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Edisah Putra
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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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Pengaruh Pembiayaan Jual Beli (PJB), Pembiayaan Bagi Hasil (PBH) Dan Modal Intelektual Terhadap Profitabilitas Dengan Npf Sebagai Variabel Moderasi Pada Bank Umum Syariah Periode 2015-2019 Yuli Ana; Nur Khabib
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 2 (2021): Juni 2021 - Oktober 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i2.7636

Abstract

There were ups and downs that ROA faced in 2010-2019. However, in the last five years ROA has increased significantly, namely 0.50% in 2015 and increased to 1.80% in 2019. The purpose of this study is to determine the Analysis of the Effect of Selling and Buying Financing, Profit Sharing Financing, and Intellectual Capital. on Profitability with Non Performing Finance (NPF) as Moderating Variable (Case Study on Islamic Commercial Banks in Indonesia for the 2015-2019 Period). The method in this study using purposive sampling method. And the results of the study indicate that Sales and Purchase Financing, Profit Sharing Financing and Intellectual Capital have a negative effect on ROA. NPF is able to moderate Sales and Purchase Financing to ROA, NPF is not able to moderate Profit Sharing Financing to ROA, and NPF is able to moderate Intellectual Capital to ROA.
Pengaruh Jaringan Usaha, dan Minat Usaha Terhadap GCG Serta Implikasinya Pada Informasi Akuntansi UMKM Kota Medan stefvy stefvy
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 2 (2021): Juni 2021 - Oktober 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i2.8194

Abstract

Accounting information is very important for every business, both MSMEs and large businesses, one of the factors that causes failure in developing a business is due to a lack of understanding of accounting information, especially for MSMEs, as well as the need to foster business networks and strong business interests and MSMEs also need to apply principles or principles. the principle of good corporate governance. This study aims to determine the effect of business networks and business interests on the use of accounting information in small and medium enterprises with good corporate governance as an intervening variable. The sample in this study amounted to 152 respondents who were in the city of Medan. The sampling technique used purposive random sampling and the data collection technique was using a questionnaire, and distributed directly to the respondents. Data analysis in this study used path analysis with SEM. The results of testing the hypothesis indicate that there is a positive and significant influence between business networks, business interest in accounting information and Good Corporate Governance.
Pengaruh Laba Akuntansi, Arus Kas Operasi Terhadap Return Saham Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Yunita Althin Natanael
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 2 (2021): Juni 2021 - Oktober 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i2.8142

Abstract

This study aims to determine how the influence of cash flow, accounting profit, profitability, and inflation on stock returns in food and beverage companies listed on the IDX for 2017-2019 period. This study uses secondary data obtained through company financial reports. The sample selection method in this study using purposive sampling, the sample in this study were 13 companies. The data analysis used descriptive statistical test, classic assumption test, and hypothesis test using multiple linear regression method. The results of multiple linear regression analysis show that partially it shows the accounting profit and operating cash flow variables do not have a significant effect on stock returns. And simultaneously, it shows that accounting profit and operating cash flow variables do not have a significant effec
Determinansi Kebijakan Hutang pada Perusahaan Tekstil dan Garmen yang Terdaftar Di Bursa Efek Indonesia Tahun 2016 – 2020 Ikhsan Abdullah; Arnida Wahyuni Lubis
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 2 (2021): Juni 2021 - Oktober 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i2.8159

Abstract

This study aims to analyze what factors influence debt policy on textile and German companies listed on the Indonesia Stock Exchange for the period 2016 - 2020. The factors that influence debt policy in this study are Asset Structure, Profitability and Company Growth. This type of research is quantitative research. The population of this study amounted to 13 companies. The sample selection used purposive sampling method, so the research sample consisted of 6 companies consisting of 2016 – 2020. The data analysis method used in this study was multiple linear regression. Based on the results of the research conducted, it can be concluded that the asset structure does not have a negative effect on debt policy, profitability has a positive effect on debt policy, and company growth has a negative effect on debt policy. Simultaneously Capital Structure, Profitability and Company Growth have a positive effect on debt policy.
Pengaruh SIMA, CAR,NPF Terhadap Profitabilitas Dengan FDR Sebagai Variabel Intervening Muhammad Abdul Manaf; Anton Bawono
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 2 (2021): Juni 2021 - Oktober 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i2.7061

Abstract

The purpose of this study was to determine the effect of SIMA, NPF, CAR, on profitability with FDR as the intervening variable. This study uses quantitative research using multiple regression analysis as data analysis. This study uses panel data in the form of Random Effect annual data SIMA, NPF, CAR, FDR, ROA at Islamic commercial banks registered with OJK for the 2016-2019 period. The data obtained in this study were analyzed using the eviews 10 application tool. The results of this study indicate the SIMA variable has a significant positive effect on profitability. Variables NPF, CAR have a negative insignificant effect on profitability then the FDR variable has a positive and insignificant effect on profitability. After conducting path analysis, the FDR variable could not mediate the relationship between SIMA, NPF, CAR variables on profitability.Keywords: SIMA, NPF, CAR, FDR, ROA
Determinan Kualitas Laporan Keuangan Pada Perusahaan Agriculture BEI Dody Salden Chandra; edisah putra nainggolan
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 2 (2021): Juni 2021 - Oktober 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i2.8161

Abstract

The purpose of this study was to determine the determinant factors that affect the quality of financial reports in the Agriculture sector listed on the Indonesia Stock Exchange (IDX). This study uses an associative approach with a population of 9 Agriculture sector companies, while the sample that meets the criteria for sampling for this study is 6 Agriculture sector companies listed on the Indonesia Stock Exchange. Data collection techniques in this study is to use documentation techniques. The data analysis technique in this study uses Multiple Regression Analysis. The results of this study prove that Leverage partially affects the Quality of Financial Statements, Liquidity partially affects the Quality of Financial Statements, Company Size partially affects the Quality of Financial Statements. And simultaneously states that Liquidity, Leverage, and Company Size affect the Quality of Financial Statements in Agriculture sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period
Pengaruh Perlakuan Pajak Terhadap Penghasilan Selebriti Instagram Dari Hasil Endorsement Ayu Qurnia Sari Endang Setyaningsih
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 2 (2021): Juni 2021 - Oktober 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i2.7737

Abstract

This study aims to find out if the income of Selebgram from endorsement results can be taxed as well as how it is collected and to know the precept of Selebgram against the application of income tax from endorsement results. The data collection techniques used in this study are with structured interviews to dig up the necessary information. The informants selected in this study are KPP Pratama Yogyakarta, Tax Consultant in Yogyakarta, Tax Expert in Yogyakarta, and Instagram Celebrity in Yogyakarta & Central Java. The results of this study show that the income of the celebrant is an excavation of the object of the new tax and the collection is the same as the collection of other taxes. Instagram celebrities agree to be taxed but with certain transaction restrictions.
Faktor-Faktor Yang Berhubungan Dengan Tingkat Pelaksanaan E-Government Di Pemerintah Daerah Rizhaldy Pradipta; Hafiez Sofyani
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 2 (2021): Juni 2021 - Oktober 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i2.7756

Abstract

Using the theory of stewardship as the basis for the preparation of the conceptual framework, this study aims to examine the relationship between area, population, and economic growth with the level of implementation of electronic government (e-government in local governments with regional independence as a moderating variable. The data used are secondary data that obtained from the local government website. This study derived six hypotheses that were tested using the SEM-PLS analysis technique. The results showed that economic growth had a positive relationship with the level of implementation of E-government in local governments, while the area and population did not. Then, regional independence has no influence in moderating the relationship between area area, population, and economic growth with the level of implementation of e-government in local governments
Determinan Return on Asset Pada Perusahaan Subsektor Pertambangan Batubara Yang Terdaftar di Bursa Efek Indonesia Edisah Putra Nainggolan
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.v3i2.9460

Abstract

This study aims to determine the determinants of Return on Assets in mining sector companies listed on the Indonesian stock exchange. The factors that become the object of research are the Current Ratio, Debt to Equity Ratio and Asset Structure. The research approach uses an associative approach. The sampling criteria used purposive sampling technique, namely the determination of the sample with certain criteria, so that of the 21 companies that became the population there were only 9 companies that could be sampled in the Coal Mining companies listed on the Indonesia Stock Exchange. Data collection techniques using documentation studies. The data analysis technique used multiple linear regression, regression requirements test (normality test, multicollinearity test, heteroscedasticity test and autocorrelation test), hypothesis testing (t test and F test) and the coefficient of determination (R-square). Processing data in this study using SPSS Software (Statistical Product and Service Solution) 16 for Windows. The results of the study prove that partially Current Ratio has a significant effect on Return On Assets, Debt to Equity Ratio has a significant effect on Return On Assets, and Asset Structure has a significant effect on Return On Assets. Meanwhile, simultaneously Current Ratio, Debt to Equity Ratio and Asset Structure have a significant effect on Return On Assets
Analisis Modal Kerja Dalam Meningkatkan Profitabilitas Pada PT. Kereta Api Indonesia DIVRE I Sumut Ikhsan Abdullah
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.v3i2.9461

Abstract

This study aims to determine and analyze how the net working capital at PT. Kereta Api Indonesia DIVRE I Sumut Tbk, in increasing profitability at PT. Kereta Api Indonesia DIVRE I Sumut Tbk, This research was conducted using a descriptive research method with the variables used are working capital using net working capital and profitability using Return on Investment (ROI) and Return on Equity (ROE). This research was conducted at PT. Kereta Api Indonesia DIVRE I Sumut Tbk using quantitative data types and research data sources, namely secondary data in the form of financial statements of PT. Kereta Api Indonesia DIVRE I North Sumatra Tbk. While the data collection techniques through documentation. Based on the research results net working capital of PT. Kereta Api Indonesia DIVRE I Sumut Tbk experienced a decrease due to the increase in current assets not proportional to the increase in current liabilities in the form of trade payables, bank loans and other financial institutions, advances from employers, unearned income, accrued expenses, bonds payable, debt retention , sukuk payables and other short-term liabilities while the factor is because long-term debt has matured so that it becomes short-term debt. This is the cause of disruption to the profitability of PT. Kereta Api Indonesia DIVRE I Sumut Tbk, namely the decline in profit after tax due to cost of revenue, joint venture profits, operating expenses, finance expenses, and income tax expenses increased, while the fact was that interest on bank loans and income taxes increased drastically

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