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INDONESIA
Jurnal Riset Akuntansi dan Keuangan
Published by Universitas Katolik Santo Thomas
ISSN : 24431079     EISSN : 27158136     DOI : http://dx.doi.org/10.1234/akuntansi
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi dan Keuangan, terbit sejak 2015, merupakan Media Riset Akuntansi dan Keuangan yang menyajikan artikel hasil penelitian (empiris) serta isu akuntansi dan keuangan terkini yang mencakup Akuntansi Keuangan, Akuntansi Biaya, Akuntansi Manajemen, Akuntansi Sektor Publik, Akuntansi International, Auditing dan Perpajakan, setiap naskah yang dikirimkan ke Jurnal Riset Akuntansi dan Keuangan akan ditelaah oleh dewan editor yang relevan. Jurnal Riset Akuntansi dan Keuangan terbit 2 kali dalam satu tahun yaitu pada bulan Maret dan September .
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 16 Documents
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Search results for , issue "Vol 10 No. 2 Tahun 2024" : 16 Documents clear
ANALISIS PENGARUH NPL, CAR, LDR, DAN ROA TERHADAP PENYALURAN KREDIT PADA PT BANK PEMBANGUNAN DAERAH JAWA TIMUR TBK Putri, Elvika Nungki Chintia; Winarko, Sigit Puji; Widiawati, Hestin Sri
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

This research was conducted to analyze the influence of non-performing loans, capital adequacy ratio, loan to deposit ratio, and return on assets on credit distribution at PT Bank Pembangunan Daerah Jawa Timur Tbk. The subject studied was PT Bank Pembangunan Daerah Jawa Timur Tbk and the objects used were financial ratios in the form of Non-Performing Loans, Capital Adequacy Ratio, Loan to Deposite Ratio, and Return on Assets where 32 data were obtained. This type of research is causality research with a quantitative approach. Data analysis techniques use classical assumption tests, multiple linear regression analysis, coefficient of determination tests, and hypothesis tests. The program used is IBM Statistical Product and Service Solution (SPSS) Version 23. The results of this research show that partially the NPL and LDR variables have a significant effect on Credit Distribution, while the CAR and ROA variables do not have a significant effect on Credit Distribution. Simultaneously, the NPL, CAR, LDR and ROA variables together have a significant effect on the Credit Distribution variable
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON ASSETS, DAN EARNING PER SHARE TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BEI PERIODE 2020-2023 Putri, Wilda Karisma; Puspita, Erna; Kurniawan, Andy
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

This research is motivated by the fact that stock returns are the main factor desired by investors when carrying out investment activities in the capital market. In before investing, investors should analyze financial performance the company, in order to get the expected return. To assess company’s financial performance, investors can pay attention to factors that can affect stock returns. The aim of this research is to know the infuence of the current ratio, debt to equity ratio, return on assets and earnings per share on stock returns both partially and simultaneously infrastructure sector companies listed on the Indonesian Stock Exchange period 2020-2023. This research uses a quantitative causality approach. Sample in this research, it was obtained using a purposive sampling method based on predetermined criteria, with a population of 57 sector companies infrastructur, and the number of samples that meet the criteria is a 12 companies. The data analysis method used is multiple linier regression analysis with using IBM SPSS Statistics 23 software. Conclusions from the research results these are (1) Current ratio, debt to equity ratio, return on assets and earning per share partially has a significant effect on stock return in the company infrastructure sector listed on the IDX. (2) Current ratio, Debt to Equity Ratio, Return On Assets dan Earning Per Share simultaneously have a significant effect on stock return in infrastructure sector companies that are flat on the Stock Exchange Indonesian Effect.
ANALISIS PENGELOLAAN ALOKASI DANA DESA DI DESA SIONGGANG TENGAH KECAMATAN LUMBAN JULU KABUPATEN TOBA TAHUN 2020-2022 Purba, Imelda Rimenda; Sitanggang, Melva; Gultom, Lamtiur Lidia
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

This study aims to determine whether the Management of Village Fund Allocation in Sionggang Tengah Village, Lumban Julu District, Toba Regency in 2020-2022 has been carried out in accordance with the Regulation of the Minister of Home Affairs Number 113 of 2014. The population of this study is the Budget Report and Realization of Village Income and Expenditure in Sionggang Tengah Village, Lumban Julu District, Toba Regency. The sample of this study is the Budget Report and Realization of Village Income and Expenditure in Sionggang Tengah Village, Lumban Julu District, Toba Regency in 2020-2022. The research methods used are documentation, interview, and questionnaire methods. The data analysis technique used is descriptive data analysis technique. The results of the study on Village Fund Allocation Management in Sionggang Tengah Village, Lumban Julu District, Toba Regency in 2020-2022 are not in accordance with Permendagri 113 of 2014. Because at the planning stage, the community was not directly involved, and at the accountability stage there were no notice boards or other media that made it easier for the community to find out about the management of allocations and villages. The suggestion that can be given is that it is necessary to involve the village community so that there is an opportunity for strategic ideas from the community to enter, and to create notice boards or other media to make it easier for the community to get information about Village Fund Allocations
PENGARUH BIAYA PRODUKSI TERHADAP LABA BERSIH DENGAN VOLUME PENJUALAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Lumbangaol, Romasi; Manik, Riri Swita
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

This study aims to analyze the effect of production costs on net profit and to examine that sales volume is a moderating variable in the relationship between production costs and net profit. The population of the study consists of textile and garment companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 period. The sample that met the criteria includes 11 companies over a 5-year observation period, resulting in a total of 55 analysis units. The data analysis techniques used are simple regression analysis and moderated regression analysis (MRA) with an interaction approach, utilizing SPSS version 25 The hypothesis testing results indicate that production costs have a positive and significant effect on the company's profit. Additionally, the interaction test or MRA shows that sales volume, as a moderating variable, can strengthen the moderation of production costs on net profit.
ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING DALAM MENENTUKAN HARGA POKOK KAMAR HOTEL PADA SIANTAR HOTEL Silalahi, Evelin Roma Riauli; Purba, Rosmeldawati; Naibaho, Pani Romauli Elisabet
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

The purpose of this research is to determine the calculation of the cost of hotel rooms using the Activity Based Costing method and to compare the cost of hotel rooms between the traditional method and the Activity Based Costing method. The population in this study consists of data on direct costs, indirect costs, and other expenses incurred by Siantar Hotel from its establishment in 1913 to the present. The sample in this study is data on direct costs, indirect costs, and other expenses incurred by Siantar Hotel during the year 2023. Data collection was conducted using documentary techniques. The data analysis technique used in this study is descriptive quantitative analysis. The research results show that there is a difference in the cost of rooms, with the Activity Based Costing method resulting in lower costs compared to the traditional method. For President Suite rooms, the difference is Rp. 224,043; for Suite rooms, Rp. 74.188; for Deluxe rooms, Rp. 15.173; for Executive rooms, Rp. 22.652; for Superior rooms, Rp. 19.217; for Standar New rooms, Rp. 77,564; for Standar Single rooms, Rp. 60.205; and for Standar Twin rooms, Rp. 5.565.
ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI KINERJA APARAT PENGAWAS INTERNAL PEMERINTAH DENGAN STRES KERJASEBAGAI VARIABEL MODERATING PADA INSPEKTORAT KABUPATEN HUMBANG HASUNDUTAN Naibaho, Pani Romauli Elisabet; Maksum, Azhar
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

This research aims to analyzing factors affecting performance of the APIP (Government Internal Supervisory Apparatus) at the Humbang Hasundutan Regency, using workplace stress as a moderating variable. The causal research which aims to identify the influence of independent variables on the dependent variable by analyzing and processing data in the form of numbers. The sample in this research was the Government Internal Supervisory Apparatus (APIP) of Humbang Hasundutan Regency, numbering 54 people. The results in this study show that the competency (Variable X1) has a positive and significant effect on the APIP performance (Variable Y). The results in this study show that the motivation variable as educational background as X3 has a positive and significant effect on the APIP performance variable Y. The results in this study show that the independence variable as between competency (Variables X1), motivation (variable X2), educational background (Variable X3), independence (variable X4), with APIP performance (Variable Z) at the Inspectorate of Humbang Hasundutan Regency.

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