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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<![CDATA[PENGARUH INFLASI DAN SUKU BUNGA BI TERHADAP RETURN OF ASSET (ROA) DI PT.BANK DANAMON INDONESIA TBK PERIODE 2015-2019 ]]>
<![CDATA[Zahra, Firlia Adnina]]>;
<![CDATA[Manda, Gusganda Suria]]>
<![CDATA[ COMPETITIVE Vol 7, No 1 (2023): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/competitive.v7i1.4710
<![CDATA[It is undeniable, almost all banks in Indonesia have an important role for the country's economy. The purpose of this study is to determine whether inflation and interest rates at Bank Indonesia have an influence on the Return Of Assets (ROA) at Bank Danamon for the 2015-2019 period. In the period from 2015 to 2019, interest rates at Bank Indonesia and inflation increased and decreased. The secondary data used in this study were taken through the IDX and the official website of Bank Danamon itself. Then, the quantitative research method becomes the method in this study, where the data to be processed is the annualnfinancial statements ofnBank Danamon for the 2015 to 2019 period. It can be concluded that a significant relationship is not seen in the inflation variable and BI interest rates on the Return Of Assets (ROA) variable. ]]>
<![CDATA[Analisis Laporan Keuangan Universitas Airlangga berdasarkan PSAK No 45 ]]>
<![CDATA[Ryski Dian Nugraha]]>
<![CDATA[ COMPETITIVE Vol 6, No 2 (2022): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/competitive.v6i2.4482
<![CDATA[Tujuan dari penelitian ini ialah untuk menganalisa laporan keuangan di Universitas Airlangga. Apakah universitas Airlangga menerapkan PSAK No. 45 atau tidak dalam penyusunan laporan keuangan. Jenis Penelitian yang dipakai yakni bersifat Deskriptif. Teknik analisis data yang dipergunakan ialah dengan cara mengambil data-data keunagan mengenai pengelolaan asset serta informasi lainnya pada universitas Airlangga serta mengambil teori-teori yang memiliki persamaan dengan masalah-masalah yang ada di penelitian ini. Hasil penelitian menunjukkan bahwa Universitas Airlangga sudah menerapkan laporan keuangan sesuai dengan PSAK No. 45 maka dari itu terlihat bahwa membaiknya akuntabilitas publik yang berdampak pada semakin dipercayanya Universitas Airlangga]]>
<![CDATA[Pengembangan Sistem Informasi Akuntansi Berbasis Web Untuk Laporan Keuangan Pada Usaha Kecil Menengah (UKM) ]]>
<![CDATA[Prasakti, Tungki Reza]]>
<![CDATA[ COMPETITIVE Vol 7, No 1 (2023): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/competitive.v7i1.4723
<![CDATA[Penelitian ini bertujuan untuk mengembangkan suatu Sistem Informasi Akuntansi terkomputerisasi dengan basis web yang dikhususkan untuk usaha kecil menengah (UKM) karena kebanyakan para pelaku usaha UKM masih melakukan pencatatan serta pelaporan keuangannya dengan cara manual sehingga menyebabkan beberapa masalah seperti kesalahan pencatatan, keterlambatan penyediaan laporan keuangan, sulitnya mengolah data keuangan apabila data transaksi cukup banyak. Pengembangan dari sistem informasi akuntansi ini menggunakan bahasa pemrograman Python dengan web framework Flask. Metode penelitian yang digunakan pada penelitian ini menggunakan pendekatan metode kualitatif. Hasil dari penelitian ini menunjukan bahwa penerapan sistem informasi terkomputerisasi pada salah satu UKM dapat mengatasi beberapa masalah yang berkaitan dengan pencatatan dan pelaporan keuangan. ]]>
<![CDATA[KARAKTERISTIK PERUSAHAAN, KOMISARIS INDEPENDEN DAN PENGUNGKAPAN SUSTAINABILITY REPORTING ]]>
<![CDATA[Setiadi, Iwan]]>;
<![CDATA[Abbas, Dirvi Surya]]>;
<![CDATA[Hidayat, Imam]]>
<![CDATA[ COMPETITIVE Vol 7, No 1 (2023): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/competitive.v7i1.7643
<![CDATA[The purpose of this study is to determine the influence of profitability, leverage, company size and independent board of commissioners on the disclosure of sustainability reports. The research design used in this research is a quantitative associative approach. The population in this study is companies in various industrial sectors listed on the Indonesia Stock Exchange for the 2017-2018 period. The sampling technique used in this study was a purposive sampling technique and was obtained from 12 company samples. The data analysis method used in this study is using the multiple linear regression data analysis method. The research data was obtained from the www.idx.co.id website. The results of the partial test show that profitability (ROE), company size and independent commissioners have no effect on the disclosure of the sustainability report. Meanwhile, leverage (DAR) has a positive effect on the disclosure of sustainability reports.]]>
<![CDATA[ELEMEN-ELEMEN YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR BARANG KONSUMSI ]]>
<![CDATA[Purwanti, Purwanti]]>;
<![CDATA[Sari, Petty Aprilia]]>;
<![CDATA[Suhariyanto, Suhariyanto]]>
<![CDATA[ COMPETITIVE Vol 7, No 1 (2023): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/competitive.v7i1.7795
<![CDATA[This study aims to find out empirically how the elements or factors of intangible assets, company size, funding decisions and profitability on increasing firm value. The presence of company value is very important because it is a good and bad picture of the state of a company and can be considered by potential investors before investing their funds in one company. The better to produce good company value, it is important for companies to explore possible fundamental factors that will have an impact on company value. The population used in this study are manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique in this study used purposive sampling method. Based on predetermined criteria obtained 9 companies. The method used in analyzing the data is using panel data regression with the help of Eviews version 9 which includes: descriptive statistics, model feasibility test, Chow test, Hausman test, Langrange multiplier test and coefficient of determination. The results of this study indicate that partially intangible assets and profitability have a significant effect on firm value, while firm size, funding decisions have no significant effect on profit growth.]]>
<![CDATA[PENGARUH RISIKO KREDIT DAN RISIKO PASAR TERHADAP TINGKAT PROFITABILITAS (ROA) ]]>
<![CDATA[banurea, saydan nikodemus]]>;
<![CDATA[Manda, Gusganda Suria]]>
<![CDATA[ COMPETITIVE Vol 7, No 2 (2023): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/competitive.v7i2.4819
<![CDATA[At this time, commercial banks are very helpful for the development of the Indonesian economy because almost all people use banking services. In a banking sector, it will definitely try to avoid external and internal risks. The aim of this research is to know either simultaneously or partially. In this study, the selected sample was BNI (Bank Negara Indonesia) for the period 2012-2019. The data collection technique in this study was secondary data. The analytical method used is multiple linear analysis using SPSS 25. The results of this study are credit risk and market risk have a significant effect simultaneously on profitability. The results showed that: (1) credit risk has a negative effect on profitability, this can be proven by 0.006 <0.05 and the t value of -1.102 <1.697. (2) Based on the results of the partial t test, it can be concluded that market risk has a sig value of 0.202> 0.05 and a value of t count -1.300 <2.032. So it can be concluded that market risk has a negative and significant effect on profitability. (3) simultaneous credit risk and market risk have a sig 0.20> 0.05 and the F count is 4.406> 3.28, it can be concluded that the variable credit risk and market risk simultaneously have a positive effect on profitability (ROA).]]>
<![CDATA[PENGARUH TEORI FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN ]]>
<![CDATA[Auliah Wililyadi, Siti Salwa]]>
<![CDATA[ COMPETITIVE Vol 7, No 2 (2023): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/competitive.v7i2.4780
<![CDATA[ABSTRACT This research aims to determine the influence of elements of fraud pentagon in cheating financial statements on banks listed on the Indonesia Stock Exchange. Sampling techniques in this study using purposive sampling techniques with the final sample there are 20 companies. Data analysis used is logistics regression analysis using IBM SPSS 25 applications. The results showed that: ineffective monitoring as a proxy of opportunity affects the cheating of financial statements, while financial targets as proxies of pressure, change in auditors as proxies of rationalization, change in director as a proxy of competence and frequent number of CEO's picture as a proxy of arrogance has no effect on financial report fraud. Keywords: Fraud, Financial Report Fraud, Pentagon Fraud]]>
<![CDATA[Penyusunan Laporan Keuangan Berdasarkan SAK EMKM pada PT. Saylendra Hexagon Global Technology ]]>
<![CDATA[Rosyana, Amelia]]>
<![CDATA[ COMPETITIVE Vol 7, No 2 (2023): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/competitive.v7i2.4825
<![CDATA[Masih banyaknya UMKM yang belum dapat membuat laporan keuangan sendiri meskipun sudah berbadan usaha perseroan terbatas (PT) yang masuk dalam kriteria UMKM. Hal tersebut terjadi karena ketidak tahuan pemilik terhadap ilmu akuntansi serta pedoman dalam penyusunan laporan keuangan EMKM Jika hal tersebut terjadi, hanya akan menjadi penghambat dalam permodalan dan pengajuan kredit pelaku UMKM. Tujuan dari penelitian ini yaitu menyusun laporan keuangan untuk perseroan terbatas yang termasuk kriteria UMKM berdasarkan Standar Akuntansi Keuangan EMKM. Pada penelitian ini digunakan metode penelitian kualitatif dengan hasil penelitian Penyusunan laporan Keuangan berdasarkan SAK EMKM.]]>
<![CDATA[Pengaruh Biaya Operasional Terhadap Pendapatan Operasional dan Non Performing Financing Terhadap Return On Assets Pada Bank Umum Syariah ]]>
<![CDATA[Rahmawati, Ayu Nur]]>
<![CDATA[ COMPETITIVE Vol 7, No 2 (2023): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/competitive.v7i2.4854
<![CDATA[Before investing, an investor must know what can affect the rate of return on company assets. For this reason, this study intends to see whether there is an effect between Operational Costs on Operating Income and Non-Performing Financing on the Return On Assets of the sample companies. Purposive Sampling method was used in determining the sample with certain criteria so that 40 samples were obtained from selected Islamic Commercial Banks. This study obtained data sources from the Financial Services Authority and the website of each sample bank. ROA is negatively affected by BOPO and positively influenced by NPF, this result is shown from the Partial Test (t test). BOPO and NPF have a simultaneous effect on ROA, this is indicated by the simultaneous test (f test).]]>
<![CDATA[ANALISIS SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA MENGELOLA & MENGATUR PERSEDIAAN DI GUDANG PT. XYZ TBK. SUMEDANG ]]>
<![CDATA[Resmiati, Novia]]>
<![CDATA[ COMPETITIVE Vol 7, No 2 (2023): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/competitive.v7i2.4810
<![CDATA[AbstractAnalysis of management control system on the performance of inventory in the warehouse of PT. XYZ Sumedang is an observational activity in order to present information on how manage the warehouse of PT. XYZ conducted in the Sumedang area as the second distributor after the Bandung branch The method used is by observation, and literature study, which supports the completion of the elements of the management control system. Based on the result of analysis carried out, it can be concluded that procedures for distribution of goods at PT. XYZ is clear and can be said to be good and in accordance with company regulations. The company already has a Standard Operational Procedure and application of management control system for distribution of goods PT. XYZ has been running well and effectively, because it has fulfilled the elements of the management control system. Key words: distribution, inventory, management control system]]>
