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All Journal Infestasi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Jurnal Akuntansi dan Bisnis (JRAMB) Jurnal Riset Akuntansi Mercu Buana JIAI (Jurnal Ilmiah Akuntansi Indonesia) Islamiconomic: Jurnal Ekonomi Islam
Barbara Gunawan
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PENGARUH PENGUKURAN KINERJA KEUANGAN DALAM MEMPREDIKSI RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Barbara Gunawan; Rizki Putri Hardyani
Jurnal Akuntansi Vol 2 No 1 (2014): JURNAL AKUNTANSI VOL. 2 NO. 1 JUNI 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.018 KB)

Abstract

Tujuan penelitian ini adalah untuk melakukan analisis terhadap pengaruh pengukuran kinerja keuangan dengan menggunakan rasio keuangan yaitu rasio profitabilitas, likuiditas, aktivitas, leverage dan rasio Market Value (nilai pasar) untuk memprediksi return saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2009 sampai dengan 2012. Pengambilan sampel perusahaan dalam penelitian ini dilakukan dengan metode purposive sampling yaitu dengan didasarkan pada perusahaan manufaktur yang menerbitkan laporan keuangan resmi dan informasi harga saham selama periode pengamatan. Data tersebut diperoleh dari Indonesia Stock Exchange (IDX), Yahoo Finance, dan situs resmi perusahaan. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 95 perusahaan dan menggunakan metode analisis regressi berganda dengan bantuan pengolahan data SPSS 15,0. Hasil penelitian ini memberikan kesimpulan bahwa variabel rasio keuangan secara bersama-sama memiliki pengaruh yang signifikan terhadap return saham. Hasil pengujian secara partial pada variabel rasio ROA, ROE, NPM, Current Ratio, TAT, DER, DAR, MBV diperoleh bahwa hanya variabel ROA dan ROE saja yang memiliki pengaruh positif signifikan terhadap return saham. Kata Kunci: Rasio Profitabilitas, Likuiditas, Aktivitas, Leverage, Rasio Market Value, dan Return saham
ANALISIS PRODUK TABUNGAN SIMPEDA WADIAH (STUDI KASUS PADA BANK BPD DIY CABANG SYARIAH) Barbara Gunawan; Ariska Widya Andriyanti
Jurnal Ilmiah Akuntansi Indonesia Vol 6, No 2 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v6i2.5932

Abstract

Sejak dikeluarkannya UU tentang Perbankan Syariah, bank-bank yang berasas pada dasar hukum Islam berkembang dengan pesat, dan mendapatan kepercayaan terhadap masyarakat terutama masyarakat Indonesia yang mayoritas penduduknya beragama Islam. Namun pada kenyataanya, bank-bank tersebut tidak sesuai dengan hukum Islam yang mengharamkan namanya riba sama halnya dengan bank konvensional. Oleh sebab itu, diberlakukannya akad dalam proses bermuamalah terhadap praktik perbankan syariah. Objek dalam penelitian ini ialah Bank BPD DIY Cabang Syariah. Data dikumpulkan melalui dokumentasi, wawancara, dan studi kepustakaan, yang kemudian dianalisis menggunakan metode Deskriptif Kualitatif menggunakan jenis data primer dan sekunder. Hasil dari penelitian ini menunjukan akad wadiah pada produk tabungan SIMPEDA telah dilaksanakan sesuai syariah dibuktikan dengan adanya Muwaddi, Wadi’i, Wadi’ah, dan shigot.
PENGARUH ORDER EFFECT DAN POLA PENGUNGKAPAN DALAM PENGAMBILAN KEPUTUSAN INVESTASI Barbara Gunawan; M. Hendra Yusuf
InFestasi Vol 8, No 2 (2012): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i2.1259

Abstract

The aims of this study are to examine the influence of order effects on the investment judgment, and also to examine how recency effect influence the step by step (SbS) pattern and end of sequence (EoS) pattern related to the assessment of the company's decision to use company’s financial information. Participants in this study are 84 students majoring in accounting of private universities in Yogyakarta.The results indicate that order effect influence in a different way on the investment decision-making. Both step by step (SbS) pattern and end of sequence (EoS) pattern influence differently on decision-making as well. Recency effect happened only in step by step (SbS) pattern. The results also provide evidence that no effect of recency affect in end of sequence (EoS) pattern.
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, KEBIJAKAN DIVIDEN DAN TINGKAT SUKU BUNGA TERHADAP NILAI PERUSAHAAN Leli Amnah Rakhimsyah; Barbara Gunawan
InFestasi Vol 7, No 1 (2011): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v7i1.490

Abstract

This study aims to examine the effect of investment decisions, financing decisions, dividend policy and interest rates to corporate value. Samples are 25 companies listed in Indonesia Stock Exchange as a sample study based on purposive sampling. Criteria for the sample are a manufacturing company that went public and listed consecutively at the Indonesian Stock Exchange (BEI) in the period 2005-2009 and manufacturing companies that distribute cash dividends during the study period.Data used in this research is secondary data in the form of financial reports, the BI Rate, Fact Book, ICMD (Indonesian Capital Market Directory) and other references that support this research. Data analysis technique uses the classical assumption test: normality test, multicollinearity, autocorrelation test and the test heterocedastity. Test hypothesis using multiple regression analysis using SPSS 17.The results of this study indicate that 1) Investment decision has positive influence to corporate value. 2) Financing decision does not affect to corporate value. 3) Dividend policy has a negative and significant effect to corporate value. 4) Interest rates do not affect to corporate value.
Analisis Hubungan Activity-Based Costing dengan Peningkatan Kinerja Keuangan (Studi Empiris di Bursa Efek Jakarta) Barbara Gunawan
Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2007)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v7i2.71

Abstract

This study investigates the improvement in financial performance that is associated with the use of activity-based costing (ABC), and association between ABC used and relative improvement financial performance influenced the specific enabling factors identified. One hundred and sixty internal auditors of manufacturing company in Jakarta Stock Exchange are chosen as sample. Confirmatory factor analysis and structural equation modeling are used to investigate the relationship between ABC and financial performance. The result show 1) there is no positive association between ABC use and improvement in financial performance, but there is positive association between ABC use and improvement in return on investment (ROI) when ABC and other business strategic used simultaneously, 2) the association between ABC use and relative improvement in financial performance is not influenced by specific enabling factors identified.
Peran Corporate Social Responsibility dalam Nilai Perusahaan Barbara Gunawan; Suharti Sri Utami
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2008): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.2616

Abstract

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PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI, REWARD DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI ( Studi pada Kantor BPKAD Kebumen dan BPPKAD Purworejo) Barbara Gunawan; Yuandini Cella Hermawan
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 6, No 2: November 2020
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v6i2.1424

Abstract

ABSTRACT       This study aims to examine the effect of accounting information system application, reward, work motivation on employee performance and also the influence of organizational culture on moderating the application of accounting information systems on employee performance. The objects in this study are the Regional Financial and Asset Management Agency (BPKAD) Kebumen and the Regional Financial and Asset Management Revenue Agency (BPPKAD) Purworejo.      This study uses primary data with a survey method. In this study, the sample used was 120 respondents who were selected using a purposive sampling technique. The analytical tools used are Multiple Linear Regression and MRA (Moderating Regression Analysis) with the help of SPSS software.      The results of this study indicate that the accounting information system, reward and work motivation have a significant positive effect on employee performance. Furthermore, organizational culture variables are able to moderate the effect of the application of accounting information systems on employee performance. Keywords      Accounting Information System, Reward, Work Motivation, Organizational Culture, Employee Performance.
PENERAPAN PSAK 109 PELAPORAN KEUANGAN AKUNTANSI ZAKAT DAN INFAQ/SHADAQAH PADA LAZISMU Andreani Hanjani; Kholifah Nur Azizah; Barbara Gunawan
ISLAMICONOMIC: Jurnal Ekonomi Islam Vol 11, No 1 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) Universitas Islam Negeri (UIN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1230.018 KB) | DOI: 10.32678/ijei.v11i1.159

Abstract

The purpose of this study is to know the implementation of PSAK 109 at LAZISMU and to evaluate the suitability of financial report of LAZISMU with PSAK 109. The research method used in this study is descriptive qualitative. This research was conducted at LAZISMU and the information of the research was obtained from interviews and documentation.The results of the study show that LAZISMU mostly implements PSAK 45 about the financial report of non-profit entities where the profits are not obtained through business but are obtained from social and humanity. In reporting the financial report, LAZISMU only implements the program summary that records each zakat and infaq / sadaqah fund and the percentage given to each asnaf. This is contrast with the implementation of PSAK 109 where the record of financial report consists of the reports of financial position, changes in funds, changes in assets under management, cash flow and notes on financial statements. From the results, it is concluded that the record of financial report at LAZISMU is not fully in accordance with PSAK 109.
Co-Authors Andreani Hanjani Ariska Widya Andriyanti Kholifah Nur Azizah Leli Amnah Rakhimsyah M. Hendra Yusuf Rizki Putri Hardyani Suharti Sri Utami Yuandini Cella Hermawan