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Akurasi
Published by LPMP Imperium
ISSN : 26852888     EISSN : 26852888     DOI : https://doi.org/10.36407/akurasi.v7i1.1474
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
AKURASI: Jurnal Riset Akuntansi dan Keuangan addresses the complete spectrum of financial accounting, managerial accounting, accounting education, accounting practices for financial instruments, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, Financial reporting and adoption of IFRS/IAS by SMEs, financial management, and related issue. All methodologies, such as analytical, empirical, behavioral, surveys, and case studies are welcome. AKURASI encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable or capable of being adapted to the different accounting and business environments.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 1 No 2 (2019)" : 6 Documents clear
PERPUTARAN UANG DI INDONESIA: PERAN UANG ELEKTRONIK, VOLUME TRANSAKSI ELEKTRONIK DAN JUMLAH MESIN EDC Muhammad Fadlillah Fauzukhaq; Luthfan Darma Prasetia; Akhmad Akbar
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 2 (2019)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v1i2.92

Abstract

The purpose of this study is to analyze the effect of theuse of electronic money which includes the amount of electronic money in circulation, the volume of electronicmoney transactions and the number of electronic money EDC machines on the velocity of moneyin Indonesia. The data used in the study are secondary data from the Central Statistics Agency (BPS) and the Central Bank (BI) and analyzed by linear regression. The results showed that the amount of electronic money incirculation and the number of Electronic Data Capture (EDC) Machines had a significant effect on the velocity of money in Indonesia, while the volume of electronic money transaction sdid not have a significant effect on the velocity of money in Indonesia.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH Indriyani Indriyani; Rinda Asytuti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 2 (2019)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v1i2.117

Abstract

This study aims to determine the effect of Good Corporate Governance on Islamic banking financial performance as measured by Return On Assets. The Good Corporate Governance used in this study is the board of commissioners, the board size, audit committee size, sharia supervisory board size, and Islamic social reporting. The population in this study is all Sharia Commercial Banks in Indonesia. The sample used was 9 Islamic commercial banks from 2015-2018. The data analysis technique used is multiple linear regression test. The results showed that the size of the board of commissioners and ISR partially had a significant negative effect on ROA. While the size of the board of directors, the size of the audit committee and the size of the sharia supervisory board have no significant effect on ROA.
ANALISIS KOINTEGRASI PASAR MODAL INDONESIA DENGAN PASAR MODAL PADA NEGARA-NEGARA ASEAN SELAMA ERA MEA Hary Saputra Sundoro; Theovardo Theovardo
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 2 (2019)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v1i2.119

Abstract

Penelitian ini bertujuan untuk menunjukkan ada atau tidaknya kointegrasi dalam jangka panjang di antara semua pasar modal pada negara ASEAN5. Selain itu, hasil penelitian ini diharapkan dapat meramalkan hubungan jangka pendek dan jangka panjang di antara pasar modal Indonesia dengan pasar modal pada negara-negara ASEAN lainnya selama era MEA. Pemahaman tentang ada atau tidaknya kointegrasi di antara pasar modal pada negara-negara ASEAN sangatlah diperlukan karena para investor sudah mulai melakukan portofolio investasi sahamnya pada beberapa pasar modal di negara-negara lain. Metode penelitian yang digunakan adalah uji kointegrasi dan analisis VECM. Hasil penelitian menunjukkan bahwa setiap pasar modal pada negara ASEAN5 memiliki keterkaitan dalam jangka panjang. Dalam jangka pendek maupun jangka panjang, IHSG akan merespon secara negatif terhadap pergerakan bursa saham pada KLSE dan SETI di era MEA ini. Sebaliknya di era MEA, IHSG akan memiliki pergerakan yang searah terhadap STI dan PSEI. Para investor dapat melakukan diversifikasi portofolio sahamnya pada pasar modal negara-negara ASEAN di era MEA karena sudah terintegrasinya di antara pasar modal pada negara-negara ASEAN tersebut. Kata Kunci: ASEAN, Kointegrasi, Pasar Modal, VECM.
PENGARUH MANAJEMEN MODAL KERJA DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN Aldo Hartawan; Siti Ruhana Dara
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 2 (2019)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v1i2.128

Abstract

This research aims to analyze the effect of receivable turnover, working capital turnover, inventory turnover and debt-equity ratio on financial performance subsector food and beverage companies listed in the Indonesia Stock Exchange period 2014-2018. The research method is a multiple linear regression analysis and analysis method with panel data. The sample is taken by using purposive sampling method, there are 17 companies that meet the criteria. In measuring the working capital management as an independent variable, financial ratios are frequently used receivable turnover, working capital turnover, and inventory turnover. Capital structure frequently used the debt-equity ratio. In measuring financial performance, financial ratios are frequently used to return on equity. the result of the analysis indicates that working capital turnover has a significant effect the financial performance. Receivable turnover, inventory turnover, and the debt-equity ratio has no significant effect on financial performance. And simultaneously overall receivable turnover, working capital turnover, inventory turnover, and debt-equity ratio have a significant effect on financial performance.
PERAN PERPUTARAN PERSEDIAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS Nurul Qhasanah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 2 (2019)
Publisher : LPMP Imperium

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

Abstract

This study aims to analyze the relationship between inventory turnover and sales growth on profitability. The research data is the financial statements of food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2014 - 2018, using a purposive sampling method obtained by 23 companies. Data analysis using panel data regression with the help of the EVIEWS program. The results show that inventory turnover and sales growth are two important components that can affect company profitability. The implications and limitations are explained in this article.
PENCAPAIAN TARGET LEVERAGE MELALUI SPEED OF ADJUSTMENT KARAKTERISTIK PERUSAHAAN Yasir Maulana; Ayus Ahmad Yusuf
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 2 (2019)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v1i2.131

Abstract

This paper aims to determine the effect of company characteristics on target leverage with the relation of the speed of adjustment to target leverage. The speed of adjustment is examined to complete the analysis of the concept of dynamic capital structure in Indonesia. The characteristics of the companies studied are profitability, company size, company growth, industry, tangibility, inflation and the deficit and financial surplus of companies in the property, real estate and construction sectors listed on the Indonesia Stock Exchange in 2008 to 2015. The results of this study show that property, real estate, and construction sector companies are significantly implementing leverage targets. The data also shows that there is a significant effect of speed of adjustment to the leverage target which is faster when the company has a financial surplus compared to when the financial deficit.

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