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INDONESIA
Competitive Jurnal Akuntansi dan Keuangan
Published by Universitas Muhammadiyah Tangerang
ISSN : 2615255X     EISSN : 2549791X     DOI : http://dx.doi.org/10.31000/
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 283 Documents
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Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah pada Usaha Mikro Kecil dan Menengah Maryana, Gina
COMPETITIVE Vol 7, No 2 (2023): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v7i2.4884

Abstract

This research was conducted to determine the application of Accounting Standards Finance for Micro, Small and Medium Entities in Micro, Small and Medium Enterprises at the MSME Red Brick Factory in Cicantayan District. The study uses a qualitative method by using the method descriptive. The autor uses data collection techniques by means of observation fieldwork, interviews, and documentation. The autor performs data analysis techniques by describing the result obtained from field observations, interviews, and documentation. The results of this study indicate that the MSME of The Red Brick Factory in Cicantayan District has not recorded financial statements in accordance with SAK EMKM. Factors that affect the non-implementation of recording financial statements in accordance with SAK EMKM, namely: external factors, is including lack of understanding and discipline of MSME actors in recording financial statements in accordance with SAK EMKM. External factors, including the absence of supervision from stakholders interests (stakeholders) regarding the importance of recording financial statements in accordance with SAK EMKM Keywords: SAK EMKM, Recording of Financial Statements, MSME. 
PENGARUH BOPO DAN CAR TERHADAP NPF (Studi Kasus Pada Bank Umum Syariah Tahun 2015-2020) Suteja, Siti Yuningsih
COMPETITIVE Vol 7, No 2 (2023): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v7i2.4845

Abstract

The purpose of this study is to determine whether the dependent variable in this study can be influenced by the independent variable. The population in this study were 14 Islamic Commercial Banks with the sampling technique used was purposive sampling. Obtained a sample of 5 Islamic Commercial Banks registered with the OJK. In this study, multiple regression was used to test the hypothesis. Based on the results of the simultaneous test, it is known that NPF can be affected by BOPO and CAR together. Based on the partial test, NPF can be affected by BOPO and NPF can be influenced by CAR.
ANALISIS FDR DAN BOPO YANG MEMPENGARUHI NPF (Studi Kasus Pada Bank Umum Syariah Tahun 2015-2020) rivaldy, yoga
COMPETITIVE Vol 7, No 2 (2023): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v7i2.4882

Abstract

The purpose of this research is to determine the effect of FDR and BOPO on ROA. Quantitative method is used as a method in this research. The population in this study consisted of 14 Islamic Commercial Banks and used Perposive Sampling sampling technique. Obtained a sample of 5 banks. This research gives the result that is. For the simultaneous f test that NPF can be affected by FDR and BOPO. The t-test shows that NPF cannot be affected by FDR but NPF can be significantly affected by BOPO. Keywords : FDR, BOPO and NPF                                                              
pengaruh leverage dan sales growth terhadap manajemen laba Ruswardana, Benyamin
COMPETITIVE Vol 7, No 2 (2023): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v7i2.4778

Abstract

AbstractThe purpose of this research is to examine the effect of leverage and sales growth on earnings management. The population in this research the companies in the manufacturing sector basic industry and chemical on the Indonesia Stock Exchange during period 2018 to 2020. This research use the sampling data of 24 firms. The sampling is based on the method of purposive sampling. The research is a quantitative research using classic assumption test and multiple linear regressions analysis.The result of this research shows that proportion of leverage have no significant effect on earning management. While sales growth has a significant positive effect on earning management. Keywords:Leverage, Sales Growth, Earning Management  
Pengaruh Perputaran Kas dan Perputaran Persediaan terhadap Profitabilitas Iskandar, M Aldo Reynaldo
COMPETITIVE Vol 7, No 2 (2023): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v7i2.4804

Abstract

ABSTRACTThis study aims to determine the effect of cash turnover and inventory turnover on profitability. The variables used in this study are cash turnover, inventory turnover and profitability. This research was conducted using quantitative methods with an associative approach.The population in this study is the financial statements of manufacturing companies in the consumer goods industry sub-sector for the 2017-2020 period as many as 11 companies. In this study, sampling was done with saturated sampling technique. Data collection techniques using secondary data. The data analysis technique used is the classical assumption test, multiple linear analysis, and hypothesis testing. The results of this study indicate that partially cash turnover has a negative and significant effect on profitability with the t test results of -3,082 with a significance value of 0.004, while the inventory turnover variable has a positive and significant effect on profitability with the t test results of 4.137 with a significance value of 0.000. Cash turnover and inventory turnover have a simultaneous effect on profitability with f test results of 9.633 with a significance value of 0.000. So it can be concluded that cash turnover and inventory turnover have an effect of only 32.0% on profitability and the rest is influenced by other factors not examined in this study. Keywords: Cash Turnover, Inventory Turnover, Profitability
PENGARUH CAR DAN FDR TERHADAP NPF (Studi Kasus Pada Bank Umum Syariah Tahun 2015-2020) Handayani, Fitri
COMPETITIVE Vol 7, No 2 (2023): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v7i2.4822

Abstract

The purpose of this study is to determine whether the dependent variable in this study can be influenced by the independent variable. The population in this study were 14 Islamic Commercial Banks with the sampling technique used was purposive sampling. Obtained a sample of 5 Islamic Commercial Banks registered with the OJK. In this study, multiple regression was used to test the hypothesis. Based on the results of the simultaneous test, it is known that NPF can be affected by CAR and FDR together. Based on the partial test, NPF can be affected by CAR but NPF cannot be affected by FDR.
PENGARUH BIAYA PRODUKSI DAN PENJUALAN BARANG DAGANG TERHADAP LABA (Studi Kasus Home Industri Tahu Sumedang Sari Bumi) Reva, Reva Tri Siti
COMPETITIVE Vol 7, No 2 (2023): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v7i2.4918

Abstract

Manufacturing companies are companies engaged in the manufacture of goods or products from raw materials that are processed to produce finished products that are ready to be sold to consumers. This study aims to analyze production costs, sales of merchandise on profits during the covid-19 pandemic at a home industry manufacturing company, Sumedang Sari Bumi. The method used is quantitative method, the data source is secondary data in the form of financial statements. The analysis used is a classic assumption test, and a correlation test to find the relationship between variables using financial statement data in 2015-2020. The objects contained in the research are production costs, sales and profits. The results of the study that the increase in production costs with raw materials and sales of merchandise affect the level of profit. In general, every company has a goal, namely to earn profits for the survival of the company. The results obtained by the tests conducted using SPSS show that the variable production costs have a significant effect on profits and sales of merchandise have a significant effect on profits. So it can be concluded that the costs of production and sales of merchandise have a significant effect on profits.
PENGARUH CAR DAN BOPO TERHADAP ROA (Studi Kasus Pada Bank Umum Syariah Tahun 2015-2016) Rusdiana, Melati
COMPETITIVE Vol 7, No 2 (2023): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v7i2.4846

Abstract

The purpose of this study is to determine whether the dependent variable in this study can be influenced by the independent variable. The population in this study were 14 Islamic Commercial Banks with the sampling technique used was purposive sampling. Obtained a sample of 10 Islamic Commercial Banks registered with the OJK. In this study, multiple regression was used to test the hypothesis. Based on the results of the simultaneous test, it is known that ROA can be affected by CAR and BOPO together. Based on the partial test, ROA not can be affected by CAR and ROA can be influenced by BOPO
ANALISIS PENERAPAN PSAK 101 TENTANG PENYAJIAN LAPORAN KEUANGAN SYARIAH TERHADAP KUALITAS LAPORAN KEUANGAN SYARIAH PADA PT BANK SYARIAH INDONESIA (SURADE) DAN BAZNAS KABUPATEN SUKABUMI Mutiara, Tia; Kartini, Tina; Nugroho, Gatot Wahyu
COMPETITIVE Vol 7, No 2 (2023): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v7i2.4794

Abstract

This study aims to determine how the implementation of PSAK 101: presentation of Islamic financial statements on Islamic entities that have been mentioned in PSAK 101 which includes Bank, Insurance, Waqf and Amil entities. This research was conducted on Bank and Amil entities, case studi on BAZNAS Sukabumi Regency and Bank Syariah Indonesia Tbk (Surade).  The method used in this study is a qualitative descriptive method. Where the researcher is the key instrument, and the data collection technique is done by triangulation (combined) data is inductive/qualitative. From the results of the studi, it was concluded that PT Bank Syariah Indonesia Tbk (Surade) was not in accordance with PSAK 101, there were several formats and account names that were not appropriate. And does not explain cash flow reports, reports on changes in equity, reports on receipts and distribution of zakat funds, report on receipts and uses of benevolent  funds, and CALK. Meanwhile, BAZNAS Sukabumi Regency is in line with PSAK 101. However,there are several formats and account names that do not match. Also, there is not report on changes in assets under management.
Analisis Pembiayaan Murabahah Bermasalah (Studi Kasus pada BMT Nurul Ummah) Syukia Rahma, Fujianti Lestari
COMPETITIVE Vol 7, No 2 (2023): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v7i2.4770

Abstract

Analysis of Problematic Murabahah Financing (Case Study on BMT Nurul Ummah). Thesis, Accounting Study Program, Faculty of Economics, University of Muhammadiyah Sukabumi 2021.Murabahah is one of the finanving that is in great demand by many people, from some financing that is in a sharia financial institution, murabahah must have a fairly large number of customers. However, many customers do not guarantee the smoothness that occurs in the financing. In the last 2 years, BMT Nurul Ummah has experienced a decline quality of murabahah financing. There are several factors that make murabahah problematic, one of which in a weak analysisi, in addition to goverment policies during the Covid-19 pandemic. In addition to factors, there is also a solution, one of which is by implementing restructuring.Keywords: Murabahah, Problematic Financing rescue, Restructuring..

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