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Kab. mojokerto,
Jawa timur
INDONESIA
PRIVE: Jurnal Riset Akuntansi dan Keuangan
ISSN : 26157314     EISSN : 26157306     DOI : -
Core Subject : Economy,
Arjuna Subject : -
Articles 46 Documents
Analisis Kinerja Keuangan Kota Mojokerto Dengan Pendekatan Value For Money Mulyanigtyas, Mulyanigtyas
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2018): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

In applying the central government policy, city of Mojokerto can absorb the budged in 2016 up to 91 % from APBD amount Rp 1,007 trillion. Then in periode of 2017 the number decreased  became 10% into Rp 915 million. In the realization of budget utilization statement that issued by Income Financial Management dan Assets Institution of Mojokerto government, the deficient of activites implementation make funds realized amount Rp 83.575.497.292 was abortive to utilize. Because of that BPPKA should concern on value for money to implement the activities. This research aims to determine how is financial performance of BPPKAMojokerto for fiscal period of 2013-2015, by using value for money approach in economy, efficiency, and effectivity’s term.This research using describtive with quantitativeapproach.This research conducted in Income Financial Management dan Assets Institution of Mojokerto Government. The sources of the data in this research areusing literature study method and documentation. The data analysis techniques is quantitative describtive by formula: economic ratio, efficiency ratio, effectiveness ratio. Based on the results of the research, it is known that financial performance criteria of BPPKA for fiscal period of 2013 included in quite economical, quite efficient, and very effective. In the fiscal period of 2014 the evaluation of financial performance criteria rating were quite economical, less of efficient, and ineffective. Then in the fiscal period of 2015, the eveluation of financial performance criteria included in quite economical, less of efficient, and very effective.
Analisis Penerapan Koreksi Fiskal atas Pendapatan, Beban dan Pajak Tangguhan untuk Menghitung Pajak Penghasilan Terutang Pada PT. Sinar Karya Bahagia Ainiyah, Nur
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2018): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Differences the principles of accounting (SAK) and tax have a different confession result as well as income and the expense of which is the basis of calculating the PPh corporation, this way commercial finances occount made based on SAK must be adjusted or correction in advance before calculating the amount of taxable income. Fiscal correction is an adjustment in commercial profit and loss process based on terms of tax laws so it has resulting in fiscal profit and loss as the basis of calculating income tax. The aims of this research is to determine the amount of corporate income tax payable with using a fiscal correction of revenue and burder as well as to calculated the value of the different temporary for calculating the amount of taxable income at PT. Sinar Karya Bahagia in 2016.  This research is qualitative with descriptive approach. The finding of this research was showing the total of positive fiscal correction in the amount of RP. 35. 267.375,00 and negative fiscal correction in the amount of Rp. 25.740. 883, 00. It has deffered tax assets in the amount of Rp. 5.962.031,00 and deffered tax liability in the amount of Rp. 4.681.250,00 as well as income tax payable in amount of Rp. 173.081.439,00.  In the account balance was displayed only one, because it was already offsetting before. The resulting differences was occured due to an increase of deffered tax assets in amount of Rp. 1.280.781,00.
Analisis Perbandingan Kinerja Keuangan Bank Syariah Dengan Bank Konvensional di Indonesia Prasetya, Novi Eko
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2018): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Banking industry in Indonesia plays an important role as the core of the financial system. Banking financial performance can be known by calculating a number of financial ratios that are commonly used as a measure to assess the soundness of a bank. This study aims to analyze the differences in financial performance between conventional banks and sharia banks. The data used are secondary data using Independent Sample t-test test method to compare the performance of the two banking types. This research was conducted at PT. Bank Muamalat Indonesia Tbk, PT. Bank Syariah Mandiri, and PT Bank BNI Syariah as representatives of Islamic banking whilst representatives of conventional banking is PT. Bank Mega Tbk, PT Bank Mandiri Tbk, and PT. Bank Central Asia Tbk. Aspects analyzed in this thesis are five where the capital aspect uses CAR (Capital Adequacy Ratio) ratio, productive quality asset aspect using NPL (Non Performing Loan) ratio, rentability aspect using ROA (Return On Assets) ratio, efficiency aspect using BOPO ratio (Operating Expenses to Operating Income), and liquidity aspects using LDR (Loan to Deposit Ratio) ratio. Based on the results of research that has been done obtained from the ratio of CAR, NPL, ROA, BOPO, LDR shows that there is a significant difference between the performance of Islamic banking with conventional banking. The sig value for that ratio is CAR 0.003, NPL 0.005, ROA 0.000, BOPO 0.008, LDR 0.013. From the mean of the performance of the bank as a whole then it can be concluded the performance of conventional banking is better when compared with the performance of sharia banking.
Pengaruh Return On Equity (ROE) Terhadap Dividend Payout Ratio (DPR) (Studi Pada Perusahaan Sektor Makanan dan Minuman yang Terdaftar di BEI) Sulaeman, Maman
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2018): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Companies that have the ability to pay dividends assumed the community as a profitable company. The instability of the House of Representatives was allegedly the result of the fluctuation of ROE. It is reflected from the average ROE of food and beverage companies listed on the BEI in 2008-2012 shows an increase and decrease (fluctuate). The purpose of this research is to know: how much influence Return on equity (ROE) to Dividend Payout Ratio (DPR) at food and beverage sub sector listed on BEI. The research method using verivikatif.Teknik data collection is done through secondary data of financial statements in BEI. The results showed that the Return On Equity (ROE) of food and beverage companies listed on the BEI from 2008 to 2012 generally fluctuate with an average of 17.09%. Dividend Payout Ratio (DPR) food and beverage companies listed on the Stock Exchange from 2008 to 2012 generally berluktuatif with an average of 54.36%. There is a positive influence on Return on Equity (ROE) to Dividend Payout Ratio (DPR) at food and beverage companies listed on BEI in the sense that the greater ROE ratio will be followed by the increase of DPR.
Kontribusi Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah di Provinsi Jawa Timur Setiono, Hari
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2018): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Local tax is a compulsory contribution owed by an individual or an entity to finance local government administration and development. Local Levy is one of the Original Revenue as a source of financing the implementation of government and regional development, to improve and state the welfare of the community. The original revenues of the regions are all receipts obtained by the region from sources within its own territory which are levied according to the local regulations in accordance with the prevailing laws and regulations.  This research is a quantitative descriptive type that aims to describe the data of research in the form of numbers by way of describing it to know the contribution of local taxes and levies to local revenue originated in PERDA APBD East Java Province from 2013 until 2016. Research is described in the form table to find out how much the percentage of local tax contribution and levy to PAD.  The results of the year 2013-2016 average local taxes contribute 83.49% and local levies contribute 0.98%. The highest tax contribution is 2015 of 85.24% and the highest levy contribution is in 2013 at 1.33%
Cover and Table of Contents Journal, Editor
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2018): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Cover and Table of Contents
Pengaruh Tingkat Kesehatan Bank Terhadap Pertumbuhan Laba Pada Bank Go-Publik Di Bursa Efek Indonesia (BEI) Tahun 2014-2016 Nugroho, Tatas Ridho
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2018): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Bank soundness is the result of the assessment of various aspects that affect the condition or performance of a bank through the assessment of factors such as Capital, Asset Quality, Management, Earning, and Liquidity Sensitivity to Market Risk. The purpose of this study is to determine the effect of bank soundness on earnings growth in bank Go - Public In Indonesia Stock Exchange (BEI) Year 2014-2016. The research method used in this research was multiple linier regression analysis method. The type of data used in this study was quantitative and the data source used included in the secondary data. The variables that become the object of this research are Capital Adequancy Ratio (CAR), Operational Efficiency (BOPO), Loan to Deposit Ratio (LDR), Interest Risk Ratio (IRR), and Profit Growth (Y). Analytical technique used to analyze the data that formed the numbers compared to one another then analyzed by used multiple linear regression test statistic. Simultaneously CAR (X1), BOPO (X2), LDR (X3) and IRR (X4) variables have an effect on profit growth with p value 0.000, partially CAR, LDR and IRR variables significantly influence profit growth, while BOPO partially does not give effect. The magnitude of the effect of independent variables on profit growth (Y) of 0.926 or 92.6% while the rest of 7.4% influenced by other variables not included in this study. Among the 4 independent variables, namely CAR (X1), BOPO (X2), LDR (X3) and IRR (X4), which dominantly influence the dependent variable of profit growth are CAR (X1) variables.
Pengaruh Akuntabilitas, Kompetensi dan Independensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Surabaya Aziz, Asmaul
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2018): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

This study aims to determine the influence of accountability, competence, and independence to quality audit of KAP in Surabaya. This research was comparative causal research. The population of this study is 77 auditors who work in 9 Public Accounting Firm in Surabaya. The sample of this study was 44 samples and used convenience sampling method as the data collecting procedure. The instrument that used was questionnaire method. Data analysis that used to test the hypothesis is multiple linear regression analysis, coefficient of determination, t test, F test and dominant test. The result of the research showed that there are positive and significant influence of Auditor Accountability to Audit Quality with determination coefficient equal to 0,138 and tcount 3,809 > ttabel 1,684, There is a positive and significant influence of Auditor Competence on Audit Quality with determination coefficient of 0,179 and tcount5,835> ttable 1.684 . There is a positive and significant influence of Auditor Independence on Audit Quality with determination coefficient of 0.710 and tcount 16.891 > ttable 1.684. There is positive and significant influence of Auditor Accountability, Competence and Independence of Auditor collectively to Quality Audit with coefficient of determination equal to 0,934 and price Fcount 203.690> Ftabel 2.84.
Evaluasi Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Dana Bantuan Operasional Sekolah (BOS) di SMA PGRI PURI Kabupaten Mojokerto Herliana, Cici Larasati
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 2 (2018): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

School Operational Assistance funds(BOS) is a government program that is basically provide funding for non-personnel operating costs for primary education units as implementers of compulsory education programs. The BOS program is expected to be managed according to the principles of School Based Management (SBM). Therefore, in the management of BOS funds, schools are required to develop fund management professionally, transparently and accountably The purpose of this study is to evaluate the accounting information system for BOS funds. The object of this research is Pgri Puri Senior High School. Testing is done by evaluating the accounting information system on the organizational structure, documents, internal control systems andthe reports produced. This study uses descriptive qualitative analysis method, which describes thoroughly the implementation of the accounting of the information system applied in Pgri Puri Senior High School and compared with theories related to accounting information systems, so that the desired results of this study are obtained. The results of this study indicate that the accounting information system, especially the income system, cash receipts and cash outlay, runs effectively. This can be seen from the organizational structure that is according to the characteristics of the school, sufficient and well-designed documents, an internal control system and sufficient reports,althoughthe flowchart design has not yet been established in the accounting information system.
Analisis Faktor – Faktor Yang Mempengaruhi Non Performing Loan (NPL) Kredit Pada Bank Umum di Indonesia (Studi Pada Bank Umum Yang Terdaftar Di Bei Periode 2016 - 2017) Agustiningtyas, Menik
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 2 (2018): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Banks generally in carrying out their operations to obtain business results are always faced with a risk. One of the risks experienced by a Bank is the ratio of non-performing loans or what is called Non NPL. Based on Bank Indonesia regulations, banks have a potentially dangerous if the bank has an NPL ratio of more than 5%. This study aims to analyze the influence of Inflation, CAR, NIM, and BOPO on NPLs in Commercial Banks in Indonesia for the 2016-2017 period. This research was conducted using quantitative methods. The data used in this study are financial statements of 20 commercial banks in 2016-2017 on the official Indonesian Stock Exchange (IDX) website, this study uses multiple linear regression analysis as a data analysis tool. From the results of partial analysis of Inflation 0.300 ≥ 0.05 and NIM 0.190 ≥ 0.05, which means that there is no significant effect on Non-Performing Loans (NPL), while CAR 0.007 ≤ 0.05, but the T value is -2.879 which means that it is influential but not significant to NPL and BOPO 0.035 ≤ 0.05 has a significant influence on NPL. While simultaneously showing that Inflation, CAR, NIM and BOPO have a significant influence on NPLs of 53.1%.Keywords: Non Performing Loans (NPL), Inflation, Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), and Operational Income Operating Costs (BOPO)