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Andika Kurniawan
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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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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.
Pengaruh Corporate Social Responsibility (CSR) dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 Rachmadi, Heksawan; Jumryati, Jumryati
Neraca : Jurnal Akuntansi Terapan Vol. 5 No. 2: April 2024
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v5i2.3835

Abstract

This research aims to determine the magnitude of the influence of Corporate Social Responsibility (CSR) and Profitability on the Firm Value of Mining Companies listed on the Indonesia Stock Exchange from 2019 to 2021. This study employs a quantitative approach. The sample for this research was taken using the Purposive Sampling Method, resulting in 30 samples from 10 Mining Companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The data were then analyzed using partial and simultaneous Determination Coefficients. The results of the regression test show that the CSR variable does not have a significant influence on the firm value, while the Profitability variable has a significant influence on the firm value. Thus, the analysis results indicate that (1) The magnitude of the influence of Corporate Social Responsibility (CSR) on the Firm Value is 50.6%, with the remaining 49.4% explained by other variables not included in this study. (2) The magnitude of the influence of Profitability, proxied by Return on Equity, on the Firm Value is 64.4%, with the remaining 35.6% explained by other variables not included in this study. (3) The magnitude of the influence of Corporate Social Responsibility (CSR) and Profitability on the Firm Value is 67.0%, with the remaining 33% explained by other variables beyond the scope of this study.
Implementasi Sistem Informasi Akuntansi atas Pengakuan Pendapatan pada Perusahaan Asuransi Syariah: Studi Kasus PT Asuransi Jasindo Syariah dan PT Asuransi Syariah XYZ Pratiwi, Almas Yusnan; Wibowo, Daryanto Hesti
Neraca : Jurnal Akuntansi Terapan Vol. 5 No. 2: April 2024
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v5i2.4040

Abstract

Statement of Financial Accounting Standard (PSAK) 108 regulates Islamic insurance transactions in Indonesia, including revenue recognition. This study aims to determine how the implementation of revenue recognition information system in Islamic insurance companies. This research applies descriptive research with a qualitative approach, namely the presentation of data in the form of descriptive and objective. The object of this research is the implementation of revenue recognition accounting information system in sharia insurance companies in 2020 at PT Asuransi Jasindo Syariah and PT Asuransi Syariah XYZ. The results of this study indicate that PT Asuransi Jasindo Syariah and PT Asuransi Syariah XYZ do not recognize participant contributions as revenue, but the contribution funds will go into the tabarru' fund. The ujrah fee received for this tabarru' fund is then recognized as revenue. It can be concluded that PT Asuransi Jasindo Syariah and PT Asuransi Syariah XYZ have both carried out the implementation of the revenue recognition accounting information system properly, in accordance with PSAK 108. The implication of this research is to see the extent to which Islamic insurance companies in Indonesia apply PSAK 108 to revenue recognition.
Evaluasi Pemberlakuan Sistem Aplikasi Keuangan Tingkat Instansi Dalam Rangka Mendukung Pertanggungjawaban Keuangan Di Satuan Kerja Perwakilan Republik Indonesia Di Luar Negeri-Kementerian Luar Negeri Republik Indonesia Hilda, Hilda; Cholik, M. Agus
Neraca : Jurnal Akuntansi Terapan Vol. 6 No. 1: Oktober 2024
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v6i1.4296

Abstract

This study aims to analyze and evaluate the implementation of the SAKTI application, identify inhibiting factors, and assess the efforts made to overcome these obstacles and improve the SAKTI system in relation to its implementation in Indonesian Representative Offices abroad under the Ministry of Foreign Affairs. The evaluation employs the Human-Organization-Technology Fit (HOT-Fit) Model, which assesses the human, organizational, and technological aspects of information system implementation. This research utilized a qualitative research method. Data was collected through interviews, observations, and document reviews. Qualitative data analysis was conducted following the method described by Miles and Huberman. This study highlights the contributions of human and organizational factors in enhancing the implementation of SAKTI for the preparation of agency-level financial statements. The findings reveal that the SAKTI application is effective in supporting government accounting and simplifying the financial reporting process at Indonesian Representative Offices abroad under the Ministry of Foreign Affairs.
Peran Artificial Intelligence dan Blockchain dalam Meningkatkan Cybersecurity pada Proses Akuntansi Andrayanti, Iin; Rahmadi, Heksawan; Widyasari, Sri Susanti; Ambarwati, Ambarwati
Neraca : Jurnal Akuntansi Terapan Vol. 6 No. 1: Oktober 2024
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v6i1.4453

Abstract

Accounting has undergone significant transformation with the adoption of cutting-edge technologies, including Artificial Intelligence (AI), Cybersecurity, and Blockchain. In the contemporary technological landscape, the integration of artificial intelligence (AI), cybersecurity measures, and blockchain technology has emerged as an important development in accounting. The emergence of AI has revolutionised traditional accounting practices by enhancing data processing capabilities and enabling real-time analysis. Through machine learning algorithms, AI can identify patterns and anomalies in financial data, thereby improving accuracy and efficiency while minimising human error. These technological advancements not only streamline operations but also help in predictive analysis, thereby enabling accountants to make informed decisions based on comprehensive data interpretation. In integration with AI, Blockchain guarantees data accuracy and real-time access, allowing auditors to use verified information effectively. The combination of AI and IoT (Internet of Things) and Blockchain accelerates audit procedures, including substantive tests, and enables automated testing of all data, increasing audit efficiency and effectiveness (Kurniawan et al., 2020). In this context, this research will discuss the role and implications of these technologies in improving efficiency, transparency, and security in accounting practices. Organisational culture and industry-specific differences play an important role in shaping technology adoption strategies. The study provides recommendations for corporate firms in Jakarta, emphasising the importance of data security, change management, and skills development. In addition, this study also suggests future research to explore the long-term impact of technology adoption and new technologies in accounting practices. This research contributes to the growing discourse on technology-based transformation in accounting and offers actionable insights for multinational companies operating in a dynamic business environment.
Evaluasi Kebijakan Penggunaan Aplikasi Sakti Pada Direktorat Jenderal Perbendaharaan Dalam Rangka Meningkatan Kualitas Laporan Keuangan Punarto, Novang Tendy; Irawan, Bambang
Neraca : Jurnal Akuntansi Terapan Vol. 6 No. 1: Oktober 2024
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v6i1.4295

Abstract

This research aims to evaluate the policy of using the SAKTI Application (Sistem Aplikasi Keuangan Tingkat Instansi) at the Head Office of the Directorate General of Treasury in an effort to improve the quality of financial reports. Accurate and high-quality financial reports are an essential component in realizing accountability and transparency in state financial management. The Sakti Application is expected to help minimize errors and inconsistencies in financial reporting by providing an integrated system, data validation, audit trails, and process standardization. This research uses a qualitative method by collecting data through in-depth interviews with key stakeholders, field observations, and documentation studies. The evaluation is carried out using criteria developed by William N. Dunn (2021:610), including effectiveness, efficiency, adequacy, equity, responsiveness, and policy appropriateness. Based on the research results, it shows that the policy of using the Sakti Application has met the criteria of effectiveness, efficiency, adequacy, equity, responsiveness, and policy appropriateness and has made a positive contribution to improving the quality of financial reports, but there are still obstacles that need to be resolved. The proposed suggestions include improving IT infrastructure, providing complaint facilities, continuous training, and enhancing data security.

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