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INDONESIA
Jurnal Akuntansi Indonesia
Published by Universitas Gajayana Malang
ISSN : 18298532     EISSN : 26142252     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi Indonesia (JAI) berfokus pada penelitian yang berkaitan dengan akuntansi dan keuangan yang relevan untuk pengembangan teori dan praktek akuntansi di Indonesia dan asia tenggara. JAI mencakup berbagai pendekatan penelitian, yaitu: kuantitatif, kualitatif dan metode campuran. JAI berfokus pada berbagai tema, topik dan aspek akuntansi dan investasi, termasuk (tetapi tidak terbatas) untuk topik-topik berikut: Akuntansi Keuangan Akuntansi Sektor Publik Manajemen akunting Akuntansi Syariah dan Manajemen Keuangan Auditing Tata kelola perusahaan Akuntansi Perilaku (Termasuk Etika dan Profesionalisme) Manajemen keuangan Akuntansi (Etika) Pendidikan Perpajakan Pasar Modal dan Investasi Akuntansi Perbankan dan asuransi Sistem Informasi Akuntansi Pelaporan Keberlanjutan Modal Intelektual, dll.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol. 16 No. 1 (2020): Februari" : 6 Documents clear
PENDEKATAN THEORY OF CONSTRAINTS UNTUK PENINGKATAN LABA Hanifatul Hasanah; Annisa Fatimah; Kurnia Ekasari
Jurnal Akuntansi Indonesia Vol. 16 No. 1 (2020): Februari
Publisher : Universitas Gajayana Malang

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Abstract

The purpose of this research is to analyze the company’s constraints by using the five steps of the Theory of Constraints. This is a descriptive quantitative research. Step one is to identify constraints, determine the most profitable product composition, maximize production flow with existing constraints using Takt Time Method, add capacity to constraints and redesign production processes. The results of this study indicates that in the production process, there are resources that experienced constraints. The constraints occured in the assembly process precisely in the second work station, that is the installation process of stepped gland and seal. The available time in August and September was 608,400 seconds while the time required in August is 637,900 seconds and 638,800 seconds in September which means, there was a constraint in the available time. In addition, profits generated by PT. Alinco is larger after the implementation of TOC than before. If the company use TOC, the profit that company achieve will increase amounted to IDR 1,056,200 in August and IDR 1,091,600 in September. Based on the analysis on the production cost, we can conclude that TOC can increase the profit.
APAKAH MEKANISME GCG DAN UKURAN PERUSAHAAN BERDAMPAK PADA HARGA SAHAM? Nurul Karlina Surya Wijaya; Annisa Fatimah; Mohammad Arief Setiawan
Jurnal Akuntansi Indonesia Vol. 16 No. 1 (2020): Februari
Publisher : Universitas Gajayana Malang

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Abstract

In this study good corporate governance indicators consist of board of commissioners, independent commissioners and managerial ownership The population of this research were the mining companies listed in Indonesia Stock Exchange during the period 2012-2017. Based on the criteria, there were 5 companies. The methods of data analysis that used in this study was quantitative method with multiple linear regression analysis. The results of this research were the Board of Commissioners has a significant effect towards stock prices partially. While the independent Commissioner, managerial ownership and firm size have not significant effect towards stock prices. However, the Board of Commissioners, independent Commissioner, managerial ownership and firm size have significant effect towards the stock price simultaneously.
ANALISIS AKUISISI PERUSAHAAN TERHADAP KINERJA KEUANGAN Rinda Ayu Kurnia
Jurnal Akuntansi Indonesia Vol. 16 No. 1 (2020): Februari
Publisher : Universitas Gajayana Malang

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Abstract

Companies must have efficient financial performance to be considered as a healthy company. The purpose of this research is to know the comparison of company’s financial performance before and after acquisition by using financial ratio analysis. The object of this research is PT XL Axiata Tbk company by using secondary data of book year 2012-2016. Where the new company made the acquisition in 2014. The results of this study indicate that the performance of PT XL Axiata Tbk in 2012-2013 better than 2015-2016. While in the year of acquisition in 2014 showed a negative financial performance.
LABA BERSIH, KOMPONEN ARUS KAS, DAN HARGA SAHAM Wiya Retno Anjar Pamungkas; Marlina Magdalena; Sidik Ismanu
Jurnal Akuntansi Indonesia Vol. 16 No. 1 (2020): Februari
Publisher : Universitas Gajayana Malang

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Abstract

This study was aimed to determine the effect of net income and cash flow components consisting of operating cash flow, investment cash flow, financing cash flow on stock price in LQ 45 Index companies listed in Indonesian Stock Exchange period of 2014-2017 . The sample used in this study amounted to 16 companies. In this study the approach used a quantitative approach. The sampling technique used purposive sampling technique. The method in data analysis used multiple linier regression analysis. Net income, operating cash flow, investment cash flow and financing cash flow as were placed as independent variables, and stock prices as the dependent variable. The results showed that the net income variable had a significant effect on stock prices with a positive direction, the operating cash flow variable had a significant effect on stock price with a negative direction, while investment cash flow variable and financing cash flow had no significant effect on stock price.
TOTAL QUALITY MANAGEMENT DAN PARTISIPASI ANGGARAN SEBAGAI ANTISEDEN KINERJA MANAJERIAL DI PABRIK GULA KOTA MALANG Annisa Fatimah; Agnes Kristina Pardede; Anik Kusmintarti
Jurnal Akuntansi Indonesia Vol. 16 No. 1 (2020): Februari
Publisher : Universitas Gajayana Malang

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Abstract

Total quality management (TQM) and budget participation become a significant step for the company to achieve optimal employee performance. For this reason, this study is intended to add empirical evidence related to the relationship of these variables. 39 respondents were selected to this research through questionnaires distribution to all employees who involved in budget participation on company which apply the TQM concept at the Sugar Factory of Malang. Multiple linear regression analysis with Partial Least Square (PLS) is used to analyze. The analysis results prove that TQM and budgetary participation have a significant effect on employee performance.
KETERLIBATAN AKUNTANSI MANAJEMEN LINGKUNGAN DAN STRATEGI OPERASI TERHADAP INOVASI PROSES PRODUKSI Retno Mustika Dewi; Annisa Fatimah; Nurafni Eltivia
Jurnal Akuntansi Indonesia Vol. 16 No. 1 (2020): Februari
Publisher : Universitas Gajayana Malang

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Abstract

This study examine the effect of the implementation of environmental management accounting and operation strategy on the innovation of production process. The analysis method used was multiple linear regression. The results of the study showed that environmental management accounting affected the production process innovation. The second hypothesis concluded that the operating strategy had no effect on the innovation of the production process. Simultaneous result showed that the environmental management accounting and operating strategies had a significant positive effect on the innovation of the production process

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