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The Impact Of Psak 72 Implementation On Financial Performance In The Pandemic Time Covid-19 (Empirical Study On Real Estate Companies Registered In Indonesia Stock Exchange) Rahayu, Duwi Rahayu; Rahmawati, Imelda Dian; Rini, Dina Dwi Oktavia
SENTRALISASI Vol 10, No 1 (2021): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v10i1.1157

The purpose of this study is to examine the impact of the implementation of PSAK 72 on financial performance during the Covid-19 pandemic (empirical study of real estate companies listed on the Indonesian stock exchange). This research is a quantitative research, where the data used are secondary data in the form of financial statements of real estate companies. The sample of this study is a real estate company that provides periodic financial reports on the Indonesia Stock Exchange in 2019 and the second quarter of 2020 with a total of 46 sample companies. The results of the study indicate that PSAK 72 has a significant negative effect on the liquidity ratio, profitability ratio, activity ratio, and market ratio, while the implementation of PSAK 72 has no significant effect on the solvency ratio. This show, although the implementation of PSAK 72 has had a significant negative effect, companies have started to prepare for the implementation of PSAK 72 by conducting evaluations, adaptations and training for employees before actually implementing PSAK 72. The meaning of not fully implementing PSAK 72 has a negative impact on real estate company earnings, because the implementation of these standards was also followed by the Covid-19 pandemic which also resulted in a decrease in income for companies.

Dampak Perubahan PSAK Terhadap Kompetensi Dosen dan Tingkat Pemahaman Mahasiswa di Prodi Akuntansi Universitas Muhammadiyah Sidoarjo Duwi - Rahayu; Imelda Dian Rahmawati; Bayu Hari Prasojo
BALANCE: Economic, Business, Management and Accounting Journal Vol 18, No 1 (2021): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v18i1.4949

ABSTRACT The purpose of this study was to determine the impact of changes in PSAK on the competence of lecturers and the level of understanding of students in the Accounting Study Program, University of Muhammadiyah Sidoarjo. The impact of changes in PSAK should be balanced with an increase in the ability of accounting lecturers in higher education to support learning materials that are in sync with the world of work, so an increase in lecturer competence is needed. Furthermore, the level of understanding of accounting students also needs to be updated, to support increased knowledge of standard changes, namely the latest PSAK, amended PSAK and revised PSAK. This research is a quantitative study. The method used in data collected in this study is distributing questionnaires that are processed using SmartPLS 3. The data that can be obtained are 100 respondents. The results of this study are the impact of changes in PSAK affects the competence of lecturers, and the impact of changes in PSAK also affect the level of understanding of students. Keywords : Impact of PSAK changes; competency of lecturers; level of understanding of studentsCorrespondence to : duwirahayu@umsida.ac.id ABSTRAKTujuan penelitian ini adalah untuk mengetahui dampak perubahan PSAK terhadap kompetensi dosen dan tingkat pemahaman mahasiswa Program Studi Akuntansi Universitas Muhammadiyah Sidoarjo. Dampak perubahan PSAK hendaknya diimbangi dengan peningkatan kemampuan dosen akuntansi di perguruan tinggi dalam mendukung materi pembelajaran yang sinkron dengan dunia kerja, sehingga diperlukan peningkatan kompetensi dosen. Selanjutnya tingkat pemahaman mahasiswa akuntansi juga perlu diperbarui, untuk mendukung peningkatan pengetahuan tentang perubahan standar yaitu PSAK terbaru, PSAK amandemen dan PSAK revisi. Penelitian ini merupakan penelitian kuantitatif. Metode yang digunakan dalam pengumpulan data dalam penelitian ini adalah dengan menyebarkan kuesioner yang diolah menggunakan SmartPLS3. Data yang dapat diperoleh sebanyak 100 responden. Hasil penelitian ini adalah dampak perubahan PSAK berpengaruh terhadap kompetensi dosen, dan dampak perubahan PSAK juga berpengaruh terhadap tingkat pemahaman mahasiswa.Kata Kunci : Dampak perubahan PSAK; kompetensi dosen; tingkat pemahaman siswa

The Impact Of Psak 72 Implementation On Financial Performance In The Pandemic Time Covid-19 (Empirical Study On Real Estate Companies Registered In Indonesia Stock Exchange) Duwi Rahayu Rahayu; Imelda Dian Rahmawati; Dina Dwi Oktavia Rini
SENTRALISASI Vol. 10 No. 1 (2021): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v10i1.1157

The purpose of this study is to examine the impact of the implementation of PSAK 72 on financial performance during the Covid-19 pandemic (empirical study of real estate companies listed on the Indonesian stock exchange). This research is a quantitative research, where the data used are secondary data in the form of financial statements of real estate companies. The sample of this study is a real estate company that provides periodic financial reports on the Indonesia Stock Exchange in 2019 and the second quarter of 2020 with a total of 46 sample companies. The results of the study indicate that PSAK 72 has a significant negative effect on the liquidity ratio, profitability ratio, activity ratio, and market ratio, while the implementation of PSAK 72 has no significant effect on the solvency ratio. This show, although the implementation of PSAK 72 has had a significant negative effect, companies have started to prepare for the implementation of PSAK 72 by conducting evaluations, adaptations and training for employees before actually implementing PSAK 72. The meaning of not fully implementing PSAK 72 has a negative impact on real estate company earnings, because the implementation of these standards was also followed by the Covid-19 pandemic which also resulted in a decrease in income for companies.

The Effect of Sustainable Professional Education (Ppl) and Auditor's Experience On Audit Expertise On Public Accounting Professions In Surabaya. Risa Sofiyanti; Imelda Dian Rahmawati
Academia Open Vol 6 (2022): June
Publisher : Universitas Muhammadiyah Sidoarjo

Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris mengenai Pengaruh Pendidikan Profesional Berkelanjutan dan Pengalaman Auditor terhadap Keahlian audit Pada Profesi Akuntan Publik di Surabaya. Populasi yang digunakan dalam penelitian ini adalah seluruh auditor KAP di Kota Surabaya. Metoda sampling yang digunakan adalah probability sampling, yaitu pemilihan sampel berdasarkan kemudahan, sehingga penulis mempunyai kebebasan untuk memilih sampel yang cepat dan mudah. Dalam penelitian ini variabel dependen yang digunakan adalah keahlian audit, sedangkan variabel independen terdiri dari Pendidikan Profesional Berkelanjutan PPL dan Pengalaman auditor.Teknik analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pendidikan profesional berkelanjutan tidak berpengaruh dan tidak signifikan terhadap keahlian audit.

Analysis of the Calculation of Fixed Assets Depreciation Methods Between PSAK and the Taxation Law and Its Implications for Financial Statements (Case Study at Pt. Prima Beton Bangun Persada). Yona Novia Nur Chumaidah; Imelda Dian Rahmawati
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

In the face of a business world whose competition is getting tougher, a company is required to have a goal that will maintain the survival of the company, in achieving these goals, the company must be able to move the wheels of the company well, the goal of each company is to achieve optimal returns on the investment it invests. , while the investment is in the form of fixed assets. This study aims to determine the implications of the financial statements resulting from the existing depreciation method. The depreciation method used is the straight-line depreciation method, the double-declining balance depreciation method, and the total year depreciation method. The data used in this study are primary data, companies for the 2016 & 2017 financial reporting period. By using the straight-line depreciation method the implications in the Financial Statements, especially on the profit generated, experience and fluctuate or fluctuate packs that can go up or down, using the method double-declining balance depreciation the resulting profit experiences a fluctuating or variable impact, it can increase or decrease, and by using the depreciation method the number of years profit has a fluctuating impact but the depreciation value increases with this method the percentage difference is very large and cannot be used as a basis for determining cost of depreciation

Analysis of Bank's Financial Health Level Using the Risk Based Bank Rating Method Study on Islamic Banks Listed on the Indonesia Stock Exchange 2014-2019 M. Fatkhul Udin; Imelda Dian Rahmawati
Academia Open Vol 3 (2020): December
Publisher : Universitas Muhammadiyah Sidoarjo

Penelitian inibertujuan untuk mengetahui kinerja keuangan Bank Syariah yang terdaftar di BEI tahun 2014-2019 menggunakan metode penilaian kesehatan yaitu metode Risk BasedBankRating (RBBR) sesuai dengan SE BI No. 13/24/DPNP25 Oktober 2011 yang digambarkan dengan RGEC. RGEC terdiri dari aspek Risk (Risiko), aspek Good Corporate Governance (GCG), aspek Earnings dan aspek Capital. Penelitian ini termasuk dalam jenis penelitian kuantitatif dengan menghitung rasio yang ada pada aspek risiko(LDR dan NPL), aspek earnings (ROA dan ROE)dan aspek capital (CAR), penelitian ini menggunakan data publikasi laporan keuangan tahunan Bank Syariah yang terdaftar di BEI tahun 2014-2019. Teknik samplingyang digunakan adalah sampel jenuh dengan mengambil seluruh populasi sehingga diperoleh jumlah sampelempat Bank Syariah yaitu Bank Mandiri, Syariah, BNIS, BRIS, Mega Syariah ,Muamalat dan Panin Syariah. Hasil penelitian dapat disimpulkanbahwa kinerjaBank Syariah dalamkondisi yang baik. Hasil penelitian, aspek risiko (LDR daan NPL) diperoleh Bank Mandiri dan BRIS, aspek GCG diperoleh BRIS,aspek earnings (ROA dan ROE) diperoleh BRIS dan aspek capital (CAR) diperoleh BRIS.

The Effect of Intellectual Capital Disclosure on the Cost of Equity in Islamic Banking Rini Pradianingsih; Imelda Dian Rahmawati
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

The purpose of this study is to determine the effect of disclosure of intellectual capital in which there are variables of human capital, structural capital, and relational capital on the cost of equity in Islamic banking. The population determined in the study includes all Islamic banking companies registered with Bank Indonesia for the 2017-2019 period. The technique used for sampling in this research is purposive sampling technique. The types of data used in this study are earnings per share (EPS), book value per share (BVPS), stock prices and company disclosures regarding intellectual capital contained in the annual reports of Islamic banking. Sources of data obtained from the official website of each Islamic banking company. Data collection techniques were carried out using the documentation method. The data analysis technique used multiple regression analysis using a statistical tool in the form of SPSS version 25. The results of the study stated that human capital had no effect on the cost of equity, while structural capital and relational capital had an effect on the cost of equity.

Analysis Of Accounting Information For The Purchase Of Raw Materials And Inventory Of Raw Materials Ismul Wahyu Riski; Imelda Dian Rahmawati
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

This research was conducted with the aim of proving the implementation of the accounting system for raw material inventories and purchasing of raw materials at the charcoal company PT. Karang Pilang Agung, in addition to monitoring problems that occur in accounting system at PT. Karang Pilang Agung, and to analyze whether the accounting information system for purchases, raw material inventory applied by PT. Karang Pilang Agung is in accordance with the accounting information system theory. In this research, qualitative approach was used. The data methods used were interviews, documentation, and observation. The interview method is used to find more in-depth information with the stage of giving questions to the general section and the expert section. The documentation method is used to corroborate the data in the triangulation process. The observation method is used to collect data with information notes during the research directly in the factory. The data analysis technique used is qualitative with the triangulation method. The results showed that the accounting information system for raw material inventory applied at PT. Karang Pilang Agung has been going well. This is evidenced by the selection of each supplier, and checking the quantity and specifications of raw materials or goods that come by involving various functions with their respective duties and responsibilities and have been equipped with documents that can be accounted for. The results of the research on the accounting information system for the purchase of raw materials are also going very well, with the Quality Control (QC) section and also each new supplier will be selected according to company criteria.

Effect of Leverage, Liquidity, Intensity of Fixed Assets, and Company Size on Tax Aggressiveness Nurindah Rizkyah Safitri; Imelda Dian Rahmawati
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to analyze the Effect of Leverage, Liquidity, Fixed Asset Intensity, and Firm Size on Tax Aggressiveness (Study on Consumer Goods Industrial Sector Companies Listed on the Indonesia Stock Exchange 2016-2019 Period). The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 26 companies in the Consumer Goods Industry Sector listed on the IDX in the 2016-2019 period. The data used is secondary data. The data analysis method used in this study is Multiple Linear Regression with the help of the SPSS 23 analysis tool. The results of this study indicate that Leverage Affects Tax Aggressiveness in Consumer Goods Industry sector companies for the 2016-2019 period. Liquidity Affects Tax Aggressiveness in Companies in the Consumer Goods Industry sector for the 2016-2019 period. Intensity of Fixed Assets Affects Tax Aggressiveness in Consumer Goods Industry sector companies for the 2016-2019 period. Company Size Affects Tax Aggressiveness in Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange for the 2016-2019 Period

Analysis of the Influence of Good Corporate Governance on the Performance of Indonesian Islamic Banks in View from Maqashid Syariah 2015-2019 Mochamad Munthaha Firrizqi; Imelda Dian Rahmawati
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

The purpose of this study was to determine and analyze the effect of of good corporate governance as proxied by the board of commissioners, board of directors, audit committee and institutional ownership on the performance of Islamic banks in terms of Islamic maqashid. Another research objective is to determine the ranking of Islamic commercial banks in 2015-2019. The research was conducted using quantitative methods with multiple linear regression analysis techniques. The study was conducted using 10 samples with the amount of data observed as many as 50 financial reports. The results showed that the audit committee had a significant effect on the performance of Islamic banks, while the board of commissioners, board of directors and institutional ownership had no significant effect on the performance of Islamic banks. Simultaneously, it shows that good corporate governance has a significant effect on the performance of Islamic banks period 2015-2019.

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