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Jurnal Proaksi
Published by Universitas Muhammadiyah Cirebon
ISSN : 2089127X     EISSN : 26859750     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Proaksi Jurnal Proaksi merupakan Jurnal Ekonomi yang diterbitkan oleh Program Studi Akuntansi Universitas Muhammadiyah Cirebon, menerima artikel ilmiah berupa hasil penelitian dan literatur dalam kajian Akuntansi dan Manajemen. Penerbit : Program Studi Akuntansi Fakultas Ekonomi Universitas Muhammadiyah Cirebon Frekwensi terbitan : 6 bulanan.
Arjuna Subject : -
Articles 332 Documents
 10   11   12   13   14 
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN CSR SEBAGAI VARIABEL MODERASI: IMPACT OF GOOD GOVERNANCE, FINANCIAL PERFORMANCE, AND FIRM SIZE ON FIRM VALUE WITH CORPORATE SOCIAL RESPONSIBILITY AS MODERATING VARIABELS Dewi Tamara Rahmadhani; Saiful Anwar
Jurnal Proaksi Vol. 8 No. 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.2103

Abstract

One tool for measuring profits is the value of the company, because it can help executives and managers to succeed in managing the company's finances. Shareholders certainly want a high company value reflected in the high value of shares as well. Therefore, it is believed to be able to provide a high level of well-being to shareholders. The purpose of the research is to test and prove that CSR strengthens the factors of firm value in company basic industrial and chemical manufacturing listed on Indonesia Stock Exchange in 2015-2019. This research type uses a quantitative research approach. Sample determining method using purposive sampling on 71 manufacturing companies that publish annual report in 5-year study period. Technique data analysis using PLS (Partial Least Square) by Warp PLS software version 7.0. From hypothesis testing results, it’s concluded that GCG has no effect on firm value, financial performance has a significant positive effect on firm value, firm size has a significant negative effect on firm value, and CSR as variabel moderator showed unable to moderate the impact of GCG, financial performace, and firm size againt firm value. Keywords: GCG, ROA, Size, CSR, Tobins’Q
THE EFFECT OF COMPETENCE, TRANSPARENCY, ACCOUNTABILITY, AND PARTICIPATION ON VILLAGE GOVERNMENT PERFORMANCE Tiara Kusuma Wardiyanti; Gideon Setyo Budiwitjaksono
Jurnal Proaksi Vol. 8 No. 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.2104

Abstract

This research takes relevant issues regarding competence, transparency, accountability community participation, and village government performance. This study aims to examine the effect of Competence, Transparency, Accountability, Participation on the Performance of the Panglungan Village Government, Wonosalam District, Jombang Regency. The method used is a quantitative method. The sampling technique used in this research is purposive sampling with certain criteria. This study uses primary data by collecting data using the questionnaire method by distributing questionnaires, then the Village Apparatus and the Panglungan Village Community fill out the questionnaire. The analysis technique in this study uses Partial Least Square (PLS) with WarpPLS 7.0 software. The Structural Equation Model (SEM) analysis method consists of two sub models, namely the measurement model or often called the outer model and the structural model or often called the inner model. Based on the test results, it can be concluded that competence has a positive effect on the performance of the Panglungan Village government. Transparency has a positive effect on the performance of the Panglungan Village government. Accountability does not have a positive effect on the performance of the Panglungan Village government. Participation has a positive effect on the performance of the Panglungan Village government. Keywords: Competence, Transparency, Accountability, Participation, Performance
PENGARUH PAJAK HIBURAN, PAJAK RESTORAN, DAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH PEMERINTAH KABUPATEN/KOTA DI JAWA TIMUR TAHUN 2011 – 2018 Muhamad Adyatma Olga; Sari Andayani
Jurnal Proaksi Vol. 8 No. 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.2172

Abstract

Penyumbang terbesar PAD kabupaten/kota Jawa Timur adalah sektor penerimaan pajak daerah. Hasil serta pendapatan yang diterima setiap daerah akan berbeda-beda. Pendapatan berbeda-beda menurut kabupaten/kota Jawa Timur dipilih untuk penelitian ini karena memiliki pengaruh yang signifikan terhadap pendapatan pajak hiburan, pendapatan pajak restoran, dan pendapatan pajak hotel. Penelitian ini bertujuan untuk menguji dan membuktikan pengaruh pajak hiburan, pajak restoran, dan pajak hotel terhadap Pendapatan Asli Daerah Pemerintah Kabupaten/Kota di Jawa Timur tahun 2011 - 2018. Jenis penelitian ini menggunakan peneitian kuantitatif dengan evaluasi model PLS. Sumber data penelitian bersifat sekunder, data yang diambil berupa informasi yang diperoleh dari laporan realisasi pajak daerah dan laporan realisasi anggaran Pemerintah Kota yang meliputi biaya pemungutan pajak hiburan, pajak restoran, pajak hotel, dan Pendapatan Asli Daerah Kabupaten/Kota di Jawa Timur selama periode penelitian (2011 - 2018). Pada penelitian ini metode pengumpulan data bersifat dokumentasi yaitu dengan mengunduh data laporan realisasi pajak daerah dan laporan realisasi anggaran Pemerintah Kabupaten/Kota historis dari situs resmi Badan Pengelolaan Keuangan dan Pajak Daerah dan Pemerintah Kota di Jawa Timur. Hasil penelitian disimpulkan bahwa Pajak Hiburan dan Pajak Hotel tidak berpengaruh dan negatif terhadap Pendapatan Asli Daerah. Sedangkan, Pajak Restoran berpengaruh dan negatif terhadap Pendapatan Asli Daerah. Adapun saran untuk penelitian selanjutnya alangkah baiknya memperluas sampel penelitian. Tidak hanya sebatas Pemerintah Kabupaten/Kota di Jawa timur, tetapi mencakup seluruh Indonesia sehingga dapat digeneralisasikan. Selain itu, dapat menambahkan faktor-faktor lain yang mempengaruhi Pendapatan Asli Daerah sebagai variabel dalam penelitian selanjutnya, seperti Pajak Reklame, Pajak Kendaraan. Kata Kunci : Pajak, Pajak Daerah, PAD
PERAN KEARIFAN LOKAL DALAM MEWUJUDKAN AKUNTABILITAS PENGELOLAAN KEUANGAN DESA Widiana Riska Wulandari; Aprina Nugrahesty Sulistya Hapsari
Jurnal Proaksi Vol. 8 No. 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.2195

Abstract

Penggelontoran dana desa yang besar dan terus meningkat dari tahun ke tahun nyatanya tidak sejalan dengan pengelolaan dana desa yang baik, hal ini terbukti dari ditemukannya penyelewengan dana desa yang terjadi di berbagai daerah hal ini dikarenakan salah satunya akibat kurangnya akuntabilitas pengelolaan dana desa. Penelitian ini bertujuan untuk mengeksplorasi peran kearifan lokal dalam mewujudkan akuntabilitas publik di dalam pengelolaan keuangan desa di Desa Kesongo, Kabupaten Semarang. Penelitian ini merupakan penelitian deskriptif kualitatif, sumber data dalam penelitian ini merupakan data primer yang diperoleh melalui wawancara mendalam dengan narasumber dan dokumentasi. Teknik analisis data yang digunakan yaitu reduksi data, penyajian data, dan penarikan simpulan. Hasil dan pembahasan dalam penelitian ini menunjukkan bahwa kearifan lokal di Desa Kesongo mampu untuk mendukung terwujudnya akuntabilitias pengelolaan keuangan desa, hal ini dikarenakan nilai-nilai luhur yang terkandung didalam tradisi-tradisi yang rutin dilaksanakan di Desa Kesongo yaitu sadranan dan merti desa. Kata Kunci : Akuntabilitas, Akuntansi, dan Kearifan Lokal
PENGARUH PEMAHAMAN ATAS SELF ASSESSMENT SYSTEM, KEADILAN DAN TARIF PAJAK TERHADAP PENGGELAPAN PAJAK PADA UMKM DI KABUPATEN BOJONEGORO Rizkya Ananda Bintarawati Yulianto; Novi Darmayanti; Isnaini Anniswati Rosyida
Jurnal Proaksi Vol. 8 No. 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.2198

Abstract

Saat ini pelaku UMKM memegang peranan yang penting terhadap perekonomian Negara, oleh karena itu tujuan dari penelitian ini untuk mengetahui pengaruh pemahaman atas Self Assessment System, Keadilan, dan Tarif Pajak Terhadap Penggelapan Pajak pada UMKM di Kabupaten Bojonegoro secara parsial maupun simultan. Populasi penelitian ini adalah seluruh seluruh UMKM di Kabupaten Bojonegoro yang berjumlah 78.012. Penelitian ini menggunakan dengan metode purposive sampling dan Insidental Sampling sehingga diperoleh 50 sampel. Penelitian ini menghasilkan temuan bahwa secara parsial pemahaman self assessment sytem tidak berpengaruh terhadap penggelapan pajak, sedangkan pemahaman keadilan dan pemahaman tarif pajak berpengaruh secara parsial terhadap penggelapan pajak. Secara simultan variabel bebas pemahaman self assessment sytem, pemahaman keadilan, pemahaman tarif pajak berpengaruh terhadap penggelapan pajak sebagai variabel terikat. Kata kunci : Self Assessment System, purposive sampling, Insidental Sampling, keadilan, dan tarif pajak.
DETERMINAN VOLATILITAS MAKRO EKONOMI TERHADAP NPL BANK JATENG Ivana Ampi Nugroho; Aftoni Sutanto; Riduan Riduan
Jurnal Proaksi Vol. 8 No. 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.2203

Abstract

Bank memiliki fungsi utama sebagai lembaga intermediasi yaitu menjadi perantara antara pemilik dana dan pihak yang akan mengelola dana. Risiko klasik yang menjadi pembahasan yang rumit bagi perbankan adalah risiko kredit. Risiko kredit menggunakan pengukuran berupa Non Performing Loan (NPL), kenyataan yang terjadi banyak faktor yang mempengaruhi tingkat kegagalan bayar debitur. Penelitian ini memiliki tujuan untuk menjelaskan tingkat keterkaitan volatilitas makro ekonomi dengan Non Performing Loan (NPL) pada Bank Jateng. Populasi yang digunakan periode tahun 2017-2020. Penelitian menggunakan variabel bebas Inflasi, Nilai Tukar dan BI 7 Days Repo. Variabel terikat yang dipakai adalah Non Performing Loan (NPL). Data diperoleh dengan teknik dokumentasi dan teknik analisis data menggunakan analisis regresi berganda. Pengujian memberikan hasil bahwa hipotesis pertama inflasi berpengaruh signifikan terhadap NPL hipotesis kedua nilai tukar memiliki pengaruh signifikan terhadap NPL, hipotesis ketiga BI 7 Days Repo tidak memiliki pengaruh signifikan terhadap NPL. Kata kunci : Inflasi,Nilai Tukar, BI 7 Days Repo/BI Rate dan NPL
Financial Distress Analysis of The Sminfra18 Index Share Return on Indonesia Stock Exchange Yuliandi Yuliandi; Dedi Budiman Hakim; Hendro Sasongko
Jurnal Proaksi Vol. 8 No. 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.1849

Abstract

The construction sector in Indonesia has a strategic contribution to the national economy. This can be seen clearly by the increasing development of office buildings, hotels, apartments and malls as well as road construction projects, toll roads, flyovers, and so on, this will have an impact on improving Indonesia's infrastructure. Along with the increase in market capitalization on the SMinfra18 Index, it becomes ironic when it is not accompanied by the performance, volume and value of the SMinfra18 Index which is still volatile. It is feared that this will lead to financial distress as a result of the Global Financial Crisis, so that many companies cannot fulfill their obligations to banks. Basically, financial distress becomes an interesting thing that business stakeholders need to know, especially management and investors. For management to be able to manage and maintain business performance, while for investors as an indicator of investment activities. The purpose of the study is related to 1) The condition of the financial performance of companies listed in SMInfra18. 2) Factors that affect SMInfra18 financial distress and 3) The relationship between financial distress and stock returns in SMInfra18. The analysis method used is panel data regression using Debt Service Coverage Ratio, Profitability Ratio (ROE), Liquidity Ratio (WC / TA), Activity Ratio (TATO), Efficiency Ratio (EBITDA / TA) and Leverage Ratio (DAR). The results provide an illustration that there are differences and financial distress conditions in each company and the grouping and conditions of financial distress and stock returns have not been able to have a unidirectional relationship from time to time.
THE EFFECT OF MANAGERIAL OWNERSHIP, PROFITABILITY AND INVESTMENT OPPORTUNITY SET ON CASH DIVIDENDS WITH LIQUIDITY AS MODERATING VARIABLES Moch. Topal Wildan
Jurnal Proaksi Vol. 8 No. 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.1863

Abstract

This study aims to determine the impact of managerial ownership, profitability, investment opportunity sets on cash dividends with liquidity as a moderating variable. The data in this study were obtained from the Indonesia Stock Exchange website. This type of research is qualitative research. The sampling technique in this study was purposive sampling with several criteria for food and beverage sub-sector companies for four consecutive years resulting in 18 companies. The analysis model used is moderated regression analysis (MRA). The results of this study indicate that managerial ownership and investment opportunity sets do not affect cash dividends. In contrast, profitability does affect cash dividends, and liquidity does not moderate managerial ownership, profitability and investment opportunity sets.
PENGARUH KINERJA KEUANGAN PEMERINTAH DAERAH TERHADAP ALOKASI BELANJA MODAL DI KABUPATEN/KOTA PROVINSI JAWA TIMUR Widya Yektining Darmastuti; Endah Susilowati; Oryza Tannar
Jurnal Proaksi Vol. 9 No. 1 (2022): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i1.1913

Abstract

Belanja modal mampu membawa dampak bagi pertumbuhan ekonomi dan kesejahteraan masyarakat, tetapi pengelolaan dan pelaksanaan belanja modal pada pemerintah daerah masih belum optimal. Pemerintah pusat telah menetapkan target perkiraan alokasi belanja kebutuhan pemerintah daerah sebesar 30 persen dari anggaran belanja daerah. Akan tetapi, pemerintah daerah di Provinsi Jawa Timur masih belum bisa memenuhi target yang ditetapkan dimana rata-rata alokasi belanja modal sekitar 20 persen saja. Melalui penelitian ini diharapkan dapat diketahui pengaruh kinerja keuangan pemerintah daerah yang berupa rasio efektifitas PAD, rasio efisiensi keuangan, dan rasio kemandirian daerah terhadap alokasi belanja modal di kabupaten/kota Provinsi Jawa Timur selama periode tahun 2015-2019. Hasil analisis regresi linier berganda menunjukkan bahwa secara parsial ada dua variabel yang memiliki pengaruh signifikan terhadap alokasi belanja modal yaitu rasio efisensi keuangan dan rasio kemandirian daerah, sedangkan variabel rasio efektivitas PAD tidak berpengaruh signifikan terhadap alokasi belanja modal. Kata Kunci: kinerja keuangan, rasio, belanja modal. Abstract Capital expenditure is able to bring an impact to economic growth and community welfare, but the management and implementation of capital expenditures in local governments is still not optimal. The central government has set an estimated target of allocation of local government needs at 30 percent of the regional spending budget. However, the local government in East Java Province is still unable to meet the target set where the average allocation of capital expenditure is about 20 percent. Through this research, it is expected to be known the influence of local government financial performance in the form of PAD effectiveness ratio, financial efficiency ratio, and regional independence ratio to capital expenditure allocation in districts / cities of East Java Province during the period 2015-2019. The results of multiple linear regression analysis showed that partially there are two variables that have a significant influence on capital expenditure allocation, namely the ratio of financial efficiency and the ratio of regional independence, while the pad effectiveness ratio variable has no significant effect on capital expenditure allocation. Keywords: financial performance, ratio, capital expenditure
PENGARUH PROFITABILITAS, LIKUDITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN MELALUI MODERASI INTELLECTUAL CAPITAL Ardra Radhyan Hafidh; Hero Priono
Jurnal Proaksi Vol. 9 No. 1 (2022): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i1.1915

Abstract

Company performance can be seen from the company value which is a benchmark for managers and investors in perceiving the state of the company. The purpose of this study is to empirically examine the effect of profitability, liquidity and leverage on company value with intellectual capital as a moderating variable in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This research is classified as quantitative research. The type of data used is secondary data in the form of annual financial reports of food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period downloaded from the official website of the Indonesia Stock Exchange. The technique used for sampling is purposive sampling method and the method used for hypothesis testing is inferential statistics. The findings of this study indicate that the Profitability variable on Company Value has a positive and significant effect, the Liquidity variable has a negative and insignificant effect on Company Value and the Leverage variable has a negative and significant effect on Company Value. Then the moderating variable Intellectual Capital proved unable to moderate the relationship between Profitability and Liquidity, while the moderating variable Intellectual Capital was proven to be able to moderate the relationship between Leverage and Company Value. Keywords: Profitability, Liquidity, Leverage, Intellectual Capital

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