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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 103 Documents
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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.
Teknologi Informasi, Sistem Informasi Akuntansi Manajemen, Kesesuaian Tugas dan Kinerja Keuangan Beni Eko Setiawan; Hernawati; Magdalena Nany
Jurnal Penelitian Teori dan Terapan Akuntansi (PETA) Vol. 8 No. 1 (2023): Januari 2023
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to empirically prove the significant effect of information technology variables, management accounting information systems and task suitability on the company's financial performance variables. This study is a quantitative study using primary data obtained from questionnaires and measured using a Likert scale. The sampling technique in this study used purposive sampling. The samples used in this study were owners and managers as well as employees of the finance department who worked at CV. Citra Warna Pelangi totaling 39 people. The data analysis technique used is multiple linear regression analysis using SPSS 20.0 for Windows.The results of this study indicate that partially and simultaneously information technology, management accounting information systems and task suitability have a significant effect on the company's financial performance. Of the independent variables able to influence the dependent variable only 36.10%, while there are still 63.90% influenced by other factors. So that researchers provide suggestions, in order to expand or add research samples and other variables that are closely related theoretically to the variable of the Company's Financial Performance.
DETERMINASI HARGA SAHAM PERUSAHAAN JASA SUBSEKTOR PROPERTY DAN REAL ESTATE Nur Kholifah Ihza A; Dianita Meirini
Jurnal Penelitian Teori dan Terapan Akuntansi (PETA) Vol. 8 No. 1 (2023): Januari 2023
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v8i1.618

Abstract

Investors who want to invest will be careful and look for signs that the company is experiencing financial problems or is in good condition. Therefore, a financial review of the company's financial statements is needed, as well as an examination of its financial ratios. This study aims to analyze the effect of Working Capital Turn Over, Debt To Equity Ratio and Asset Growth on Share Prices of service companies in the property and ireal iestate sub-sectors listed on the Indonesia Share Prices Exchange. The sampling method used purposive sampling, in order to obtain a total of 34 companies in the research sample. The data analysis method uses multiple linear regression analysis which is processed using the SPSS 25 application. The results of the simultaneous test study show that working capital turnover, Debt To Equity Ratio and asset growth have a significant effect on share prices. The partial test shows that working capital turnover has a significant effect on share prices, debt to equity ratio has no significanti effect on share prices and asset growth has a significant effect on share prices.
Pengaruh Prinsip Etika Bisnis Terhadap Peningkatan Perekonomian Pedagang Kaki Lima Di Wilayah Kota Blitar Ellyn Citra Putrantri; Marlena
Jurnal Penelitian Teori dan Terapan Akuntansi (PETA) Vol. 8 No. 1 (2023): Januari 2023
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted with the aim of knowing the effect of implementing business ethics on improving the economy of street vendors in the City of Blitar. This type of research includes quantitative research. Samples were taken by purposive sampling technique, namely as many as 48 street vendors in the Blitar City area. Data analysis technique using multiple linear regression. The results of the study show that the principle of individual honesty has a significant influence on the economic growth of street vendors. However, the principle of moral integrity individually has a significant influence on the economic growth of street vendors. This study indicates that the principle of justice individually does not have a significant influence on the economic growth of street vendors. However, the principles of honesty, moral integrity and justice together significantly influence the economic growth of street vendors. The results of this study can be used by street vendors in Blitar City to improve the economy through honesty and moral integrity in trading.
Profitabilitas, Leverage, Pertumbuhan Penjualan Dan Implikasinya Terhadap Manajemen Laba Aniek Murniati
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 8 No. 2 (2023): Juli 2023
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v8i2.733

Abstract

This study looked at the impact of profitability, leverage, and sales growth on profit management practices in mining sub-sector companies on the Indonesia Stock Exchange in the 2018-2020 period. A total of 30 companies were selected by the purposive sampling method, and hypothesis testing was carried out by multiple regression analysis. Profit management is a strategy used by managers to improve the performance of a company. One of the factors that motivate profit management practices is the stability of profitability. The results showed that profitability, leverage, and sales growth had an effect on profit management practices in mining sub-sector companies for the 2018-2020 period.
Pengaruh Profitabilitas, Ukuran perusahaan, Good Corporate Governance dan Peluang Investasi terhadap Nilai Perusahaan Fina Wardah Fitriyah; Anis Wulandari; Yudha Sambharakreshna
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 8 No. 2 (2023): Juli 2023
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v8i2.734

Abstract

This research was conducted with the aim of knowing the variables of good corporate governance, profitability, company size, investment opportunities that affect the variable value of the company. Manufacturing Companies in the Basic Industry and Chemical Sector Listed on the Indonesia Stock Exchange for the 2016-2021 period are the objects of this research. Determining the number of research samples using purposive sampling method. The selected samples were analyzed by means of multiple regression analysis then subjected to classical assumption tests and partial hypothesis testing. Based on the results of multiple regression analysis and hypothesis testing, it shows that the audit committee variable has no effect on firm value, while the variables of managerial ownership, institutional ownership, independent board of commissioners, profitability, company size, and investment opportunities have an influence on firm value

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