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INDONESIA
Jurnal Penelitian Ekonomi Akuntansi (JENSI)
Published by Universitas Samudra
ISSN : 26151227     EISSN : 2655187X     DOI : 10.33060
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal PEnelitian Ekonomi Akuntansi (JENSI) merupakan wahana hasil penelitian dan telaah konseptual dalam bidang ekonomi, keuangan dan bisnis, yang dierbitkan sejak tahun 2017, dan terbit 1 tahun 2 kali, yaitu setiap bulan Juni dan Desember.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 186 Documents
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MEKANISME PENGAWASAN PEMBIAYAAN MURABAHAH SEBAGAI UPAYA MEMINIMALISIR PEMBIAYAAN BERMASALAH PADA PT. BANK SYARIAH MANDIRI KANTOR CABANG PEMBANTU (KCP) TAKENGON Panetir Bungkes; Milda Sahyuli
Jurnal Penelitian Ekonomi Akuntansi Vol 5 No 1 (2021)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v5i1.3519

Abstract

Minimizing financing problems PT. Bank Syariah Mandiri Sub-Branch Office (KCP) Takengon needs to supervise murabahah financing, be it supervision before financing or supervision after financing. Because most of the assets of PT. Bank Syariah Mandiri KCP Takengon is in murabahah financing with a total of 1388 financing customers so that the quality of the financing must be maintained. This research method uses a qualitative descriptive approach. The data sources that the authors use are primary sources. Data collection techniques obtained from observation, interviews, and documentation. In addition, data analysis used is data reduction, data presentation and drawing conclusions. The result of this research is that the supervision mechanism of murabahah financing at PT. Bank Syariah Mandiri KCP Takengon uses character analysis, capital, capacity, collateral, and conditions of economy (5C). Meanwhile, the cause of problematic financing is due to internal factors and external factors. Furthermore, problematic financing can be minimized through the 5C analysis process unless it is caused by a natural disaster that is beyond the estimation of PT. Bank Syariah Mandiri KCP Takengon. The conclusion of the researcher is that the PT. Bank Syariah Mandiri KCP Takengon has implemented all murabahah financing supervision procedures that have been arranged systematically and structured.
PENGARUH FRAUD DIAMOND THEORY TERHADAP KECURANGAN (FRAUD) PADA KOPERASI KREDIT PINTU AIR Paulus Libu Lamawitak; Emilianus Eo Kutu Goo
Jurnal Penelitian Ekonomi Akuntansi Vol 5 No 1 (2021)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v5i1.3620

Abstract

This study aims to determine the effect of partial financial target, ineffective monitoring, and capability for fraud. The data of this study were obtained from questionnaires. This research includes quantitatives research. The population of this study is 100 employees who work at the Sluice Credit Cooperative and the sample determination technique uses the slovin formula. The number of respondents in this study were 50 employees. The instrument reliability test includes the validity and reliability test, the classic assumption test includes the normality test, the heterokedasticity test and the multicollinearity test. Data analysis techniques using multiple linear regression analysis with hypothesis testing (t test). The results showed that the (1) financial target had a significant effect on fraud with a significant value of 0,003 < 0,05 (2) ineffective monitoring has a significant effect on fraud with a significant value of 0,002 < 0,05; (3) capability has a significant effect on fraud with a significance value of 0,000 < 0,005.
UJI BEDA PENGARUH ARUS KAS OPERASI DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA PERUSAHAAN FOOD AND BAVERAGE DI BEI DAN BURSA EFEK FILIPINA Anida Zuhrotul Laili; Sugeng Hariadi
Jurnal Penelitian Ekonomi Akuntansi Vol 5 No 1 (2021)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v5i1.3761

Abstract

This study aims to analyze and obtain empirical evidence of the difference in the influence of operating cash flow and debt levels on earnings persistence in 2017-2019. The dependent variable of this study is earnings persistence, while the independent variable of this study consists of operating cash flow and debt levels. The population of this study is the food and beverage sub-sector manufacturing companies in the Indonesia Stock Exchange and the Philippines Stock Exchange. The sample selection was done by using purposive sampling technique and resulted 81 samples. The data analysis technique in this research is using descriptive statistical analysis, classical assumption test and hypothesis The classical assumption test includes normality test, multicollinearity test, heteroscedicity test and autocorrelation test. While the hypothesis test includes multiple linear regression analysis, partial test (t test) and difference test. The results of the hypothesis test show that the operating cash flow of companies on the IDX has a significant effect on earnings persistence, while the level of debt has no significant effect on earnings persistence. Companies in the Philippine Stock Exchange show that operating cash flow and debt levels have no significant effect on earnings persistence. Operating cash flow and debt levels show a negative effect on earnings persistence. In addition, the different test shows that there is a difference in the magnitude of the influence of operating cash flow and debt levels on earnings persistence in companies on the IDX and the Philippine Stock Exchange.
ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE DALAM MENINGKATKAN KINERJA KEUANGAN PERUSAHAAN Budi gautama Siregar
Jurnal Penelitian Ekonomi Akuntansi Vol 5 No 1 (2021)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v5i1.3799

Abstract

The implementation of GCG is a concept that regulates the behavior of bank actors, namely company owners, management in carrying out their respective duties and responsibilities to minimize agency problems which in turn can improve the company's financial performance. This study aims to analyze the implementation of good corporate governance in improving financial performance at Islamic Commercial Banks for the 2012-2018 period. The study uses secondary data, namely the financial statements of Islamic Commercial Banks consistently published in the research period, namely 8 Islamic Commercial Banks. Based on the results of data analysis with the help of the eviews application, the results show that the implementation of good corporate governance has no effect on financial performance at Islamic Commercial Banks for the 2012-2018 period. Keywords: GCG, Financial Performance, BUS
ANALISIS FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA Mulia Andirfa; Eka Chyntia; Iva Septarina; Maryana
Jurnal Penelitian Ekonomi Akuntansi Vol 5 No 1 (2021)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v5i1.3823

Abstract

This study aims to analyze the effect of ROE, CAR, NPL, BOPO, and DER simultaneously on stock returns in commercial banks listed on the Indonesia Stock Exchange. The data used in this study are secondary data in the form of financial reports at PT. Bank Rakyat Indonesi Tbk, PT. Bank Negara Indonesia Tbk, PT. Bank Mandiri Tbk, PT. Bank Central Asia Tbk, and PT. Bank Mega Tbk. from 2014-2019. The data analysis method used is panel data regression analysis, namely the Fixed Effect Model (FEM). The results showed that: ROE theoretically and statistically affect stock returns in commercial banks listed on the Indonesia Stock Exchange. CAR is theoretically and statistically insignificant to stock returns in Commercial Banks listed on the Indonesia Stock Exchange. BOPO has a theoretical effect but does not have a statistical and significant effect on stock returns in commercial banks listed on the Indonesia Stock Exchange. NPL and DER have no effect on stock returns in Commercial Banks listed on the Indonesia Stock Exchange. ROE, CAR, NPL, BOPO and DER simultaneously have a positive effect on stock returns in) Commercial Banks listed on the Indonesia Stock Exchange. ROE, CAR, NPL, BOPO and DER have the ability to explain their effect on stock returns in Commercial Banks listed on the Indonesia Stock Exchange of 44.09%. The remaining 55.01% is influenced by other variables outside this research model.
DETERMINAN KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR DITINJAU DARI FINANCIAL LEVERAGE DAN UKURAN PERUSAHAAN Dewi Maya Sari; Rismadi Rismadi; Rizki Rinaldi
Jurnal Penelitian Ekonomi Akuntansi Vol 5 No 2 (2021)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v5i2.3904

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh financial leverage dan ukuran perusahaan terhadap kinerja keuangan perusahaan manufaktur. Kinerja keuangan diukur menggunakan Return on Assets (ROA) Data yang digunakan merupakan data laporan keuangan tahunan perusahaan manufaktur tahun 2017-2019. Metode pengumpulan data dilakukan dengan cara purposive sampling sehingga ada 27 perusahaan yang memenuhi kriteria pemelihan sampel. Data dianalisis dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa financial leverage dan ukuran perusahaan berpengaruh positif dan signifikan terhadap kinerja keuangan.
DANA PIHAK KETIGA PADA PERBANKAN SYARIAH DI INDONESIA Budi Gautama Siregar
Jurnal Penelitian Ekonomi Akuntansi Vol 5 No 2 (2021)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v5i2.3995

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh equivalent rate, inflasi dan likuiditas terhadap dana pihak ketiga pada perbankan syariah di Indonesia periode 2015-2019. Populasi penelitian adalah laporan keuangan perbankan syariah dengan periode bulanan dari tahun 2015-2019. Dengan teknik sampling jenuh ditentukan jumlah sampel sebanyak 60 bulan. Teknik pengumpulan data yang digunakan adalah studi dokumentasi yaitu laporan keuangan perbankan syariah di Indonesia yang dipublikasikan oleh Otoritas Jasa Keuangan dan Bank Indonesia. Pengolahan data dilakukan dengan analisis regresi berganda dengan bantuan aplikasi SPSS. Temuan penelitian yaitu equivalent rate berpengaruh terhadap dana pihak ketiga, inflasi tidak berpengaruh terhadap dana pihak ketiga dan Likuiditas berpengaruh terhadap dana pihak ketiga
PENGARUH PELAYANAN, IKLAN DAN PUBLISITAS TERHADAP KEPUTUSAN NASABAH DALAM MENABUNG DI BANK BRI SYARIAH Shelly Midesia; Siti Fatimah; Fahriansah
Jurnal Penelitian Ekonomi Akuntansi Vol 5 No 2 (2021)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v5i2.4205

Abstract

This study aims to determine the effect of service, advertising, and publicity on customer decisions in saving at BRI Syariah Bank. The sampling method in this study using random sampling with a total sample of 100 customers of Bank BRI Syariah Stabat Langkat Regency. The data analysis method used is multiple linear regression analysis. The results of the partially tested research show that service and advertising have a significant effect on customer decisions to save at BRI Syariah Bank, while publicity has no significant effect on customer decisions in saving at BRI Syariah Bank. Simultaneous testing shows that service, advertising, and publicity have a significant effect on customer decisions in saving at BRI Syariah Bank
ANALISIS FLYPAPER EFFECT PADA DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH DI PROVINSI ACEH Yani Rizal; Safuridar; Muhammad Ayub Siregar
Jurnal Penelitian Ekonomi Akuntansi Vol 5 No 2 (2021)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v5i2.4223

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui besarnya pengaruh DAU dan PAD terhadap Belanja Daerah dan apakah terjadi Flypaper Effect pada Belanja Daerah di Provinsi Aceh. Data yang digunakan adalah data sekunder yang bersumber dari Badan Pusat Statistik (BPS). Data yang diperoleh dianalisis menggunakan persamaan regresi linier berganda, uji t, uji F dan Koefisien determinasi (R2). Hasil penelitian diperoleh persamaan Y= 3,88 + 2,0463logX1 + 3,1499logX2. Nilai konstanta sebesar 3,88 artinya apabila nilai DAU dan PAD tidak mengalami perubahan, maka Belanja Daerah Provinsi Aceh sebesar 3,88 satuan. Nilai koefisien DAU sebesar 2,0463 berpengaruh positif dan signifikan terhadap Belanja Daerah. Nilai koefisien PAD sebesar 3,1499 berpengaruh positif dan signifikan terhadap Belanja Daerah. Koefisien determinasi (R2) adalah 0,9783 atau sama dengan 97,83%. Sedangkan sisanya 2,17% dijelaskan oleh variabel lain yang tidak diteliti. Hasil analisis Flypaper Effect: koefisien DAU sebesar 2,0463 lebih besar dari koefisien PAD sebesar 3,1499 dimana memiliki arti bahwa tidak terjadi flypaper effect pada Belanja Daerah di Provinsi Aceh.
Pengaruh Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah, Kapasitas Sumber Daya Manusia dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintahan Daerah Kabupaten Sikka Emilianus Eo Kutu Goo; Paulus Libu Lamawitak
Jurnal Penelitian Ekonomi Akuntansi Vol 5 No 2 (2021)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v5i2.4440

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh pemanfaatan sistem informasi akuntansi keuangan daerah, kapasitas sumber daya manusia dan pengendalian internal terhadap kualitas laporan keuangan Pemerintah Daerah Kabupaten Sikka. Sumber data dalam penelitian ini adalah data primer dengan teknik pengumpulan data menggunakan kuisioner yang disebarkan kepada responden sebanyak 33 Pegawai pada Badan Pengelola Keuangan Dan Asset Daerah (BPKAD) Kabupaten Sikka. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi. Hasil penelitian menunjukkan bahwa pemanfaatan sistem informasi akuntansi keuangan daerah tidak berpengaruh terhadap kualitas laporan keuangan pemerintah daerah sedangkan kapasitas sumber daya manusia dan sistem pengendalian internal berpengaruh terhadap kualitas laporan keuangan pemerintah daerah Kabupaten Sikka.

Page 8 of 19 | Total Record : 186

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