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Lauw Tjun Tjun
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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 13 Documents
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Search results for , issue "Vol. 12 No. 1 (2020)" : 13 Documents clear
Peran Badan Permusyawaratan Desa dalam Pengelolaan Aset Desa: Kata Kunci: Aset Desa, BPD, Dana Desa, dan Pengawasan Mahenda Erarefra Putra; Aprina Nugrahesthy Sulistya Hapsari
Jurnal Akuntansi Vol. 12 No. 1 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i1.2009

Abstract

This study aims to describe the role of Badan Permusyawaratan Desa (BPD) in village assets management in Purworejo village, Purworejo Klampok sub-district, Banjarnegara Regency. Village assets are interesting to study because of the phenomena that occur indicate weaknesses in village assets management. On the other hand, village assets are an inseparable part of the government's efforts to increase village values ??and advance national development. This study uses a qualitative descriptive approach with in-depth interview method and observation as data collection methods. The participants in this study are members of BPD 2018-2024 and members of the community involved in village assets management. The results of this study indicated that the role of BPD in village assets management are apparent in all stages, especially in the stages of planning, procurement, transfers, administration, reporting and supervision. However, the role of the BPD is not too optimal due to constraints related to limited human resources, especially regarding each BPD members’ educational background and their availability of time. In addition, the community itself still does not have a deep understanding of the role of BPD, so they feel that they have not been directly affected by the existence of BPD.
Perbandingan Kinerja Portofolio yang Dibentuk dengan Single Index Model pada Saham-Saham yang Terdaftar dalam Indeks LQ45 dan Kompas 100 Tahun 2018: Kata Kunci: Portofolio, Model Indeks Tunggal, Indeks Sharpe, Indeks Treynor, dan Indeks Jensen Dini Iskandar; Martalena Martalena; Natasha Desiree Julianto
Jurnal Akuntansi Vol. 12 No. 1 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i1.2041

Abstract

Stocks as an investment instrument that categorized as a high risk dan high return instrument. Therefore, investors should distributed their invesment funds in a number of shares by forming an optimal portfolio where the highest return is obtain at a certain risk or the lowest risk at certain return. On this study the portfolio forming used the Single Index Model. Portfolio formed from stocks at LQ 45 Index and Kompas 100 Index by aim to get the comparison of their performance.The result of this study indicate that LQ 45 portfolio that containing PTBA, ICBP, BBCA, PGAS and ANTM has a lower return than Kompas 100 portfolio that containing KREN,CPIN, PTBA and JFPA. The performance of both portfolio that analyze by Sharpe Index, Treynor Index and Jensen Index indicate that portfolio of Kompas 100 better than portfolio of LQ 45 , however both of them showed the good performance because their result are positif that mean better than market. Keywords: Portfolio, Single Index Model, Sharpe Index, Treynor Index, Jensen Index.
Pengaruh Sosialisasi Pasar Modal dan Persepsi atas Risiko terhadap Minat Investasi Mahasiswa di Pasar Modal: Kata Kunci: Sosialisasi Pasar Modal, Persepsi Atas Risiko, Minat Investasi Mahasiswa di Pasar Modal Dewi Kusuma Wardani; Supiati .
Jurnal Akuntansi Vol. 12 No. 1 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i1.2044

Abstract

This study aims to examine whether capital market socialization and risk perception affect student investment interests in the capital market. This research method uses quantitative descriptive methods and primary data. This study sampled 70 students from the Faculty of Economics at Sarjanawiyata Tamansiswa University in Yogyakarta who had passed capital market courses in both the Accounting and Management Study Programs. The analysis technique used for hypothesis testing is multiple linear regression. The results of this study indicate that capital market socialization has a positive effect on student investment interests in the capital market, while the perception of risk does not significantly influence student investment interests in the capital market.
Human Resource Accounting Disclosure Perusahaan Manufaktur di Indonesia yang Dipengaruhi oleh Ukuran Perusahaan, Profitabilitas, Leverage dan Umur Perusahaan: Kata Kunci: Human Resource Accounting Disclosure, Ukuran Perusahaan, Profitabilitas, Leverage, and Umur Perusahaan Arry Eksandy; Riski Ulan Sari
Jurnal Akuntansi Vol. 12 No. 1 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i1.2160

Abstract

The purpose of this study was to determine the influence of firm size, profitability, leverage and age on human resource accounting disclosure on manufacturing companies listed on the Indonesia Stock Exchange. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. The sampling technique used purposive sampling technique. Based on predetermined criteria, the sample of 64 companies. The type of data used in this study is secondary data using panel data regression analysis methods. The results of this study indicate that the firm size and profitability had a positive effect on human resource accounting disclosure, while leverage and age did not affect human resource accounting disclosure. Keywords: Human resource accounting disclosure, firm size, profitability, leverage and age
Analisis Pengaruh Sikap, Norma Subjektif dan Kontrol Perilaku Terhadap Minat Pelaku UMKM Untuk Menyusun Laporan Keuangan : Sebuah Bukti Empiris Dari UMKM di Kota Ambon: Kata Kunci: Sikap, Norma Subjektif, Kontrol Pengaruh Perilaku, Minat Pelaku UMKM, Laporan Keuangan Grace Persulessy; Pieter Leunupun; Marthen Jacob Leunupun
Jurnal Akuntansi Vol. 12 No. 1 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i1.2238

Abstract

The purpose of this research is to determine the effect of attitudes, subjective norms, and behavioral control on interest in compiling financial reports on micro, small and medium (UMKM) actors. This research uses regression analysis with a sample of 186 UMKM actors. The results of the study found that attitudes, subjective norms and behavioral control had a positive and significant effect on the interest in preparing financial statements for UMKM players in Ambon city. The results of this study contribute to providing empirical evidence about factors that can influence interest in preparing financial statements.
Pengaruh Investasi Asing dan Investasi Dalam Negeri Terhadap Perekonomian Indonesia Herman Kambono; Elyzabet Indrawati Marpaung
Jurnal Akuntansi Vol. 12 No. 1 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i1.2282

Abstract

Abstract This study aims to analyze the effect of Foreign Investment and Domestic Investment on the Indonesian Economy. The data used is Indonesian macroeconomic time series data. In the next stage, the analysis was carried out using quantitative methods including: Ordinary Least Square (OLS) Regression Method with Multiple Regression models, and the Coefficient ofDetermination (R2).As for the results of this study later, it can be seen how much influence the independent variable has on the dependent variable. And how big is the percentage of the variation of the independent variable to the dependent variable or the dependent variable   Keywords: Domestic Investment, Foreign Investment and the Economy Indonesia.   Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh Investasi Asing dan Investasi Dalam Negeri terhadap Perekonomian Indonesia. Data yang digunakan adalah data time series makro ekonomi Indonesia. Pada tahap selanjudnya, analisis dilakukan dengan menggunakan metode kuantitatif antara lain: Metode Regresi Ordinary Least Square (OLS) dengan model Regresi Berganda (Multiple Regression), dan Koefisien Determinasi (R2).Adapun hasil dari penelitian ini nantinya, dapat dilihat seberapa besar pengaruh variable bebas terhadap variable tidak bebasnya. Dan seberapa besar prosentasi variasi variable bebas terhadap variable terikat atau variable tidak bebasnya. Kata Kunci: Investasi Dalam Negeri, Investasi Luar Negeri dan Perekonomian Indonesia
Analisis Dampak Hilirisasi Industri Kakao di Indonesia: Kata Kunci: Kakao, Rantai Nilai, Hilirisasi Industri, and Value Added Sebastian Hadinata; Maria Merry Marianti
Jurnal Akuntansi Vol. 12 No. 1 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i1.2287

Abstract

Cocoa is one of Indonesia’s plantation commodity that is important for the national economy. Cocoa plays a role in encouraging regional development and agro-industry. The purpose of this study was to find out the cocoa value chain in Indonesia and find out the impact of the downstream cocoa processing industry in Indonesia. The method used is literature study. The results of the analysis show that the downstreaming of the cocoa processing industry has a positive impact on Indonesia, the benefits of which are getting value added of raw material products, strengthening industrial structures, providing employment, attracting investors, and providing business opportunities in Indonesia.
Menelusuri Keberhasilan dan Kendala Pemda di Provinsi Jawa Barat dalam Upaya Memperoleh Opini WTP dari BPK: Studi Kasus Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Barat: Kata Kunci: Keberhasilan, Kendala, Pengelolaan Keuangan, dan Opini Audit Puji Astuti Rahayu; Sylvia Fettry; Monica Paramita
Jurnal Akuntansi Vol. 12 No. 1 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i1.2288

Abstract

Financial management reforms to improve quality are continuously carried out. Regional financial management is carried out in an integrated system embodied in the Local Government Budget which is determined annually by regional regulations. The drafting of the Local Government Budget is guided by the Local Government Work in order to realize services to the community to achieve the goal of the state. It requires an inflow of funds to finance regional expenditure. Regional sources of revenue can be obtained from three sources: a) local own-source revenue, b) fiscal balance transfers from the central government to regions, c) other local own-source revenue. As a form of transparent and accountable regional financial management, it is necessary to prepare financial reports audited by the BPK. Based on the result of the audit, the local government experienced improvement and decreased Opinion on The Report On Local Government Finance from 2013 to 206. The opinion that has been achieved are an illustration of the success in the presenting of the financial statement and the constraints faced by the Regional Government in West Java Province in obtaining WTP Opinions from BPK. This research is descriptive, and data collection techniques are questionnaires, the study of literature from Report of Audit Findings and interviews with related parties
Pengaruh Agency Cost Terhadap Nilai Perusahaan Dengan Transparansi Informasi Sebagai Variabel Moderasi: Kata Kunci: Agency Cost, Transparansi Informasi, Nilai Perusahaan Dewi Kusuma Wardani; Wahyu Tri Susilowati
Jurnal Akuntansi Vol. 12 No. 1 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i1.2289

Abstract

This study aims to test the effect agency costs towards company value with information transparency as a moderating variables. This sample used in this study is a manufacturing. This sample used is a manufacturing companies during the year 2013-2017, based on the method of purposive sampling obtained 58 manufacturing companies. This research used simple regression analysis and the test value of absolute difference. The results of the study indicate that agency cost has a positive effect on firm value. Information transparency can not moderate influence of agency cost to firm value.
Pengaruh Current Ratio, Debt to Equity Ratio, Return on Assets, Growth dan Firm Size terhadap Kebijakan Dividen: Studi pada Perusahaan yang Tercatat Aktif di BEI yang Membagikan Dividen Periode 2012-2015: Kata Kunci: Current Ratio (CR), Debt to Equity Ratio (DER), Return On Assets (ROA), Growth, Firm Size, and Dividen Payout Ratio (DPR) Mikael Abraham Deswanto Prabowo; Clara Alverina
Jurnal Akuntansi Vol. 12 No. 1 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i1.2290

Abstract

This paper aims to determine the effect of liquidity, solvency, profitability, growth and firm size on the dividend payout ratio. Population and sample are companies that routinely distribute dividends that are listed on the Indonesia Stock Exchange website during the period of 2012 to 2015. To obtain valid research results, the sampling technique used in this study was using purposive sampling technique. The method of analysis is done by using classical testing on five independent variables then F test and t test.

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