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ANALYSIS THE EFFECT OF OER, NIM, NPL, CAR, AND LDR TOWARD ROA AT PT REGIONAL DEVELOPMENT BANKS IN INDONESIA FOR THE PERIOD 2016-2021
Dinamika Akuntansi Keuangan dan Perbankan
Vol 12
, No 1
(2023)
The purpose of this research is to identify and analyze the effect of OER, NIM, NPL, CAR, and LDR toward ROA at PT Regional Development Banks in Indonesia for the period 2016-2021. The population in this research is PT Regional Development Bank in Indonesia. The sampling technique used is purposive sampling technique and gained 25 Banks. Secondary data is sourced from Financial Reports published by every Regional Development Bank in Indonesia during the 2016-2021 period and the official website...
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ANALYSIS OF REPUTATION RISK MANAGEMENT AT PT JASA MARGA (PERSERO) TBK
Martia, Dina Yeni
; Soebroto, Nina Woelan
; Pinandhito, Kenneth
; Prasetya, Budi
; Kodir, Mochammad Abdul
Dinamika Akuntansi Keuangan dan Perbankan
Vol 12
, No 1
(2023)
The company's reputation is an intangible asset that is very valuable for public companies in the midst of capital market developments. Therefore, the implementation of risk management is needed to mitigate the reputational risk that arises. This study aims to provide an overview of the analysis of reputation risk management at PT Jasa Marga (Persero) Tbk. The results of the discussion analysis can be concluded that in the period 2018 to 2020 PT Jasa Marga has experienced reputational risk and h...
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PENGARUH SISTEM INFORMASI AKUNTANSI DAN SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN (SURVEY PT. SRIWIJAYA CONTAINER)
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 1
(2023)
This thesis aims to determine the Effect of Accounting Information Systems and Human Resources on the Quality of Financial Reports at PT. Sriwijaya Container. The problem that occurs is that the educational background of employees is still not in accordance with the task section and the accounting information system used cannot be accessed by the general public. In this study, the research method used was a quantitative method, namely the method of collecting data in the form of numbers and the...
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PENGARUH E-COMMERCE, LAMA USAHA DAN MODAL TERHADAP PENINGKATAN PENDAPATAN PADA USAHA MIKRO, KECIL DAN MENENGAH PEMPEK 26 ILIR PALEMBAlNG
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 1
(2023)
This study alims to determine the effect of using e-commerce, length of business alnd calpitall on increalsing income alt UMKM Pempek 26 Ilir Pallembalng. The design of this study used qualntitaltive resealrch in which daltal wals collected by distributing questionnalires. The populaltion alnd salmple in this study were 50 Pempek MSME alctors localted alround Palsalr 26 Ilir Pallembalng. Daltal alnallysis techniques consisted of daltal quallity tests, balsic alssumption tests, simple linealr reg...
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ANALISIS KEBIJAKAN DIVIDEN SERTA KINERJA KEUANGAN YANG BERDAMPAK PADA NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 1
(2023)
The purpose of this research is to prove the impact of dividend policy and financial performance on the value of food and beverage companies listed on the IDX. The operational variable definition in this study uses the dependent variable firm value, while the independent variables are dividend policy and financial performance. The research population is a food and beverage company listed on the IDX. Data collection technique using purposive sampling. The number of research samples is 10 companie...
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PERAN MODERASI UKURAN PERUSAHAAN PADA HUBUNGAN PROFITABILITAS, LIKUIDITAS, LEVERAGE DAN PENGUNGKAPAN CSR
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 1
(2023)
This research was conducted at the intention of observing and measuring the result of profitability, liquidity and leverage on CSR and company size as a moderating variable. The population taken was 29 manufacturing corporation in the food and beverage area recorded on the IDX in 2018-2021. The sample selection category applied purposive sampling, with a total of 116 samples tested using WarpPLS 7.0 as a research tool. Independent variables include profitability, liquidity, and leverage whereas...
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ANALISIS SISTEM PENGENDALIAN INTERNAL SIKLUS PENJUALAN DAN PIUTANG USAHA (STUDI KASUS PT. RASA PRIMA SELARAS)
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 1
(2023)
This study aims to determine whether the Standard Operating Procedure (SOP) on the sales cycle and accounts receivable has been implemented by PT. Rasa Prima Selaras and know how to implement the internal control system in the sales cycle and accounts receivable of PT. Rasa Prima Selaras and know the level of effectiveness and efficiency of the internal control system sales cycle and accounts receivable at PT. Rasa Prima Selaras on the cycle of sales and accounts receivable of PT. Prima Taste Ha...
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DAMPAK PENGGUNAAN METODE NILAI WAJAR TERHADAP NILAI PERUSAHAAN
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 1
(2023)
The use of fair value metode is something that affects the value of the company. This study aims to test the impact of using the fair value method on company value. This type of research is qualitative research. This research uses the literature review method. The results of the study using the literature study data analysis method, obtained the result that fair value is not always stable and can be fully trusted, especially when the market is illiquid or under pressure. So, reasonable value...
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PENERAPAN SISTEM SINGLE IDENTITY NUMBER SETELAH PEMBERLAKUAN PERATURAN NIK MENJADI NPWP
Esi Pabeta, Citra Alfa
; Avriella, Omega
; Septiani, Cindi
; Mike, Sherlina
; Palalangan, Carolus Askikarno
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 1
(2023)
The implementation of the Single Identity Number System after the implementation of the new regulation on changing NIK to NPWP in Indonesia will enter a period of a new administrative system which is made easier through a system of using only one identity card that can be used for administrative needs. The Single Identity Number is a system for identifying a person using a NPWP from those who originally used a NIK. The advantage of implementing a Single Identity Number is that it can simplify th...
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PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2019-2021
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 1
(2023)
This study examines the impact of Return on Assets, Return on Equity, Debt to Equity Ratio, and Current Ratio on stock prices in the consumer goods industry sector on the Indonesia Stock Exchange. 53 companies are used as population. The sample adopted the purposive sampling method. With 35 companies as the sample that have met the sample criteria. The analysis used is multiple linear regression with the help of SPSS v.26 which is a research tool, the results of which show that Return On Assets...
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