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All Journal Kinerja Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Pendidikan Akuntansi dan Keuangan
Elly Astuti, Elly
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Economics, Econometrics & Finance Education

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DETERMINANT CAPITAL STRUCTURE OF BANKING COMPANY IN INDONESIA Astuti, Elly
KINERJA Vol 22, No 1 (2018): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v22i1.1236

Abstract

This study aims to reveal the factors that affect the capital structure of banking companies in Indonesia. The study of capital structure has been widely documented in Indonesia, but in some previous literature always take out banking companies because of its unique characteristics. Therefore, this research is expected to increase scientific knowledge about the determinant factor of capital structure. The analysis technique used in this research is linear regression with dependent variable: asset turnover, liquidity, collateral, company growth, risk, profitability and company size. The capital structure is proxied by debt to assets ratio with the separation between long term debt, short term debt and total debt. The result of the analysis shows that the determinant factor analyzed can influence the bank capital structure significantly.
Analisis Penerapan Akuntansi Syariah Pada Skema Jual Beli KPR Syariah Sholikah, Mar’atus; Isharijadi, Isharijadi; Astuti, Elly
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 2: October 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030228

Abstract

This study aims to analyze the application of Islamic accounting in the Islamic credit buying and selling scheme in housing sales at PT MIB and to find out the Islamic law review related to the difference in cash prices and credit prices that have been included in the sales brochure whether there is an element of usury or not. This type of research uses a qualitative study with a descriptive approach. The data sources used are primary data sources and secondary data sources. Data collection techniques using observation, interviews, and documentation. This study uses the triangulation of sources. Data analysis techniques are data collection, data reduction, data presentation, and data verification. The results of PT MIB's research use alternative economic and inflation methods. Based on PSAK 102 Accounting for murabahah and ISAK 101 regarding the recognition of tough murabahah income without any significant risks related to inventory ownership, the use of both methods is permitted. Based on this method, it is time that has economic value so that when there is a deferral of payments, a certain amount of compensation is needed because basically money is the medium of exchange for the public. The faster the rotation, the better. Credit buying and selling mechanism is also allowed in the Qur'an, Hadith, and Ijma.
Pengembangan Lembar Kerja Siswa (LKS) Berbasis Higher Order Thinking Skill (HOTS) dalam Mata Pelajaran Akuntansi Kelas X di SMK Maharani, Indrian; Nuraina, Elva; Astuti, Elly
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 1 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v9i1.22266

Abstract

This study aims to develop Higher Order Thinking Skill (HOTS) based Student Worksheets (LKS) on the subject of the basics of financial accounting. This research was conducted in class X Accounting by referring to the 4D development model which is applied to the third stage, namely define, design, development. The instruments used in this study were the LKS validation sheet, student response questionnaires, and learning outcomes tests. The results of validation from experts, limited tests and field tests to respondents (students) show that the HOTS-based worksheets developed by researchers have met the criteria of validity, practicality and completeness. Thus it can be concluded that the HOTS-based worksheets developed by researchers can be used by teachers to carry out effective and efficient learning evaluations. The increase in KKM scores on the completeness criteria also indicates that the use of HOTS-based worksheets can improve student achievement.
Co-Authors Elva Nuraina Isharijadi Isharijadi, Isharijadi Maharani, Indrian Sholikah, Mar’atus