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INVENTORY: JURNAL AKUNTANSI

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Published by Universitas PGRI Madiun

ISSN : 25977202 EISSN : 2613912x DOI : -

Core Subject : Economy, Science,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

INVENTORY: JOURNAL ACCOUNTING is a medium of scientific communication in Accounting published by Universitas PGRI Madiun which published two (2) times a year that is in April and October. INVENTORY : JOURNAL ACCOUNTING has regitered number ISSN: 2597-7202 (Print) and 2613-912X (Online). Contains the results of thoughts and research results in the field of Financial Accounting, Management Accounting, Public Sector Accounting, Information Systems, Taxation, Sharia Accounting, Behavioral Accounting, Investment and Portfolio Analysis, International Accounting and Entrepreneurshi

Arjuna Subject : -

Articles 105 Documents

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ANALISIS PENGARUH INFLASI, BI RATE, NILAI TUKAR KURS, INDEKS HANG SENG DAN INDEKS DOW JONES TERHADAP RETURN SAHAM (STUDI EMPIRIS PT. SEMEN INDONESIA PERIODE 2009-2016) Erga Armela Febrianti; Abd. Rohman Taufiq
INVENTORY: JURNAL AKUNTANSI Vol 2, No 2 (2018)
Publisher : Universitas PGRI Madiun

This study aims to provide empirical evidence of partial or simultaneous influence between Inflation, BI Rate, Exchange Rate, Hang Seng Index and Dow Jones Index on Stock Return (Empirical Study of PT. Semen Indonesia Period 2009-2016). The type of research used in this study is quantitative research. Population in this research is PT. Semen Indonesia The Period 2009-2016). The number of samples is 32. Data analysis used is descriptive statistics, classical assumption test, multiple linear regression, and hypothesis test using SPSS version 16.0. The simultaneous test results (F test) of allvariables Inflation, BI Rate, Exchange Rate, Hang Seng Index and Dow Jones Index simultaneously affect the Stock Return of Share of 4.781.Keywords: Inflation, BI Rate, Exchange Rate, Hang Seng Index, Dow Jones Index,Stock Return.

ANALISIS PENERAPAN BRILINK DI BANK BRI KOTA MADIUN SEBAGAI UPAYA MENDORONG FINANCIAL INCLUSION Herman Ahmadi
INVENTORY: JURNAL AKUNTANSI Vol 2, No 1 (2018)
Publisher : Universitas PGRI Madiun

The role of the financial system becomes relatively important in a country's economy in today's globalization era. The financial sector as part of the economic backer of the state has an important task in supporting the economic activities of the poor so that they can still do its activities. According to Bank Indonesia the form of an inclusive financial national strategy is the right of everyone to have access and full service from financial institutions in a timely, , informative, and affordable costs, with full respect for the dignity and prestige of PT. BRI (Persero), Tbk. Madiun Branch Office is one of the branch offices of PT. Bank Rakyat Indonesia (Persero), Tbk. His job is to carry out all orders that have been established by the head office and provide banking products services, including being a manager of BRILink for Madiun and surrounding areas. Research Objectives Describe the sustainability of BRILink services, as well as describe the barriers that exist in the implementation of BRILink PT. BRI (Persero), and the successful implementation of BRILink PT. BRI (Persero), Tbk. Branch Office Madiun can encourage financial inclusion in Madiun and surrounding areas. A well-developed financial sector will encourage economic activity, PT. BRI (Persero), Tbk. Branch Office Madiun can only be enjoyed by the city community freely. The low level of public financial literacy and the geographic condition of the Madiun region that is not accessible by access to banking services are the factors that hinder financial inclusion. and must fix itself from the many obstacles in the implementation of BRIlink so that more users and agents can improve the quality of life due to the ease of service BRIlink, PT. BRI (Persero), Tbk. Madiun Branch Offices often evaluate the implementation of BRIlink, as well as minimize constraints, and increase training in the use of EDC machines

ANALISIS PERBEDAAN PELAPORAN CSR PADA BUMN DAN BUMS YANG TERDAFTAR DI BEI TAHUN 2014 Heny Sidanti; Alfian Syaikhori
INVENTORY: JURNAL AKUNTANSI Vol 1, No 2 (2017)
Publisher : Universitas PGRI Madiun

The purpose of this study was to analyze the empirical evidence of differences in reporting Corporate Social Responsibility (CSR) in state-owned enterprises and private enterprises listed on the Stock Exchange in 2014. This research is a quantitative research. The study population was BUMN and BUMS listed in the Indonesia Stock Exchange (BEI). Samples are 22 companies consisting of 12 BUMN companies and 10 companies BUMS listed in the Indonesia Stock Exchange (BEI). The analysis technique used using independent samples t-test. The results showed that there was no significant difference between Corporate Social Responsibility (CSR) of the company's state-owned enterprises with private enterprises in terms of economic sectors. A description of the analysis showed that CSR BUMN in sectors of the economy is greater than the company BUMS, but the differences were considered less significant. There were no significant differences between the Corporate Social Responsibility (CSR) of the company's state-owned enterprises with private enterprises in terms of the environmental sector. A description of the analysis showed that CSR state-owned companies in the environmental sector is greater than the company BUMS, but the differences were considered less significant. There are significant differences between the Corporate Social Responsibility (CSR) of the company's state-owned enterprises with private enterprises in terms of the employment sector. A description of the analysis showed that CSR state-owned enterprises in the employment sector is greater than the company BUMS, and the difference is considered to be very significant CSR.Keywords : BUMN , BUMS, CSR

PENGARUH CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE Meila Sari; Heidy Paramitha Devi
INVENTORY: JURNAL AKUNTANSI Vol 2, No 2 (2018)
Publisher : Universitas PGRI Madiun

This study aims to determine the effect of corporate governance and profitability to tax avoidance. Tax avoidance in this study is measured by Cash Effective Tax Rate. His study used a sample of mining companies listed on the Indonesia Stock Exchange during 2010-2015 using purposive sampling method. The method of analysis used is multiple regression analysis. The results of this study indicate that the proxy of corporate governance namely institutional ownership and independent board of commissioner influence tax avoidance. The results also show that tax avoidance is not influenced by the audit committee and audit quality. The results of profitability studies proxied with Return on Assets show that profitability affects tax avoidance.Keywords: cash effective tax rate corporate governance, profitability, and tax avoidance.

RELEVANSI NILAI INFORMASI AKUNTANSI: STUDI KOMPARASI ANTARA SAHAM SYARIAH DAN SAHAM NON-SYARIAH DI BURSA EFEK INDONESIA (PERIODE 2013-2016) Purnama Siddi
INVENTORY: JURNAL AKUNTANSI Vol 3, No 1 (2019)
Publisher : Universitas PGRI Madiun

Stocks in the Indonesia Stock Exchange that enter into the list of Shariah securities (DES) tend to increase over time. This study aims to examine whether Sharia shares have an impact on the value relevance of accounting information. The test was conducted using 1,070 observations consisting of 852 sharia shares and 218 non-sharia shares included in the non-financial sector. Comparison is done by testing the influence of book value per share (BVPS) and earnings per share (EPS) on stock market price (PRICE). The result of the research shows that (1) BVPS has a positive effect on PRICE but only for sharia shares, so the value relevance of BVPS for sharia stocks is higher than the value relevance of BVPS for non-sharia stock. (2) EPS has positive effect on PRICE both for sharia stock and for non-sharia stocks, but the effect of EPS on PRICE is higher for non-sharia shares.

MODEL KERJASAMA BAGI HASIL DENGAN METODE “KEDOK” PADA PETANI PADI PEMILIK DAN PETANI PADI PENGGARAP (Studi Kasus Pada Petani Padi Pekon Mulyorejo Kecamatan Banyumas Kabupaten Pringsewu) Lukman Hidayat; Anam Miftakhul Huda; Nur Ika Mauliyah
INVENTORY: JURNAL AKUNTANSI Vol 3, No 1 (2019)
Publisher : Universitas PGRI Madiun

This research was conducted in Pekon Mulyorejo, Banyumas District, Pringsewu Regency with the object of research by rice farmers. This study aims to determine how the behavior of farmers in Pekon Mulyorejo regarding the financing and management and calculation of the benefits of rice farmers. The type of research used is qualitative research using the phenomenology approach. Phenomenology aims to describe the meaning of life experiences experienced by several individuals, about certain concepts or phenomena, by exploring the structure of human consciousness. So here the researchers want to know the meaning of the experience experienced by farmers and rice farm workers related to the calculation of income by the kedok method through this phenomenology study. Data were obtained by interviewing techniques then the results of the interviews were then analyzed to find out how accounting and local wisdom in the profit sharing system between rice farmers and rice farmers were cultivated by the kedok method. Based on the research results obtained from analyzing the results of experience and interviews with rice farmers in Pekon Mulyorejo produce a form or model of profit sharing cooperation with the method of "Kedok". The owner and cultivator in the agreement on profit sharing cooperation are not done in writing, but verbally. This means that mutual trust is still upheld by rural farmers. In addition, farmers and sharecroppers also have different rights and obligations in managing rice fields. Furthermore, farmers' income in each harvest varies due to seasonal factors which are divided into 2 seasons namely dry season and rainy season.

ANALISIS PENGARUH SALES TRAINING TERHADAP EFEKTIVITAS PENJUALAN DENGAN DIMEDIASI KINERJA PENJUALAN (MEDICAL REPRESENTATIF) Heppy Purbasari; Andri Veno
INVENTORY: JURNAL AKUNTANSI Vol 3, No 1 (2019)
Publisher : Universitas PGRI Madiun

This research aims to examine an impact of fiscal decentralization, internal control system, and local government performance examination to the local government financial accountability. As Local autonomy implemented in Indonesia in 1999, it has impacted to several financial reform in Indonesia such as fiscal decentralization calculation, new model of internal control system, new criteria of local government performance and also local financial report accountability. This study collected secondary data from Badan Pemeriksa Keuangan Republik Indonesia by using 117 local government in Java Island as population. The study used purposive sampling method that consists of 106 local government that were analyzed by linear regression by using SPSS 21. The result showed that internal control system has significant impact to the local government financial accountability. However, fiscal decentralisation and local government performance examination has no significant influence to local government financial accountability.

PENENTUAN DIVIDEND PAYOUT RATIO: BUKTI EMPIRIS PADA PERUSAHAAN LQ 45 DI INDONESIA Sriyono Sriyono; Andriana Andriana
INVENTORY: JURNAL AKUNTANSI Vol 3, No 1 (2019)
Publisher : Universitas PGRI Madiun

The determination of the dividend payout ratio is a crucial decision in a company, on the company's side must add satau capital for operations while on the other hand the company must retain investors. This research aims to find out what variables affect the stability of the Dividend Payout Ratio on the company's LQ45 listed in Indonesia stock exchange period 2012-2016. Sampling technique used is the method of purposive sampling, data analysis using Technical data analysis panel. The results of this research found a connection between the variable profitability, Leverage, size of company, Earning per share against the Dividend Payout Ratio. Conclusion of this research is the variable size of the influential company profitability and significantly to the stability of the Dividend Payout Ratio, while the Leverage Earning per share is not significant effect against the Dividend Payout Ratio.

KESADARAN (AWARENESS) DAN PEMAHAMAN (UNDERSTANDING) AKUNTAN PENDIDIK TERHADAP XBRL Yusti Pujisari; Frasto Biyanto
INVENTORY: JURNAL AKUNTANSI Vol 3, No 1 (2019)
Publisher : Universitas PGRI Madiun

XBRL is a global standard that enables financial information to be analyzedquickly, cheaply, and easily and increases access by users. Since 2015 Indonesia Exchange (IDX) has encouraged companies in Indonesia to adopt XBRL for their financial report. XBRL format made by IDX called IDX Taxonomy 2014. The adoption of XBRL in company financial report finally has an impact to the accounting education. This is because reducing and eliminating the gap between accounting education and accounting practice must always be sought. The purpose of this study is to explore the awareness and understanding of accounting educators in Indonesiaabout XBRL.Accounting educators are the profession which have responsibility in accounting education development. There were 124 accounting educators as a sample from several universities in Indonesia. The questionnaires were used to obtain the data, which distributed via email and social media. The results show that most of accounting educators do not aware and understand about what XBRL is. However, they who have not know about XBRL yet, has a curiosity and want to learn more about XBRL.

ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DI INDUSTRI MEBEL ABC Ade Setiawan; Helti Nur Aisyiah
INVENTORY: JURNAL AKUNTANSI Vol 3, No 1 (2019)
Publisher : Universitas PGRI Madiun

The purpose of this study is to analyze salaries and wages system in the ABC Furniture Industry. Analysis is done by the method of Performance, Information, Economy, Control, and Efficiency (PIECES).This research used descriptive qualitative approach. The data was collected by interview, observation, and documentation. Interviews were conducted with managers, head of production, and head of finance. Observation and documentation were carried out directly at the object of research, ABC Furniture Industry.The results showed that the salaries and wages system was not fully computerized. The system has been effective in terms of performance, information, economy, security, efficiency, and service. However, there is still potential for fraud and negligence in the presence and the payment of salaries and wages is still done manually

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Contact Name
HEIDY PARAMITHA DEVI, S.Pd., M.Si.

Contact Email
heidy@unipma.ac.id

Phone
-

Journal Mail Official
heidy@unipma.ac.id

Editorial Address
-

Location
Kota madiun,

Jawa timur

INDONESIA