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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal The Accounting Journal of Binaniaga INOVATOR Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan JURNAL AKUNIDA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Journal of Humanities and Social Studies Jurnal Ilmiah Akuntansi Kesatuan
Ilmiyono, Agung Fajar
Fakultas Ekonomi Universitas Pakuan
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS KUALITAS AUDITOR DAN MANAJEMEN LABA TERHADAP OPINI AUDIT Hendro Sasongko; Agung Fajar Ilmiyono; Heni Nelawati
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No. 1 (2019)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.816 KB) | DOI: 10.34204/jiafe.v5i1.1430

Abstract

In this globalization era, there are some cases about company's finance data manipulation especially from major bank listed in the stock exchange that finally went bankrupt and cause public accountant got many critics. Audit opinions that given by auditor denote some important information for financial statement's user. Thus the purposes of this research are examining and analyzing the effect of auditor's quality and earning management to audit opinion on company's sub-sector bank and finance sector listed in Indonesia Stock Exchange period 2015-2017. The sample used in this study amounted to 30 companies using logistic regression analysis techniques. The results showed that auditor quality was not significantly effect for audit opinion while earnings management had a significant effect on audit opinion.
FINANCIAL RATIOS AND FINANCIAL DISTRESS IN RETAIL TRADE SECTOR COMPANIES Hendro Sasongko; Agung Fajar Ilmiyono; Annisa Tiaranti
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 7, No 1 (2021): Vol 7, No. 1 (2021)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v7i1.3380

Abstract

Abstract: The purpose of this study is to examine and explain the effect of the current ratio, return on asset, debt to asset ratio, and total assets turnover to financial distress in the retail trade sub sector for the 2015-2018 period both partially and simultaneously. The research population is all retail trade sector companies listed in Indonesia Stock Exchange (IDX). Sample was selected using the purposive sampling method. The method of data analysis in the form of a quantitative analysis using multiple regression analysis. The results of the study revealed that partially the CR does not affect financial distress while the return on assets, debt to assets ratio and total assets turnover in partial effect on financial distress. Simultaneously, the CR, ROA, DAR and TATO affect the financial distress. This can be a concern for companies to pay more attention to these four elements so that companies avoid financial distress conditions as well as for investors who want to invest.Abstrak: Tujuan dari penelitian ini adalah untuk menguji dan menjelaskan pengaruh current ratio, return on assets, debt to asset ratio, dan total assets turnover terhadap financial distress pada subsektor perdagangan eceran periode 2015-2018 baik secara parsial maupun simultan. Populasi penelitian ini adalah seluruh perusahaan sektor perdagangan eceran yang terdaftar di Bursa Efek Indonesia (BEI). Sampel dipilih dengan menggunakan metode purposive sampling. Metode analisis data berupa analisis kuantitatif dengan menggunakan analisis regresi berganda. Hasil penelitian mengungkapkan bahwa secara parsial CR tidak berpengaruh terhadap financial distress sedangkan return on assets, debt to assets ratio dan total assets turnover secara parsial berpengaruh terhadap financial distress. Secara simultan CR, ROA, DAR dan TATO berpengaruh terhadap financial distress. Hal ini dapat menjadi perhatian bagi perusahaan untuk lebih memperhatikan keempat unsur tersebut agar perusahaan terhindar dari kondisi financial distress serta bagi investor yang ingin berinvestasi.
PENGARUH KINERJA KEUANGAN DAN FAKTOR EKONOMI MAKRO DALAM MEMPREDIKSI VOLATILITAS HARGA SAHAM PERUSAHAAN SUBSEKTOR INDUSTRI FOOD AND BEVERAGES Agung Fajar Ilmiyono
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 3, No 1 (2017): Vol 3, No 1 (2017)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.297 KB) | DOI: 10.34204/jiafe.v3i1.432

Abstract

ABSTRACTThis study aims to analyze and test the effect of financial performance and macro economic to stock price volatility in food and beverages companies listed in the Indonesia Stock Exchange period 2012-2016. Thirtyfive samples are tested by classical assumption using multiple regression analysis technique. The result shows that the financial performance partially has no significant effect on stock price volatility and macro economic partially has no significant effect on stock price volatility. Keywords: ROA, DER, Net Cash Flow, Inflation, Exchange Rate, Interest Rate, and Volatility Stock Price
KESIAPAN ADAPTASI METODE BEYOND BUDGETING SEBAGAI UPAYA PEMBAHARUAN KINERJA MANAJEMEN Agung Fajar Ilmiyono; Suratno Suratno; Tri Widyastuti; Nurmala Ahmar; Zulkifli Zulkifli
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 1 (2022): Vol 8, No. 1 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i1.4740

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengkaji kemungkinan penerapan metode beyond budgeting. Penelitian ini merupakan studi literatur yang menggunakan metode analisis PICO (problem, intervention, comparison, outcome). Hasil penelitian ini menunjukkan bahwa proses penganggaran merupakan komponen penting dari sistem pengendalian manajemen dan telah menjadi sistem yang sangat berguna dimana manajemen berhasil merencanakan, mengkoordinasikan dan mengendalikan. Proses penganggaran melibatkan penciptaan dan pelaksanaan tujuan organisasi serta perencanaan jangka pendek dan panjang. Anggaran memungkinkan organisasi untuk lebih memanfaatkan sumber daya keuangan yang tersedia. Sebagian besar alternatif sejalan dengan penganggaran tradisional, tetapi beyond budgeting menganjurkan untuk mengabaikan penganggaran tradisional karena anggaran tidak membantu organisasi sebagaimana dimaksud. Beyond Budgeting berpendapat bahwa kerugian menyebabkan lebih banyak kerusakan pada organisasi daripada hasil keuntungan. Maka beyond budgeting pada proses ini diusulkan sebagai alternatif manajemen koheren yang memungkinkan organisasi untuk mengelola kinerja dalam berbagai lingkungan bisnis.ABSTRACTThis study aims to examine the possibility of applying methods outside of budgeting. This research is a literature study that uses the PICO analysis method (problem, intervention, comparison, outcome). The results of this study indicate that the control process is an important component of the control system and has become a very useful system where management is successful in planning, controlling, and controlling. The budgeting process involves the creation and execution of organizational goals as well as short and long-term planning. Budgets support organizations to better utilize available financial resources. Most of the alternatives are like with tional budgeting, but outside of budget budgeting for traditional budgeting budgets because it doesn't help the organization as intended. Beyond Budgeting argues that losses cause more harm to the organization than profits. So off-budgeting in this process is proposed as a coherent management alternative that allows organizations to manage performance in a variety of business environments.
PENGARUH LIKUIDITAS, EARNING PER SHARE DAN PRICE BOOK VALUE TERHADAP HARGA SAHAM MELALUI KEBIJAKAN DIVIDEN Andini Nurwulandari; Qania Tsany Putri Nurul Ulfah; Agung Fajar Ilmiyono
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 8, No 1 (2022): Vol 8, No. 1 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (23.005 KB) | DOI: 10.34203/jimfe.v8i1.5081

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji  pengaruh current ratio, earning per share dan price book value terhadap harga saham melalui kebijakan dividen. Sampel penelitian dipilih menggunakan metode purposive sampling dan diperoleh 20 perusahaan subsektor asuransi dan perusahaan efek. Metode analisis data menggunakan metode Partial Least Square. Hasil penelitian menunjukkan current ratio dan PBV berpengaruh positif dan signifikan  secara langsung terhadap kebijakan dividen; EPS tidak berpengaruh langung terhadap kebijakan dividen; current ratio dan PBV berpengaruh langsung terhadap harga saham, EPS tidak berpengaruh secara langsung terhadap harga saham,  kebijakan dividen berpengaruh langsung terhadap harga saham; current ratio dan EPS tidak berpengaruh secara langsumg terhadap harga saham melalui kebijakan dividen; dan PBV berpengaruh terhadap harga saham melalui kebijakan dividen. Hal ini mengimplikasikan pentingnya investor melakukan analisis fundamental perusahaan yaitu melakukan analisis terhadap rasio-rasio keuangan, terutama pada rasio likuiditas untuk mengetahui kemampuan perusahaan dalam memenuhi kewajibannya. Hal tersebut dapat dilakukan untuk mengetahui keadaan keuangan perusahaan tersebut dan dalam memprediksi tingkat resiko yang akan dihadapi dalam berinvestasi pada perusahaan tersebut.ABSTRACTThis study aims to examine the effect of the current ratio, earnings per share, and price-book value on stock prices through dividend policy. The research sample was selected using the purposive sampling method and obtained 20 insurance and securities companies. The data analysis method used the Partial Least Square method. The results showed that the current ratio and PBV had a direct positive and significant effect on dividend policy; EPS has no direct effect on dividend policy; current ratio and PBV have a direct effect on stock prices, EPS has no direct effect on stock prices, dividend policy has a direct effect on stock prices; current ratio and EPS have no direct effect on stock prices through dividend policy; and PBV affect stock prices through dividend policy. This implies the importance of investors conducting fundamental analysis of the company, namely analyzing financial ratios, especially liquidity ratios to determine the company's ability to fulfill its obligations. This can be done to find out the financial condition of the company and predict the level of risk that will be faced in investing in the company
EFFECT OF GOOD CORPORATE GOVERNANCE PRACTICES TOWARD THE MOSQUE ACCOUNTING APPLICATION SURVEY OF MOSQUE IN BOGOR Retno Martanti Endah Lestari; Agung Fajar Ilmiyono; Jalaludin Al Mahali
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 3, No 2 (2019): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v3i2.1457

Abstract

This research was designed, one of which is to provide input to the Ministry of Religion and DKM in particular that mosque financial management must be transparent and accountable by applying the mosque accounting application in its implementation so that the targeted financial management of mosque governance can be easily achieved. In reality, as many as 30 mosques were selected in Bogor, that the effect of GCG application on the application of mosques in 30 selected mosques, which involved the principles of accountability, transparency, responsibility, independence and the principle of reasonableness had no influence on the process of applying the mosque application, this is certainly a lack of knowledge the mosque DKM how important is the implementation of good corporate governance. The purpose of this study is to determine the economic characteristics of the area in mosques in the Bogor area and whether the application of good corporate governance can affect the application of mosque accounting applications. This type of research is verification with an explanatory survey. Data collection method using a questionnaire. Data collection techniques from primary data and secondary data. Sampling using a purposive sampling method as many as 30 mosques in the Bogor Region. It can be concluded that the economic characteristics of the area at the 30th Mosque selected, still not evenly distributed, this can be seen from the different educational backgrounds of the DKM Mosque and the different area of the mosque and the results of the research data test application of good corporate governance has no influence on the application Mosque Accounting Application.
Co-Authors Agustina, Rima Auliyamartha Aldillah, Zhafira Huriya Andini Nurwulandari Annisa Tiaranti Dion Achmad Armadi Hendro Sasongko Heni Nelawati Herman, Herman Hurriyaturrohman Hurriyaturrohman Indah Setiarini Erganda Jalaludin Al Mahali Nurmala Ahmar Qania Tsany Putri Nurul Ulfah Retno Martanti Endah Lestari Rochman Marota Sharah Salsabila Suratno Suratno Tri Widyastuti Yohanes Indrayono Zulkifli Zulkifli