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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 5 Documents
 1 
Search results for , issue "Vol 3, No 2: April 2022" : 5 Documents clear
EFFECT OF BEBAN OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) AND DEBT TO EQUITY RATIO (DER) TOWARD RETURN ON ASSETS (ROA) (CASE STUDY BANKING COMPANY BASED ON CAPITAL PERSPECTIVE LISTED ON THE INDONESIAN STOCK EXCHANGE (IDX) FOR PERIOD 2017-2019) Fika Aryani
Neraca : Jurnal Akuntansi Terapan Vol 3, No 2: April 2022
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v3i2.2191

Abstract

This study aims to detect the effect Beban Operasional Pendapatan Operasional (BOPO) to Return On Assets (ROA); effect of Debt to Equity Ratio (DER) to Return On Assets (ROA); effect of BOPO and DER test simultaneously to Return On Assets (ROA) Banking Company Based on Capital Prespective on The Indonesia Stock Exchange (IDX) for Period 2017-2019.  This study was conducted based on Associative Reasearch. Multiple Regression was used as analysis technique, with sample amount of 7 Bank using by saturation Sampling Technique. The results showed that the analysis of BOPO ratio has negatif effects and significant to ROA; DER has negative effect and not significant to ROA. While simultaneously, BOPO and DER do significantly influence to Retun On Assets (ROA). 
Pengaruh Biaya Bahan Kimia Dan Biaya Energi Terhadap Kinerja Bidang Keuangan (Studi Kasus Pada Perusahaan Daerah Air Minum Se-Jawa Timur Tahun 2015-2018) Darno Darno; Retno Nur Cahyani
Neraca : Jurnal Akuntansi Terapan Vol 3, No 2: April 2022
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v3i2.2370

Abstract

The purpose of this study is to understand the effect of chemical costs and energy costs on the financial performance of PDAMs in East Java. The object of this research is the Regional Drinking Water Company in East Java with a time span of 2015 – 2018. This research uses descriptive quantitative method. The population in this study were 38 regional drinking water companies in East Java. The sample contained in this study used the purposive sampling technique. This research was processed using multiple linear regression analysis. The results of the study explain that the t-test (partial) on the cost of chemicals is 0.433, while the cost of energy is -1.890. Based on the results of the F test (simultaneous) it shows a value of 1.788 which means that there is no simultaneous influence between the independent variables, namely the cost of chemicals and energy costs, on the dependent variable, namely the performance of the financial sector.
Pengaruh Good Corporate Governance Dan Profitabilitas Terhadap Harga Saham Robby Swarly; Daryanto Hesti Wibowo
Neraca : Jurnal Akuntansi Terapan Vol 3, No 2: April 2022
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v3i2.2371

Abstract

This study has the objective to determine how much influence corporate governance and profitability on the price of shares listed on the Stock Exchange in 2017-2019. Population taken as an object of observation amounted to 28 companies manufacturing sub-sectors of the food and beverage industry. Determination of the sample using purposive sampling method and obtained 45 data sampled based on certain criteria. Data analysis technique used in this research is descriptive statistics, test classic assumptions, hypothesis testing. The results of this study indicate that good corporate governance has no significant effect on stock prices and has an effect of .658 or 65.8%. Return on assets has a significant effect on stock prices and has an effect of .728 or 72.8% on stock prices. Based on the results of the F test that good corporate governance and profitability have an effect simultaneously (simultaneously) and have an influence value of .616 or 61.6%.
Pengaruh Analisis Kebangkrutan Model Altman Z-score Terhadap Harga Saham Pada Perusahaan Manufaktur di Bursa Efek Indonesia Sebelum dan Saat Pandemi Covid -19 (Studi Kasus Tahun 2019-2020) Ayyu Dila Anggraeny; Ade Suryana
Neraca : Jurnal Akuntansi Terapan Vol 3, No 2: April 2022
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v3i2.2372

Abstract

This study aims to determine the effect of the Altman Z-Score on stock prices, the effect of the ratios on the Altman Z-score on stock prices before and during the covid-19 pandemic, and to find out the differences in the ratios of the Altman Zscore before and during the pandemic. covid-19 in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2020 period. This type of research uses a quantitative approach with purposive sampling method. There are 14 sample companies that match the specified criteria. The results of this study indicate that in simple linear regression the Altman Z-score value has no effect on stock prices before the covid-19 pandemic and during the covid-19 pandemic.
Dampak Pandemi Covid-19 Terhadap Laporan Laba Rugi Pada Bank Syariah Rahayu Apriyanti
Neraca : Jurnal Akuntansi Terapan Vol 3, No 2: April 2022
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v3i2.2373

Abstract

The study aims to determine the impact of the Covid-19 pandemic on profit and loss statements and Sharia Banks policies. This research uses documentation method with quantitative descriptive approach. The data used are in the form of profit and loss statements for BRI Sharia Bank, Mega Sharia Bank, and KB Bukopin Sharia Bank obtained from the Financial Services Authority (OJK). Then analyzed using One Sample TTest with SPSS version 23 program. The results of this study indicate that there is a significant difference before and during the Covid-19 pandemic at ROA <0,05 meaning that profitability is very adequate and profit exceeds the target. Sharia Banks policy has been adjusted by the OJK, namely implementing an economic stimulus policies related to restructuring financing based on POJK No.11/POJK.03/2020, and Sharia banks providing mobile banking facilities to facilitate transactions during the Covid-19 pandemic.

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