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Journal of Accounting and Finance (JACFIN)
Published by Universitas Muhadi Setiabudi
ISSN : -     EISSN : 27465624     DOI : https://doi.org/10.46772/jacfin.v1i2
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
JACFIN merupakan jurnal yang diterbitkan oleh Program Studi Akuntansi Universitas Muhadi Setiabudi Brebes dengan nomor issn 2746-5624 (media online) JACFIN terbit 2 (dua) kali dalam satu tahun yaitu Agustus dan Februari yang berisi hasil pemikiran dan penelitian pada bidang akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, auditing, corporate Governance, taxation, Capital Market, banking, sistem informasi akuntansi, sustainability reporting, corporate finance. JACFIN adalah Open - Access Journal yang terindex pada Google Scholar. Setiap artikel yang masuk pada JACFIN akan direview maksimum dalam 8-10 minggu dengan batas maksimum plagiarisme mencapai 30%
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 65 Documents
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Analisis Volume Penjualan, Biaya Operasional dan Harga Kamar terhadap Laba Bersih (Studi Empiris pada Grand Dian Hotel Brebes Tahun 2017 – 2018) Akhmad Saripin; Hilda Kumala Wulandari; Azizah Indriyani; Anisa Sains Kharisma; Siti Musdalifah
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 1 (2019): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

The company increases every year, this has an impact on corporate competition, one of them on companies in the service sector. Therefore, companies are racing to increase profit as much as possible. The purpose of this study is to determine and analyze the effect of: sales volume on net income, operating cost on net income, room price on net income and sales volume, operating cost and room price on net incomet. The population in this study is the 2017-2018 annual financial statements. Sample selection uses a purposive sampling technique of 120 samples. The data uses are secondary data from the Grand Dian Hotel Brebes financial report for 2017-2018. Hypothesis testing uses SPSS. The theoretical basis uses is the theory of earning, sales volume, operating cost and price. The result show that: the sales volume has a significant effect on net income partially, operating cost has a significant effect on net income partially, the room price has a significant effect on net income partially, sales volume, operating cost and room price have a significant effect on net income simultaneously
Pengaruh Tuntutan Pendidikan, Pemahaman Akuntansi dan Ukuran Usaha Terhadap Penyajian Laporan Keuangan Berdasarkan Sak Etap (Studi Empiris pada UMKM di Wilayah Kab. Brebes) Ayusa Nitasari; Maftukhin; Andi Yulianto; Amelia Sholeha; Afti Sulastri
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 1 (2019): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

Micro, Small and Medium Enterprises (MSMEs) are one of the factors driving the Indonesian economy. However, in reality, MSME players are still experiencing difficulties in the capital sector because they are constrained by the preparation of financial statements. This study aims to determine and analyze the influence of educational demands, understanding accounting and business size on the presentation of financial statements based on SAK ETAP on MSMEs in the Brebes Regency area. The sample of this study was 108 business actors consisting of small and medium enterprises located in three districts, namely Ketanggungan, Kersana and Banjarharjo Districts. Data collection in this study used questionnaires as research instruments. Test research instruments using validity and reliability tests. The hypothesis test uses a regression test preceded by a normality test, a multicollinearity test and a heteroskedasticity test. Furthermore, hypothesis testing is carried out using multiple regression tests. Keywords: Sales Volume, Operating Cost, Room Price and Net Income. The results showed that educational demands did not have a significant effect on the presentation of financial statements based on SAK ETAP, there was a positive influence on accounting understanding, and business size on the presentation of financial statements in accordance with SAK ETAP, there was a simultaneous influence of educational demand variables, understanding accounting and business size on the presentation of financial statements based on SAK ETAP.
Pengaruh Turnover dan Inventory Turnover terhadap Perubahan Laba pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (Studi Kasus Pada Perusahaan Pertambangan Periode 2012-2016) Dewi Ningsih; Maftukhin; Indah Dewi Mulyani; Ayusa Nitasari; Amelia Sholeha
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study aims to determine the effect of liquidity ratios and activity ratios on changes in earnings in mining companies listed on the Indonesia Stock Exchange (IDX). Of the two types of rations the researchers conducted tests for (1) find out the Current Ratio on changes in profits of mining companies Stock Exchange (IDX) (2) Knowing the effect of the Quick Ratio on changes in profit of mining companies listed on the Indonesia Stock Exchange (IDX) (3) knowing the effect of Total Asset Turnover on changes in profits of mining companies listed on the Indonesia Stock Exchange (IDX) (4) Knowing the effect of Inventory Turnover on changes profits on mining companies listed on the Indonesia Stock Exchange (IDX) (5) Knowing the effect of the Current Ratio, Quick Ratio, Total Asset Turnover, Inventory Turnover on changes in mining profits listed on the Indonesia Stock Exchange (IDX). The population used in this study is a mining company listed on the Indonesia Stock Exchanges (IDX). While the selection of samples in taken using the purposive sampling method. The number of samples is 14 mining companies listed on the Indonesia Stock Exchange (IDX) in the 2012-2016 period. The data obtained is secondary data with using the classical assumption testing documentation data used in this study is to use the Multicollinearity test, normality test, Autocorrelation test, Heteroscedasticity test and linearity test. Data analysis used for hypothesis Testing is to use multiple regression analysis techniques.
Analisis Pelaksanaan Sistem Akuntansi pada APBDes Pemerintah Desa di Kecamatan Banjarharjo Kabupaten Brebes Rais Puji Rahayu; Roni Roni; Andi Yulianto; Titi Rahmawati; Slamet Bambang Riono
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 1 (2019): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

The village budget is one of the things that must be considered to realize good governance in the village. The purpose of this study is to determine the readiness, planning, implementation, administration, reporting, and accountability of the village government in Banjarharjo District, Brebes Regency in managing village finances through Siskuedes. The method used in this study is descriptive quantitative, namely analyzing the implementation of the APBDes accounting system. The results showed that, 1) the readiness of village officials in the accountability of village fund management showed a percentage of 99.38%; 2) planning apbdes with several indicators, namely by the village head and improved to determine the draft village regulation on APBDes into village regulations reaching 100% in each indicator; 3) the implementation of the APBDes shows a percentage of 96.15%, namely village expenditures excluding binding employee expenditures and office operations stipulated in the village head regulation; 4) accountability for apbdes administration shows a percentage of 100% in each indicator; 5) accountability for reporting the use of APBDes shows a percentage of 100%; 6) accountability of APBDes accountability shows a percentage of 100% in each indicator.
Pengaruh Rasio Lancar, Margin Laba Bersih Dan Tingkat Pengembalian Asset Terhadap Harga Saham (Studi Pada Perusahaan Index Lq45 Periode 2012-2016) Setiawati; Nasiruddin; Azizah Indriyani; Amelia Sholeha; Ely Supratin
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 1 (2019): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study aims to determine: (1) Influence of Current Ratio to Price Stock, (2) Effect of Net Profit Margin on Stock Price, (3) Influence of Return on Assets to Stock Price, (4) Influence of Current Ratio, Net Profit Margin and Return On Assets jointly to Share Price Listed Companies in BEI Period 2012 - 2016. Population in this research is Index LQ45 company which listed in BEI period 2012 - 2016. Sample in this study amounted to 26 companies. Data analysis techniques used is a simple linear regression analysis technique and multiple linear regression analysis. Before the data analysis is done, firstly conducted testing requirements analysis include Test Normality, Linearitas, Multikolinearitas, Autokorelasi, and Heteroskedastisitas. The result of research are: (1) There is negative influence and not significant Current Ratio against Stock Price, (2) There is a positive and significant influence of Net Profit Margin to Stock Price, (3) There is a positive influence and significant Return On Asset on Stock Price, (4) Current Ratio, Net Profit Margin and Return On Asset together have significant effect on Stock Price.
Analisis Pengaruh Debt To Equity Ratio (DER), Laba dan Ukuran Perusahaan terhadap Return Saham pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016 Firdausa Nuzula; Nasiruddin; Indah Dewi Mulyani; Dumadi; Nur Afridah
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 1 (2019): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

There is an increase and decrease in the share price of the LQ-45 company listed on the Indonesia Stock Exchange. The share price of the LQ-45 company is experiencing instability. This study aims to analyze the effect of debt to equity ratio (DER) information, profit, and company size on stock returns in LQ-45 companies listed on the Indonesia Stock Exchange for the 2012-2016 period. The variables used in this study are debt to equity ratio (DER), profit and company size as independent variables, stock returns as dependent variables. This study used 25 samples of LQ-45 companies listed on the Indonesia Stock Exchange (IDX). The data used is secondary data, namely financial statements and shares of LQ-45 companies listed on the Indonesia Stock Exchange (IDX), namely DER, profit, company size and stock returns. Samples were selected using the purposive sampling method. The data type used is secondary data. Data analysis using descriptive statistics, classical assumption testing and multiple regression analysis. The results of this study show that the debt to equity ratio has a significant effect on stock returns. Meanwhile, the variable profit and company size did not have a significant effect on stock returns.
Pengaruh Penerimaan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor terhadap Pendapatan Asli Daerah untuk Pembangunan di Kabupaten Brebes Tahun 2008-2017 (Studi Empiris pada BPPKAD Kabupaten Brebes) Tuti Alawiyah; Maftukhin; Andi Yulianto; Anisa Sains Kharisma; Yenny Ernitawati
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 1 (2019): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This research was conducted at the Regional Financial and Asset Management Revenue Agency (BPKAD) of Brebes Regency. This study was conducted to determine the variables of motor vehicle tax and motor vehicle name return duties which have a partial or simultaneous effect on local original income. This research was conducted at the BPKAD office, Brebes Regency during the period 2008-2017. Based on the statistical results, the value of the motor vehicle tax calculation (X1) of 5,544 is greater than the ttabel of 2,365 this result shows that the motor vehicle tax affects the original income of the region. The calculated value of motor vehicle name reversal duty (X2) 1.298 is smaller than the 2.365 result shows that the motor vehicle name reversal duty has no effect on the original income of the region. Then the calculated F value of 43,179 is greater than F table 4.46 indicates that there is a simultaneous effect of motor vehicle tax and motor vehicle name duty on the original income of the county. Based on the Determination test, it shows a figure of 0.925. These results show that the effect of motor vehicle tax and motor vehicle name duty on local revenue is 92.5%.
Faktor-Faktor Yang Mempengaruhi Profitabilitas Perbankan (Studi pada Bank Umum Go Public Yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015) Umamatul Khoeriyah; Roni Roni; Syariefful Ikhwan; Roby Setiadi; Mohammad Badrun Zaman
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 1 (2019): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study aims to analyze the influence of Capital Adequacy Ratio (CAR), Operational Cost to Operating Income (BOPO), Loan to Deposit Ratio (LDR), Non Performing Loan (NPL), Net Interest Margin (NIM), to Banking Profitability (ROA). The population that became the object in this study is a public bank going public listed on the Indonesia Stock Exchange period 2011-2015. The number of samples used are 25 public banks going public listed on the Indonesia Stock Exchange. The sample of research is taken by purposive sampling with certain criterion that is banking company belonging to commercial bank go public, and bank have published its financial report in year 2011-2015. The method used in this research is to use multiple regression analysis with hypothesis test that is t test and F test. Before using multiple regression analysis, classical assumption test is done first. From the result of hypothesis test simultaneously (F test) indicate that CAR, BOPO, LDR, NPL, NIM, have significant influence to bank profitability at commercial bank go public with level signifikan signifikan 0.000. While based on partial hypothesis test result (t test) at commercial bank go public show that variable of CAR, BOPO, NPL, NIM, have significant effect to bank profitability. While the LDR variable is not significant to banking profitability. The adjusted R2 value in the regression model of the bank go public is obtained at 0.519. It shows that big influence of independent variable that is CAR, BOPO, LDR, NPL, NIM to dependent variable (ROA) equal to 51,9% while the rest of 48,1% influenced by other factor. Moreover the value of R2 is 0.539. If the value of R2 is closer to 1 then the independent variables (CAR, BOPO, LDR, NPL, NIM) are more powerful in explaining the dependent variable (ROA)
Analisis Kelayakan Usaha Pengolahan Arum Manis UKM Dio di Desa Tegalreja, Kecamatan Banjarharjo, Kabupaten Brebes Lili Nur Intan; Syariefful Ikhwan; Findhy Dwita Kumala; Roni; Dumadi
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 1 (2019): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This research was conducted at UKM Arum Manis "Dio" in Tegalreja, Banjarharjo District, Brebes Regency. This study aims to analyze the feasibility of Small and Medium Enterprises (SMEs) Arum Manis "Dio". Data analysis methods that can be used in this study using cost and profit analysis formulas. Calculation of business feasibility, the formula used is Revenue Cost (R / C), Benefit Cost Ratio (B / C), and Return on Investment (ROI). The results showed that the average receipt at the Arum Manis "Dio" UKM was Rp. 96,000,000.00 per month with production costs incurred of Rp. 57,297,953.00 per month. The production cost consists of fixed costs of Rp. 520,953.00 per month and variable costs of Rp. 56,777,000.00 per month. From the results of data analysis, it was found that the profit obtained at the Arum Manis "Dio" UKM was Rp. 38,702,047.00 per month. Based on the calculation of business feasibility (R/C) Ratio is a comparison between receipts and total costs obtained value (R/C) Ratio 1.675 or 1.675 > 1. (B/C). Ratio is a comparison of profits with total production costs greater than zero, namely having a ratio of 0.675 or 0.675 > 0. Based on the comparison of profit and production capital, an ROI value of 57.5% can be drawn, so it can be concluded that the Arum Manis "Dio" SME can be said to be feasible and profitable.
Pengaruh CAR, NPL, ROA, ROE, dan LDR terhadap Penyaluran Kredit Perbankan (Studi Kasus pada Bank BPR di Wilayah Brebes Periode Tahun 2014-2018) Devi Ade Yulian; Nasiruddin; Roby Setiadi; Khalid Iskandar; Mohammad Badrun Zaman
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 1 (2019): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

Banking is an important part that plays a role in a country's economic development. Banking also functions as an intermediation institution whose task is to collect funds from the public and distribute them again to the public in the form of credit. In disbursing credit, there are internal factors that must be considered, namely in terms of capital proxied with the Capital Adequacy Ratio (CAR), the level of coliability proxied by Non-Performing Loans (NPL), profitability proxied with Return On Asset (ROA), dividend level proxied with Return On Equity (ROE), and in terms of banking liquidity proxied by Loan to Deposit Ratio (LDR). This study aims to analyze the effect of CAR, NPL, ROA), ROE and LDR on banking lending to People's Credit Bank (BPR) companies. The sample used in this study amounted to 6 banking companies. The analysis used is multiple linear regression. Based on the analysis that has been carried out, it was found that partially the ratio of CAR, NPL, ROA, ROE, LDR has a significant positive effect on bank lending.

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