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All Journal PERMANA Proceeding Seminar LPPM UMP Tahun 2014 E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Kajian Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Inovasi Ekonomi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Mattawang: Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi JABKO: Jurnal Akuntansi dan Bisnis Kontemporer
Aminul Fajri
Universitas Pancasakti Tegal
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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Journal : PERMANA

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PRAKTIK-PRAKTIK CREATIVE ACCOUNTING Fajri, Aminul
PERMANA Vol 5, No 1 (2013): Agustus
Publisher : PERMANA

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Abstract

There are many consequences in creative accounting. In an economic perspective, creative accounting is influenced by economic framework that aims for self-interset. This can only be done if it does not conflict with Generally Acceptable Accounting Principles (GAAP). Creative accounting is triggered by the pressure that the entities must be in profit to attract investors and resources. But this is more directed at deception or fraud in accounting practices. Is creative accounting is illegal or could be justified. Perceptions of creative accounting is still a thing that the pros and cons. Creative accounting is applied by the company because of some conditions, such as variations in accounting principles, in the context of the application of aggressive accounting principles (aggressive accounting), in the context of earnings management, financial reporting that really distorted (outright fraudulent financial reporting). Key words : Creative accounting, aggresive accounting, earnings management, outright fraudulent financial reporting.
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERGABUNG DALAM SAHAM LQ45 Astuti, Neni; Fajri, Aminul
PERMANA Vol 6, No 1 (2014)
Publisher : PERMANA

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Abstract

The purpose of this study is to examine and analyze empirically the influence ofintellectual capital (VAIC) on financial performance which proxied by return on equity ratio (ROE). Samples were financial statements of the companies belonging to the LQ45 stocks in 2010-2013. It can be concluded that the VACA and STVA effect on financial performance (ROE).This study proved that the intellectual capital have an important role for thecreation of financial performance and high market value. Therefore, managers should improve the efficiency of physical capital, the efficiency of the employees management, organizational management and efficiency of the company to improve its financial performance and market value. In the selection of the investment, the investor can use the value of the three elements of intellectual capital to choose which company has the potential to produce good financial performance and high market value.Key Words : intellectual capital, VAIC, VACA, VAHU, STVA, financial performance (ROE)
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERGABUNG DALAM SAHAM LQ45 Astuti, Neni; Fajri, Aminul
PERMANA Vol 6, No 2 (2015)
Publisher : PERMANA

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Abstract

The purpose of this study is to examine and analyze empirically the influence of intellectual capital (VAIC) on financial performance which proxied by return on equity ratio (ROE). Samples were financial statements of the companies belonging to the LQ45 stocks in 2010-2013. It can be concluded that the VACA and STVA effect on financial performance (ROE).This study proved that the intellectual capital have an important role for the creation of financial performance and high market value. Therefore, managers should improve the efficiency of physical capital, the efficiency of the employees management, organizational management and efficiency of the company to improve its financial performance and market value. In the selection of the investment, the investor can use the value of the three elements of intellectual capital to choose which company has the potential to produce good financial performance and high market value.Keywords: intellectual capital, VAIC, VACA, VAHU, STVA, financial performance (ROE)
PRAKTIK-PRAKTIK CREATIVE ACCOUNTING Fajri, Aminul
PERMANA Vol 5, No 1 (2013): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.28 KB)

Abstract

There are many consequences in creative accounting. In an economic perspective, creative accounting is influenced by economic framework that aims for self-interset. This can only be done if it does not conflict with Generally Acceptable Accounting Principles (GAAP). Creative accounting is triggered by the pressure that the entities must be in profit to attract investors and resources. But this is more directed at deception or fraud in accounting practices. Is creative accounting is illegal or could be justified. Perceptions of creative accounting is still a thing that the pros and cons. Creative accounting is applied by the company because of some conditions, such as variations in accounting principles, in the context of the application of aggressive accounting principles (aggressive accounting), in the context of earnings management, financial reporting that really distorted (outright fraudulent financial reporting). Key words : Creative accounting, aggresive accounting, earnings management, outright fraudulent financial reporting.
Co-Authors Abdulloh Mubarok Dewi Indriasih Diah Purwatiningrum Dien Noviany Rahmatika Dinda Febriana Eva Anggra Yunita Gunistiyo Hana Yusriani Jaka Wasito Jaka Waskito Jefly Mandala Putra Mahben Jalil Mulyantini, Sri Neni Astuti Niken Ayu, Niken Rissa Rosita Septi Mulyana Setyowati Subroto Suliyanto Suwandi Suwandi Syarifa Nur Mutiara Wanti Tabrani Tasya Maulida Wreda Adi Irawan