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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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PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN rahayu, siti sarah Santika
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.v7i2.4877

Abstract

This study aims to determine 1) The effect of the audit committee on firm value in food and baverage companies listed on the IDX for the 2016-2019 period 2) The effect of managerial ownership on firm value in food and baverage companies listed on the IDX for the 2016-2019 period 3) The effect of board independence commissioners on the value of companies in food and baverage companies listed on the IDX for the period 2016-2019. 4) The influence of Corporate Social Responsibility on the value of companies in food and baverage companies listed on the IDX for the period 2016-2019. The method used is quantitative data and associative approach. The sampling technique used was purposive sampling technique. The data analysis technique used Descriptive Analysis, Classical Assumption Test, Multiple Linear Regression Analysis, Hypothesis Testing, F Test and R2 Determination Test. The results showed: 1) The audit committee had no effect on firm value 2) Managerial ownership had a significant positive effect on firm value 3) Board of Commissioners had a significant positive effect on firm value 4) CSR had no effect on firm value.Keywords: Audit Committee, Managerial Ownership, Board of Commissioners, CSR, Company Value
PENGARUH TRANSPARANSI DAN AKUNTABILITAS PEMERINTAH DESA TERHADAP PENGELOLAAN ALOKASI DANA DESA Ependi, Agus Sihan
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.v7i2.4837

Abstract

This study aims to: (1) Find out how much transparency has an effect on the allocation of village funds. (2) Knowing how much influence accountability has on the allocation of village funds. (3) Knowing how much influence transparency and accountability have on the allocation of village funds. The object of this research is 10 villages located in Jampang Kulon sub-district. The data taken were 70 data consisting of: transparency, accountability and allocation of village funds. Data was collected by distributing questionnaires to each village via Google Froms. The data analysis tools used are validity and reliability tests, classical assumption tests and hypothesis testing. The results show that: (1) there is a significant positive effect of transparency on the allocation of village funds with a t-count value of 2.695 which is greater than t-table 1.994 with a significance value of 0.009; (2) there is a positive and significant effect of accountability on the allocation of village funds with a t-count value of 3.912 which is greater than the t-table value of 1.994 with a significance value of .000; (3) There is a significant positive effect between transparency and accountability on the allocation of village funds with a calculated F value of 16.360, which is greater than the F table value of 3.15 with a significant value of .000.
PENGARUH BOPO DAN NPF TERHADAP ROA Ahmad Jaelani
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.v7i2.4802

Abstract

Tujuan dari penelitian ini ialah mengetahui apakah pengaruh BOPO dan NPF terhadap ROA.  Populasi pada penelitian ini sebanyak 14 Bank Umum Syariah dengan teknik sampling yang dipergunakan ialah purposive sampling. Sampel yang diperoleh ialah 7 Bank Umum Syariah yang terdaftar di OJK. Dalam penelitian ini, regresi berganda digunakan guna melakukan pengujian hipotesis. Berdasarkan hasil uji simultan diketahui bahwa ROA dapat dipengaruhi oleh BOPO dan NPF secara bersama-sama. Berdasarkan uji parsial menghasilkan ROA dapat dipengaruhi oleh BOPO tetapi ROA tak dapat dipengaruhi oleh NPF.
Pengaruh Pemberdayaan dan Pendistribusian Zakat Konsumtif Terhadap Kesejahteraan Mustahiq Pada Program Sukabumi Sehat BAZNAS Kab Sukabumi awaliyah, hasna
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.v7i2.4912

Abstract

ABSTRACTThis study aims to explain the effect of empowerment and distribution on the welfare of mustahiq. The variables used in this study are Empowerment (X1), Distributing (X2), Welfare Mustahiq (X3). This research was conducted at BAZNAS Sukabumi Regency. Sources of data used are primary data sources obtained by means of questionnaires and structured interviews. The data analysis used is validity and reliability test and classical assumption test and hypothesis test. The benefits in this research are expected to enrich the repertoire of knowledge, especially in empowering and distributing zakat. the results of the research on the variable X1 to Y 0.000 <0.05 and the t-count value 4.058 > 1.984 and the research results from the X2 variable to Y 0.000 <0.05 and the t-count value 10.068 > 1.984 and the results of the X1 variable research and X2 results to the Y variable is 0.000 < 0.05 and f count 51.093 > f table value 3.09.Keywords: Empowerment, Distribution, Welfare Mustahiq.
PENGARUH PERPUTARAN KAS,PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS (Studi Kasus Sektor Industri Manufaktur Periode 2018-2020) Yasmin, Fanny
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.v7i2.4861

Abstract

Fanny Alicia Yasmin (1730611032) Universitas Muhammadiyah Sukabumi. Pengaruh Perputaran Piutang, Perputaran Kas, dan Perputaran PenyiapKan Terhadap Profitabilitas Perusahaan (Studi Kasus pada Sektor Industri Manufaktur Periode 2018-2020) (Pembimbing Andri Indrawan,S.E., M.Ak dan Idang Nurodin, S.Ip., M.M).Penelitian ini menjadi harapan bagi pelakunya untuk tahu pengaruh Perputaran piutang, perputaran kas, dan perputaran penyirang terhadap profitabilitas. Lok penelitian yang mana caranya caranya kuantitatif dengan cara asosiatif dan menggunakan data kedua yaitu data dari BEI (Bursa Efek Indonesia).Hasil penelitian ini historis dari hasil uji t (parsial) bahwa tak ada pengaruhnya secara positif dan makna antara variabel perputaran piutang (X1) terhadap profitabilitas (Y), perputaran kas (X2) terhadap profitabilitas (Y), dan perputaran penimpun (X3) terhadap profitabilitas (Y).. Dan secara simultan melalui uji f bahwa ada pengaruhnya positif dan penting antara perputaran piutang (X1), perputaran kas (X2), dan perputaran penimpun (X3) terhadap Profitabilitas (Y).Kata Kunci : Perputaran Piutang, Perputaran Kas, Perputaran Dalam,Profitabilitas.
Pertumbuhan Penjualan dan Likuiditas terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di BEI (sektor industri dasar dan kimia periode 2016-2020) rinjani, helbi permata
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.v7i2.4768

Abstract

ABSTRAK Helbi Permata Rinjani (1730611022) “Pengaruh Pertumbuhan Penjualan dan Likuiditas terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di BEI (Sektor Industry Dasar dan Kimia Periode 2016-2020)” Skripsi, Program Studi Akuntansi Fakultas Ekonomi Universitas Muhammadiyah Sukabumi 2021. Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan penjualan dan likuiditas terhadap profitabilitas perusahaan manufaktur sektor industri dasar dan kimia yang go public di Bursa Efek Indonesia periode 2016-2020. Variabel yang digunakan oleh penelitian ini yaitu Pertumbuhan Penjualan, Likuiditas (Current Ratio) dan Profitabilitas (Return on Assets). Teknik pengumpulan sampel telah dilakukan dengan menggunakan purposive sampling sebanyak 12 perusahaan. Teknik analisis yang digunakan adalah analisis regresi linear berganda dengan uji F dan uji T. Dengan hasil penelitian Pertumbuhan Penjualan berpengaruhh positif terhadap Profitabilitas (Return on Assets) dengan signifikan  0,027 < 0,05 dan <  (2,267>1,674), Likuiditas (Current Ratio) berpengaruh positif terhadap Profitabilitas (Return on Assets) dengan signifikan 0,054 < 0,05  dan <  (1,971>1,674), dan Pertumbuhna Penjualan, Likuiditas (Current Ratio) berpengaruh secara simultan terhadap Profitabilitas (Return on Assets) dengan signifikan 0,001<0,05  3,604>  3,168. Kata Kunci : Pertumbuhan Penjualan, Likuiditas, Profitabilitas  
Pengaruh Net Profit Margin, Current Ratio dan Debt to Equity Terhadap Pertumbuhan Laba Ardiansyah, Rizki
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.v7i2.4906

Abstract

The purpose of this study is to find out the effect of Net Profit Margin, Current Ratio and Debt to Equity on Profit Growth in State-Owned Enterprises (BUMN) for the 2016-2020 period. The independent variables used in this research are Net Profit Margin, Current Ratio and Debt to Equity and Profit Growth of the dependent variable.               The method in this study is a quantitative method with an associative approach. The population in this study were all State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period, totaling 20 companies. The sample in this study used a purposive sampling technique so that there were 7 companies that met the criteria. The data collection technique used is secondary data or secondary sources. The data analysis technique used is quantitative with classical assumption test analysis, multiple regression test, hypothesis testing and determinant coefficient test. The software used for data processing is SPSS 25 software.               The results of this study are Net Profit Margin partially has no effect on profit growth, Current Ratio partially does not affect profit growth and debt to equity partially has a negative and significant effect on profit growth. And Net Profit Margin, Current Ratio and Debt to Equity simultaneously have no effect on profit growth in State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange.
analisis sistem pelaksanaan lelang terhadap pendaptan asli daerah (PAD) di tempat pelelangan ikan (TPI) palabuhanratu diponegoro, muhammad
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.v7i2.4901

Abstract

Diponegoro (1630611112) Muhammadiyah University of Sukabumi. Analysis of the Auction Implementation System for Regional Original Revenue (PAD) at the Fish Auction Place (TPI) Palabuhanratu (Supervisors Deni Iskandar Z, M.AK., M.M. and Ade Sudarman, S.E., M.M)This study was made to find out the analysis of the auction system for Regional Original Revenue (PAD) at the Fish Auction Place (TPI) Palabuhanratu. This research was made using a qualitative method with a descriptive approach. The subject of this research is the Fish Auction Place (TPI) Palabuhanratu. While the objects of this research are fishermen, baskets and employees of TPI Palabuhanratu by covering the documents used, supporting records, and the establishment of an auction implementation system.The conclusions from the researchers of the fish auction system at TPI Palabuhanratu are carried out by auctioning the fish caught by fishermen and an open auction system in which the highest bidding results by baskets will win the auction. Each basket is required to deposit their capital with the TPI if they want to participate in the auction so that there is no delay in the payment process to fishermen. Although the fish auction system at TPI Palabuhanratu has not fully run optimally. Keywords: Fish Auction System, Local Revenue (PAD
ANALISIS PENERAPAN SISTEM PENGENDALIAN MANAJEMEN PADA KOPMEN MULIA RSUD MAJALAYA Hasyim, Muhammad Ardi Nupi; Jumiati, Meiliyani; Leba, Farny Elisabeth; Sulistian, Apriyani
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.v7i2.4765

Abstract

ABSTRAK Sistem pengendalian manajemen adalah suatu upaya sistematis yang dilakukan oleh suatu perusahaan untuk mencapai tujuannya secara efektif dan efisien. Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengetahui bagaimana penerapan sistem pengendalian manajemen yang dilakukan oleh Koperasi Konsumen Mulia RSUD Majalaya. Metode penelitian yang digunakan adalah deskriptif kualitatif. Hasil penelitian menunjukkan bahwa Koperasi Konsumen Mulia RSUD Majalaya telah menerapkan proses pengendalian manajemen yang efektif untuk menilai pelaksanaan dan langkah-langkah pengendalian yang telah dilaksanakan.Kata kunci : Ekonomi; Akuntansi; Pengelolaan; KooperatifABSTRAK Sistem pengendalian manajemen adalah suatu upaya sistematis yang dilakukan perusahaan untuk mencapai tujuan dengan cara yang efektif dan efisien. Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengetahui bagaimana penerapan sistem pengendalian yang dilakukan Koperasi Konsumen Mulia RSUD Majalaya. Metode penelitian yang digunakan adalah deskriptif kualitatif. Hasil penelitian menunjukkan bahwa Koperasi Konsumen Mulia RSUD Majalaya telah menerapkan proses pengendalian yang efektif untuk menilai dan mengukur pengendalian yang telah dilaksanakan.Kata kunci : Ekonomi; akuntansi; Manajemen; koperasi
Pengaruh Modal Pinjaman dan Kredit Bermasalah terhadap Profitabilitas Nugroho, Gatot Wahyu; Nurodin, Idang; Artiamara, Mutia
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.v7i2.4800

Abstract

 This study aims to: (1) Explain the effect of loan capital on profitability. (2) Explaining the effect of non-performing loans on profitability. (3) Explaining the effect of loan capital and non-performing loans on profitability. The variables used in this study are Loan Capital (X1), Non-performing Loans (X2), Profitability (X3). This research was conducted at the Citra Utama Credit Cooperative for the 2016-2020 period. The sampling technique in this study used a purpose sampling technique. Sources of data used are secondary data sources obtained by means of documentation and literature study.The data analysis used is non-parametric with classical assumption test in this study is normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis. Hypothesis test using t test, f test, and coefficient of determination. With the results of the research loan capital has no effect on profitability with the significance of the loan capital variable (X1) 0.073 > 0.05 and tcount < ttable (-1.852 < 2.002), non-performing loans have a negative effect on profitability with the significance of loan capital variable (X1) 0.044 > 0 .05 and tcount > ttable (-2.056 < 2.002), Loan capital, non-performing loans have a simultaneous effect on profitability with a significance of 0.072 > 0.05 Fcount that is 2.756 > Ftable 3.16.Keywords: Loan Capital, Non-performing Loans, Profitability

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