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INDONESIA
Jurnal Neraca Peradaban
Published by Sekolah Tinggi Ilmu Ekonomi Hidayatullah Depok
ISSN : -     EISSN : 27754286     DOI : 10.55182/jnp
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Neraca Peradaban adalah jurnal yang diterbitkan Prodi Akuntansi STIE Hidayatullah Depok. Cakupan dan Fokus, meliputi bidang akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 148 Documents
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Pengaruh Likuiditas dan Perputaran Modal Kerja terhadap Profitabilitas pada PT. Intan Komunikasi Indonesia di Tangerang Widya Intan Sari; Noryani Noryani; Asep Muhammad Lutfi
Jurnal Neraca Peradaban Vol. 1 No. 2 (2021): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v1i2.30

Abstract

This study aims to determine the effect of liquidity and working capital turnover on profitability at PT. Indonesian Communication Diamond in Tangerang. The method used is explanatory research with analytical techniques using statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this study Current Ratio has a significant effect on Return on Assets of 32.6%, hypothesis testing is obtained t count > t table or ( 4.055 > 1.691). Net Working Capital has a significant effect on Return on Assets of 29.6%, hypothesis testing is obtained t count > t table or (3.780 > 1.691). Current Ratio and Net Working Capital simultaneously have a significant effect on Return on Assets with the regression equation Y = 9.045 + 0.740X1 + 0.446X2 and the contribution of the influence is 42.9%, hypothesis testing is obtained F count > F table or (15.958 > 2.890).
Pengaruh Penerapan Sistem Akuntansi Penerimaan dan Pengeluaran Kas Berbasis PHP dan MySQL terhadap Kualitas Nilai Informasi Pelaporan Keuangan : (Studi Kasus pada Usaha Mikro di Kota Sorong) Abdul Ramdani
Jurnal Neraca Peradaban Vol. 1 No. 2 (2021): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v1i2.31

Abstract

This study aims to examine the effect of the use of the accounting system for cash income and expenditure, which is reviewed based on human resources, data sources, and usage information on the value quality of financial reporting information. This research is a quantitative research with a descriptive approach. The population in this study were micro-entrepreneurs in the city of Sorong. The sample in this study was 36 respondents. The data used in this study are primary data collected through direct questionnaire surveys. The data analysis used is multiple linear regression analysis. The results of the study with multiple linear regression analysis show that the use of the accounting system for cash income and expenditure based on PHP and MySQL, which in terms of human resources, data sources, and usage information has a positive and significant effect on the quality of the value of financial reporting information on micro-enterprises in the city of Sorong.
Pengaruh Net Profit Margin dan Debt to Equity Ratio terhadap Harga Saham pada PT. Arwana Citramulia, Tbk Yeti Kusmawati; Denok Sunarsi; Sudiarto Sudiarto; Ratna Dumilah
Jurnal Neraca Peradaban Vol. 1 No. 2 (2021): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v1i2.32

Abstract

This study aims to determine the effect of Net Profit Margin and Debt to Equity Ratio on stock prices at PT. Arwana Citramulia, Tbk Period 2010-2019. The method used is explanatory research with analytical techniques using statistical analysis with regression, correlation, determination and hypothesis testing. The results of this study Net Profit Margin has no significant effect on stock prices of 27.0%, hypothesis testing obtained a significance value (Sig.) 0.123 > 0.05. Debt to Equity Ratio has a significant effect on stock prices of 59.0%, hypothesis testing obtained a significance value (Sig.) 0.009 <0.05. Net Profit Margin and Debt to Equity Ratio simultaneously have a significant effect on stock prices with the regression equation Y = 781.144 + 19.436X1 - 8,776X2 and the contribution of the effect is 67.0%, hypothesis testing is obtained Significance value (Sig.) 0.021 < 0.05 .
Pengaruh Return on Equity Ratio dan Debt Equity Ratio terhadap Price Earning Ratio pada Perusahaan Rokok yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016 Arif Hidayat; Agus Suhartono; Sari Karmiyati
Jurnal Neraca Peradaban Vol. 1 No. 2 (2021): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v1i2.33

Abstract

This study aims to determine the effect of Return On Equity Ratio and Debt Equity Ratio on Price Earning Ratio in Cigarette Companies Listed on the Indonesia Stock Exchange for the period 2012-2016. The method used is explanatory research with analytical techniques using statistical analysis with regression, correlation, determination and hypothesis testing. The results of this study Return On Equity Ratio has a significant effect on Price Earning Ratio of 43.2%, hypothesis testing obtained significance (Sig.) 0.002 <0.05. The Debt Equity Ratio has no significant effect on the Price Earning Ratio of 00.1%, hypothesis testing is obtained with a significance of (Sig.) 0.991 > 0.05. Return On Equity Ratio and Debt Equity Ratio simultaneously have a significant effect on Price Earning Ratio with the regression equation Y = 14,324 + 23.699X1 + -2,020X2 and the contribution of the influence is 59.6%, hypothesis testing is obtained Significance (Sig.) 0.000 < 0, 05.
Analisis Akuntansi Persediaan Barang Dagang Berdasarkan Psak No. 14 pada Pt. Enseval Putera Megatrading, Tbk Umar Tauhid; Muhamad Saddam
Jurnal Neraca Peradaban Vol. 1 No. 2 (2021): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v1i2.35

Abstract

This study aims to determine the suitability of the application of Accounting Standards regulated in PSAK NO. 14 with PT. Enseval Putera Megatrading Tbk. This comparative qualitative research was conducted through observation, interviews, and documentation of objects through interviews so that information was obtained from: manager, warehouse department, accounting department. With this research resulted that PT. Enseval Putera Megatrading Tbk uses the perpetual inventory recording method, where every transaction that occurs is recorded in a journal. The inventory valuation method used is the FIFO (First In First Out) method and the researcher sees that the inventory recording and valuation carried out by PT. Enseval Putera Megatrading is in accordance with PSAK No. 14.
Pengaruh Profitabilitas terhadap Nilai Perusahaan: (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Di Bursa Efek Indonesia Tahun 2017-2019) Jamaluddin Ali; Ridwan Faroji
Jurnal Neraca Peradaban Vol. 1 No. 2 (2021): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v1i2.36

Abstract

This study aims to determine the effect of profitability (ROA, ROE and NPM) on firm value (PBV). The population in this study is the consumer goods industrial sector companies listed on the Indonesia Stock Exchange. The retrieval method uses the Purposive Sampling method. Samples were collected from 21 consumer goods industrial sector companies listed on the Indonesia Stock Exchange during the 2017-2019 period. The research used is associative research with a quantitative approach. The data analysis technique used descriptive statistics, classical assumption test: normality, multicollinearity test, heteroscedasticity test, autocorrelation test. While testing the hypothesis using multiple linear regression analysis using the help of IBM software Statistical Product for the Service Solution (SPSS) 26.0 for windows. The results of this study show that partially profitability (ROA) has a negative and significant effect on the firm value (PBV) of consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Meanwhile, Profitability (ROE) and Profitability (NPM) have a positive and significant effect on the firm value (PBV) of companies in the consumer goods industry listed on the Indonesia Stock Exchange for the 2017-2019 period. Simultaneously, profitability (ROA, ROE and NPM) has a positive and significant effect on firm value.
Pengaruh Kurs dan Inflasi terhadap Pertumbuhan Laba pada Pt. Bank Central Asia Syariah Tbk, Periode Tahun 2012-2019 Yulianta Yulianta; Nurjaya Nurjaya
Jurnal Neraca Peradaban Vol. 1 No. 2 (2021): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v1i2.37

Abstract

This study aims to determine the effect of exchange rates and inflation on the profit development of PT BCA Syariah Tbk, which is listed on the Indonesia Stock Exchange in the 2012-2019 period. The independent variable in this study is the exchange rate (X1), inflation (X2) and the dependent variable is the profit growth of PT BCA Syariah Tbk (Y). The type of research used is quantitative research by taking all time series data covering the exchange rate, inflation and profit growth of PT BCA Syariah Tbk, for the period 2012 to 2019. The number of research samples using saturated sampling techniques was obtained as many as 96 samples. The data analysis used is multiple linear regression analysis using IBM SPSS 25.0. The results of this study indicate that the exchange rate variable has a significant effect on PT BCA's profit growth with a significant value of 0.020 (<0.05) and the inflation variable has no effect on PT BCA's profit growth with a significant value of 0.608 (> 0.05) with a standard degree of validity of 95. %. The coefficient of determination (R2) is 0.306%, which means that the independent variable affects the dependent variable by 30.6,% and the remaining 69.4% is influenced by other variables outside of this study. The results of the F test show that the independent variables exchange rate and inflation simultaneously have a significant effect on profit growth of PT BCA Syariah Tbk. The t test results show that the exchange rate variable partially has a significant effect on the profit growth of PT BCA Syariah Tbk. The inflation variable has no significant effect on stock prices on the profit growth of PT BCA Syariah Tbk.
Pengaruh Penerapan Teknologi dalam Sistem Informasi Akuntansi dan Pengendalian Internal terhadap Kualitas Laporan Keuangan : (Studi Empiris: pada PT. Kimia Farma Apotek Unit Bisnis Daerah) Muhamad Apep Mustofa; Najibullah Najibullah
Jurnal Neraca Peradaban Vol. 1 No. 2 (2021): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v1i2.38

Abstract

The quality of the financial statements is the basis for being able to assess the company's financial position, so that from the results of the analysis the interested parties make a decision. Accounting Information Systems are very helpful in preparing financial reports, but in the process there needs to be a control system and must understand the business flow so that appropriate and quality financial reports are formed. Based on the results of the f test, it is known that the significance value for the effect of X1 and X2 simultaneously on Y is equal to 0.000 <0.05 and the F value is 24.784> F table 3.06, so it can be concluded that there is an influence between the Accounting Information System and internal control with quality. Financial statements, which means that there is an effect of the independent variable X1 and the independent variable X2 simultaneously on variable Y.
Pengaruh Etika Profesi dan Skeptisisme Profesional Auditor terhadap Ketepatan Pemberian Opini oleh Akuntan Publik pada Eksternal Auditor di Kantor Akuntan Publik Wilayah Tangerang Selatan Dian Purwanti; Resa Nurmala
Jurnal Neraca Peradaban Vol. 1 No. 2 (2021): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v1i2.39

Abstract

This study aims to determine the effect of professional ethics and professional skepticism of auditors on the accuracy of giving opinions by public accountants to external auditors at the South Tangerang Regional Public Accountant Office. The method used is explanatory research with analytical techniques using statistical analysis with regression, correlation, determination testing. and hypothesis testing. The results of this study that professional ethics have a significant effect on the accuracy of giving opinions by public accountants by 48.0%, hypothesis testing is obtained t count > t table or (7,321 > 1,989). Auditor professional skepticism has a significant effect on the accuracy of giving opinions by public accountants by 44.2%, hypothesis testing is obtained t count > t table or (6.781 > 1.989). Professional ethics and professional skepticism of auditors simultaneously have a significant effect on the accuracy of giving opinions by public accountants with the regression equation Y = 7,494 + 0,418X1 + 0,441X2 and the contribution of influence is 62.4%, hypothesis testing is obtained F count > F table or (47.347 > 2,770).
Pengaruh Karakter Debitur dan Pendapatan Nasabah terhadap Kolektibilitas pada Bmt Al-Muqrin Sri Retnaning Sampurnaningsih
Jurnal Neraca Peradaban Vol. 1 No. 2 (2021): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v1i2.40

Abstract

This study aims to determine the effect of debtor character and customer income on collectibility at BMT Al-Muqrin. The method used is explanatory research with analytical techniques using statistical analysis with regression, correlation, determination and hypothesis testing. The results of this study indicate that the debtor's character has a significant effect on collectibility by 43.4%, hypothesis testing is obtained t count > t table or (8.449 > 1.986). Customer income has a significant effect on collectibility by 49.3%, hypothesis testing is obtained t count > t table or (8,595 > 1,986). Debtor character and customer income simultaneously have a significant effect on collectibility with the regression equation Y = 13.633 + 0.338X1 + 0.526X2 and the contribution of the influence is 55.2%, hypothesis testing is obtained F count > F table or (56.629 > 2,700).

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