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NERACA : JURNAL AKUNTANSI TERAPAN
Published by Institut Ilmu Sosial dan Manajemen STIAMI
ISSN : -     EISSN : 27151212     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Neraca : Jurnal Akuntansi Terapan Institut STIAMI menitik beratkan pada penelitian Akuntansi terapan. Tema tema yang bisa dimuat dalam Neraca : Jurnal Akuntansi Terapan meliputi aspek aspek yang terkait dengan Akuntansi secara luas. 1. Pelaporan Keuangan 2. Akuntansi Biaya 3. Akuntansi Manajemen 4. Akuntansi Syariah 5 .Perbankan Syariah 6. Akuntansi Perpajakan 7. System Informasi Akuntansi 8. Akuntansi untuk Usaha Kecil dan Menengah (UMKM)
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 50 Documents
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The Effect of Net Profit Margin And Return On Asset on Financial Distress of Coal Mining Sector Companies Registered In IDX Period 2014 – 2018 Indah Setyowati; Imam Susanto
Neraca : Jurnal Akuntansi Terapan Vol 2, No 1: October 2020
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v2i1.1104

Abstract

This study aims to examine the effect of Net Profit Margin, Return On Asset, on Financial Distress that are calculated using the Altman Z-score. The population in this study is the coal mining companies listed on the Indonesia Stock Exchange period 2014 – 2018. Sampling in this study uses the Purposive Random Sampling method in order to obtain a sample of 30 samples from 6 companies. This research uses a quantitive approach to the type of collaborative research. The data used in the form of company financial statement obtained from the Indonesia Stock Exchange. The data is then analyzed using multiple linier regression methods with SPSS version 26 . The results of the analysis show that partially Net Profit Margin has a negative effect and significant on the Financial Distre. This is evidenced through the t test, where t count is smaller than t table (-1,738 < 2,0518) and Return On Asset has a positive and significant effect on Financial Distress. This is evidenced through the t test, where t count is bigger than t table and is (4,633 > 2,11991). Simultaneously, Net Profit Margin, Return On Asset has a significant effect on the Financial Distress this is indicated by the significance of the F test value of 0,000 smaller than 0,05
Effects of Cash, Receivables, and Inventory Turns on the Profitability of Pharmaceutical Companies Yulia Ayu Hanifah; Darno Darno
Neraca : Jurnal Akuntansi Terapan Vol 1, No 2: April 2020
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v1i2.859

Abstract

Competition in the business world makes each company increasingly able to improve its performance in order to achieve the company's goals to get the maximum profit so that the company is able to develop and compete with other companies. In this era of globalization, the emergence of new competitors in various industrial sectors of the company can make competition in business from the last few years very tight. So that requires each company to implement a management system in accordance with procedures in order to develop and run their businesses effectively. Theories that will be explained in this research are about Return on assets and Return On equity, and Net profit margin and also Company Value. This study used a non-experimental research type. Non-experimental research is a part of research in which observations can be carried out on a number of variables contained in the research subject reviewed according to the actual conditions without manipulation of data processed by the researcher. Because in this study the actual data used from the financial statements of pharmaceutical companies contained on the Stock Exchange regarding receivables turnover, as well as cash turnover as well as inventory turnover on profitability (Y). Receivables turnover, cash turnover and inventory turnover on a continuous and positive and significant effect on the profitability of pharmaceutical companies, especially those on the Indonesia Stock Exchange in 2014-2017. The results obtained after testing the hypothesis using the F-test and obtained a significant value <0.05. Where these results indicate there is a significant influence, so the hypothesis is very acceptable and proven true.
The Effect of Financial Literacy and Financial Technology on Student Financial Inclusion of Institute of Social Sciences and Management Stiami Jakarta Bekasi Campus Ismi Amalia Romadhon; Heksawan Rahmadi
Neraca : Jurnal Akuntansi Terapan Vol 2, No 1: October 2020
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v2i1.1100

Abstract

Financial inclusion is a situation where everyone has access to quality financial services at an affordable cost and a fun way. This research aims to find out the influence of literacy on financial inclusion, to know the influence of financial technolgy on financial inclusion on students of Institute of Social Sciences and Management STIAMI Jakarta Bekasi Campus. The population of this study was a student employee of STIAMI Institute of Social Sciences and Management Jakarta Bekasi Campus and was assigned a sample of 47 respondents, with the method of Simple Random Sampling. The study used questionnaire data collection techniques. Technical analysis of the data used is validity test, reliability, classic assumption, multiple linear, Correlation Coefficient, determination coefficient and hypothesis test. The results of the study based on the t test analysis showed that the financial literacy variable (X1) with a calculated t value of 0.607 > t table 2.01537 or signification 0.547 > 0.05 and variable financial technology (X2) with a calculated value of 3.895 > t table 2.01537 or signification of 0.000 < 0.05, it is said that only financial technology variables (X2) have a significant effect on financial inclusion variables (Y). While the F test results show that independent variables (price and product quality) have a simultaneous influence on dependent variables (purchasing decisions) with a value of F count 10,476 > F table 3.20 or signification of 0.000 < 0.05.. so Ho was rejected and Ha accepted. Based on multiple linear regression analysis the model or equation is Y = 64,392 + 0.095 (X1) + 1,140 (X2).
Pengaruh Free Cash Flow dan Pertumbuhan Perusahaan Terhadap Kebijakan Utang Pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Kategori LQ 45 Tahun 2013 – 2017 Nur Fadilla; Fika Aryani
Neraca : Jurnal Akuntansi Terapan Vol 1, No 1: October 2019
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v1i1.646

Abstract

This study aimed to analyze the effect of the Free Cash Flow and Company Growth on Debt Policy. This study was classified quantitative research. The population in this study were manufacturing sector companies listed on the Indonesia Stock Exchange in LQ 45 category 2013 - 2017. The sampling technique was saturated sampling with a population of 9 companies and 40 samples. The analysis used was descriptive statistics, statistical tests and multiple linear regression analysis to see the coefficient of determination, the statistical F value and the statistical t value used in the hypotheses test. The results of this study showed that free cash flow has a partially positive and significant effect on debt policy, with a significance level of 0.004 < 0.05. The company's growth has no effect on debt policy with a significance level of 0.125 > 0.05. The two variables Simultaneously affect debt policy. This was based on the value of F count 5.642 > F table 3.25 with a significance level of 0.007 < 0.05. Predictive ability of the two variables on debt policy is 19.2% while the remaining 80.8% is affected by other factors not included in the research model.
Calculation of Cost of Production Using the Job Order Costing Method Against Determination of Selling Prices at PT OTO Media Kreasi Alfian Maliki; Heru Satria Rukmana
Neraca : Jurnal Akuntansi Terapan Vol 1, No 2: April 2020
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v1i2.860

Abstract

PT Oto Media Kreasi is a service company engaged in the field of interior and exterior design bodies, producing based on orders or projects. The calculation of the cost of production at PT Oto Media Kreasi plays a role in determining the selling price, which affects the company's profit.The purpose of this study is to determine the calculation of the cost of production as well calculation in determining the selling price with the method applied by PT Oto Media Kreasi, also to find out the calculation of the cost of production as well as the calculation in determining the selling price using the job order costing method and to know the role of the method job order costing in loading the cost of production precisely and more efficiently.The results showed that in calculating the cost of production of PT Oto Media Kreasi still used a simple calculation, only calculating the cost of raw materials, namely Rp.1,092,778,291, direct labor costs Rp.313,200,000, and overhead costs Rp.27,600,000 . The total calculation of the company's production cost is Rp. 1,433,578,291, with a margin percentage of 35.37% of the selling price of Rp. 1,940,640,000. Whereas in calculating the cost of production using the job order costing method in calculating the cost of raw materials Rp.1,101,178,291, the accumulated residual value of raw materials Rp.8,682,000, direct labor costs Rp.313,200,000, and overhead costs Rp.60,532 .260. The total calculation of the cost of production using the job order costing method is Rp.1,466,228,551, with a margin percentage of 32.36% of the selling price of Rp.1,940,640,000. The company has not calculated the cost of goods manufactured using the job order costing method, the cost of goods manufactured is only done by estimating all costs needed to produce a product, so the costs are not classified correctly and the calculations are sufficient simple, so it is difficult to determine the right selling price for a product ordered.The proposed use of the job order costing method is expected so that the owner of the company can apply the calculation of the cost of production so that the company can determine the cost of production in determining the selling price more precisely, so that the owner can know the overall cost of producing the order and also can know the actual acquisition of margins .
Pengaruh Transparansi Dan Akuntabilitas Laporan Keuangan Terhadap Kepercayaan Donatur Di Yayasan Sosial Keagamaan Nikmahtul Maulidiyah; Darno Darno
Neraca : Jurnal Akuntansi Terapan Vol 1, No 1: October 2019
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v1i1.642

Abstract

The Yadufa Cup Religious Social Foundation is a non-profit entity that is aware of its rights and obligations as well as its roles and responsibilities to Islam, the homeland and the nation. This foundation also has ZISWAH services (Zakat, Infaq, Shodaqoh, Endowments and Grants) which will later be distributed to Yadufa and empowered for social and community. This study aims to determine whether there is an influence of financial report transparency on donor trust in the Yadufa Cup of Religious Social Foundation. The research method uses quantitative research using the RLB test. This research produces 3 things: the first, that the transparency of financial statements does not significantly influence the trust of donors. Second, it shows that the accountability of financial statements has a significant effect on the trust of donors. Third, it shows that the transparency and accountability of financial statements simultaneously influences donor trust. Based on the RLB analysis, the transparency and accountability of financial statements can be a predictor of the trust of donors at the Yadufa Cup of Religious Social Foundation. The SEE value turns out to be smaller than the standard deviation value, so this regression model can be used as a prediction of the level of trust of donors in the future.
Market Value Ratio Analysis of Stock Returns In Companies With Largest Market Capitalization Period 2014-2018 Ardi Tri Pangestu; Ade Suryana
Neraca : Jurnal Akuntansi Terapan Vol 2, No 1: October 2020
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v2i1.1101

Abstract

This research aims to analyze how much influence the Market Value Ratio has on Stock Returns (case studies are conducted against companies with the largest market capitalization listed on the Indonesia Stock Exchange). The variables used in the analysis in this study are using Price Earning Ratio, Earning Yield, Dividend Yield, and Market to Book Ratio.The samples selected in this study used purposive sampling methods with a total of 13 stocks and produced 50 sample ratios studied according to the criteria and qualified in the year specified in 2014-2018. The method of analysis used in this study is to use statistical methods of descriptive analysis and linear regression multiplely by using SPSS software.Based on the results of the hypothesis, it is known that the Price Earning Ratio has a significant influence on the return of the stock, The Earning Yield has an effect but is not significant on the return of the stock, the Dividend Yield and the Market to Book Ratio have no effect on the return of the stock, and the Market Value Ratio simultaneously (together) affects the return of the stock.
Pengaruh Non-Debt Tax Shield Dan Cost Of Financial Distress Terhadap Struktur Modal Pada Perusahaan Sub Sektor Logam Dan Sejenisnya Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2013-2017 Muhammad Yusuf; Andika Kurniawan
Neraca : Jurnal Akuntansi Terapan Vol 1, No 1: October 2019
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v1i1.647

Abstract

This research aims to provide the influence of non-debt variable tax shield and cost of financial distress affect the capital structure of the company's sub-sector metals and the like listed on the Indonesia Stock Exchange in 2013-2017. The method on this research is a quantitative approach with the type of correlation study. The data collection techniques in this study use secondary data with saturated sampling techniques. The population of this research is a metal sub-sector company and the like listed on the Indonesia Stock Exchange (IDX). The samples in this study were as many as 16 metal sub-sector companies and the like listed on the Indonesia Stock Exchange (IDX). The results showed that both the partial and simultaneous variables of the non-debt tax shield and cost of financial distress had no effect on the capital structure of the metal sub-sector companies and the like listed on the Indonesia Stock Exchange ( IDX). It shows that the T-Test in a non-debt tax shield variable is obtained by the T-calculate result of 1.401 and the value of Sig. T. Acquired by 0, 165 > 0.05, then Ho accepted and H1 rejected which means there is no positive influence on the capital structure and in variable cost of financial distress obtained with the result of T-Calculate of 1.756 and the value of Sig. T. Acquired by 0, 083 > 0.05, then Ho is accepted and H1 is rejected which means there is no positive influence on the capital structure. Then simultaneously F test result in can with a fcalculate value of 2.295 with a level of Sig. 0, 108, because of the value of Sig. F > 0.05, then Ho accepted and H1 rejected. This means that there is no variable influence of non debt tax shield (X1) and cost of financial distress (X2) to the capital structure (Y).
Operational Audit of Accounts Receivable (Study at PT. Sanserita Jaya) Ahmad Winanto; Fika Aryani
Neraca : Jurnal Akuntansi Terapan Vol 1, No 2: April 2020
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v1i2.861

Abstract

An operational audit of accounts receivable is needed because it plays a role in assessing the effectiveness of accounts receivable so that it runs according to established procedures and policies. This study aims to determine the role of operational audits on the functions of accounts receivable and to determine the function of accounts receivable in overcoming the accounts receivable turnover. The research was conducted at PT. Sanserita Jaya which is a company engaged in the distribution of raw materials and printing machinery. The method used in this research is descriptive research method. The focus in this research is the procedure for the function of the accounts receivable section. The results of the study explained that based on data analysis in 2017-2019, showed that the procedure of accounts receivable was quite effective but there were still many weaknesses found, based on these weaknesses the researchers submitted several recommendations for improvements so that the company could fix existing weaknesses and increase the effectiveness of managing its accounts receivable.
Pengaruh Current Ratio, Return On Equity, dan Total Asset Turnover Terhadap Earning Per Share (Studi Empiris: Pada Perusahaan Sektor Kertas Dan Pulp Yang Terdaftar Pada Bursa Efek Indonesia Periode Tahun 2013 – 2017) Wahyu Abadi; Hermansyah Hermansyah
Neraca : Jurnal Akuntansi Terapan Vol 1, No 1: October 2019
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v1i1.643

Abstract

The purpose of the research is to examine the influence of Current Ratio, Return On Equity, and Total Asset Turn Over on Earning Per Share. The sample of this research is a paper and pulp companies listed on the Indonesia Stock Exchange period 2013 – 2017 as much as 4 companies in 5 period. Data collected from financial report from year ended 2013 – 2017. This research is used quantitative approach with a type of correlational research. This research using multiple linier regression methods with the SPSS version 24 Programs. The results of the analysis show that as simultaneously, the Current Ratio, Return On Equity, and Total Asset Turn Over have a significant effect on Earning Per Share. It showed by significant value of F-test 0,000 lower than 0,05.

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