Jurnal Riset Akuntansi dan Keuangan
Not a member yet
285 research outputs found
Sort by
ANALISIS KELAYAKAN FINANSIAL INDUSTRIALISASI RUMPUT LAUT ATC Chips DI TUJUH PROPINSI INDONESIA TIMUR
Get PDFIndonesia has one of the largest wet seaweed producer in the World. It will impact the economic value if the seaweed processing industry small and medium-scale can be established disentra seaweed production centers such as in Eastern Indonesia. The establishment of the seaweed industry small and medium-scale can be realized through several approaches, both economic and financial approach. The research method using descriptive analytic with field surveys as reinforcement data analysis . The object of this study is the financial analysis of the seaweed industry in Indonesia, especially in eastern regions such as South Sulawesi, Central Sulawesi, North Sulawesi, West Nusa Tenggara, East Nusa Tenggara, Maluku and North Maluku. The results of the financial analysis of the overall approach to demonstrate the positive zone seen from the feasibility, both NPV, IRR, and Payback Ratio ratio B
PENGARUH UTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015
Get PDFThe purpose of this research is to determine the effect of The Debt (Long Term Liabilities to Total Assets and Liabilities Total Assets) to the return on assets, return on equity and earning per share. The research used secondary data from annual financial report of Food Beverage Company from 2011-2015 listed on BEI, used purposive sampling method and used multiple regression analysis. Based on the test result of simultan or test F The Long Term Liabilities to Total Assets and Short Term Liabilities is significant to the Return On Assets, Return On Equity and Earning per share. Result of partial test or T Test, Long Term Liabilities to Total Assets is not significant on Return On assets, Short Term Liabilities to Total Assets is significant on Return on Assets. Long Term Liabilities to Total Assets is not significant to Return On Equity, Short Term Liabilities to Total Assets significant to Return On Equity, Long Term Liabilities to Total Assets in not significant to Earning per share, and Short Term Liabilities to Total assets is significant to Earning per share
ANALISIS DETERMINAN GOOD GOVERNMENT GOVERNANCE SERTA IMPLIKASINYA PADA KUALITAS LAKIP
Get PDFThis study aimed to analyze the influence of morality, reliability, and commitment to the GGG and the implications on the quality LAKIP. The low performance of the apparatus in the delivery of LAKIP an inconsistency GGG that impact on the quality LAKIP. The population is involved in reporting apparatus LAKIP in thirteen units of the Ministry of Religious work throughout Central Lombok district. The sample is determined by purposive sampling method amounted to 50 respondents. analysis using SMART Partial Least Square (PLS) Version 2.0. Findings show GGG influenced by morality and reliability, but is not influenced by the commitment apparatus. Other findings indicate GGG has implications for the quality LAKIP. Implications of the study is useful as consideration of the leadership ranks of the Ministry of Religious Affairs, in optimizing GG
PROFITABILITAS PERUSAHAAN DAN PERENCANAAN PAJAK (SURVEI PADA PERUSAHAAN MANUFAKTUR DI INDONESIA)
Get PDFAbstract. The aims of this research are to find out about the influence of profitability toward tax management in manufacturing companies in Indonesia. The sample of this research was 58 manufacturing companies over three years is 2013-2015 with a total of 174 samples, using a purposive sampling method. In this research, researchers used documentation study to collect secondary data with web browsing. Data analysis was performed with the classical assumption and hypothesis testing with multiple linear regression methods. To analyze data using SPSS software version 21. Results of hypothesis testing showed to have an influence on profitability toward tax management in manufacturing companies with indicator book tax different.Keywords: Profitability; Tax Management; Tax PlanningAbstrak. Penelitian ini bertujuan untuk mengetahui tentang pengaruh profitabilitas terhadap manajemen pajak perusahaan manufaktur di Indonesia tahun 2013-2015. Sampel yang digunakan adalah sebanyak 58 perusahaan manufaktur selama tiga tahun yaitu 2013-2015 dengan total 174 sampel dengan metode purposive sampling. Dalam penelitian ini, peneliti menggunakan studi dokumentasi yang dilakukan dengan mengumpulkan data sekunder yaitu dengan web browsing. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan metode regresi linear berganda. Untuk menganalisis data menggunakan software SPSS versi 21. Hasil pengujian hipotesis menunjukan bahwa ada pengaruh antara profitabilitas dengan manajemen pajak perusahaan manufaktur yang diukur dengan book tax different.Kata Kunci: Manajemen Pajak; Perencanaan Pajak; Profitabilita
PENGARUH DANA PIHAK KETIGA (DPK), CAPITAL ADEQUACY RATIO (CAR), NON PERFORMING FINANCE (NPF) TERHADAP PEMBIAYAAN
Get PDF Abstract. Banking is a very important part of the economy, one of which as an intermediary institution whose task is to raise funds from the community and redistribute it in the form of credit. This research tries to know the factors that influence financing distribution at Bank Syariah Mandiri. The purpose of this research is to know how far the relationship of Third Party Fund (DPK), Capital Adequacy Ratio (CAR), and Non Performing Finance (NPF) to the amount of Islamic banking financing.The sample used in this research is Bank Syariah Mandiri Financial Report 2009-2015 period using purposive sampling method. The type of data used is secondary data obtained from Indonesia Stock Exchange. The analysis method used is Multiple Regression with 5% significance level.The results of the overall or simultaneous research of DPK, CAR, and NPF have an effect on financing. In pasrsial or each financing variable is strongly influenced by Third Party Fund, while Cash Adequate Ratio and Net Performing Finance have no effect. Keywords: ; capital adequacy ratio; financing; non performing finance; third party fund Abstrak. Perbankan merupakan bagian yang sangat penting dalam perekonomian, salah satunya sebagai lembaga intermediasi yang tugasnya menghimpun dana dari masyarakat dan menyalurkannya kembali dalam bentuk kredit. Penelitian ini mencoba mengetahui faktor-faktor yang mempengaruhi penyaluran pembiayaan pada Bank Syariah Mandiri. Tujuan penelitan ini adalah untuk mengetahui sejauh mana hubungan Dana Pihak Ketiga (DPK), Capital Adequacy Ratio (CAR), dan Non Performing Finance (NPF) terhadap besarnya pembiayaan perbankan syariah.Sampel yang digunakan dalam penelitian ini adalah Laporan Kuangan Bank Syariah Mandiri periode 2009-2015 dengan menggunakan metode purposive sampling. Jenis data yang digunakan adalah data sekunder yang diperoleh dari Bursa Efek Indonesia. Metode analisis yang digunakan adalah Regresi Berganda dengan tingkat signifikansi 5%.Hasil penelitian secara keseluruhan atau simultan DPK, CAR, dan NPF berpengaruh terhadap pembiayaan. Secara pasrsial atau masing-masing variabel pembiayaan sangat dipengaruhi oleh Dana Pihak Ketiga, sedangkan Cash Adequate Ratio dan Net Performing Finance tidak berpengaruh. Kata Kunci: capital adequacy ratio, dana pihak ketiga, non performing loan, pembiayaa
PENGARUH INTENSITAS ASET TETAP, PERTUMBUHAN PENJUALAN DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012–2016)
No full text Abstract. Research conducted aiming to test and know the influence of intensity of fixed assets, sales growth and political connections against tax avoidance. The research method used is quatitative method. The populations in this research are the whole industrial sector manufacturing companies listed on the Indonesia Stock Exchange by 2012–2016. Data analysis techniques used in this research is the analysis of multiple linear regression, the statistical of T test and the statistical of F test. The results of this research done indicates that the variable intensity of fixed assets have significant effect on tax avoidance, the variable of sales growth have significant effect on tax avoidance, while the variable political connections have significant no effect against tax avoidance. Simultaneously the variable of intensity of fixed assets, sales growth and political connestions have significant effect on tax avoidance. Keywords: intensity of fixed assets; political connestions; sales growth; tax avoidance Abstrak. Penelitian yang dilakukan bertujuan untuk menguji dan mengetahui pengaruh intensitas aset tetap, pertumbuhan penjualan dan koneksi politik terhadap tax avoidance. Metode penelitian yang digunakan adalah metode kuantitatif. Data yang digunakan adalah data sekunder berupa laporan keuangan. Populasi dalam penelitian ini yaitu seluruh perusahaan manufaktur sektor industri yang terdaftar di Bursa Efek Indonesia tahun 2012–2016. Teknik analisa data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda, uji statistk T dan uji statistik F. Hasil penelitian yang dilakukan menunjukkan bahwa variabel intensitas aset tetap berpengaruh secara signifikan terhadap tax avoidance, variabel pertumbuhan penjualan berpengaruh secara signifikan terhadap tax avoidance, sedangkan variabel koneksi politik tidak berpengaruh secara signifikan terhadap tax avoidance. Secara simultan intensitas aset tetap, pertumbuhan penjualan dan koneksi politik berpengaruh secara signifikan terhadap tax avoidance. Kata Kunci: intensitas aset tetap; koneksi politik; pertumbuhan penjualan; tax avoidanc
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN DI PEMERINTAHAN DAERAH
Get PDFAbstract. The purpose of this study was to evaluate the performance of a local government within the framework of fiscal decentralization. Regional financial ratios used are the ratio of independence, the ratio of effectiveness and efficiency, debt service coverage ratio, activity ratio, and growth ratio. The results of the calculation of financial ratios of Bandung Regency Government budget for 2010 –2016 fiscal year show local independence and higt local growth. Bandung Regency Government has been effective and efficient in using its income. The results of the evaluation in this study indicate that Bandung Regency Government is still dependent to Central Government in financing the activities. This condition shows that the welfare of the people is still low. Even though in the LAKIP Bandung Regency Government explained that it has been effective and efficient in managing finance, the number of funds in the budget balance with the central government increases every year.Keywords: government performance; regional financial ratio.Abstrak. Tujuan dari penelitian ini adalah untuk mengevaluasi kinerja pemerintah daerah dalam rangka desentralisasi fiskal. Rasio keuangan Daerah yang digunakan adalah rasio kemandirian, rasio efektivitas dan efisiensi, rasio debt service coverage, rasio aktivitas, dan rasio pertumbuhan. Hasil perhitungan rasio keuangan dari anggaran Pemerintah Kota Bandung untuk tahun fiskal 2010-2016, kemandirian dan pertumbuhan yang cukup tinggi. Pemerintah Kota Bandung telah efektif dan efisien dalam menggunakan pendapatannyaHasil evaluasi dalam penelitian ini menunjukkan bahwa Pemerintah Kota Bandung masih bergantung kepada Pemerintah Pusat dalam membiayai kegiatan pemerintahannya. Kondisi ini menunjukkan bahwa kesejahteraan rakyat masih rendah. Dalam LAKIP Pemerintah Kota Bandung menjelaskan telah efektif dan efisien dalam mengelola keuangan, jumlah dana dalam neraca anggaran dengan pemerintah pusat meningkat setiap tahun. Kata Kunci: pemerintahan daerah ; rasio keuangan daerah.
FAKTOR-FAKTOR PENENTU IMPLEMENTASI E-GOVERNMENT PEMERINTAH DAERAH DI INDONESIA
Get PDFAbstract. This study aims to examine the effect of region own source revenue (PAD), capital expenditure, internal auditor capability, internal auditor expertise to the implementation of e-government on municipalities in Indonesia. This study used a dependent variable like index ranking of e-government local government (PeGI) and so the independent variable used is region own source revenue, capital expenditure, internal auditor capability, internal auditor expertise. The sampling technique in this study is purposive sampling. The criteria are determined based on the index ranking of e-government local government (PeGI) issued by the Kemenkominfo. The criteria are divided into five dimensions, namely policies, institutions, infrastructure, applications, and planning. Based on the criteria that have been established, there are 198 municipalities as a sample. Data in this study is collected from the Local Government Financial Report (LKPD) in 2012-2014 and the index ranking of e-government implementation (PeGI) in 2012-2014. Data were analyzed using descriptive statistics, classical assumption test and multiple linear regression. The results showed that political region own source revenue (PAD), capital expenditure, internal auditor capability have an effect on e-government implementation. However, internal auditor expertise does not have an effect on e-government implementation in Indonesia.Keywords: e-government; region own source revenue; capital expenditure; capabilityAbstrak. Penelitian ini bertujuan untuk menguji pengaruh pendapatan sumber pendapatan daerah (PAD), belanja modal, kemampuan auditor internal, keahlian auditor internal terhadap pelaksanaan e-government di kota-kota di Indonesia. Penelitian ini menggunakan variabel dependen seperti indeks ranking pemerintah daerah e-government (PeGI) dan variabel independen yang digunakan adalah pendapatan sumber sendiri, pengeluaran modal, kemampuan auditor internal, keahlian auditor internal. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling. Kriteria tersebut ditentukan berdasarkan peringkat indeks pemerintah daerah e-government (PeGI) yang dikeluarkan oleh Kemenkominfo. Kriteria dibagi menjadi lima dimensi, yaitu kebijakan, institusi, infrastruktur, aplikasi, dan perencanaan. Berdasarkan kriteria yang telah ditetapkan, terdapat 198 kotamadya sebagai sampel. Data dalam penelitian ini dikumpulkan dari Laporan Keuangan Pemerintah Daerah (LKPD) 2012-2014 dan peringkat indeks implementasi e-government (PeGI) pada tahun 2012-2014. Data dianalisis dengan menggunakan statistik deskriptif, uji asumsi klasik dan regresi linier berganda. Hasil penelitian menunjukkan bahwa sumber pendapatan daerah politik (PAD), belanja modal, kemampuan auditor internal berpengaruh terhadap implementasi e-government. Namun, keahlian auditor internal tidak berpengaruh pada implementasi e-government di Indonesia.Kata Kunci: e-government; sumber pendapatan daerah; belanja modal; kapabilita
THE IMPLEMENTATION OF ACTIVITY-BASED COSTING METHOD IN DETERMINING SELLING PRICES
Get PDFAbstrak. Penelitian ini bertujuan untuk mengetahui perbedaan perhitungan antara Harga Pokok Produksi Sepatu menggunakan metode tradisional dengan metode Activity-Based Costing. Penelitian dilakukan pada 5 industri Sepatu di Sentra Industri Sepatu Cibaduyut Kota Bandung dengan metode pengumpulan data menggunakan teknik observasi, wawancara, dan dokumentasi. Jumlah populasi sebanyak 76 industri dan metode penentuan sampel menggunakan teknik purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis beda dua rata-rata. Hasil dari penelitian ini menunjukkan bahwa terdapat perbedaan yang signifikan antara Harga Pokok Produkasi sepatu metode tradisional dengan Activity-Based Costing. Setelah menerapkan metode penentuan biaya dengan metode tersebut, Harga Pokok Produkasi adanya perbedaan yang cukup signifikan sehingga penentuan harga jual yang salah. Karena menetapkan harga jual dengan melakukan mark-up untuk menutupi biaya produksi. Penentuan harga jual dengan cara ini menyebabkan harga jual yang terlalu rendah, sehingga tidak dapat mengoptimalkan labaKata Kunci. Activity-Based Costing; Harga Pokok Produksi; Harga Jual. Abstract. This study aims to find out the difference between the calculation of shoe production cost using the traditional method as compared to that using the Activity-Based Costing method. The research was conducted on five shoe industries in the Shoes Industry Center in Cibaduyut Bandung, using such data collecting method as observation, interview, and documentation studies. The population comprises of 76 industries, and the method used for determining the sample is purposive sampling technique. The analytical technique used in this study is the analysis of two different averages. The results of this study indicate that there is a significant difference between the shoe production cost calculated using the traditional method and that calculated using the Activity-Based Costing method. After applying the latter cost determining the method there turned out to be a significant difference in the shoe production cost resulted from the inaccurate price calculation in the former method, as here a selling price is fixed by marking-up efforts aiming to cover the production cost. Determining a selling price in this way causes the selling price to be too low; thus it cannot optimize the profit.Keywords: Activity-Based Costing; Production Cost; Selling Price
ANALISIS PERHITUNGAN TARIF BIAYA PENYELENGGARAAN PENDIDIKAN DAN IMPLIKASINYA TERHADAP PENDAPATAN SPP SEKOLAH
Get PDFSchool is one form of educational services business which was originally only a social institution, but currently a business institution that participate in seeking profit. With the various tuition fees in school, the determination of tuition fees should be accurate because of the effect on school revenues. So it takes a method of tariff determination that can overcome the problem, namely Activity Costing System.The purpose of this research is to know the determination of tariff of education cost using Activitty Costing System method, difference between tariff cost determination of education using traditional method and ACS method, to know the effect of costing tariff determination using traditional method to school fee income and to know the effect of determination Tariff of educational cost using ACS method to school fee income.This study uses sample data on the calculation of unit cost of new school year education services, and the costs that became the basis of tariff determination in 2010 to determine the tariff of SPP in 2011. Hypothesis testing of this study was conducted by using two sample t-test, coefficient Correlation and coefficient of determination.Result of research indicate that tariff determination using traditional method and ACS seen some difference difference between two tariff, but if used statistical approach hence both tariff have no significant difference. Based on the value of the correlation coefficient between the influence of the tariff of the traditional method SPP with the income of school fees obtained by 0.884 with a positive direction and coefisein determination sebsear 78.2%. Based on the value of the correlation coefficient between the influence of the tariff rate of SPP ACS method with the income of school fees obtained by 0.873 with a positive direction and coefisein determination sebsear 76.2%. With these results both tariffs equally affect the income SP