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Jurnal Ilmiah Akuntansi dan Keuangan

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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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Analisis Teknikal Harga Saham Waskita Karya Tahun 2017 dengan Metode ARIMA Windasari, Wahyuni
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 1 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

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 Ramadhan, Abid
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 1 (2019): JIAK
Publisher : P4M STIE Putra Bangsa

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” Zakiyah, Tuti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 2 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

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 Mahardhika, Arya Samudra
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 2 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

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 Susilowati, Ika
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 2 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

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

ANALISIS PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PERUSAHAAN PERAIH INVESTMENT AWARD (BEST ISSUERS) DI BURSA EFEK INDONESIA Kristanti, Ika Neni
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 2 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

Investors in investing always expect high stock returns. Therefore, investors should beable to assess which companies have good performance, so the stock return is also high. Thefinancial statements, particularly those relating to information on changes in operating cashflows and corporate accounting profit, are one of the important information that can be usedby investors to assess company performance. This study aims to provide empirical evidencerelated to the effect of operating cash flow and accounting earnings on stock returns.The data in this study is secondary data obtained from the company's annual financialstatements in Indonesia Capital Market Directory (ICMD) and Indonesia Stock Exchange(IDX). This study was conducted using the company population of the company winning theinvestment award (best issues) 2017 listed on the Indonesia Stock Exchange in 2015 and 2016.The result of this research is partially variable of operating cash flow (AKO) havepositive and significant effect to stock return, while partially, variable of accountancy profit(LAK) have no effect to stock return and simultaneously variable operating cash flow (AKO)and change of accountancy profit (LAK) jointly have a significant effect on stock returns inthe company's winning investment award (best issues) 2017 listed on the Indonesia StockExchange in 2015 and 2016.Keywords: Operating Cash Flow, Accounting Profit, and Stock Return

AKUNTAN DI ERA DIGITAL: PENDEKATAN TAM (TECHNOLOGY ACCEPTANCE MODEL) PADA SOFTWARE BERBASIS AKUNTANSI Mahardhika, Arya
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 1 (2019): JIAK
Publisher : P4M STIE Putra Bangsa

ABSTRAK Tujuan dari penelitian ini adalah untuk menguji faktor yang menentukan keinginan (intention) akuntan muda untuk menggunakan software MYOB dengan menggunakan pendekatan Technology Acceptance Model (TAM) yang dikembangkan oleh Davis (1989). Responden dari penelitian ini berjumlah 47 orang yang merupakan akuntan muda maupun calon akuntan yang pernah menggunakan software MYOB. Hipotesis dalam penelitian ini diuji dengan melakukan uji regresi berganda yang menggunakan software SPSS.  Hasil dari penelitian ini menunjukkan bahwa persepsi kebermanfaatan (perceived usefulness) merupakan faktor yang menentukan intention, sedangkan tidak pada persepsi kemudahan (perceived ease of use), Kata kunci: perceived ease of use, perceived usefulness, intention to use

PENGARUH ROTASI KERJA TERHADAP KEPUASAN KERJA DALAM MEMPENGARUHI KINERJA TENAGA KEPENDIDIKAN Warsi, Diah Aryanti Sapto
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 1 (2019): JIAK
Publisher : P4M STIE Putra Bangsa

The most important resources of an organization is human resouces, those giving all energy, Tlent, creativity, and effort. It is difficult for an organization to pursue its aim without having capable human reresources. Job rotation and satisfaction are parts of quality human resources management to enhance staff performance. Rotation can inprove knowledge, capability, and minimize burmout. Job satisfaction can enhance job performance. The Purpose of this study is to investigate wheter rotation influences job satisfaction and permormance job sastifaction influences performance of 93 staffs using partial least square analysis. This study shows that rotation has asignificanly positive influences performances and rotation. Rotation is an effective way to enhance capability and knowledge, and minimize burnout, but it should consider the competency-based placement. Keyword : job rotation, job satisfaction, staff performance.

PEMBENTUKAN MODEL PEMBERDAYAAN MASYARAKAT MELALUI PENGEMBANGAN BUDAYA KEWIRAUSAHAAN UNTUK MENGURANGI PENGANGGURAN DAN KEMISKINAN Sukhemi, Sukhemi; Maisaroh, Siti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 1 (2019): JIAK
Publisher : P4M STIE Putra Bangsa

ABSTRACT   This study aims to examine the model’s formation that can reduce the problem of unemployment and poverty. In accordance with these objectives,  there are several principal problems studied in this research that are; (1) how the approach to poverty reduction programs should be made, (2) how the potential of local institutions' resources are able to act as virtuous circles to reduce the poverty, (3) how the community empowerment model system based on the potential of local wisdom resources and institutions local communities should be conducted in order to be able to significantly reduce the number of local poor community, independent and sustainable. This research was conducted at Muntuk Village due to it is classified as a backward village and it still has the good local wisdom potential to be developed further. This research applies participatory research method to the craftsmen group chosen as pioneer in forming the community empowerment model. The main subjects in this research are; craftsmen group and socio economic community societies at Muntuk Village. The subjects of this study are determined by purposive sampling. Data collection techniques are done through interview, FGD, and analytical descriptive analysis. The result of the research shows that the link and the integration among the bamboo handicraft industry, the local institution’s role, the entrepreneurship spirit and the work ethic of the craftsmen group through the entrepreneurial skills development and social entrepreneurship culture are able to be a virtuous circle or the virtue circle to cut the poverty problem, more independent and sustainable, from the original still powerless to be powerful. The strengthening of empowerment model supported by the strength of human capital, social capital, and also citizens participate actively, were increasingly able to produce a form of community empowerment model. Furthermore, the empowerment model is more strongly built through six pillars namely; industrial structure, entrepreneurship spirit, human capital and social capital factors, local institution, infrastructure and conductive environment. All sub-systems in each of these pillars are interconnected in a system namely community empowerment system model through the development of an entrepreneurial culture to alleviate unemployment and poverty. Keywords : Empowerment Model, Enterpreneur Culture, Unemployment and Poverty

Evaluasi Prosedur Penyusunan Anggaran dan Penetapan Anggaran Kaharti, Eni
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 2 (2019): JIAK
Publisher : P4M STIE Putra Bangsa

Abstract This research aimed to identify the roles of budget as a means of planning, controlling, and decision making at a hotel company, namely VSSB. This research evaluated budgeting process using the guidelines of Anthony and Govindarajan (2011) and Nafarin (2013). Budgetary control was evaluated in two ways, namely: (1) evaluation of budget implementation, (2) evaluation of budget achievement. The evaluation of calculating cost of room sold is a basis for determining a selling price by giving discounts. Cost classification is required in deciding budget management (Supriyono, 1989). Costs are classified according to their purpose. The results of this research indicated that the procedure for making budget in VSSB 2018 was normatively in compliance with budgeting procedure. GOP generated by VSSB could be classified as low budget (below 40%). In Seminyak Bali, VSSB was regarded as a leader in the hotel business based on hotel competitor report. The simulation of the basic room costs in VSSB was already proper so that giving  discounts would not result in loss. Keywords: budget, planning, controlling, decision making, cost classification, BEP analysis and      CVP analysis.

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