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All Journal AFEBI Accounting Review JURNAL AKUNTANSI
Maman Suherman
Universitas Siliwangi
Economics, Econometrics & Finance Social Sciences

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PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP KUALITAS PELAYANAN PUBLIK (SURVEI PADA DINAS DAERAH KOTATASIKMALAYA) Iwan Hermansyah; Rani Rahman; Maman Suherman
JURNAL AKUNTANSI Volume 13, Nomor 1, Januari-Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

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Abstract

Tujuan penelitian ini  untuk mengetahui : (1) Penerapan Akuntabilitas, Transparansi dan Kualitas Pelayanan Publik, (2) Hubungan  Akuntabilitas dengan  Transparansi, (3) Pengaruh Akuntabilitas dan Transparansi secara parsial terhadap Kualitas Pelayanan Publik.(4) Pengaruh Akuntabilitas dan Transparansi secara simultan l terhadap Kualitas Pelayanan Publik. Metode penelitian yang digunakan adalah metode deskriptif analisis dengan pendekatan survei. Alat analisis yang digunakan adalah analisis jalur (path analysis). Pengujian hipotesis secara parsial dengan menggunakan uji t dan secara simultan dengan menggunakan uji F dengan tingkat signifikan (α = 0,05). Hasil penelitian menunjukan bahwa : (1) Akuntabilitas, Transparansi dan Kualitas Pelayanan .Publik telah dilaksanakan dengan baik. (2) Hubungan antara akuntabilitas dengan transparansi mempunyai hubungan yang positif dan signifikan , (3) Pengaruh Akuntabilitas dan Transparansi secara parsial berpengaruh signifikan terhadap Kualitas Pelayanan Publik, (4) Pengaruh akuntabilitas dan transparansi  secara simultan berpengaruh signifikan terhadap kualitas pelayanan publik.
DETERMINANTS OF SHARIA INSURANCE COMPANY PROFITABILITY Maman Suherman; Irman Firmansyah; Medina Almunawwaroh
AFEBI Accounting Review Vol 4, No 1 (2019)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.484 KB) | DOI: 10.47312/aar.v4i01.222

Abstract

The growth of sharia insurance in Indonesia continues to occur. This is a sign that the people in Indonesia have good risk management because the company's growth is supported by the increase in customers in sharia insurance companies. This condition must be supported again by the conditions in which the company has a good performance, so the company must find a way to continue to improve its performance. This study is aimed to determine the effect of leverage, firm size, and company age on the financial performance of sharia companies. The method used is through quantitative research using multiple regression. The method of data collection uses a purposive sampling technique carried out to all populations, namely all Islamic insurance companies in Indonesia from 2012 to 2018. The results of the study show that leverage and age of the company do not succeed in influencing financial performance, while firm size has a positive effect on financial performance. Therefore it is important for companies to continue to increase their assets, especially in collecting funds from the public as the company's ingredients in managing their finances to improve their financial performance.Keywords: Age, Financial Performance, Leverage, Size
DETERMINANTS OF SHARIA INSURANCE COMPANY PROFITABILITY Maman Suherman; Irman Firmansyah; Medina Almunawwaroh
AFEBI Accounting Review Vol. 4 No. 1 (2019): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v4i01.222

Abstract

The growth of sharia insurance in Indonesia continues to occur. This is a sign that the people in Indonesia have good risk management because the company's growth is supported by the increase in customers in sharia insurance companies. This condition must be supported again by the conditions in which the company has a good performance, so the company must find a way to continue to improve its performance. This study is aimed to determine the effect of leverage, firm size, and company age on the financial performance of sharia companies. The method used is through quantitative research using multiple regression. The method of data collection uses a purposive sampling technique carried out to all populations, namely all Islamic insurance companies in Indonesia from 2012 to 2018. The results of the study show that leverage and age of the company do not succeed in influencing financial performance, while firm size has a positive effect on financial performance. Therefore it is important for companies to continue to increase their assets, especially in collecting funds from the public as the company's ingredients in managing their finances to improve their financial performance.Keywords: Age, Financial Performance, Leverage, Size
Co-Authors Irman Firmansyah Iwan Hermansyah Medina Almunawwaroh Rani Rahman