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AKRUAL : Jurnal Akuntansi dan Keuangan`
Published by Universitas Islam As-Syafi'iyah
ISSN : -     EISSN : 2746444X     DOI : https://doi.org/10.34005/akrual
Core Subject : Economy,
Economics, Econometrics & Finance
An objective of the AKRUAL : Jurnal Akuntansi dan Keuangan is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of business research. The AKRUAL : Jurnal Akuntansi dan Keuangan is intended to be the journal for publishing articles reporting the results of research on business. AKRUAL : Jurnal Akuntansi dan Keuangan invites manuscripts in the areas: Finance, Public sector accounting, Taxation, Financial Accounting and Stock Market, Management accounting, Auditing, Accounting information systems, Shariah Accounting,
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 106 Documents
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Perbandingan Penilaian Kinerja Reksadana Saham Konvensional dan Syariah Dengan Metode Treynor dan Sharpe Sari Mujiani; Rizki Sakinah
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2019): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v1i1.1004

Abstract

Mutual Fund's performance is very good if able to provide a higher-level rate of return and reduce risk, and will be better performance as a market of comparison (benchmark). This research aims to provide comparison performance conventional mutual fund shares and mutual fund shares shari'a in Indonesia. There are 48 conventional mutual fund shares and 7 mutual fund shares shari'a is sample research. Samples taking method used is purposive sampling. Types of this research is descriptive quantitative by using this method Treynor and Sharpe. The type of data that is used is secondary data (NAV) that to sample is data 2012 until 2014. Analysis techniques that the used data is Independent Samples T-test. Mutual Fund shares have good performance when more than the ratio Treynor and Sharpe, the better performance mutual fund shares. The result of this research is that there is no difference between performance conventional mutual fund shares with the performance (IHSG) using the market Treynor method with the values the significance > a (0.367 > 0.05) and Sharpe (0.820 > 0.05). To performance mutual fund shares shari'a, there is no difference by using this method Treynor > a (0.703 > 0.05) while Sharpe there are differences that significantly between performance shari'a mutual fund shares with the performance market (JII) to the significance < a (0.006 < 0.05). While there are no differences between performance mutual fund shares with conventional shari'a mutual fund use methods Treynor > a (0.499 > 0.05) and Sharpe (0.112 > 0.05). Mutual fund shares And conventional better (outperformance) of mutual fund shares shari'a
Penerapan Nilai Wajar Untuk Penilaian Aset Perusahaan Perbankan Pada Bank Permata, Tbk. Median Wilestari; Wiwi Afriani
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2019): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v1i1.1011

Abstract

Indonesian Financial Accounting Standards (PSAK) confirm that asset assessment should be used fair value, therefore entities have to follow it from the previous application. Indonesian Financial Accounting Standard (PSAK) is a framework of accounting procedure to provide accounting financial statement which consist of standard of recording, preparation, treatment and providing financial statement. Valuation techniques used to measure fair value to maximize the use of observable relevant input and minimize the use of Unobservable relevant input. This study is using qualitative method which covert into quantitative by giving the weight value for the purpose of providing the preliminary understanding about implementation of fair value disclosure with valuation of asset from PT. Bank Permata Tbk. financial statement using primary data with collecting the data using interview and questionnaire. The overall result of fair value measurement of asset valuation from banking industry in PT. Bank Permata Tbk has been considered as appropriate, it is due to from the questionnaire 19 out of 20 questions were answered in accordance with the PSAK 68. Based on result of analysis, it is found that the question number 12 were not answered in accordance with PSAK 68 paragraph 74 with regards to the entities is prioritize the fair value hierarchy compare than the input, in other hand according to PSAK 68 paragraph 74 the priority should be the input than fair value hierarchy.
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Pada Perusahaan Real Estate dan Property Di Indonesia Elan Kurniawan; Windy Yuliana
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2019): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v1i1.1012

Abstract

This research aims to determine the influence of Intellectual Capital which consists of Human Capital Efficiency (HCE, Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE) toward the financial performance of real estate and property companies listed in Indonesian Stock Exchange. The research populations are financial performance companies which are consistently listed in Indonesian Stock Exchange during the period 2010-2014. Which amounted 50 companies. The sampling technique used is purposive sampling technique. According to pre-defined criteria, the researcher obtains 20 sample companies. Type of data which is used is secondary data taken using the documnetation method through accessing the website www.idx.co.id. The data analysis technique which is used are simple regression and double regression analysis. The result of this research show that: (1) there is a positive and significant influence between Human Capital Efficiency (HCE) towards ROE, with a correlation coefficient 0,533, coefficient determination R2 is 0,284, (2) there is a positive and significant influence between Structural Capital Efficiency (SCE) towards ROE, with a correlation coefficient 0,471, coefficient determination R2 is 0,222, (3) there is a positive and significant influence between Capital Employed Efficiency (CEE) towards ROE, with a correlation coefficient 0,516, coefficient determination R2 is 0,266, (4) there is a positive and significant influence between Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE) simultaneously towards ROE, with doubled correlation coefficient is 0,653, coefficient determination Adjusted R2 is 0,409
Pengaruh Kualitas Laba Akuntansi Terhadap Efisiensi Investasi Dengan Risiko Litigasi Sebagai Pemoderasi Pada Perusahaan Sektor Property dan Real Estate Di Indonesia Efrinal -; Puji Wulandari
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2019): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v1i1.1013

Abstract

Litigation risk reducing agency problems and promote greater earnings quality. So the higher the risk of litigation a company, it will increase the value of earnings quality and efficiency of investment. Managers avoid litigation because it can lead to charges. The study used a sample of propety and real estate company listed on the Indonesia Stock Exchange (BEI) in the form of financial statements of 2011-2015. Total final sample used in this study as many as 70 data from 15 property companies. The analysis technique used is the analysis Moderated Regresion Analysis (MRA). These results indicate that the quality of accounting earnings significant positive effect on the efficiency of investment. This positive influence states that the higher quality of earnings will further improve the efficiency of the investment company. While the risk of litigation negative influence the quality of the accounting profit on the efficiency of investment. This negative effect states that the higher the risk of litigation will reduce the value of the quality of the accounting profit on the efficiency of investment. These results indicate that the risk of litigation is able to be a moderating variable between earnings quality on the efficiency of investment
Pengaruh Kompetensi, Independensi dan Due Professional Care Terhadap Kualitas Internal Audit Pada PT. OTO Multiartha Jakarta Patriandari -; Peri Heryanto
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2019): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v1i1.1014

Abstract

This study discusses the effect of competence, independence and due professional care to the quality of internal audit. The independent variables are competence, independence, and due professional care as well as the dependent variable is the quality of the audit was measured using a Likert scale consisting of five proxy votes. The population in this study is an internal audit on PT. Oto Multiartha in Jakarta 2015. The research sample was determined by the method of non probablity with the kind of purposive sampling. Sample of 34 respondents to the consideration of the existing internal auditor only PT.Oto Multiartha office at the time of the questionnaire were distributed. Data were analyzed using multiple regression analysis. Based on research, it can be concluded that simultaneous variable competence, independence, and due professional care, which is measured using a Likert scale have an impact on audit quality, this is indicated by the value of Fcount is greater than the value Ftable is 18.606> 2.920 as well as significant values ​​(sig t ) less than 0.05 is 0.000 <0.05, while partially concluded that competence variable (X1) effect on the quality of internal audit (Y), this is indicated by tcount greater than the value ttable is 3.130> 2.042 as well as significant values (sig t) less than 0.05 is 0.004 <0.05. Variable independence (X2) effect on the quality of internal audit (Y), this is indicated by tcount greater than the value ttable is 7.298> 2.042 as well as significant values ​​(sig t) less than 0.05 is 0.000 <0.05. While variable due professional care (X3) has no effect on the quality of internal audit (Y) with significant values ​​(sig t) over 0.05 is 0.138> 0.05
Pengaruh Book Tax Differences Terhadap Kualitas Laba Pada Perusahaan Sektor Barang Konsumsi Di Indonesia Rianto -; Dwi Novi Murtiani
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2019): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v1i1.1015

Abstract

This research aimed to determine the effect of book tax differences to the quality of earnings on the next period in manufacturing companies in the customer goods industry sectors listed on the Indonesia Stock Exchange (BEI) from 2010 to 2013. The types of data used in this research was quantitative data methods with descriptive analysis testing, and statistical analysis was linear regression. The sampling methods used was purposive sampling. The result of this research indicate that large positive book tax differences is not significant effect on the quality of earnings. Companies with large positive book tax differences not shown to have lower persistence than firms with small book tax differences. Large negative book tax differences is significant effect on the quality or earnings. Companies with large negative book tax differences shown to have lower persistence than firms with small book tax difference
Pengaruh Produktivitas, Firm Size dan Maturity Terhadap Peringkat Sukuk Pada Perusahaan Non Keuangan Di Indonesia Juardi -; Norma Intan Sueno
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v1i2.1018

Abstract

This study aims to determine the effect of productivity, firm size and maturity on sukuk ratings. The dependent variable in this study is sukuk rank while the independent variables are productivity, firm size and maturity. Sukuk rating is measured using an ordinal scale, productivity is measured by total asset turnover, firm size is measured by ln total assets and maturity is measured by dummy variables. The population used in this study are all sukuk issued by non-financial companies which are listed on the Indonesia Stock Exchange for the period of 2016-2018. The sampling method used in this study was purposive sampling. The number of samples in this study were 90 sukuk samples from 10 companies. Data analysis method used to test the hypothesis in this study is the ordinal logistic regression analysis method. The results showed that productivity had a significant positive effect on sukuk ratings, firm size had a significant positive effect on sukuk ratings and maturity had no significant effect on ratings sukuk
Analisis Corporate Social Responsibility dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Pada Sektor Pertambangan Di Bursa Efek Indonesia Periode 2014-2018 Median Wilestari; Rini Putri Handayani
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v1i2.1019

Abstract

This research aims to determine the effect of Corporate Social Responsibility and Management Ownership on company value. Sample of this research used mining company listed on the Indonesia Stock Exchange (IDX) and published an annual report in 2014-2018. The dependent variable in this research is the company value by Price to Book Value (PBV). The independent variables in this research are Corporate Social Responsibility disclosure index.and Managemen Ownership which is proxied by the Propotion of shared owned by the company. The measurement of the Corporate Social Responsibility disclosure index refers to the preservation report of Global Reporting Index version 4 (GRI4). The result show Corporate Social Responsibility has a no significant positif effect oncompany., but the management ownership has a significant negatif on Compant Value.. The coefficient of determination (R2) is 88% compared to the independent variable (X) on the variable Company Value (Y) in 2014-2018. While 12% is contributed by other factors
Perancangan dan Penerapan Sistem Informasi Akuntansi Berbasis Website Pada Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi’iyah Sari Mujiani; Khoirunnisa Mardhiyah
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v1i2.1020

Abstract

The purpose from this study is to create web-based accounting information system for administration matter in Faculty of Economy, Islamic University As-Syafi’iyah.In such way, with the creation of web-based accounting information system, it could give a good influence for administration matter in minimizing the error and also optimizing the administration activity. The web-based accounting information system includes the revenue cycle and expenditure cycle. Method used in analyzing the data is descriptive analytical study. The data are gained from interview and observation. Prototype approach is used for the system advancing method. The outcome of this study shows that web-based accounting information system could help in optimizing the administration activity and help to cope the drawback which happens in manual system
Analisis Pengaruh Faktor-Faktor Agency Cost Terhadap Kecenderungan Income Smoothing Pada Perusahaan Manufaktur Di Indonesia Elan Kurniawan; Indah Ayu Tri Subekti
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v1i2.1021

Abstract

Income smoothing is a management effort to reduce the variation in the number of reported earnings to match the desired target by manipulating earnings through accounting methods or through transactions. Through multiple linear regression analysis is known that the variable company size, Debt To Equity Ratio (DER), Operating general administration (OGA)and Asset Turnover (ATO) has a significant influence on the practice of income smoothing. Adjusted R Square that shows value 0.112 indicates that 11.2% turning in income smoothing can be determined by the independent variables in this research, meanwhile the reminder 88.8% determined by other factors which not include this research. Parcial test showed that variable Net Debt o Equity ratio (DER) and Operating General Administration (OGA) has a significant influence on the practice of income smoothing. While the company size variable and Asset Turnover (ATO) has no effect on the practice of income smoothing

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