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Jurnal Proaksi
Published by Universitas Muhammadiyah Cirebon
ISSN : 2089127X     EISSN : 26859750     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Proaksi Jurnal Proaksi merupakan Jurnal Ekonomi yang diterbitkan oleh Program Studi Akuntansi Universitas Muhammadiyah Cirebon, menerima artikel ilmiah berupa hasil penelitian dan literatur dalam kajian Akuntansi dan Manajemen. Penerbit : Program Studi Akuntansi Fakultas Ekonomi Universitas Muhammadiyah Cirebon Frekwensi terbitan : 6 bulanan.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 9 No 1 (2022): Januari - Maret" : 7 Documents clear
PENGARUH KINERJA KEUANGAN PEMERINTAH DAERAH TERHADAP ALOKASI BELANJA MODAL DI KABUPATEN/KOTA PROVINSI JAWA TIMUR Widya Yektining Darmastuti; Endah Susilowati; Oryza Tannar
Jurnal Proaksi Vol 9 No 1 (2022): Januari - Maret
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i1.1913

Abstract

Belanja modal mampu membawa dampak bagi pertumbuhan ekonomi dan kesejahteraan masyarakat, tetapi pengelolaan dan pelaksanaan belanja modal pada pemerintah daerah masih belum optimal. Pemerintah pusat telah menetapkan target perkiraan alokasi belanja kebutuhan pemerintah daerah sebesar 30 persen dari anggaran belanja daerah. Akan tetapi, pemerintah daerah di Provinsi Jawa Timur masih belum bisa memenuhi target yang ditetapkan dimana rata-rata alokasi belanja modal sekitar 20 persen saja. Melalui penelitian ini diharapkan dapat diketahui pengaruh kinerja keuangan pemerintah daerah yang berupa rasio efektifitas PAD, rasio efisiensi keuangan, dan rasio kemandirian daerah terhadap alokasi belanja modal di kabupaten/kota Provinsi Jawa Timur selama periode tahun 2015-2019. Hasil analisis regresi linier berganda menunjukkan bahwa secara parsial ada dua variabel yang memiliki pengaruh signifikan terhadap alokasi belanja modal yaitu rasio efisensi keuangan dan rasio kemandirian daerah, sedangkan variabel rasio efektivitas PAD tidak berpengaruh signifikan terhadap alokasi belanja modal. Kata Kunci: kinerja keuangan, rasio, belanja modal. Abstract Capital expenditure is able to bring an impact to economic growth and community welfare, but the management and implementation of capital expenditures in local governments is still not optimal. The central government has set an estimated target of allocation of local government needs at 30 percent of the regional spending budget. However, the local government in East Java Province is still unable to meet the target set where the average allocation of capital expenditure is about 20 percent. Through this research, it is expected to be known the influence of local government financial performance in the form of PAD effectiveness ratio, financial efficiency ratio, and regional independence ratio to capital expenditure allocation in districts / cities of East Java Province during the period 2015-2019. The results of multiple linear regression analysis showed that partially there are two variables that have a significant influence on capital expenditure allocation, namely the ratio of financial efficiency and the ratio of regional independence, while the pad effectiveness ratio variable has no significant effect on capital expenditure allocation. Keywords: financial performance, ratio, capital expenditure
PENGARUH PROFITABILITAS, LIKUDITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN MELALUI MODERASI INTELLECTUAL CAPITAL Ardra Radhyan Hafidh; Hero Priono
Jurnal Proaksi Vol 9 No 1 (2022): Januari - Maret
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i1.1915

Abstract

Company performance can be seen from the company value which is a benchmark for managers and investors in perceiving the state of the company. The purpose of this study is to empirically examine the effect of profitability, liquidity and leverage on company value with intellectual capital as a moderating variable in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This research is classified as quantitative research. The type of data used is secondary data in the form of annual financial reports of food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period downloaded from the official website of the Indonesia Stock Exchange. The technique used for sampling is purposive sampling method and the method used for hypothesis testing is inferential statistics. The findings of this study indicate that the Profitability variable on Company Value has a positive and significant effect, the Liquidity variable has a negative and insignificant effect on Company Value and the Leverage variable has a negative and significant effect on Company Value. Then the moderating variable Intellectual Capital proved unable to moderate the relationship between Profitability and Liquidity, while the moderating variable Intellectual Capital was proven to be able to moderate the relationship between Leverage and Company Value. Keywords: Profitability, Liquidity, Leverage, Intellectual Capital
PENGARUH PENGGUNAAN UTANG DAN TATA KELOLA PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR Astri Hidayah; Endah Susilowati
Jurnal Proaksi Vol 9 No 1 (2022): Januari - Maret
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i1.2397

Abstract

Suatu perusahaan umumnya didirikan untuk memperoleh keuntungan atau profitabilitas. Profitabilitas perusahaan umumnya dihitung menggunakan Return on Asset. ROA suatu perusahaan dapat dipengaruhi oleh berbagai faktor. Studi yang dilakukan guna menguji pengaruh Penggunaan Utang, Tata Kelola Perusahaan yang diproksikan oleh Dewan Komisaris serta Dewan Direksi terhadap Return on Asset perusahaan manufaktur sub-sektor makanan serta minuman di BEI pada tahun 2015-2019. Teknik pengambilan sampel yaitu dengan purposive sampling sehingga terdapat 14 sampel penelitian. Data yang digunakan merupakan data sekunder berbentuk laporan tahunan yang dipublikasi pada tahun 2015-2019. Metode analisis yang digunakan ialah analisis regresi linier berganda. Hasil penelitian menujukkan bahwa penggunaan utang tidak berpengaruh terhadap Return on Asset, dan dewan komisaris serta dewan direksi berpengaruh terhadap Return on Asset. Kata Kunci: Penggunaan Utang, Tata Kelola, ROA Abstract A company is generally found to gain profitability. Company profitability is generally calculated using Return on Assets. ROA of a company can be influenced by various factors. The study conducted to examine the effect of the Debt to Equity Ratio, Good Corporate Governance as proxied by the Board of Commissioners and the Board of Directors on the Return on Assets of manufacturing companies in the food and beverage sub-sector on the IDX in 2015-2019. The sampling technique is purposive sampling, so that there are 14 research samples. The data used is secondary data in the form of an annual report published in 2015-2019. The analytical method used regression analysis, multiple linear. The results of the study show that debt to equity ratio has no effect on Return on Assets, the board of commissioners and the board of directors have an effect on Return on Assets. Keywords: DER, GCG, ROA
PENERAPAN PELAKSANAAN AKUNTANSI PERTANGGUNGJAWABAN DALAM PENILAIAN KINERJA Anisa Widiastuti; Syahla Salsabila; Agus Munandar
Jurnal Proaksi Vol 9 No 1 (2022): Januari - Maret
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i1.2430

Abstract

Performance is something that functions to achieve the success of a company. Performance is a part that must be confirmed to find out the achievements of a company. Basic system used in this performance is responsibility accounting. Responsibility accounting is one of the most important components of all control in a company. Responsibility accounting is used as a process of collecting and presenting a financial report. One of the systems in responsibility accounting that contains how to control costs for production and non-production. From the results of this study showing to find out how the implementation of accountability accounting in performance research at CV Kenari Furniture, Majasari Distric, Pandeglang, Banten. In this study, the method used is descriptive qualitative. Based on accountability accounting information data, this method describes empirical and factual data based of CV Kenari Furniture. Qualitative descriptive method which contains analytical analysys so that it can obtain conclusions based on objectives. From the results of this study, it was stated that at CV Kenari Furniture the planning and implementation of accountability accounting had been implemented and was quite good. In the application of CV Kenari Furniture's responsibility accounting, namely by providing work safety insurance and severance pay. Keywords : Responsibility Accounting, Employee Performance Appraisa
PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, LOAN TO DEPOSIT RATIO, DAN FIRM SIZE TERHADAP PROFITABILITAS BUMN SEKTOR PERBANKAN Arsy Nurulita Mustafa; Erna Sulistyowati
Jurnal Proaksi Vol 9 No 1 (2022): Januari - Maret
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i1.2511

Abstract

Banking health measurement very important to determine the capabilities of bank to conduct its operations to achieve optimal profitability. The object of research are conducted on BUMN bank (PT. BNI Tbk., PT. BRI Tbk., PT. BTN Tbk., PT. Bank Mandiri Tbk.) for period 2012-2020. The purpose of this study was to examine the effect of CAR, NPL, LDR, Firm Size on Profitability. Quantitative is a method of this research. The data resourced is secondary data that come from financial statement banking belonging to BUMN (PT. BNI Tbk., PT. BRI Tbk., PT. BTN Tbk., PT. Bank Mandiri Tbk.) for period 2012-2020. The data analysis technique in this study was multiple linear regression assisted by the SPSS 16.0. The result from the f test are known CAR, NPL, LDR, Firm Size has an effect on profitability simultaneuosly. While from the t test partially CAR, LDR, Firm size had no effect on profitability, only NPL has an effect on profitability. Keywords: CAR, NPL, LDR, Firm Size
PENGARUH KOMPETENSI WIRAUSAHAWAN TERHADAP KINERJA USAHA MIKRO KECIL MENENGAH KOTA MADIUN DENGAN PEMBIAYAAN BANK SEBAGAI VARIABEL INTERVENING Satriabayu Rifantama; Diah Hari Suryaningrum
Jurnal Proaksi Vol 9 No 1 (2022): Januari - Maret
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i1.2619

Abstract

UMKM have a very important role in the economic sector and can be considered as the backbone of the economy in Indonesia, and the strong and dynamic character of UMKM can encourage the development of the nation's economy. The purpose of this study was to examine and analyze the effect of Entrepreneurial Competence, and Bank Financing as intervening variables on MSME Business Performance. The population in this study is all UMKM in Madiun City in 2020 as many as 36.555 UMKM. Researchers took samples using purposive sampling technique. The sample that researchers used in this study was 126 research samples. The analysis used in this research is partial least square. Based on the results of the study, it can be concluded that the entrepreneurial competence variable influences and contributes to the business performance of UMKM in UMKM in Madiun City. Entrepreneurial competence influences and contributes to bank financing for UMKM in the city of Madiun. Competence of entrepreneurs with bank financing as an intervening variable affects the business performance of UMKM in UMKM in the city of Madiun. The implications and suggestions are that entrepreneurs/entrepreneurs should monitor the movement of MSME business performance from year to year often to maintain the age of UMKM so that they continue to run over time. Keywords: Entrepreneurial Competence, Financing, UMKM Performance.
DAMPAK NILAI PERUSAHAAN AKIBAT PENGARUH MANAJEMEN PAJAK DAN LINDUNG NILAI TERHADAP KINERJA KEUANGAN Basuki Toto Rahmanto; Mariah Mariah
Jurnal Proaksi Vol 9 No 1 (2022): Januari - Maret
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i1.2630

Abstract

The company carries out tax management and hedging strategies to improve the company's performance in increasing company value. This study aims to determine whether tax management and hedging have an effect on firm value by mediating financial performance variables. The use of mediating variables is expected to be a research novelty. The research population is banking sector companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling of banking companies listed on the Indonesia Stock Exchange for the period 2016 to 2020. The statistical method used in this study is multiple linear regression analysis and path analysis. The results showed that tax management had no effect on financial performance, hedging had no effect on financial performance, tax management had no effect on firm value, hedging and financial performance had no effect on firm value, and tax management and hedging had no effect on firm value through financial performance Keywords: tax management, hedging, financial performance

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