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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Ilmiah Wahana Akuntansi
M. Yasser Arafat
Fakultas Ekonomi Unversitas Negeri Jakarta
Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Pemahaman Sistem Akuntansi Pemerintah Untuk Meningkatkan Pertanggungjawaban Keuangan Instansi Ratna Anggraini; Nuramalia Hasanah; Susi Indriani; M. Yasser Arafat; Marsellisa Nindito
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol 1 No 1 (2017): Jurnal Pemberdayaan Masyarakat Madani (JPMM)
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.199 KB) | DOI: 10.21009/JPMM.001.1.10

Abstract

The public demand for public transparency causes government accounting to be important. The greater the funds managed by the government the greater the demand for financial accountability as a form of financial transparency in government. The purpose of community service is firstly to understand the understanding of UNJ's financial department employees for the government accounting system, secondly to ensure the socialization of regulatory changes in the financial accountability of the institution is well understood by the finance staff, the third is to find solutions to the limited human resources that understand Accounting system of the financial section in the process of preparing financial statements.Participants attendes this training as many as 26 people, namely the representatives of the Central Finance Staff and Faculty of the State University of Jakarta, the results of the implementation of an understanding of the new government regulations on the preparation of financial statements and increasing the skills of participants in government financial accountability. Kewords: Government Accounting System, Institutional Accountability
The Concepts of Economic Resilience: An Information and Technology Based Assesment (Case Study of Micro and Small Enterprises in Jakarta) Dedi Purwana; M.Yasser Arafat Marsellisa Nindito; Diena Noviarini
Jurnal Ilmiah Wahana Akuntansi Vol 8 No 1 (2013): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstract

ABSTRACT This researchaimed to find out what explains the concepts of economic resilience through information and technology based assesment for the purpose of studying the micro and small enterprises in The Jakarta Province. In collecting the research datas, interviews were being conducted while the answers from the informants would lead the researchers’ conclusions. Thisresearch have resulted on confirmation that there is a growing trend of economic development in the community of micro and small industrial center as a way to enhance economic resilience. The Jakarta province should reinforce this kind and a like industrial center to build the strengths of the enterprises as economic stimulation to the community. Another result is in the terms of information and technology based assesment, we have found that the concepts of economic resilience could be achieved through the distribution of economic development in the attempt of increasing businesses’ productivity as the result of information and technology applications. Furthermore,the respectively regulation and laws coming from the authorities have provided the protection and guidence needed by the enterprises in the creation of economic development and long-term businesses’ growth. Keywords: stimulation, economic development, long-term businesses growth, information and technology based assesment
PENGARUH KREDIT MACET, LIKUIDITAS 7 NET INTEREST MARGIN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2009 – 2011 Dewita Kumalasari; M. Yasser Arafat
Jurnal Ilmiah Wahana Akuntansi Vol 9 No 1 (2014): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstract

Penelitian ini bertujuan untuk : 1) Mengetahui pengaruh kredit macet terhadap perusahaan laba, 2) Mengetahui pengaruh likuiditas terhadap perubahan laba, 3) Mengetahui pengaruh Net Interest Margin terhadap perubahan laba, 4) Menganalisis pengaruh kredit macet, likuiditas dan Net Interest Margin terhadap perubahan laba. Data dalam penelitian ini diambil dari perusahaan-perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama tiga tahun untuk periode 2009 sampai dengan 2011. Penelitian ini menggunakan metode purposive sampling. Sampel untuk penelitian ini terdiri dari 21 perusahaan yang memenuhi kriteria yang telah ditetapkan. Proksi yang digunakan untuk kredit macet dalam penelitian ini yaitu Rasio Non Performing Loan (NPL), untuk likuiditas dalam penelitian ini yaitu Rasio Loan to Deposit Ratio, untuk Net Interest Margin yaitu(NIM), dan untuk perubahan laba yaitu laba sebelum pajak tahun ini dibanding laba sebelum pajak tahun lalu. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis statistik dengan menggunakan program Statistical Product and Service Solution (SPSS) versi 17 dengan telah analisis regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa : 1) kredit macet mempunyai pengaruh negatif signifikan terhadap perubahan laba, 2) likuiditas mempunyai pengaruh negatif signifikan terhadap perubahan laba, 3) net interest margin mempunyai pengaruh positif terhadap perubahan laba, 4) kredit macet, likuiditas dan net interest margin secara simultan mempunyai pengaruh yang signifikanterhadap perubahan laba. Kata kunci : Kredit Macet, Likuiditas, Net Interest Margin dan Perubahan Laba.
PENGARUH LIKUIDITAS, LEVERAGE DAN EFEKTIFITAS KOMITE AUDIT TERHADAP PREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN GO PUBLIC SEKTOR REAL ESTATE DAN PROPERTY TAHUN 2007-2009 : METODE ALTMAN Z-SCORE M. Maulvi N.; M. Yasser Arafat
Jurnal Ilmiah Wahana Akuntansi Vol 9 No 2 (2014): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstract

The purpose is to know financial effectiveness in companies by using cash flow ratios as the tools of measurement. Research method that used is descriptive analysis, with collecting secondary data, searching data through library, cash flow analysis by using cash flow ratios and Trend From writing result can concluded that cash flow ratios could be the tools of measurement financial effectiveness and also could be a base and use for a making decision which can be used for next cash management case Key word: Effectiveness Financial, Cash Flow Ratios
PENGARUH MANAJEMEN LABA DAN UKURAN PERUSAHAAN TERHADAP BIAYA MODAL EKUITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Lisa Kurnia; M. Yasser Arafat
Jurnal Ilmiah Wahana Akuntansi Vol 10 No 1 (2015): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstract

Lisa Kurnia, 2015. The influence of the earning management and firm size againts the cost of equity capital at the manufacturing companies listed on the Indonesia Stock Exchange 2010-2012 period. This research aimed to (1) find out the influence of the earning management againts the cost of equity capital (COEC) at the manufacturing companies listed on the Indonesian Stock Exchange 2010-2012 period, (2) find out the influence of companies size againts the cost of equity capital (COEC) at the manufacturing companies listed on the Indonesian Stock Exchange 2010-2012 period. The population in the research were manufacturing companies of consumption goods industry which listed Indonesian stock exchange 2010-2012. Sample selection technique used was purposive sampling method. The sample of this research consist of 81 manufacturing company . The method used was multiple linear regression analysis. Based on the t test result show that earnings management and company size significantly and negatively related to the cost of equity capital. Keywords: earnings management, company size, cost of equity capital
The Influence of Corporate Governance Mechanism and Age of Company To Time Compliance of Financial Reporting (Empirical Study on Mining Sector Companies That Listed on Indonesia Stock Exchange in 2010-2012). Randi Hermawan Bulo; M. Yasser Arafat; Ratna Anggraini
Jurnal Ilmiah Wahana Akuntansi Vol 11 No 1 (2016): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstract

The objective of study examines the influence of mechanism corporate governance consist of managerial ownership and institutional ownership, and then age of company on timeliness of corporate financial reporting. This research represents the empirical test which used purposive sampling techniques in data collection. Data were collected using a secondary data of 28 from mining company listed in Indonesian Stock Exchange 2010-2012. Data analysis uses multiple regression with the program SPSS 16.00 version for windows. Results of hypothesis examination indicate there is influence between institutional ownership and age of company on Timeliness of Corporate Financial Reporting, and there is no influence between Managerial ownership on Timeliness of Corporate Financial Reporting. Keywords: Timeliness, Managerial Ownership, Institutional Ownership, Age of Company
Co-Authors Dewita Kumalasari Diena Noviarini Lisa Kurnia M. Maulvi N. Marsellisa Nindito Nuramalia Hasanah Purwana E.S., Dedi Randi Hermawan Bulo Ratna Anggraini Susi Indriani