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Aktiva : Jurnal Akuntansi dan Investasi

jurnal_aktiva
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Published by Universitas Madura

ISSN : 25027379 EISSN : 25494090 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

AKTIVA merupakan terbitan berkala ilmiah yang memuat hasil penelitian dan kajian konseptual dalam bidang ilmu akuntansi; pasar modal, akuntansi manajemen, perpajakan, sektor publik, dan syariah.

Arjuna Subject : -

Articles 100 Documents

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ANALISIS PENENTUAN BIAYA PELAYANAN PASIEN RAWAT INAP PADA PUSKESMAS PALENGAAN PAMEKASAN Zakhra, Aminatus; Khusairi, Khusairi
JURNAL AKUNTANSI DAN INVESTASI Vol 4, No 1 (2019): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

This study aims to determine the cost of inpatient services at Palengaan Pamekasan Community Health Center. The data analysis method used in this study uses descriptive quantitative analysis. Based on the results of the study indicate that the determination of the cost of inpatient service using the Activity Based Costing method for VIP class inpatient services costs Rp. 160,230.36, - the current tariff is Rp. 150,000, - including the difference of Rp. 10,230.36, - and in Zaal's class Rp. 92,868.85, - registration of the current tariff of Rp. 75,000, - including the difference of Rp. 17,868.85, - and the conclusions in using the Activity Based Costing method show that the results are higher than the current rates.

PENGARUH KUALITAS PELAYANAN TERHADAP MINAT KONSUMEN MENGGUNAKAN JASA PT. ALMUNA TOUR AND TRAVEL BUGIH PAMEKASAN Rahayu, Runik Puji; Alfian, Nurul
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 2 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

The purpose of this study is to find out whether service quality has an effect on simultaneous consumer interest using the services of PT. Almuna Tour and Bugih Pamekasan Travel and to find out which variable is the most dominant influence on consumer interest using the services of PT. Almuna Bugih Pamekasan Tour and Travel. the independent variables used are reability (X1), Responsiveness (X2), Assurance (X3), consumer interest (Y). Based on the results of calculations carried out by researchers, the influence of service quality on consumer interest uses Pt services. Almuna Tour and Bugih Pamekasan Travel, reliability, responsiveness and assurance. simultaneously the effect can be said truthfully, this is evidenced by the results of the calculation of SPSS with a real level of 5% or with a 95% confidence level obtained Fcount 19.759 while Ftable of 2.74. Because in this study service quality affects consumer interest in using travel services.

PERAN AUDIT INTERNAL DALAM UPAYA PREVENTIF FRAUD (STUDY KASUS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI) Alfian, Nurul; Rahayu, Runik Puji
JURNAL AKUNTANSI DAN INVESTASI Vol 4, No 1 (2019): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Generally fraud prevention is only done on companies that have good internal control, but internal auditors also have an important role in the company, especially in terms of preventing fraud, internal audits are tasked with checking all parts or in the company whether they are in accordance with predetermined standards or not, and find solutions to problems that occur within the company.This research is a qualitative descriptive study, which describes the data obtained from the banking company's annual report. The population of this research is banking companies listed on the IDX while the sample uses purposive sampling which produces four banking companies, namely, BNI, BRI, BTN, Bank Mandiri. In this study researchers used descriptive methods, where researchers describe or explain data obtained about the role of internal uadit in preventing fraud and comparing fraud prevention by auditors and what efforts have been made by banking companies in preventing fraud.Internal audit has a very important role in preventing fraud. The internal audit of the four banks that were sampled was able to implement and carry out the prepared audit plan and provide recommendations that could solve the problems that occurred in that manner. All audit activities have been included in the audit charter and are governed by the directors' regulations. Of the four banks, there have been efforts in preventing fraud, among others, by providing a Whistleblowing system and a program to control gratification. For employees or other parties who commit fraud (fraud), sanctions are categorized into 3 types, namely minor, moderate and severe sanctions and sanctions in the form of administrative sanctions and financial sanctions.

ANALISIS RASIO LIKUIDITAS DAN SOLVABILITAS TERHADAP KINERJA PERUSAHAAN PADA PERBANKAN SYARIAH purwanto, purwanto; Syahadatina, Rika
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 2 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

This study aims to analyze Islamic bank financial performance appraisal. One of them is by analyzing the profitability level of the relevant Islamic banks, which shows that Islamic banking gets the title of a healthy category of banks, analyzes Islamic banking financial performance using added value and financial ratios that show influence on banking financial performance sharia. The population in this study is a company in the period Islamic Sharia bank company which is listed on the Indonesian stock exchange with a total of 11 companies. The sample of this study was taken using a saturated sample technique that is by making the entire population as a sample. The analytical tool used in this study is a comparison with Indonesian tire regulations. Based on this research, it was concluded that there were 6 companies in good condition, namely indicator cash ratio below 3%. So it was concluded that there were 6 companies in good condition with DER indicator.

POLA MODUS OPERANDI FRAUD PEMBIAYAAN SERTA UPAYA MEMINIMALISIR KECURANGAN PADA BANK PERKREDITAN RAKYAT SYARIAH X Purwanto, Purwanto; Kusuma, Andriani
JURNAL AKUNTANSI DAN INVESTASI Vol 4, No 1 (2019): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

The purpose of this study is to examine and explain the operandi pattern of fraud that occurs in the distribution of bank financing and explain the efforts to minimize fraud that occurs in the distribution of bank financing. The results of the study show that. This research is a type of qualitative research with the research design used is a case study in BPRS X. The data in this study consisted of documentation, interviews, and observations. The results showed that there were elements of BPRS X who had practiced fraud starting from the submission stage, data analysis and approval in the form of falsifying documents by conditioning the submission so that they could pass the financing so that there were mask credit findings, credit in the name. As well as efforts to minimize fraud consisting of Pillar steps to prevent, detect, investigate and monitor and evaluate existing systems.

PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS PENGENDALIAN PIUTANG DAN KOLEKTABILITAS PIUTANG TAK TERTAGIH PADA BPRS BHAKTI SUMEKAR CABANG PAMEKASAN Arifuddin Arifuddin; Agus Sugiono
JURNAL AKUNTANSI DAN INVESTASI Vol 4, No 1 (2019): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

The purpose of this study is to determine whether the sales accounting information system influences the effectiveness of receivables control and the effectiveness of collectibility of uncollectible receivables in BPRS Bhakti Sumekar, Pamekasan Branch. This type of research uses descriptive quantitative methods. Data collection is done using a questionnaire. From the results of the study it is known that there is a significant relationship between accounting information systems and the effectiveness of accounts receivable control and collectability of uncollectible accounts. The simple correlation coefficient (R) for the effectiveness of receivables control is 0.826, which means that the accounting information system has a close or strong relationship to the effectiveness of accounts receivable control, which is 0.826 or 82.6%. While collectibility of uncollectible accounts of 0.847 means that the input variable consisting of accounting information systems has a close or strong relationship to collectability of uncollectible accounts of 0.847 or 84.7%. The coefficient of determination for the effectiveness of accounts receivable control is obtained value (R2) = 0.683 which means that 68.3% of the effectiveness of the control of accounts receivable can be explained by the accounting information system while the remaining 31.7% is influenced by other variables outside the model studied. uncollectible obtained value (R2) = 0.717 which means that 71.7% collectability of uncollectible accounts can be explained by accounting information systems while the remaining 28.3% is influenced by other variables outside the model studied.

ANALISA PENGADAAN ASET TETAP DENGAN MENGGUNAKAN CAPITAL BUDGETING PADA FOTO COPY RESTU IBU Purwanto, Purwanto; Aina, Muslimatul
JURNAL AKUNTANSI DAN INVESTASI Vol 4, No 1 (2019): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

This study aims to analyze the Copy of Restu Ibu in investing or procuring fixed assets in order to maintain the stability of production and produce more copy photos so that consumer demand can be fulfilled. Sources of data in this study are financial statements consisting of statements of income, capital changes, and balance sheets for the period 2013-2017. This type of research is descriptive. The type of data in this study is quantitative data in the form of data relating to financial statements. While the data analysis method used is projection with a linear trend method which is then used to calculate the level of demand in the future. Based on capital budgeting calculations, it can be seen that the results of calculations using projections with linear trend methods, note that the total income in 2018 is Rp. 38,579,500. Then the company will invest in fixed assets in the form of a photo copy machine. Fixed asset investment carried out requires substantial funds so analysis is needed to assess the feasibility of investing through Capital Budgetting techniques. The analysis results show a Payback Period (PP) for 3 years 5 months 7 days which means it does not exceed the investment age of 5 years. Net Present Value (NPV) of Rp. 11,004,111 which means positive. Internal Rate of Return (IRR) is obtained 12.3%> 10% that the procurement can be received. Profitability Index (PI) of 1.45 greater than 1 Based on the analysis of the acquisition of fixed assets, it can be concluded that investment is feasible.

ANALISIS MINAT MAHASISWA DALAM BERINVESTASI SAHAM PADA GALERI BURSA EFEK INDONESIA FAKULTAS EKONOMI UNIVERSITAS MADURA Subhan, Subhan; Suryansyah, Ah
JURNAL AKUNTANSI DAN INVESTASI Vol 4, No 1 (2019): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

The Faculty of Economics is one of the faculties at Madura University that has an investment gallery. through this galerry, it will be a medium for Madura University student to invest shares in the capital market. the purpose of this study is to determine the effect of capital market education, minimal investment capitak, and return on student interest in investing in stocks.This type of research is quantitative associative. the data used are primary data obtained through the distribution of questionnaires to 275 respondent, namely 183 students of management study programs and 92 students of accounting study programs at the Faculty of Economics, University of Madura. the sampling method used by researches in each study program was proportionate stratified random sampling.The results of this study indicate that capital market education, minimal invesment capital and returns partially hhave a siginificant effect on students’ interest in investing in stocks.

PENGARUH PERILAKU KEPEMIMPINAN TERHADAP KINERJA KARYAWAN Furqon, Mohammad Amir; Rizal, Zef
JURNAL AKUNTANSI DAN INVESTASI Vol 4, No 1 (2019): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

The main problem in this study is whether leadership behavior based on structural initiatives and leadership behavior based on attention to subordinates influences the performance of employees. Bunga Baby Shop in Sampang Regency. Among leadership behaviors based on structural initiatives and leadership behavior based on the attention of which subordinates are the most dominant influence on the performance of employees. Bunga Baby Shop in Sampang Regency. From the research, valid and reliable data has been obtained so that it can be continued with the following analysis, namely the multiple linear regression analysis technique as well as the T test and F test with the help of SPSS.The results of this study indicate that through simultaneous testing (F test), the independent variable of leadership behavior (X) simultaneously has a significant effect on employee performance dependent variables (Y). This is evidenced by the calculated F value of 73,323 greater than the F table of 3.44. Furthermore, from the results of statistical tests it is known that partially the independent variable (X) consisting of structural initiatives and attention to subordinates as a whole has an effect on employee performance at Bunga Baby Shop in Sampang Regency. And the variable attention to subordinates is the most dominant variable influence on the performance of employees of Bunga Baby Shop in Sampang Regency. Therefore, it is expected that Bunga Baby Shop in Sampang Regency will maintain and increase attention to subordinates to this variable by increasing the attention of employees.

POLA PENANGANAN KREDIT MACET PADA PT OTO MULTIARTHA FINANCE CABANG MALANG Susanti, Rizki ApriliaDwi
JURNAL AKUNTANSI DAN INVESTASI Vol 4, No 2 (2019): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

The purpose of this study is to determine how the overview of the collector division at PT Oto Multiartha Finance and how the pattern of handling non performing loan at PT Oto Multiartha Finance. research was conducted at the PT Oto Multiartha Financein jaksa agung suprapto streat, no 85 Malang. The process of data collection was done by in-depth interviews to four sources; ACH (Area Collector Head), CH (Collector Head), CC (Coordinator Collector), dan FC (field collector). The data collected was analyzed by using theme analysis. then, the theme is explored from each interviewees . The validity of data using triangulation method and member check. collector division at PT Oto Multiartha Finance has a target that all loans can be on time collected. billing system there are two ways of persuasive system and take the unit.

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Contact Name
Nurul Alfian

Contact Email
fyanque89@yahoo.com

Phone
-

Journal Mail Official
fyanque89@yahoo.com

Editorial Address
-

Location
Kab. pamekasan,

Jawa timur

INDONESIA