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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Proceeding Fakultas Ekonomi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Students´ Journal of Accounting and Banking Equilibrium Proceeding SENDI_U Benefit: Jurnal Manajemen dan Bisnis Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Economics, Business and Accounting Research (IJEBAR) Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Titiek Suwarti
Fakultas Ekonomika Dan Bisnis, Universitas Stikubank
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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KONSERVATISMA AKUNTANSI DAN SENGKETA PAJAK PENGAHASILAN (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI) Kurniawan Pratama, 08.05.52.0154 Defry; Suwarti, Titiek
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Abstract

Problems in this study is whether the accounting conservatism effect on income tax disputes, as measured by the ratio of accounts receivable based on accounts payable, cash inflows to cash outflows, and the sale of the cost.The population in this study is a manufacturing company that went public and listed on the Stock Exchange. The sample used was 55 manufacturing companies. Type of data used was secondary data of every manufacturing company listed on the Indonesia Stock Exchange for three years ie 2009, 2010 and 2011. Data analysis technique used is multiple linear regression.The results of this study can be concluded that: (1) accounting conservatism affects the income tax disputes as measured by the ratio of accounts receivable to accounts payable (AR / AP). (2) The conservatism of accounting does not affect the income tax disputes as measured by the ratio of cash receipts to cash disbursements (CR / CD). (3) accounting conservatism affects the income tax disputes as measured by the ratio of the cost of sales (sales / exp).Keywords: konservatisma and income tax disputes
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM SYARIAH (Study pada Saham yang terdaftar di JII 2005-2010) Eko Supriyanto, 08.05.52.0103; Suwarti, Titiek
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study aims to provide empirical evidence, Factors - Factors affecting retrun Islamic stocks (study on stocks listed in JII (Jakarta Islamic index).Objects in this study is a company registered in the JII (Jakarta Islamix Index) in 2005 until 2010. The samples in this study were nine companies. The method used in the sampling is purposive sampling method. Statistical analysis tool used is multiple regression with a significance level.The results of the analysis said that earnings per share and return on investment have a significant and positive then hopotesis acceptable. While the debt to equity ratio and significant and positive effect of inflation, price-book value and the exchange rate is not significant then the hypothesis is rejected, firm size is not significant then the hypothesis is accepted.Keywords: Earnings per share, Retrun on investment, debt to equity ratio, price-book value, the size of the company, of inflation, exchange rates and stock returns sharia.
KAJIAN EMPIRIS DETERMINAN AKTIVA PAJAK TANGGUHAN Yuliyanti, 08.05.52.0100; Suwarti, Titiek
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study aims to analyze: the factors that may be considered or influence (predictor) on the balance of deferred tax assets. With this test are expected to obtain empirical evidence that a variable determinant of the deferred tax asset as the implementation of SFAS No. 46 on Accounting for Income Taxes.The population of this study is manufacturing companies listed on the Indonesia Stock Exchange in the year 2006-2010. There are 19 companies that could be used as study sample. Sample selection is done by purposive sampling method.The results showed that the independent variable (the future reversal of existing taxable temporary differences, tax strategy, operating income, cash flow, loss carryforward from temporary differences, other post employment benefits and market value) jointly affect the amount of deferred tax assets. However, only individual variables from temporary differences and the market value loss carryforward is positive and significant effect on the amount of deferred tax assets. Variable the future reversal of existing taxable temporary differences, tax strategy, operating income, cash flow and other post employment benefits not significantly affect the amount of deferred tax assets.Keywords: deferred tax assets, the future reversal of existing taxable temporary differences, tax strategy, operating income, cash flow, loss carryforward from temporary differences, other post employment benefits, the market value.
PROGRAM STUDI S1 AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS STIKUBANK SEMARANG 2012 Eni Setiyowati, 08.05.52.0094; Suwarti, Titiek
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study is a study that tested the profitability, company size and outsider ownership terhadapa period presentation and announcement period. Signal in accordance with the theory that an action taken by management to provide guidance to investors about how the management of the companys prospects look, with a signal - a signal success or failure of management (agent) who presented to the owner (principal).Based on the theory that the signal to see a signal - a signal success or failure of the company, the company tried to publish financial statements have been audited to the public in an  accurate and timely. In this study, this study used a purposive sampling and obtain samples of 279 samples of the company. By using multiple regression analysis to explain the relationship between these variables.The results of the test is the test statistic indicates only the size of the company are significantly negative effect on the presentation period, while profitability and outsider ownership does not affect the span of just presenting Retrieved ukuan companies are significantly negative effect on the announcement period, while profitabilias and outsider ownership does not affect the announcement periodKeywords: range of time of presentation, the announcement period, profitability, firm size, outsider ownership.
FAKTOR-FAKTOR YANG MEMPENGARUHI NON PERFORMING LOAN Laudita Duanty, 09.05.52.0125; Suwarti, Titiek
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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The purpose of this study to analyze the factors affecting the Non Performing Loan (NPL). These factors are Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Bank size (size). This study uses secondary data with the source data from the Indonesia Stock Exchange with the period 2008-2011. Sampling was purposive sampling method. Data analysis using classical assumptions, multiple linear regression analysis, the coefficient of determination, F test and t test with CAR, LDR, and size as the independent variable and (NPL) as the dependent variable. The results showed that the variable CAR no significant positive effect on NPL. While variable LDR significant positive effect on NPL. Variable Bank Size no significant negative effect on (NPL).Keywords: Non Performing Loan, Capital Adequacy Ratio, Loan to Deposit Ratio, Size Bank.
PENGARUH DPK, CAR, NPL, ROA, JUMLAH SBI TERHADAP PENYALURAN KREDIT Vina Roschiana, 09.05.52.0129; Suwarti, Titiek
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Research background by the emergence of a variety of risks that occur in bank lending increasing especially in commercial banks registered in BEI. therefore necessary to test factors that influence the amount of bank credit which includes deposits, CAR, NPL, ROA and placement of funds in Bank Indonesia certificates (SBI). The method of analysis in this study uses regression multi independent .Variabel used in this study is deposits, CAR, NPL, ROA and placement of fundlys in Bank Indonesia certificates (SBI), the study sample was enrolled in banking bursa effect Indonesia (BEI) for the period 2008-2011.Data collected with the purposive sampling.Total there are 21 banking companies taken as a sample. This result of the study to show that  DPK and ROA significant positive to credit of banking. SBI negatif significant, unfortunately  CAR no negative effect significant. While NPL positif and no significant. Keywords: DPK, CAR, NPL, ROA,sum of SBI and credit.
PERBANDINGAN KINERJA KEUANGAN BANK DEVISA DAN BANK NON DEVISA DI INDONESIA Sulistyowati, 09.05.52.0128; Suwarti, Titiek
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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Aim in this watchfulness compares foreign exchange bank finance performance and bank non foreign exchange in indonesia. data memabil financial statement from year 2009-2011 shaped balance and balance report. this secondary data is got direct from indonesia bank to cultivated and look for to know how big value car, npl, roa, roe, bopo,  and ldr from every bank. Taking technique sapel done by purpossive sampling from 65 foreign exchange banks and bank non foreign exchange is got 35 foreign exchange banks and bank non foreign exchange that is 23 foreign exchange banks and 12 banks non foreign exchange. tool to test hypothesis in this watchfulness skweness, independent t-test,  and mann whitney test. Analysis result uses method independent t-test and mann whitney got result not found ratio difference npl, roe, bopo and ldr between foreign exchange bank and bank non foreign exchange. on the contrary there difference between car and roa foreign exchange bank and basin non foreign exchange.Keywords: Foreign Exchange bank, bank non foreign exchange, CAR, NPL, ROA, ROE, BOPO, LDR.
PENGARUH STRUKTUR KEPEMILIKAN, TINGKAT PROFITABILITAS, TINGKAT LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP RISK MANAGEMENT DISCLOSURE (Studi Survei pada Perusahaan Perbankan yang Listing di Bursa Efek Indonesia Tahun 2012-2013) Vera Dwi Intan Findiyani, 10.05.52.0033; Suwarti, Titiek
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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This study purpose to investigate the influence of ownership structure, level of probability  and the level of leverage on the disclosure of risk management of the banking industry in Indonesian Stock Exchange listing. Independent variable in this study is the ownership of domestic institutions, public ownership, level of probability and the level of leverage. The dependent variable in this study is the disclosure of risk management. The sample used in this study is a secondary data derived from the Indonesian Stock Exchange (BEI), the annual report of the banking industry in Indonesian Stock Exchange listing of the years 2012 and 2013. Samples were taken by using purposive sampling method. The samples used were 31 Bank. The method of analysis in this study using multiple regression. The results of this study indicate that the level ownership of institutions, public ownership, level of profitability, leve of leverage, and firm size does not effect the disclosure of risk management.Keywords: Disclosure of risk management, ownership structure, profitability, levegare, Firm Size, stakeholder theory and agency theory
PENGARUH PERTUMBUHAN PENJUALAN, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PERBANKAN YANG TERCATAT DI BURSA EFEK INDONESIA (BEI) PERIODE 2008-2012 Widiastuti Rukmini Wulansari, 10.05.52.0195; Suwarti, Titiek
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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This study aimed to examine the effect of sales growth, profitability, liquidity, and firm size on capital structure on banking companies listed in Indonesia Stock Exchange (IDX) with the perpesctive of trade-off theory models. This study used purposive sampling and obtain a sample of 27 sample companies. Secondary data was obtained through IDX (Indonesian Stock Exchange), the annual report on banking companies listed in Indonesia Stock Exchange (IDX) in 2008-2012. The method of analysis used multiple linear regression analysis to explain the relationship between these variables. The results of this study indicate that all the independent variables simultaneously, namely sales growth, profitability, liquidity and firm size affect the dependent variable is capital structure. Whreas in partial, sales growth and profitability significant positive effect on capital structure, liquidity and firm size variables not significant negative effect on capital structure.Keywords: Sales Growth, Profitability, Liquidity, Firm Size, and Capital Structure 
DETERMINASI EKONOMI PEMILIHAN KEBIJAKAN PENILAIAN PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2012 Afna Hasufa Faisyar, 10.05.52.0102; Suwarti, Titiek
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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To choose accountancy rules, firms are influenced by both microeconomic and macroeconomic situation. This research tries to observe some economic factors that may be can influence firms to choose accountancy rules in appraising theirinventory whether average method and/or First In First Out Method. This research is analyzed by using logistic regression. The factors tested in this research are the size of the firms, leverage, liquidity, and earning before taxes. Inview of the importance of accountants role in choosing inventory valuation method, so I add this factor in this research. The result of this research shows that the size of the firm proved significantly influences management to choose inventory valuation method while leverage, liquidity, earning before taxes, and accounting conservatism is not proved significantly influence management to choose inventory valuation method.Keywords: Inventory Valuation Method, leverage, liquidity, earning before taxes, accounting conservatism
Co-Authors 08.05.52.0094 Eni Setiyowati 08.05.52.0100 Yuliyanti 08.05.52.0103 Eko Supriyanto 08.05.52.0154 Defry Kurniawan Pratama 09.05.52.0060 Afi Cahyo Doyo Ningrat 09.05.52.0102 Joko Prasetyo, 09.05.52.0102 09.05.52.0125 Laudita Duanty 09.05.52.0128 Sulistyowati 09.05.52.0129 Vina Roschiana 10.05.52.0033 Vera Dwi Intan Findiyani 10.05.52.0044 Chita Kartika Santoso 10.05.52.0102 Afna Hasufa Faisyar 10.05.52.0134 Eva Dwi Rukmana 10.05.52.0195 Widiastuti Rukmini Wulansari 11.05.52.0048 Tatik Kurniyati, 11.05.52.0048 11.05.52.0068 Ferlisa Septania Menawati, 11.05.52.0068 11.05.52.0084 Ria Ariyanti, 11.05.52.0084 11.05.52.0100 Adhita Setya Nurhudha 11.05.52.0152 Arif Widodo, 11.05.52.0152 11.05.52.0156 M. Fattah Arrasyid, 11.05.52.0156 12.05.52.0144 Nineng Setianingsih, 12.05.52.0144 Adeka Titis Kurniawan, 13.05.52.0197 Adeka Titis Kurniawan, 13.05.52.0197 Adhita Setya Nurhudha, Adhita Ainunnisa, Swa Zulfa AJENG NURPRIANDYNI AJENG NURPRIANDYNI, AJENG Aloysius Gonzaga Danny Rio Yudistira, 16.05.62.0019 Angganitta Noveli Kawer, 13.05.52.0150 Antono Adhi Ari Nurjanah, : 14.05.52.0007 Arista Irfan Prakoso, 13.05.52.0106 Arista Irfan Prakoso, 13.05.52.0106 Bambang Sudiyatno Cahya Rahmawati, Widia Cahya Rahmawati, Widia Ceacilia Srimindarti Dana Sagita Devi, 15.05.52.0301 Denny Nor Rohman, 13.05.52.0175 Denny Nor Rohman, 13.05.52.0175 Dewi Uktani Mukaromah Dewi Yuliani, 14.05.52.0179 Dewi Yuliani, 14.05.52.0179 Dina Setyawati, 12.05.52.0187 Dina Setyawati, 12.05.52.0187 Dita Destiana Natali, 12.05.52.0118 Dita Destiana Natali, 12.05.52.0118 Dita Setya Ningrum, 14.05.52.0010 Ega Arminta, 15.05.52.0275 Eka Apriyani Setianingrum, 12.05.52.0132 Eka Apriyani Setianingrum, 12.05.52.0132 Ema Widiastuti, 13.05.52.0128 Erika Anantya Rahmawati, 13.05.52.0132 Erika Anantya Rahmawati, 13.05.52.0132 Faisal Aditya, Faisal Farrah Anggita Nurmaliani, 15.05.52.0325 Fatihatul Faidah Fatihatul Faidah, 15.05.52.0203 Gregorius Masdjojo Gregorius Nasiansenus Masdjojo Gregornius N Masdjojo Ida Nurhayati Intan Utami Julio Andre Khoirul Amaliyah KhoirulAmaliyah, 13.05.52.0063 KhoirulAmaliyah, 13.05.52.0063 Lela Laras Dewi Yanti, 12.05.52.0133 Lela Laras Dewi Yanti, 12.05.52.0133 Listiyorini Wahyu Widati Listyorini Wahyu Widati Mohamad Arif Khakim, 13.05.52.0127 Mohamad Arif Khakim, 13.05.52.0127 Mohamad Waliyya Amananto Mukaromah, Dewi Uktani Nugroho Joko Okki Martinus Rafly Zidane Rinaldi Kurniawan, 14.05.52.0187 Rindyarini Rindyarini Riska Hanifa Rahmawati, 14.05.52.0181 Riska Sakhiya Ellyanti Rizki Amalia, 15.05.52.0014 Satrio Agung Nugroho, 14.05.52.0176 Satrio Agung Nugroho, 14.05.52.0176 Sekar Arum Pirenaning Adi Setianingsih, Nineng Setiomiguno Aryani Ery Soepriyanto Budi Sukarti Sukarti Sukarti, 14.05.52.0067 Sunarto . Titis Kurniawan, Adeka Titis Kurniawan, Adeka Toto Suharmanto Tri Puji Rahayu Trisno Iwan Ulil Fikriyah Uswatun Kasanah, 12.05.52.0207 Uswatun Kasanah, 12.05.52.0207 Widia Cahya Rahmawati, 12.05.52.0192 Widia Cahya Rahmawati, 12.05.52.0192 Wilansari Okta Purnama Putri, Wilansari Okta Purnama Yus Fanila Puspa Arum, 15.05.52.0225