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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 4 No 1 (2019)" : 8 Documents clear

Analisis Profitabilitas Pada Kinerja Keuangan (Studi Kasus pada PT. Jiwasraya (Persero) Regional Office I) Irvan Yoga Pardistya
Accounthink Vol 4 No 1 (2019)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

This study aims to analyze performance of company based on profitability. The data of study is financial report 2009-2012. The methode of study of deecrptive quantitavie when the data is processed to show financial perform with NPM (Net Profit Margin), Return on Asset (ROA) and Return on investment (ROI). The results show NPM, ROA & ROI have been decreased since 2010. Therefore, for the last 3 years company suffered a loss; 1. NPM decreased in 2010-2012 because the number of profits in the company decreased every year, 2. ROA has decreased in 2010-2012 because, the number of profits every year in the company has decreased as well. 3. ROI has decreased in 2010-2012 because, the amount of net income has increased which resulted in investment returns also increasing.

Pengaruh Struktur Kepemilikan Terhadap Manajemen Laba Pada Perbankan di Indonesia Ibnu Muttaqin
Accounthink Vol 4 No 1 (2019)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Important information for investors that contains information about the company's performance and its accomplishments over a certain period is included in the income statement. One of the qualitative characteristics of financial statements is that they are presented fairly. Public companies and private companies differ in their demands for accounting information and manager's opportunistic behavior. This study aims to obtain new empirical evidence whether there is an influence of ownership structure on earnings management in banks in Indonesia. The population used is all commercial banks in Indonesia in 2012-2014. Sample by using purposive sampling method. The procedure of collecting data by method of documentation. Hypothesis testing using Mann-Whitney U test. The results of the faithful representation side calculated by earnings management, obtained the earnings management of public banks higher than private banks and the difference is both significant. This result concluded that opportunistic behavior is more dominant than demand of high quality of accounting information at public bank in Indonesia.

Environmental Accounting Treatment in Mining Company Wenni Anggita
Accounthink Vol 4 No 1 (2019)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

The environmental problem in Indonesia is an important factor to be considered considering the impact of poor environmental management is becoming more apparent nowadays. The choice of environmental problems in this study is because this problem is closest to human life. The purpose of this resecarh to analyze environmental accounting treatment at PT. Timah (Persero) Tbk which concerns identification, recognition, measurement, presentation and disclosure. This study which conducted use primary and secondary data. This study is decriptive study with qualitative approach which is the method which done by collecting, preparing and analyzing the obtained data descriptively.The result of this resecarh found that environmental accounting treatment has been very effective. The financial statements of PT. Timah (Persero) Tbk has been in accordance to applicable financial accounting standards. However, the disclosure of the company’s environmental management cost still referring to the financial accounting standards (PSAK 33) which is no longer valid.

Kinerja Keuangan Bank Syariah di Indonesia Nugroho Heri Pramono; Ardian Widiarto
Accounthink Vol 4 No 1 (2019)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

This study aims to determine the effect of profit-sharing based financing, non-performing financing (NPF), Sharia Supervisory Board (DPS), zakat performing ratio (ZPR), inflation, and interest rates (BI rate) both simultaneously and partially on financial performance Islamic banks in Indonesia. The sample used in this study was 40 Islamic banks in Indonesia in 2012 until 2016. The sampling technique used was simple random sampling. The results showed that simultaneous profit-sharing based financing, non-performing financing (NPF), Sharia Supervisory Board (DPS), zakat performing ratio (ZPR), inflation, and interest rates (BI rate) variables had an effect on the financial performance of Islamic banks. Partially, the variables that influence the financial performance of Islamic banks are the variable non-performing financing (NPF) and the zakat performing ratio (ZPR). While variables that do not affect the financial performance of Islamic banks are profit-based financing variables, Sharia Supervisory Board (DPS), inflation, and interest rates (BI rate).

Pengaruh Pengungkapan Laporan Keberlanjutan Terhadap Harga Saham (Studi Empiris pada Perusahaan yang Menerbitkan Laporan Keberlanjutan dan Terdaftar di Bursa Efek Indonesia Tahun 2012 – 2014) Arif Rakhman; Heikal Muhammad Zakaria; Suhono Suhono
Accounthink Vol 4 No 1 (2019)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

The purpose of this research is to prove if any effect of Sustainability report on stock price. Sustainability report disclosure by the company is still rare because there is no standard assessment and also the company still considers this sustainability report is not very important for investors. Sustainability report assessment according to Global Reporting Initiative (GRI). The effect of Sustainability report disclosure measured by the total CSR disclosure score of each dimension based on GRI guideline in company’s annual reports . Hypothesis testing was performed using a regression model with a sample of 15 companies listed on the BEI consistently issuing sustainability reports using GRI guidelines during 2012-2014. The results of the research give empirical evidence that sustainabilty report disclosure have positive and significant effect on price. This study is useful for companies to know the benefits of issuing sustainability reports and also for investors to find out whether the shares of the companies issuing the sustainability report are worth or not.

Evaluasi Akuntabilitas dan Efektivitas Pengelolaan Dana Desa di Kabupaten Bangka dan Kabupaten Belitung: Suatu Kajian Komprehensif Anggraeni Yunita; Christianingrum Christianingrum
Accounthink Vol 4 No 1 (2019)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Under Law no. 6 Year 2014 on Village, the government's goal of forming Village Fund is because the government wants to improve the welfare of rural communities; improving the quality of life of villagers; tackling poverty; as well as creating economic growth with more revenue sharing. In relation to the management of the village funds, the Corruption Eradication Commission (KPK), based on the results of the study conducted in 2014, found 14 potential problems for village fund management related to Village Fund Allocation (ADD) and Village Funds divided into four (4) aspects of regulatory and institutional aspects, aspects of governance, supervisory and human resources aspects. The purpose of this study is to evaluate whether the management of village funds has been accountable and effective in terms of regulatory and institutional aspects, the management of funds, supervision and human resources that will be assessed using a qualitative approach. The conclusions obtained from the preliminary study result, village fund management in 2015 are still not optimal, but for the 2016 village funds management has been well done since the weaknesses in 2015 became inputs for central, district and village governments for village funds management to be more well again.

Pengaruh Kompetensi, Independensi dan Pengalaman Kerja Auditor Terhadap Kualitas Audit Pada Perwakilan BPKP Provinsi Jawa Barat Dailibas Dailibas; Nasution Nasution
Accounthink Vol 4 No 1 (2019)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

The main problem of this research are: (1) How much influence of auditor's competence to audit quality at BPKP West Java Province. (2) How much influence auditor independence to audit quality at BPKP West Java Province. (3) How much influence of auditor work experience to audit quality at BPKP West Java Province. (4) How much influence the independence, competence, and experience of auditor work on audit quality at BPKP West Java Province. The purpose of this study to determine the general description of the Competence, Independence and Work Experience Auditors simultaneously affect the quality of audits at BPKP Representatives West Java Province. The research method used descriptive by using quantitative approach. The results of this study prove that the Competence, Independence and Working Experience Auditor significantly influence the quality of audits conducted by auditors BPKP Representative West Java Province. Suggestions to be addressed are: (1) To strengthen the competence of auditors to attend seminars more often, to increase formal education and training on audits and other disciplines to support audit implementation, as well as opportunities to attend courses or improvement of professional education, (2) ). To increase independence in order for the auditor to avoid complicating interests with the parties being examined, and to limit repeated audits to the same inspection object each year. (3). To improve audit work experience for auditor to always perform audit, and in conducting of audit supported by making adequate audit work papers and end by compiling audit report result.

Pengaruh Biaya Operasional Terhadap Laba Bersih PT. Sari Indah Teguh Purwakarta Periode 2013 – 2017 Gunardi Gunardi; Sugianto Ikhsan; Syafirah Sehaq
Accounthink Vol 4 No 1 (2019)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

The main objective of the research is to find out the influence of operating cost to net profit PT. Sari Indah Teguh Purwakarta of period 2013 - 2017. The method used was a quantitative. The data collection by observation, and literature study. The technique used to analize the date were the normality test, coefficient of correlation, coefficient of determination and linier regeression analysis. The obtained data showed that the data was normally distributed. The correlation result 0,936. The coefficient of determination result is 0,876 it means that net profit can be influenced by operating cost 87,6 %. Linier Regression analysis result is Y=1775.963 + (0.722)X. The problems is: the lacks of minimized operational cost, and the recent price of gas. The suggestions: Reviewing operational costs in further detail, Controlling the usage of electricity, water, and office stationary.

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Isro'iyatul Mubarokah

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Kab. karawang,

Jawa barat

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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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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