Jurnal Akuntansi dan Keuangan
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Pengaruh Profitabilitas, Likuiditas dan Leverage Terhadap Financial Distress
Full text linkpenelitian ini adalah menganalisis dan mendeteksi bukti emperis tentang pengaruh profitabilitas, likuiditas dan leverage terhadap financial distress secara simultan dan parsial pada perusahan manufaktur yang tercatat di Bursa Efek Indonesia periode 2017-2019. Jenis penelitian yakni memakai kuantitatif. Dalam penelitian ini terdapat 3 variabel independen yakni profitabilitas (ROA), likuiditas (CR), leverage (DAR) dan variabel dependen yakni financial distress (ICR). Populasi memakai seluruh perusahaan manufaktur yang tercatat di Bursa Efek Indonesia periode 2017-2019 sejumlah 709 bersumber idx.co.id. Sampel ditentukan menggunakan teknik purposive sampling sehingga didapat 25 perusahaan. Metode analisis memakai regresi logistik dinyatakan bahwa profitabilitas, likuiditas berpengaruh negatif terhadap financial distress dan leverage berpengaruh positif terhadap financial distress
Pengaruh Struktur Modal, Keputusan Investasi, dan Profitabilitas terhadap Nilai Perusahaan
Full text linkThe company value is also described as the actual condition of the company, if the company value is high, investors are willing to invest in the company. The problem that the researchers found was related to company value, namely Indonesian coal companies whose profits decreased in 2018 and 2019. The reason for the decline in profits was the excess supply of coal in the global market. The purpose of this study was to determine the effect of capital structure, investment decisions and profitability of coal companies listed on the IDX on firm value. The total population obtained was 25 coal companies, and the sample selection was by purposive sampling so that the number of samples obtained was 19 companies. This study uses multiple linear regression as a technique and uses SPSS version 20. This study shows that DER has no effect on PBV, PER and ROE have an effect on PBV
Analisis Financial Distres Pada Pt Matahari Departement Store Tbk
Full text linkThe phenomenon of shifting people's spending patterns is one of the factors affecting sales in modern retail. Retail companies that previously relied on physical stores, inevitably have to adjust the situation according to the current development of digital and online commerce. The purpose of this study was to determine whether PT Matahari Department Store Tbk experienced financial distress using the ohlson model. The research method used is to conduct quantitative descriptive analysis to describe, explain or summarize several circumstances, situations of an event or various research variables according to the event as it is by using quantitative data, namely data in the form of numbers or qualitative data. which is extrapolated from the ratio. finance using equations in the ohlson model. The results showed that PT Matahari Department Store did not experience financial distres
Optimalisasi Akad Rahn Tasjily Dalam Pembiayaan UMKM Studi Pada Toko Kelontongan Di Bandar Lampung
Full text linkMasalah klasik yang sering menjadi perbincangan bagi pelaku usaha adalah permodalan dimana sangat sering dikeluhkan oleh para pelaku usaha seperti UMKM. Mengingat karakteristik UMKM merupakan jenis usaha yang informal sehingga banyak investor maupun lembaga pembiayaan tidak tertarik untuk melirik UMKM sebagai lahan investasi. faktor di atas menjadikan UMKM memerlukan perhatian khusus dibandingkan dengan kegiatan usaha lainnya. Sebagai suatu alternatif, pembiayaan bagi sektor UMKM adalah dengan memanfaatkan akad Rahn Tasjily sebagai alternatif pembiayaan sektor UMKM. Sehingga dengan optimalisasi dari akad rahn tasjily ini diharapkan mampu untuk mendorong sektor ekonomi UMKM menjadi sangat baik lagi karena mengingat sektor UMKM adalah salah satu pilar pendorong ekonomi Indonesia terutama di wilayah tertentu yang telah menorehkan prestasi ekspor hasil produk kemancanegara membuktikan bahwa sektor UMKM adalah penopang ekonomi daerah dan nasional untuk saat ini sehingga perlu adanya perhatian yang sangat khusus dalam peningkatan serta pengembangan UMKM terutama dalam sektor pembiayaan. Dalam penelitian ini dipakai metode kualitatif. Pendekatan yang dipakai pada penelitian ini merupakan pendekatan melalui pendekatan secara normatif dan realitas melalui uji sampel dan data lapangan menjadi data sekunder yang selanjutnya diolah secara kualitatif menurut data yang ada
FINANCING DEPOSIT RATIO, BADAN OPERASIONAL PENDAPATAN OPERASIONAL, NON PERFORMING FINANCING DAN PROFITABILITAS PERUSAHAAN PERBANKAN SYARIAH DI INDONESIA
No full textThis study aims to determine, test and analyze the FDR, BOPO, NPF and Profitability of sharia banking companies in Indonesia which are registered in the Financial Services Authority (OJK) fourth quarter financial statements of sharia banking companies in the 2016-2018 period. This research is a quantitative research. The population in this study is Islamic banking companies registered with the Financial Services Authority (OJK). The sample in this study was taken using a purposive sampling method that met the sample criteria desired by the researcher. The data used in this study is in the form of documentation. Data analysis techniques used in this study are multiple linear regression analysis and classic assumption test. Based on these results what is done shows that Financing Deposit to Ratio, Operational Costs Operating Income, and Non Performing Financing affect the profitability of Islamic banking companies
Pengaruh Kualitas Audit Dan Komite Audit Terhadap Kualitas Pelaporan Keuangan Perusahaan Yang Terdaftar Di Jakarta Islamic Index (JII)
Full text linkThe current era of free trade globalization, companies are led to present financial reporting that can provide information needed by users. With the company presenting financial reporting, the company's economic conditions can be known by outside parties. The quality of financial reporting is related to the overall performance of the company which is reflected in corporate profits and the performance of the company's capital market which is realized in the form of rewards. Every company must have audit quality, because all operational activities in the company have a set standard in order to achieve the company's goals and objectives. The Financial Accounting Standard Board (FASB) has realized that the audit committee (internal auditor) has involvement in the financial reporting process and actively contributes to creating more effective corporate governance practices. The audit quality function functions to oversee management together with the audit committee. In good corporate governance, the resulting financial reporting is even better. The Government of Indonesia in 2000 issued a sharia stock index, the Jakarta Islamic Index (JII). The Jakarta Islamic Index (JII) is a sharia stock index consisting of 30 most liquid stocks of issuers whose business activities do not conflict with sharia principles. the performance of the Jakarta Islamic Index (JII) began to be seen in 2018 where its performance exceeded the performance of the JCI where during the last six years the performance of the JCI has always been above the performance of the Jakarta Islamic Index (JII). This study aims to analyze the effect of audit quality on the quality of financial statements, the influence of the audit committee on the quality of financial statements and the effect of audit quality and the audit committee together on the quality of financial statements of companies listed on the Jakarta Islamic Index (JII). The sample of this study consisted of 30 companies registered in the Jakarta Islamic Index (JII) in 2016-2017 which were determined through purposive sampling, this study used multiple regression analysis techniques. The results show that: a) audit quality affects the quality of financial reporting; b) the audit committee has no effect on the quality of financial reporting; and c) simultaneously audit quality and audit committee influence the quality of financial reporting.
Analisis Kinerja Anggaran Pendapatan Dan Belanja Daerah Pada Pemerintah Daerah Kabupaten Oku Periode 2013-2017
Full text linkData used is secondary data. The analysis models used in this study are the ratio of the degree of decentralization, the ratio of regional financial dependency, the ratio of effectiveness and efficiency of Own-Source Revenue, ratio of expenditure efficiency, ratio of regional expenditure to GRDP. The results find that the ratio of the degree of decentralization is Very Less, the ratio of regional financial dependence is Very High, Own-Source Revenue is Effective, ratio of Own-Source Revenue is efficient and the ratio of expenditure efficiency is quite Efficient. The analysis of Own-Source Revenue in the District Government of Ogan Komering Ulu in the period of 2013-2017 is effective, while regional expenditure is efficient
Analisis Kinerja Keuangan Pemerintah Daerah Oku Selatan Tahun Anggaran 2013-2017
Full text linkThis study aims to determine the Financial Performance of the South OKU Local Government by using the Financial Ratio Analysis on the Regional Government Budget of the South OKU Regency in the fiscal year of 2013-2017. The type of research used in this research is descriptive research. The data that is processed is the Summary of Regional Government Budget for the Fiscal Year of 2013-2017, it is obtained from the Central Bureau of Statistics of South OKU Regency. The analysis used to analyze the Regional Financial Performance is by calculating the Independence Ratio, Growth Ratio, and Activity Ratio. Based on the results of calculations and analysis of Regional Financial Performance it can be concluded, that the Criteria for Rating the Independence Level can be said it is very Effective with an average ratio of 1,087.33%. South OKU Regency Government's Growth Rate is ineffective with an average income growth ratio is 45.19%, total revenue growth is 11.53%, routine expenditure growth is 13.91% and development expenditure growth is 10.81%. Activity Ratios indicate imbalance on expenditure of the South OKU local government with an average routine expenditure growth ratio of 103.08% and development expenditure of 56.03%
PENGARUH PEMBINAAN DINAS PEMBERDAYAAN MASYARAKAT KAMPUNG DAN PENGAWASAN INSPEKTORAT TERHADAP PENGELOLAAN PERTANGGUNGJAWABAN KEUANGAN PEMERINTAH DESA ATAS DANA DESA PADA PEMERINTAH DAERAH KABUPATEN LAMPUNG TENGAH
Full text linkManagement of village government financial accountability for village funds is expected to be carried out transparently and accountably that it could give positive impacts on village financial management of village funds. The aspect of managing village financial accountability for village funds can be improved not only by conducting guidance for village officials and doing supervision by the inspectorate, but must be supported by other factors such as village officials who are competent enough in finance, system application that facilitate village financial managers or village apparatus, regulations that change rapidly in managing and reporting accountability, etc. The research subjects were 301 villages, with sample of 75 respondents. The results of the study were obtained DPMK guidance in a very good category.Supervision of the inspectorate in a very good category. Management of village government financial accountability for village funds in a very good category. DPMK guidance does not affect the village governments financial accountability for village funds, Supervision of the inspectorate influences the financial management of village government for village funds, DPMK guidance and Supervision of the Inspectorate influences the management of village government financial accountability for village funds. DPMK guidance and Supervision of the Inspectorate together can improve village government financial management for village funds
Faktor Yang Mempengaruhi Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia
Full text linkDividend policy is a decision whether profits generated by a company will be distributed to shareholders as dividends or made retained earnings.The purpose of this study was to determine the factor that affect the dividend policy in the manufacture company listed in indonesia stock exchange. The population in this study is a 139 mining companies open in the Indonesia Stock Exchange (BEI). The sample selection uses a purposive sampling method in order obtain a sample of 23 companies. The analysis techique used is multiple linear regression, analysis technique used is multiple linear regression, analysis using SPSS version 20. The results of this study profitability proxied by Return On Assets has a positive and significant to Dividen Payout Ratio, Liquidity is proxied by Current Ratio negative and no significant to Dividen Payout Ratio, and Firm Size has a positive and significant to Dividend Payout Rati