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Siti Aliyah
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INDONESIA
Jurnal Rekognisi Akuntansi (JRA)
Published by Universitas Islam Nahdlatul Ulama Jepara
ISSN : -     EISSN : 28286499     DOI : -
Core Subject : Economy, Science, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Jurnal Rekognisi Akuntansi (JRA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari penelitian mahasiswa, dosen dan penelitia di bidang Akuntansi. Jurnal ini dikelola oleh Fakultas Ekonomi dan Bisnis Unisnu Jepara dan terbit dua kali dalam setahun pada bulan September dan Maret. Topik penelitian yang dapat dipublikasikan pada Jurnal Rekognisi Akuntansi (JRA) meliputi riset-riset kuantitatif maupun kualitatif pada bidang: 1. Akuntansi keuangan dan pasar modal 2. Akuntansi manajemen 3. Akuntansi sektor publik 4. Pemeriksaan akuntansi (auditing) 5. Sistem informasi akuntansi 6. Perpajakan 7. Akuntansi syariah
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 4 No. 1 (2020)" : 5 Documents clear
Analisis Faktor-Faktor yang Mempengaruhi Return Saham (Studi Kasus Pada Perusahaan Manufaktur Sektor Food and Beverages yang Terdaftar di BEI Periode 2013-2018) Anni Lutfiani; Yanto Yanto
Jurnal Rekognisi Akuntansi Vol. 4 No. 1 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (475.187 KB) | DOI: 10.34001/jra.v4i1.137

Abstract

Opportunities for investment in food and beverage companies are very promising, because seen from sales turnover, food and beverage companies always experience an increase, of course this is very attractive for investors to invest their capital. The purpose of this study is to determine the effect of ROA, ROE, NPM, EPS, PER and DER on Manufacturing Companies in the Food and Beverages sector on the Indonesia Stock Exchange. The type of research used in this research is quantitative data. The dependent variable in this research is Stock Return. The independent variables in this study are: Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM), Earning Per Share (EPS), Price Earning Ratio (PER), Debt to Equity Ratio (DER). The population taken in this study was obtained from manufacturing companies in the food and beverages sector listed on the Indonesia Stock Exchange starting from 2013 to 2018 with a total of 29 companies. The results showed that the independent variables, namely ROA, ROE, NPM, EPS, PER and DER simultaneously affected the dependent variable of stock returns. This means that if the variables ROA, ROE, NPM, EPS, PER and DER if there is an increase or decrease, it will have an impact on increasing and decreasing stock returns listed on the Indonesia Stock Exchange in 2013 - 2016.
Pengaruh Good Corporate Governance, Ukuran Perusahaan, dan Struktur Modal terhadap Kinerja Perusahaan Richo Anwar Fahrudin; Subadriyah Subadriyah
Jurnal Rekognisi Akuntansi Vol. 4 No. 1 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.024 KB) | DOI: 10.34001/jra.v4i1.138

Abstract

This research aims to obtain evidence regarding good Corporate Governance, company size, and capital structure to the performance of manufacturing companies. This analysis uses Independent variables, namely good Corporate Governance, company size, capital structure. The dependent variable is the performance of the company. Determination of samples using purposive sampling methods that aim to make the sample obtained is a representation of the existing population and in accordance with the purpose of the study. The sample selection process is based on criteria. beverage food companies registered with IDX from 2016 - 2018 as many as 64 companies. Based on this calculation there are 50 company data that meet the criteria. Analytical methods are used descriptive statistical tests, classical assumption tests, regression analysis. The results of this study showed that the board of commissioners variables had a positive effect on the company's performance, the board of directors variables negatively affected the company's performance, the company's size variables had no effect on the company's performance.
Pengaruh Pendapatan Asli Daerah (PAD) Dana Alokasi Umum (DAU) Dana Alokasi Khusus (DAK) Terhadap Belanja Daerah (Studi Kasus Pada Kabupaten di Provinsi Jawa Tengah) Leni Sofiyani; Subadriyah Subadriyah
Jurnal Rekognisi Akuntansi Vol. 4 No. 1 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.809 KB) | DOI: 10.34001/jra.v4i1.139

Abstract

This study aims to find out and analyze whether Regional Original Income, General Allocation Fund, Special Allocation Fund, affects District / City Spending in Central Java Province. The analysis method used is a quantitative method, with multiple regression testing by conducting a classical assumption test before getting the best research model. The variables in this study are Regional Original Income, General Allocation Fund, Special Allocation Fund as independent variables, while dependent variables are Regional Spending. The population is the entire city regency in Central Java Province as many as 35 regencies / cities. The data used in this study is data taken from 2016 to 2018. The data analyzed in this study is secondary data sourced from the District / City APBD Realization Report in Central Java Province obtained from the Local Government Financial Balance site on the internet (www.djpk.depkeu.go.id). From the data, then conducted a research analysis using multiple linear regression techniques with SPSS 23. The results of this study prove that The Regional Original Income has a positive impact on Regional Spending, the General Allocation Fund has no effect on Regional Spending, The Khusu Allocation Fund has a positive effect on Regional Spending.
Analisis Prioritas Penggunaan Dana Desa Berdasarkan Permendesa PDTT di Desa Tegalsambi Kabupaten Jepara Tahun 2016-2019 Anggiase Alisiani Putri; Fatchur Rohman
Jurnal Rekognisi Akuntansi Vol. 4 No. 1 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.365 KB) | DOI: 10.34001/jra.v4i1.140

Abstract

This study aims to determine the priority of using village funds in 2016 in Tegalsambi Village, Jepara Regency based on Permendesa PDTT number 21 of 2015, knowing the priority of using village funds in 2017 based on Permendesa PDTT number 22 of 2016, knowing the priority of using village funds in 2018 based on Permendesa PDTT number 19 of 2017, and knowing the priority of using village funds in 2019 based on Permendesa PDTT number 16 of 2018. The analytical method used is the method developed by Miller and Huberman which includes 3 activities carried out together, namely: (1) data reduction, (2) presentation of data, and (3) concluding. The results showed that the use of village funds in Tegalsambi Village, Jepara Regency in 2016 was by Permendesa PDTT number 21 of 2015 amounting to 99.07% prioritized in the field of village development and 0.93% in the field of community empowerment, the use of village funds in 2017 was by with Permendesa PDTT number 22 of 2016 amounting to 97.69% prioritized in the field of village development and 2.31% in the field of community empowerment, the use of village funds in 2018 has been by Permendesa PDTT number 19 of 2017 amounting to 80.89% prioritized in the field of development village and 19.11% for the field of community empowerment, and the use of village funds in 2019 was by Permendesa PDTT number 16 of 2018 which was 96.17% prioritized in the field of village development and 0.93% in the field of community empowerment.
Analisis Penerapan Prioritas Penggunaan Dana Desa Berdasarkan Permendesa PDTT di Desa Karangaji Kecamatan Kedung Kabupaten Jepara Pada Tahun 2016-2019 Nor Arif; Fatchur Rohman
Jurnal Rekognisi Akuntansi Vol. 4 No. 1 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.874 KB) | DOI: 10.34001/jra.v4i1.141

Abstract

This study aims to analyze the application of priority use of village funds based on the Permendesa PDTT in Karangaji Village, Kedung District, Jepara Regency in 2016-2019. This research is descriptive qualitative research using a case study model (Case Study). The data used are primary data (interview results) and secondary data (copy file of the Village Revenue and Expenditure Budget (APBDes) from Karangaji Village, Kedung District, Jepara Regency in 2016-2019). Informants from this study were the Village Head, Village Secretary, Head of Administrative and General Affairs, and Head of Financial Affairs. The data processing method used is data sorting, data classification, data editing, and data confirmation. The analytical method used in this research is the analytical technique by Miles & Huberman which starts from data collection, data reduction, data presentation to conclusion drawing, and data verification. The results of this study explain that the application of the Permendesa PDTT or the Regulation of the Minister of Villages for Disadvantaged Regions and Transmigration regarding the priority of using village funds can be said to have not been fully implemented, there are several obstacles related to the implementation of the priority use of village funds experienced by Karangaji Village to create some expectations regarding the achievement of priorities the use of village funds in Karangaji Village.

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