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ACCOUNTHIK : Journal of Accounting and Finance

accounthink
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Published by Universitas Singaperbangsa Karawang

ISSN : 24599751 EISSN : 25483862 DOI : -

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

Accounthink is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, University of Singaperbangsa Karawang twice a year (March and October). Accounthink aims to publish articles in the field of accounting and finance that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world.

Arjuna Subject : -

Articles 8 Documents

Search results for , issue "Vol 1 No 02 (2016)" : 8 Documents clear

Analisis Komparatif Laporan Arus Kas Dalam Menilai Tingkat Likuiditas Pada PT Indosat Tbk. Periode 2009 – 2014 (Studi Empiris Pada Perusahaan Telekomunikasi Yang Terdaftar Di BEI) R. Aditya Kristamtomo Putra; Heikal Muhammad Zakaria
Accounthink Vol 1 No 02 (2016)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Companies have to publish cash flow statement in annual reporting because cash flow information as analyses tool of company performance for information users. The aim of this research is to find out and to evaluate the level of financial liquidity ratio, to reveal the role of cash flow information in measuring financial performance of PT. Indosat Tbk. PT Indosat Tbk. is a telecommunication company listed in Indonesian Stock Exchange (IDX) yang merupakan perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia. The data used is primary data like company’s financial statement. Data collection procedure used is literature review namely data collecting method from various information sources associated with cash flow statement analyses and financial statement analyses. The research results show that financial cash flow liquidity ratio of PT. Indosat Tbk. quite good and stable from 2009-2014. However, in 2009 ratio below the limit (dissatisfactory).

Pengaruh Profitabilitas Terhadap Harga Saham Perusahaan Manufaktur Pada Periode 2011-2015 Endang Mahpudin
Accounthink Vol 1 No 02 (2016)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

This research is aimed to analyze the influence of profitability on the price of manufacturing companies share in the period of 2011-2015. Manufacturing industry sector is the main component of national ekonomi and as significant role within national development.Manufacturing companies are parts of industrial sectors that continue to develop in the current business world, with a constantly high transaction value in the stock exchange market. Besides, manufacturing companies are enterprises which have the highest number of emitters, which give significant influence to stock trade happening in Indonesian Stock Exchange Market (ISX). The object of this research is the stock price of manufacturing companies which is influenced by profitability. Meanwhile the research subject is manufacturing enterprises listed on ISX.Method applied in this research is quantitative method with case study approach Annual Financial Report year 2011 through year 2015. This method is used to see the influence of profitability on the price of manufacturing company share through the use of simple linear regression analysis. Based on data analysis results on manufacturing enterprises listed on ISX from year 2011 through year 2015, which are represented by: (1) PT Astra Internasional Tbk.;(2) PT Holcim Indonesia Tbk.; dan (3) PT Gudang Garam Tbk.,it can be concluded that profitability has significant influence on stock price change. Based on determinant coefficient calculation, the level of profitability influence on stock price is discovered to be 20.8%. Macro factors, such as market, inflation level and interest rate, fiscal and monetary policy, economic and international businesssituation also has influence on stock price. Micro factors, such as company revenue, shared dividend, cash flow, industrial fundamental change, and investment behavior change (from stock to obligation) has influence on stock price as well.

The Influence of Compensation, Environment, Determination and Characteristic of Employees to Performance of Employees in PT Baruna Nusantara Eka . Qodaria
Accounthink Vol 1 No 02 (2016)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

This research aims to know to what extend the influence on compensation, environment, determination and characteristic of employees to toward their performance at PT. Baruna Nusantara Eka. The objects of this research are the employees of PT. Baruna Nusantara Eka in collecting the sample, this research used method of slovin formula, with the error sampling at 10%, of 75 employees. The data is collected through questionnaire distributed to PT. Baruna Nusantara Eka Perkasa employees. The data has been validated and realibility test before being analyzed. The analysis technique used in this research is double regression. The result shows that compensation, environment and characteristic of employees does not influence the performance, meanwhile the determination significantly influence in simultaneous test, compensation, environment, determination and characteristic of employees influence significantly.

Determinan Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) . Suparno
Accounthink Vol 1 No 02 (2016)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

This study is aimed to analyze and give empirical evidence that deviden policy, managerial ownership, and profitability, partially or simultaneously influence to companies value. Based on agency theory and deviden policy theory, this in line with phenomenon that manufacturing company’s increasing Indeks Harga Saham Gabungan (IHSG) still below average overall emitten’s IHSG. This research uses quantitative approach with 110 samples of manufacturing companies listed in Indonesian Stock Exchange (IDX) betweens 2009–2014. This research uses purposive sampling method. Data analyses technique use multiple linear regression. Result of this research show deviden policy significantly influence to companies value, while managerial ownership does’nt influence to companies value. However, companies value simultaniosly affected by all independent variable. This finding very interesting because the success of increasing companies value depend on capability of companies in empowering resources maximally, and depend on implementation of company’s policy. It is not because manager’s incentive.

Revolusi Pendidikan Etika Akuntan Indonesia: Membuktikan Spirit Pendidikan Tan Malaka Habib Muhammad Shahib
Accounthink Vol 1 No 02 (2016)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

The Ethics issue is one of the accountant global problems, including the accountant in Indonesia. Allegedly, the basic problem of why ethics issues always happened is based on the accountant education process. This paper is trying to examine an alternative education model based on Tan Malaka’s educational perspective that have a basis in the real situations of Indonesians and stand with the Indonesians’ interests. Hopefully, by using Tan Malaka’s educational perspective, it can deliver a new model of ethics education in accounting field and the ethical accountants in the future. Especially, the accountants that stand with the nation and Indonesians interests.

Pengaruh Sstem Informasi Akuntansi (SIA) Terhadap Kinerja Pegawai Dengan Budaya Organisasi Sebagai Variabel Intervening (Studi Empiris Pada Komisi Pemilihan Umum Daerah (KPUD) Kabupaten Karawang) Nanu Hasanuh
Accounthink Vol 1 No 02 (2016)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Accounting information system quality and organization culture associated with employee performance. Good accounting information system quality and organization culture perceived by employees can improve employee performance. System and values in organization will improve employee performance so that will impact on increasing overall business performance. This research was conducted at Kantor Pemilihan Umum Daerah (KPUD) Kabupaten Karawang. This research aims to analyze the influence of accounting information system moderated by organization culture to employee performance. Independent variable in this research is accounting information system quality, moderating variable is organization culture, and dependent variable is employee performance. Analyses used involve validity test, reliability test, classic assumption test, and hypothesis testing. Analyses result show that accounting information system quality has positive influence to employee performance and organization culture mediate accounting information system quality to employee performance.

Atribut Kualitas Audit di Indonesia: Perspektif Penyaji dan Pengguna Laporan Keuangan Samirah Dunakhir Samirah Dunakhir
Accounthink Vol 1 No 02 (2016)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

The project aims to investigate the attributes of audit quality in Indonesia by considering input from groups of audit clients and external statement users. Beside the facts of the important to consider the issue from different groups of stakeholders such as audit committee chairpersons and loan officers, there have been very few published empirical studies of perceived audit quality in Indonesia from those groups’ perspectives. This study attempts to address the gap by identifying the major attributes that enter into the determination of audit quality in Indonesia based on the perspectives of different groups of clients and external users. Survey questionnaires are sent to a random sample of the two groups. The result shows that there are significant difference perceptions between the groups.

Pengaruh Pembiayaan Gadai Emas dan Pembiayaan Ar-rum Terhadap Perolehan Laba Pegadaian Syariah Nana Diana
Accounthink Vol 1 No 02 (2016)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Pegadaian Sharia as a formal financial institution in the form of of Perum Pegadaian unit in Indonesia, which served to channel financing in the form of cash loans to people in need is based on sharia law lien is a matter that needs to get a positive response. In the most important Pegadaian Syariah is able to provide in accordance with the expected benefit society and eschew practices usury', qimar (speculation), and gharar (transparation). If seen from the main objective of more mashlahat capable of being a major capital Pegadaian Syariah getting customers to be able to channel gold mortgage financing (Ar-Rahn) and Ar-Rum financing that affect the company's profit Pegadaian Sharia. This study aimed to analyze the effect of mortgage financing gold to profit Pegadaian sharia, analyze Influence Financing Ar-Rum towards profit earnings Pegadaian Syariah, analyze Effect of partially financing Gold Pawn Against Financing Ar-Rum on Pegadaian Sharia and to analyze Influence Simultaneous Financing Pledge gold and Financing Ar-Rum towards profit earnings Pegadaian Sharia.The company can be viewed as a system that processes the inputs to produce outputs. Companies try to produce output that is higher than the value of the input in order to generate profits. Based on previous research and theories there are several factors that influence profitability including financing amount. This research has the framework in gold mortgage financing independent variable (Ar-Rahn) as a variable (X1) and Financing Ar-Rum as a variable (X2) effect on the dependent variable, namely profit companies pegadaian sharia (Y).This study population is data in the annual report published 2010-2014. The data in this study are included in the periodic data or time series and data collection using archival research and observations directly to the headquarters of PT Pegadaian (Persero). Answer the problems and hypothesis of the study used qualitative analysis techniques using classical assumption test. Engineering and analysis is performed with the aid ofa software program SPSS version 16. The results showed the number of mortgage financing gold (Ar-Rahn) has a significant positive effect on profit in the amount of 95.2%. While the amount of financing Ar-Rum has a positive effect though not too significantly by 29%. Number of mortgage financing gold (Ar-Rahn) and the amount of financing Ar-Rum simultaneously have a positive and significant impact on the profit is equal to 99%.

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Isro'iyatul Mubarokah

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Isro'iyatul Mubarokah

Contact Email isroiyatul.mubarokah@fe.unsika.ac.id

Phone -

Journal Mail Official isroiyatul.mubarokah@fe.unsika.ac.id

Editorial Address -

Location Kab. karawang, Jawa barat INDONESIA

Abstract

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Abstract

Contact Name
Isro'iyatul Mubarokah

Contact Email
isroiyatul.mubarokah@fe.unsika.ac.id

Phone
-

Journal Mail Official
isroiyatul.mubarokah@fe.unsika.ac.id

Editorial Address
-

Location
Kab. karawang,

Jawa barat

INDONESIA