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Ikhwan Wadi
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Jl. Raya Mataram - Labuhan Lombok, Masbagik Sel., Kec. Selong, Kabupaten Lombok Timur, Nusa Tenggara Bar. 83659
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Kab. lombok timur,
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INDONESIA
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI
Published by Universitas Gunung Rinjani
ISSN : 2622562x     EISSN : 27225828     DOI : 10.54712/aliansi
Core Subject : Economy,
Economics, Econometrics & Finance
Akuntansi Keuangan Akuntansi Sektor Publik Akuntansi Manajemen Akuntansi Syariah Audit Sektor Publik Akuntansi Perpajakan Akuntansi dan Sistem Informasi Akuntansi Sosial dan Lingkungan Fraud dan Akuntansi Forensik Akuntansi Keperilakuan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 185 Documents
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PENGARUH LIKUIDITAS, RENTABILITAS DAN DANA PIHAK KETIGA TERHADAP KEBIJAKAN DIVIDEN DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL INTERVENING PADA BANK MILIK NEGARA PERIODE 2014-2021 Sahrul Ihsan; Muhamad Karyadi
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 5 No. 2 (2022): Jurnal Akuntansi Dan Keuangan Syariah: ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v5i2.242

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh likuiditas, rentabilitas dan dana pihak ketiga terhadap kebijakan dividen dengan komisaris independen sebagai variabel intervening pad bank milik Negara periode 2014-2021. Populasi yang digunakan dalam penelitian ini adalah bank umum milik Negara sebanyak 4 perusahaan. Teknik pengambilan sampel yang digunakan adalah sampel jenuh yaitu semua populasi dijadikan sampel. Teknik analisis yang digunakan dengan analisis regresi berganda. Hasil penelitian menunjukkan bahwa likuiditas tidak berpengaruh terhadap kebijakan dividen, rentabilitas berpengaruh terhadap kebijakan dividen, dana pihak ketiga berpengaruh terhadap kebijakan dividen. Pengujian menggunakan path analysis menunjukkan bahwa komisaris independen mampu memoderasi likuiditas terhadap kebijakan dividen, komisaris independen mampu memoderasi rentabilitas terhadap kebijakan dividen, komisaris independen tidak mampu memoderasi dana pihak ketiga terhadap kebijakan dividen.
ANALISIS PENGARUH VALUE ADDED INTELLECTUAL COEFFICIENT MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN M Amin; Ikhwan Wadi
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 5 No. 2 (2022): Jurnal Akuntansi Dan Keuangan Syariah: ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v5i2.243

Abstract

Penelitian ini bertujuan untuk Menganalisis Pengaruh Value Added Intellectual Coefficient Modal Intelektual pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. BerdasarkananalisisregresimenunjukanbahwaValue added Capital Coefficient (VACA) berpengaruh signifikan terhadap Return On Asset (ROA). dimana dari pengujian menunjukkan bahwa pada variabel VACA t hitung sebesar 2.831 lebih besar dari t tabel (2.831 > 1.67528) dansignifikansinya0.007 < 0.05, danHuman Capital Coefficient (VAHU) tidak berpengaruh signifikan terhadap Return On Asset (ROA). dimana dari pengujian menunjukkan bahwa pada variabel VAHU t hitung sebesar 0.131 lebih kecil dari t tabel (0.131 < 1.67528) dan signifikansinya 0.896> 0.05. dan yang selanjutnya variabel Structural Capital Coefficient (STVA) tidak berpengaruh signifikan terhadap Return On Asset (ROA). dimana dari pengujian menunjukkan bahwa pada variabel STVA t hitung sebesar 0.808 lebih kecil dari t tabel (0.808< 1.67528) dan signifikansinya 0.423 > 0.05.
PENGARUH KINERJA KEUANGAN DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA DESA DI KABUPATEN LOMBOK TIMUR Baehaqi; M Amin
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 2 No. 1 (2019): Jurnal Akuntansi dan Keuangan Syariah (Aliansi)
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v2i1.244

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan terhadap akuntabilitas kinerja instansi pemerintah dan menganalisis pengaruh sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah. Lokasi penelitian ini adalah di kabupaten lombok timur. Jumlah responden berjumlah 60 orang regresi penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa adalah kinerja keuangan berpengaruh positif dan signifikan terhadap akuntabilitas kinerja pemerintah desa di Kabupaten Lombok Timur. sistem pelaporan berpengaruh positif dan tidak signifikan terhadap akuntabilitas kinerja pemerintah desa di Kabupaten Lombok Timur.
ANALISIS PENGARUH INDEPENDENSI DAN LOCUS OF CONTROL TERHADAP KINERJA AUDITOR INSPEKTORAT KABUPATEN LOMBOK TIMUR Suparlan
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 2 No. 2 (2019): Jurnal Akuntansi dan Keuangan Syariah : Aliansi
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v2i2.23

Abstract

Abstrak ANALISIS PENGARUH INDEPENDENSI DAN LOCUS OF CONTROL TERHADAP KINERJA AUDITOR INSPEKTORAT KABUPATEN LOMBOK TIMUR Suparlan dan Alri Sanjayadi Kinerja seorang Auditor sangatlah dituntut untuk selalu bisa memberikan jaminan penyusunan laporan keuangan sesuai dengan standar akuntansi keuangan dan standar akuntansi pemerintahan. Untuk menentukan keakuratan kinerja auditor itu sendiri digunakan berbagai macam kriteria penelitian. Pada penelitian ini menggunakan Independensi dan Locus Of Control sebagai kriteria penelitian terhadap Kinerja Auditor Internal. Jumlah populasi pada penelitian ini adalah 68 orang, yaitu 26 orang bekerja sebagai auditor, 42 orang staf dan pegawai sebagai pembantu auditor untuk pemeriksaan dilapangan pada inspektorat Kabupaten Lombok Timur. Teknik pengambilan sampel pada penelitian ini adalah sampel jenuh. Hasil penelitian menunjukkan bahwa secara parsial terdapat pengaruh positif Independensi dan Locus Of Control terhadap Kinerja Auditor. Kata kunci : Independensi, Locus Of Control, Kinerja Auditor
PENGARUH CASH RATIO, ROA, DER, PERTUMBUHAN PERUSAHAAN DAN INVESTMENT OPPORTUNITY SET TERHADAP DIVIDEND PAYOUT RATIO (Studi Pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia) Lalu Rizal Ihwandi
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 2 No. 2 (2019): Jurnal Akuntansi dan Keuangan Syariah : Aliansi
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v2i2.25

Abstract

ABSTRACT The purpose of this study was to tested the effect of cash ratio (CR), return on assets (ROA), debt-to-equity ratio (DER), firm’s growth (Growth) and investment opportunity set (IOS) on dividend payout ratio (DPR) in manufacturing companies listed in the Indonesia Stock Exchange (IDX) for the period of 2008-2012. The population in this study were 214 manufacturing companies. Amount of samples were 28 companies with a five-year observation period. Amount of data were 140 observations by the method of pooled data. The sampling technique used was purposive sampling. The analysis technique used is multiple linear regression. The results of this study indicate that the cash ratio (CR), and debt-to-equity ratio (DER) significant positive effect on dividend payout ratio (DPR). While the return on assets (ROA) and the investment opportunity set (IOS) was not signifficant positive effect on the dividend payout ratio (DPR) as well as the firm’s growth (growth) significant negative effect on the dividend payout ratio (DPR). Determination kosefisien value by 17%. Keywords: cash ratio (CR), return on assets (ROA), debt-to-equity ratio (DER), firm’s growth (Growth), investment opportunity set (IOS) and dividend payout ratio (DPR)
ANALISIS PENGARUH RASIO LIKUIDITAS DAN RASIO AKTIVITAS TERHADAP PENILAIAN KINERJA KEUANGAN PADA PT. SELAPARANG FINANSIAL KABUPATEN LOMBOK TIMUR (2014-2018) Muhamad Karyadi
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 2 No. 2 (2019): Jurnal Akuntansi dan Keuangan Syariah : Aliansi
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v2i2.31

Abstract

The purpose of this study was to determine whether there is an influence between liquidity and activities on the company's financial performance. This research was conducted at PT. Selaparang Financial East Lombok Regency. Analysis of the data used in this research is by using multiple linear regression analysis and descriptive statistics and classical assumptions. Analysis of this data is done using SPSS 21 application software. Based on the results of the study it can be as follows: that the current ratio is not significant negative effect on ROE because the value of t is smaller than t table (-1.972 <2.5708) and the level of significance is less than 0.05 (0.187> 0.05). total assets turnover has no significant positive effect on ROE because the t value is smaller than t table (1,666 <2.5708) and the significance level is greater than 0.05 (0.238> 0.05). total assets turnover which is included in the activity ratio which will be able to influence the level of company performance by using ROE measurements. Based on the simultaneous test results obtained f count of 3,403. Because the calculated f value of 3,403 is smaller than the f value of table 5.05 with a Sig value of 0.227. Because the significance value of 0.227> 0.05 corresponds to the basis of decision making in the f test, it can be concluded that the Current Ratio (X1) and Total Assets Turnover (X2) simultaneously have no effect on Return on Equity (Y1).
ANALISIS PENGARUH STRUKTUR AKTIVA DAN RETURN ON EQUITY (ROE) TERHADAP STRUKTUR MODAL DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2012-2016 Siti Reuni Inayati
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 2 No. 2 (2019): Jurnal Akuntansi dan Keuangan Syariah : Aliansi
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v2i2.34

Abstract

This study aims to examine and analyze how the influence of the Asset Structure, Return On Equity (ROE) and Firm Size as a moderating variable on the Capital Structure. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange. The sample of companies used were 17 companies with the study period from 2012 to 2016 with the Purposive Sampling method as sample selection. The test results show that the Asset Structure variable has no effect on the Capital Structure and Return On Equity (ROE) has a significant positive effect on the Capital Structure. While the interaction of Asset Structure with Company Size as a moderating variable does not affect the Capital Structure and the interaction of Return On Equity (ROE) with Firm Size as a moderating variable has no effect on the Capital Structure.
DESENTRALISASI FISKAL DAN INKLUSIFITAS PERTUMBUHAN EKONOMI DIKABUPATEN/KOTA DI NTB Ahmad Murad
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 2 No. 2 (2019): Jurnal Akuntansi dan Keuangan Syariah : Aliansi
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v2i2.37

Abstract

This study aims to analyze Fiscal Decentralization and Inclusive Economic Growth in Regencies / Cities in NTB. The research variables used in the analysis include PAD and inclusive economic growth. Analysis of inclusive economic growth is carried out using a classy approach which includes poverty reduction, decreasing economic inequality and employment. Whereas the direction of the PAD's relationship to inclusive economic growth is done using a simple regression analysis model using the OLS method. While the data used is district / city panel data in NTB Province which covers a period of 4 years (2013-2016). The results of the analysis show that there was no inclusive economic growth in the Regency / City in NTB both in terms of poverty reduction, economic inequality and employment. Inclusive economic growth can only be enjoyed by the upper middle class, while the lower classes cannot benefit from economic growth. Meanwhile, on the other hand the role of fiscal decentralization through the use of PAD cannot affect inclusive economic growth both in terms of reducing poverty and decreasing economic inequality except in increasing employment. Where PAD influences inclusive economic growth through employment. This is due to the small contribution of PAD to economic development which only reached 8 percent during the research period that has not been able to reach all levels of society.
IDENTIFIKASI FAKTOR-FAKTOR KEPUASAN KONSUMEN PDAM SEBAGAI DASAR PENENTUAN KEBIJAKSANAAN PENINGKATAN KINERJA PDAM DI KOTA SELONG KABUPATEN LOMBOK TIMUR PROVINSI NUSA TENGGARA BARAT Sahrul Ihsan
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 2 No. 2 (2019): Jurnal Akuntansi dan Keuangan Syariah : Aliansi
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v2i2.39

Abstract

An Auditor's performance is highly demanded to always be able to provide guarantees for the preparation of financial statements in accordance with financial accounting standards and government accounting standards. To determine the accuracy of the auditor's performance itself various research criteria are used. In this study using Independence and Locus of Control as research criteria on the Performance of Internal Auditors. The population in this study was 68 people, 26 of whom worked as auditors, 42 staff and employees as assistant auditors for field inspection in the district inspectorate. The purpose of this study was to identify the factors of consumer satisfaction as the basis for determining policies to improve PDAM performance in the City of Selong East Lombok Regency of NTB and to analyze and determine which factors are priority considerations in order to improve the performance of PDAMs in Selong City, East Lombok. The results showed that (1). There are ten dimensions of service quality, namely: Reliability, responsibility, competence, access, courtesy, communication, credibility, security, understanding, and tangibles. (2). The implementation of all dimensions that build the quality of PDAM services in Selong City, East Lombok Regency in general does not meet consumer expectations, that is, it can only meet consumer expectations in the range of 49.41% to 69.09%. (3). Based on the factor analysis, it is obtained 4 factors that become priority decisions in an effort to increase consumer satisfaction. Factor 1, including the dimensions of responsibility, reliability and access. Factor 2, including the dimensions of courtesy and communication. Factor 3, including the dimensions of credibility, and understanding. Factor 4, including security dimensions. (4). There are a number of items that East Lombok PDAMs should consider in each dimension to increase customer satisfaction. Itams for reliability include the fulfillment of promises and the smooth working system. Responsibility includes the willingness, desire and readiness of employees to carry out tasks to help consumers meet their needs. East Lombok. The sampling technique in this study is saturated sample. The results showed that partially there was a positive influence of Independence and Locus of Control on Auditor Performance.
Penerapan Akuntansi pada Usaha Mikro Kecil dan Menengah (Studi pada UMKM Kerupuk Kulit Tradisional Kelurahan Seganteng) Ni Nyoman Yuliati; Sofiati Wardah; Baiq Widuri
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 2 No. 2 (2019): Jurnal Akuntansi dan Keuangan Syariah : Aliansi
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v2i2.40

Abstract

This study aims to determine the application of accounting for MSMEs and the constraints faced in the making of financial report for “UMKM Kerupuk Kulit Tradisional” in the Seganteng village. The research uses descriptive method in the form of a survey. The data was obtained through the administration of questionnaires to MSMEs in the Seganteng village, and processed using frequency distribution. The results showed that the majority (68%) of its entrepreneurs had not prepared financial reports due to limited understanding and ability of accounting and bookkeeping. The complexity of the accounting process and the majority of MSME actors considered that financial statements were not an important thing to do. While the remaining 32% only make a simple cash flow reports (cash inflow and outflow). On average, however, MSMEs in Seganteng have implemented accounting practices as 86% have prepared a report on sales and purchases, while only 45% have prepared a report on cash flow.

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