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Atma Jaya Accounting Reseach (AJAR)
Published by Universitas Atma Jaya Makassar
ISSN : 2654590X     EISSN : 26560410     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Social Sciences Other
Atma Jaya Accounting Research ( AJAR ) jurnal peer-reviewed yang diterbitkan oleh Magister Akuntansi Universitas Atma Jaya Makassar dua kali setahun ( Februari dan Agustus). AJAR bertujuan mempublikasikan artikel di bidang akuntansi dan keuangan.
Arjuna Subject : -
Articles 128 Documents
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FRAUD PENTAGON AND POTENTIAL BANKRUPTCY AT PROPERTY & REAL ESTATE COMPANY Justin Axel Irawan; Weli Weli
AJAR Vol 5 No 02 (2022): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v5i02.341

Abstract

The purpose of this study is to analyze the effect of indicators on pentagon fraud on potential bankruptcy in property & real estate companies for the 2018 - 2020 reporting year. Pentagon fraud consists of indicators of pressure, rationalization, capability, arrogance, and opportunity while potential bankruptcy uses the Zmijewski model. Data was collected using content analysis methods from financial reports and annual reports obtained from the official website of the Indonesia Stock Exchange (IDX) and the company's official website. The method of data analysis was carried out using regression analysis with the help of SPSS software. The results of the analysis of 129 company report data show that only one indicator of the fraud pentagon has an effect on the potential for bankruptcy, namely pressure. There is no empirical support for other indicators, namely Rationalization, Capability, Arrogance and Opportunity for potential bankruptcy. This study provides a theoretical contribution to the study of the fraud pentagon and the potential for bankruptcy. A better understanding of indicators of fraud enables companies to prevent potential bankruptcy.
FINANCIAL PERFORMANCE ANALYSIS USING ECONOMIC VALUE ADDED, FINANCIAL VALUE ADDED, AND RETURN ON ASSET IN PT. BUANA Widya Widya; Sunarji Harahap; Elidawati Elidawati; Thomas Sumarsan Goh
AJAR Vol 5 No 02 (2022): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v5i02.342

Abstract

The company has goal of making profit so the company's performance increases well. The concept of measuring financial performance is done by making financial analysis such as measuring company finances with financial ratio analysis. Ratio analysis that can be used by companies is Economic Value Added (EVA), Financial Value Added (FVA), or Return On Assets (ROA). This research technique is a comparative descriptive analysis technique. Primary data were collected and obtained through observational interviews, documentation studies and literature studies, secondary data obtained from literature related to the research topic. Financial reports as the object of research. The results show the analysis of PT.BUANA's financial performance with EVA measurement has a positive increase from 2019 to 2020. Financial performance with EVA has a positive increase which can prove the company operates consistently. In profit, analysis of PT.BUANA's financial performance with the measurement of FVA experienced a negative decline from 2019 to 2020. A negative decline can prove the level of net income generated by the company cannot cover investment in assets in the company. Analysis of PT.BUANA's financial performance with ROA decreased in percentage from 2019 to 2020. This proves the company's ability to use capital and generate profits has decreased.
THE EFFECT OF NET PROFIT, ACCOUNT PAYABLE, CASH TURNOVER AND INVENTORY TURNOVER ON OPERATIONAL CASH FLOW IN PT. MULIA Henny Permata Sari; Sunarji Harahap; Elidawati Elidawati; Thomas Sumarsan Goh
AJAR Vol 5 No 02 (2022): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v5i02.343

Abstract

The company's financial statements are the final result of accounting activities (accounting cycle) that reflect the financial condition and results of the company's financial operations. are outside (external) the company. Therefore, financial statements can be used as a tool to communicate with the parties with the company's financial data (The dan Sugiono, 2015). Users of financial information include: investors, employees, creditors, suppliers, governments and the general public. The company's published financial statements are an important source of information for investors and creditors to be able to analyze the work of management in making profits and cash flows in the future (Simangunsong, et al, 2018). Users of financial statements such as investors and creditors are more interested in what will happen in the future. The company's performance parameters of concern are the components of cash flow and profit. The cash flow statement is one type of financial statement that has the entity's ability to generate cash flows in the future, the cash flow statement can be used as a tool to predict the company's future cash flows. Analysis of research data used in this study is multiple linear regression analysis model. Primary data were collected and obtained through observational interviews, documentation studies and literature studies, while secondary data were obtained from literature related to the research topic. The financial statements used as the object of research. The results showed that Net Profit had no effect on the Operating Cash Flow of PT. Mulia, Accounts Payable has a significant effect on the Operational Cash Flow of PT. Mulia, Cash Turnover has a significant effect on the Operational Cash Flow of PT. Mulia, Inventory Turnover has no effect on the Operational Cash Flow of PT. Mulia Mulia Abadi and Net Profit, Accounts Payable, Cash Turnover and Inventory Turnover have a significant effect on the Operational Cash Flow of PT. Mulia.
ANALYSIS OF OPTIMAL PORTFOLIO FORMATION USING SINGLE INDEX MODEL ON STOCKS INCLUDED IN THE LQ 45 MARKET INDEX ON THE INDONESIA STOCK EXCHANGE Eka Febrianti; Muchriana Muchran; Asri Jaya
AJAR Vol 5 No 02 (2022): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v5i02.345

Abstract

This study aims to determine the optimal stock portfolio using a single index model that is included in the LQ 45 index in the 2017 - 2021 period using the Single Index Model method. This study also aims to calculate the amount of return that will be generated when forming an optimal stock portfolio. The sample used in this study consisted of 28 fixed stocks that were included in the LQ 45 index between 2017 and 2021. The type of research used was descriptive quantitative. The data used in this research is quantitative data. The data used in this research is secondary data. Data analysis was performed using a single index model and calculations were performed using Microsoft Excel program. The data collection method used in this study uses documentation techniques. The results of this study indicate that: There are eight stocks included in the optimal stock portfolio based on the Single Index Model method, namely ADRO, BBRI, EXCL, ICBP, PGAS, PTPP, UNVR, WIKA. The ratio of funds worth investing in these stocks is ADRO 8%, BBRI 32%, EXCL 10%, ICBP 13%, PGAS 30%, PTPP 67%, UNVR 59%, WIKA 7%.
THE EFFECT OF FINANCIAL LITERACY AND FINANCIAL ATTITUDE ON THE USE OF DIGITAL WALLETS AMONG STUDENTS IN SURAKARTA CITY Brian Sutatama Kusumapradana; Siti Aisyah
AJAR Vol 5 No 02 (2022): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v5i02.346

Abstract

This research aims to determine the effect of financial literacy and financial attitude on the use of digital wallets among students in Surakarta City. This research is a quantitative research using primary data. Sampling was obtained by non-probability sampling method with purposive sampling technique. The sample used in this research was 100 students in the city of Surakarta. Research data obtained from the collection of questionnaires. The data analysis technique used in this research is multiple linear regression analysis. The results showed that (1) Financial Literacy and Financial Attitude had a positive effect on the Use of Digital Wallets among students, and (2) Financial Literacy and Financial Attitude together had a positive effect on the Use of Digital Wallets among students in Surakarta.
IMPLEMENTATION MODEL OF CORPORATE SOCIAL RESPONSIBILITY IN INCREASING SOCIAL CAPITAL ON PT JEMARI KARYA MANDIRI Halim Usman; Sumarno Sumarno; Andi Dahri AP
AJAR Vol 5 No 02 (2022): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v5i02.347

Abstract

Social capital is a set of informal values ​​or norms that are shared among members of a community group that are interrelated. A good measurement of social capital is when there is an agreement between the two parties, both the vision and goals of the organization have in common. Corporate Social Responsibility can be implemented through alternative models that can increase the social capital of the community, both from the economic, social, and cultural aspects in a sustainable manner. The purpose of this research is to determine the relationship between CSR implementation and increasing social capital of the community around the PT Jemari Karya Mandiri mine, as well as to find out the CSR implementation model of PT JKM in increasing the social capital of the community around the mine. The results of the study indicate that the implementation of the CSR model carried out by PT JKM is categorized as social capital because of one of the company's successes in business sustainability. Business sustainability can be seen from the organization's internal and external parties. The implementation of CSR which is categorized as social capital is when the company can convince the community that with the establishment of the company it can contribute to the community. A good measurement of social capital is when there is an agreement between the two parties, both the vision and goals of the organization have in common.
THE EFFECT OF INTELLECTUAL CAPITAL ON SUSTAINABLE GROWTH MODERATED BY THE GREEN INNOVATION STRATEGY Medeleen Florencia Kawilarang; Fransiskus E. Daromes; Paulus Tangke
AJAR Vol 6 No 01 (2023): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v6i01.365

Abstract

This research investigates the effect of intellectual capital on sustainable growth and investigates the moderating role of green innovation strategy in the relationship between intellectual capital and sustainable growth. This research collected 20 companies based on purposive sampling of all non-financial companies on the Indonesia Stock Exchange (IDX) period 2017-2020. The results show that intellectual capital has a negative and significant effect on sustainable growth. The findings also show that green innovation strategy is able to moderate the relationship between intellectual capital and sustainable growth. This research recommends positive values ​​in the green innovation strategy to control intellectual capital in order not to threaten the company's sustainability.
CUSTOMER LOYALTY TO SHARIA BANKING Muhammad Dwi Aprinandhi
AJAR Vol 6 No 01 (2023): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v6i01.394

Abstract

Islamic banking operates according to Islamic principles, does not charge interest in each of its activities, and applies profit sharing. This study aims to find out how consumer loyalty toward Islamic banking. This study uses a literature review research method to conclude customer loyalty toward Islamic banking. This study found that generally, consumer loyalty toward Islamic banking is due to Islamic banking being affiliated with religion, informative marketing campaigns carried out by banks, banking brands, and reputations that have emotional ties with consumers, and trust in products and services offered by banks, as well the unique characteristics based on sharia law, not because of the rate of return provided by Islamic banking. This study also shows that the implementation of CSR influences customer loyalty in Islamic banking carried out by banks and becomes the basis for recommending Islamic banking to others.
THE EFFECT OF ORGANIZATIONAL CULTURE, INTERNAL AUDIT, AND WHISTLEBLOWING SYSTEM ON FRAUD PREVENTION DURING THE COVID-19 PANDEMIC AT PT DWIMANUNGGAL KARYA INDONESIA Lainun Awanis; Dina Dwi Oktavia Rini
AJAR Vol 6 No 01 (2023): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v6i01.396

Abstract

This study aims to determine the effect of organizational culture, internal audit, and whistleblowing system on fraud prevention during the covid-19 pandemic at PT Dwimanunggal Karya Indonesia Sidoarjo. The method used in this research is quantitative method with primary data obtained from the distribution of questionnaires measured using a likert scale. This study uses a saturated sampling technique so that the entire population is used as a research sample with a total of 40 company’s employees as respondents. The analytical method used in this study is multiple linear regression analysis and the program used to analyze the data is using SPSS Statistics 26. The results show that organizational culture has no effect on fraud prevention during the covid-19 pandemic, internal audit has no effect on fraud prevention during the covid-19 pandemic, while the whistleblowing system has an effect on fraud prevention during the covid-19 pandemic.
FACTORS AFFECTING THE EFFICIENCY OF FINANCIAL PERFORMANCE BASED ON BPK AUDIT RESULTS Syarifahku Sayang; Kadir Kadir; Novita W. Respati
AJAR Vol 6 No 01 (2023): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v6i01.397

Abstract

The purpose of this research is to analyze and obtain empirical evidence regarding the factors that influence the Efficiency of Financial Performance based on the results of BPK audits. BPK Audit Results consist of Audit Opinion, Audit Findings, Follow-Up of Audit Results, and Timely Submission of Regional Government Financial Reports. The data used in this study is secondary data obtained from the inspection report. The population in this study were all provinces in Indonesia during the 2016-2018 research period. Based on existing criteria, the number of samples used is 23 provinces. The data were tested using multiple linear regression. The results of the study show that only follow-up audit results have a positive effect on the efficiency of financial performance. This indicates that the government which can follow up on findings in the previous period will have efficient financial performance in the future. Meanwhile, audit opinion, audit findings and timely submission of LKPD do not influence the efficiency of financial performance.

Page 6 of 13 | Total Record : 128

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