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INDONESIA
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Published by Politeknik Negeri Batam
ISSN : 25489917     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 15 Documents
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Search results for , issue "Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING" : 15 Documents clear
PENGARUH FRAUD TRIANGLE TERHADAP KECURANGAN PELAPORAN KEUANGAN DENGAN BENEISH M-SCORE MODEL Grenadi Boermawan; Rizka Indri Arfianti
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4009

Abstract

Semua perusahaan memiliki tujuan yang sama yaitu untuk mencari atau mendapatkan keuntungan sebanyak-banyaknya. Membuat beberapa pihak baik disengaja maupun tidak disengaja melakukan kesalahan dalam menyajikan laporan keuangan perusahaan. Kesalahan dalam melakukan penyajian laporan keuangan yang disengaja disebut sebagai tindakan fraud. Maka penelitian ini untuk mengetahui pengaruh Financial Stability, External Pressure, Personal Financial Need, Financial Targets, Nature Of Industry, Ineffective Monitoring Organizational Structure dan Rationalization terhadap kecurangan pelaporan keuangan. Teknik analisis yang digunakan adalah metode kuantitatif, meliputi uji kesamaan koefisien, uji statistik deskriptif, dan uji regresi logistik. jumlah perusahaan transportasi yang digunakan sebagai sampel adalah 24 perusahaan pada periode tahun 2018-2020. Hasil penelitian ini menunjukkan bahwa variabel nature of industry memiliki pengaruh dan dapat digunakan untuk memprediksi terjadinya financial statement fraud. Kesimpulan dari penelitian ini menunjukan bahwa variabel Financial Stability, External Pressure, Personal Financial Need, Financial Targets, Ineffective Monitoring, Organizational Structure dan Rationalization tidak berpengaruh terhadap Financial Statement Fraud. Sedangkan variabel Nature of Industry berpengaruh positif terhadap Financial Statement Fraud.
THE EFFECT OF CAR, SIZE, CKPN, NPF ON FDR BUS WITH TPF AS INTERVENING VARIABLES IN 2016-2021 Zan Ana Rizky; Anton Bawono
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4076

Abstract

This study was conducted to know the effect of CAR, Size, CKPN, and NPF on Sharia Banking FDR with TPF as the intervening variable BUS in 2016-2021. This type of research uses quantitative with multiple regression analysis as data analysis sourced from secondary data. The model selected in this study uses panel data in the form of Fixed Effect Model annual data of CAR, Size, CKPN, NPF, TPF, and FDR recorded in BUS for the 2016-2021 period. The research data obtained were analyzed using the Eviews 10 application tool. The results of the research conducted by data processing showed that the TPF variable had a negative and significant effect on FDR. Variables CAR, Size, CKPN, and NPF have no significant effect on FDR. Then the Size variable has a positive and significant effect on TPF, while the CAR, CKPN, and NPF variables have no significant effect on TPF. After performing path analysis, the TPF variable can mediate the effect of Size on FDR. And the TPF variable cannot mediate the effect of CAR, CKPN, and NPF on FDR.. Keywords: CAR, Size, CKPN, NPF, TPF, FDR
REAKSI PASAR SAHAM TERHADAP PENGUMUMAN PEMBERLAKUAN PEMBATASAN KEGIATAN MASYARAKAT (PPKM) DARURAT DI WILAYAH JAWA BALI PADA INDUSTRI MAKANAN DAN MINUMAN zidni husnia fachrunnisa; Lulu Amalia Nusron; baniady gennody pronosokodewo
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4133

Abstract

Penelitian ini bertujuan untuk mengetahui reaksi pasar saham terhadap pengumuman PPKM Darurat Covid-19 di wilayah Jawa Bali pada industri makanan dan minuman. Reaksi pasar diketahui dengan menguji apakah harga saham dan volume perdagangan saham sebelum dan sesudah adanya pengumuman PPKM Darurat Covid-19 di wilayah Jawa Bali terdapat perbedaan secara signifikan. Penelitian ini menggunakan data yang dipublikasikan BEI melalui website www.idx.co.id selama periode pengamatan. Periode pengamatan yakni H-7 sebelum event hingga H+7 setelah event. Setelah itu, dilakukan analisa data menggunakan uji beda Wilcoxon. Hasil penelitian menunjukkan bahwa terdapat perbedaan volume perdagangan saham sebelum dan sesudah adanya pengumuman PPKM Darurat Covid-19 di Jawa Bali. Sedangkan, harga saham sebelum dan sesudah adanya pengumuman PPKM Darurat Covid-19 di Jawa Bali terbukti tidak terdapat perbedaan signifikan. Hasil penelitian ini memberikan implikasi bahwa adanya peraturan pembatasan sosial yang diakibatkan pandemi Covid-19 memberikan dampak terhadap aktivitas perdagangan saham khususnya pada sub sector makanan dan minuman
PENGARUH DIVERSITAS GENDER DALAM DEWAN DIREKSI, DEWAN KOMISARIS, DAN KOMITE AUDIT, SERTA KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK Amelia Sandra
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4244

Abstract

ABSTRACT Every company hopes to get a large amount of after-tax income, thus they have to make an effort to legally lower its tax as much as possible. This is known as tax aggressiveness. This research aims to test several factors that affect tax aggressiveness, which are gender diversity in board of directors, board of commissioners and audit committee, managerial ownership & institutional ownership. Data for this research are taken from food & beverage companies’ annual report for year 2017 – 2019. Companies used for this research are chosen with purposive sampling method, with a result of 36 companies for three years. This research uses SPSS 20 to conduct pooling test, descriptive statistical test, classical assumption test, F test, t test, and coefficient of determination. The significance value obtaiend from F test is 0,029. The coefficient of determination shows that tax aggresiveness is 40,2% affected by variables in this research. T-test shows that the significance value of GDDIR 0,475; GDCOM 0,007; GDAC 0,023; KM 0,146; and KI 0,077. The conclusion of this study is that gender diversity in the board of commissioners and in the audit committee have significant positive effect towards tax aggressiveness. While gender diversity in the board of directors, managerial ownership and institutional ownership are not proven that they have positive effect on tax aggressiveness. ABSTRAK Perusahaan pasti mengharapkan laba setelah pajak yang besar, untuk itu harus berupaya membayar pajak serendah mungkin dengan cara yang legal. Tindakan ini dikenal dengan istilah agresivitas pajak. Penelitian ini bertujuan menguji beberapa faktor yang memengaruhi agresivitas pajak seperti diversitas gender dalam direksi, dalam dewan komisaris, dan komite audit, serta kepemilikan manajerial, dan kepemilikan institusional. Data penelitian ini diperoleh dari laporan perusahaan sub sektor makanan dan minuman yang terdaftar di BEI selama tahun 2017-2019. Perusahaan sampel dipilih dengan metode purposive sampling, dan terpilih 12 perusahaan per tahun sehingga ttotal 36 sampeldalam 3 tahun. Penelitian ini menggunakan SPSS 20 untuk uji pooling, uji statistik deskriptif, uji asumsi klasik, uji F, uji t, dan koefisien determinasi. Nilai signifikansi uji F adalah 0,029. Hasil uji koefisien determinasi menunjukkan agresivitas pajak dipengaruhi sebesar 40,2% oleh variabel- variabel independen yang diteliti. Uji hipotesis (Uji t) menunjukkan nilai signifikansi GDDIR sebesar 0,475; GDCOM sebesar 0,007; GDAC sebesar 0,023; KM sebesar 0,146; dan KI sebesar 0,077. Dapat disimpulkan diversitas gender dewan komisaris dan komite audit berpengaruh signifikan positif pada agresivitas pajak. Sedangkan diversitas gender direksi, kepemilikan manajerial dan kepemilikan institusional tidak terbukti berpengaruh positif terhadap agresivitas pajak. Kata kunci : Agresivitas Pajak, Diversitas Gender, Kepemilikan Manajerial, Kepemilikan Institusional
THE EFFECT OF FINANCIAL LITERACY, FINANCIAL ATTITUDE, LOCUS OF CONTROL AND INCOME ON FINANCIAL MANAGEMENT BEHAVIOR ON THE MILLENNIAL GENERATION Chintania Defa Pamella
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4361

Abstract

The main purpose of this study is to examine the effect of financial literacy, financial attitudes, locus of control and income on financial management behavior in the millennial generation. The population of this research is the millennial generation, which is represented by active students majoring in Business Management, Accounting and Managerial Accounting Study Programs, employees class and regular class 2018 at the Batam State Polytechnic who have worked or had internships. The total respondents were 155 students. This study uses a quantitative approach and data collection methods through surveys by distributing questionnaires through google form. The results of this study are financial literacy, financial attitudes, locus of control and income have a significant positive effect on financial management behavior.
The Role of Personality, Family Environment and Entrepreneurship Education on Entrepreneurial Interest of Batam State Polytechnic Students During the Covid-19 Pandemic Salwa Anisa; Adi Irawan Setiyanto
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4380

Abstract

The purpose of this study was to determine the influence of personality, family environment, and entrepreneurship education on the entrepreneurial interest of Batam State Polytechnic students during the covid-19 pandemic. The research population is Batam State Polytechnic students with the criteria that they have received entrepreneurship course. The total respondents were 381 students. This study uses a quantitative approach and data collection through distributing questionnaires using google form. The results of the study are personality variables have an effect on student entrepreneurship interest. The family environment variable has no effect on the student's entrepreneurial interest. Finally, the entrepreneurship education variable has an effect on students' interest in entrepreneurship. The implications of the research are for Polibatam students to take part in entrepreneurial training and hone skills that can motivate themselves to become entrepreneurs. The implication for Polibatam is to become a facilitator and support activities that can increase students' interest in entrepreneurship.
Pengaruh Total Aset, Likuiditas, Dan Kepemilikan Saham Publik Terhadap Kinerja Lingkungan Dengan Profitabilitas Sebagai Variabel Intervening Bella Seni Krisdiyanti
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4393

Abstract

Penelitian dilakukan dengan maksud untuk melihat pengaruh ukuran perusahaan, likuiditas, dan kepemilikan saham publik terhadap kinerja lingkungan yang dimediasi oleh profitabilitas. Kajian ini memanfaatkan informasi pada laporan keuangan industri manufaktur yang tercatat di BEI dan PROPER, menggunakan pengujian data purposive sampling pada tahun penelitian 2016–2021 dan menghasilkan 138 data dari 23 entitas sektor manufaktur. Metode penelitian menggunakan Partial Least Square (PLS) dengan jenis data sekunder. Penelitian memaparkan hasil bahwa terdapat pengaruh positif secara parsial antara ukuran perusahaan terhadap profitabilitas, kepemilikan saham publik berpengaruh negatif terhadap profitabilitas, sedangkan likuiditas tidak berpengaruh terhadap profitabilitas. Ukuran perusahaan tidak berpengaruh terhadap kinerja lingkungan, akan tetapi likuiditas, kepemilikan saham publik, dan profitabilitas berpengaruh positif terhadap kinerja lingkungan. Adanya pengaruh positif antara ukuran perusahaan terhadap kinerja lingkungan dengan dimediasi oleh profitabilitas, profitabilitas tidak mampu memediasi kepemilikan saham publik terhadap kinerja lingkungan, profitabilitas tidak mampu memediasi hubungan likuiditas terhadap kinerja lingkungan. Kata Kunci: Kinerja Lingkungan, Profitabilitas, Ukuran Perusahaan, Likuiditas, Kepemilikan Saham.
Perbedaan Kinerja Keuangan Perbankan Di Indonesia Sebelum dan Sesudah Pandemi Covid-19 Shinta Kartika; Sugeng Riadi
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4486

Abstract

Pandemi Covid-19 berdampak buruk terhadap ekonomi negara yang menyebabkan penurunan kinerja berbagai perusahaan. Penelitian ini bertujuan untuk mengetahui perbedaan kinerja keuangan perbankan di Indonesia sebelum dan sesudah pandemi Covid-19, sumber data pada penelitian ini adalah laporan keuangan tahunan bank di Indonesia yang diperoleh dari Bursa Efek Indonesia (BEI), yang diukur berdasarkan pendekatan CAMEL. Tahun data yang digunakan hanya laporan keuangan perbankan tahun 2019 – 2020 yang didapat dari Bursa Efek Indonesia. Penelitian ini menggunakan metode kuantitatif dengan pendekatan uji beda yang bertujuan untuk melihat persamaan atau perbedaan objek yang diteliti, yang menggunakan 5 (lima) indikator yaitu capital, asset, management, earnings, dan liquidity. Hasil dari penelitian ini menunjukan bahwa terdapat perbedaan kinerja keuangan yang diukur menggunakan metode Capital, Management, Earnings, dan Liquidity, sedangkan dengan menggunakan metode Assets tidak menunjukan adanya perbedaan terhadap kinerja keuangan perbankan di Indonesia sebelum dan sesudah pandemi Covid-19.
PERENCANAAN PAJAK DAN IMPLIKASINYA TERHADAP USAHA MIKRO KECIL DAN MENENGAH (STUDI KASUS PADA UMKM MADU HUWAIDA) Tiara Faradita; Nurul Aisyah Rachmawati
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4487

Abstract

This study plans and analyzes the implications of tax compliance for Micro, Small and Medium Enterprises with a case study on MSME Madu Huwaida. The purpose of this research is to help MSMEs to plan their obligations as taxpayers according to the provisions of the tax law. The type of qualitative research used is a case study. Data collection techniques used in the form of literature study, interviews, observation and documentation. The analysis technique used is in the form of data reduction analysis techniques, data presentation and verification. The results of the study show that based on the Law on the Harmonization of Tax Regulations, they are not required to pay taxes because their turnover has not yet reached the taxable turnover. Based on its tax obligations, namely the obligation to register, perform calculations, pay and report taxes owed, MSME Madu Huwaida has carried out its obligations as a taxpayer, which is marked by having a TIN as a taxpayer identification number. However, the tax obligations have not been fully carried out considering the limited resources and knowledge they have.
Your Fried Chicken is “Hot” [but “Stenchy”]! A Business Analysis of PT Fast Food Indonesia, Tbk during the Pandemic Carissa Firdaus; Resi Ariyasa Qadri
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4506

Abstract

The Covid-19 outbreak has a severe impact on Indonesia's food and beverage industry. The purpose of the study is to examine the business and growth plan, review the financial situation, and determine the intrinsic value of FAST firm shares. The research employs the case study methodology to fulfill the objectives. The financial and business data are collected via documentation and analyzed using the financial statement analysis framework. Our study finds that the business slows down when the pandemic struck and thus the company take a defensive strategy to sustain its business. Market players seem to overvalue FAST’s stock price. Our research plays a significant role in shedding a light on firm’s fundamental analysis for investors before placing their investment in FAST.

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