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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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Analisa Komparatif Profitabilitas Perusahaan dalam Penerapan PSAK 71 (studi kasus PT Indosat Tbk.) shyfa, vayolla naurah
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.v7i2.4824

Abstract

The latest IFRS implementation which caused the change of PSAK 55 to PSAK 77 to become a new challenge for various corporate sectors in Indonesia The Financial Accounting Standards Board (DSAK) has conveyed related to PSAK 71 since 2017 and its early implementation is allowed, meanwhile DSAK implements related obligations implementation of PSAK 71 in 2020 in stages. PT ISAT Tbk. is one of the companies that carried out early implementation of PSAK 71, namely in 2018. This research is a comparative study with a qualitative approach with secondary data sources, namely the company's financial statements for the 2017-2018 period. With the aim of knowing how to analyze the company's profitability when using PSAK 55 (2017) and when applying PSAK 71 (2018) early. In the research conducted, it was found that the company's profitability ratio decreased in 2018 compared to 2017 before the application of PSAK 71.Keywords: Profitability Analysis, PSAK 71, PSAK 55
PENGARUH CAR, NPF, DAN FDR TERHADAP ROA PADA BANK SYARIAH PERIODE 2015-2019 Rizpawa, Alfina Septia; Diana, Nana
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.v7i2.4870

Abstract

Penelitian ini bertujuan untuk melihat bagaimana secara parsial dan simultan rasio keuangan yang terdiri dari CAR, NPF, dan FDR berpengaruh terhadap ROA. Populasi dalam penelitian terdiri dari total keseluruhan Bank Umum Syariah yang tercantum di Otoritas Jasa Keuangan selama periode tahun 2015-2019. Dari populasi tersebut dihasilkan sampel sebanyak 8 Bank Umum Syariah. Adapun dalam pemilihan sampel tersebut digunakan teknik purposive sampling. Data sekunder yang terdiri dari laporan keuangan dan laporan tahunan merupakan jenis data untuk penelitian ini, di mana laporan-laporan tersebut tersaji pada tiap-tiap situs resmi milik bank yang menjadi sampel penelitian ini. Metode analisis yang digunakan untuk menganalisis data penelitian yakni analisis regresi linier berganda dengan menggunakan alat berupa aplikasi SPSS (Statistical Product and Service Solutions). Dari kegiatan mengnalisis data dihasilkan simpulan pernyataan bahwa secara parsial, CAR dan FDR tidak berpengaruh kepada ROA, sedangkan NPF berpengaruh negatif kepada ROA. Sementara secara simultan rasio keuangan yang terdiri dari CAR, NPF, dan FDR memilik pengaruh terhadap ROA.
Pengaruh Biaya Overhead Pabrik (BOP) dan Biaya Tenaga Kerja Langsung terhadap Harga Pokok Produksi di PT.Azmindo Baja Cakrabuana medianty, sofi
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.v7i2.4821

Abstract

This research was motivated by the cost of goods manufactured which experienced ups and downs, the problem in this study was whether factory overhead costs and direct labor costs had a partial or simultaneous positiveeffect on PT.Azmindo Baja Cakrabuana.This study aims to determine the effect of factory overhead costs and direct labor costs on the cost of production. The method used in this study is the quantitative method, the result show that partially positive effect between the variable factory overhead costs (X1) on the costs of goods manufactured (Y) with t-count value of 2,023 and also t-tabel of 60 data, which is 2,002 which it means that the t count is greater that the t table (2,023 > 2,002), then the significant value obtained is 0,048 < 0,05.  And also has a positive effect on the direct labor costs variable (X2) on the costs of goods manufactured (Y) with t-count value of 2,432 and a t-table value of data 60 which is 2,002 , which means that t-count is greater than t-table (2,432 > 2,002) and also obtained a significant value of 0,018 < 0,05. There is also a simultaneous posistive effect on the variabel factory overhead costs (X1) and direct labor costs (X2) on the variable cost of goods manufactured (Y) simultaneously with the calculated F value and F table of 6,095 and the F table value of 3,159 , the calculated F value is more greater than the F table value (6,095 > 3, 159) with a significant level of 0,004 < 0,05.  Keywords : Factory overhead costs, Direct labor costs, Cost of goods manufactured
PENGARUH RETURN ON EQUITY DAN DEBT TO EQUITY RATIO TERHADAP RETURN SAHAM Putiarani, Anggita Tania
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.v7i2.4910

Abstract

An investor should consider what things affect the rate of return of the stock before investing. Therefore, this research intends to see whether there is an influence between Return On Equity and Debt to Equity Ratio on the stock return of the sample companies. Purposive Sampling method was used in determining the sample with several criteria and getting 35 samples from the selected Food and Beverages Company. This research takes data from the Indonesian stock exchange. Stock Return is positively influenced by ROE and not influenced by DER, this result is shown from the Partial Test (t test). ROE and DER have a simultaneous effect on Stock Return, this is indicated by the simultaneous test (f test).
MEMBANGUN KETAHANAN FINANSIAL DENGAN MENANGKAL BIAS KEUANGAN: EDUKASI UNTUK MASYARAKAT DI WILAYAH SUB-URBAN Farizya, Abidara Wahyu; Rusdiana, Aura Ratu; Oktasyadita, Nasywa; Mulyantini, Sri; Fadila, Ardhiani
COMPETITIVE Vol 8, No 1 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i1.11544

Abstract

Sub-urban communities often have characteristics that can lead to financial bias. Most sub-urban communities tend to have lower income levels, limited access to formal financial institutions, relatively low levels of financial education and literacy, and lack of exposure to financial information and education. The objective of this socialization program is to provide useful financial bias knowledge for communities in Sukabumi, Cibubur, and Pejaten areas to manage their finances more effectively. The methods used were observation, in-depth interviews, socialization and mentoring, and evaluation by providing questionnaires through google form. The results showed that before the socialization, 96.7% of respondents from Sukabumi, Cibubur, and Pejaten did not know framing bias, availability heuristic bias, self attribution bias, and representativeness bias and 93.3% did not know herding bias. After socialization, 100% of respondents were able to understand well framing bias, herding bias, self attribution bias, and representativeness bias and 96.7% were able to understand well availability heuristic bias.
PENGARUH ETIKA DAN KOMPENSASI TERHADAP KINERJA APARAT PENGAWASAN INTERN PEMERINTAH (APIP) DI INSPEKTORAT KABUPATEN TULUNGAGUNG Anam, Huda Khoirul; Satyawan, Made Dudy
COMPETITIVE Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i2.11565

Abstract

This study aims to prove effect of ethic and compensation on the performance of the Government’s Internal Supervision Apparatus (APIP) in the Inspekctor of Tulungagung district. The reseacrhers interested to study performance APIP as dependent variabel, while of ethic and compensation use for independent variables. Of the 31 respondents used in this study are apips. Data retrieval is made through a direct distribution of the questionnaire to the responders. The inputs measure a likert range 1 scale (strongly disagrees) to 10 strongly agree to a variety of answers. Testing mechanisms include msi testing for interval data to ordinal, test of data quality, test of classic assumptions, linear regression berganda analysis using a version 23 SPSS device used for processing research data showing that ethics and compensation have a positive effect on the performance of the apip government inter-government surveillance apparatus (apip) in the inspector of tulunggreat district, With a percentage of influence of 49.7% while 50.3% is affected by other variables.
PENGARUH LITERASI KEUANGAN DAN GAYA HIDUP TERHADAP PENGELOLAAN KEUANGAN PADA GENERASI Z DI KOTA MEDAN DIMEDIASI OLEH PERILAKU KONSUMTIF Putri, Linzzy Pratami; Christiana, Irma; Febriaty, Hastina; Safira, Mutiara
COMPETITIVE Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i2.11504

Abstract

Born in the modern era with easy access Generation Z was born in the modern era with easy access to technology which continues to develop resulting in ease of accessing all needs via the internet but because of this lifestyle. Generation Z has access to better technology than previous generations. Generation Z has a lack of financial management skills which causes them to experience difficulty in managing their finances. The aim of this research is to examine and analyze the influence of Financial Literacy and Lifestyle on Financial Management in Generation Z in Medan City, mediated by consumer behavior directly or indirectly. The approach used in this research is a quantitative approach. The population in this study is Generation Z located in Medan City with the districts of Medan Helvetia, Medan Marelan, East Medan, West Medan, Medan Deli whose numbers are unknown. The sample in this study used the Nonprobability Sampling method with an Incidental Sampling technique totaling 100 Generation Z people. The data collection technique in this research used a questionnaire technique. Data processing in this research uses the PLS (Partial Least Square) software program. The results of this research prove that Financial Literacy directly has a significant influence on Financial Management of Generation Z in Medan City, Lifestyle has a significant influence on Financial Management of Generation Z in Medan City, Financial Literacy has a significant influence on Consumer Behavior of Generation Z in Medan City, Lifestyle has a significant effect on Consumptive Behavior in Generation Z in Medan City, Consumptive Behavior has no significant effect on Financial Management in Generation Z in Medan City, Financial Literacy has no significant effect on Financial Management through Consumptive Behavior in Generation Z in Medan City, and Lifestyle has no effect significant impact on Financial Management through Consumptive Behavior in Generation Z in Medan City.
INTERNALISASI ETOS FASTABIQUL KHAIRAT DALAM PENGELOLAAN KEUANGAN MADRASAH Aripratiwi, Ratna Anggraini
COMPETITIVE Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i2.10553

Abstract

This research aims to construct the fastabiqul khairat ethos in the madrasah financial accountability process. Madrasas are one of the public sector organizations that provide educational services. The research method used is a qualitative method through the construction paradigm. So far, the accountability system applied is western in theory and tends to be pragmatic in nature. That accountability is only to interested parties. By constructing values in the fastabiqul khairat ethos, we are able to deliver a concept of sincerity accountability that has more religious value and prioritizes an attitude of trust. So that it can provide implications in terms of the resulting financial reports being more trustworthy and useful.
PENGARUH FINANCIAL DISTRESS, DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI Manik, Cornelius Tona; Taqi, Muhamad; Susanto, Denny
COMPETITIVE Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i2.11299

Abstract

A going concern audit opinion is an opinion given or issued by an independent auditor if the company is indicated to have doubts about business continuity (going concern). This research aims to examine the influence of financial distress and opinion shopping on the acceptance of going concern audit opinions with the audit committee as a moderating variable. This research is a type of quantitative research with the data used is secondary data in the form of annual reports of mining companies listed on the Indonesia Stock Exchange for the period 2017 to 2021. The number of samples taken was 23 companies using the purposive sampling method as a sampling technique. The data analysis technique used is logistic regression analysis and Moderated Regression Analysis using the IBM SPSS 25 application. Based on the results of the analysis, it is concluded financial distress and opinion shopping have a negative effect on the acceptance of going concern audit opinions. The result of the role of the moderating variable is that the audit committee is unable to moderate the influence of financial distress and opinion shopping on the acceptance of going concern audit opinions. 
STUDI TENTANG ISLAMIC SOCIAL REPORTING PADA BANK SYARIAH: PERAN UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE Fahitaratih, Syafira Maistin; Tubastuvi, Naelati; Purwidianti, Wida; Aryoko, Yudhistira Pradhipta
COMPETITIVE Vol 8, No 1 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i1.11302

Abstract

The Islamic Social Reporting Index measures the extent to which companies comply with Sharia principles in their annual reports, assessing the level of social transparency. These factors are company size, profitability, and leverage, advertising in this research is to assess its impact on Islamic Social Reporting. This research focuses on the population of Sharia Commercial Banks in Indonesia for the 2017-2022 period, specifically examining their annual reports. The sample size for this research is 15 Sharia Commercial Banks in Indonesia. with a total of 66 data. This research uses quantitative methodology. Islamic Social Reporting (ISR) uses the ISR index as a measuring tool applied in the annual reports of Islamic banking institutions. This research uses various data analysis methodologies, namely Descriptive Statistical Analysis, Classical Assumption Test, and Linear Regression Test using the SPSS application. The findings of this research show that there is a positive influence between company size and Islamic Social Reporting, while there is a negative impact between profitability and Islamic Social Reporting. Islamic Social Reporting remains unaffected by factors such as leverage.

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