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Jurnal Ilmiah Akuntansi dan Keuangan

jiak
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Published by Sekolah Tinggi Ilmu Ekonomi Putra Bangsa

ISSN : 25489453 EISSN : 2580510X DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

This journal publishes research from various topics in Accounting and Finance.

Arjuna Subject : -

Articles 6 Documents

Search results for , issue " Vol 7 No 1 (2018): JIAK" : 6 Documents clear

PENGARUH CURRENT RATIO, PERIODE PENAGIHAN PIUTANG DAN RETURN ON ASET TERHADAP NET PROFIT MARGIN PADA PT AUTO PARTS CENTER BALIKPAPAN handayani, fice
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 1 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

The research expected to find the influences of current asset, the collection period of receivable add return on asset against net profit margin on PT.Auto Parts Center Balikpapan. This research uses sondary data. The sample uses 11 years by collecting financial statements data from 2005-2015. The method uses to analyze the relation between independent variable with dependent variables is multiple linear regression method and assumption test.          The result of the discussion shows that simultaneously. Independent variables ;Current Ratio, the collection period of receivables and return on asset (ROA) by f test affects the net profit margin.This the result of partial test by t test , return on asset variable has an effect on net profot margin.   Key Words : NPM, Current Ratio, The collection period of receivables and ROA    

ANALISIS PENGARUH PDRB, INFLASI, NILAI KURS, DAN TENAGA KERJA TERHADAP PENERIMAAN PAJAK PADA KABUPATEN CILACAP, BANYUMAS, PURBALINGGA, KEBUMEN DAN PURWOREJO Mispiyanti, Mispiyanti; Kristanti, Ika Neni
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 1 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

Taxes serve to reduce inequalities among the population and thus demand substantial government expenditures for state financing which one of the sources is tax revenue. Butmany factors affect the high low tax revenue. This study aims to determine partially whether the GDP, inflation, the exchange rate of rupiah against US Dollar and labor have a positive effect on tax revenues and also to determine whether GRDP, inflation, the exchange rate of rupiah against US Dollar and labor in together have a positive effect on tax revenue. This study uses data realization of tax revenue, GDP data, inflation data, and employment data in the districts of Cilacap, Banyumas, Purbalingga, Kebumen, Purworejo as well as data on the Rupiah exchange rate against US Dollar. The results show that partially PDRB and labor positively affect the tax revenue while inflation and the exchange rate of rupiah against US Dollar have no positive effect on tax revenue. In together the variables PDRB, inflation, exchange rate and labor, significantly affect the variable tax revenue.   Keywords: tax revenue, GRDP, inflation, US Dollar exchange rate, labor

ANALISIS PEMANFAATAN ANGGARAN DANA BOS (BANTUAN OPERASIONAL SEKOLAH) DI SMP NEGERI SE-KECAMATAN KEBUMEN Wahyuningsih, Sri; Astuti, Desi Widi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 1 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

Operational grant school next abbreviated as BOS is a central government program in providing funding the school fees of the students for a unit of primary and secondary education compulsory nine years. The purpose of this research is to know the influence of human resources students, the time of BOS funds are distributed, and effectiveness of infrastructures on the utilization of budgetary BOS funds. The method that used in this research is the descriptive method with the quantitative approach. Data collection methods used are observation, the literature study, and questionnaire. The data analysis of this research used regression analysis linear multiple by using SPSS version 16. The result of this research shows that from human resources students variable is 0,632 influential not significant impact on the use of the BOS funds. The time of BOS funds are distributed is 0,036 and effectiveness of infrastructures is 0,000 influential in a significant impact on the utilization of budgetary BOS funds. The Problems in this research are lack of knowledge about BOS funds and the distribution of BOS funds that are not timely. The advice that given from this research are: (1) forthe schools should be held socialization about the BOS funds. (2) For the committee of the schools should check the reports that had made by the school. (3) The management of using more improve the quality of the facilities infrastructure in order to support the process teaching.   Keywords : Human resources, the time of BOS  funds distributed, the effectiveness of infrastructures, and utilization of the BOS fund.

POTENSI EKONOMI PENGGUNAAN BAHAN BAKAR MINYAK (Studi Kasus Universitas Diponegoro) Indriani, Astiwi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 1 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

This research want to investigate the economic potential of the use of fuel oil with research object at Diponegoro University. This research was conducted to know the potential of oil fuel usage in the campus area, the potential cost to fulfill the requirement of fuel oil and analyze the influence of the number of vehicle and the type of vehicle variable to the fuel consumption as well as the average difference of fuel consumption between the type of motorcycle and cars.The analysis technique used is quantitative descriptive analysis to find out the potential use and cost of fuel oil; also used multiple linear regression analysis and t-test different to analyze average difference of fuel consumption between motorcycle and car.The results of the analysis show that the potential use of fuel reaches 1987,7 liters for the nearest distance and 5331,5 liters for the furthest distance with potential cost of each reach 13 million rupiah and 35 million rupiah every 5 hours/week. Show that campus has a very high potential in the absorption of fuel. Then the percentage of vehicle users is mostly contributed by vehicles with vehicle code : H (42%), B (10%), and K (9%). The Results of multiple linear regression analysis with t test showed that the number of vehicles and vehicle types variable partially have a significant positive effect on the use (consumption) of fuel. Adjusted R square value of 94.7% and the rest 5.3% is influenced by other factors. T-test different results indicate that there are differences in fuel consumption between types of motorcycle and cars.Keywords: Number of vehicles, Type of Vehicle, Economic Potential of Fuel Oil Usage.

PENGARUH DIMENSI SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA MALAYSIA Retnosari, Retnosari
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 1 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

This study aims to analyze sustainabilty dimensions of sustainability reporting positive effect on the financial performance of companies in Malaysia. This research is quantitative method of the archival research. Furthermore sampling in this study using purposive sampling and this research using descriptive analysis and multiple regression analysis.This study found existing positive influence dimensions of sustainability reporting which consists of the economic, environmental, labor, human rights, social and product responsibility on the financial performance in the company's Malaysia.Key words: corporate social responsibility, sustainability, financial performance

Analisis Teknikal Harga Saham Waskita Karya Tahun 2017 dengan Metode ARIMA Windasari, Wahyuni
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 1 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

As an investor needs to do an analysis before making a decision either in selling or buying shares. Security analysis consist of two types of analysis, namely tecnical analysis and fundamental analysis. Technical analysis to test wheater historical data will predict stock prices as a consideration to buy or sell an investment's instrument. One type of technical analysis is the ARIMA method. In this research uses daily stock price of WSKT Tbk during 1 Januari–10 Oktober 2017 to predict stock prices the few days. The best ARIMA model to describe WSKT stock price movement is MA(4), with MAE predict data is 480.25.Key words : forecasting, ARIMA, technical analysis, stock prices.

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