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Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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Articles 2,418 Documents
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ANALISIS PERBEDAAN RASIO KEUANGAN BPR KONVENSIONAL DAN BPR SYARIAH Candra Arta Kusuma, 08.05.52.0115; Maskur, Ali
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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This study aims to compare the financial risks of conventional BPR and BPR sharia during the period December 2011-June 2012 by using the banks financial ratios. Financial ratios used consists of Capital Assets Ratio (CAR), Non Performing Loan (NPL), Return on Assets (ROA), Return on Equity (ROE), Operating Expenses Operating Income divided (BOPO), and Loan to Deposit Ratio (LDR).Based on a sample of predetermined criteria, obtained two sample groups, namely the conventional 2 RB and 2 RBs sharia. Analysis tools used to prove the hypothesis in this study is Kolmogorov-Smirnov test, independent sample t-test and Mann-Whitney test.The analysis performed shows that the average financial ratios sharia rural banks (CAR, ROA, and ROE) are significantly better than conventional BPR, while the other ratios (NPL, BOPO, and LDR) sharia BPRs lower quality. But the views of the entire Islamic rural banks showed a lower risk than conventional BPR.Keywords: financial ratios, financial risk, BPR, t-test, Mann-Whitney t-test.
PENGARUH CAR, NPL, BOPO DAN LDR TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN Heri Asmara, 07.05.52.0137; Poerwati, Tjahjaning
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study aims to determine the effect of CAR, NPL, BOPO, and LDRagainst the stock price.The sample in this study are listed banking companies on the Indonesia Stock Exchange in 2008-2010. Sampling technique using a purposive sampling technique (judge mental sampling) or sampling with certain criteria. Hypothesis testing is done using multiple linear regression.These results indicate that: CAR and NPL significant positive effect on stock prices, while BOPO and LDR have no significant positive effect on stock prices.Keywords: CAR, NPL, BOPO, LDR and Stock Price  
PENGARUH JUMLAH KREDIT, NPL, BOPO, DAN LIKUIDITAS TERHADAP PROFITABILITAS Fauzia Oktavia Menawati, 08.05.52.0077; Indarti, MG. Kentris
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This research was conducted to test the effect of the amount of credit given, Non were Perfoming Loan (NPL), the level of Liquidity, BOPO diproksikan through Loan Deposit Ratio (LDR) towards profitability through diproksikan Return on Assets (ROA) on banking companies listed on the Indonesia stock exchange in 2008-2009.Population employed in this research is the entire banking company listed on the stock exchange in Indonesia during the years 2008-2010. In this study, researchers used a purposive sampling so obtained 24 companies that meet the criteria. The data type used is secondary data that is derived from the financial statements are published and available through the official website of the Indonesia stock exchange. Methods of analysis used is Regression with significance level of 5%.From the results of testing done to this research revealed that the number of simultaneous credit given, and are not significantly influential LDR. While Non were Perfoming Loan (NPL) and influential BOPO significantly. Being of partial test results, obtained that the amount of credit given influential positive and not significant. For NPL and BOPO negatively and significant. As for LDR and insignificant negatively against ROA.Keywords: The Amount of Credit Given, NPL, BOPO, LDR, ROA
ANALISIS SIKAP WAJIB PAJAK TERHADAP TINGKAT KEBERHASILAN PENERIMAAN PBB Daniel Akbar, 08.05.52.0189; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study to know and analysis the effect of factors attached to the tax payer’s tax views of consciousness tax payer, the tax payer attitudes about the United Nations financial penalties, and the nations reception success rate in the district of Gunung Pati regency of Semarang.The population in this study is the UN tax payers in the district of Gunung Pati regency of Semarang. Samples were taken by 100 respondents to the proportional sampling methods, namely the number of tax payers in each village is divided by the total number of tax payer in the district and then multiplied by 100 ( number of sample taken ).The research results can be concluded that the results of the analysis indicate that factors inherent to the tax payer regarding the tax payer awareness of taxation (X1), the tax payer attitudes about the united nations financial penalties (X2), and the tax payer’s perception that the UN has been the general avoidance (X3) have partially positive and significant influence on the success rate of acceptance of the UN (Y).Key Words: Land and building tax, The tax payer
PENGARUH JUMLAH KREDIT YANG DIBERIKAN, TINGKAT LIKUIDITAS, CAR TERHADAP PROFITABILITAS Siti Nurmaidah, 08.05.52.0090; Anggono, Greg
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The purpose of this research was to test and analyze the effect of the credit provided, level of Liquidity and capital adequacy level of profitability of the banking company registered at Bank Indonesia. Population taken in this research is banking companies listed on Bank Indonesia of 2007-2009. Samples taken by using centrifugal purpose sampling, namely samples selected on the basis of conformity characteristics by criteria determined. criteria obtained samples prepared 38 company.To test hypotheses asked in this research data analyzed by using test linear regression of multiple. Based on the results of the analysis can be inferred that variable (1) credit given the positive effect of the Return On Asset with a level of significance of 0.046. The greater the amount of credit given then the greater the ROA to be retrieved anyway.(2) there has been a positive influence on the Return On Asset Liquidity with a level of significance of 0.001. The higher the LDR at a low liquidity increasingly impacting companies and (3) Capital Adequecy Ratio effect positively to Return on Asset with a level of significance of 0.030. That the capital ratio is very important in the business of banking activities in operasinalnya in order to run smoothly.Keyword :Credit, Loan to Deposit Ratio, Capital Adequecy Ratio (CAR) and Return On Equity (ROA).
KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PAD DAN APBD (Studi Kasus Pada Pemerintah Daerah Kabupaten Kendal) Fuad Hasan, 08.05.52.0179; Maryono, Maryono
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The purpose of this study to determine the contribution of local taxes and levies on revenue (PAD) and the Revenue and Expenditure (Budget), the magnitude of the growth rate of local taxes and levies, and the effectiveness of local taxes and levies. This research is a descriptive study. This research is a field study conducted in Kendal Regional Government during the period 2008- 2011..The population in this study is data local taxes and levies contained in the Revenue Department of Finance and Asset Management District and Kendal In this study researchers used a data sample of local taxes and levies in 2008-2011 found on the Department of Finance and Asset Management Revenue Regional Kendal. The analysis tools such as the level of growth, contribution and effectiveness.The results showed that the local tax contribution to the budget for the period 2008-2011 at an average of 2.65% per year. Contribution to the local tax revenue over the period 2008-2011 at an average of 27.58% per year. The effectiveness of local taxes averaged 120.89%, this means that the Government Dareh Kendal has been very effective in the area of tax collection. Meanwhile, the growth rate increased levies. Contribution retribution against budget during the periods of 2008-2011 reached an average of 2.95% per year. Contribution to revenue levies during the period 2008-2011 at an average of 30.76%. Effectiveness levies averaged101.23%, this means Kendal Regional Government has been quite effective in collecting levies.Keywords: Local Taxes, Levies, Revenue, Revenue and Expenditure Budget
ANALISIS PERUBAHAN ASET DAN LIABILITAS PAJAK TANGGUHAN UNTUK MENDETEKSI MANAJEMEN LABA Stepanus Kuncoro, 08.05.52.0197; Indarti, MG. Kentris
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This research is a testing that examined the effect and analyze the changes in net deferred tax liabilities and changes in net deferred tax liability components related to the accrual and revenue and expenses and reserves, compensation, depreciation, valuation of fixed assets and other items of earnings management to avoid earnings decline in manufacturing companies that go public in Indonesia.The population in this research is a company engaged in the manufacturing sector are listed in Indonesia Stock Exchange (BEI) in 2008-2010. Sampling technique using a purposive sampling technique with the following criteria. According to established criteria contained 37 samples. Analysis technique used is logistic regression.The results showed that the change in net deferred tax liability have an effect positive and significant can be used to detect earnings management to avoid earnings decreases. Meanwhile, changes components of net deferred tax liability related to the accrual and revenue and expenses and reserves, compensation, depreciation, valuation of fixed assets and other items and also valuation allowance for deferred tax assets can not be used for detecting earnings management to avoid earnings decreases.Keywords: Earnings Management, Accrual, Cash Flow Operating, Size, Net Deferred Tax Liabilities, Deferred Tax Liabilities, Deferred Tax Assets. 
PENGARUH RASIO CAMEL TERHADAP PERTUMBUHAN LABA YANG TERDAFTAR DI BEI Cicik Armita, 08.05.52.0076; Indarti, MG. Kentris
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Penelitian ini bertujuan untuk menguji pengaruh rasio camel terhadap pertumbuhan laba. Dalam penelitian ini sampel yang digunakan adalah perusahaan perbankan yang telah go public di Bursa Efek Indonesia (BEI) pada tahun 2007-2010 dengan menggunakan rasio CAMEL yang meliputi aspek permodalan, aktiva produktif, manajemen, rentabilitas dan likuiditas.Pelaksanaan penilaian kesehatan perusahaan perbankan dilakukan dengan cara mengkualifikasikan beberapa komponen dari masing-masing faktor yaitu komponen Capital (Permodalan), Asset (Aktiva), Management (manajemen), Earning (Rentabilitas), Liquidity(likuiditas) atau disingkat dengan istilah CAMEL. CAMEL merupakan faktor yang sangat menentukan predikat kesehatan suatu bank. Aspek tersebut satu dengan yang lainnya saling berkaitan dan tidak dapat dipisahkan.Penelitian ini menggunakan metode pengumpulan data dengan purposive sampling. Dengan metode tersebut diperoleh jumlah sampel dalam penelitian ini sebanyak 92 perusahaan perbankan dari 23 perusahaan perbankan tiap tahunnya. Ada lima variabel independen yang dikaji dalam penelitian ini yaitu: Capital adequacy ratio (CAR), ,NonPerforming Loan(NPL),Biaya Operasional terhadap Pendapatan Operasional (BOPO), Loan to Deposit Ratio(LDR)dan Return on Assets (ROA), sedangkan Pertumbuhan Laba sebagai variabel dependen.Metode pengumpulan data yang digunakan adalah dokumentasi. Teknik analisis data menggunakan uji asumsi klasik, uji analisis regresi linier berganda, dan uji hipotesis dengan menggunakan alat bantu program SPSS. Hanya mengunakan alat analisis regresi linier berganda, diperoleh hasil bahwa variabel CAR berpengaruh positif signifikan terhadap pertumbuhan laba, sedangkan variabel NPL, BOPO, LDR dan ROA tidak berpengaruh terhadap pertumbuhan laba.Kata Kunci: Rasio camel, pertumbuhan laba, perbankan
FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK, WAJIB PAJAK ORANG PRIBADI David, 08.05.52.0164; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Willingness to pay taxes is a necessary first step to carry out taxation. Its own volition arise based on many factors that influence it. Purpose of this study was to find out how much influence the awareness factor to pay taxes, knowledge and understanding of tax regulations, a good perception of the effectiveness of the tax system, and the Sunset Policy jointly on the level of willingness to pay taxes in the region of KPP Pratama West Semarang.Data collection is done by collecting primary data in the form of questionnaires. The research sample consists of 131 taxpayers who have been willing to fill in questionnaires. While a decent sample processed in this study were 125 questionnaires. Method to answer the research question is processed by linear regression using SPSS.Results of research showed that: (1) consciousness of paying taxes and a significant positive effect on willingness to pay taxes. (2) Knowledge and understanding of tax regulations have a negative influence and no significant on willingness to pay taxes. (3) A good perception of the effectiveness of the tax system has positive affect and significant on willingness to pay taxes. (4) Sunset Policy has positive affect but not significant on willingness to pay taxes.Keywords: willingness to pay taxes, Consciousness of paying taxes, Sunset Policy, Knowledge and understanding of tax regulations, a good perception of the effectiveness of the tax system
PENGARUH CORPORATE GOVERNANCE, LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN Yuliana, 08.05.52.0079; Indarti, MG. Kentris
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The purpose of this study was to examine the effect of the implementation of corporate governance as measured by the proportion of independent commissioners, the size of the board of directors, audit committees and leverage existence of earnings management measures. the use of discretionary accruals as a proxy for earnings management is calculated by using the modified Jones model (Dechow et al., 1995).In this study the sample used is a banking company which has gone public on the Indonesia Stock Exchange (BEI) in 2008-2010. This study uses data collection by purposive sampling. With these methods the number of samples obtained in this study as much as 72 banking companies from 24 banking companies each year.By using multiple linear regression analysis tool, obtained the result that a variable proportion of independent commissioners positive effect on earnings management. Existence of audit committee variables negatively affect earnings management. Variable board size and leverage are not negatively affect earnings management.Keywords: corporate governance, leverage, banks, profit management.

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