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EFEKTIVITAS MUATAN DALAM PENGAJARAN MATA KULIAH AKUNTANSI KEUANGAN DAN PENGAUDITAN SEBAGAI SALAH SATU ALTERNATIF DALAM MEWUJUDKAN BERKURANGNYA KASUS EXPECTATION GAP Sapariyah, Rina Ani
JURNAL MANAJEMEN SUMBER DAYA MANUSIA Vol 7, No 1 (2013): Manajemen Sumber Daya Manusia
Publisher : Universitas Slamet Riyadi

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Abstract

This research has correlation with Lesson Financial accounting and Accountancy Inspection/Auditing, and in this research is aimed to know the content of effectiveness instruction of Financial Accounting and Accountancy Inspection/auditing in lessening or eliminate gap expectation that exist in business world. This research use survey method which is in form of questioner, population taken from public accountant which practice as auditor in Surakarta region and S1 of Accountancy STIE-AUB Surakarta student. Responder divided to two comparison, first comparison is between student which has not yet taken Lesson of Auditing with student which have taken Lesson of Auditing, while second comparison is between student which have taken Auditing lesson with Auditor. Variables that researched are performance attribute, communications and responsibility result of audition. data examination is conducted after data tested its kolmogorof smirnov, validity test use the correlation of moment product and reliability test use cronbach alpha Result of normality test show abnormal value with < 0,05 that make the testing data is needed using non parametric statistic test, in this thesis writer choose Mann Whitney U. Validity test show Valid with value> r tables (0,159). Reliability test show Capable with value to the 0,600. Examination of data Statistical using non parametric Mann Whitney from the third variable of first comparison is performance attribute 0,737 > 0,05 (not significant), auditor responsibility 0,446 > 0,05 (not significant), the communication of the auditing result is 0,000 < 0,05 (significant). The second comparison shows 0,001 < 0,05 (significant) for the attribute of performance, 0,738 > 0,05 (not significant) for the Auditor responsibility and for the communication of auditing result 0,000 < 0,05 (significant). From those numbers we can conclude that Auditing lesson is less effective to reduce expectation gap for performance attribute variables and communication of auditing result, meanwhile for whom auditor responsible, expectation gap can be reduced. Keywods: Expectation Gap, Financial Accounting, Auditing
KINERJA KARYAWAN BAGIAN AKUNTANSI DENGAN DIMENSI TEKNOLOGI AKUNTANSI (Studi Pada Bank Perkreditan Rakyat di Karanganyar) Sapariyah, Rina Ani; Wahyudi, Ridwan; Setyorini, Yanti
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Publisher : STIE AUB Surakarta

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Abstract

This research aims to provide empirical evidence of significance performance of Accounting Department with Dimention of Accounting Technology with variabel of  effect of use information technology , effectiveness of accounting information system , task conformity and internal control System to employee performance (study at Rural Banks in Karanganyar District). The data obtained in the form of primary data from 7 BPRs in Karanganyar District. The population in this research is employees of accountancy / finance, credit admin, teller and customer service that use information technology and accounting information system in completion of its work at the Rural Bank in Karanganyar Regency. Sampling using purposive sampling method. The number of samples collected was 80 respondents. Test instruments used in this study using the test reliability and validity test. Classic assumption test consisting of normality test, multicolinearity and heteroskedastisitas, while for testing hypothesis in this research using multiple linear regression test, t test and coefficient of determination test (Test R2). The results of the classical assumption test show that this study is normally distributed, Does not occur multicolinearity and does not occur heteroscedasticity . The result of the analysis testing shows that the variable use  of information technology has a positive and significant effect on employee performance, the effectiveness of accounting information system has a positive and significant effect to employee performance and conformance task  has a positive and significant impact to employee performance. The result of determination coefficient test (Test R2) independent variable able to explain the dependent variable equal to 42,9% while the remaining 57,1% influenced by other factor not examined.Keywords:   Use   Of   Information  Technology,  Effectiveness  Of  Accounting  Information  System, Task  Conformity,   Internal  Control  System,  Employee Performance.
KINERJA KEUANGAN PERBANKAN SYARIAH DENGAN DIMENSI PROFITABILITAS Khristiana, Yenni; Sapariyah, Rina Ani
ProBank Vol 3, No 1 (2018)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v3i1.251

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris bahwa Capital Adequacy Ratio, Biaya Operasional Pendapatan Operasional, Dana Pihak Ketiga, Non Performing Financing dan Financing to Deposit Ratio (FDR) berpengaruh signifikan terhadap pofitabilitas (ROA) Bank Umum Syariah di Indonesia yang go public pada tahun 2013-2016. Selain itu untuk membantu pihak perbankan dalam pengambilan keputusan dalam perusahaan, dan untuk menilai apakah tujuan yang ditetapkan perusahaan telah tercapai, sehingga kepentingan investor, kreditor dan pemegang saham dapat terpenuhi. Penelitian ini merupakan penelitian deskriptif kuantitatif. Lingkup penelitian yang digunakan adalah Bank Umum Syariah di Indonesia yang terdaftar di BEI periode tahun 2013-2016  Populasi semuaBank Umum  syariah di Indonesia yang terdaftar di BEI periode tahun 2013-2016 sebanyak 12 Bank Umum Syariah. Pengambilan sampel dengan metode purposive sampling memilihsampel dengan tujuan tertentu secara subyektif peneliti sesuai kriteria-kriteriayang ditetapkan dan harus dipenuhi oleh sampel. Jumlah sampel dalam penelitian ini berjumlah 11 Bank Umum Syariah di Indonesia periode tahun 2013-2016. Data yang diambil adalah data sekunder berupa laporan keuangan perusahaan Bank Umum Syariah dan terdaftar di Bursa Efek Indonesia. Data hasil penelitian dianalisis dengan teknik uji statistic deskriptif, uji linieritas, uji hipotesis (uji t, uji F, koefesien determinasi dan korelasi). Metode analisis yang digunakan adalah regresi linier berganda. Hasil pengujian hipotesis penelitian ini menunjukan bahwa variabel CAR berpengaruh negatif dan signifikan, variabel BOPO berpengaruh negatif dan signifikan, variabel DPK berpengaruh negative dan tidak signifikan, variabel NPF berpengaruh negatif dan signifikan, dan variabel Financing to Deposit Ratio (FDR) berpengaruh positif dan signifikan terhadap tingkat profitabilitas (ROA).Kata kunci: Profitabilitas (Return On Asset), Capital Adequacy Ratio, Biaya Operasional Pendapatan Operasional, Dana Pihak Ketiga, Non Performing Financing, Financing to Deposit Ratio (FDR)
THE PREDICTION OF BANKRUPTCY WITH MODEL GROVER, ALTMAN Z-SCORE, AND ZAVGREN LOGIT IN COMPANY RETAIL RELEASE REGISTERED IN BEI " (2014-2016) Anis Nindriyani; Rina Ani Sapariyah; Septiana Novita Dewi
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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Abstract

This research aims to provide empirical evidence that: there is a difference between the model of Grover Altman Z-Score, and Zavgren Logit on Retail Company. The sample used in this research is Retail Company listed in BEI 2014-2016 by using purposive sampling method. The types and sources of data used are secondary data in the form of financial reports published and downloaded from the official website IDX. the analytical techniques used to measure the potential for bankruptcy are Grover, Altman Z-Score, and Zavgren Logit models. The determination of the differences between the models is One Way Anova Kruskal-Wallis Test and Mann Whitney  U Test . The result of the research with Grover model shows 1 company entering bankrupt category and 16 companies entering category not bankrupt. Altman Z-Score model shows 1 company entering the category of bankruptcy, 9 companies enter the category of vulnerable and 7 companies enter the healthy category. Zavgren Logit model shows 6 companies enter the category of vulnerable and 11 companies enter the healthy category. One Way Anova Kruskal-Wallis test results  a significant difference from the three models in predicting of bankruptcy Retail companies. Man Whitney U Test test results show there is no significant difference in the Grover-Zavgren Logit model and there are significant differences between the Altman Z-Score - Zavgren Logit models and Grover - Altman Z-Score.Keywords: Bankruptcy, Grover, Altman Z-Score, Zavgren Logit
RETURN ON ASSET, DEBT TO EQUITY RATIO, PRICE EARNING RATIO, KURS DAN INFLASI TERHADAP HARGA SAHAM Rina Ani Sapariyah; Yenni Khristiana; Juwanto Juwanto
ADVANCE Vol 4, No 1 (2017): March
Publisher : STIE AUB Surakarta

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Abstract

The Empirical purpose in this study are influence determined significant Return On Asset (ROA) variable, Debt to Equity Ratio (DER), Price Earning Ratio (PER), Inflation and a rate of exchange about Price stock. The Population in this study all commercial banks in Indonesia are listed on the Stock Exchange. The Sample in this study 10 commercial banks company are listed on the Stock Exchange period 2012-2016. The Sample in this study used purposive sampling method, criteria by commercial bank company who have totally asset more than 100 triliun during monitoring periods. The study used analisis test such as classic assumption test, multiple linier regression analysis and hypothesis test. The classic assumption test showed data in this study are normal distribution, did not happen multikolinieritas, autokorelation and heterokesdesitas. The study multiple liniar regression showed ROA, DER, Inflation and a rate of exchange variable positive and significant impact on the price stock, PER showed positive but not significant on the price stock. The t test showed that ROA,DER, Inflation and a rate of exchange variable possitif significant effect on the price stock, PER variable possitive not significant on the price stock and inflation variable negative significant effect on the price stock.Keywords: Return On Asset, Debt to Equity Ratio, Price Earning Ratio, Kurs, Inflasi, Harga Saham
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH MERGER PADA PERUSAHAAN PUBLIK DI INDONESIA (Studi Pada Perusahaan Go Public Terdaftar di BEI) Lelly Yanti Arumdalu; Rina Ani Sapariyah; Tri Widianto
AKTUAL Vol 3, No 1 (2018): July
Publisher : STIE AUB Surakarta

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This study aims to provide empirical evidence that there are significant differences in the Current Ratio, Debt to Equity Ratio, Total Assets Turn Over, Retun on Assets and Net Profit Margin before and after the merger and there are significant differences in financial performance (CR, DER, TATO, ROA and NPM together) before and after the merger. The population in this study amounted to 13 companies that go public. The sample selection using census method so that the samples obtained amounted to 13 companies that go public. The data used are the company's financial statements 3 years before the merger (2010,2011,2012) and 3 years after the merger (2014,2015,2016).Methods of analysis used is the test of normality, Paired Sample T-Test and Multivariate Test. The test results using paired samples t-test asserts that the Current Ratio shows no significant differences before and after the merger, Debt to Equity Ratio shows no significant differences before and after the merger and Net Profit Margin shows no significant differences before and after the merger, while Total Assets Turn Over indicates there is a significant difference before and after the merger and Return on Assets showed there are significant differences before and after the merger. The results of multivariate testing test stated that there were significant differences on the overall financial performance before and after the merger.Keywords: Mergers, Financial Performance, Current Ratio, Debt to Equity Ratio, Total Assets Turn Over, Return on Assets, Net Profit Margin.