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INDONESIA
Jurnal Penelitian Teori & Terapan Akuntansi (PETA)
Published by Sekolah Tinggi Ilmu Ekonomi Kesuma Negara Blitar
ISSN : 25282581     EISSN : 25282581     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Penelitian Teori dan Terapan Akuntansi adalah Jurnal yang memuat artikel-artikel ilmiah berisi penelitian-penelitian murni dan terapan serta ulasan-ulasan umum tentang perkembangan teori, metode, dan ilmu-ilmu terapan terkait Bidang Akuntansi.
Arjuna Subject : -
Articles 8 Documents
 1 
Search results for , issue "Vol. 7 No. 2 (2022): Juli 2022" : 8 Documents clear
Pengaruh Jalur Pelaporan Anonim Terhadap Niat Whistleblowing Dengan Moderasi Religiusitas Rosalyn Lakaba; David Adechandra Ashedica Pesudo
Jurnal Penelitian Teori dan Terapan Akuntansi (PETA) Vol. 7 No. 2 (2022): Juli 2022
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v7i2.507

Abstract

Whistleblowing is the exposure of individual or organization fraud committed by members of the organization related to fraud practices within the organization. Whistleblowing considered as an effective way to prevent and detect fraud. This study aims to examine the effect of anonymous report lines toward whistleblowing intentions with religiosity as a moderating variable. This research involves samples form a religion-based private university in Salatiga and a non-religious-based university located in Makassar because the author wants to know whether there is a difference or not. The result of this study showed that a religion-based university, a person’s intentions to do whistleblowing are influenced by the anonymous report lines. Otherwise, at a non-religious-based university, the anonymous report does not affect whistleblowing intentions. However, different from the prediction, this study found that religiosity cannot moderate the anonymous reporting line on whistleblowing intentions, both at religion-based and non-religious-based universities.
Natural Certainty Contract Dan DPK Terhadap Profitabilitas Melalui Non Performing Financing Dwita Sandra Pratiwi; Mochamad Fariz Irianto; Supami Wahyu Setiyowati
Jurnal Penelitian Teori dan Terapan Akuntansi (PETA) Vol. 7 No. 2 (2022): Juli 2022
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v7i2.527

Abstract

In an effort to increase profitability growth, it is necessary to pay attention to the factors that influence it, so that it can encourage Islamic banks to develop for the better. Type quantitative descriptive research. The research population is all BUS registered with OJK in 2015-2019 and a sample of 2 BUS obtained through purposive sampling method. Documentation technique used for data collection. The research results state that ijarah financing, istishna financing, and NPF has a negative and significant effect on ROA. NPF has no effect on ROA. Ijarah financing has no effect on the NPF. Istishna financing and NPF have an effect positive and significant on the NPF. Ijarah financing has no effect on ROA through NPF. Istishna financing and NPF have a negative and significant effect on ROA through NPF
Analisis Dampak Instrumen Investasi Keuangan Syariah Sebagai Determinan Pertumbuhan Ekonomi Nasional Periode 2013-2020 Saiful Muchlis; Munir; Rimi Gusliana Mais
Jurnal Penelitian Teori dan Terapan Akuntansi (PETA) Vol. 7 No. 2 (2022): Juli 2022
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v7i2.529

Abstract

This study aims to analyze the effect of sharia shares, sukuk, and sharia mutual funds on national economic growth in 2013-2020. The research methodology used associative quantitative research using secondary data from sharia shares, sukuk, and sharia mutual funds data obtained from www.ojk.go.id. Meanwhile, data on national economic growth is obtained from www.bps.go.id. The results of this study are sharia stocks have a significant effect on national economic growth, sukuk have a significant effect on national economic growth and sharia mutual funds have no positive effect on national economic growth.
Analisis Perbedaan Disclosure Kinerja Corporate Social Responsibility Sebelum Dan Pasca Era New Normal Di Perusahaan Perbankan Supaidatul Jannah; Justita Dura
Jurnal Penelitian Teori dan Terapan Akuntansi (PETA) Vol. 7 No. 2 (2022): Juli 2022
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v7i2.531

Abstract

The Covid-19 pandemi has had an impact on all sectors, especially the banking sector. Therefore, researchers analyzed the banking sector on the disclosure of corporate social responsibility economic performance, environmental performance and social performance before and after the new normal era. The number of samples used were 90 companies in 2019-2020 based on the nonprobability sampling method with purposive sampling technique. The analytical technique used is a different test. The type of data used in this study is quantitative and the data sources used are included in secondary data. The results show that [1] there are differences in disclosure of economic performance before and after the new normal era, [2] there are no differences in disclosure of environmental performance before and after the new normal era, [3] there are differences in disclosure of social performance before and after the new normal era
Determinan Pengungkapan Corporate Social Responsibility : Studi Empiris Pada Perusahaan Makanan Dan Minuman Di BEI Ika Candra Dewi; Fadilla Cahyaningtyas
Jurnal Penelitian Teori dan Terapan Akuntansi (PETA) Vol. 7 No. 2 (2022): Juli 2022
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v7i2.561

Abstract

One of the industries that disclose CSR is food and beverage companies0. Currently, many food and beverage companies are competing to improve and create new food and beverage products, from existing ones being developed to be more unique and varied to creating products that have never existed.This study aims to determine0the effect of firm0size, profitability0and liquidity on CSR. The research population is food and beverage companies0listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020 with a total population of 30 companies. The sampling technique was purposive sampling so as to get a sample of 15 companies. Research data is secondary data. The research data analysis0method used0multiple linear regression analysis using the classical assumption test and the t-test hypothesis test. The results0showed that firm size had a positive effect on CSR, while liquidity profitability had no effect on CSR.
Implementasi Pengelolaan Dana Zakat Sebagai Corporate Social Responsibility Di Lembaga Keuangan Syariah (Studi Kasus BPRS Bhakti Sumekar Sumenep) Irmawati; Evi Malia
Jurnal Penelitian Teori dan Terapan Akuntansi (PETA) Vol. 7 No. 2 (2022): Juli 2022
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v7i2.570

Abstract

The purpose of this study was to determine how the management of zakat funds as corporate social responsibility. The type of research method used is descriptive qualitative. With data collection methods using observation, interviews, and documentation. The results of this study indicate that BPRS Bhakti Sumekar distributes CSR funds from zakat and benevolence funds. BPRS Bhakti Sumekar distributes its own corporate social funds (CSR) with various activity programs, namely: education, health, economic empowerment, compensation, calamities and disasters, as well da’wah and construction of religious facilities. CSR distribution has been clearly presented, but BPRS has not allocated CSR funds equal to 2% of company profits because BPRS Bhakti Sumekar considers that CSR is the same as ZIS (zakat, infaq, alms). According to the laws and regulations there is a difference between the two, namely that companies both have an obligation to carry out their social responsibilities and to pay their zakat. Besides that there is a difference in the level (amount) of funds that must be disbursed.
COVID-19 dan Abnormal Return Saham Industri Farmasi Novita; Ani Wilujeng Suryani
Jurnal Penelitian Teori dan Terapan Akuntansi (PETA) Vol. 7 No. 2 (2022): Juli 2022
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v7i2.577

Abstract

The purpose of this study was to determine the effect of the COVID-19 outbreak on abnormal returns and cumulative abnormal returns of pharmaceutical companies' stocks. The research used explanatory research with an event study approach with a 5-day window period is 2 days before the event to 2 days after the event. The sample of this study is the stock of 8 pharmaceutical companies listed on the Indonesia Stock Exchange. Abnormal return data and cumulative abnormal return were analyzed using one sample t-test for normally distributed data and Wilcoxon Signed Rank for data not normally distributed. The results show that the COVID-19 outbreak did not had a significant effect on the pharmaceutical companies's stocks abnormal return, but had a positive and significant effect on the pharmaceutical companies's cumulative abnormal return on the event 2 and event 5. It means that the COVID-19 outbreak contains a good signal for the market, thus increase the stock price.
Efek Akuntabilitas Dalam Memediasi Kualitas Pelaporan Keuangan Dan Kinerja Desa Di Madura Hanif Yusuf Seputro; Erfan Muhammad
Jurnal Penelitian Teori dan Terapan Akuntansi (PETA) Vol. 7 No. 2 (2022): Juli 2022
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v7i2.590

Abstract

Observing the New Public Management (NPM) theory and agency theory, this study examines the mediating role of accountability in the relationship between financial reporting quality and the performance of public organizations in this case are villages in Madura. The research model and hypotheses were tested by surveys and responses obtained from financial managers and village leaders, in this case the village heads in villages throughout Madura. The results of the study directly that the quality of financial reporting and accountability have a significant effect on village performance. The analysis indirectly results in accountability being able to mediate the quality of financial reporting on village performance in Madura. Suggestions in this study are: 1) Villages maximize village programs according to village goals; 2) Villages must be able to make quality financial reports in order to improve village performance for the better; 3) When financial reports are implemented with a higher quality through optimizing accountability, village performance can be further improved for the better.

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