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Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)
Published by Universitas Muhammadiyah Sumatera Utara
ISSN : 26232596     EISSN : 26232596     DOI : https://doi.org/10.30596/jakk.v3i1.5700
Core Subject : Economy,
Economics, Econometrics & Finance
JAKK | Jurnal Akuntansi dan Keuangan Kontemporer adalah Jurnal yang diterbitkan oleh Program Studi Magister Akuntansi Program Pascasarjana Universitas Muhammadiyah Sumatera Utara. JAKK menerima tulisan yang berasal dari hasil penelitian, literatur riview, konseptual pada lingkup akuntansi keuangan, akuntansi manajemen, akuntansi syariah, akuntansi sektor publik, audit, sistem informasi akuntansi, dan akuntansi perpajakan.
Arjuna Subject : Umum - Umum
Articles 185 Documents
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DETERMINAN FAKTOR NILAI PERUSAHAAN PADA PERUSAHAAN SUB-SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTARDI BURSA EFEK INDONESIA 2014-2018 Dody Salden Chandra
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 2, No 2 (2019): Juni 2019-September 2019
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v2i1.7047

Abstract

The purpose of this study was to determine the effect of Debt to Equity Ratio and Return on Equity  on Firm Value either partially or simultaneously. The approach used in this study is an associative approach and the type of data used is quantitative. The population in this study were 11 food and beverage companies listed on the Indonesia Stock Exchange with a sample of 7 companies. The data collection technique used the documentation method, while the data analysis technique used in this study was multiple linear regression analysis. Data management in this study uses SPSS (statistical package for the social sciences) version 22.00. The results of this study indicate that partially Debt to Equity Ratio has a significant effect on Firm Value, Return on Equity has a significant effect on Firm Value and simultaneously Debt to Equity Ratio and Return on Equity have a significant effect on Firm Value
Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Pada Perusahaan LQ45 Yang Terdaftar Di BEI Umi Kalsum
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 1 (2021): November 2020 - Mei 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i1.6846

Abstract

This study aims to examine and analyze the effect of financial ratios as proxied by current ratio (CR), debt to equity ratio (DER), gross profit margin (GPM), net profit margin (NPM) and return on assets (ROA) on profit growth. in LQ45 companies listed on the IDX with the period 2018 to 2020. The samples in this study were all LQ45 companies listed on the IDX. The research method used classical assumption test to analyze data and linear regression analysis to test the data results. The results of this study indicate that the current ratio (CR) and return on assets (ROA) have a significant effect on earnings growth. Meanwhile, the debt to equity ratio (DER), gross profit margin (GPM), net profit margin (NPM) did not have a significant effect on profit growth.
Pengaruh Return On Assets Dan Current Ratio Terhadap Kebijakan Deviden Pada Perusahaan Sektor Aneka Industri Di Bursa Efek Indonesia Novi Fadhila; Nora Sipayung
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 1 (2021): November 2020 - Mei 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i1.6897

Abstract

Return On Asset is a return from the management of investment and company assets, which is one of the indicators of profitability for the company with adequate measurement of the effectiveness of the entire company. Meanwhile, the current ratio is a reflection of the company's ability to pay off its current debt by looking at the condition of the company's current assets. The purpose of this study is to examine and analyze the effect of Return On Asset and Current Ratio on dividend policy in various industrial securities sector companies on the Indonesia Stock Exchange, either simultaneously or partially. The method used is quantitative associative, with purposive sampling technique, documentation technique and data analysis technique used is multiple linear regression. With the research results simultaneously, return on assets and current ratio do not affect dividend policy. Partially, return on assets has no effect on dividend policy, as well as current ratio to dividend policy.
Pengaruh Kompetensi, Integritas, dan Pengalaman Auditor Terhadap Kualitas Audit Pada Kantor Inspektorat Aceh Tenggara Kutacane Yunita Althin Natanael
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 3, No 2 (2020): Juni 2020 - Oktober 2020
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v3i2.7538

Abstract

This study aims to determine and analyze the effect of competence on audit quality at the Southeast Aceh Inspectorate Office. to determine and analyze the influence of integrity on audit quality at the Southeast Aceh Inspectorate Office. To find out and analyze the influence of competence, integrity, and experience on audit quality at the Southeast Aceh Inspectorate Office. The research approach is quantitative associative research. In this study, the data analysis technique used was multiple linear regression analysis with the help of SPSS 15 software. Before analyzing the data, for the purposes of analyzing the data, the classical assumption test was first performed. Based on the results of the study, partially there is no effect of competence on audit quality at the Southeast Aceh Inspectorate Office, Partially there is the effect of integrity and experience on audit quality at the Southeast Aceh Inspectorate Office, then simultaneously there is the effect of competence, integrity, and experience on audit quality at the Office Southeast Aceh Inspectorate
Faktor-Faktor yang Mempengaruhi Akuntabilitas Keuangan Masjid Studi Kasus pada Masjid di Provinsi Sulawesi Barat Muhammad Yusran
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 1 (2021): November 2020 - Mei 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i1.6854

Abstract

ABSTRACTThe financial accountability of mosques in their accounting practice is still very simple, as well as in financial reporting, so that it is far from the applicable standard provisions. The purpose of this study was to analyze the factors that affect the financial accountability of mosques in West Sulawesi Province. This study used a survey method in the study population, namely all mosques in West Sulawesi Province with incidental sampling techniques and collected as many as 109 respondents from six districts in West Sulawesi Province, then analyzed by multiple regression using SPSS. The results showed that the variables of financial management, internal control, the role of stakeholders, and financial management standards had a positive and significant influence both partially and collectively on the financial accountability variables of mosques. Meanwhile, human resource competence, the use of ICT in this study, does not have a partially significant effect on the financial accountability of mosques. However, it still has a constructive influence simultaneously with the variables of financial management, internal control, the role of stakeholders, and fund management standards on financial accountability. Researchers recommend that local governments in West Sulawesi and related stakeholders improve human resource competence and technology adaptation for mosque managers in managing finances based on the standards of PSAK 45 and PSAK 109. 
Analisis Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Terhadap Sistem Pengendalian Internal Kas Pada PT. Bulan Biru Tour And Travel Dinda Kama Dita; Tantina Haryati
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 1 (2021): November 2020 - Mei 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i1.6899

Abstract

A company needs an internal control system because to maintain the existence of cash appropriately for managing and controlling cash, one of which is cash receipts and cash disbursements. In this case, cash is the company's most liquid asset or asset and is prone to fraud, fraud and theft. In this study, the objective is to find out how the accounting information system for cash receipts and payments on the internal control system at PT. Bulan Biru Tour and Travel. This type of research is a type of case study research using a qualitative approach. Internal cash control in the company is inadequate, this is reflected in the implementation of internal cash control, there is an organizational structure in which there is a description of the duties and responsibilities of each part of the company, the authorization of the authorized official for each transaction of cash receipts and disbursements of the company. It is suggested that there should be a separation of duties between the recording function and the cash storage function.
Pengaruh Arus Kas Operasi Dan Laba Akuntansi Terhadap Return Saham Pada Perusahaan Manufaktur Sub Sektor Kontruksi Bangunan Desi Aramana
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 3, No 2 (2020): Juni 2020 - Oktober 2020
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v3i2.7552

Abstract

In the globalization era, the capital market plays an important role for the economic progress of a country. The building construction industri is one sektor that attracts investor’s attention where the facts show that this sektor is very promising. This study aims to determine the effect of operating cash flow and accouting profit on stock return in a building construction industry manufacturing company listed on the Indonesian stock exchange. The research sample is a company in the bulding construction industry sector which was recorded in 2014-2018, which amounted to 6 companies. The method of analysis in this study uses purposive sampling. The resultsof the study show that operating cash flows have a significant effect on stock returns, while a accounting profits do not effect stock returns. The results indicate that operating cash flows have an impact on the stock market, especially influencing the return of funds invested in the building construction industry.
DETERMINAN FAKTOR STRUKTUR MODAL STUDY PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017 Dody Salden Chandra
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 2, No 1 (2019): Oktober 2018-April 2019
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v2i1.7045

Abstract

This study aims to determine and analyze the Determinants of Capital Structure Factors. In this study, the capital structure will be tested by looking at its effect through firm value, total asset turnover, and current ratio in automotive companies listed on the BEI. The approach used in this study is an associative approach. The research population was 13 companies and samples that met the criteria (purposive sampling) in the sampling for the study were 7 companies. observations made for 5 years starting from 2013-2017. The data analysis technique used in this study is multiple linear regression analysis, which was carried out before testing the classical assumptions, and continued with the t test, F test and the coefficient of determination. This research data processing using SPSS statistical software. Partially, the value of the company has no significant effect on the capital structure. Partially the total asset turnover has a partial effect on the capital structure. And partially the current ratio has a significant effect on capital capital structure
Pengaruh Pembiayaan Bagi Hasil Dan Pembiayaan Sewa Terhadap Laba Bersih PT. Bank Syariah Mandiri Siti Aisyah Siregar
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 1 (2021): November 2020 - Mei 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i1.6867

Abstract

Abstract: Based on the type of problem studied, the research approach used is associative. The data collection technique used is the study of documentation by collecting data derived from the monthly financial statements of PT Bank Syariah Mandiri in 2017-2019. The data analysis technique used in this study is multiple linear regression. The research result is known that partially variable profit sharing financing has no effect and is insignificant to net profit. In addition, partially variable lease financing has no effect and signifies net profit. While simultaneously variable profit sharing financing and lease financing have a significant influence on net profit.
Pengaruh Debt To Asset Ratio, Return On Asset Earning Per Share Terhadap Harga Saham Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesiaperiode 2015-2019 Dody Salden Chandra
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 1 (2021): November 2020 - Mei 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i1.6906

Abstract

This study aims to determine the effect of Debt to Asset Ratio, Return on Investment, and Earning Per Share on Stock Prices. With a population of pharmaceutical companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This research uses an Associative Quantitative approach. The sample in this study was determined by purposive sampling technique, so that the samples that met the criteria in the sampling for this study were 8 companies. Data collection techniques in this study using documentation techniques, with data analysis techniques using Multiple Linear Regression Analysis. The results of this study concluded that partially there is no effect on Debt to Asset Ratio on Stock Prices, partially negative effect on Return on Investment Stock Prices, Partially there is a positive influence between Earning Per Share on Stock Prices, and simultaneously Debt to Asset Ratio, Return on Investment, and Earning Per Share have a significant effect on share prices in pharmaceutical companies listed on the Indonesia Stock Exchange for the 2015-2019 period.

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