JAD: Jurnal Riset Akuntansi & Keuangan Dewantara
Jurnal Akuntansi Dewantara (JAD) merupakan terbitan berkala ilmiah sebagai sarana untuk menyebarluaskan hasil penelitian dan ilmu pengetahuan di bidang Akuntansi yang diterbitkan oleh Lembaga Penerbitan dan Publikasi Karya Ilmiah (LP2KI) STIE PGRI Dewantara Jombang, secara berkala 2 (dua) kali setahun setiap bulan Juni dan Desember dengan tujuan menyebarluaskan hasil-hasil penelitian, pengkajian, dan pengembangan bidang Akuntansi.
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66 Documents
<![CDATA[Pengaruh Manajemen Laba Dan Corporate Social Responsibility Terhadap Tax Avoidance ]]>
<![CDATA[Rachayu Purbowati]]>;
<![CDATA[Sita Yuliansari]]>
<![CDATA[ JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 2 No. 2 (2019): Juli (2019) - Desember (2019) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
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DOI: 10.26533/jad.v2i2.480
<![CDATA[Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris pengaruh manajemen laba dan corporate social responsibility (CSR) terhadap tax avoidance. Penelitian ini merupakan jenis penelitian deskriptif kuantitatif. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor aneka industri yang listing di BEI dengan tahun pelaporan 2012-2016. Hasil penelitian menunjukkan bahwa manajemen laba yang diproksi dengan descretionary accrual berpengaruh negatif dan signifikan terhadap tax avoidance dan corporate social responsibility yang diproksi dengan CSDI berpengaruh positif dan signifikan terhadap tax avoidance.]]>
<![CDATA[Pengaruh Current Rasio Dan Debt To Equity Ratio Terhadap Harga Saham Perusahaan Otomotif ]]>
<![CDATA[Dian Indah Sari]]>
<![CDATA[ JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 3 No. 1 (2020): Januari (2020) - Juni (2020) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
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DOI: 10.26533/jad.v3i1.522
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh Current Rasio Dan Debt To Equity Ratio terhadap Harga Saham Perusahaan Industri Otomotif terdaftar di Bursa Efek Indonesia Periode 2016 – 2019. Objek penelitian adalah perusahaan industri otomotif yang terdaftar di Bursa Efek Indonesia periode 2016-2019 antara lain Astra Agro Lestari Tbk, Astra Grapia Tbk, Astra International Tbk, Astra Otoparts Tbk. Teknik analisis data dalam penelitian ini adalah teknik analisis kuantitatif. Data analisis adalah laporan keuangan (Laba Rugi dan Neraca) Perusahaan Industri Otomotif periode 2016-2019. Alat analisis yang digunakan adalah uji asumsi klasik dan dilanjutkan dengan analisis regresi linier berganda. Kesimpulan dari penelitian ini sebagai berikut Variabel Current Ratio (X1) berpengaruh negatif dan tidak signifikan terhadap variabel Harga Saham (Y). Variabel Debt to Equity Ratio (X2) berpengaruh negatif dan tidak signifikan terhadap variabel Harga Saham (Y). Variabel Current Ratio (X1) dan Debt to Equity Ratio (X2) secara simultan berpengaruh negatif dan tidak signifikan terhadap variabel Harga Saham (Y).]]>
<![CDATA[Analisis Perbandingan Degree Of Financial Leverage Antara Bank Cimb Niaga Dan Bank Danamon ]]>
<![CDATA[Siti Rohana]]>;
<![CDATA[Aliah Pratiwi]]>
<![CDATA[ JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 3 No. 1 (2020): Januari (2020) - Juni (2020) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
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DOI: 10.26533/jad.v3i1.508
<![CDATA[Penelitian ini bertujuan untuk menganalisis ada atau tidaknya perbedaan Degree of Financial Leverage antara Bank CIMB Niaga Tbk dan Bank Danamon Tbk. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian komparatif (perbandingan). Penelitian komparatif digunakan untuk mengetahui perbandingan Degree of Financial Leverage antara Bank CIMB Niaga Tbk (X1) dan Bank Danamon Tbk (X2).variabel dalam penelitian ini adalah DFL (Degree of Financial Leverage). Metode pengambilan sampel yang digunakan adalah metode purposive sampling, yaitu mengambil sampel yang ditentukan sebelumya berdasarkan maksud dan tujuan penelitian dan Sampel dalam penelitian ini adalah laporan keuangan pada Bank CIMB Niaga Tbk dan Bank Danamon Tbk selama 6 tahun mulai dari tahun 2013 sampai tahun 2018. Analisis data yang digunakan berupa uji – t Dua sampel Independen. Hasil analisis menunjukkan bahwa tidak ada perbedaan Degree of Financial Leverage antara Bank CIMB Niaga Tbk dan Bank Danamon Tbk, hasil interprestasi data dapat nilai membandingkan dan . Jika ≤ , maka H0 diterima dan Ha ditolak. Jadi {(- 1,147) ≤ (2,228)}, maka H0 diterima dan Ha ditolak.]]>
<![CDATA[Analisis Pemberian Kredit Terhadap Pendapatan ]]>
<![CDATA[Vincentia Devina]]>;
<![CDATA[Lusy Lusy]]>
<![CDATA[ JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 3 No. 1 (2020): Januari (2020) - Juni (2020) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
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DOI: 10.26533/jad.v3i1.547
<![CDATA[This research aims to analyze the role of Rural Credit Banks (BPR) in Sidoarjo on MSME income. The number of samples in this study were 83 customers from 9 BPRs in Sidoarjo Regency in the 2019 period. This study used quantitative research methods and data processing using multiple regression. The results showed that sales and credibility affect the income of MSMEs in Sidoarjo Regency, while the provision of credit and credibility does not affect the income of MSMEs in Sidoarjo. Lending does not affect the income of MSMEs because MSMEs that have obtained credit are at a stable stage from a financial perspective, so credit provided by BPRs is not the main capital for business expansion. This research is useful as an evaluation material for BPR in providing credit to customers. The limitation of this research is when giving questionnaires during rush hour from customers, so it requires a long process in processing the data. Suggestions for further research, qualitative research needs to be done with in-depth interviews with customers, so it is more beneficial for BPR and the world economy in general.]]>
<![CDATA[Membandingkan Akurasi Financial Distress Berbasis Model Peramalan Kebangkrutan ]]>
<![CDATA[Langgeng Prasetyo Utomo]]>
<![CDATA[ JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 3 No. 1 (2020): Januari (2020) - Juni (2020) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
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DOI: 10.26533/jad.v3i1.548
<![CDATA[This study aims to determine the differences between the Altman Model, the Zmijewski Model, the Springate Model and the Grover Model in predicting bankruptcy in companies that experienced losses in a row from 2013 to 2018. In this study, the sample technique used was purposive sampling by taking 24 samples of companies that suffered losses for two years in a row in the observation year were obtained. The analysis method used is One Way Anova. The results of this study indicate that the Altman Model, the Zmijewski Model, the Springate Model and the Grover Model differ in predicting company bankruptcy. Based on the Post-Hoc test and manual accuracy calculation shows that among the four models in this study]]>
<![CDATA[Pengaruh Good Corporate Governance, Financial Distress Dan Ukuran Perusahaan Terhadap Manajemen Laba ]]>
<![CDATA[Hadi Sucipto]]>;
<![CDATA[Umi Zulfa]]>
<![CDATA[ JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 4 No. 1 (2021): Januari (2021) - Juni (2021) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
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DOI: 10.26533/jad.v4i1.737
<![CDATA[This study aims to determine the effect of Good Corporate Governance, Financial Distress and Company Size on earnings management calculated using discretionary accruals. This type of research is a quantitative description research. This research uses purposive sampling method as a method of selecting samples. The population in this study were all 10 pharmaceutical companies listed on the Indonesia Stock Exchange (BEI). Based on predetermined criteria, there are 7 companies with an observation period of 5 years from 2015-2019. Hypothesis testing in this study uses multiple regression analysis techniques. The results of this study indicate that Good Corporate Governance has no significant effect on earnings management, financial distress has no significant effect on earnings management and firm size has no significant effect on earnings management.]]>
<![CDATA[Pengaruh Kinerja Lingkungan Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan ]]>
<![CDATA[Yuniep Mujati Suaidah]]>;
<![CDATA[Citra Ayuprilia Kartini Putri]]>
<![CDATA[ JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 3 No. 2 (2020): Juli (2020) - Desember (2020) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
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DOI: 10.26533/jad.v3i2.666
<![CDATA[Tujuan dalam penelitian ini adalah untuk menganalisis pengaruh kinerja Lingkungan dan Corporate Social Responsibility terhadap kinerja keuangan, Penelitian ini menggunakan metode kuantitatif Data yang digunakan merupakan data sekunder yaitu data yang diperoleh berasal dari laporan tahunan dan keuangan yang telah dipublikasikan dan terdaftar di BEI periode 2015-2019. Analisis Regresi Linier Berganda Berdasarkan hasil pengujian dan pembahasan pada bagian sebelumnya, maka dapat disimpulkan bahwa, Maka dapat disimpulkan bahwa Kinerja Lingkungan berpengaruh positif signifikan terhadap Kinerja Keuangan Perusahaan, Maka dapat disimpulkan bahwa Corporate Social Responsibility berpengaruh negatif signifikan terhadap Kinerja Keuangan Perusahaan yang dirusakkan dengan return on equity.]]>
<![CDATA[Peranan Audit Internal Pada Pembiayaan Kelompok Mikro Perempuan Dalam Upaya Pencegahan Frauding ]]>
<![CDATA[Dwi Ermayanti Susilo]]>
<![CDATA[ JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 4 No. 1 (2021): Januari (2021) - Juni (2021) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
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DOI: 10.26533/jad.v4i1.756
<![CDATA[The purpose of this study was to see how the role of internal audit on women's microfinance at PNM Mekaar in fraud detection and prevention. The research used a qualitative approach, making direct observations, conducting interviews and collecting data in the form of documents carried out by internal audits. Where the company's internal audit is active on the financing of women's micro groups in the prevention of fraud with evidence in the 2017 examination which revealed that during the examination of 4 groups there was no fraud, including delinquency in payment of insurance claims, customers who died had not received complete insurance documents, the use of bailout funds by one of the customers, monitoring activities are not in accordance with the control provisions which must be done once a month and billing statements for three customers who have paid three times but are not recorded by the head office system.]]>
<![CDATA[Dampak Pandemi Covid-19 Terhadap Pasar Saham Di Indonesia ]]>
<![CDATA[Henny Saraswati]]>
<![CDATA[ JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 3 No. 2 (2020): Juli (2020) - Desember (2020) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
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DOI: 10.26533/jad.v3i2.696
<![CDATA[This study aims to determine the factors that can affect financial distress in food and beverage companies listed on the Indonesia Stock Exchange in 2014-2018. The factors used are the size of the hood and financial distress.This type of research is an associative causal research with an ex post facto approach. Samples were taken using purposive sampling technique. A sample of 34 companies from 168 food and beverage companies listed on the Indonesia Stock Exchange in 2014-2018, so that the analyzed research data amounted to 170. The data analysis techniques used were descriptive statistics and logistic regression.The results of this study indicate that (1) Profit has no significant effect on predicting financial distress conditions. (2) Cash flow has no effect in predicting financial distress conditions. (3) Leverage has no effect in predicting financial distress conditions. And simultaneously this study states that earnings, cash flow and leverage do not affect predicting financial distress.]]>
<![CDATA[Studi Fenomenologi Model Implementasi CSR Berkelanjutan Di Kampung Warna-Warni Jodipan ]]>
<![CDATA[Erif Nurhuda]]>;
<![CDATA[Satia Nur Maharani]]>;
<![CDATA[Ridoni Fardeni Harahap]]>
<![CDATA[ JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 4 No. 1 (2021): Januari (2021) - Juni (2021) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
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DOI: 10.26533/jad.v4i1.747
<![CDATA[Effective implementation of CSR programs is expected to provide long-term bene-fits and is continuous. The purpose of this research is to formulate a model for im-plementing a sustainable CSR program. This study uses a descriptive method with a qualitative transcendental phenomenological approach that aims to, obtain in-depth and pure information from the object of research related to the implementa-tion model of sustainable CSR programs. The results of this study show the imple-mentation model of sustainable CSR programs that continuously provide benefits to the community and the company. Building a sustainable CSR program is carried out through the implementation of appropriate programs against targets and tar-gets, directed at community problems. The alignment of the program model given with problems in the community and can touch the root of these problems directly. He considered every triple bottom line element in the program implementation. The sustainability of the CSR program indirectly involves the active participation of the community and the company carries out a series of directed, systematic and planned management activities. Moreover, sustainable CSR programs cannot be separated from interference or support from the government and universities.]]>
