Articles
<![CDATA[THE EFFECT OF LIQUIDITY, ASSET STRUCTURE AND PROFITABILITY ON DEBT POLICIES OF TRADING COMPANIES LISTED ON THE IDX 2016-2019 ]]>
<![CDATA[Wikan Budi Utami]]>;
<![CDATA[Suprihati Suprihati]]>
<![CDATA[ International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021 ]]>
Publisher : <![CDATA[LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta) ]]>
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DOI: 10.29040/ijebar.v5i2.2426
<![CDATA[This study aims to determine the effect of Liquidity, Asset Structure and Profitability on Debt Policy in trading companies listed on the Indonesia Stock Exchange in 2016-2019. The sample used in this study were 12 trading companies. The sampling method used was done by using purposive sampling. The data in this study are quantitative data. The analytical method used is multiple linear regression models. To test the hypothesis simultaneously and partially, the F test, t test and determination test (R2) were used. The results of this research hypothesis testing indicate that simultaneously the liquidity, asset structure and profitability variables simultaneously influence debt policy. Asset structure and liquidity variables affect debt policy. Meanwhile, partially the profitability variable has no effect on debt policy. The amount of determination test (Adjusted R Square) of 0.523 means that the independent variables (liquidity, asset structure and profitability) can explain the dependent variable (debt policy) by 52.3%, while the remaining 47.7% is explained by other variables outside the research model.]]>
<![CDATA[FACTORS AFFECTING THE FLOW TIME OF PRESENTATION OF FINANCIAL STATEMENTS ]]>
<![CDATA[Wikan Budi Utami]]>
<![CDATA[ International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020 ]]>
Publisher : <![CDATA[LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta) ]]>
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DOI: 10.29040/ijebar.v4i02.1115
<![CDATA[This study aims to determine the factors that influence the time span of the presentation of financial statements on banking companies listed on the Indonesia Stock Exchange in 2016-2017. The factors that are suspected to influence the time span of the presentation of financial statements on banking companies listed on the Indonesia Stock Exchange in 2016-2017 in this study are solvency, profitability and company size. The sampling method uses a purposive sampling method of 52 sample banking companies. The results of this study indicate that solvency has no significant effect on the time span of financial statement presentation with a calculated value of 1.728 α = 0.05. Profitability has a significant effect on the time span of the presentation of financial statements with a significant value of 0.041 t table 2.00958. The size of the company has no significant effect on the time span of financial statement presentation with a significant level of 0.066> α = 0.05 and t count value 1.880 F table 3.18 and a significance value of 0.004]]>
<![CDATA[THE BALANCED SCORECARD METHOD FOR ASSESSING COMPANY PERFORMANCE (Case Study at PT Salatiga State Electricity Company) ]]>
<![CDATA[Wikan Budi Utami]]>;
<![CDATA[Iin Emy Prastiwi]]>;
<![CDATA[Suhesti Ningsih]]>
<![CDATA[ International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020 ]]>
Publisher : <![CDATA[LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta) ]]>
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DOI: 10.29040/ijebar.v4i03.1202
<![CDATA[This study aims to examine whether financial perspectives, customers, internal business processes, as well as perspectives of growth and learning partially or simultaneously affect the performance of PT Salatiga State Electricity Company (PLN). This study uses a quantitative descriptive approach with a population of employees of PT Perusahaan Listrik Negara (PLN) Salatiga. The sampling procedure used in this study is the purposive sampling method. This study uses a sample of 32 employees who fit predetermined criteria. Data in this study were collected by distributing questionnaires. The results of this study indicate that the financial perspective, customers, internal business processes as well as the perspective of growth and learning simultaneously have a significant effect on the performance of PT Salatiga State Electricity Company (PLN) as evidenced by the significance value of F (0.007) F table (2.71). Partially the variables of financial perspective, customer, and internal business process perspective have no significant effect on company performance, while the growth and learning perspective variable has a positive and significant effect on company performance. The adjusted R square determination coefficient is 0.309. This proves that the independent or independent variable is able to influence the dependent or dependent variable by 30.9%, while the remaining 69.1% is influenced by other variables outside this study. Keywords: balanced scorecard, company performance]]>
<![CDATA[Penyuluhan bahaya riba di Mushola Al Hidayah Nguter Sukoharjo ]]>
<![CDATA[Sumadi Sumadi]]>;
<![CDATA[Tino Feri Efendi]]>;
<![CDATA[Muhammad Tho’in]]>;
<![CDATA[Wikan Budi Utami]]>
<![CDATA[ Penamas: Journal of Community Service Vol. 1 No. 2 (2021): Penamas: Journal of Community Service ]]>
Publisher : <![CDATA[Nur Science Institute ]]>
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DOI: 10.53088/penamas.v1i2.285
<![CDATA[The purpose of this service is to contribute to increasing the level of understanding of the people to provide knowledge to the community, especially in Islamic economic da'wah. This community service aims to advance understanding of sharia economics, especially regarding the dangers of usury. It is hoped that the results of this training will provide additional new understanding from the surrounding community. This activity uses the lecture method, discussion, simulation practice, and observation. The lecture method is used in the process of delivering training materials. The expected output targets of this activity are: 1) The community can know and understand the sharia economic system. 2) People get a new understanding of the dangers of usury. 3) Furthermore, the community will know and understand how to muamalah, transact in the development of a more Islamic and blessing life]]>
<![CDATA[PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DAN PENDAPATAN ASLI DAERAH LAINNYA YANG SAH TERHADAP BELANJA DAERAH DI KABUPATEN DAN KOTA PROVINSI JAWA TENGAH ]]>
<![CDATA[LMS Kristiyanti]]>;
<![CDATA[Mustika Ndaru Cahyani]]>;
<![CDATA[Wikan Budi Utami]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i1.2949
<![CDATA[This study aims (1) to find out how much influence local taxes, regional levies and other legitimate local revenue have on regional expenditures in the province of Central Java simultaneously. (2) To find out how big the influence of local taxes on regional spending in the province of Central Java. (3) To find out how big the influence of regional levies on regional expenditures in the province of Central Java. (4) To find out how much influence other legitimate regional original income has on regional expenditures in the province of Central Java. (5) To determine the magnitude of the influence of regional taxes, regional levies, and other legitimate regional original revenues on regional expenditures. The hypothesis test in this study uses the f statistic test, the t statistic test, the coefficient of determination test. The population in this study includes all districts and cities in the province of Central Java. The samples used were 27 regencies/cities, so the total sample for 2 years was 54 regencies and cities. The results of this study indicate that: (1) local taxes (X1) have a significant effect on regional spending (Y). (2) regional retribution (X2) has no significant effect on regional expenditure (Y). (3) other legitimate regional original income (X3) has a significant effect on regional expenditure (Y). (4) regional taxes, regional levies, other legitimate regional original revenues on regional expenditures have simultaneous effects.]]>
<![CDATA[Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Bagi Hasil Terhadap Pertumbuhan Ekonomi Kabupaten Boyolali ]]>
<![CDATA[Aulia Noor Rohmah AlQomariah]]>;
<![CDATA[Sri Laksmi Pardanawati]]>;
<![CDATA[Wikan Budi Utami]]>
<![CDATA[ Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 2 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis ]]>
Publisher : <![CDATA[Nur Science Institute ]]>
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DOI: 10.53088/jikab.v1i2.9
<![CDATA[This study aims to determine the effect of regional original income, general allocation funds, profit sharing funds on economic growth in Boyolali Regency in 2017-2020. This research is a quantitative research using secondary data. The population and sample of this research is the 2017-2020 budget realization report, which consists of 84 data. Based on the results of the t-test that has been carried out, it can be seen that the regional original income partially has no significant effect on economic growth. General allocation funds have a significant effect on economic growth. profit sharing funds have a significant effect on economic growth. Based on the F test, it can be seen that local revenue, general allocation funds, profit sharing funds have a simultaneous effect on economic growth.]]>
<![CDATA[Pengaruh Modal, Tenaga Kerja, dan Luasan Lahan terhadap Pendapatan Petani Padi di Desa ]]>
<![CDATA[Diyah Kusmiyati]]>;
<![CDATA[Wikan Budi Utami]]>;
<![CDATA[Suprihati]]>
<![CDATA[ Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 2 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis ]]>
Publisher : <![CDATA[Nur Science Institute ]]>
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DOI: 10.53088/jikab.v1i2.13
<![CDATA[The purpose of this study was to determine the effect of capital, labor, and land area on the income of rice farmers in Brangkal Karanganom Village, Klaten. The type of primary data used in this research is descriptive analysis method, assumption test and hypothesis testing using multiple linear regression analysis. The results of the simultaneous study of the variables of capital, labor, and land area have a positive effect on farmers' rice income in Brangkal Karanganom Village, Klaten, then the results of partial testing of the capital variable on income have no positive and significant effect, then for the labor variable on income produces there is a positive and significant effect of labor on the income of rice farmers and the last is the variable of land area on income there is a positive and significant effect of land area on the income of rice farmers in Brangkal Karanganom Village, Klaten.]]>
<![CDATA[Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan pada Perusahaan Manufaktur di BEI Tahun 2017-2020 ]]>
<![CDATA[Putri Bunga Leani]]>;
<![CDATA[Desy Nur Pratiwi]]>;
<![CDATA[Wikan Budi Utami]]>
<![CDATA[ Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 3 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis ]]>
Publisher : <![CDATA[Nur Science Institute ]]>
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DOI: 10.53088/jikab.v1i3.27
<![CDATA[This study aims to determine the significance of the effect of managerial ownership, institutional ownership, independent ownership, and audit committee on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018–2020. The type of data in this study is secondary data (quantitative). The total population in this study was 201 companies in the consumer goods industry for the period 2018-2020. The number of samples used in this study were 55 companies, using purposive sampling method and multiple regression linear data analysis. Data were processed using SPSS 23. Simultaneous test results show that managerial ownership, institutional ownership, independent ownership, and audit committee have a significant effect on the company's financial performance. The results of the partial test show that only the independent ownership variable has a significant effect on the company's financial performance, while managerial ownership, institutional ownership, and the audit committee have no significant effect on the company's financial performance.]]>
<![CDATA[Faktor Yang Mempengaruhi Auditor Switching Pada Sektor Industri Barang Konsumsi Di BEI Tahun 2017-2020 ]]>
<![CDATA[Dewi Larasati]]>;
<![CDATA[Suhesti Ningsih]]>;
<![CDATA[Wikan Budi Utami]]>
<![CDATA[ Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 1 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis ]]>
Publisher : <![CDATA[Nur Science Institute ]]>
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DOI: 10.53088/jikab.v2i1.28
<![CDATA[The purpose of this research was to prove and analyze the empirical evidence of factors that have influenced on auditor switching in manufacturing companies in the consumer goods industry sector listed on the Bursa Efek Indonesia (BEI) on periode 2017 – 2020. Variables being used on this reseacrh were audit delay, KAP size, and management change. The sampling method used is the purposive sampling method. Samples of this reseach was 19 companies in consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) on 2017-2020. The sampling method used is purposive sampling method. The research sample was 19 companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2017-2020 so that in a 4 yearperiod a sample of 76 companies was obtained. The data analysis method used is descriptive statistical analysis and classical assumption test analysis. To test the hypothesis using multiple linear regression analysis, F test, t-test and the coefficient of determination test. Based on the results of data processing using the F test method, it is knwon that audit delay, KAP size and management change simultaneously affect auditor switching. Meanwhile, based on the results of the t-test processing, it is known that audit delay has no significant efferct on auditor switching, while the size of KAP and management turnover has a significant effect on auditor switching.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Manufaktur Sektor Barang Konsumsi di BEI Periode 2017-2020 ]]>
<![CDATA[Anisa Diah Febriani]]>;
<![CDATA[Wikan Budi Utami]]>;
<![CDATA[M. Gunawan Setyadi]]>
<![CDATA[ Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 1 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis ]]>
Publisher : <![CDATA[Nur Science Institute ]]>
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DOI: 10.53088/jikab.v2i1.29
<![CDATA[This study aims to examine the effect of dividend policy, debt policy, and profitability on firm value in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. Based on the purposive sampling method, the total research sample was 112 companies with 4 years of research. The type of data used in this research is secondary data, in the form of financial statements of manufacturing companies in the consumer goods sector. Data analysis in this study used multiple linear regression using the SPSS statistical test tool. Simultaneous test results show that dividend policy, debt policy, and profitability have a significant effect on firm value. The partial test results show that the dividend policy variable has no effect on firm value. While the policy of debt and profitability affect the value of the company]]>
