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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 143 Documents
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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.
PERILAKU ETIS MAHASISWA AKUNTANSI DALAM PRAKTIK PENYUSUNAN LAPORAN KEUANGAN BERBASIS SYARIAH : (Studi Kasus Pada Mahasiswa Akuntansi Universitas Kuningan) Amir Hamzah
Accounthink Vol 5 No 02 (2020): Oktober
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

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Abstract

Penelitian ini bertujuan untuk mengethaui dan menganalisa perilaku etis mahasiswa akuntansi dalam praktik penyusunan laporan keuangan berbasis syariah. Populasi dari penelitian ini adalah Mahasiswa Akuntansi sebanyak 551 orang angkatan 2016 – 2019. Teknik pengambilan sampel dengan metode Simple Random Sampling yaitu sampel 132 orang mahasiswa akuntansi angkatan 2016-2019. Hasil menunjukkan bahwa kecerdasan intelektual berpengaruh positif terhadap prestasi akademik, kecerdasan emosional berpengaruh positif terhadap prestasi akademik, kecerdasan spiritual berpengaruh positif terhadap prestasi akademik, locus of control berpengaruh positif terhadap prestasi akademik, dan kecerdasan intelektual berpengaruh positif terhadap perilaku etis, kecerdasan emosional berpengaruh positif terhadap perilaku etis, kecerdasan spiritual berpengaruh positif terhadap perilaku etis, locus of control berpengaruh positif terhadap perilaku etis, prestasi akademik berpengaruh positif terhadap perilaku etis.
PERAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH DIPENGARUHI OLEH JUMLAH PENDUDUK KABUPATEN BEKASI : Kata kunci: Efektivitas, kontribusi, pajak restoran, jumlah penduduk, pendapatan asli daerah. adibah yahya
Accounthink Vol 5 No 02 (2020): Oktober
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

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Abstract

Regional tax income collected by local governments is Regional Original Income (PAD). Restaurant tax is part of local taxes, the research objective is to analyze the effectiveness and contribution of restaurant taxes to local revenue and its effects which are moderated by the number of residents. The ratio of effectiveness and contribution is used in this study by looking at the target and realization of restaurant taxes on local revenue. Revenue from restaurant tax always increases every year in Bekasi Regency, which is a phenomenon that is used as a source of research. This research uses descriptive analysis method, hypothesis testing is done partially and moderately. The study population is a sample of research with 2013-2017 research data. The research results show that there is a partial effect of the effectiveness and contribution of restaurant taxes on local revenue, while the population has no effect on local revenue. The moderation test shows that the total population is not a moderating variable between the effectiveness and contribution of restaurant taxes to local revenue, this shows that the population cannot strengthen the effect of the effectiveness and contribution of local taxes to local revenue. Keywords: Effectiveness, contribution, restaurant tax, total population, locally-generated revenues
PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN subadriyah
Accounthink Vol 5 No 02 (2020): Oktober
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

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Abstract

This researcher aims to test and analyze consisting of Profitability, Managerial Ownership, Institutional Ownership and Company Size of the Company Value of the basic & Chemical Industry Sector contained on the Indonesia Stock Exchange Period 2016-2018. The population of this study is the financial statements and annual reports from companies in the Industrial & Chemical Sector found on the Indonesia Stock Exchange Period 2016-2018. The sampling technique is purposive sampling so the number of samples is 11 companies. This study uses multiple linear regression data processing methods. The results obtained from this study partially Profitability variables affect the value of the company, while Managerial Ownership. Institutional ownership and company size have no effect on firm value. The variables of Profitability, Managerial Ownership, Institutional Ownership and Firm Size have a simultaneous effect on firm value.
EFEK MODERASI KESADARAN WAJIB PAJAK DALAM HUBUNGAN FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN MEMBAYAR PAJAK DAN KEPATUHAN MEMBAYAR PAJAK muhamad safiq
Accounthink Vol 5 No 02 (2020): Oktober
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

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Abstract

The purpose of this study is to examine the role of taxpayer awareness of the factors that affect taxpayer compliance for micro, small and medium enterprises (MSMEs). The research sample was taken from the taxpayers of UMKM actors who were in the Bekasi - West Java area. This study used 120 respondents (samples), which were taken by purposive sampling method. Furthermore, researchers used a structural equation model analysis tool with the WrapPLS 5.0 system to test the hypothesis. The results showed that the understanding of taxpayers on PP No. 46/2013 and tax sanctions partially affected taxpayer compliance. Meanwhile, the taxation system and the quality of tax authorities have no effect on taxpayer compliance in paying taxes. The next result shows that taxpayer awareness does not moderate the relationship between taxpayer understanding of PP 46 of 2013 and taxpayer compliance. However, taxpayer awareness is able to influence (moderate) the relationship between the tax system, service quality and tax sanctions on taxpayer compliance. These results indicate that in general taxpayer awareness is able to play a role in increasing taxpayer compliance.
Efek Moderasi Religiousity pada Money Ethics dan Teknologi Informasi Terhadap Tax Evasion Pada UMKM di Kecamatan Serpong Rosita Wulandari
Accounthink Vol 5 No 02 (2020): Oktober
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

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Abstract

Abstract The purpose of this research is to obtain empirical evidence of the influence of money ethics and information technology taxation on tax evasion with religiosity as a moderation variable in MSME actors of Serpong sub-district registered in the cooperative and msme office of South Tangerang city. The population in this study is all Serpong sub-district smes registered with the South Tangerang City Cooperative and MSME Office. The sample of this study was determined by purposive sampling method and the data was collected by the division of questionnaires with the number of respondents 105 respondents, questionnaires that can be processed as many as 100 respondents, the rest of the data filled in incomplete. The data analysis methods used are multiple linear regression analysis and moderation regression analysis using the SPSS version 25 program. The results of the study show that money ethics affects Tax Evasion. Information Technology has no effect on Tax Evasion. As for intrinsic religiosity and extrinsic religiosity as variable moderation does not succeed in moderating in this relationship both on money ethics and information technology taxation. Keywords : Money ethics, Information technology taxation, Intrinsic, Extrinsic Religiosity, Tax Evasion
DETERMINAN PENGUNGKAPAN MODAL INTELEKTUAL PADA PERUSAHAAN YANG MASUK DALAM INDEKS LQ-45 DI INDONESIA bagus prakoso; Kiswanto,S.E.,M.Si.,CMA.,CIBA.,CERA
Accounthink Vol 5 No 02 (2020): Oktober
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

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Abstract

Intellectual capital is an intangible asset that belongs to a company. This study examines the effect of industry type, firm size, leverage, profitability, independent directors, board of directors, and audit committee on intellectual capital disclosure.The population in this study are companies listed on the lq-45 index of the Indonesian stock exchange 2016-2018 on the Indonesia Stock Exchange (BEI). Sampling in this study used saturated sampling so that the number of analysis units was 174 consisting of 58 LQ-45 companies from 2016-2018. The analysis technique used is multiple linear regression, which shows that the leverage variable has a significant positive effect and the independent director variable has a significant negative effect on intellectual capital disclosure, while the other variables have no effect
Jurnal PENGARUH NILAI TUKAR (KURS), JUMLAH UANG BEREDAR DAN INFLASI TERHADAP NILAI AKTIVA BERSIH REKSA DANA SYARIAH DI INDONESIA TAHUN 2015-2019 Wirman Universitas Singaperbangsa Karawang wirman@feb.unsika.ac.id: Reksa Dana Syariah di Indonesia Wirman Wirman
Accounthink Vol 5 No 02 (2020): Oktober
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

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Abstract

ABSTRACT This research was conducted to analyse and test the influence of exchange rate, the money supply and inflation on the Sharia fund net asset value in Indonesia. In this study the sampling techniques used are non probability sampling with the type of purposive sampling. The data analysis methods used in this study were classical assumption tests, hypotheses testing and multiple linear regression analyses with the help of SPSS. The results of this research show that the exchange rate, the money supply and the simultaneous inflation have significant effect on the Sharia fund's net asset value. This is evidenced by the F test results in this study, where Fcount (167,970) > Ftable (3.16) and the significance of the sig. (0.000) < 0.05, stating H0 on reject and Ha accepted. Partially, the exchange rate doesn’t have a significant effects on the value of the Sharia fund's net assets. This is evidenced by the results of the T test on this study, where t count (-0,254) > t table (2.00172), which states H0 accepted and Ha in decline. Meanwhile, the money supply and inflation have a positive and significant effect on the Sharia Fund's net asset value. This is evidenced by the results of the T test on this research, where the money supply is obtained t count (15,257) > t table (2.0017) and on inflation is obtained t count (5,086) > t table (2.0017), stating H0 in decline and Ha accepted. Keywords: exchange rate, the money supply, inflation, sharia fund net asset value. ABSTRACT This research was conducted to analyse and test the influence of exchange rate, the money supply and inflation on the Sharia fund net asset value in Indonesia. In this study the sampling techniques used are non probability sampling with the type of purposive sampling. The data analysis methods used in this study were classical assumption tests, hypotheses testing and multiple linear regression analyses with the help of SPSS. The results of this research show that the exchange rate, the money supply and the simultaneous inflation have significant effect on the Sharia fund's net asset value. This is evidenced by the F test results in this study, where Fcount (167,970) > Ftable (3.16) and the significance of the sig. (0.000) < 0.05, stating H0 on reject and Ha accepted. Partially, the exchange rate doesn’t have a significant effects on the value of the Sharia fund's net assets. This is evidenced by the results of the T test on this study, where t count (-0,254) > t table (2.00172), which states H0 accepted and Ha in decline. Meanwhile, the money supply and inflation have a positive and significant effect on the Sharia Fund's net asset value. This is evidenced by the results of the T test on this research, where the money supply is obtained t count (15,257) > t table (2.0017) and on inflation is obtained t count (5,086) > t table (2.0017), stating H0 in decline and Ha accepted. Keywords: exchange rate, the money supply, inflation, sharia fund net asset value.
Analysis of Payback Period, Net Present Value and Internal Rate of Return on hotel business in Kepulauan Seribu Muhammad Nasim Harahap
Accounthink Vol 5 No 02 (2020): Oktober
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

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Abstract

This analysis was conducted to determine the feasibility of investing in a tourism area in the Thousand Islands, with the aim of whether the investment carried out was feasible to continue or not feasible to continue. In this analysis, the methods of Payback Period (PP), Net Present Value (NPV) and Internal Rate of Return (IRR) are used. The research method used in this study uses primary and secondary data. Based on the results of the Payback Period (PP) analysis obtained within 5 years, the Net Present Value (NPV) value is Rp. 480,200,278., while the Internal Rate of Return (IRR) is 17% greater than the interest rate of 15% (17%> 15%). Thus, these results can be concluded that investment in the hotel business in the Kepulauan Seribu is feasible.

Page 8 of 15 | Total Record : 143

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