cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Siti Mudawanah
Contact Email
lppmstieltm@gmail.com
Phone
+6281389092566
Journal Mail Official
lppmstieltm@gmail.com
Editorial Address
https://ejurnal.latansamashiro.ac.id/index.php/JSAB/about/editorialTeam
Location
Kab. lebak,
Banten
INDONESIA
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Published by Universitas La Tansa Mashiro
ISSN : 23376112     EISSN : 28072804     DOI : http://dx.doi.org/10.55171
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Studia Akuntansi dan Bisnis diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi (STIE) La Tansa Mashiro. Jurnal ini merupakan gabungan dari Jurnal Program Sarjana dengan nama StakeholderS (ISSN 1978-0648) dan Jurnal Program Pascasarjana dengan nama Gaung (ISSN 2089-1253). Sejak Volume I Nomor 1 April 2013, sebagai terbitan perdana, berkala ini berganti nama menjadi Jurnal Studia Akuntansi dan Bisnis. Frekuensi terbit yakni tiga kali setahun yaitu bulan April, Agustus, dan Desember. Jurnal Studia Akuntansi dan Bisnis memiliki fokus dan ruang lingkup : Ilmu akuntansi Ilmu manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 9, No 2 (2021)" : 6 Documents clear
PENGARUH ALOKASI DANA DESA TERHADAP JUMLAH PENDUDUK MISKIN DI KABUPATEN LEBAK Usep Siswadi; Firmansyah Firmansyah; Tian Septiantini
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i2.583

Abstract

Poverty always attracts the attention of various groups, both academics and practitioners. Various theories, concepts and approaches are constantly being developed to uncover the curtain of the "mystery" of poverty. Indonesia, the problem of poverty is a social problem that is always relevant to be studied continuously. This is not only because the problem of poverty has been around for a long time and is still present in our midst now, but also because now the symptoms are increasing in line with the multidimensional crisis that is still faced by the Indonesian people.Management of village fund allocations must fulfill several management principles, each activity whose funding is taken from village fund allocations must go through open planning, implementation and evaluation on principle. Allocation of village funds must be used with the principle of frugality, direction and control, all activities and use of village fund allocations can be accounted for administratively, technically and legally. The types of activities that will be funded through village fund allocation are expected to be able to improve community service facilities, in the form of fulfilling the basis, strengthening village institutionalization and other activities needed by the village community through decision-making through deliberation.In order to increase empowerment, prosperity and equitable development in rural areas through district, provincial and central government budget funds, the district government. Provinces and centers need to realize in the APBD 10% each for village allocation funds. By allocating 10% of the funds, it is hoped that welfare and equitable development in the village can become a reality. The creation of equal distribution of development, especially in rural areas through the provincial government budget funds and the central government of 10%, will achieve a level of welfare and standard of living for people living in rural areas.The design of testing this hypothesis is assessed by the income of the null hypothesis and alternative hypotheses, the research of statistical tests and the calculation of the value of statistical tests, the calculation of hypotheses, the determination of a significant level and drawing conclusions.The hypothesis that will be used in thi
PENGARUH KEBIJAKAN DIVIDEN, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Adi Dwi Purnomo; Imas Fatimah; Siti Nurhalimah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i2.575

Abstract

A company has a primary objective to generate maximum profit and maximize the prosperity of the stakeholders. Maximizing the prosperity of the stakeholders can be achieved by maximizing the value of the company. The purpose of this research is to know the effect of dividend payout ratio, return on equity, and company size to price to book value.The population in this research was 18 manufacturing sub-sectors of food and beverage in the period 2013-2018. The sampling method used in this research is the purposive sampling method, with some criteria already specified then the number of samples is as many as 7 companies. The data used is secondary data. The research used a quantitative approach with multiple linear regression analysis techniques. The results of this research show that dividend payout ratio, return on equity, and company size are simultaneously influential and significant to the value of the company (price to book value). Meanwhile, partial dividend payout ratio and company size has no influence and is not significant to the value of the company (price to book value. But for profitability (return on equity) partial has a significant influence on the value of the company (price to book value) in manufacturing companies sub-sector food and beverage period 2013-2018
PENGARUH FREE CASH FLOW DAN RETURN ON ASSET TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN LQ45 Herlina Herlina; Edi Sutanto; Shinta Cahyani
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i2.577

Abstract

This study examines the effect of free cash flow and return on assets on dividend policy in LQ45 companies in 2013-2017. This goal is to find out whether there is an influence between free cash flow and return on assets on dividend policy. The analysis technique used is multiple linear regression analysis.Based on data from the t test that X1 from the regression results shows t count of 2.135 and the value of t table 2.01174 the significance level is 0.038. This result shows the value of t count (2.135) t table value (2.01174) with a significance value of 0.038 which means it is smaller than 0.05, it can be concluded that partially free cash flow has a positive effect on dividend policy in LQ45 companies in 2013-2017. Then H0 is rejected and H1 is accepted.And X2 from the regression results show t count of 1.556 and t table value of 2.01174 significance level of 0.126. These results indicate the value of t count (1.556) t table value (2.01174) with a significance value of 0.126 which means greater than 0.05 partial return on assets does not have a positive effect on dividend policy in LQ45 companies in 2013-2017. Then H0 is accepted and H2 is rejected.Taken together, the f test is 42,047 and the F value of table 3.19 is a significance level of 0,000. This result shows the value of F count (42,047) the value of F table (3.19) with a significance value of 0,000 which means it is smaller than the significance value of 0.05, it can be concluded simultaneously free cash flow and return on assets have a positive and significant effect on dividend policy. Then H0 is rejected and H3 is accepted.The results of this study indicate that free cash flow has a positive effect on dividend policy, and return on assets does not affect dividend policy. 
PENGARUH PEMAHAMAN AKUNTANSI DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAHAN KABUPATEN LEBAK Taufiqurrohman Taufiqurrohman; Siti Mudawanah; Machmud Muthanudin
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i2.579

Abstract

This study aims to determine the effect of accounting understanding and accounting information systems on the quality of financial reports in Lebak regency government. This research uses quantitative methods. The type of data in this study is primary data. The study population was 13 OPDs (Regional Apparatus Organizations) in the Lebak Regency government, using the purposive sampling method. Where the sample used for each OPD was taken 6 people, namely the head of the department and employees / staff of the finance / accounting subdivision, who are technically involved in recording the financial transactions of the Work Unit and the preparation of government financial reporting as respondents totaling 78 samples / respondents.            This study uses multiple linear regression analysis with the IBM SPSS Statistics 20 program. Based on the results of the study, it shows that accounting comprehension partially (X1) has a positive and significant effect on the quality of financial statements (Y), this is evidenced by the value of tcount ttable (2,680 1,994. ) and the significance is smaller than the probability value, namely 0.009 0.05. Partially the Accounting Information System (X2) has a positive and significant effect on the quality of financial statements (Y), this is evidenced by the value of tcount ttable (2.322 1.994) and the significance is smaller than the probability value, namely 0.023 0.05. And simultaneously Accounting Understanding (X1) and Accounting Information Systems (X2) have a significant effect together on the Quality of Financial Statements, this is evidenced by the value of fcount ftabel (9.400 3.14) and the significance is smaller than the probability value which is equal to 0.00 0.05.
PENGARUH LIKUIDITAS OBLIGASI TERHADAP PERUBAHAN HARGA OBLIGASI KORPORASI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Firda Mufidah; Mike Mega Rahayu; Yosa Tidar Priyanto
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i2.580

Abstract

An investor can invest by choosing one of the securities in the capital market. The capital market in Indonesia has a variety of securities that can be used as investments. The type of alternative securities that can be used as an investment is bonds. This study aims to determine the effect of Bond Liquidity variables on Changes in Corporate Bond Prices of Banking Companies Listed on the Indonesia Stock Exchange. The period used in this study is 3 years, starting from 2016 to 2018. The population used in this study is 43 banking company bonds listed on the Indonesia Stock Exchange for the 2012-2014 period. The sample selection technique uses a purposive sampling method and 10 company bonds are used as samples. The data analysis technique used is simple linear regression and data processing using SPSS v.20. The results of the Bond Liquidity and Bond Price Change results get the calculation of adjusted R2 value of 0.026 x 100% = 2.6% means that the variable Change in Obligation Price can be explained by the independent variable Liquidity of the Bond while the rest (100% - 2.6% = 97 , 4%) is influenced by other factors not examined in this study such as Bond Coupons, Maturity Period, Curret Ratio, Leverage and so forth. Then the results of the statistical test t for the variable Liquidity Bonds have a tcount ttable ie -1.332 2.04841 with a significance level of 0.195 0.05, this means that H0 is accepted and H1 is rejected. So the results of this study are the Bond Liquidity has no effect against Changes in Bond Prices.
PENGARUH FUNGSI AUDIT INTERNAL DAN DEWAN KOMISARIS TERHADAP FEE AUDITOR PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BERSA EFEK INDONESIA Edi Sutanto; Lisa Listiani
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i2.582

Abstract

The company uses the services of a public accountant to evaluate the information that has been presented by management. The basis for determining the auditor fee can be determined from several factors, including the internal audit function and the board of commissioners. This research was conducted to determine the effect of the internal audit function and the board of commissioners on audit fees in banking companies listed on the Indonesia Stock Exchange in 2016-2018. The internal audit function which acts as an evaluator of company performance and the board of commissioners as supervisors in all company activities is expected to be able to increase the audit fees issued by the company.The data used in this study is secondary data obtained from the financial statements of banking companies listed on the Indonesia Stock Exchange in the 2016-2018 period which are published on the website www.idx.co.id. This study used a purposive sampling method, in order to obtain a sample of 30 from 10 banking companies. Then the data analysis was carried out which included the classical assumption test, the coefficient of determination, multiple linear regression analysis, the t test, and the F test. Meanwhile, to analyze the data using SPSS version 20 software.From the data obtained, there are several banking companies listed on the Indonesia Stock Exchange in 2016-2018 whose auditor fee data experienced a loss but decreased in the following year. This means that the company has decreased so that it has an impact on auditor fees, thereby reducing auditor fees incurred by the company.Based on the research results, it is known that the internal audit function partially has no effect on audit fees, while the board of commissioners partially affects the audit fees in banking companies listed on the Indonesia Stock Exchange.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Vol 13 No 2 (2025) Vol 13 No 1 (2025) Vol 12 No 2 (2024) Vol 12 No 1 (2024) Vol 11 No 2 (2023) Vol 11 No 1 (2023) Vol 10, No 2 (2022) Vol 10, No 1 (2022) Vol 9, No 2 (2021) Vol 9, No 1 (2021) Vol 8, No 2 (2020) Vol 8, No 1 (2020) Vol 7, No 2 (2019) Vol 7, No 1 (2019) Vol 6, No 2 (2018) Vol 5, No 1 (2017) Vol 2, No 2 (2014) Vol 2, No 1 (2014) Vol 1 No 3 (2013) Vol 1, No 2 (2013) Vol 1, No 1 (2013) More Issue