cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Syaiful Amri
Contact Email
akuntabel.jurnalilmiahakuntansi@gmail.com
Phone
+6281353180279
Journal Mail Official
syaifulamri5@gmail.com
Editorial Address
Jl. Pendidikan 1 Dasan Agung, Gomong, Kec. Mataram, Kota Mataram, Nusa Tenggara Bar. 83126
Location
Kota mataram,
Nusa tenggara barat
INDONESIA
Akuntabel: Jurnal Ilmiah Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi AMM
ISSN : -     EISSN : 30255848     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
This journal is a peer-reviewed journal dedicated to the publication of quality research results in the field of accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 53 Documents
 1   2   3   4   5 
ANALISIS PENGARUH GCG, LEVERAGE, DAN CSR TERHADAP PERFORMANCE FINANCIAL PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2018-2022 Mufida Faridah; Endang Kartini; Sofiati Wardah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 1 No. 1 (2023): Agustus
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/akuntabel.v1i1.332

Abstract

This study aims to determine the effect of Good Corporate Governance which is proxied by (institutional ownership, audit committee, and board of directors), Leverage, and Corporate Social Responsibility on Financial Performance. The population of this study is 47 banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Samples were taken using purposive sampling technique. Total samples taken were 26 companies. The data analysis technique used is multiple linear regression analysis. The test results show that institutional ownership with a significance of 0.587 > 0.05, audit committee with a significance of 0.500 > 0.05, board of directors with a significance of 0.552 > 0.05, and CSR with a significance of 0.218 > 0.05 has no significant effect on financial performance. Leverage with a significance value of 0.000 <0.05 has a negative and significant effect on financial performance.
PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 Kurniya Alda Syafitri; Herawati Khotmi; Elvina Setiawati
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 1 No. 1 (2023): Agustus
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/akuntabel.v1i1.333

Abstract

This study aims to determine the effect of financial ratios (Current Ratio, Return On Equity, Net Profit Margin, Earning Per Share, and Debt to Equity Ratio) on stock prices. This type of research is associative research using a quantitative approach to determine the relationship between two or more variables. The type of data used in this study is secondary data obtained from annual financial reports and closing price lists. The sampling technique uses purposive sampling method. The sample in this study was 23 banking companies multiplied by 5 years, namely 115 samples. This study used a data analysis model in the form of multiple linear regression using SPSS 25 software. The results of this study concluded that partially: a). Current Ratio has a significant negative effect on stock prices, b). Return On Equity has a significant negative effect on stock prices, c). Net Profit Margin has a significant positive effect on stock prices, d). Earning Per Share has a significant positive effect on stock prices, and e). Debt to Equity Ratio has no effect on stock prices in banking companies listed on the Indonesia Stock Exchange (IDX).
ANALISIS DETEKSI KECURANGAN LAPORAN KEUANGAN DALAM DIMENSI FRAUD TRIANGLE Julia Anggriani Irawan; Ida Ayu Nursanty; Rusdi Rusdi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 1 No. 1 (2023): Agustus
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/akuntabel.v1i1.334

Abstract

This study aims to analyze the detection of fraudulent financial statements in the dimensions of the fraud triangle. This type of research is associative research with an associative approach. The population in this study are manufacturing companies on the Indonesia Stock Exchange in 2019-2020, totaling 166 companies. The sample selection method used inthis research is the purposive sampling method. Samples that meet the riteria in this study were 95 companies. The data analysis used in this research is multipe regression analysis. The result of this study indicate that financial stability partially has a significant effect on financial statement fraud, financial targets partially has a significant effect on financial statement fraud. The nature of industry, ineffectove monitoring and audchange simultaneously have no significant effect on fraudulent financial.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYALURAN KREDIT UMKM (STUDI PADA BANK UMUM KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022) Dwi Fatmi Hartini; Ni Nyoman Yuliati; Rusli Amrul
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 1 No. 1 (2023): Agustus
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/akuntabel.v1i1.335

Abstract

This study aims to examine the factors that influence MSME lending to conventional commercial banks listed on the Indonesia Stock Exchange for the 2018-2022 period. The research method used in this study is a quantitative method with an associative approach. The research variables consist of 5 independent variables, namely non performing loan, capital adequacy ratio, loan to deposit ratio, third party funds, and interest rates and 1 dependent variable, namely lending. This study uses secondary data in the form of annual financial reports from conventional commercial banks published on the Indonesia Stock Exchange for the 2018-2022 period and interest rate data set by Bank Indonesia for the 2018-2022 period on the Central Bureau of Statistics website. Sampling technique using purposive sampling so that a sample of 23 conventional commercial banks was obtained. The analytical method used is multiple linear regression analysis. The test results show that partially non performing loan, loan to deposit ratio, third party funds, interest rates have a positive and significant effect on lending. Capital adequacy ratio no significant effect on lending.
PENGARUH FAKTOR INTERNAL DAN FAKTOR EKSTERNAL TERHADAP KINERJA USAHA MIKRO KECIL MENENGAH (UMKM) PADA UMKM DI KECAMATAN CAKRANEGARA Rizka Ajiutami; Armiani Armiani; Anna Apriana Hidayanti
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 1 No. 1 (2023): Agustus
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/akuntabel.v1i1.337

Abstract

This study aims to examine the influence of internal factors and external factors on the performance of UMKM in UMKM in Cakranegara District. The variables of this study consisted of 2 independent variables, namely internal factors (X1), external factors (X2), and the dependent variable, namely the performance of SMEs (Y). Samples were taken using stratified sampling (layered sampling) as many as 65 UMKM. The data was obtained by distributing questionnaires to UMKM in Cakranegara District. Questionnaires that return and can be used as many as 65 questionnaires. Data were analyzed using SPSS 16 with Multiple Linear Regression. The results of this study indicate that internal factors affect the performance of UMKM. On the other hand, external factors do not affect the performance of UMKM. Internal factors and external factors together affect the performance of UMKM. These results also show that the dependent variable (business performance) is influenced by the independent variables, namely internal factors (human resources, financial aspects, markets and marketing), external factors (government policies, related institutions, technology) by 34.9%
Analisis Perbedaan Abnormal Return, Aktivitas Volume Perdagangan, Bid-Ask Spread Sebelum Dan Sesudah Pandemi Virus Corona Terkonfirmasi Di Indonesia Wila Mainika Putri; Baiq Kisnawati; M. Wahyullah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2023): Vol. 1, No. 2 Oktober 2023
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the differences in abnormal returns, trading volume activity and bid-ask spread before and after the corona virus pandemic was confirmed in Indonesia for all companies included in the Jakarta Islamic index. The population in this study are all companies that are members of the Jakarta Islamic index. Sampling using saturated sample technique. The method used is different test analysis with an observation period of 11 days, namely t = -5 (5 days before the corona virus pandemic was confirmed in Indonesia), t = 0 (1 day when the corona virus pandemic was announced), t = +5 (5 days after the announcement of the coronavirus pandemic). Testing is carried out using the Paired Sample T-Test for data that is normally distributed and the Wilcoxon Signed Rank Test for data that is not normally distributed. Based on the research results, it was found that there were no differences in abnormal returns, trading volume activity and bid ask spread before and after the corona virus pandemic was confirmed in Indonesia.
Peran Inovasi Produk, Aspek Keuangan, Kompetensi Sumber Daya Manusia Dan Financial Technology Dalam Meningkatkan Kinerja UMKM Kota Mataram Alvina Damayanti; Herawati Khotmi; Elvina Setiawati
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2023): Vol. 1, No. 2 Oktober 2023
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The increasingly rapid and rapid development of technology currently offers a lot of convenience for people in doing business globally. This research aims to empirically test the influence of investment knowledge, technological developments, minimum investment capital and investment returns on investment interest of university students in the city of Mataram. This research is associative research with a quantitative approach. The population in this study were active students in universities throughout Mataram City with a sample of 101 students. Data were analyzed using SPSS 23 with classical assumption tests and multiple linear regression. The results of this study indicate that investment knowledge (X1) has no significant effect on investment interest, technological development (X2) has a significant effect on student investment interest, minimum capital (X3) has no significant effect on investment interest and return (X4) has a significant effect on interest. student investment. The results of this research also show that the influence of investment knowledge, technological developments, minimum capital and returns can influence students' investment interest by 55.2%, while the remaining 44.8% is influenced by other variables outside the regression model used in this research
Pengaruh Pengetahuan Investasi, Perkembangan Teknologi, Modal Minimal Dan Return Terhadap Minat Investasi Di Pasar Modal Sindy Setianing Hafiz; Ida Ayu Nursanty; Agus Khazin Fauzi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2023): Vol. 1, No. 2 Oktober 2023
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The increasingly rapid and rapid development of technology currently offers a lot of convenience for people in doing business globally. This research aims to empirically test the influence of investment knowledge, technological developments, minimum investment capital and investment returns on investment interest of university students in the city of Mataram. This research is associative research with a quantitative approach. The population in this study were active students in universities throughout Mataram City with a sample of 101 students. Data were analyzed using SPSS 23 with classical assumption tests and multiple linear regression. The results of this study indicate that investment knowledge (X1) has no significant effect on investment interest, technological development (X2) has a significant effect on student investment interest, minimum capital (X3) has no significant effect on investment interest and return (X4) has a significant effect on interest. student investment. The results of this research also show that the influence of investment knowledge, technological developments, minimum capital and returns can influence students' investment interest by 55.2%, while the remaining 44.8% is influenced by other variables outside the regression model used in this research
Pengaruh Financial Technology, Pengetahuan Investasi, Motivasi, Modal Minimal Dan Risiko Terhadap Minat Investasi Generasi Milenial Revina Liani Komala Dewi; Endang Kartini; Rusdi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2023): Vol. 1, No. 2 Oktober 2023
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted to determine the effect of financial technology, investment knowledge, motivation, minimum capital, and risk on the millennial generation's investment interest in Cakranegara District. This research is a quantitative research with an associative approach. The population of this study is the millennial generation aged 25-40 years, totaling 16,836 people. As many as 100 millennials aged 25-40 years who work as private employees are the samples in this study. Data was collected using a questionnaire which was then processed using SPSS 25 with multiple linear regression analysis methods. The results of this study indicate that financial technology, investment knowledge, and risk have no effect on the millennial generation's investment interest. Meanwhile, motivation and minimal capital have an effect on the millennial generation's investment interest. The results of this study also found that the independent variables namely financial technology, investment knowledge, motivation, minimum capital and risk had a 50% effect on investment interest as the dependent variable while 50% millennial generation investment interest was influenced by other variables outside this study.
Analisis Tingkat Kesehatan Bank Dengan Menggunakan Metode RGEC (Risk Profile, Good Corporate Goverance, Earnings Dan Capital) Zahro Hartati
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2023): Vol. 1, No. 2 Oktober 2023
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the soundness of state-owned banks for the 2021-2022 period in terms of the aspects of Risk profile, Good Corporate Governance (GCG), Earnings, Capital, and RGEC as a whole. This type of research is a quantitative descriptive research with research subjects in the form of state-owned banks listed on the Indonesia Stock Exchange in 2021-2022. The data was obtained through documentation techniques. The data analysis technique used is the soundness analysis of a bank using a risk approach (Risk-based Bank Rating) with the scope of the assessment covering RGEC factors. The results of the study show that during the 2021-2022 period: (1) The risk profile aspect of BUMN banks is in a healthy condition with an average NPL value of 2.64% and 2.37%, and an LDR of 66.8% and 65.6 % are in very good health. (2) The GCG aspect during the 2021-2022 period is 2% and 1.6% with healthy and very healthy criteria. (3) The Earnings aspect for the 2021-2022 period is in healthy and very healthy condition with an average ROA value of 1.66% and 2.26% and BOPO of 60.8% and 58.64%. (4) The Capital aspect is in very healthy condition with an average CAR value of 19.3% and 18.6%. (5) The RGEC aspect as a whole is in Composite Rating 1, which is very healthy with a score of 87%.

Page 1 of 6 | Total Record : 53

 1   2   3   4   5 

Filter by Year

2023 2025


Reset
Filter By Issues
All Issue Vol. 4 No. 3 (2025): Vol. 4 No. 3 Juni 2025 Vol. 4 No. 2 (2025): Vol. 4 No. 2 April 2025 Vol. 4 No. 1 (2025): Vol. 4 No. 1 Februari 2025 Vol. 3 No. 2 (2024): Vol. 3 No. 2 Desember 2024 Vol. 3 No. 1 (2024): Vol. 3 No. 1 Oktober 2024 Vol. 2 No. 4 (2024): Vol. 2 No. 4 Agustus 2024 Vol. 2 No. 3 (2024): Vol. 2 No. 3 Juni 2024 Vol. 2 No. 2 (2024): Vol. 2, No. 2, April 2024 Vol. 2 No. 1 (2024): Vol. 2 No. 1 Februari 2024 Vol. 1 No. 3 (2023): Vol. 1 No. 3 Desember 2023 Vol. 1 No. 2 (2023): Vol. 1, No. 2 Oktober 2023 Vol. 1 No. 1 (2023): Agustus More Issue