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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 206 Documents
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VOLATILITAS NILAI TUKAR DAN PERDAGANGAN INTERNASIONAL Sri Nawatmi
Dinamika Akuntansi Keuangan dan Perbankan Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Mei 2012
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

The purpose of this study is to estimate the effect of exchange rate volatility on international tradein Indonesia. The measure of volatility show that the exchange rate has ARCH and GARCHeffect. So, volatility of the exchange rate influenced by current and previous exchange ratevolatility.Sum ofARCH and GARCH coefficient show that the exchange rate has persistentvolatile. Estimation result indicate that exchange rate volatility is not significant. While, GDPworld and GDP Indonesia influencepositivesignificant on international trade, not only in shortterm but also in long term.Key Words: volatility, ARCH, GARCH, Persistent volatile, international trade, exchange rate, andGDP
PENGARUH BOPO, NPL, NIM DAN CAR TERHADAP KINERJA KEUANGAN BANK (STUDI PADA BANK-BANK YANG LISTED DI BURSA EFEK INDONESIA) Bambang Sudiyatno; Rini Setiyowati
Dinamika Akuntansi Keuangan dan Perbankan Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Mei 2012
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

The purpose of this study is to analyze the influence of BOPO, NPL, NIM and CAR on thefinancial performance of banks listed on the Indonesia Stock Exchange in the period 2006 to 2009.Samples were taken based on purposive sampling of 28 banking companies with the followingcriteria: the company issued financial statements for four consecutive years ie 2006 to 2009. Thetype of data used are secondary data and data collection methods through technicaldocumentation. Analysis technique used is normality test, the classical assumption, and multiplelinear regression based on the merging of data time series and cross section called the polleddata. The results showed that variables significantly and negatively related BOPO against thebank's financial performance, the NPL variable has negative and significant impact on thefinancial performance of banks, NIM variable has positive and significant impact on the financialperformance of banks and CAR does not affect the bank's financial performance. The ability of thebank's financial performance could be explained by variables BOPO, NPL, NIM and the CAR of97.5%, Sebagimana shown by the Adjusted R-Square of 0.975. The remaining 2.5% is explained byother factors outside the model.Key Words: BOPO, Non-Performing Loans, Net Interest Margin, Capital Adequacy Ratio and thebank's financial performance.
STUDI MODEL EUCS (END USER COMPUTING SATISFACTION) DAN TAM (TECHNOLOGY ACCEPTANCE MODEL ) TERHADAP PENERIMAAN PENGGUNAAN DAN KEPUASAN PEMAKAI SISTEM INFORMASI BERBASIS KOMPUTER Wahyu Meiranto; Pratama Agustyan
Dinamika Akuntansi Keuangan dan Perbankan Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Mei 2012
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

Several models have been constructed to analyze and understand the factors that influence theacceptance of the use of computer technology such as Theory of Reasoned Action (TRA), Theoryof Planned Behavior (TPB) and Technology Acceptance Model (TAM). Another model developedby Doll and Torkzadeh (1988) is a model of End User Computing Satisfaction (EUCS). Thisresearch is the study on the TAM and EUCS model of the acceptance and user satisfaction ofcomputer based information system (CBIS). Purpose of this study is trying to use and test the twomodels of acceptance technology, the TAM and EUCS models by examining their influence on theuse and utilization of systems that will ultimately affect the level of user satisfaction (usersatisfaction) as an indicator of the success of a system. Samples used in this study were obtainedfrom the sampling technique based on the criteria (purposive sampling)of a trading company inSemarang, Central Java on the sub-sector (according to the incorporated trading companydirectory-BPS). Test of the hypothesis is formulated using regression models. Three of the sevenstated hypothesis is rejected, while based on the results of the indirect analysis it can be concludedthat the variable utility (usefulness), ease of use, accuracy and timelines in the use of a system alsoaffects the user’s satisfaction.Key Words: Technology Acceptance Model, End User Computing Satisfaction, Computer BasedInformation System, User’s Satisfaction.
OPTIMALISASI PROFESIONALISME AUDITOR MELALUI UNDANG-UNDANG NO. 5 TAHUN 2011 Hatta H Atika Jauharia
Dinamika Akuntansi Keuangan dan Perbankan Vol 1 No 2 (2012): VOL.1 NO. 2 NOPEMBER 2012
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

Public accountant has an important role to the business. Their opinion through audit statement has been used by stakeholder of the company to make economic decision. Audit statement expected to improve the quality and credibility of the financial statement released by management. But after Enron scandal that involved auditor of Arthur Andersen, one of the biggest public accountant firm in the world, professionalism of auditor was questioned. Implication of the scandal, America released Sarbanes-Oxley Act in 2002, while Indonesia has released UU No. 5 in 2011 to regulate public accountant profession, that can increase professionalism of public accountant at the same time protects public accountant and public interest. Key words:   public accountant, UU No. 5 tahun 2011, professionalism, Enron scandal, financial statement, and audit statement.
ANALISIS PENGARUH CAMEL TERHADAP KINERJA PERUSAHAAN PERBANKAN YANG GO PUBLIK Wahyu Widati Listyorini
Dinamika Akuntansi Keuangan dan Perbankan Vol 1 No 2 (2012): VOL.1 NO. 2 NOPEMBER 2012
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

The purpose of this research is to analysis the influence of Camel (CAR,PPAP,DER,BOPO,LDR) toward Performance of Banking Companies  in Indonesia This research use secondary data, with the source of data from Bank Indonesia and Indonesia Capital Market Directory publication. Technical sampling used purposive sampling and total sample is 85 firm with the 86 observation sample. The analysis use regression least square –OLS. The result of Capital Adequacy Ratio/CAR and Loan to Deposit Ratio are significant positive influence to the Return On Asset/ROA, but PPAP have positive and not significant influence to Return On Asset, Debt to Equity Ratio/DER have positive significant to Return On Asset , BOPO have positive and not significant to Return On Asset. Key word:   capital adequacy ratio, ppap, debt to equity ratio, bopo, loan to deposit  ratio, return to asset
ANALYSIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS HASIL PEMERIKSAAN AUDIT SEKTOR PUBLIK (Studi Empiris pada BPKP Perwakilan Jawa Tengah) Badjuri Achmad
Dinamika Akuntansi Keuangan dan Perbankan Vol 1 No 2 (2012): VOL.1 NO. 2 NOPEMBER 2012
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

The purpose of this research is to examine the effect of job experience, independence, objectivity, integrity, and competence on the quality of audit results at Representatives BPKP of Central Java. Job experience was measured by indicators the length of works as an auditor and the number of inspection tasks are performed. Independence was measured by indicators of independence in programming, in the execution of work, and independence in reporting.Objectivity was measured by indicator, free from conflict of interest and disclosure of factual conditions. Integrity was measured by indicator honesty, courege, prudence, and responsibility that auditors have. Competency was measured by indicator personal quality, general knowledge, and specialized expertise. While quality of audit results was measured by indicator of compliance with auditing standard and quality of examination report. The population of this study is civil servants whose work at Representatives BPKP of Central Java with sample is the civil servants has been following education and training as functional auditor. Data analysis was performed with multiple linear regression model. Test result showed that job experience, independence, and objectivity has no effect on quality of audit result at representatives BPKP of Central Java. While the integrity and competence have influence to quality of audit result at representatives BPKP of Central Java. Key words: job experience, independency, objectivity, integrity, competency, quality of audit result.
AUDIT SOSIAL ATAS PROGRAM CORPORATE SOCIAL RESPONSIBILITY STUDI KASUS PADA PT. APAC INTI CORPORA BAWEN SEMARANG Oktaviani Rachmawati Meita
Dinamika Akuntansi Keuangan dan Perbankan Vol 1 No 2 (2012): VOL.1 NO. 2 NOPEMBER 2012
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This research aims to clarify how the implementation of social audits in Corporate Social Responsibility. Object of research is at PT Apac Inti Corpora Bawen Semarang. The data were collected by interview and documentation techniques. The results showed that social audit is a part of the company's strategy phases to be done. Social audit conducted in the form of obtaining such certification  ISO 9001, ISO 14001 and PROPER Kementerian Lingkungan Hidup. Social audit was conducted by stakeholders outside the company, it is important to assess whether the activities carried out by the company has been in the interest of all stakeholders. Key words: Social Audit, Corporate Social Responsibility
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PERATAAN LABA: Studi Empiris pada Perusahaan Food and Beverages yang Terdaftar di BEI Butar Butar Linda Kurniasih; Sudarsi Sri
Dinamika Akuntansi Keuangan dan Perbankan Vol 1 No 2 (2012): VOL.1 NO. 2 NOPEMBER 2012
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

The aims of this research was to prove the influence of  size company, profitability, leverage, institutional ownership toward the income smoothing. Income smoothing is practice used by managers of a company to reduce the fluctuation of the reported income to achieve the target income either artificial or naturally. Index Eckel (1981) was used to determine the income smoothing. This research was carried out by using 12 food and beverages companies listed in Indonesia Stock Exchange during 4 years period from 2005 until 2008. The hypotheseses were tested using binary logistic regression. The result’s shows that the size of company was significant influence to income smoothing. The influence of profitability, leverage, institutional ownership was not significant. Key words: the size of company, profitability, leverage, institutional ownership, income smoothing
MEMAHAMI LEBIH LANJUT PENERAPAN STRATEGI ANTI FRAUD BAGI BANK UMUM DI INDONESIA Ciptaningsih Tri
Dinamika Akuntansi Keuangan dan Perbankan Vol 1 No 2 (2012): VOL.1 NO. 2 NOPEMBER 2012
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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This article will discuss about the new Bank Indonesia Regulation Number 13/28/DPPNP. This regulation contains about Anti-Fraud policy that to be set for commercial banks in Indonesia. The discussion includes a discussion of the rules related to the strategies that will be applied to the implementation of the Regulation of Bank Indonesia as well as examples of the application of Anti-Fraud policy that existing in other countries to be used as comparative data. The purpose of this article is to provide a better understanding of this rule, so in this article will more talking about the form of exposure rule and its other issues related to this topic. Key words: Anti Fraud Policy
TINGKAT EFISIENSI BANK DI INDONESIA Rubeda Kalis; Pujiati Amin; P. Eko Prasetyo
Dinamika Akuntansi Keuangan dan Perbankan Vol 1 No 2 (2012): VOL.1 NO. 2 NOPEMBER 2012
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study aims to analyze the efficiency of banks in Indonesia period 2007-2009.The tools of analysis is  Data Envelopment Analysis (DEA). It uses data financial statemens and supplied by Bank Indonesia. The research shows that  in general the performance of banks in Indonesia is inefisiency. Bank that have efficiency is BRI, BTN, BPD Jabar, BPD Jatim, BPD Riau, Bank Niaga dan Bank Muamalat. This fact shows  the banks in Indonesia have not been up to the wasteful use of cost on several input variables  in their economic activities. Key words: Efficiency, bank, Indonesia, DEA

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