ACCOUNTHIK : Journal of Accounting and Finance
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.
Articles
143 Documents
<![CDATA[Analisis Pengaruh Tax Avoidance, Leverage (DER) dan Firm Size Terhadap Firm Value (Studi Pada Perusahaan Real Estate dan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) ]]>
<![CDATA[Kurnia Kurnia]]>;
<![CDATA[Dudi Pratomo]]>;
<![CDATA[Ahmad Fachrizal]]>
<![CDATA[ Accounthink Vol 3 No 01 (2018) ]]>
Publisher : <![CDATA[UNSIKA (Universitas Singaperbangsa Karawang) ]]>
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DOI: 10.35706/acc.v3i01.1212
<![CDATA[One of the most highlighted by investors in assessing the performance of Real Estate and Property firms is Firm Value which the ratio used in this research is Tobins'Q. Tobins'Q is used to measure management's ability to manage and take action to maximize overall returns from total assets owned. This research aimed to analyze the effect of Tax Avoidance, Leverage (DER), and Firm Size on Firm Value, Study on Real Estate and Property Companies Listed In Indonesia Stock Exchange Year 2013-2015. The data used in this research is obtained from financial statement data. Sample selection technique used is purposive sampling and obtained 28 companies with research period in 2013-2015. Data analysis method in this research is panel data regression analysis using software Eviews version 9. The results showed that simultaneously Tax Avoidance, Leverage (DER), and Firm Size have significant effect to Firm Value. While partially Tax Avoidance has a significant negative effect on Firm Value, Leverage (DER) does not affect Firm Value, while Firm Size has a significant positive effect to Firm Value. This indicates that investors and company should be aware on tax avoidance practice and firm size to increasing firm value.]]>
<![CDATA[Survei Timbulan Sampah Seluruh TPS Dan Perhitungan Harga Satuan di Kota Bandung ]]>
<![CDATA[Harpa Sugiharti]]>
<![CDATA[ Accounthink Vol 3 No 02 (2018) ]]>
Publisher : <![CDATA[UNSIKA (Universitas Singaperbangsa Karawang) ]]>
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DOI: 10.35706/acc.v3i02.1488
<![CDATA[Pengelolaan sampah merupakan kewenangan dan tanggung jawab Pemerintah dan Pemerintah Daerah. Tujuan dari penelitian ini adalah untuk mengetahui berapa besar timbulan sampah Rumah Tinggal yang terdapat pada setiap Tempat Pembuangan Sampah (TPS) di Kota Bandung, kemudian akan digunakan sebagai acuan dalam menghitung harga satuan yang baru. Metode yang digunakan untuk menghitung harga satuan adalah melalui studi dokumensi dan survei empiris dari data PD Kebersihan yang disesuaikan dengan peningkatan harga berdasarkan pertimbangan rata-rata kenaikan inflasi selama 5 (lima) tahun terakhir. Hasil penelitian menunjukkan bahwa terdapat peningkatan timbulan sampah Rumah Tinggal sebesar 79.67%. Hasil survei timbulan sampah tersebut kemudian dijadikan acuan untuk melakukan proyeksi timbulan sampah sehingga diperoleh harga satuan pelayanan pengelolaan sampah di Kota Bandung dengan mempertimbangkan komponen pengolahan dan pengangkutan untuk Rumah Tinggal adalah Rp127,297/M3 atau Rp420,079/Ton. Jika dihitung berdasarkan jumlah wajib bayar Rumah Tinggal, maka harga satuan yang diperoleh adalah Rp348,524/Rumah Tinggal/Tahun]]>
<![CDATA[Peningkatan Kualitas Sumber Daya Manusia Dalam Rangka Optimalisasi Pengelolaan Keuangan Desa Menuju Desa Berdikari (Studi Kasus di Desa Purwodadi Kecamatan Tegalrejo Kabupaten Magelang) ]]>
<![CDATA[Shinta Ratnawati]]>;
<![CDATA[Hanung Eka Atmaja]]>;
<![CDATA[Dian Marlina Verawati]]>
<![CDATA[ Accounthink Vol 3 No 02 (2018) ]]>
Publisher : <![CDATA[UNSIKA (Universitas Singaperbangsa Karawang) ]]>
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DOI: 10.35706/acc.v3i02.1479
<![CDATA[This research will aim to improve the quality of human resources in Purwodadi Village, Tegalrejo Subdistrict, Magelang District in managing village finances. Supported by human resources who are able to work appropriately and efficiently, it can be ascertained that the steps of Purwodadi village to become a Berdikari Village are not impossible. The selection of Purwodadi village as an object in this study because in addition to the village has good natural potential, it is also supported by the village apparatus that has the desire to progress amid all the limitations in the village. To support this phenomenon, research will be carried out through the analysis of S.W.O.T-A.H.P. Through the analysis of S.W.O.T there will be a strategy formulation by combining internal factor (Strength and Weakness) with external factor (Opportunity and Threat). Then proceed with Analytic Hierarchy Process (A.H.P); A.H.P is one of the tools in decision making, this method is so powerful that it can be applied even in important decision making. This is because in A.H.P a priority is composed of various criteria that have been decomposed beforehand so that priority setting is based on a hierarchical process and makes sense. Specifically this study aims to: (1). identify indicators relating to human resources in village financial governance; (2). analyze S.W.O.T by using indicators in point (1); (3). through A.H.P a strategic decision will be made that will be used in improving human resources in village financial governance. The contribution of this research is to formulate a strategy to improve the quality of human resources is expected to bring the Village Purwodadi Tegalrejo District Magelang District towards the Self-Reliance Village. The output target of this study is the creation of human resource strategies in the management of village financial management towards self-sufficient villages, publications in national journals, speakers at national seminars and the creation of draft teaching materials.]]>
<![CDATA[Environmental Accounting Treatment in Mining Company ]]>
<![CDATA[Wenni Anggita]]>
<![CDATA[ Accounthink Vol 4 No 1 (2019) ]]>
Publisher : <![CDATA[UNSIKA (Universitas Singaperbangsa Karawang) ]]>
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DOI: 10.35706/acc.v4i1.1819
<![CDATA[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.]]>
<![CDATA[Pengaruh Jumlah Kapal Perikanan dan Jumlah Nelayan Terhadap Hasil Produksi Perikanan di Indonesia ]]>
<![CDATA[Neneng Sofiyanti]]>;
<![CDATA[Sri Suartini]]>
<![CDATA[ Accounthink Vol 1 No 01 (2016) ]]>
Publisher : <![CDATA[UNSIKA (Universitas Singaperbangsa Karawang) ]]>
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DOI: 10.35706/acc.v1i01.442
<![CDATA[Indonesia adalah negara kepulauan terluas di dunia. Potensi kelautan yang besar merupakan kekayaan yang tidak ternilai harganya. Namun, luasnya perairan belumlah tergali dengan optimal. Beberapa aspek yang mempengaruhi produksi perikanan, antara lain: kemampuan dalam mengelola sumberdaya alam yang ada, baik dari segi permodalan, segi teknologi, maupun jumlah tenaga kerja pada sektor ini.Ketertarikan akan masalah ini, penulis mencoba meneliti apakah terdapat pengaruh jumlah Kapal Perikanan dan jumlah tenaga kerja (pada sektor perikanan) terhadap produksi pada sektor perikanan. Analisis yang dilakukan menggunakan metode analisis data model regresi linier berganda dengan menggunakan program SPSS 17 dan data yang digunakan adalah data sekunder yang diperoleh dari Statistik Perikanan Tangkap Indonesia. Berdasarkan analisis data yang dilakukan dengan menggunakan uji statisik,maka dapat diketahui bahwa jumlah Kapal Perikanan dan jumlah nelayan berpengaruh secara signifikan terhadap hasil produksi perikanan di Indonesia atau pengaruhnya cukup besar terhadap produksi perikanan di Indonesia. Hasil F hitung tersebut dibandingkan dengan F tabel dengan dk pembilang 2 dan dk penyebut = 9 didapat F tabel sebesar 4,26 pada ? = 0,05. Karena F hitung (27.945) > F tabel (4.26), maka disimpulkan bahwa koefisien korelasi antara Variabel Jumlah Kapal (X1) dan Variabel Jumlah Nelayan (X2) secara bersama-sama mempengaruhi Variabel Jumlah Produksi Perikanan (Y)]]>
<![CDATA[Analisis Kontribusi dan Efektivitas Pajak Daerah Sebagai Sumber Pendapatan Aali Daerah Kabupaten Karawang ]]>
<![CDATA[Suhono Suhono]]>;
<![CDATA[Eva Maria Sulastri]]>
<![CDATA[ Accounthink Vol 2 No 01 (2017) ]]>
Publisher : <![CDATA[UNSIKA (Universitas Singaperbangsa Karawang) ]]>
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DOI: 10.35706/acc.v2i01.729
<![CDATA[Local taxes are the source of local revenue. The collected local taxes can be used to support the economic growth of a region. The objectives of this research is (1) to identify the contribution of each post of local taxes to the locally-generated revenue of Kabupaten Karawang in 2011 – 2015 and (2) to identify the effectiveness of each local tax in Kabupaten Karawang to the locally-generated revenue in 2011 – 2015.This research used the quantitative method, which is the ratio analysis. Ratio analysis used is the contribution ratio and effectiveness ratio. Data used in this research is secondary data obtained from Dinas Pendapatan dan Pengelolaan Keuangan Kabupaten Karawang in 2011 – 2015. The result of this research shows that the contribution of each post of the local taxes to the locally-generated revenue of Kabupaten Karawang is in the low category with the percentage of 1% to 20%. The effectiveness for each local tax in Kabupaten Karawang is in the very effective category with the average effectiveness ratio of higher than 100%.]]>
<![CDATA[Analisis Pengaruh Faktor- Faktor Pendorong Tindak Kecurangan terhadap Kecendrungan Aparatur Pemerintah Melakukan Fraud (Persepsi Pegawai Dinas Kabupaten Banyumas) ]]>
<![CDATA[Kholida Atiyatul Maula]]>
<![CDATA[ Accounthink Vol 2 No 01 (2017) ]]>
Publisher : <![CDATA[UNSIKA (Universitas Singaperbangsa Karawang) ]]>
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DOI: 10.35706/acc.v2i01.731
<![CDATA[This study uses primary data through surveys and distribute quisoner to 30 respondents consisting of heads of sections and sub-sections DPPKAD, SETDA and BAPPEDA in Banyumas, to perform hypothesis testing methods quantitative descriptive survey. This study analyzed using multiple regression analysis. With the object of perception research include local government officials about income satisfaction, unethical behavior, effectiveness of internal controls, and the tendency to commit fraud. Based on the results of research and analysis using multiple regression analysis showed that partially or simultaneously variable income satisfaction, unethical behavior and the effectiveness of internal control (significant) against the tendency of government officials commit accounting fraud. The implication of this research is The effectiveness of internal control that the better it will reduce the tendency to commit fraud solution of this problem is in every line of the organization both sectors government and the private sector by modifying its internal control system that separates the task of recording of transactions that must be transparent and clear and penerepan authority and responsibilities maximum to reduce the chances of fraud, unethical behavior management is getting better is not necessarily reduce the tendency to commit fraud solution of this problem is the prevalence of the organization should be appropriate, independent in financial reporting, transparency of income beyond the basic salary, and improved performance manajemen.Kepuasan increasing income will reduce the tendency to commit fraud, the solution of the problem is with the level of salary (pay level) should correspond employees, salary increases (pay raise) to be adapted to the level of employment or class of employees.]]>
<![CDATA[Pengaruh Struktur Kepemilikan, Pelanggan dan Slack Organisasi Terhadap Pengungkapan Tanggungjawab Sosial Perusahaan (Studi Empiris Pada Perbankan Indonesia Yang Terdaftar di BEI Tahun 2013 – 2015) ]]>
<![CDATA[Julia Julia]]>
<![CDATA[ Accounthink Vol 2 No 02 (2017) ]]>
Publisher : <![CDATA[UNSIKA (Universitas Singaperbangsa Karawang) ]]>
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DOI: 10.35706/acc.v2i02.913
<![CDATA[The purpose of this study was to test the effect of ownership structure, customer and organizational slack on the disclosure of corporate social responsibility in the annual report of the Indonesian banking sector in 2013 through 2015 are listed in the Indonesia Stock Exchange (BEI). This research is quantitative using simple random sampling method. The data used in this study secondary data, banking 2013-2015 annual report. Sources of data obtained through the website of the Stock Exchange data using eviews with OLS regression.The results of the study hypothesis for H1a, H1b, and H1c which influence the structure of ownership (concentrated ownership, government, and foreign) on the disclosure of corporate social responsibility, is accepted. As for the hypothesis H2 and H3 that influence customer and organizational slack on the disclosure of social responsibility, rejected. This study found that organizational slack regarded as costs by the company not as a source of additional power while the customer does not care about social responsibility then this may affect the disclosure of CSR in the banking sector.]]>
<![CDATA[Pengaruh Kinerja Perusahaan Terhadap Return Saham ]]>
<![CDATA[Heikal Muhammad Zakaria]]>
<![CDATA[ Accounthink Vol 3 No 01 (2018) ]]>
Publisher : <![CDATA[UNSIKA (Universitas Singaperbangsa Karawang) ]]>
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DOI: 10.35706/acc.v3i01.1209
<![CDATA[This study aimed the influence of Company's performance as measured by the ratio of PER on stock returns. This research method using quantitative methods. Hypothesis using a regression model. The sample uses the best companies according to the OJK in 2013 and took the company's data in the period during 2009-2013. The results of this study provide empirical evidence that the company's performance is proxied by the ratio of PER positive and significant impact on Stock Return. Keyword : Company Performance , PER , Stock Return]]>
<![CDATA[Pengaruh Perkembangan Obligasi Ritel Indonesia Terhadap Laporan Keuangan PT. BNI (Persero) Tbk Tahun 2011-2015 ]]>
<![CDATA[Sugiyanto Sugiyanto]]>;
<![CDATA[Novie Dewi Kustiani]]>
<![CDATA[ Accounthink Vol 3 No 01 (2018) ]]>
Publisher : <![CDATA[UNSIKA (Universitas Singaperbangsa Karawang) ]]>
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DOI: 10.35706/acc.v3i01.1213
<![CDATA[This research objective is to know the Influence Of The Development Retail Bond Indonesia To The Financial Statment Of Pt Bank Negara Indonesia (Persero) Tbk Period 2011-2015 This research used quantitative methods. The data collection techniques used literature study. The sample was financial statements period of 2011-2015. Analytical techniques used normality data test, simple linear regression, correlations, determination coefficient, and hypotheses test Using SPSS version 19. The research result show balance of retail indonesia has a very strong influence on the financial statements of 0,931% by using pearson correlation. And the coefficient of determination of 86,7% shows the effect of retail bonds Indonesia to the financial statment while the remaining 7,67% can be influenced by other variable-variables. As for the problems that occur in the influence of retail bonds Indonesia to the financial statements at the PT Bank Negara Indonesia (persero) tbk is the balance of bonds that fluctuate and financial statments decline in the period 2011. Suggestion from the authors for the company that should increase the return of investors in order to increase. Keywords : retail bond Indonesia, financial statment]]>
