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Lis Widowati
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liswidowati@ymail.com
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+628562655360
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jurnalgrahaakuntansi@gmail.com
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Jl. KH. Ahmad Dahlan No. 23 Semarang
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INDONESIA
Graha Akuntansi
Published by Akademi Akuntansi Effendiharahap
ISSN : -     EISSN : 27468429     DOI : https://doi.org/10.60006/graha.v8i2.43
Core Subject : Economy,
Economics, Econometrics & Finance
Graha Akuntansi welcomes original emperical investigation. The manuscripts may represent a variety of theoretical perspectives and different methodological approaches. Subject areas suitable for publication in Graha Akuntansi include, but are not limited to the following fields in accounting research: International and Financial Accounting Management and Cost Accounting Taxation Auditing Accounting Information Systems Accounting Education Environmental and Social Accounting Accounting for Non-Profit Organisations Public Sector Accounting Corporate Governance Ethical issues in Accounting and Financial Reporting Corporate Finance As the main horizon of the journal is to embrace the contemporary trends in accounting and business, hence its scope is dynamic and evolving to accommodate the most recent and emerging issues, challenges and phenomena. For example, accounting for disasters, big data analytics in business.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 32 Documents
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Pengaruh Kebijakan Hutang Terhadap Kinerja Keuangan Widowati, Lis
Graha Akuntansi Vol. 7 No. 2 (2022): Oktober
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v7i2.30

Abstract

This study aims to analyze the influence of Net Interest Margin (NIM), Deposits (DEP), Loans (LOA), and Size Bank (SIZE) to Capital Adequacy Ratio (CAR) variables. Hypothesis testing in this study using multiple regression analysis (Multiple Regression). The sample used in this study were 28 banking companies listed in the Indonesia Stock Exchange (IDX) with a purposive sampling techniques, namely engineering samples based on the determining criteria. Those criteria are banking companies listed on the Stock Exchange in 2012 - 2015 and submit annual financial statements and complete. After partial hypothesis test showed that NIM has positive and significant effect to CAR, negative DEP is not significant to CAR, LOA is significant to CAR, and SIZE has negative and insignificant effect on CAR.
Dampak Capital Structure, ROE, CR, dan Peluang Pertumbuhan Terhadap Firm Value Perusahaan Jasa Di BEI Tri Hartiningsih
Graha Akuntansi Vol. 8 No. 1 (2023): April
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v8i1.31

Abstract

The aims of this research is to examine the effect of managerial ownership, insitutisional ownership, dividend policy, and debt policy on firm value by including the variable size, growth and performance as the control variable (study at Manufacturing Companies Lisyting in Indonesian Stock Exchange since 2007 until 2009 period. The population in this study are all manufacturing companies listed on the Ondonesian Stock Exchange from 2007 until 2009 period. The sample in this study is manufacturing company according to the criteria established. Regression analysis was performed with based on the results of data analysis this study concludes some of the following: (1) Variable managerial ownershipis proven to affects the firm value, 2) Institutional ownership variable is not proven to affect the value of the company, (3) Dividend policy is not proven to affect the value of the company, (4) Debt policy not proven to effect on firm value (5) The size of the company is proved positive effect on firm value, (6) The growth of the company proved to affect the value of the firm (7) The performance of the company proved possitive to effect firm value.
Penentu Kecukupan Modal Bank yang Terdaftar di BEI Malik, Abdul
Graha Akuntansi Vol. 6 No. 2 (2021): Oktober
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v6i2.32

Abstract

This study aimed to examine the effect of non-performing loans, loan-deposit ratio, return on assets, size of the adequacy of capital. This research conducted by using secondary data. Population in this study was conducted with less using secondary data. Population in this research is the company commercial bank listed on the stock exchange Indonesia from 2010-2014. This sampel retrieval metho by using purposive sampling. There are 16 commercial banks company studied. This tudy uses multiple methods of analysis regression. Studies show that non-performing loan and no significant negative effect on capital adequacy, loan-deposit ratio and significant negative effect on capital adequacy, return on assets and a significant positive effect on capital adequacy, size and significant positive effect on capital adequacy. Adjusted R square value is 0,419 this means that 41,9% dependent variable can be explained by the independent variable, while the remaining 58,1 % is explained by the variable-orher variables outside the research model.
Dampak NPL, LDR dan NIM Terhadap Profitabilitas Bank di BEI Bank yang Terdaftar di BEI Kurniawati, Andi
Graha Akuntansi Vol. 6 No. 2 (2021): Oktober
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v6i2.33

Abstract

This study aimed to analyze the influence of variables Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Net interst Margin (NIM), and the Capital Adequacy Ratio (CAR) of the Return On Asset (ROA). Testing the hypothesis in this study using multiple regression analysis (Multiple Regression). The sample used in this study were 29 banking companies listed in the Indonesia Stock Exchange (IDX) with a purposive sampling techniques, namely engineering samples based on the determining criteria. Those criteria are banking companies listed on the Stock Exchange in 2012 - 2015 and submit annual financial statements and complete.The results of the study after partial hypothesis test showed that the CAR had no significant positive effect on ROA, LDR significant negative to ROA, significant negative NPL to ROA and NIM has a positive and significant impact on ROA.
Studi Empiris Pengujian Konsentrasi Kepemilikan, Struktur Modal, Likuiditas, dan Profitabilitas Terhadap Return Saham Teguh Sutrisno, Mulkan
Graha Akuntansi Vol. 6 No. 2 (2021): Oktober
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v6i2.34

Abstract

The objective of the study is to examine the effect of Concentration of Ownership (CON), Capital Structure (DER), Liquidity (CR), and Profitability (ROA). This research was conducted using secondary data. Population in this research is a manufacturing company in Indonesia Stock Exchange (IDX) from 2011 up to 2013. Sampling technique used was purposive sampling. There are 172 manufacturing compeanies being analysed. This study uses multiple regression analysis.The research proves that the concentration of ownership (CON) have positive and significant impact on stock return, Capital Structure (DER), Liquidity (CR), and Profitability (ROA) have positive and not significant effect on stock return. Adjusted R Square is 0,045 this means thant 4,5% of the dependent variable can be explained by the independent variable , while the remaining 95,5 % is explained by other causes outside the model
Studi dan Pengujian Atas Peran Monitoring Bank, Risiko, Spread Bunga Studi di BPR Bimawan, Fitnantyo
Graha Akuntansi Vol. 6 No. 2 (2021): Oktober
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v6i2.35

Abstract

This study examined the effect of bank’s characteristic in term of monitoring power, bank risks included capital, non-performing loan, loan/deposit ratio, and bank size in term total aset on the interest rate spread, at Bank Perkreditan Rakyat ex-Karesidenan Pekalongan period of 2012 to 2014. The dependent variable was interest rate spread, which is proxy net interest margin (NIM). The independent variables were monitoring power, capital, non-performing loan, loan/deposit ratio, and total asset. Data were obtained from Laporan Keuangan Publikasi which is upload at www.BI.go.id. The analysis was used linear regression model to estimated the effect of various variables, the result of the study indicates that monitoring power was positively significant, capital was negatively significant, non-performing loan was negatively insignificant, loan/deposit ratio was negatively insignificant, and total aset was negatively significant of interest rate spread.
Pengaruh NPL, LDR, CAR dan NIM Terhadap ROA Pada Bank Perkreditan Rakyat Rachmiyantono
Graha Akuntansi Vol. 6 No. 2 (2021): Oktober
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v6i2.36

Abstract

The problem of this research is whether NPL, LDR, CAR and NIM have an effect on ROA (a case study on Rural Banks? The research objective is to overcome the effect of NPL, LDR, CAR and NIM on ROA. This study uses secondary data, namely financial reports from 2011 -2015 from Rural Banks Analysis of the data using multiple linear regression analysis The results of the CAR analysis obtained do not have a significant effect on ROA NPL has a significant effect on ROA BOPO has a significant effect on ROA NIM has no significant effect on ROA.LDR has significant effect on ROA
ANALISIS PENGAKUAN PENDAPATAN DAN BELANJA BERBASIS AKRUAL DALAM LAPORAN REALISASI ANGGARAN PADA PEMERINTAH KECAMATAN AMBARAWA Pembayun, Setyo
Graha Akuntansi Vol. 8 No. 2 (2023): Oktober
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v8i2.39

Abstract

Tujuan dari penelitian ini dilakukan adalah untuk menganalisis bagaimana pengaplikasian metode akrual basis dalam pengelolaan keuangan daerah Pemerintah Daerah Kecamatan Ambarawa, khususnya pada bagaimana pengakuan dilakukan terhadap pendapatan dan belanja daerah pada Laporan Realisasi Anggaran. Metode penelitian yang digunakan dalam penelitian ini yakni dengan metode deskriptif kuantitatif, yakni memaparkan dan menyajikan data berupa bilangan atau angka dalam bentuk tabel. Metode pengumpulan data yang digunakan yaitu melalui wawancara,studi pustaka,serta observasi. Sedangkan untuk metode analisis data yang digunakan yaitu berdasarkan dengan pencatatan metode akrual basis.Pada praktiknya Pemerintah Daerah Kecamatan Ambarawa dalam pengelolaan keuangan sudah sesuai dengan basis akuntansi secara akrual namun penerapannya belum optimal.Laporan Realisasi Anggaran pada periode anggaran 2021-2022 penyerapan terhadap anggaran masih tergolong lemah, khususnya pada realisasi pendapatan. Mengingat basis akuntansi akrual memilki resiko piutang tidak tertagih yang bisa mengurangi pendapatan, untuk menutup defisit tersebut, Pemerintah Kecamatan Ambarawa menggunakan Sisa Lebih Perhitungan Anggaran. Untuk menjadi evaluasi bagi Pemerintah Daerah Kecamatan Ambarawa dimasa yang akan datang, agar lebih optimal dalam menerapkan manajemen resiko terhadap pengelolaan anggaran dalam rangka mengantisipasi piutang tidak tertagih yang berpengaruh pada realisasi pendapatan daerah.
PENERAPAN AKUNTANSI PERPAJAKAN PT INDOFOOD CBP SUKSES MAKMUR TBK Anik, Risma 
Graha Akuntansi Vol. 8 No. 2 (2023): Oktober
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v8i2.40

Abstract

Akuntansi perpajakan merupakan sebuah aktivitas yang menghasilkan sebuah informasi dan dijadikan sebagai sarana komunikasi dengan pihak pihak berkepentingan. Pajak merupakan salah satu penerimaan dalam negara yang digunakan untuk pembangunan. Pajak Pertambahan Nilai merupakan pajak yang diperoleh secara tidak langsung dan dikenakan pada barang dan jasa. PT Indofood CBP Sukses Makmur Tbk Merupakan perusahaan yang sudah dikukuhkan sebagai pengusaha kena pajak yang wajib membayar pajak dengan tarif yang sesuai dengan UU no.42 tahun 2009. Dalam menerapkan akuntansi perpajakan wajib pajak harus mengetahui salah satunya Pajak Pertambahan Nilai. Dimana pajak pertambahan nilai diketahui dari pajak masukan dan keluaran. Pajak masukan terjadi ketika PKP melakukan pembelian atas barang atupun jasa. Pajak Keluaran terjadi ketika PKP melakukan penjualan barang ataupun jasa. Hasil dari penelitian bahwa PT Indofood CBP Sukses Makmur Tbk menggunakan tarif 10% sesuai UU yang berlaku. Melaporkan pajak terutang sesuai perhitungan akuntansi perpajakan dan menggunakana atas Dasar Pengenaan Pajak yang dimana di kenakan sebesar 10%.
PERHITUNGAN HARGA POKOK PRODUKSI UNTUK KOMODITI KUE KERING PADA DAPUR MBAK UL SEMARANG Mafazati, Ila
Graha Akuntansi Vol. 8 No. 2 (2023): Oktober
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v8i2.41

Abstract

Tujuan penelitian ini untuk mengetahui bagaimana perhitungan harga pokok produk menggunakan metode harga pokok proses untuk komoditi kue kering pada Dapur Mbak UL yang sesuai dengan konsep akuntansi biaya. Untuk jenis kue kering yang akan dilakukan penelitian yaitu kue nastar, karena kue nastar kue yang paling dominan diantara kue kering lainnya. Jenis penelitian ini menggunakan metode deskriptif kuantitatif pada penelitian ini yaitu angka yang bisa dihitung atau diukur secara langsung seperti halnya data bahan baku, tenaga kerja, dan biaya overhead pabrik variable, dan data penjualan yang diperoleh dari perusahaan. Dari hasil penelitian ini bahwa Dapur Mbak UL menentukan harga pokok produksi sebesar Rp. 53.299,- per Kg Kue Nastar.

Page 3 of 4 | Total Record : 32

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