonesian Banks. This research uses a quantitative analysis. Analysis to see whether the exsport and import factors significantly affect the foreign exchanges reserves in indonesia. Based on the regresion result in the know that exports have a positive and significant impact on Indonesian,s foreign exchange reserve while imports have a negative and significant impact on indonesian,s foreign exchange reserve. Keywords : Export, Import, Foreign Exchange
ANALISIS FUNDAMENTAL SAHAM DI SEKTOR ASURANSI ( Studi Kasus Di Bursa Efek Indonesia 2014-2017) Wahyuningsih, Sri
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 | Full PDF (228.225 KB) | DOI: 10.32639/jiak.v7i2.207

Abstract

This study aims to determine the prospect of growth and fair value of a stock by using fundamental analysis with EPS method (Earning Per Share and PER (Price To Earning Ratio) in determining an investment.The research method used is by using descriptive method with qualitative approach from the Report Annual Finance in 7 companies in the insurance sector. The result of this research is that the insurance sector experienced a fairly slow growth but still produce earnings.Experienced rankings of 7 companies in the insurance sector in 2018 quarter was ASRM of 283.95 medium the lowest PER level is ASDM of 5.15x. But if viewed from the market capitalization and the number of shares in circulation then the fair value is ASDM with the result then if you have to choose then that will be selected is a low PER with the number of shares outstanding smaller . The Per To Earning Ratio The ratio to PBV (Price Book Value) results in a decision to buy or sell stock prices. Keywords: Fundamental Analysis, PER and PBV

Page 2 of 18 | Total Record : 180

 1   2   3   4   5 

Filter by Year

2014 2021


Reset
Filter By Issues
All Issue Vol 10 No 2 (2021): JIAK Vol 10 No 1 (2021): JIAK Vol 9 No 2 (2020): JIAK Vol 9 No 1 (2020): JIAK Vol 8 No 2 (2019): JIAK Vol 8 No 2 (2019): JIAK Vol 8 No 1 (2019): JIAK Vol 8 No 1 (2019): JIAK Vol 7 No 2 (2018): JIAK Vol 7 No 2 (2018): JIAK Vol 7 No 1 (2018): JIAK Vol 7 No 1 (2018): JIAK Vol 6 No 2 (2017): JIAK Vol 6 No 2 (2017): JIAK Vol 6 No 1 (2017): JIAK Vol 6 No 1 (2017): JIAK Vol 5 No 2 (2016): JIAK Vol 5 No 2 (2016): JIAK Vol 5 No 1 (2016): JIAK Vol 5 No 1 (2016): JIAK Vol 4 No 2 (2015): JIAK Vol 4 No 2 (2015): JIAK Vol 4 No 1 (2015): JIAK Vol 4 No 1 (2015): JIAK Vol 3 No 2 (2014): JIAK Vol 3 No 2 (2014): JIAK More Issue