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Rendy Mirwan Aspirandi
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INDONESIA
JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Published by Universitas Muhammadiyah Jember
ISSN : 25286501     EISSN : 26205432     DOI : http://dx.doi.org/10.32528/jiai.v4i1
Core Subject : Religion, Economy, Humanities, Science, Education,
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education
JIAI (Indonesian Accounting Scientific Journal) is a publication of the Accounting Study Program, Faculty of Economics, University of Muhammadiyah Jember, p-ISSN: 2528-6501, e-ISSN: 2620-5432. Publications in the form of writings published periodically and have the aim as a place to accommodate ideas, studies and studies, and as a channel of information for the development and development of science in accounting which include: accounting information systems, management accounting, public sector accounting, auditing, sharia accounting , behavioral accounting, and financial accounting. This publication contains scientific writing in the form of research results, theoretical studies and application of theory, conceptual ideas, new book reviews, bibliographies and practical writings from experts, academics, and practitioners. The writings that have been published have gone through the editing process as needed by the publisher without changing the substance according to the original manuscript. The writing in each publication is the personal responsibility of the author and does not reflect the opinion of the publisher. Manuscripts sent to the editor must be original and not being considered for publication by other publishers. This journal is published twice a year, which is April and October.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
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Search results for , issue "Vol 7, No 1 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)" : 7 Documents clear
ANALISIS PENGARUH STRUKTUR AKTIVA, PROFITABILITAS, DAN LIKUIDITAS TERHADAP STRUKTUR MODAL DAN KINERJA PERUSAHAAN (Studi Kasus Pada Perusahaan BUMN Yang Terdaftar di BEI Tahun 2017-2019) Yusmaniarti Yusmaniarti; Angga Febriyanto; Hernadianto Hernadianto; Desi Fitria
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 1 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i1.7150

Abstract

Penelitian ini bertujuan untuk menguji pengaruh struktur aktiva, profitabilitas, dan likuiditas terhadap struktur modal dan kinerja perusahaan pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Populasi penelitian ini sebanyak 25 perusahaan dan sampel yang digunakan mencakup 12 perusahaan yang dipilih berdasarkan kriteria sampel dan uji outlier. Penelitian ini menggunakan data sekunder yang telah diuji dalam uji asumsi klasik dan dianalisis menggunakan analisis regresi berganda. Pengujian analisis regresi berganda dalam penelitian ini menggunakan dua model persamaan regresi. Persamaan pertama variabel terikatnya struktur modal. Persamaan kedua variabel terikatnya kinerja perusahaan. Hasil analisis berdasarkan persamaan pertama bahwa semua variabel bebas secara simultan mempunyai hubungan linear yang signifikan terhadap struktur modal. Hasil analisis berdasarkan persamaan kedua bahwa semua variabel bebas secara simultan mempunyai hubungan linear yang signifikan terhadap kinerja perusahaan. Hasil pengujian hipotesis yang dibuat dengan variabel terikatnya struktur modal menunjukkan bahwa struktur aktiva dan likuiditas secara parsial berpengaruh negatif dan signifikan terhadap struktur modal. Sedangkan profitabilitas tidak berpengaruh terhadap struktur modal. Hasil pengujian hipotesis yang dibuat dengan variabel terikatnya kinerja perusahaan menunjukkan bahwa struktur aktiva berpengaruh positif dan signifikan terhadap kinerja perusahaan. Untuk profitabilitas berpengaruh negatif dan signifikan terhadap kinerja perusahaan. Sedangkan likuiditas tidak berpengaruh terhadap kinerja perusahaan. Hasil pengujian koefisien determinasi menunjukkan semua variabel bebas yaitu struktur aktiva, profitabilitas, serta likuiditas berpengaruh sebesar 70,3% terhadap struktur modal dan berpengaruh sebesar 42,5% terhadap kinerja perusahaan.
PENGARUH UKURAN DEWAN KOMISARIS DAN UKURAN DEWAN KOMITE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) MELALUI KINERJA KEUANGAN DI ERA COVID 19 Ibna Kamilia Fiel Afroh; Achmad Hasan Hafidzi
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 1 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i1.7590

Abstract

Pasar modal tertekan di tengah perjuangan Indonesia melawan pandemi virus corona (Covid-19). Indeks harga saham gabungan, indeks acuan utama di Bursa Efek Indonesia begitu tertekan, demikian pula dengan kinerja reksadana. Pada tanggal 1 Juni Indonesia akan menjalani situasi New Normal atau singkatnya menjalankan kehidupan dengan protokol kesehatan yang ketat di tengah pandemi Covid-19 yang mulai dilakukan Indonesia dengan demikian, roda bisnis perlahan perlahan kembali berputar sehingga berpeluang terlepas dari ancaman resesi global. New Normal membuat mood pelaku pasar modal membaik sejak pekan ini (2-5 Juni 2020). Return menjadi salah satu faktor yang dapat memotivasi investor untuk melakukan investasi. Banyak penelitian telah dilakukan dengan meneliti hubungan antara GCG dan return saham melalui kinerja perusahaan. Namun, beberapa hal tidak menunjukkan keberhasilan dan terdapat kesenjangan penelitian. Hasil penelitian berpengaruh besar terhadap penilaian return saham serta mencoba mengukur return saham dari GCG dan kinerja perusahaan yang terdaftar di Jakarta Islamic Index. Pengambilan keputusan ini didasarkan pada teori yang ada. Bahkan peran GCG yang diharapkan mampu menjadikan Return Saham akan lebih baik dimasa Pandemi Covid 19.
ANALISIS PERAN SOSIALISASI DALAM MENUMBUHKAN KETERTARIKAN GENERASI MILENIAL UNTUK BERINVESTASI PRODUK SYARIAH Emilia Septiani
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 1 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i1.7537

Abstract

The purpose of this research is to analyze the role of socialization in growing interest in sharia product investment in the millennial generation. The data collection method used is a sample survey with a sampling technique using accidental sampling. The number of respondents in this study were 100 people. The data collection tool used is a questionnaire. The analytical tool in this research is descriptive statistics. The results of this study indicate that 93% of the millennial generation in West Nusa Tenggara know the difference between conventional and sharia financial products; 25% get information on sharia financial products from social media; 100% of the millennial generation are interested in investing in Islamic financial products; and the average of investment interest is high.
ANALISIS RASIO KEUANGAN PADA BANK BUMN dan BANK SWASTA GO PUBLIC TAHUN 2017-2019 Dinda Palupy; Suwigyo Widagdo; Lia Rachmawati
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 1 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i1.7196

Abstract

Abstract : This study aims to analyze the financial performance of state-owned banks and private banks in terms of financial ratio analysis. In addition, this study is also intended to analyze the differences financial performance between state-owned banks and private banks. This research was conducted from 2017 to 2019 which included 20 samples of banking companies consisting of 4 state-owned banks and 16 private banks which were taken using a purposive sampling technique. Data were analyzed using financial ratios consisting of LDR ratio, ROA ratio, ROE ratio, and CAR ratio. Then the data were analyzed using the Independent T-test method. The analytical tools used in this research are Microsoft Excel 2016 and SPSS Version 24. The results of the study based on financial ratio analysis show that state-owned banks have better financial performance than private banks. Then the results of the Independent T-test statistical test showed that there was no difference in financial performance in terms of LDR, ROA, and CAR ratios, only the ROE ratio showed significant differences in financial performance between state-owned banks and private banks.  Keywords: Financial Performance, LDR, ROA, ROE, CAR, State-Owned Banks, Private Banks 
PENGARUH KINERJA LINGKUNGAN, KEPEMILIKAN SAHAM PUBLIK, PUBLIKASI CSR, UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Sulaeman Sarmo; I Dewa Gde Bisma; Muhdin Muhdin; Sarifuddin Sarifuddin
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 1 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i1.7538

Abstract

This study aims to examine the effect of Environmental Performance, Public Share Ownership, CSR Publications, Company Size on Financial Performance (Case Study on Manufacturing Companies on the Indonesia Stock Exchange in 2017-2019). This type of research is associative research which aims to determine the relationship between two or more variables. The type of data used in this study is quantitative data using secondary data. The sampling technique used in this study was purposive sampling so that the number of samples used in this study was 117. While the data processing in this study was carried out using multiple regression using SPSS. The results of this study indicate that environmental performance, public share ownership, CSR publications and company size simultaneously have no effect on financial performance. Partially, public share ownership and CSR publications have an effect on financial performance. Environmental performance and company size have no effect on financial performance. The implication of this research is that for further research, financial performance should be used as a proxy for return on assets and for environmental performance variables using an index because there are indications that it has an effect on financial performance.
AKUNTABILITAS DAN TRANSPARANSI MANAJEMEN KEUANGAN MASJID AGUNG AL BARKAH KOTA BEKASI Hajar Karimah; Ahmad Baehaqi
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 1 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i1.6898

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan akuntabilitas dan transparansi manajemen keuangan di Masjid Agung Al-Barkah Kota Bekasi. Sementara metode yang digunakan adalah kualitatif deskriptif dengan menggunakan sumber data observasi, wawancara dan dokumentasi. Hasil dari penelitian ini adalah dari penerapan akuntabilitas para pengurus sudah bertanggungjawab terhadap pengelolaan dana yang dititipkan dari masyarakat dan donatur walaupun masih ada beberapa aspek yang bisa diperbaiki lagi. Dari penerapan transparansi, pengurus masjid telah melakukan inovasi dalam publikasi setiap informasi kegiatan dan kondisi keuangan menggunakan media sosial. Media sosial juga menjadi sarana berkomunikasi kepada masyarakat di tengah keterbatasan kondisi pandemi.
PENGUATAN RENCANA STRATEGIS PENGEMBANGAN DESA WISATA (STUDI KASUS DESA GIRI SASAK, KECAMATAN KURIPAN) Made Suarni; Animah Animah; Lalu Takdir Jumaidi
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 1 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i1.7548

Abstract

This research aims to analyze the strategic plan (Renstra) of the development of Bukit Batu Gendang tourist attraction, strengthen the strategic plan, the role of government and community participation. The location of this research is Bukit Batu Gendang which located in Buntage and Lendang Sedi Hamlate, Giri Sasak Village Kuripan District of West Lombok Regency. This research uses a qualitative research approach with case study design. The data collection methods used are observation, interviews and documentation. There are two grand theories that are the basis of this research, namely Theory of Constrain and Participant Theory. Theory of constrain is used as a foundation in solving the problems faced and Participant Theory is used as a reference in the analysis of community participation. SOAR analysis is used to devise alternative strategies that will then be used to reinforce existing plans. The results of the study show that 1) The strategic plan that has been made has not led specifically to the development of tourist attractions and there are some realizations of plans that are not in accordance with those listed in the RPJMDes. 2) There are 11 alternative strategies produced to strengthen the strategic plan of development of tourist villages, especially Bukit Batu Gendang tourist attractions. 3) The Giri Sasak Village Government has carried out its role well started from planning to supervision and there are several types of participation given by the community, namely intensive participation and participation for material incentives.

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