cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Andika Kurniawan
Contact Email
neracajournal@stiami.ac.id
Phone
+6285921303135
Journal Mail Official
neracajournal@stiami.ac.id
Editorial Address
Jalan Pangkalan Asem No 55, Cempaka Putih, Jakarta Pusat
Location
Kota adm. jakarta pusat,
Dki jakarta
INDONESIA
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 6 Documents
 1 
Search results for , issue "Vol 3, No 1: Oktober 2021" : 6 Documents clear
Pengaruh Return On Asset dan Dana Pihak Ketiga Terhadap Financing Deposit Ratio (Fdr) Perbankan Syariah di Indonesia Periode 2015-2019 Hasna Hasna; Heksawan Rachmadi
Neraca : Jurnal Akuntansi Terapan Vol 3, No 1: Oktober 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v3i1.1968

Abstract

The purpose of the research is to examine the effect of Return On Assets (ROA) and Third Party Funds (DPK) on the Financing Deposit Ratio (FDR) of Islamic banking partially or simultaneously. The results of this study indicate that Return On Assets (ROA) and Third Party Funds (DPK) simultaneously affect the Financing Deposit Ratio (FDR) of Islamic banking and partially only Third Party Funds that affect the Financing Deposit Ratio (FDR) of Islamic banking in Indonesia while Return On Asset (ROA) has no effect.  
Pengaruh Corporate Social Responsibility (Csr), Profitabilitas, dan Leverage Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019) Rivona Yuniska Qilmi
Neraca : Jurnal Akuntansi Terapan Vol 3, No 1: Oktober 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v3i1.1969

Abstract

This research aims to determine the effect of Corporate Social Responsibility (CSR), profitability, leverage on financial performance in mining companies listed on the IDX in 2016-2019. The data used in this research is quantitative data where the data is obtained from annual reports. The sampling method used in this research is purposive sampling method. Based on the sampling method, obtained a different sample each year and obtained as many as 125 data. The data analysis method used in this study is multiple linear regression analysis using SPSS version 21 software. Partially, Corporate Social Responsibility has no significant effect on the company's financial performance, while Profitability and Leverage have a significant positive effect on the company's financial performance. Simultaneously, Corporate Social Responsibility, Profitability, and Leverage together have a significant effect on the company's financial performance.
Analisis Penggunaan Spesifikasi Bahan Baku terhadap Laba Perusahaan Studi Kasus pada Pt Rimantara Putra Persada Darno Darno; Eka Nur Laili; Eko Purwanto; Jaya Adi Gama Tengtarto; Kuswana Rama Destian
Neraca : Jurnal Akuntansi Terapan Vol 3, No 1: Oktober 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v3i1.1965

Abstract

The research aims to find out the analysis of the use of raw material specifications on company profits. Sources of date used in this study are primary data and secondary data, where primary data is obtained directly from PT. Rimantara Putra Persada while secondary data were obtained from theory. Data analysis techniques use descriptive qualitative research method is research on the problem in the form of fact that currently exist in the company, while qualitative approach is a research procedure that produces descriptive data in the form of written or oral words from people and observed behaviors. The results of this study explained that the specification of standart type 79 thermo plastic paint raw material resulted in a profit percentage of 0,39%, the full type of 79 resulted in a profit percentage of 0,48% and full type of 98 resulted in a profit percentage of 0,13%. So that the most relative products genere profit to the company, namely the specification of raw materials thermo plastic paint type full 79.  
Analsis Pengaruh Profitabilitas, Leverage, Umur Listing, dan Ukuran Kap Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018) Indias Ilham Ramadhan Putra Muslim; Triyono Triyono
Neraca : Jurnal Akuntansi Terapan Vol 3, No 1: Oktober 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v3i1.1970

Abstract

This study aims to exemine the effect of profitability, leverage, listing age, size of the public accounting firm on audit report lag in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The Research sample used was 195 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling method uses purposive sampling method. The data used is secondary data. The analysis used in this study is multiple liner regression analysis processed using the Statistical Package for Social Science (SPSS) Version 21 program. The result showed that leverage and size of the public accounting firm variables affect the audit report lag while the variable profitability and listing age do not influence the audit report lag.
Analisis Faktor-Faktor yang Memengaruhi Leverage dan Profitabilitas Perusahaan Matsaid Budi Reksono; Teddy Chandra; Rini Yayuk Priyati
Neraca : Jurnal Akuntansi Terapan Vol 3, No 1: Oktober 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v3i1.1966

Abstract

A firm’s leverage and profitability are two significant aspects of overall firm management. This study mainly aims at examining and analyzing the determinants of leverage and profitability in Indonesian mining firms listed by including both trade-off theory and pecking order theory approaches. Secondary data as sample has been collected for 26 Indonesian mining firms listed in Indonesian stock exchange (IDX), for the period of 9 years from 2010 to 2018. Firm’s size, asset tangibility, asset growth, and liquidity have been selected as exogenous variables to examine their effect on endogenous variables, i.e., leverage and profitability. Path analysis technique was employed to analyze the research data. The results indicate that leverage exerts negative impact on firm profitability. The finding results of this study provides great insights for Indonesian mining firm management, to integrate the financial leverage models in their financial decision to obtain optimum firm profitability.
Pengaruh Manajemen Laba dan Struktur Modal Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Asuransi yang Terdaftar di BEI Periode 2015-2019) Siti Sa'adah Nurul Jannah; Daryanto Hesti Wibowo
Neraca : Jurnal Akuntansi Terapan Vol 3, No 1: Oktober 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v3i1.1967

Abstract

The aim of this study is to determine the effect earnings management and capital structure on firm’s Value, The type of this Eksplanasi Research and used the secondary data which were obtained by the documentation tehnique, this study observed Asurance Companies. listed in Indonesia Stock Exchange period of 2015-2019, the sampel was obtained by purposive sampling method. The analysi data used inthis study was data panel regresssion analysis. The result of this analysis states that earnings managemen and capital structure effec firm’s Value simultaneously. Partially, variabel that no effect the firm’s Value are earnings management and capital structure

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Vol. 6 No. 2: April 2025 Vol. 6 No. 1: Oktober 2024 Vol. 5 No. 2: April 2024 Vol 3, No 2: April 2022 Vol 3, No 1: Oktober 2021 Vol 2, No 2: April 2021 Vol 2, No 1: October 2020 Vol 1, No 2: April 2020 Vol 1, No 1: October 2019