cover
Article Per Year (5 Year)
All
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
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 143 Documents
 5   6   7   8   9 
Pengaruh Penerapan Good Corporate Governance, Struktur Modal Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Sektor Barang Konsumsi di Bursa Efek Indonesia Tahun 2013 – 2017) Nursito Nursito
Accounthink Vol 4 No 2 (2019)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.56 KB) | DOI: 10.35706/acc.v4i2.2210

Abstract

Penelitian ini bertujuan untuk mengaalisis pengaruh Penerapan Good Corporate Governance, dan Struktur Modal Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Moderating. (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi di Bursa Efek Indonesia tahun 2013-2017). Penelitian ini merupakan penelitian kuantitatif. Variabel independen dalam penelitian ini adalah Kepemilikan Manajerial, Komite Audit, Struktur Modal. Sedangkan variabel Dependen pada penelitian ini adalah Nilai Perusahaan dan Variabel Moderasi yaitu Kinerja Keuangan. Metode analisis yang digunakan pada penelitian ini adalah analisis regresi data panel dan analisis regresi moderasi melalui alat analisis Eviews 9.0. Hasil pada penelitian ini menunjukkan bahwa (1) Kepemilikan Manajerial berpengaruh positif dan signifikan terhadap Nilai Perusahaan, (2) Komite Audit berpengaruh positif dan signifikan terhadap Nilai Perusahaan, (3) Struktur Modal berpengaruh positif dan signifikan terhadap Nilai Perusahaan, (4) Kinerja Keuangan (ROA) mampu memoderasi pengaruh Kepemilikan Manajerial terhadap Nilai Perusahaan secara signifikan, (5) Kinerja Keuangan (ROA) mampu memoderasi pengaruh Komite Audit terhadap Nilai Perusahaan secara signifikan, (6) Kinerja Keuangan (ROA) mampu memoderasi pengaruh Struktur Modal (DER) terhadap Nilai Perusahaan secara signifikan, dan (7) Kinerja Keuangan (ROA) mampu memoderasi berpengaruh terhadap Nilai Perusahaan secara signifikan. Kata Kunci:  Good Corporate Governance, Struktur Modal, Nilai Perusahaan, Kinerja Keuangan
Peran Theory of Reasoned Action Terhadap MinatT Menggunakan Produk Bagi Hasil Bank Syariah Kayati Kayati
Accounthink Vol 3 No 01 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.116 KB) | DOI: 10.35706/acc.v3i01.1210

Abstract

This research is entitled “The Role of Theory of Reasoned Action to Use Sharing System Product of Syaria Bank”. It is aimed to investigate and analyze the subjective norm, and people’s attitude on the intention to use Sharing System Product of Syaria Bank. This research uses primary data taken from questionnaires distributed to two hundred people from five districts of Cirebon by using purposive sampling method, in which the sample is taken based on the size of the area. In addition, the method of analysis applies is Multiple Regression Analysis. Based on the analysis, it can be concluded that attitude does not affect people’s intention to use sharing system product of Syaria bank, while subjective norm influence the intention to usesharing system product of syaria bank.Keywords: Theory of Reasoned Action, Syaria Bank, sharing system product
Analisis Perbandingan Kinerja pada Perguruan Tinggi Perguruan Tinggi yang Beralih Status (Studi Kasus pada Universitas Singaperbangsa Karawang) Kholida Atiyatul Maula; Suhono suhono
Accounthink Vol 3 No 02 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (542.817 KB) | DOI: 10.35706/acc.v3i02.1489

Abstract

This study aims to analyze the differences before and after University status changes to the performance of the University of Singaperbangsa Karawang. This research is a quantitative research. using data collection techniques using observation, interviews and questionnaires distributed to students of the 2012  class who are still active. The results of the study found that there were differences before and after the college switched status and The college should improve the quality of service and improve timeliness and improve performance through training conducted by all employees and lecturers in order to improve educational skills in accordance with the field of work. Then, lecturers are expected to be able to improve and carry out activities in accordance with the aim of creating graduates quality such as increasing research publications, and service community so that they can conduct higher quality teaching. In addition the lecturers are also expected to be able to make the effectiveness of teaching methods and curriculum that are appropriate to the needs of the job market. and the government is expected to help to equip facilities and infrastructure to comply with Dikti standards.
Analisis Leverage dan Risiko Dalam Kaitannya Dengan Manfaat Ekonomi Anggota (Studi Kasus pada Koperasi Keluarga Besar PT Dirgantara Indonesia Wahana Raharja) Sugiyanto Sugiyanto
Accounthink Vol 4 No 2 (2019)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (610.257 KB) | DOI: 10.35706/acc.v4i2.2205

Abstract

Penelitian ini berawal dari adanya penemuan data yang menunjukan bahwa modal Koperasi didominasi oleh modal yang bersumber dari luar. Berdasarkan permasalahan di atas, maka penulis tertarik untuk mengambil topik tersebut dengan menganalisis rasio keuangan menggunakan rasio leverage dan risiko dalam kaitannya dengan manfaat ekonomi anggota.            Dari hasil penelitian yang dilakukan dapat diperoleh bahwa kondisi rasio leverage berada dalam kriteria tidak baik dengan rata-rata 574,02% artinya jumlah hutang yang dimiliki perusahaan lebih besar dari pada ekuitas. Jumlah hutang yang lebih besar menyebabkan biaya bunga naik dan menimbulkan risiko sehingga WACC naik setiap tahun. Hal ini mempengaruhi manfaat ekonomi tidak langsung yaitu sisa hasil usaha yang akan diterima oleh angggota Koperasi. Jika total hutang terus naik maka biaya bunga akan lebih besar yang menyebabkan WACC naik setiap tahunnya, maka sisa hasil usaha yang diterima anggota akan mengalami penurunan. Upaya yang harus dilakukan yaitu dengan meningkatkan modal sendiri dengan meningkatkan simpanan anggota yang berupa simpanan pokok dan wajib untuk memperbesar modal sendiri Koperasi. Kata Kunci : Leverage, Risiko, Manfaat Ekonomi Anggota
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.

Page 7 of 15 | Total Record : 143

 5   6   7   8   9 

Filter by Year

2016 2024


Reset
Filter By Issues
All Issue Vol. 9 No. 2 (2024): October 2024 Vol. 9 No. 1 (2024): March 2024 Vol. 8 No. 02 (2023): Oktober 2023 Vol. 8 No. 01 (2023): Maret 2023 Vol 7 No 01 (2022): Maret 2022 Vol. 7 No. 2 (2022): Oktober 2022 Vol. 5 No. 1 (2020) Vol 6 No 01 (2021): Maret 2021 Vol 6 No 02 (2021) Vol 5 No 02 (2020): Oktober Vol 4 No 2 (2019) Vol 4 No 1 (2019) Vol 3 No 02 (2018) Vol 3 No 01 (2018) Vol 2 No 02 (2017) Vol 2 No 01 (2017) Vol 1 No 02 (2016) Vol 1 No 01 (2016) More Issue