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ACCOUNTHIK : Journal of Accounting and Finance
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
 1 
Search results for , issue "Vol. 5 No. 1 (2020)" : 8 Documents clear
Pengaruh Likuiditas dan Solvabilitas Terhadap Rentabilitas Modal Sendiri pada PKPRI di Kabupaten Simalungun Ady Inrawan; Jubi Jubi; Hery Pandapotan Silitonga; Acai Sudirman
Accounthink : Journal of Accounting and Finance Vol. 5 No. 1 (2020)
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v5i1.3461

Abstract

Creating a just and prosperous society is one of the ideals or goals of Indonesia's national development. Various types of businesses are carried out to obtain venture capital in conducting economic activities, the existence of financial institutions, especially cooperatives, is participating in supporting business capital. This study aims to (1) test and analyze the effect of liquidity on the profitability of their own capital, (2) test and analyze the effect of solvency on the profitability of their own capital, (3) test and analyze the effect of liquidity and solvency together on the profitability of their own capital. The data used is quantitative data sourced from secondary data. The analytical method used is multiple linear regression analysis. The results of this study indicate that (1) liquidity does not affect the profitability of equity capital, (2) solvency affects the profitability of equity capital, (3) liquidity and solvency together influence the profitability of equity capital.
The Effect of Budgetary Slack, Honesty Concern, and Desire to Honesty Managerial Budget Reporting Maya Arisandy
Accounthink : Journal of Accounting and Finance Vol. 5 No. 1 (2020)
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v5i1.3468

Abstract

This study examined the effect of budgetary slack, honesty concern, and desire to honesty managerial budget reporting. The object of this research is a manager in charge of purchasing management, finance, production, information systems and information quality, which is in the province of Banten, especially in Cilegon city. The city serve as a sample with 125 questionnaires distributed, but the questionnaire which can be processed as many as 51 questionnaires. Questions questionnaire measured with a scale of 1-5. Data were analyzed by using through SmartPLS (Partial Least Square) 1:10 version. The results of this study expressed that hypotesis from Budgetary Slack, Honesty Concern, and Desire is positive effect and significant to Honesty Managerial Reporting.
Analisis Penerapan SAK Koperasi Pasca Pencabutan PSAK 27 tentang Penyajian Laporan Keuangan Koperasi Pegawai Republik Indonesia (KPRI) UPI Bandung Ade Pipit Fatmawati; Jaka Maulana
Accounthink : Journal of Accounting and Finance Vol. 5 No. 1 (2020)
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v5i1.3464

Abstract

Revocation of cooperative standards namely PSAK 27 on cooperative accounting by the Indonesian Institute of Accountants has had a major impact on the preparation of cooperative financial statements. The purpose of this study is to find answers regarding how the application of Cooperative Financial Accounting Standards Post PSAK Revocation 27 Concerning Presentation of Cooperative Financial Statements.The standard was replaced by Regulation of the Minister of Cooperatives and Small and Medium Enterprises Number 12 / Per / M.KUKM / IX / 2015 Concerning the General Guidelines for Cooperative Accounting for the Real Sector. In this research, the method used is a qualitative approach with a case study model.. Data collection is done by means of interview techniques and documentation techniques From the research results it is known that in general KPRI still applies PSAK No.27 in the presentation of its financial statements even though in some cases there have been changes in the presentation patterns. This can be seen from the presentation of cooperative financial statements From the data obtained it is known that the cooperative has made at least three of the five elements of a complete financial statement from the cooperative, namely: Balance Sheet, Calculation of Operating Results, and Cash Flow report. Where the cooperative should also make a notes of the financial statement and equity statement.
Pengaruh Biaya Pemeliharaan Terhadap Pendapatan Rawat Inap Periode 2016-2018 (Studi kasus pada Klinik Nafila Medika Karawang) Wirman Wirman; Muhammad Nasim Harahap; Ayu Putri
Accounthink : Journal of Accounting and Finance Vol. 5 No. 1 (2020)
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v5i1.3469

Abstract

The purpose of this research is to determine the effect of maintenance costs on inpatient income. This research was conducted to the clinic Nafila Medika Karawang in 2016-2018. The hypothesis in this study is that maintenance costs have an influence on inpatient incomes. Hypothesis testing was conducted with two-party trials using the T student formula. The hypothesis testing conducted is comparing t count =-3.282 with-t table – 2.030 (? = 0.05), because T counts smaller than-t tables, so hypotheses that state maintenance costs affect the inpatient income received. From the statistical calculation results indicate a negative relationship between the maintenance cost to the hospitalisation. And the resulting coefficient of determination is 24.1% which means that the cost of influence of maintenance cost to inpatient income is 24.1%, the remaining 75.9% is influenced by other variables that have not been studied in this research.
Pengaruh Return on Equity dan Current Ratio terhadap Return Saham pada Perusahaan Manufaktur Subsektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Jaja Muhammad Zakaria; Nasution Nasution; Estalita Julia
Accounthink : Journal of Accounting and Finance Vol. 5 No. 1 (2020)
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v5i1.3465

Abstract

This research was conducted on automotive subsector Manufacturing companies and components listed on Indonesia Stock exchange for the period 2012-2017. The phenomenon that occurs in recent years is that the stock returns that investors receive fluctuate according to the change in the stock price and the decision to provide dividends. So that investors will suffer losses when the stock price drops. The methods used in this study are quantitative methods. This study uses multiple linear regression analysis methods. The data used is the secondary data sourced from the annual financial subsector Manufacturing Company and components listed on the Indonesia Stock exchange for the period of 2012-2017. The results showed that return On Equity does not partially affect return on shares. Return on equity has  significance value. The current ratio does not partially affect the return of the stock. According to R2 count shows that the variables researched are Return On Equity and Current Ratio which affect 6.4% of the sale.
Penerapan Perencanaan dan Penganggaran Responsif Gender pada RPJM di Provinsi Kepulauan Bangka Belitung Wenni Anggita; Duwi Agustina; Anggraeni Yunita
Accounthink : Journal of Accounting and Finance Vol. 5 No. 1 (2020)
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v5i1.3471

Abstract

The National Women's Machinery which always promotes and implements national planning and budgeting by including a gender perspective. Support for the implementation of gender responsive budgeting, also echoed by Women's PPB which includes members of civil society and women's organizations to share information and exchange ideas for the country's future. Efforts in coordinating the Joint Program to achieve the Millennium Development Goals, which consist of UNDP, UNFPA, UNICEF, and IOM also increase the involvement of UN Women as leaders in working with governments to mainstream budgets, policies and programs. UN Women also supports women's organizations and NGOs that work on transparency in government budgets and  business in private sector. In 2013 Bangka Belitung gender development index (IPG) ranks 30th in Indonesia, indicating a gap between men and women in enjoying the fruits of development in the regions. Bangka Belitung became one of the two provinces selected as piloting the implementation of PPRG at the village level in addition to Gorontalo Province. Based on the explanation that has been explained then in this study explaned that the application of PPRG in the village fund budget in the Bangka Belitung by identifying 7 PUG indicators contained in the Regional RPJM.
Pengaruh Kurs dan Pertumbuhan Ekonomi terhadap Return Saham pada Sektor Keuangan Bursa Efek Indonesia Sugiyanto Ikhsan
Accounthink : Journal of Accounting and Finance Vol. 5 No. 1 (2020)
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v5i1.3466

Abstract

Exchange rate is an important aspect in economic growth in Indonesia, because it will affect the workings of the national economy, especially stock returns, the results of previous studies show different results related to exchange rates with stock returns, while economic growth on stock returns is very consistent. This study aims to examine the effect of the exchange rate on stock prices in the financial sector, and examine the effect of economic growth on stock prices as an effort to confirm the results of previous studies. This study uses a quantitative approach with an empirical method, the data used begins in the 2009-2018 period, a time series model with a Vector Autoregressive (VAR) approach where if the data used is statistic and not co-integrated. The VAR model shows that in simultaneous equations, if there are simultaneous relationships between observed variables, then these variables must be treated equally, so that there are no more endogenous and exogenous variables. The results show that the exchange rate and economic growth has no effect on stock returns. Macroeconomic aspects namely the exchange rate and economic growth in the period 2009-2018 shows that there is no influence on stock returns of the financial sector which are listed on the Indonesia Stock Exchange.
Pengaruh Pembiayaan Mudharabah dan Pembiayaan Musyarakah terhadap Tingkat Profitabilitas pada Bank Syariah (Studi pada Bank Syariah yang Terdaftar di BI Periode 2015-2017) Widya Febryari Anita; Ahmad Nawawi; Diana Putri
Accounthink : Journal of Accounting and Finance Vol. 5 No. 1 (2020)
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v5i1.3467

Abstract

The purpose of this study is to determine the effect of mudharaba financing and musharaka financing on profitability of the Sharia Bank in the 2015-2017 period. The sampling technique used was purposive sampling which then obtained 3 Islamic banks that were suitable to be sampled in this study.The research method used is quantitative descriptive method. Data analysis  techniques in this study include descriptive statistic analysis, classic assumption test, multiple linear regression analysis, statistical analysis coefficient of determination, and hypothesis test using partial significance test (t-test) and simultant significance test (f-test). This study used SPSS version 25 software to process the data. The results showed that mudharabah financing partially did not affect the level of profitability with a tcount of 1.138 <ttable 2.035 with significance of 0.263> 0.05. Musyarakah financing partially affects the profitability rate with a tcount of -5.865 <-ttable of -2.035 with a significance of 0.000 <0.05. Simultaneously mudharabah financing and musyarakah financing affect the level of profitability with a fcount value of 17.937> ftabel 3.28 with a significance of 0.000 <0.05.

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