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Amelia Sholeha
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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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Pengaruh Biaya Produksi dan Biaya Penjualan dalam Meningkatkan Laba Bersih Aldi Prayoga; Hilda Kumala Wulandari; Anisa Sains Kharisma; Yenny Ernitawati; Nasiruddin
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 examine the effect of Production Costs and Sales Costs on Net Profit. The population in this study is the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. Based on the purposive sampling method, the number of samples used in this study was 15 company using the IBM SPSS program. The method used in this study was a quantitative method. The analysis carried out in this study is multiple linear analysis using hypothesis testing and classical assumption testing. The results of this study indicate that production costs partially have a significant effect on net profit, sales costs partially a have significant effect on net profit, total production costs and selling costs simultaneously have a significant effect on net profit
Analisis Return on Assets (ROA) dan Return on Equity (ROE) terhadap Harga Saham Evatul Djannah; Roni; Maftukhin; Dwi Harini; Indah Dewi Mulyani
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

The development of the capital market that is as tight as possible has resulted in many companies seeking business capital by conducting Initial Public Offerings (IPOs) in the capital market. This turned out to be well captured by the Indonesian banking industry and even some Indonesian banks had good stock performance so that they were included in the Location Quotient 45 (LQ) stocks. There are many things that can affect stock prices so research is needed on factors that affect stock prices, especially banking. The data obtained using secondary data, with the number of samples used were 5 public companies that were included in banking stocks in LQ45 and the analysis used was descriptive analysis, classical hypothesis testing and multiple regression analysis using the SPSS program. The results of the analysis reveal that simultaneous Return on Assets (ROA), and Return on Equity (ROE) do not affect the stock price and both can explain changes in stock prices weakly. Partially ROA has no effect on stock price nor does ROE affect stock price
Pengaruh Akuntabilitas Laporan Keuangan Dana Desa dan Ketaatan Peraturan Perundang-undangan terhadap Kualitas Kinerja Bendahara Desa Veronika Hutapea; Maftukhin; Hilda Kumala Wulandari; Roni; Anisa Sains Kharisma
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

Compliance with laws and regulations is an important part that is directly related to the accountability of the performance of government agencies. This study aims to determine and analyze the effect of: accountability of village fund financial statements, compliance with laws and regulations, and accountability of village fund financial statements and compliance with laws and regulations on the quality of performance of village treasurers. The population in the study was 40 village treasurers. Sample selection uses a saturated sampling technique. The data used is primary data. Data collection in this study used questionnaires as research instruments. Test research instruments using validity and reliability tests. The hypothesis test uses a multiple regression test preceded by a normality test, a multicollinearity test and a heteroskedasticity test. Hypothesis testing using SPSS. The theoretical basis used is the theory of accountability of village fund financial statements, compliance with laws and regulations and the quality of performance of the village treasurer. The results showed that: the accountability of village fund financial statements partially has a significant effect on the quality of the village treasurer's performance, partial compliance with laws and regulations does not have a significant effect on the quality of the village treasurer's performance, the accountability of village fund financial statements and compliance with laws and regulations simultaneously have a significant effect on the quality of village treasurer's performance.
Pengaruh Tingkat Suku Bunga dan Jangka Waktu terhadap Kredit Macet (Studi Kasus pada Koperasi Syariah Masyarakat Kertasinduyasa) Sholikha Puji Astuti; Andi Yulianto; Dumadi; Amelia Sholehah; Maftukhin
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

The purpose of this research is to determine the effect of interest rates and term to non performing loans. This research was conducted in the Koperasi Syariah Masyarakat Kertasinduyasa with a population of 50 respondents. The data collection method in this research is done by distributing questionnaires to respondents who have non performing loan in the cooperative. The data analysis used was an instrument test which included validity test and realibility test, classic assumption test which include normality test, multicollinearity test, and heteroscedasticity test, hypothesis test which include t test and f test, and determination correlation test. From the results of the test conducted, it is concluded that there is a significant influence on the variable interest rate on the non performing loan variable with a significance value of 0,007 < 0,05, while the time period variable has no significant effect on the non performing loan variable with a significance value of 0,872 > 0,05.
Faktor-Faktor Fundamental yang Mempengaruhi Harga Saham (Study Empiris pada Perusahaan Manufaktur) Azizah; Hilda Kumala Wulandari; Anisa Sains Kharisma; Indah Dewi Mulyani; Nur Afridah
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study was conducted to determine and analyze the level of influence of Current Ratio (CR), Debt to Equity Ratio (DER), Earning Per Share (EPS) and Return On Equity (ROE) on stock prices in manufacturing companies that were flattened on the IDX for the 2016-2018 period. The population contained in this study is the financial statements of manufacturing companies that are flattened on the IDX for the 2016-2018 period. The selection of samples used in the study was purposive sampling with predetermined criteria in accordance with the purpose of the study, so that there were 17 samples using the IBM SPSS program. The results of this study explain that: CR has a significant influence on stock prices, DER partially does not have a significant influence on stock prices, EPS partially has a significant influence on stock prices, ROE partially has a significant influence on stock prices partially, CR, DER, EPS and ROE simultaneously have a significant influence on stock prices
Pengalihan Anggaran dan Akuntabilitas Publik terhadap Infrastruktur di Desa Kecipir, Kabupaten Brebes Muhammad Kuntoro; Titi Rahmawati; Dwi Harini; Muhammad Badrun Zaman; 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 examine the effect of budget diversion and public accountability on infrastructure in Kecipir Village, Brebes Regency. The population of this study is the people of Kecipir Village in Brebes Regency. This research is a descriptive research with a quantitative approach that uses primary data as a source of data. Data collection techniques in the form of field research (field research). The results showed that the budget transfer variable had an effect of 36% and significantly affected the infrastructure in Kecipir Village. It is known that according to respondents, public accountability is related to the government's accountability for budget management whose source of the budget is people's funds, the public accountability variable affects 64% and significantly affects infrastructure in Kecipir Village. It is known that according to respondents, public accountability is related to the government's accountability for budget management, the source of which is people's funds.
Pengaruh Biaya Promosi dan Harga Jual terhadap Volume Penjualan pada Yamaha Agung Motor Brebes Ahmad Faozan; Hilda Kumala Wulandari; Heru Subagja; Andi Yulianto; Slamet Bambang Riono
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

Companies engaged in the automotive sector, especially two-wheeled vehicles, cannot be separated from the competition. Therefore, companies are vying to increase sales volume as much as possible. This study aims to determine and analyze the effect of promotional costs on sales volume, selling prices on sales volume, and promotional costs and selling prices on sales volume. This study used secondary data. The population in this study is the annual financial report on Yamaha Agung Motor Brebes for 2016-2018. A sample of 117 data. Sample selection using purposive sampling technique. Hypothesis testing using multiple linear regression analysis, with the help of the SPSS program. The results of this study showed: promotion costs partially have a significant effect on sales volume, partial selling prices have no significant effect on sales volume, and promotion costs and selling prices simultaneously have a significant effect on sales volume
Pengaruh Kesadaran Wajib Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Ririn Widia Astuti; Anisa Sains Kharisma; Roni; Dumadi; Nasiruddin
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

This paper aims to find out the influence of taxpayer awareness, tax sanctions on taxpayer compliance in paying Land and Building Tax (PBB) in Teggongan Village. The sample used was 85 respondents. The data used is primary data in the form of distributing questionnaires to all residents of Tegongan Village who are taxpayers. The analytical tool used in this study used a data quantity test tool in the form of validity and reability tests and hypothesis tests in the form of multiple linear regression tests. The results showed that taxpayer awareness does not affect taxpayer compliance in paying land and building taxes, tax sanctions affect taxpayer compliance in paying land and building taxes, taxpayer awareness and tax sanctions jointly affect taxpayer compliance in paying land and building taxes in Teggongan Village
Mengukur Kinerja Keuangan PT BNI (Persero) Tbk dengan Menggunakan Rasio Keuangan Irna Roseniati; Yenny Ernitawati; Roni; Muhammad Badrun Zaman; Titi Rahmawati
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

Financial performance is an illustration of a company's success that can be used as a basis for making decisions by analyzing financial reports using profitability ratios (Return on Assets, Return on Equity and Net Profit Margin), solvency ratios (Debt to Assets and Debt to Equity) and growth ratios ( net profit growth, growth in share earnings and growth in total assets) which has the aim of knowing and explaining an overview of financial performance at PT BNI Persero) Tbk in each period. The object used comes from PT BNI (Persero) Tbk with population and samples taken from financial statements, in the form of balance sheets and income statements for 5 periods, namely 2017 to 2019. The type of approach used is a deductive approach with secondary data with a horizontal analysis method carried out by comparing financial reports use ratios to determine the company's financial performance. The results of the analysis of the financial performance of PT. BNI (Persero) Tbk is quite good, even though there were many percentage reductions in the profitability ratio and growth ratio in 2018, the company was able to increase the percentage again the following year.
Analisa Tingkat Likuiditas dan Profitabilitas terhadap Harga Saham Perusahaan yang Terdaftar di LQ45 BEI Periode 2017-2019 Windy Girmaliya; Dumadi; Yenny Ernitawati; Hilda Kumala Wulandari; Roni
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

The existence of a campaign about Yuk Saving stocks makes people have an understanding of stocks so that they are interested in investing in stocks. Stock prices are a benchmark for investors in investing. Many things can affect stock prices, so research is needed on the factors that affect stock prices. This study uses quantitative methods with panel data regression. The number or samples used are 33 public companies which are included in LQ45 shares. This study asseses financialperformance intheshort therm by using liquidity ratios and profiabilityratios. The liquidity ratio describes the company's abilityto payits financyal obligation that must be fulfiled imediately, measured using the currentratio. Profitaibility rasio is use to meausure the conpany's ability to generatiprofit, measure by using ROA. The company willfind ways to maximize the value of it shares indicated by its share price. The stock preceuse in this study is the closing price.

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