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ACCOUNTHIK : Journal of Accounting and Finance

accounthink
Website

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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Pemahaman Makna Laba dan Penentuan Laba Bagi Pedagang Kaki Lima (Depan Kampus Universitas Jambi Mendalo) Wiwik Tiswiyanti; Desriyanto Desriyanto; Rizki Yuli Sari
Accounthink Vol 3 No 02 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Penelitian ini bertujuan untuk mengetahui pemahanam makna laba dan penentuan laba bagi Pedagang Kaki Lima. Kegiatan penelitian dilakukan dengan cara melakukan wawancara tidak terstruktur terhadap Pedagang Kaki Lima berjumlah 10 orang yang beroperasi di depan kampus Universitas Jambi Mendalo. Wawancara dilakukan untuk memperoleh gambaran mengenai aktivitas produksi pedagang, serta memperoleh pemahaman makna laba dan penentuan laba bagi pedagang kaki lima dengan pendekatan Hermeneutik. Hasil Penelitian memberi gambaran bahwa pedagang kaki lima memiliki pemahaman makna laba atau keuntungan yang terbentuk dari pengalaman mereka selama menjalankan usahanya dengan makna yang sama dan bahasa yang berbeda. Tetapi secara konsep dapat dikatakan penentuan laba yang dilakukan sudah sejalan dengan teori bahwa laba merupakan selisih antara pendapatan dan biaya. Laba bermakna sebagai sebuah keuntungan. Keuntungan cenderung diartikan sebagai kombinasi antara pendapatan dan pengeluaran yang disebut excess

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 Pendidikan Pemilik, Pemahaman Akuntansi, dan Motivasi Pemilik Terhadap Penerapan Standar Akuntansi Keuangan Untuk Entitas Tanpa Akuntabilitas Publik (SAK ETAP) (Studi Empiris: Perusahaan Kecil dan Menengah di Kota Tangerang) Rinny Meidiyustiani
Accounthink Vol 1 No 01 (2016)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

The objective of this research is to reveal the empirical evidence on the influence of owner’s education, of accounting comprehension, accounting practice, and owner’s motivation towards the implementation of SAK ETAP at SMEs in Tangerang City partial and simultaneous. The populations in this research are the owners of SMEs located in Tangerang City. Data sampling is conducted using the method of convenience sampling on 50 owners. Data is collected based on questionnaire distributed to the owners of SMEs in Tangerang City. Analysis is run on data which have been tested for validity and reliability. The analysis process is done using double linier regression analysis technique. The results show as follows: the owner’s education variable does not affect on the implementation of SAK ETAP; accounting comprehension variable does not affect on the implementation of SAK ETAP; either partially or respectively. Meanwhile, the owner’s motivation variable do not affect on the implementation of SAK ETAP. However, the owner’s education, of accounting comprehension, accounting practice, and owner’s motivation variables do significantly influence the implementation of SAK ETAP simultaneously.

Analisis Struktur, Kinerja, dan Perilaku Industri Rokok di Indonesia Selama Periode 2003 - 2012 Eva Maria Sulastri; Suhono Suhono
Accounthink Vol 1 No 01 (2016)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Industri Hasil Tembakau (IHT) dinilai sebagai industri yang mampu menunjang sektor perekonomian Indonesia. Penerimaan cukai hasil tembakau terbukti efektif untuk meningkatkan penerimaan negara, sehingga industri ini masih tetap dipertahankan. Perkembangan yang terjadi selama kurun waktu 2003 - 2012, mengindikasikan adanya perubahan pada struktur, kinerja, dan perilaku dari industri rokok. Perubahan struktur tersebut, pada akhirnya akan mempengaruhi bagaimana kinerja dan perilaku yang ada pada industri tersebut. Penelitian ini bertujuan untuk menganalisis struktur, kinerja, dan perilaku di industri rokok kretek. Selain itu akan dianalisis faktor-faktor apa saja yang dapat mempengaruhi kinerja. Struktur, kinerja, dan perilaku industri rokok kretek akan dianalisis menggunakan Metode SCP. Pendekatan ini terdiri dari tiga analisis utama yaitu analisis struktur, analisis kinerja, dan analisis perilaku. Analisis struktur di analisis melalui indikator CR4 serta hambatan masuk. Kinerja industri diukur dengan Pendekatan Price Cost Margin (PCM). Hasil analisis struktur, didapatkan bahwa tingkat konsentrasi industri rokok kretek berada pada struktur oligopoli ketat dengan kisaran rata-rata 71.77 persen. Rata-rata nilai MES yang mencerminkan hambatan masuk pada industri rokok kretek (72,17 persen). Adapun analisis perilaku industri rokok tidak terlepas dari peraturan pemerintah terutama dalam hal penetapan harga jual. Perilaku yang terkait dengan strategi promosi meskipun meningkatkan biaya promosi, tetap dilakukan untuk mempertahankan pangsa pasar yang besar.

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 Pengungkapan Sustainability Report Terhadap Nilai Perusahaan Yang Tergabung Dalam LQ 45 Tahun 2012-2013 Apri Dwi Astuti; Juwenah Juwenah
Accounthink Vol 2 No 01 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

The purpose of this study was to examine and analyze sustainability report effectively to the firms value of LQ 45. Sustainability report was reflected by Economic performance, social performance and enviromental performance with indicator for GRI G3 by 79 items. Dependent variabel was reflected by the firm value with stock price. The sample was determined by using purposive sampling. population of this study is firms which has stock high performance in the stock market. This study used 30 firms as a sample is consistently listed on LQ 45 in Indonesia Stock Exchange during 2012-2013. Analysis of data in this study used SPSS. The result showed that economic performance of sustainability report had effect on firm value, social performance of sustainability report have not effect on firm value and enviromental performance same too.

Pengaruh Jenjang Pendidikan dan Pemahaman Teknologi Informasi Terhadap Penyajian Laporan Keuangan Berdasarkan SAK ETAP (Studi Kasus Di Kampung Batik Laweyan) Rina Puji Hastuti; Anita Wijayanti; Yuli Chomsatu
Accounthink Vol 2 No 02 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

This research aims to know influence of knowledge level and information technology comprehensive on conformity of financial statement presentation based on SAK ETAP. Sample of this research is 100 batik’s craftsmen in Kampung Batik Laweyan Surakarta. Technique to collect sample is random sampling. Instrument of this research is questionnaire. Data which have been collected is analyzed by assumption classic testing and regression testing. The result of this research is knowledge level influences positively on conformity of financial statement presentation based on SAK ETAP. While, information technology comprehensive doesn’t influence positively on conformity of financial statement presentation based on SAK ETAP.

Pengaruh Pembiayaan Mulia Terhadap Laba Perusahaan Pada PT. Pegadaian Syariah Nana Diana
Accounthink Vol 2 No 02 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Pengaruh pembiayaan mulia terhadap perolehan laba pegadaian syariah (Y) dilihat dari hasil uji koefisien korelasi cukup kuat, yaitu dengan ; nilai sebesar 0,845, maka terdapat hubungan antar variabel pembiayaan mulia (X) dan perolehan laba . Dengan tingkat korelasi cukup kuat karena berada antara rentang 0,80-1,00. Angka korelasi menunjukkan nilai negatif artinya hubungan yang terjadi berbalik, maka jika jumlah pembiayaan Mulia naik maka perolehan laba pun akan menurun. Nilai signifikansi (2-tailed) > 0,05; nilai signifikansi pada data di atas sebesar 0,072 karena berada pada nilai tersebut maka data dipastikan signifikan. Artinya,hipotesis pertama dapat diterima, yang mana Pembiayaan Muliaterbukti berpengaruh signifikan terhadap perolehan laba, karena nilai hasil uji parsial sebesar 0,72 %lebih besar dari tingkat signifikansi 0,05 %. Penelitian ini menggunakan metode penelitian deskriptif kualitatif, mengambil sampel data sekunder dari annual report periode tahun 2011-2016. Angka korelasi menunjukkan nilai negatif yang artinya memiliki hubungan yang berbalik arah, yaitu ketika pembiayaan mulia naik maka perolehan laba malah menurun. Hal tersebut menunjukkan bahwa kontribusi pembiayaan mulia mempengaruhi negatif karena memang dalam pemberian pembiayaan yang dilakukan oleh PT. Pegadaian Syariah yang memang semakin tahun semakin menurun. Hal itu yang menyebabkan pengaruh pembiayaan mulia terhadap laba perusahaan berbalik arah.

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Home Page

OAI Link

Editorial Team

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Contact Name Isro'iyatul Mubarokah

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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