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Mandiri: Jurnal Akuntansi dan Keuangan
Published by Lembaga Riset Ilmiah
ISSN : -     EISSN : 28299329     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Mandiri : Jurnal Akuntansi dan Keuangan is a journal that publishes research articles in the fields of Accounting and Finance. Articles published in Mandiri have gone through a peer-reviewed process, to maintain the best quality articles in scientific development in the field of Accounting and Finance. Mandiri : Jurnal Akuntansi dan Keuangan accepts manuscripts in research fields that include scientific fields: Financial Accounting, Government Accounting, Sharia Accounting, Sharia Banking, Audit, Accounting system, and Tax Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2022): Juni 2022" : 5 Documents clear
Analisis Dampak Pandemi Covid-19 Terhadap Struktur Aktiva Dan Struktur Modal Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Alfiani, Alfiani; Mulyati, Henny
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Juni 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.631 KB) | DOI: 10.59086/jak.v1i2.38

Abstract

Analysis of the Impact of the Covid-19 Pandemic on Asset Structure and Capital Structure in State-Owned Enterprises Listed on the Indonesia Stock Exchange. The impact of the Covid-19 pandemic is very bad for the economy in Indonesia, especially in external factors. This study aims to examine the comparative analysis of the COVID-19 pandemic on the Asset Structure and Capital Structure of BUMN Companies Listed on the Indonesia Stock Exchange. The sample selection in this study used a purposive sampling method and it was found that 23 companies were in accordance with the criteria. The data of this study were obtained from the Indonesia Stock Exchange. The results of this study show that the performance of asset and capital structures in 2019 before the pandemic and in 2020 during the pandemic did not occur significantly. This research was conducted in a state-owned company.
Determinan Dividen Payout ratio Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indondesia Amelia, Maya; Ermalina , Ermalina
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Juni 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (523.029 KB) | DOI: 10.59086/jak.v1i2.39

Abstract

This study aims to analyze the Current Ratio, Return On Assets, and Debt To Equity Ratio to the Dividend Payout Ratio of Manufacturing Companies in the Various Industries Listed on the Indonesia Stock Exchange (IDX). In research using descriptive quantitative associative approach, the sample selection in this study used purposive sampling method and obtained 8 companies that match the criteria. The data of this study were obtained from the Indonesia Stock Exchange. The result of this study is the adjusted R-square value of 40.9%. Partially shows that the Current Ratio and Debt To Equity Ratio variables have a positive effect on the Dividend Payout Ratio, while the Return On Assets variable has a negative effect on the Dividend Payout Ratio. Then, the variables Current Ratio, Return On Assets, and Debt To Equity Ratio effect together or simultaneously on the Dividend Payout Ratio.
Determinan Profitabilitas Dengan Pembiayaan Bagi Hasil Sebagai Variabel Intervening Pada Bank Umum Syariah Laili, Yasfillahul; Bawono, Anton
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Juni 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (576.927 KB) | DOI: 10.59086/jak.v1i2.40

Abstract

The purpose of this study is to determine the influence of Third Party Funds (DPK), Revenue Sharing Rate, Non-Performance Financing (NPF), SBIS on Profitability with Profit Sharing Financing as Intervening Variables at Sharia Commercial Banks in Indonesia with a research period from 2014-2020. The data used in this study is secondary data. The data in this study was obtained from the financial statements of Sharia Commercial Banks. (BUS), both published by each website of Sharia Commercial Banks and published by Bank Indonesia. Samples were taken as many as 9 Sharia Commercial Banks. Data retrieval techniques by purposive sampling. The data obtained is then processed using Eviews tools. This study uses a type of quantitative research using multiple regression analysis and Path Analysis as data analysis.The results of this study showed that DPK and NPF variables have a negative and significant effect on the profitability of Sharia Banks. Profit-sharing, SBIS, and Profit-Sharing Financing have a positive and significant impact on the Profitability of Sharia Banks. DPK has a positive and insignificant effect on Sharia Bank Revenue Sharing Financing. NPF variables negatively and significantly affect Sharia Bank Revenue Sharing Financing. Variable Revenue Sharing Rate and SBIS negatively and significantly affect Profit Sharing Financing. The Path Analysis test showed that Revenue Sharing Financing can mediate the influence of Revenue Sharing Level, NPF, and SBIS on Sharia Bank Profitability. However, Profit Sharing Financing cannot mediate the influence of deposits on sharia bank profitability
Determinan Return On Asset Dengan Non Performing Financing Sebagai Variabel Moderasi Anwar, Febrianto A.; Arianta, Yusvita Nena
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Juni 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (564.37 KB) | DOI: 10.59086/jak.v1i2.41

Abstract

The purpose of this study was conducted to determine the effect of CAR, FDR, TPF, and ZPR, on profitability with NPF as a moderating variable. This study uses quantitative research using multiple regression analysis as data analysis. This study uses panel data in the form of Random Effect annual data of CAR, FDR, TPF, ZPR, NPF, ROA at Islamic commercial banks registered with OJK for the 2016-2019 period. The data obtained in this study were analyzed using the eviews 9 application tool. The results of this study indicate that the CAR variable has no significant negative effect on Profitability (ROA). FDR has no significant negative effect on profitability (ROA). TPF has no significant negative effect on profitability (ROA). ZPR has no significant positive effect on profitability (ROA). NPF-moderated CAR has no significant positive effect on profitability (ROA). FDR moderated by NPF has an insignificant negative effect on profitability (ROA). TPF moderated by NPF has no significant positive effect on profitability (ROA). ZPR moderated by NPF has an insignificant negative effect on profitability (ROA).
Analisis Peranan Sistem Penagihan Piutang Negara Dalam Meningkatkan Efektifitas Kinerja pada Kantor Wilayah Direktoriat Jendral Keuangan Negara Medan Masrida, Masrida; Nasution, Juliana
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Juni 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.859 KB) | DOI: 10.59086/jak.v1i2.42

Abstract

In managing state assets, the Ministry of Finance establishes the Directoeate General of State Assets (DJKN). Based on the Regulation of the Minister of Finance Number 206/PKM,01/2014 concerning the Organization and Work Procedure of the Ministry of Financ,the Directorate General of State Assets has the task of formulating and implementing policies and technical standardization in the fileds of state assets, state receivables and auctions. The purpose of this study was to analyze andd test the suitability of the procedure for submitting state receivables to the procedure for paying off state receivable and to find out how the role of the state receivable collection system in increasing the effectiveness of performance at the North Sumatra DJKN regional Office, with the Regulation of the Minister of Finance Number 240/PKM.06/2016. The analytical method used in this study is a descriptive method which begins with collecting data to be abalyzed then a conclusion is drawn and the type of research used is descriptive qualitative. The results of of the study showed. The purpose of this study was to analyze and test the suitability ofthe procedure for that the role system for collecting state receivables was carried out in accordance with the Regulation of the Minister og Finance Number 240/PKM.06.2016

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