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Jawa timur
INDONESIA
Jurnal Strategi Akuntansi
Published by Universitas Pembangunan Nasional Veteran Jawa Timur
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 25 Documents
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RASIO CAMEL SEBAGAI ALAT UKUR TINGKAT KESEHATAN BANK SWASTA YANG TERDAFTAR DI BURSA EFEK INDONESIA Andayani, Sari
Journal of Accounting and Strategic Finance Vol 2, No 2 (2010): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

Indonesia's banking industry is very crucial role in the economy, this is because banking is one of the financial system that serves as the Financial Intermediary, which is an institution that has a role to bring together the owners and users of funds. Along with multi-dimensional crisis that has hit Indonesia since mid-1997 that began with the falling value of the rupiah against the U.S. dollar has been destroyed joints in the economy including the banking sector. One of the effects of the monetary crisis that hit Indonesia was the collapse of the banks because they are no longer feasible to continue the business Research variables include Capital Adequacy Ratio, risked Return On Assets, Net Profit Margin, Return on Assets, Operating Expenses to Operating Income, and Banking Ratio. Which made the population in this study are 25 listed private bank in Indonesia Stock Exchange. Analytical model used to test the proposed hypothesis is discriminant analysis. From the test results is known that the hypothesis that there are differences in average significantly to the health of public banks, as measured by CAMEL ratios between healthy banks with banks that fail can be tested truth. Keywords: CAMEL ratios, Level of Bank Health
ANALISIS KUALITAS LAYANAN PAJAK KENDARAAN BERMOTOR (PKB) DENGAN MODEL DRIVE THRU DI KANTOR BERSAMA SAMSAT MANYAR SURABAYA Widajantie, Tituk Diah; Suhartini, Dwi
Journal of Accounting and Strategic Finance Vol 2, No 2 (2010): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

Quality utilize to gratify the Taxpayer and lessen each, every existence of sigh from service that  accepted by taxpayer, hence one of effort which is gone through by execution of service of Samsat Drive Thru. The conception of this service Drive Thru is service being based on Information Technology ( IT) where all of these online system to the mains computer so that its process do not take much time and more effective. Pursuant to the background, hence this research target is to prove that tangible, reliability, responsiveness, assurance, empathy and efficiency of of Drive Thru system have an effect on to motivation of compliance of Taxpayer in Samsat Manyar Surabaya.Taxpayer with one object in the last year 2008 as much more or less 311.169 of taxpayer, hence to the number of sample used as much 400 Motor Vehicle Taxpayer, with the method of Simple Random Sampling. Pursuant to result analyze the multiple linear regression and studying we have some conclusion that is dimension or element of service quality covering variable tangible, reliability, responsiveness, assurance, empathy and efficiency of Drive Thru model by which entirely and partial have an effect on to motivation of compliance of taxpayer of motor vehicle in Samsat Manyar Surabaya office. Keywords : Tangible, Reliability, Responsiveness, Assurance, Empathy, Efficiency, Motivate The Compliance
PENGARUH PEMILIHAN PRESIDEN RI TAHUN 2009 TERHADAP HARGA SAHAM DAN VOLUME PERDAGANGAN SAHAM PERUSAHAAN DI BURSA EFEK INDONESIA Harymami, Harymami; Alkaff, Maria Qifthiyah
Journal of Accounting and Strategic Finance Vol 2, No 2 (2010): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

The data used in this research is secondary data from 30 companies listed in Indonesia Stock Exchange and a member of the Jakarta Islamic Index in the year 2009, which consists of daily stock price, trading volume, and the Composite Index daily for 7 days before and 7 days after the presidential election of RI. Statistical analysis used is different from two-sample test in pairs (paired sample t-test) using SPSS program. Based on the analysis of the 15 concluded that there is significance of the observation period of market reactions or abnormal stock return in the period prior to 4 (t-4, t-3, t-2, t-1) and After 2 periods (t 6, t 7) election President of Republic of Indonesia dated July 8, 2009. Also concluded that there was no significant difference in abnormal returns and trading volume between the period of 7 days prior to 7 days after the events of Indonesia's presidential election on 8 July 2009, so the hypothesis that there are significant differences in abnormal stock returns and trading volume between periods 7 days prior to 7 days after the date of Indonesia's presidential election July 8, 2009 did not prove true. Keywords: abnormal stock return, stock trading volume.
ANALISIS RASIO KEUANGAN PERUSAHAAN YANG GO PUBLIK DI BURSA EFEK INDONESIA Razak, A.
Journal of Accounting and Strategic Finance Vol 2, No 2 (2010): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

This research was aimed to test the financial ratio capability of Liquidity, Solvability, and Profitability in predicting the probability of appearing the financial distress condition in manufacturing companies that go public in Indonesia Stock Exchange. This research was based on the quantitative approach using the prediction technique of group membership, which tested statistically to hypothesis research using logistic regression backward stepwise method. The result showed that the financial ratio can be used to predicting financial distress condition in manufacturing companies that go public in Indonesia Stock Exchange. This was based on accuracy level shown in overall classification rate about 97.1%. But, this result was also indicating that not the entire financial ratio used, capable of predicting financial distress condition in companies. The ratio that dominated explaining the financial distress condition were Liquidity that proxy by QR and  Solvability that proxy by DTAR. Keywords: financial distress, financial ratio, logistic regression.
KOMPLEKSITAS TUGAS, KEAHLIAN AUDIT DAN TEKANAN KETAATAN PENGARUHNYA TERHADAP AUDIT JUDGMENT Trisnaningsih, Sri
Journal of Accounting and Strategic Finance Vol 2, No 2 (2010): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

The aim of this research to analysis empirically how far influence of adherence pressure, duty complexity and expertise of audit to audit judgement. The object of this research to use 42 Office of Public Accountant in Surabaya. While source of used data from answer of qoesioner disseminated at 30 respondent. The analysis by multiple regression and using program of SPSS. 16.0 For Windows The result of analysis can be concluded that first hypothesis  expressing that adherence pressure, duty complexity, and expertise of audit significantly influence to audit judgement and second hypothesis expressing that duty complexity have an effect on most dominant to audit judgement   Keywords : Pressure Adherence, Complexity Duty, Membership of Audit, and Audit Judgment.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PENGGUNA SISTEM INFORMASI PADA KANTOR DINAS PENDAPATAN PROVINSI JAWA TIMUR (Studi Kasus Di Kabupaten Nganjuk) Andayani, Sari; Astri Sari, dan Tatar Rany
Journal of Accounting and Strategic Finance Vol 1, No 1 (2009): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

Quality have come to the vital topic to all researcher of caused by its is change in this matter service competition go together the global change and change of life style society, service quality frequently in viewing as a[n strategy for organization to reach the difference’s service, assess the customer, and customer/ client satisfaction. Pursuant to background hence this research target is to know the influence of Service Quality to Consumer Satisfaction at On Duty Earnings of Province of East Java. This research population is officer which follows the share and playing important role in decision making at On Duty Earnings of Province of East Java Nganjuk amounting to 24 respondents. While to analyze the influence Reliability, Responsiveness, Assurance and Empathy to Consumer Satisfaction of at On Duty Earnings of Province of East Java Nganjuk, statistic test used by is technique analyses the doubled linear regression. Pursuant to hypothesis test got by that Reliability and Empathy have an effect on to consumer satisfaction, Responsiveness and Assurance do not have an effect on to Consumer Satisfaction of at On Duty Earnings of Province of East Java Nganjuk.   Keywords: Reliability, Responsiveness, Assurance, Empathy and Consumer Satisfaction
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN TAHUNAN Sundari, Siti
Journal of Accounting and Strategic Finance Vol 1, No 1 (2009): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

This research is aimed to examine the influence of financial variables as liquidity ratio, leverage ratio, profitability ratio and public share on the full disclosure in annual report in Mining companies listed in Indonesian Stock Exchange.Twelve companies participated in this study and the samples for this research are ten companies listed in Indonesian Stock Exchange from 2004-2006. Data were collected by means of purposive sampling. The analytical methods used are those of multiple regession analysis. The hypotheses tested that liquidity ratio, leverage ratio, profitability ratio and public share significantly influence on the full disclosure in annual report. The result  of the multiple regression analysis for influence of financial variables on the full disclosure in annual report show that leverage ratio and pubic share significantly influences on the full disclosure in annual report. Whereas Liquidity ratio and profitability ratio do not significantly influence on the full disclosure in annual report. Keywords:  Liquidity Ratio, Leverage Ratio, Profitability Ratio, Public Share and the Full Disclosure in Annual Report
KORELASI DEBT TO EQUITY RATIO, CURRENT RATIO, TOTAL ASSET TURN OVER DAN NET PROFIT MARGIN DENGAN EARNING PER SHARE PADA PERUSAHAAN OTOMOTIF DI BURSA EFEK INDONESIA Sjafii, H.; Akbar, dan Fajar Syaiful
Journal of Accounting and Strategic Finance Vol 1, No 1 (2009): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

This research use  free Variable The Variable is Debt To Equity Ratio,  Current Ratio, Total Asset of Turn Over and of Net Profit Margi  and also as Variable tied of that is Earning Per Share (Eps). Population which used in this research is company of Otomotif which enlist at PT. Effect Exchange Indonesia counted 7 company. Method which used in this research is correlation method of Rank Spearman used to analyse influence or relation when its data is formed by ordinal. Pursuant to result of research which have can be taken by conclusion that Debt Equity Ratio to correlate by signifikan to EPS, Current Ratio correlate by signifikan to EPS, Total Asset of Turn Over do not correlate by signifikan to EPS Net Profit Margin and [do] not correlate by signifikan to EPS.   Keywords : Debt To Equity Ratio, Current Ratio, Total Asset Turn Over, Net Profit Margin, Earning Per Share
ANALISIS PERBEDAAN KINERJA KEUANGAN PADA KOPERASI MANDIRI DI KABUPATEN BANYUWANGI ATAS JASA KANTOR AKUNTAN PUBLIK Yuhertiana, Indrawati; Sofyan, dan Donny Arsilo
Jurnal Strategi Akuntansi Vol 1, No 1 (2009): JURNAL STRATEGI AKUNTANSI
Publisher : Jurnal Strategi Akuntansi

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Abstract

The purpose of this research is to examine the role of public accountant in its assistance in co-operation work. Therefore, it was examined the difference of co-operation financial performance in co-operation that have  accountant public assistance and co-operation that have not accountant public assistance. The role of public accountant to consultate co-operation in improving their skill in accounting is needed. Hopefully by the assistance of a public accountant, co-operation can improve their financial performance, so the entity could eficiently operationalized. Sample of this research are co-operation that located in Banyuwangi. Financial performance ratios, those are  net prpft margin ration, current ratio and debt ratio used as variables in this research. The statistics tools to examine the hypotheses is T test. The research found that there are no differences in co-operation that use accountant public and none. There are three sectors that give  contribution in Indonesia economics, those are private sectors, co-operation and public sectors. Co-operation, that frequently called as “soko guru” Indonesia economics do not have a significant development. There  are many evidence that make co-operation have a bad performance, many trouble in mismanagement, that make this institusion are not developed.   Keywords: Net Profit Margin, Current Ratio, Debt Ratio, Financial Performance, Co-Operation, Public Accountant
PENDIDIKAN, PENGALAMAN DAN INDEPENDENSI PENGARUHNYA TERHADAP PROFESIONALISME AUDITOR (Studi Empiris Pada Kantor Akuntan Publik di Surabaya ) Trisnaningsih, Sri; Dwi Haryadi, dan Deddy
Journal of Accounting and Strategic Finance Vol 1, No 1 (2009): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Abstract

The research aims to prove the empirical influence of education, experience, independence and professionalism of the auditors and the auditors to prove the most dominant factors that affect the professionalism of auditors. The sample used was 31 with KAP KAP each represented one of the respondents in the KAP in Surabaya. This sampling technique using Simple Random Sampling. The research used four variable such as: education, experience ,independence as independent variables and the professionalism of auditors as a dependent variable. Analyzed using multiple regression linier analysis. The results is the independence of auditors a significant effect on the professionalism of auditors, while the education and experience does not affect significantly to the professionalism of auditors, so this hypothetical research: (a) to the hypothetical-1 which states that education, experience, independence and professionalism of auditors affect KAP in Surabaya, the truth incorrect (b) to the hypothetical-2 that states that experience more dominant effect on the professionalism of auditors KAP incorrect. Keywords: Education, Experience, Independence and Profesionalism of Auditor.

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