cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ceacilia Srimindarti
Contact Email
dinamika_akp@edu.unisbank.ac.id
Phone
+62248414970
Journal Mail Official
dinamika_akp@edu.unisbank.ac.id
Editorial Address
Jalan Kendeng V Bendan Ngisor, Kec. Gajah Mungkur, Semarang
Location
Kota semarang,
Jawa tengah
INDONESIA
Dinamika Akuntansi Keuangan dan Perbankan
Published by Universitas Stikubank
ISSN : 26568500     EISSN : 26564955     DOI : https://doi.org/10.35315/dakp.v12i1
Core Subject : Economy,
Economics, Econometrics & Finance
Focus & Scope Jurnal Dinamika Akuntansi keuangan dan Perbankan aims to share knowledge and current issues related to accounting, financial, and banking research. Our specialty coverage are Financial Accounting Management Accounting. Auditing. Taxation. Accounting information systems Environmental and social accounting Public sector accounting Corporate governance Ethical issues in accounting and financial reporting Corporate finance Financial Banking
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 199 Documents
 1   2   3   4   5 
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP REAKSI PASAR Christina Widhi Astuti; Yeterina Widi Nugrahanti
Dinamika Akuntansi Keuangan dan Perbankan Vol 4 No 2 (2015): Vol. 4 No. 2 EDISI NOPEMBER 2015
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (169.632 KB)

Abstract

The objective of this research is to examine the effect of Corporate Social Responsibility (CSR) disclosure toward market reaction. CSR disclosure is measured by comparing the corporation CSR disclosure with the GRI standart. Market reaction is measured by abnormal return and unexpected trading volume. The sample of this research consist of 118 manufacture companies listed on the Indonesia Stock Exchange (BEI) in 2013. Multiple regressions were used to analyze the data. Based on the research, the result showed that the CSR Dislosures have no effect toward abnormal return and unexpected trading volume. Keywords : corporate social responsibility (CSR) disclosure, abnormal return, unexpected trading volume
ANALISIS DIVIDEN SEBAGAI INDIKATOR KUALITAS LABA STUDI EMPIRIS PERUSAHAAN MANUFAKTUR SEKTOR KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Aprina Nugrahesthy Sulistya Hapsari; Steven Sindu Santoso
Dinamika Akuntansi Keuangan dan Perbankan Vol 4 No 2 (2015): Vol. 4 No. 2 EDISI NOPEMBER 2015
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.516 KB)

Abstract

The purpose of this research is to find out if the company which  paying big dividend have better earnings quality than companies that paying small or do not pay dividend. The number of data samples 87, from manufacturing companies specified consumer goods in year of 2011-2013. The result show that the company which  paying big dividend have better earnings quality and statistically significant. Keywords: Dividen, Kualitas Laba, Akrual
FAKTOR FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR DI JAWA TENGAH (Studi Empiris pada Kantor Akuntan Publik di Jawa Tengah) Brilian Akbar Rakai A.W.S; Andi Kartika
Dinamika Akuntansi Keuangan dan Perbankan Vol 4 No 2 (2015): Vol. 4 No. 2 EDISI NOPEMBER 2015
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.168 KB)

Abstract

This research was motivated by the behavior of auditors in auditing the financial report of clients. The purpose of this study is to examine the effect of the bond financial interests and business relationships with clients, management advisory services (MAS), tenure of audit, the competition of audit firm, size of audit firm, and size of audit fees received by audit firm toward auditor’s independence in Central Java.The population of this study is public accounting firm in Central Java that was registered in Otoritas Jasa Keuangan (OJK) on December 31, 2015 .Sampling was done using purposive sampling method. The sample of this study was 14 audit firm (KAP) and the amount of respondents was 72. The primary data collection method were by a questionnaire method. Mail-survey were done to audit firms that were located in Purwokerto, while direct survey were done to audit firms that were located in Solo and Semarang.Data were analyzed using multiple linier regression model. The result reveales a positive significant relationship between the variables of; bond financial interest and bussiness relationships with client, size od audit firm, and size of audit fees received by audit firms to auditor’s independence, while management advisory services (MAS), tenure of audit,and the competition of audit has no significant affect toward auditor’s independence.     Keywords:    The bond financial interests and business relationships with clients, management advisory services (MAS), tenure of audit, the competition of audit firm, size of audit firm, size of audit fees received by audit firm, and auditor,s independence.
PENGARUH AGRESIVITAS PAJAK DAN MEDIA EKSPLOSURE TERHADAP CORPORATE SOCIAL RESPONSIBILITY Winda Plorensia A.P; Pancawati Hardiningsih
Dinamika Akuntansi Keuangan dan Perbankan Vol 4 No 2 (2015): Vol. 4 No. 2 EDISI NOPEMBER 2015
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.283 KB)

Abstract

This study aims to examine the effect of the tax aggressiveness and eksplosure media company with its corporate social resposibity ( CSR ). This research was conducted in the mining company listed on the Indonesia Stock Exchange.CSR indicates that corporate responsibility should be based on the triple bottom line of a company's social responsibility , environmental , and financial . Sample were obtained by using pooled time series as many as 68 companies from 2011-2014 . Data collection methods used in this study is a content analysis of social disclosure in the annual report of the company. The use of statistical methos in this research is multiple regression. The results of this study indicate that the tax aggressiveness positive significant effect on CSR , while media eksplosure positive significant effect on CSR . Companies that have a high rate of profit then inclined to make greater disclosure of CSR . CSR communicating through the media will enhance the company's reputation in the eyes of the public in accordance.  Keywords: corporate social responsibiltiy,tax aggressiveness,media eksplosure.  
TINGKAT PENCAPAIAN TARGET DAN EFISIENSI PENDAPATAN ASLI DAERAH (PAD) KOTA SALATIGA Ika Kristianti; Berliana Dara Jati
Dinamika Akuntansi Keuangan dan Perbankan Vol 4 No 2 (2015): Vol. 4 No. 2 EDISI NOPEMBER 2015
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (72.783 KB)

Abstract

This study aims to determine the level of achievement of taxes and levies, local tax efficiency, and contributes taxes and levies on Salatiga’s local  revenue. This research uses descriptive quantitative method. The technique of collecting data through interviews, observation, and documentation. The data used is data relating to the realization of taxes and levies, budgets of local taxes and levies, as well as Salatiga’s local revenues. The data analysis used in this research is the analysis of the level of achievement of taxes and levies, local tax efficiency analysis, and analysis of the contribution of taxes and levies. Results of the study are: (1) The level of achievement of targets for local taxes and levies during the years 2011-2015 in the category very effective. (2) The efficiency rate for local taxes and levies  from 2011-2015 as a whole are at an efficient level. (3) The contribution of local taxes on Salatiga’s revenue from 2011 until 2015 less contribute.Keywords: local taxes, levies, local revenues, the level of achievement of targets, efficiency, contribution.
ANALISIS EFEKTIVITAS MODEL PENUMBUHAN KLASTER INDUSTRI KECIL BERBASIS AGRIBISNIS ( Studi Kasus Industri Kecil Sapu Glagah Kabupaten Purbalingga ) Indi Sutopo
Dinamika Akuntansi Keuangan dan Perbankan Vol 4 No 2 (2015): Vol. 4 No. 2 EDISI NOPEMBER 2015
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (144.152 KB)

Abstract

This research applied to survey methode, with the three subdistrict are Bojongsari with  Kajongan and Brobot as villages sample, Karangjambu with Kajongan and Brobot villages samples, Karangreja subdistrict with  Karangreja and Gondang as village sample. The multivariet and regression methode be uses as tools of analysis to founds influences factor of the production and industrial productivity and so on will be use as arranging small industrial sapu glagah model. The analysis can be found that the sapu glagah small industrial have developed, but no coorporations in group efectivelly, inter coorporation of  firms, inter coorporation of productions, and market operations. Some time often are competitions inter firms in raw material buying and competition in market. The dominant factor of the small industrial cluster sapu glagah progress are the institutional, industrial productivity and the new technology iquipment and mechinerry. The initial of govement assistancy and other institutionals are make the group or institutional be come the firms sturdy, reinforce the role of dominant factors firms progrresion with the group empowerment. Keywords : Typology, Cluster, Small Industries, Agribusiness
SISTEM INFORMASI TERPADU UNTUK MENJALANKAN SISTEM BISNIS TERINTEGRASI Yetti Afrida Indra
Dinamika Akuntansi Keuangan dan Perbankan Vol 4 No 2 (2015): Vol. 4 No. 2 EDISI NOPEMBER 2015
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.063 KB)

Abstract

When for the first time the concept of Integrated Information System in the early 1990s introduced, thousands of companies are racing to implement the new paradigm of looking at business strategy tersebut.Hasilnya surprisingly enough, in the sense of quite a lot of companies that ultimately managed to significantly improve their performance significant and transforming itself into a world-class corporation. Seeing this, a number of executives in developed countries are trying to apply this concept to his company with the ultimate goal to improve the quality of the performance of institutions, particularly in meeting the challenges of the globalization era .From the results obtained shown that the paradigm of Integrated Information System that is used is a stone stepping effective in helping to run the company's business.Keywords: integrated information systems, business
MODEL PENILAIAN RISIKO KREDIT DAN KEGAGALAN MODEL MERTON TAHUN 1974: SEBUAH TELAAH KONSEPTUAL Wendy .
Dinamika Akuntansi Keuangan dan Perbankan Vol 4 No 2 (2015): Vol. 4 No. 2 EDISI NOPEMBER 2015
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.248 KB)

Abstract

This article examines various models of credit risk assessment. The study results show that the models can be classified based on the approach adopted, namely the traditional and the structural. In its development, the structural approach by Merton model is dominating, although at the end it reaps many critics when the LTCM crisis happened in America, in the late 1998. Those critics lead to the assumptions used, which considers only the endogenous factor without having to analyze the exogenous factor. The failure of the Merton model has its own attention from the experts so that many of them are trying to polish them. Nevertheless, the results showed that each model has its own advantages and disadvantages that need a comprehensive understanding and analysis of the managers when they want to adopt one of them.Keywords: Credit risk, Merton model, firm-specific risk, and market risk.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI PEMODERASI Erdi Adyatma; Rachmawati Meita Oktaviani
Dinamika Akuntansi Keuangan dan Perbankan Vol 4 No 2 (2015): Vol. 4 No. 2 EDISI NOPEMBER 2015
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.421 KB)

Abstract

The local government allocated funds in the form of capital expenditure in the local budget to increase fixed assets. During this shopping areas more used to spending relatively less productive routine. The purpose of this study is to prove empirically the effect of regional revenue and general allocation funds for capital expenditures in the District / City Central Java Province Year 2011-2013 with moderation variables Economic Growth. The population in this study is the Regency / City Central Java province which consists of 35 District / City. This study uses secondary data such as Realization Report 2011-2013 budget. In this study, the test model for hypothesis testing will be done using Moderated Regression Analysis. The data has been collected and analyzed in advance with the classic assumption test. Based on the results of this study concluded that the original income has no effect on Capital Expenditure. General Allocation Fund has a positive influence on Capital Expenditure. Directions regression coefficient is positive, meaning that an increase in the General Allocation Fund will increase capital expenditures. Economic growth does not affect the Capital Expenditure. Economic growth does not moderate relationship with the Regional Income Capital Expenditure. Economic growth does not moderate the relationship with the general allocation fund capital expenditures. Keywords:  Local Revenues, General Allocation Funds, Economic Growth and Capital Expenditure
ANALISIS PENGARUH INTERNAL CASH FLOW, INSIDER OWNERSHIP, PROFITABILITAS, KESEMPATAN INVESTASI DAN PERTUMBUHAN PENJUALAN TERHADAP CAPITAL EXPENDITURE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Aini Farida; Andi Kartika
Dinamika Akuntansi Keuangan dan Perbankan Vol 5 No 1 (2016): VOL. 5 NO. 1 EDISI MEI 2016
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (714.101 KB)

Abstract

The study examines the effect of internal cash flow, insider ownership, profitability, investment opportunity and sales growth on capital expenditure. This research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis.Population in this research is manufacturing company listed on the Indonesian Stock Exchange period form 2010 to 2014. The sampling method used purposive sampling. The research sample includes companies that have insider ownership, releasing financial statement, has the completeness of data, used the rupiah currency  Relationship and (or) influence between variables is describe by using multiple regression analysis.The result showed that the insider ownership has significant negative effect and investment opportunity has significant positive effect to the capital expenditure. Where as the internal cash flow and sales growth has no significant positive effect, and profitability has no significant negative effect to the capital expenditure.Keywords:   Internal Cash Flow, Insider Ownership, Profitability, Investment Opportunity, Sales Growth and Capital Expenditure.

Page 1 of 20 | Total Record : 199

 1   2   3   4   5 

Filter by Year

2012 2025


Reset
Filter By Issues
All Issue Vol 14 No 1 (2025): Vol. 14 No. 1 2025 Vol 13 No 2 (2024): Vol. 13 No. 2 2024 Vol 13 No 1 (2024): Vol. 13 No. 1 2024 Vol 12 No 2 (2023): Vol. 12 No. 2 2023 Vol 12 No 1 (2023): Vol. 12 No. 1 2023 Vol 11 No 2 (2022): Vol. 11 No. 2 2022 Vol 11 No 1 (2022): Vol. 11 No. 1 2022 Vol 10 No 2 (2021): Vol. 10 No. 2 2021 Vol 10 No 1 (2021): Vol. 10 No. 1 2021 Vol 9 No 2 (2020): Vol. 9 No. 2 2020 Vol 9 No 1 (2020): Vol. 9 No. 1 2020 Vol 8 No 2 (2019): VOL. 8 NO. 2 2019 Vol 8 No 1 (2019): VOL. 8 NO. 1 2019 Vol 7 No 2 (2018): VOL. 7 NO. 2 2018 Vol 7 No 1 (2018): Vol. 7 No. 1 2018 Vol 6 No 2 (2017): Vol. 6 No. 2 2017 Vol 6 No 1 (2017): VOL. 6 NO. 1 2017 Vol 5 No 2 (2016): VOL. 5 NO. 2 2016 Vol 5 No 1 (2016): VOL. 5 NO. 1 EDISI MEI 2016 Vol 4 No 1 (2015): Vol. 4 No. 1 (2015) EDISI MEI 2015 Vol 4 No 2 (2015): Vol. 4 No. 2 EDISI NOPEMBER 2015 Vol 3 No 2 (2014): VOL.3 NO. 2 EDISI NOPEMBER 2014 Vol 3 No 1 (2014): VOL. 3 NO. 1 EDISI MEI 2014 Vol 2 No 1 (2013): VOL. 2 NO. 1 MEI 2013 Vol 1 No 2 (2012): VOL.1 NO. 2 NOPEMBER 2012 Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Mei 2012 More Issue