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Contact Name
Andika Kurniawan
Contact Email
neracajournal@stiami.ac.id
Phone
+6285921303135
Journal Mail Official
neracajournal@stiami.ac.id
Editorial Address
Jalan Pangkalan Asem No 55, Cempaka Putih, Jakarta Pusat
Location
Kota adm. jakarta pusat,
Dki jakarta
INDONESIA
NERACA : JURNAL AKUNTANSI TERAPAN
ISSN : -     EISSN : 27151212     DOI : -
Core Subject : Economy,
Neraca : Jurnal Akuntansi Terapan Institut STIAMI menitik beratkan pada penelitian Akuntansi terapan. Tema tema yang bisa dimuat dalam Neraca : Jurnal Akuntansi Terapan meliputi aspek aspek yang terkait dengan Akuntansi secara luas. 1. Pelaporan Keuangan 2. Akuntansi Biaya 3. Akuntansi Manajemen 4. Akuntansi Syariah 5 .Perbankan Syariah 6. Akuntansi Perpajakan 7. System Informasi Akuntansi 8. Akuntansi untuk Usaha Kecil dan Menengah (UMKM)
Articles 24 Documents
Pengaruh Capital Adequacy Ratio (CAR) dan Loan to Deposit Ratio (LDR) Terhadap Return On Assets (ROA) Pada Bank BUMN Yang Terdaftar Pada Bursa Efek Indonesia Periode 2014-2017 Saraswati, Mia; Aryani, Fika
Neraca : Jurnal Akuntansi Terapan Vol 1, No 1: October 2019
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

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Abstract

This research aims to examine the effect of the Capital Adequacy Ratio and Loan to Deposit Ratio on Return On Assets. The population in this research were state-owned banks listed on the Indonesia Stock Exchange quarterly period from 2014 - 2017. Sampling in this research used a saturated sample method in order to obtain a sample of 63 samples from 4 companies. This research uses a quantitative approach with the type of associative research. This research uses secondary data in the form of company financial statements obtained from the Indonesia Stock Exchange. The data is then analyzed using multiple linear regression methods with SPSS version 24. The results of the analysis show that partially Capital Adequacy Ratio has no effect on Return On Assets. significant to Return On Assets which is shown from the results of the t test variable LDR 0,000 <0.05. Simultaneously, Capital Adequacy Ratio and Loan to Deposit Ratio have a significant effect on Return On Assets, this is indicated by the significance of the F test of 0.000 <0.05
Analysis Of Liquidity, Solvency, Activity And Profitability Ratio To Assess The Financial Performance Of PT. Martina Berto Tbk For The Period 2014-2018 Mariana, Linda; Rukmana, Heru Satria
Neraca : Jurnal Akuntansi Terapan Vol 2, No 1: October 2020
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

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Abstract

This study aims to assess the financial performance of PT Martina Berto Tbk in 2014 to 2018 which is reviewed from financial ratios. Financial ratios used are liquidity, solvency, activity and profitability. This study is quantitative descriptive research. Data collection techniques are performed using documentation methods in the form of secondary data and library assessments. Data analysis techniques are used using financial ratio analysis in the form of a comparison of the company's financial ratio performance with the industry average. The results of this study show that the liquidity ratio consisting of current ratio in 2014 was above the industry average and in 2015-2018 was below the industry average, the quick ratio in 2014-2016 was above the industry average and in 2017-2018 was below the industry average, the cash ratio in 2014 was above the industry average and in 2015-2018 was below the industry average. The solvency ratio consisting of debt to asset ratio in 2014 was below the industry average and in 2015-2018 was above the industry average, the debt to equity ratio in 2014 was below the industry average and in 2015-2018 was above the industry average. The ratio of activities consisting of receivable turn over in 2014-2018 is below the industry average, inventory turn over in 2014-2017 was above the industry average and in 2018 was below the industry average, fixed asset turn over in 2014-2018 was below the industry average, fixed asset turn over in 2014-2018 was above the industry average , the total asset turn over in 2014-2018 was below the industry average. The profitability ratio consisting of return on assets in 2014-2018 is below the industry average, return on equity in 2014-2018 is below the industry average and net profit margin in 2014-2018 is below the industry average 
Effect of Loan to Deposit Ratio (LDR) and BOPO on Profitability on PT BPR Bali Ambassador for the Year 2014-2018 Rusmini, Ni Made; Adiandari, Ade Maharini
Neraca : Jurnal Akuntansi Terapan Vol 1, No 2: April 2020
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

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Abstract

Profitability is the ability or ability of the bank to obtain profits or profits. The problem of profitability is very important because the bank's income is the main target that must be achieved by the bank because the main purpose of the bank is to achieve profit or profit. The higher the bank's profitability, the better the bank's performance. The formulation of the problem in this study is: whether the Loan to Deposit Ratio (LDR) and Operational Income Operating Costs (BOPO) simultaneously or partially affect the profitability of PT. BPR. Duta Bali for the period 2014-2018? This study aims to determine the effect simultaneously or partially between the Loan to Deposit Ratio (LDR) and Operational Income Operating Costs (BOPO) to Profitability at PT. BPR. Duta Bali for the period 2014-2018. The technique of taking samples in this study uses judgmental sampling. Data were analyzed using classical assumption test, multiple linear regression analysis, Determination analysis, simultaneous significance test (F-test) and partial significance test (t-test). The results of the study indicate that the Loan to Deposit Ratio has a positive and insignificant effect on Profitabiltas. Operational Costs Operational Income has a significant positive effect on profitability. Loan to Deposit Ratio and Operational Costs Operational Income has a significant effect on profitability at PT. BPR. Duta Bali for the period 2014-2018.   
Analysis of Merchandise Sales Affecting Operating Profit on CV. XYZ Snack Period 2017 – 2018 Sari, Santi Ratna; Rosidi, Eddy; Darno, Darno; Purnamasari, Wulan; Mahmudah, Siti
Neraca : Jurnal Akuntansi Terapan Vol 2, No 1: October 2020
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

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Abstract

This study aims to analyze and determine the effect of sales of merchandise that affect operating profit in the 2017-2018 CV. XYZ SNACK. There are five types of merchandise sales analyzed: sales of seblak fish, sale of tofu crackers, sale of sebasi terasi, sale of cassava chips, and sale of macaroni chips. The study will analyze the positive and significant effect of merchandise sales both simultaneously (F-test, partially (T-test), determinant test for the percentage of influence simultaneously (R-2). Test aids using SPSS version 21.The test results produce a significant value and the percentage of influence that is in the F Test (Simultaneous) the significant value of (003) means that simultaneously the effect of sales of merchandise affect the operating profit. In the T test (partial) the significance value of cassava chips sales (12.53%). influence of sales of merchandise affect operating income but not all sales have a significant value, namely the sale of cassava chips on CV. XYZ SNACK period 2017-2018
Pengaruh Working Capital Turn Over Ratio Dan Current Ratio Terhadap Profitabilitas (Studi Kasus Pada PT. Gudang Garam Tbk Di Bursa Efek Periode 2011 – 2018) Fuadi, Minsyah; Aidi, Ahmadi
Neraca : Jurnal Akuntansi Terapan Vol 1, No 1: October 2019
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

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Abstract

The purpose of the research is to examine the influence of Working Capital Turn Over Ratio and Current Ratio on Profitability by using a measure of Return In Investment. Sampling from this study was taken from the financial statements of PT. Gudang Garam Tbk in the 2011-2018 period from the Indonesia Stock Exchange and data processed using the SPSS version 24 programs.The results of this study indicate that Working Capital Turn Over Ratio has a positive and significant effect on Return In Investments based on the results of the t test obtained Working Capital Turn Over Ratio has a tcount of 6.240 greater than the value of t-table which is 2.051. While the Current Ratio has a negative and opposite effect on the Return In Investment, with a t-count of -3,395 greater than the value of t-table that is 2,051. As the simultaneous Working Capital Turn Over and Current Ratio has an effect on Return In Investments with a significant 0,000 smaller than alpha (α) = 0.05.
Green Technology Accounting as an Innovation to Reduce Environmental Pollution Sunarmin, Sunarmin
Neraca : Jurnal Akuntansi Terapan Vol 1, No 2: April 2020
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

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Abstract

The development of communication tools is part of the rapid development of information and communication technology. This change clearly influences communication patterns and relationships, for example in the field of work or business communication or organizational communication, education or learning communication, health communication, marketing communication primarily in marketing communication strategies, international communication, and others. Green accounting is a type of accounting that describes efforts to incorporate technology and environmental benefits and environmental costs into economic decision making or a financial outcome of a business. The aim is to find out whether green accounting technology can support the green movement of the business entity and the business continuity of the entity.This research is a descriptive study, using the library method where research is conducted by studying and collecting data from libraries related to tools, both in the form of journals and scientific studies of research that has been published in public journals.The results of the study concluded that the application of green technology and the impact of company activities need to be reported as a manifestation of corporate responsibility to stakeholders. The low awareness of reporting on environmental impacts is caused by several reporting constraints. The importance of environmental accounting needs to be done to improve green accounting technology that affects the positive value of environmental performance.
The Influence of Environmental Performance, Environmental Cost and ISO 14001 on Financial Performance in Non-Financial Companies Listed on the Indonesia Stock Exchange Ermaya, Husnah Nur Laela; Mashuri, Ayunita Ajengtiyas Saputri
Neraca : Jurnal Akuntansi Terapan Vol 1, No 2: April 2020
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

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This study aims to determine the effect of Environmental Performance, Environmental Costs and ISO 14001 on Financial Performance. The independent variable in this study was Environmental Performance measured by using PROPER, Environmental Costs measured by environmental costs incurred by companies, ISO 14001 measured by a dummy with a weight of 1 for companies that have ISO 14001 certification and 0 for and vice versa. The population in this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 3 years, 2016- 2018, using a sampling method that is purposive sampling and the total sample obtained is 23 sample companies per year, 2 outlier samples , so that the total sample obtained in this study was 67 samples. The results of this study indicate that environmental performance has a significant positive effect on financial performance, environmental costs have a significant negative effect on financial performance, and ISO 14001 doesn't effect on financial performance.
Pengaruh Current Ratio, Return On Equity, dan Total Asset Turnover Terhadap Earning Per Share (Studi Empiris: Pada Perusahaan Sektor Kertas Dan Pulp Yang Terdaftar Pada Bursa Efek Indonesia Periode Tahun 2013 – 2017) Abadi, Wahyu; Hermansyah, Hermansyah
Neraca : Jurnal Akuntansi Terapan Vol 1, No 1: October 2019
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

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The purpose of the research is to examine the influence of Current Ratio, Return On Equity, and Total Asset Turn Over on Earning Per Share. The sample of this research is a paper and pulp companies listed on the Indonesia Stock Exchange period 2013 – 2017 as much as 4 companies in 5 period. Data collected from financial report from year ended 2013 – 2017. This research is used quantitative approach with a type of correlational research. This research using multiple linier regression methods with the SPSS version 24 Programs. The results of the analysis show that as simultaneously, the Current Ratio, Return On Equity, and Total Asset Turn Over have a significant effect on Earning Per Share. It showed by significant value of F-test 0,000 lower than 0,05.
The Influence Of Debt To Equity Ratio (DER) And Net Profit Margin (NPM) To Changes In Earnings In Construction And Building Sub-Sector Companies Listed In Indonesia Stock Exchange 2016-2019 Rizky, Kiki Tri; Aryani, Fika
Neraca : Jurnal Akuntansi Terapan Vol 2, No 1: October 2020
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

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This study aims to examine and analyze  the influence  of Debt To Equity Ratio(DER) and Net Profit Margin (NPM) to changes in Earnings in Construction and Building Sub-Sector Companies listed  in Indonesia Stock Exchange 2016-2019.  A sample of 40 data were obtained using purposive sampling method.  This research used a quantitative approach with associative research type. Data analysis method used is multiple linear regression method.The results show that partially the Debt To Equity Ratio has a statistically significant negative effect  to change in Earnings, this is indicated by the results of the t test for the variable DER -15.149> 2.026 and Net Profit Margin. statistically significant effect to changes in Earnings  as indicated by the t test for the variable NPM 5,753> 2,026. Simultaneously, Debt to Equity Ratio and Net Profit Margin have a significant effect simultaneously to changes in Earnings, this is indicated by the significance of the F test of 0.000 <0.05
Operational Audit of Accounts Receivable (Study at PT. Sanserita Jaya) Winanto, Ahmad; Aryani, Fika
Neraca : Jurnal Akuntansi Terapan Vol 1, No 2: April 2020
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

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An operational audit of accounts receivable is needed because it plays a role in assessing the effectiveness of accounts receivable so that it runs according to established procedures and policies. This study aims to determine the role of operational audits on the functions of accounts receivable and to determine the function of accounts receivable in overcoming the accounts receivable turnover. The research was conducted at PT. Sanserita Jaya which is a company engaged in the distribution of raw materials and printing machinery. The method used in this research is descriptive research method. The focus in this research is the procedure for the function of the accounts receivable section. The results of the study explained that based on data analysis in 2017-2019, showed that the procedure of accounts receivable was quite effective but there were still many weaknesses found, based on these weaknesses the researchers submitted several recommendations for improvements so that the company could fix existing weaknesses and increase the effectiveness of managing its accounts receivable.

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