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INDONESIA
Jurnal Akuntansi
Published by Universitas Kristen Maranatha
ISSN : 20858698     EISSN : 25984977     DOI : http://doi.org/10.28932/jam
Core Subject : Economy,
Economics, Econometrics & Finance
The scopes of the journal include (1) Management Accounting, (2) Taxation, (3) Financial Accounting, (4) Public Sector Accounting, (5) Accounting Education (6) Information Systems, (7) Auditing, (8) Professional Ethics, (9) Sharia Accounting, (10) Accounting Information Technology.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 15 Documents
 1   2 
Search results for , issue "Vol 13 No 1 (2021)" : 15 Documents clear
Analisis Akurasi Model Altman Modifikasi (Z”-Score), Zmijewski, Ohlson, Springate dan Grover Untuk Memprediksi Financial Distress Klub Sepak Bola Inayatul Lutfiyyah; Loggar Bhilawa
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.2700

Abstract

This study aims to find an accurate financial difficulty prediction model in English Premier League football, and also to compare with previous research so as to obtain the results of a financial difficulty prediction model that can be used for all football clubs. The way to determine the sample to be examined is using purposive sampling technique with a population of 49 English premier league clubs from 1992-2018, so that the number of samples obtained is 37 samples and then grouped in the categories of financial distress and nonfinancial distress. The method for analyzing data uses the model's accuracy test by comparing the model's prediction results with financial distress and nonfinancial distress sample categories and considering the results of the type 1 and type 2 error levels of each model. Error level 1 results from the sum of prediction errors that are actually financial distress but the results of the prediction of the nonfinancial distress model and vice versa. The results show that the model that has the highest level of accuracy for predicting financial distress in English premier league soccer clubs is the Zmijewski model with an accuracy rate of 72%. Keywords: Financial Distress, Football Club, Accuracy Test, Error Rate
Analisis Pencatatan dan Pelaporan PSAK 45 di Gereja X Salatiga Edni Olka Pratiwi; Ika Kristianti
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.2751

Abstract

Indonesia has already had an accounting standart for their non-profit organization, This standart are written in PSAK 45 about financial reporting for non-profit organization. This research are done in Gereja X Salatiga as a non-profit organization in religious organization. Aim of this research is to analyze application of PSAK 45 in Gereja X Salatiga financial report. This research is expected to help evaluate financial reporting in Gereja X Salatiga. Method used in this research are descriptive qualitative to describe, dechipher and compare data with circumstances and also explain such a situation so conclusions can be drawn. The results of this research is Gereja X Salatiga has implementing and using financial report suitable with PSAK 45, although its format are not following the format given bu Indonesian Accounting Association, but generally has reached its aim to report their financial process. Report shown to congregation are cash receipt and cash disbursement reports, and also a church expenditure receipt budget report. Keywords : PSAK 45, non-profit organization
Pengaruh Kinerja Keuangan dan Kinerja Olahraga Terhadap Harga Saham Klub Sepakbola Fany Dwi Nurcahyani; Loggar Bhilawa
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.2774

Abstract

This study measures whether the financial and sports performance of a football club has an effect on stock prices. Financial performance can be measured through several methods, one of which is the measurement of financial performance using ratio analysis. This study observes the financial performance of football clubs in Europe who also sell their shares in capital markets such as the London Stock Exchange, BorsaItaliana, and Xetra. Research methods with quantitative approaches are used in this study. Sports performance is measured by the number of wins, losses and match series. There were 18 soccer clubs observed in this study. A simple linear regression analysis model is used to see the effect of financial and sports performance on soccer club stock prices. We find it unique in this study that the financial performance of football has a more substantial effect than sports performance which does not have a substantial effect on the stock price of football clubs. Keywords: Capital Market, Financial Performance, Football Club,and Stock Prices
Pengaruh Likuiditas, Struktur Aktiva dan Risiko Bisnis Terhadap Struktur Modal (Studi Empiris pada Perusahaan Property dan Real Estate di Bursa Efek Indonesia) Nurul Qosidah; Fitri Romadhon
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.2854

Abstract

The purpose of this study is to examine the role of the liquidity ratio, asset structure andbusiness risk in influencing the determination of capital structure. Property and real estate companies on the Indonesia Stock Exchange in 2016-2018 were employed as the research population, and obtained 39 companies as research samples. This study uses multiple linear regression analysis for hypothesis testing. The results of this study validate prior studies that test liquidity, asset structure and business risk, where liquidity and asset structure have an influence on the determination of capital structure. These results, especially in the asset structure proved consistent, although in this study the asset structure was considered from the point of view of the company's ability to manage current assets and fixed assets as determinants of capital structure. However, this study failed to prove that business risk can affect the capital structure. Keywords: Liquidity, Asset Structure, Business Risk,and Capital Structure
Pengaruh Struktur Kepemilikan Terhadap Kinerja Perusahaan Dimoderasi Oleh Karakteristik Dewan Komisaris Ilham Maulana; Muhammad Alkirom Wildan; Nurita Andriani
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.2934

Abstract

This study was conducted to examine the effect of proxied ownership structure using institutional ownership, foreign ownership and managerial ownership variables which are moderated by the characteristics of the board of commissioners as proxied by the size of the board of commissioners, and the proportion of independent board of commissioners on company performance as measured by the firm's financial performance. Proxied by return on assets and return on equity and firm value proxied by Tobin's Q and market to book ratio. With a total of 81 samples from financial service companies listed on the IDX in 2018 tested using WarpPLS 7.0, the researchers found that ownership structure has a negative effect on financial performance and firm value, the characteristics of the board of commissioners have a positive effect on financial performance and firm value, and only interaction characteristics the board of commissioners in the relationship between ownership structure and financial performance which can be a moderating variable. Keywords: Ownership Structure, Firm Performance, and Characteristics of The Board of Commissioners.
Pengaruh Return On Equity, Debt to Equity Ratio, Basic Earning Power, Economic Value Added dan Market Value Added Terhadap Return Saham Jie Lydia Irawan
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.2948

Abstract

In investing, investors expect stock returns from their investment, using Return On Equity (ROE), Debt to Equity Ratio (DER), Basic Earning Power (BEP), Economic Value Added (EVA), and Market Value Added (MVA), which are expected to provide an overview and information about the company to be invested in. The purpose of this study was to examine the effect of ROE, DER, BEP, EVA, and MVA on stock returns.The test uses multiple linear regression using a sample of 33 active companies that are always listed on the LQ45 index in 2017-2019 period. The partial test results show that DER and BEP have an effect on stock returns, while ROE, EVA, and MVA have no effect on stock returns. Simultaneous test results obtained ROE, DER, BEP, EVA, and MVA have an effect on stock returns. Investors should pay attention to the DER and BEP of the company because these variables have an effect on stock returns. Keywords: Return On Equity, Debt to Equity Ratio, Basic Earning Power, Economic Value Added, Market Value Added,and Stock Return.
Kegiatan Corporate Social Responsibility dan Prospek Kinerja Keuangan Perusahaan Sumber Daya Alam di Indonesia, Singapura, dan Malaysia Janita Suryani Muliate; Silvi Suhendro; Rinaningsih Rinaningsih; Vania Pradipta Gunawan
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.2990

Abstract

This research aims to determine the influence of implementation and reporting of Corporate Social Responsibility (CSR) activities towards the prospect of corporate financial performance. The samples used in this research is the company of the natural resources sector operating in Indonesia, Singapore, and Malaysia from 2011 to 2017 with total samples of 25 companies and 96 observations. The data obtained is processed using quantitative research method. In this research, it is known that there are several results explaining the relationship between implementation and reporting of CSR activities to the company's financial performance in the future which is proscribed with return on asset, return on equity, cash flow from operating activities, and Tobin’s Q. The results of the study also showed significant negative results between the reporting and the implementation of CSR activities with the company's financial performance in the future. This results showed that CSR activities in Indonesia, Singapore, and Malaysia were a charity activity or just to fulfil governance’s rules. Keywords: Corporate Social Responsibility, Firm’s Financial Performance, and Natural Resources Industry
Economic Entity Concept, Penata Keuangan dan Aplikasi Lamikro Era Industri 4.0 (UMKM Provinsi Kepulauan Bangka Belitung) Wawan Irawan; Rulyanti Susi Wardhani
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.3001

Abstract

This study aims to determine the importance of Financial Arrangement, Entity Concept, and Lamikro Application in Micro, Small, and Medium Enterprises (MSMEs) in Bangka Belitung Province. The data analysis technique used in this study is to use Importance Performance Analysis (IPA), which describes the condition of MSMEs in Bangka Belitung Province regarding aspects of financial arrangement, entity concept, and technology the use of the Lamikro application. The results show that MSMEs in Bangka Belitung Islands Province in managing finances still use manuals. Still, some are using applications to consider it not a priority or important in managing finances. Furthermore, the economic entity concept and Lamikro application are still lacking in use, so they are still considered more important and priority in supporting MSMEs' performance in the Province of Bangka Belitung Islands. Keywords: Financial Structuring, Entity Concept (Economic Entity Concept), Lamikro Application
Revaluasi Aset Tetap pada Perusahaan Sektor Industri Manufaktur Di Indonesia Chandra Ferdinand Wijaya
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.3105

Abstract

IFRS was formed which is expected to improve the quality of financial reporting and enchance comparability of financial information for decision making. Indonesia is one of the countries that adopted IFRS. One of the IFRS standard adopted by Indonesia is the fixed assets accounting standard as outlined in PSAK 16. PSAK 16 explains that the measurement of fixed assets can be done by choosing between cost models or revaluation models. This study is intended to provide development of fixed asset measurement models that tend to be used by the manufacturing companies in Indonesia along with the reasons underlying to apply the related fixed asset measurement model. This research is an analytical descriptive study conducted on manufacturing companies listed on the Indonesia Stock Exchange from 2015 until 2017. The result shows that most of the manufacturing companies in Indonesia still use the cost model in the measurement of fixed assets for financial reporting. Nonetheless, there are already several manufacturing companies that implement fixed asset revaluation models and the number has increased from year to year. With this in mind, the revaluation model for fixed assets is growing and the role of asset valuation services is felt to be increasingly needed. Keywords: Cost Model, Fixed Asset, IFRS, PSAK 16, and Revaluation Model
Pengungkapan Modal Intelektual Haryani Chandra
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.3118

Abstract

All businesses are required to be able to adapt when there is a shift from labor-based business to knowledge-based business. The business shift is also changing the information needed by company’s stakeholders. The stakeholders need adequate information about intellectual capital. Purposes of this study is to provide insight about reasons those support intellectual capital disclosure, obstacles in intellectual capital disclosure, and ways and guidelines in intellectual capital disclosure. This research is a library research. The type of data is secondary data those were obtained from various literatures. The conclusions of this study are intellectual capital have to be disclosed because the information is relevant for decision making made by both internal and external parties; the obstacles in disclose intellectual capital are there are no tool to identify, measure and disclose intellectual capital so companies choose not to disclose intellectual capital continuouisly; and intellectual capital can be disclosed in separate statement which is financial statement supplement while guideline regarding intellectual capital disclosure in Indonesia is stated implicitly in PSAK 19. Keywords: Intellectual Capital, Disclosure

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