Competitive Jurnal Akuntansi dan Keuangan
Subjek area COMPETITIVE meliputi: Auditing, Perpajakan, Akuntansi Keuangan, Akuntansi Syariah, Akuntansi Keperilakuan, Akuntansi Lingkungan, Akuntansi Manajemen, Sistem Informasi Akuntansi, Good Corporate Governance, Corporate Social Responsibility, Corporate Sustainability, dan Manajemen Keuangan.
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283 Documents
<![CDATA[PENGARUH ABNORMAL RETURN dan TRADING VOLUME ACTIVITY TERHADAP HARGA SAHAM ]]>
<![CDATA[Ananda, Cindy]]>
<![CDATA[ COMPETITIVE Vol 5, No 1 (2021): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/competitive.v5i1.5063
<![CDATA[The purpose of this study is to determine 1) the effect of abnormal return on stock price, 2) the effect of trading volume activity on stock price, 3) the effect between abnormal return and trading volume activity on stock prices. The variable in this study is the stock price, abnormal return, and trading volume activity. The method in this study is to use the quantitative. Population method used in this study. The research is a trading sector company listed on the Indonesia Stock Exchange and the sample used is 19 trading companies which are determined by purposive sampling. The data collection technique used in this study is to use secondary data and documentation. Based on the result research that has been carried out, it produces 1) simultaneously abnormal return and trading volume activity have a effect on stock price, 2) partially abnormal return has no effect on stock price, 3) trading volume activity partially has a effect the stock price of trading sector companies listed on the indonesia stock exchange period 2015-2019.]]>
<![CDATA[ANALISIS SISTEM PENGENDALIAN MANAJEMEN DALAM PERSEDIAAN BAHAN BAKU PADA GULA KACANG CAP WARDAH ]]>
<![CDATA[Febriningtias, Lintang]]>;
<![CDATA[Fauziah, Rahma Adibatul]]>;
<![CDATA[Utomo, Budi]]>
<![CDATA[ COMPETITIVE Vol 5, No 1 (2021): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/competitive.v5i1.4518
<![CDATA[Raw material inventory management control system is important in planning production needs. This study discusses the comparison between raw material inventory control using the EOQ method with company policies. Inventory control will incur costs including ordering costs, purchasing costs, maintenance costs, and storage costs. This study aims to analyze the optimal amount of peanut sugar raw material needed by Wardah Home Industry per 2019 period, the total cost of peanut sugar raw material inventory that must be incurred by Wardah Home Industry, the right time to reorder peanut sugar raw materials, large the ideal stock security that Wardah Home Industry must provide for the 2019 period. This research was conducted using descriptive research with a quantitative approach. The results show that the calculation using the EOQ method can help save the company's costs compared to the policies carried out by the company. Calculations carried out include calculating the frequency of purchasing raw materials, quantity of safety stock (safety stock), reorder time (reorder point), and calculation of total inventory cost (total inventory cost).]]>
<![CDATA[Pengaruh Investment Opportunity Set (IOS) Dan Good Corporate Governance (GCG) Terhadap Kinerja Keuangan ]]>
<![CDATA[Susanti, Susi]]>
<![CDATA[ COMPETITIVE Vol 5, No 1 (2021): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/competitive.v5i1.4950
<![CDATA[Abstarct. This study aims to obtain findings about the Effect of Investment Opportunity Set and Good Corporate Governance simultaneously on Financial Performance, Effect of Investment Opportunity Set and Good Corporate Governance partially on Financial Performance. The research design used in this research is quantitative. The subjects of this research are cement manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the objects in this study are the Investment Opportunity Set, Good Corporate Governance and Financial Performance in cement manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. The results of this study indicate that in the simultaneous and significant test of the Investment Opportunity Set and Good Corporate Governance on Financial Performance, the significance value of the F test is less than 0.05 or 0.004 <0.05 and the F count is greater than F table 2, 53 or 14,182 > 2.53. While in the partial test the Investment Opportunity Set has a significant and significant effect on Financial Performance, with a significance value of t test less than 0.05 or 0.000 <0.05 and t count greater than t table 2.004 or -7.488 < 2.004.]]>
<![CDATA[PENGARUH TINGKAT KECUKUPAN MODAL, RASIO PINJAMAN BERMASALAH DAN RASIO PINJAMAN DANA PIHAK KETIGA TERHADAP PROFITABILITAS ]]>
<![CDATA[Khodijah, Siti]]>
<![CDATA[ COMPETITIVE Vol 5, No 1 (2021): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/competitive.v5i1.5053
<![CDATA[Before investing, an investor must analyze the company's financial performance. Therefore, investors must know what factors affect profitability. For this reason, this research intends to see whether there is an impact between the level of capital adequacy, non-performing loans and the use of third party funds on the profitability of the sample companies. Purposive Sampling method is used in determining samples with certain criteria in order to obtain 5 samples. This study obtained data sources from the Annual Reports of each sample bank. Profitability is negatively affected by NPL and not influenced by CAR and LDR, this result is shown from the Partial Test (t test). CAR, NPL, and LDR have a simultaneous effect on profitability, this is indicated by the simultaneous test (f test).]]>
<![CDATA[Analisis Efektivitas Sistem Informasi Akuntansi Penggajian Karyawan Pada PT Golden Rooster Indonesia ]]>
<![CDATA[sari, Meila]]>
<![CDATA[ COMPETITIVE Vol 5, No 1 (2021): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/competitive.v5i1.5009
<![CDATA[Payroll accounting information systems are very influential in a company system, namely the implementation of employee payroll and decision making in the company. The purpose of this study is to analyze the application and effectiveness of the existing payroll accounting system at PT Golden Rooster Indonesia whether the system run by the company is effective and efficient in carrying out employee payroll and can overcome problems that arise in the employee payroll system. The method used in this research is using qualitative research methods with a descriptive approach. The research uses primary and secondary data sources, namely by observation, interviews and documentation where after the data is obtained it will be reduced then the data presentation and finally conclusions are drawn from the formulation of the problems found and to get the results. The results showed that the payroll accounting information system at PT Golden Rooster Indonesia was running well, the payroll system was computerized so as to make the payroll process more effective and efficient.Keywords: Payroll Accounting Information System, Effectiveness, Employees.]]>
<![CDATA[ANALISIS KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) ]]>
<![CDATA[Septahadi, Gelar]]>
<![CDATA[ COMPETITIVE Vol 5, No 1 (2021): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/competitive.v5i1.5093
<![CDATA[Hotel and restaurant tax contributions analysis in increasing local income (PAD) Sukabumi City.This study aim,s to see and Hotel and restaurant tax contributions analysis in increasing local income (PAD) in Sukabumi City. The method use is a qualitative method with a descriptive approach. Data collection techniques used were interviews,, documentation and literature. The data analysis technique used are: 1) Data Collection, 2) Data Reduction, 3) Data Presentation, 4) Drawing Conclution and Verification.The result of this suggest that hotel and restaurant tax revenues in the last 5 years have increased to 2019, with a significant decline in 2020. As for hotel and restaurant tax contributions to the county tax revenue, the years 2020 decline. This is because of the Covid-19 pandemic and the enforcement of governmental controls (PPKM). Because it eventually saw the government of sukabumi innovation in public services that made reporting and paying taxes easier and by regularly counseling taxes to taxpayers to raise tax awareness levels in paying taxes]]>
<![CDATA[Analisis Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Dana BOS ]]>
<![CDATA[Rosdiana, Rieza]]>
<![CDATA[ COMPETITIVE Vol 5, No 1 (2021): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/competitive.v5i1.5032
<![CDATA[This research was conducted on the school operational assistance fund (BOS) at SD Negeri Cigalasar. This study aims to determine how the accounting information system for the receipt and expenditure of BOS funds is. The object of this research is the receipt and expenditure of BOS funds. Testing is done by looking at the facts in the field regarding the acceptance of the system and also the BOS fund contest. This study uses a descriptive method with a qualitative approach. The type of data collection is by observing, documenting and interviewing the treasurer, principal, and school committee. The results of the study indicate that the accounting information system has been running well, this can be seen from the reports and evidence of each transaction, and in accordance with the applicable BOS technical guidelines.]]>
<![CDATA[PENGARUH ERM IMPLEMENTATION, INVENTORY INTENSITY, DAN CORPORATE IMAGE TERHADAP ECONOMIC PERFORMANCE ]]>
<![CDATA[Eksandy, Arry]]>;
<![CDATA[Sari, Riski Ulan]]>;
<![CDATA[Dewanti, Pratiwi]]>
<![CDATA[ COMPETITIVE Vol 5, No 2 (2021): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/competitive.v5i2.5067
<![CDATA[This study aims to examine the effect of ERM Implementation, Inventory Intensity and Corporate Image on the Economic Performance of Manufacturing Companies listed on the Indonesia Stock Exchange. This study uses a sample of Manufacturing Companies listed on the Indonesia Stock Exchange during the period 2015 – 2018. Based on the purposive sampling method, the number of Manufacturing Companies sampled in this study were 12 banks. Hypothesis testing using panel data regression analysis using the Eviews 9.0 program. The results of this study indicate that the coefficient of determination (Adjusted R-squared) has a value of 13.9% while the remaining 86.1% is influenced by other factors. The t-test shows that ERM Implementation has no effect on Economic Performance, Inventory Intensity has no effect on Economic Performance, and Corporate Image has no effect on Economic Performance. While the F test shows that together ERM Implementation, Inventory Intensity and Corporate Image have an effect on Economic Performance.]]>
<![CDATA[PENGARUH RETRUN ON ASSET, DAN DEBT EQUITY RATIO TERHADAP TINGKAT UNDERPRICING ]]>
<![CDATA[Wardana, Nanda Kusuma]]>
<![CDATA[ COMPETITIVE Vol 5, No 1 (2021): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/competitive.v5i1.4776
<![CDATA[this study’s purpose is to know the effect of return on asset (ROA), and debt equity ratio (DER) that do underpricing in Initial Public Offering (IPO). This research was a quantitive research, and for the data was use secondary data from Indonesia stock exchange website and company website. Company whom conduct an IPO on Indonesia Stock Exchange in 2015-2019 was the population on this research. The sample use purposive sampling method until get 50 company with the criteria. The method of data analyze used multiple linier regressions with the program IBM SPSS 25. The result of this study used T Test for ROA and DER was -1,133 and -1,138. And F test for sumultaneos had significant value was 0,570. It means Return on asset (ROA) and Debt equity ratio (DER) had not effect on underpricing even partial or simultaneous. ]]>
<![CDATA[PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE ]]>
<![CDATA[Noorica, Famela]]>;
<![CDATA[asalam, ardan gani]]>
<![CDATA[ COMPETITIVE Vol 5, No 2 (2021): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/competitive.v5i2.5041
<![CDATA[The purpose of this study is to simultaneously determine institutional ownership, managerial ownership, executive character of tax avoidance in consumer goods industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The object of this research is the consumer goods industrial sector companies listed on the Indonesia Stock Exchange (IDX) with a five-year research period from 2015 – 2019. The sample collection technique in this study uses purposive sampling. The number of samples studied were 70 samples. The implementation time used in this research is panel data, carried out by several stages of testing. The results show that institutional ownership, managerial ownership, and executive character simultaneously affect tax avoidance. Institutional ownership, managerial ownership, and executive character partially affect tax avoidance.]]>
