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All Journal JAB (Jurnal Akuntansi & Bisnis) Jurnal Litbang Kota Pekalongan
Ariyanti, Rizka
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Agriculture, Biological Sciences & Forestry Computer Science & IT Public Health

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MODEL PENINGKATAN NILAI PERUSAHAAN MELALUI STRUKTUR MODAL PADA INDUSTRI PERBANKAN DI BURSA EFEK INDONESIA Ariyanti, Rizka; Mujiyono, Mujiyono
JAB (Jurnal Akuntansi & Bisnis) Vol 2, No 02 (2016): Vol. 2, No. 02 DESEMBER 2016
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

This study aims to examine and analyze the increase in the value of the company through its capital structure, profitability, firm size, (Studies in Bank Go Public in Indoseia Stock Exchange 2010 -2014 )To test these variabels, the researchers use the 27 companies that went in public Indosia Stock Exchange. This type of research is explanatory research, Tehknik data collection using documentary technique. The data used in this research are secondary data from financial statetements published by banking companies during 2010 -2014 Furthermore, the data collected was analyzed quantitatively by using multiple regression using Eviews program version 8.1The result showed that the variables Size does not affect the DER, Profitability significantly influence the DER, While the, Firm size affect the PBV. Profitability does not affect the PBV. DER is found as not a mediating variable that strengthen the influence of Profitabiliy, Firm size, on firm value PBV banking companies listed in Indonesia Stock Exchange.Keywords: profitability,firm size, debt equity ratio and price book value.
ANALISIS PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN (PPh ) PASAL 21 ATAS GAJI PEGAWAI NEGERI SIPIL DI SMA NEGERI 2 PEKALONGAN Ariyanti, Rizka; Restu P, Kinanti
JURNAL LITBANG KOTA PEKALONGAN Vol 14 (2018)
Publisher : BAPPEDA Kota Pekalongan

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Abstract

Tujuan penelitian ini adalah untuk menganalisis perhitungan, penyetoran, dan pelaporan Pajak Penghasilan (PPh) pasal 21 yang dilakukan SMA Negeri 2 Pekalongan terhadap Undang-Undang Perpajakan Nomor 36 Tahun 2008. Metode penelitian yang digunakan yaitu metode deskriptif dan teknik pengumpulan data dengan cara studi lapangan dan kepustakaan.Hasil penelitian ini menunjukkan bahwa perhitungan, penyetoran dan pelaporan PPh Pasal 21 atas Gaji Pegawai Negeri Sipil (PNS) SMA Negeri 2 Pekalongan telah sesuai Undang-undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan, dan Peraturan Menteri Keuangan Nomor 101/PMK.010/2016 tentang Besarnya PTKP (PenghasilanTidak Kena Pajak), selain itu terdapat temuan atas perhitungan PPh Pasal 21 dalam penentuan besarnya PTKP a.n Dra. Setyo Rahayu. Sedangkan untuk Penyetoran dan Pelaporan PPh Pasal 21 nya sudah berjalan dengan baik, disiplin, teratur dan tepat waktu. Apabila pemungutan PPh Pasal 21 yang dilakukan pemerintah ingin mengalami peningkatan maka harus ditingkatkan pula pendapatan/penghasilan yang diperoleh pegawainya.
Model peningkatan nilai perusahaan melalui struktur modal pada industri perbankan di bursa efek indonesia Ariyanti, Rizka; Mujiyono, Mujiyono
JURNAL LITBANG KOTA PEKALONGAN Vol 12 (2017)
Publisher : BAPPEDA Kota Pekalongan

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Abstract

This study aims to examine and analyze the increase in the value of the company through its capital structure, profitability and firm size, ( Studies in Bank Go Public in Indoseia Stock Exchange 2010 -2014 ) To test these variabels, the researchers use the 27 companies that went in public Indosia Stock Exchange. This type of research is explanatory research, Tehknik data collection using documentary technique. The data used in this research are secondary data from financial statetements published by banking companies during 2010 -2014 Furthermore, the data collected was analyzed quantitatively by using multiple regression using Eviews program version 8.1 The result showed that the variables Size does not affect the DER, Profitability significantly influence the DER, While the, Firm size affect the PBV. Profitability does not affect the PBV. DER is found as not a mediating variable that strengthen the influence of Profitabiliy, Firm size, on firm value PBV banking companies listed in Indonesia Stock Exchange.
PENGARUH ASSET STRUCTURE, ASSET QUALITY, CAPITALIZATION, SIZE TERHADAP RETURN ON ASSET PADA PERUSAHAAN PERBANKAN Ariyanti, Rizka
JURNAL LITBANG KOTA PEKALONGAN Vol 13 (2017)
Publisher : BAPPEDA Kota Pekalongan

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Abstract

This study aims to examine and analyze Return On Assets (Studies in Bank Go Public in Indonesia Stock Exchange 2011-2015). To test these variables, the researchers use the 25 companies that went public in Indonesia Stock Exchange. This type of research is explanatory research. The data used in this research are secondary data from financial statements published by banking companies during 2011-2015. Furthermore, the data collected was analyzed quantitatively using multiple regressi using Eviews program version 8.1. Silmultan The results showed that the variable asset structure, asset quality, capitalization, and size affect Return On Assets (ROA). Indicate that the asset structure is not significant negative on Return On Assets (ROA), variable asset quality significantly negative on financial Return On Assets, variable capitalization significant positive effect on Return On Assets, variable size significantly influence Return On Asset (ROA),
ANALISIS PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN SAK-ETAP NO. 15 PADA KOPERASI PT. PISMA PUTRA TEXTILE PEKALONGAN Ariyanti, Rizka; Murniati, Sri
JURNAL LITBANG KOTA PEKALONGAN Vol 16 (2019)
Publisher : BAPPEDA Kota Pekalongan

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Abstract

Assets still have sufficient material value in the financial statements and are an important part in supporting cooperative operations. Therefore cooperatives need to implement fixed asset accounting policies in accordance with the Entity Financial Accounting Standards without Public Accountability (SAK-ETAP) No.15. This study aims to obtain empirical evidence and analyze the accounting treatment of fixed assets applied to the co operatives of PT. Pisma Putra Textile. The research method used is descriptive method with a qualitative approach and data collection techniques by means of field studies and literature. The types of data used in the study are primary data and secondary da ta. After an analysis of the results of interviews and searches for documents related to the classification of fixed assets, the recognition and presentation of assets can still be known that the cooperative PT. Pisma Putra Textile has not applied the treatment of its fixed assets in accordance with the Entity Financial Accounting Standards without Public Accountability (SAK-ETAP) No.15. Keywords: Classification of fixed assets, Recognition, Presentation, SAK-ETAP No.15.
ANALISIS PENERAPAN PSAK NO. 45 TENTANG PELAPORAN KEUANGAN ORGANISASI NIRLABA PADA UTD KABUPATEN PEKALONGAN Ariyanti, Rizka; Soraya, Laely T
JURNAL LITBANG KOTA PEKALONGAN Vol 18 (2020)
Publisher : BAPPEDA Kota Pekalongan

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Abstract

Financial reporting as a decision-making aid must be recognized by all parties from all aspects, both forprofit organizations and non-profit organizations. The purpose of financial reports is to provide relevant information to meet the interests of organizational members, creditors and other parties who provide resources to non-profit organizations. This study aims to describe the preparation of the financial statements of the PMI Pekalongan Regency Blood Transfusion Unit as a non-profit organization with reference to PSAK No. 45. The location of this study is UTD PMI Regency, with research subjects Staff of the Finance and Administration Sub Division of Blood Transfusion Unit of PMI Pekalongan Regency.Data collection techniques used are through observation, documentation and interviews. The data analysis method used in this research is descriptive qualitative, by comparing theory and practice in the preparation of organizational financial reports. The results showed that overall, UTD PMI Pekalongan Regency has referred to the provisions of PSAK No. 45 regarding the financial reporting of non-profit organizations, but there is 1 indicator in the financial statements of UTD PMI Pekalongan Regency that is not in accordance with PSAK No. 45, namely the classification of liabilities that have not been grouped into short-term and long-term liabilities. Keywords: Application of PSAK No. 45, Financial Reporting, Nonprofits,
Co-Authors Mujiyono Mujiyono Restu P, Kinanti Soraya, Laely T Sri Murniati, Sri