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<![CDATA[ANALISIS KINERJA KEUANGAN DENGAN METODE RGEC PADA BANK PEMBANGUNAN DAERAH DI BURSA EFEK INDONESIA ]]>
<![CDATA[Suwedy Aziz]]>;
<![CDATA[Muhammad Yunus Kasim]]>;
<![CDATA[Husna Husna]]>
<![CDATA[ Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 2 (2023) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Tadulako ]]>
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<![CDATA[This study aims to analyze the financial performance of publicly listed Regional Development Banks on the Indonesia Stock Exchange for the 2016-2020 period using the descriptive quantitative method. In this study, all populations were the samples or censuses. The results of this study that the financial performance of the Regional Development Bank for the 2016-2020 period is seen from the Risk Profile of the NPL ratio of regional banks BJBR category is very good, BJTM is good and BEKS is quite good, for the LDR ratio of BJTM regional banks in general is still very good, BJBR banks are quite good and BEKS banks are not good. The GCG assessment of BJBR regional banks for the 2016-2020 period is in the good category, BJTM banks in general are still in the good category and BEKS banks are quite good. Earnings, ROA and BOPO ratios of regional banks BJBR and BJTM for the 2016-2020 period are generally very good while BEKS banks are not good. Capital, the CAR ratio of regional banks BJBR and BJTM for the 2016- 2020 period is very good while BEKS banks are still in good condition.]]>
<![CDATA[PERBANDINGAN PERLAKUAN PAJAK DAN ZAKAT PADA PRODUK KEUANGAN ISLAMI MUDHARABAH DAN MURABAHAH ]]>
<![CDATA[Rismawati - Rismawati]]>;
<![CDATA[Supriadi -]]>
<![CDATA[ Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 6, No 1 (2023) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Tadulako ]]>
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<![CDATA[This paper aims to describe the past and present tax and zakat obligations imposed on each Muslim as two different obligations through a literature review. Taxes are levied by the government on every citizen including Muslims with the aim of assisting the government in financing the state. While zakat is paid by Muslims based on religious obligations aimed at increasing the devotion of the Ummah, reducing poverty and increasing solidarity and building economic sustainability. Using a descriptive method, this study found that in contemporary Islamic economics, zakat is used as a tool to improve the economy with an interest-free loan system (qardul hasan). Mudharabah and Murabahah are both Islamic financial products designed by considering aspects of sharia compliance, including the fulfillment of zakat obligations. The basic principle of zakat in Islam is the obligation to give a portion of wealth to those who deserve it. Meanwhile, the imposition of taxes on Islamic financial products has the same purpose as the imposition of taxes on conventional financial products, namely to finance government spending in providing public services to the public. The payment of zakat through official institutions can be submitted as a tax deduction, so that the tax functions as the main source of state revenue and is used entirely for the benefit of the people in line with the purpose of zakat payment in Islam. ]]>
<![CDATA[STOCK PRICE MOVEMENT PREDICTION USING SUPERVISED MACHINE LEARNING ALGORITHM: KNIME ]]>
<![CDATA[Dina Anggraeni]]>;
<![CDATA[Kris Sugiyanto]]>;
<![CDATA[Muhammad Irwan Zam Zam]]>;
<![CDATA[Harry Patria]]>
<![CDATA[ Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 2 (2022) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Tadulako ]]>
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<![CDATA[What happened to the money that was invested? Especially in light of the obscene wealth. Obviously, it refers to financial instruments. Let us start with the most basic investment instruments: firm stocks traded on stock exchanges. We have gathered field data from a few manufacturing companies over the last five years (2015–2019), including financial and non-financial data, as well as stock price variance over each year. We used KNIME's machine learning to find the best models for predicting the variance of the stock price in a given year based on the parameters provided. We expect the algorithms to be able to predict which company will return a capital gain for the investor.]]>
<![CDATA[PENGARUH PERENCANAAN ANGGARAN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENYERAPAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI ]]>
<![CDATA[Muhammad Iqbal]]>
<![CDATA[ Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 1 (2022) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Tadulako ]]>
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<![CDATA[This explanatory research aims to test the hypothesis developed from the budget planning variable and human resource competence on budget absorption, either directly or through the organizational commitment variable as moderator. The research was conducted at the Polewali Mandar Regency Government with a sample of 96/100 respondents. Data were collected through a survey method by distributing questionnaires to each respondent and using multiple regression and moderated regression analysis as data analysis tools. The results showed that budget planning and human resource competence had a positive effect on the absorption rate of the budget. Organizational commitment does not moderate the relationship between budget planning and budget absorption, but is able to moderate the relationship between human resource competence and budget absorption.]]>
<![CDATA[PENGARUH KNOWLEDGE SHARING, PENGALAMAN, DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGMENT ]]>
<![CDATA[Nur Shodiq]]>;
<![CDATA[Bambang Suryono]]>;
<![CDATA[Lilis Ardini]]>
<![CDATA[ Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 1 (2022) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Tadulako ]]>
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<![CDATA[The purpose of this research is to conduct testing and find empirical evidence about the effect of knowledge sharing, experience and obedience pressure on audit judgment. The quantitative approach, namely the survey method, is the applied research approach. 50 Public Accounting Firms (KAP) in Surabaya and Sidoarjo are the total of the total population. To determine the number of samples from the population used purposive sampling method until later obtained a sample of 120 auditors. The Auditors of Public Accounting Firms (KAP) based in Surabaya and Sidoarjo are the respondents used in the ongoing research. In addition, multiple linear regression analysis is the analysis applied to the research. The results of this study prove empirically that knowledge sharing and experience have a positive influence on audit judgment. Obedience pressure has a negative relationship with audit judgment and does not empirically have a significant effect on audit judgment. The findings in this study indicate that the higher the pressure given to the auditor, the more inaccurate the judgments made by the auditor will be.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN KOPERASI SIMPAN PINJAM ]]>
<![CDATA[Dokman Marulitua Situmorang]]>
<![CDATA[ Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 2 (2023) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Tadulako ]]>
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<![CDATA[How to see and know the financial performance of a cooperative, namely KSP Bhina Raharja Tegal Branch by viewing and analyzing its financial statements from 2016 to 2019 and estimating whether the cooperative has the potential to lose until it goes bankrupt? This is the purpose of this study using the Altman Z-Score method. The research method selected and used in this research is a descriptive type of research. The conclusion of this study was taken from the analysis carried out from the data of the cooperative's financial statements and based on the results obtained a conclusion about the condition of the financial performance of KSP Bhina Raharja Tegal Branch the authors can draw the following conclusions. The financial data generated based on the 2016-2019 financial statements, it can be concluded that the cooperative's financial performance is still in quite good condition but still needs more effective working capital management so that the profit generated can be maximized and can increase profitability ratios. Meanwhile, when viewed using the liquidity ratio, it can be said to be very good because the company has more current assets than its current liabilities. So that the company's short-term debt can be guaranteed using current assets owned by the company.While the prediction of bankruptcy based on the 2016- 2019 financial statements using the Altman Z-Score method shows the company is in a vulnerable area but the figures achieved almost exceed the point of not going bankrupt. Companies need to manage retained earnings more effectively in order to increase the Z-Score and bring the company to the point of not going bankrupt]]>
<![CDATA[KEANDALAN VALIDITY VERIFICATION SYSTEM BUKTI TRANSAKSI:MAMPUKAH MENCEGAH FRAUD ACCOUNTING? ]]>
<![CDATA[rafles ginting]]>;
<![CDATA[Ibnu Aswat]]>;
<![CDATA[Helma Malini]]>
<![CDATA[ Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 6, No 1 (2023) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Tadulako ]]>
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<![CDATA[Fraud is defined as an intentional act of deception done by one or more people. This fraud can occur in management, either directly or through a third party. Many things can be done by the company in the deployment of accounting fraud prevention. One of them is confirming the validity of transaction evidence, which is critical since transaction evidence is basic transaction papers, both self-made and from third parties, that are used as sources for a company's recording or preparation of financial statements. Proof of transactions is critical in averting the creation of future financial issues. Fraud detection uses machine learning, statistical analysis, and behavioral tracking to uncover the patterns and strategies criminals use to commit fraud. When fraud is detected, the system can prevent fraud before it causes damage to your business or organization. It can be used to prove that an entity or organization has a good anti-fraud system in place.]]>
<![CDATA[PENGARUH LINGKUNGAN SOSIAL DAN POTENSI DIRI TERHADAP MINAT MELANJUTKAN PENDIDIKAN AKUNTANSI DI PERGURUAN TINGGI ]]>
<![CDATA[Muhammad Natsir]]>
<![CDATA[ Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 6, No 1 (2023) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Tadulako ]]>
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<![CDATA[This This study aims to examine and analyze the Social Environment and Self Potential for Interest in Continuing Accounting Education in Higher Education. This type of research is a survey, using the sampling technique of saturated sampling method. The sample in this study was 119 students of class XII, majoring in accounting at the 2nd State Vocational High School, Palu. Data collection technique by distributing questionnaires directly to respondents while the method of analysis used is multiple linear regression. The results of this study indicate that the social environment and self-potential simultaneously have a positive and significant effect on interest in continuing education of accounting in higher universities. The social environment partially has a positive and significant effect on interest in continuing education of accounting in higher universities. Self Potential partially has a positive and significant effect on interest in continuing education of accounting in higher universities.]]>
<![CDATA[DETERMINAN INTEGRITAS LAPORAN KEUANGAN DI INDONESIA ]]>
<![CDATA[Margareth Enrica Sebastian]]>;
<![CDATA[Dian Purnama Sari]]>
<![CDATA[ Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 2 (2022) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Tadulako ]]>
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<![CDATA[This study aims to determine the impact of leverage, audit committee, growth opportunities, and litigation risk on financial statement integrity in real estate companies listed on the Indonesia Stock Exchange in period 2015-2019. The independent variable is leverage, audit committee, growth opportunities, and litigation risk and the dependent variable is financial statement integrity. The design of this research is quantitative research. The data collection method used in this study is documentation by collecting financial statements of real estate companies in period 2015-2019 obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The population in this study are 43 companies, while sample used are 41 companies with purposive sampling technique. Data analysis technique used are multiple linear regression. The results of this study showed that leverage and litigation risk has positive effect on financial statement integrity. Meanwhile, audit committee and growth opportunities has no effect on financial statement integrity.]]>
<![CDATA[KAPASITAS SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI SERTA PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN KOPERASI ]]>
<![CDATA[Hairul Anam]]>
<![CDATA[ Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 1 (2022) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Tadulako ]]>
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<![CDATA[The purpose of this study is to determine whether the capacity of human resources, utilization of information technology and internal control affect the quality of financial reports. The sample in this study was forty-seven respondents who were taken from cooperatives registered at the Department of Cooperatives, Small and Medium Enterprises and Industry of Balikpapan City. The sampling method used purposive sampling method and the analysis tool used multiple linear regression analysis. The results showed that the capacity of human resources and internal control did not affect the quality of the cooperative's financial statements, while the use of information technology had a significant effect on the quality of the cooperative's financial statements.]]>
