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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 143 Documents

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Model Pemberdayaan Dan Evaluasi Progam Penyedian Air Minum Berbasis Masyarakat (PAMSIMAS) Studi Kasus Pada Badan Pengelola Sarana Pengadaan Air Minum dan Sanitasi (BP-SPAMS) Andanawarih Desa Sudimara Kecamatan Cilongok Kabupaten Banyumas Gentur Jalunggono; Rian Destiningsih
Accounthink Vol 3 No 02 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Pamsimas is a government program of the provision of clean water and sanitation that is administered by the community in the village level. Pamsimas takes a significant amount of funds and it is very beneficial for the people so that itssustainability is highly important. Sudimara were in high shortage of clean water. Therefore, in 2011 Sudimara villages received pamsimas. Based on the evaluation on such aspects as access to clean water, availability of sanitation, community empowerment, the improvement in healthy lifestyle by washing hands before meals and defecation in a privy and the availability of sanitation

Analisis Pengaruh Faktor Fundamental Terhadap Return Sahma (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Periode 2013-2017) Endang Mahpudin; Ridha Annisa
Accounthink Vol 3 No 02 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

This study aims to analyze the influence of Fundamental Factors consisting of Earning Per Share (EPS), Price to Earning Ratio (PER), Price to Book Value (PBV) and Dividend Payout Ratio (DPR) to Stock Returns both partially and simultaneously on Banking companies listed on the Indonesia Stock Exchange during the 2013-2017 period. Sampling was carried out using purposive sampling technique. The research method used is a quantitative method with descriptive and verification approaches. The results showed that partially there is significant influence from Price to Earning Ratio (PER) and Dividend Payout Ratio (DPR) to Return stock but there is no significant influence of the Earning Per Share (EPS) and Price to Book Value (PBV) of the Stock return . While the research results is simultaneously a significant influence on the Earning Per Share (EPS), Price to Earning Ratio (PER), Price to Book Value (PBV) and Dividend Payout Ratio (DPR) to Return stock.

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 Kinerja Pasar dan Makro Ekonomi Terhadap Return Saham(Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2008-2011) Gusganda Suria Manda
Accounthink Vol 1 No 01 (2016)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Target of this research to analyze Price Book Value to influence (PBV), Earning per Share (EPS), Price Earning Ratio (PER), rate, rate of interest and inflation to share return. Pursuant to the mentioned hence this research take title ”Pengaruh Kinerja Pasar Dan Makro Ekonomi Terhadap Return Saham (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2008-2011)”. Population in this research is manufacturing business which enlist in Effect Exchange Indonesia during year 2008 until year 2011 amounting to 153 company. In election of sample done with sampling purposive method with manufacturing business criterion which enlist in BEI before year 2005 and compile annual financial statement by successively year 2008 - 2011 is so that obtained by counted 88 company. Pursuant to result of research which have been done by hence can know by Price Book Value to (PBV) have an effect on positive and significant to share return. Earning per Share (EPS) have an effect on positive and do not significant to share return. Price Earning Ratio (PER) have an effect on positive and do not significant to share return. Rupiah rate to dollar have an effect on significant and negativity to share return. Rate of interest have an effect on do not significant and negativity to share return and Inflation have an effect on positive and do not significant to share return.

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.

Pengaruh Analisis Standar Belanja, Standar Pelayanan Minimal dan Indikator Kinerja terhadap Penyusunan Anggaran Berbasis Kinerja (Studi Kasus Pada Satuan Kerja Perangkat Daerah Kota Pangkalpinang) Wenni Anggita
Accounthink Vol 2 No 01 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

This study aims to determine how much influence from the standard variable expenditure analysis, minimum service standards and performance indicators against which performance-based budgeting in the city Pangkalpinang investigated. This research is a quantitative survey approach. Total sample of 72 people is obtained from a population of 84 people who were taken from 24 SKPD Pangkalpinang city. Using the census sample retrieval method. The independent variables consist of the standard analysis of expenditure (X1), minimum service standards (X2) and indicator linerja (X3) while the dependent variable is the performance-based budgeting (Y). Tests using the instrument validity and reliability testing. The method of data analysis using multiple linear regression with F test and T test. The results showed that the standard variable expenditure analysis no effect partially on performance-based budgeting. For variable minimum service standards and performance indicators affect both partially on performance-based budgeting. Overall the standard variable expenditure analysis, minimum service standards and performance indicators have a positive and significant impact on the performance-based budgeting.

Pengaruh Perencanaan Pajak Terhadap Manajemen Laba Pada Perusahaan Yang Termasuk Dalam Jakarta Islamic Index Endang Mahpudin
Accounthink Vol 2 No 02 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Taxes have a direct impact on reduction of a company's profits. Tax levy which the government should do without harming the public. Given the management's desire to press and make the tax burden as small as possible, so the management tends to minimize tax payments.Earnings management is an effort made by the management to intervene in the preparation of financial statements in order to benefit himself, namely the related companies.This study aims toexamine and obtain empirical evidence on the influence of tax planning on corporate earnings management practices included in the Jakarta Islamic Index.Population research was all the companies joined in the Jakarta Islamic Index. Sampling technique using purposive sampling, the sample with criteria of company that have audited financial statements and ended on December 31 and published in full from 2012-2016. Selection of selected samples of 28 companies. Data analysis using linear regression analysis. The results showed thattax planning had a significant positive effect onearnings management practices of companies included in the Jakarta Islamic Indexwith a magnitude of influence of only 8.9%. Hypothesis testing states theeffect of tax planning on profit management practices. The value of the regression coefficient is positive which indicates that the higher from tax planning, will improve thepractice of earnings managementsignificantly. The influence of tax planning on earnings management practice is 8.9%. The implication of this research such as the management press and make the tax burden as small as possible, so the management tends to minimize the tax payment with various efforts, as long as the activity is still in the applicable taxation regulation.

Pengaruh Boards Diversity (CEO Wanita, CFO Wanita, Proporsi Dewan Komisaris Wanita, Proporsi Komite Audit Wanita) Terhadap Pelanggaran Aturan Laporan Keuangan Kholida Atiyatul Maula; Arif Rakhman
Accounthink Vol 3 No 01 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

The focus of this study was on female CEOs, female CFOs, the proportion of female commissioners, and the proportion of female audit committees. This study measures how gender-based board diversity through the presence of female executives exerts an influence on the violation of financial reporting rules conducted by public companies in Indonesia. This study uses the assumption that gender differences will affect a person's behavior. Female and male will have different considerations and actions, for example in terms of cognitive functioning, decision making, and conservatism that may have important implications in the quality of financial reporting. Populations in this study are all non-financial companies that violate financial rules according to Otoritas Jasa Keuangan (OJK). The results of the study explain that female CEO variables and proportion of female board of directors negatively affect the level of financial reporting violations, while female CFOs and female audit committees have no influence on the level of violation of financial statement rules.

Faktor-Faktor Yang Mempengaruhi Return On Asset (Studi Kasus pada Bank Devisa di Indonesia Periode 2011 – 2015) Dickky Nophiansah
Accounthink Vol 3 No 01 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

This research empirically examines the effect of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Net Interest Margin (NIM), interest rate, partially or simultaneously on Return On Asset (ROA) in Bank Devisa in Indonesia. This research is expected can give contribution to Economics development generally and financial management in particularly. This research uses descriptive and inductive method, i.e. data collecting, data processing, data analyzing, and data presentation, perform hypothesis testing, make inferences and suggestions.Keywords: ROA,CAR, NPL, NIM, BOPO, LDR, PDN

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Home Page

OAI Link

Editorial Team

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Contact Name Isro'iyatul Mubarokah

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

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

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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