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ACCOUNTHIK : Journal of Accounting and Finance

accounthink
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Published by Universitas Singaperbangsa Karawang

ISSN : 24599751 EISSN : 25483862 DOI : -

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

Accounthink is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, University of Singaperbangsa Karawang twice a year (March and October). Accounthink aims to publish articles in the field of accounting and finance that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world.

Arjuna Subject : -

Articles 127 Documents

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Persepsi Mahasiswa Terhadap Praktik Pengungkapan Sukarela dengan Non Profit Organizations Reporting Index di Universitas Bangka Belitung Wenni Anggita; Anggraeni Yunita; Erita Rosalina; Izma Fahria
Accounthink Vol 3 No 02 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

The services provided by nonprofit organizations and their ability to continue providing such services, how managers carry out their responsibilities for the performance of nonprofit organizations. This research aims to analyze the perception of Bangka Belitung University students about the voluntary disclosure practices at Bangka Belitung University by Non Profit Organizations Reporting Index. As one of the Non Profit Organizations, the collage became one of the entities of interest to be discussed. The research using qualitative approach by distributing quetionnaires. The sample used is 978 faculty of economics students who are familiar with voluntary disclosure. The result showed that Bangka Belitung University doesn’t use Non Profit Organizations Reporting Index in the report. Students agreed that a non profit organization, the university should be know the informations needed by stakeholders. Of the five indicators mentioned in Non Profit Organizations Reporting Index used in this study, tey agree that financial and non financia information is important to be informed openly.

Analisis Profitabilitas Pada Kinerja Keuangan (Studi Kasus pada PT. Jiwasraya (Persero) Regional Office I) Irvan Yoga Pardistya
Accounthink Vol 4 No 1 (2019)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

This study aims to analyze performance of company based on profitability. The data of study is financial report 2009-2012. The methode of study of deecrptive quantitavie when the data is processed to show financial perform with NPM (Net Profit Margin), Return on Asset (ROA) and Return on investment (ROI). The results show NPM, ROA & ROI have been decreased since 2010. Therefore, for the last 3 years company suffered a loss; 1. NPM decreased in 2010-2012 because the number of profits in the company decreased every year, 2. ROA has decreased in 2010-2012 because, the number of profits every year in the company has decreased as well. 3. ROI has decreased in 2010-2012 because, the amount of net income has increased which resulted in investment returns also increasing.

Pengaruh Struktur Kepemilikan Terhadap Manajemen Laba Pada Perbankan di Indonesia Ibnu Muttaqin
Accounthink Vol 4 No 1 (2019)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Important information for investors that contains information about the company's performance and its accomplishments over a certain period is included in the income statement. One of the qualitative characteristics of financial statements is that they are presented fairly. Public companies and private companies differ in their demands for accounting information and manager's opportunistic behavior. This study aims to obtain new empirical evidence whether there is an influence of ownership structure on earnings management in banks in Indonesia. The population used is all commercial banks in Indonesia in 2012-2014. Sample by using purposive sampling method. The procedure of collecting data by method of documentation. Hypothesis testing using Mann-Whitney U test. The results of the faithful representation side calculated by earnings management, obtained the earnings management of public banks higher than private banks and the difference is both significant. This result concluded that opportunistic behavior is more dominant than demand of high quality of accounting information at public bank in Indonesia.

Pengaruh Pengendalian Diagnostik Terhadap Kinerja Karyawan (Studi Kasus Pada PT. Bravo Satya Kencana Karawang) Nanu Hasanuh; Ahmad Nawawi
Accounthink Vol 1 No 01 (2016)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh sistem pengendalian diagnostik, yaitu antara lain sosialisasi tujuan utama, ukuran kinerja, laporan penyimpangan dan tindakan cepat berpengaruh terhadap kinerja karyawan pada PT. Bravo Satya Kencana Karawang . Total responden yang mengisi kuesioner penelitian ini berjumlah 40 orang yang terdiri dari karyawan pada bidang security yaitu, para komandan lapangan. Hasil penelitian ini menunjukkan bahwa variabel pengendalian diagnostik berpengaruh secara signifikan terhadap kinerja karyawan pada bidang security secara simultan. Secara Parsial dari variabel sosialisasi tujuan utama perusahaan, ukuran kinerja, laporan penyimpangan, dan tindakan cepat berpengaruh signifikan terhadap kinerja karyawan PT. Bravo Satya Kencana Karawang.

Analysis of Total Qality Management Implementation of The Cost of Production in Animal Feed Industry Yulianto Hadi
Accounthink Vol 1 No 01 (2016)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Global competition is forcing companies have the ability to compete with similar companies, especially with companies that have applied science and technology, to be able to win this competition, companies are required to have efficiency so that their products can compete with similar products. To minimize deviations production process and shrinkage fodder, required a series of continuous improvement by the company to support the smooth operation of the company as a whole. Methods of research by the author is a method of collecting data with field studies and literature. Methods of field studies carried out by direct observation to the company. Research conducted an analysis of Total Quality Management. The purpose of this study in order to determine deviations and shrinkage process of production (shrinkage) fodder. The observations were carried out on an on going basis include observation of the moisture content of raw materials, checking the engine used on a regular basis, setting or press machine setup, the engine speed is balanced and improve the existing human resources. From the results of the study authors concluded that the application of Total Quality Management and conduct continuous improvement and sustainable can minimize shrinkage deviations and production process (shrinkage) so that the effectiveness of production can be achieved.

Analisis Komparatif Laporan Arus Kas Dalam Menilai Tingkat Likuiditas Pada PT Indosat Tbk. Periode 2009 – 2014 (Studi Empiris Pada Perusahaan Telekomunikasi Yang Terdaftar Di BEI) R. Aditya Kristamtomo Putra; Heikal Muhammad Zakaria
Accounthink Vol 1 No 02 (2016)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Companies have to publish cash flow statement in annual reporting because cash flow information as analyses tool of company performance for information users. The aim of this research is to find out and to evaluate the level of financial liquidity ratio, to reveal the role of cash flow information in measuring financial performance of PT. Indosat Tbk. PT Indosat Tbk. is a telecommunication company listed in Indonesian Stock Exchange (IDX) yang merupakan perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia. The data used is primary data like company’s financial statement. Data collection procedure used is literature review namely data collecting method from various information sources associated with cash flow statement analyses and financial statement analyses. The research results show that financial cash flow liquidity ratio of PT. Indosat Tbk. quite good and stable from 2009-2014. However, in 2009 ratio below the limit (dissatisfactory).

Analisis Struktur Modal Terhadap WACC dan Analisis WACC Terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Rokok Yang Terdaftar di BEI Periode 2009-2013) Hari Sulistiyo
Accounthink Vol 2 No 01 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Cost of capital is very important for a company in their business especially to analyze cost of capital to the rate of investment’s return. The higher the investor’s demands for the share, the higher the share’s price. The objective of this study is to examine empirically if capital structure has a positive effect to the firm’s value and if cost of capital has a negative effect to the firm’s value. Capital structure is represented by long-term debt to equity ratio, cost of capital is represented by weighted-average cost of capital (WACC), and firm’s value is represented by average stock price. Samples used in this research are 3 manufacture companies which are listed in Indonesian Stock Exchange period 2009-2013. Analytical method which is used to test the influence of capital structure and Cost of Capital (in this case, WACC) against value of companies is simple regression analysis. The result of this research shows that capital structure has positive effect to the firm’s value. That shows if higher the value of capital structure it will make the higher firm’s value. Besides that, this research also shows that cost of capital has no negative effect to the firm’s value. It’s caused by global crisis in 2008 that makes liability and stock price unstable.

Pengaruh Karakteristik Perusahaan Terhadap Keputusan Penerapan Assurance Laporan Keberlanjutan (Studi Empiris pada Perusahaan yang Menerbitkan Laporan Keberlanjutan dan Terdaftar di Bursa Efek Indonesia Tahun 2012 – 2014) Arif Rakhman
Accounthink Vol 2 No 01 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

This research aims to analyze the influence of firm characteristics to the decision of engagement sustainability reporting assurance (SRA) with using sample listing firms in Indonesia Stock Exchange between 2012 – 2014. Independent variable are size, profitability, and leverage. Dependent variable is sustainability report assurance and control variable in this research is type of industry. Data in this research obtained from national center for sustainability report, Indonesia Stock Exchange’s website (IDX), and firm’s website. Multivariate analysis is used to analyze factors influence the engagement decision of sustainability report assurance. Hypothesis testing uses logistic regression model with software IBM SPSS 22. The result shows that size, profitability, and leverage are not determinant factors sustainability report assurance. Whereas there is negative influence between controls variable type of industry to sustainability report assurance. The implication of this research are this research contributes to development of accounting literature specifically about sustainability report assurance in Indonesia.

Evaluasi Sistem Pengendalian Intern Penjualan Kredit Pada Al-Ikhlas Stattionery Surakarta Nanik Dyah Wijayanti; Hendro Subroto; Suhendro Suhendro
Accounthink Vol 2 No 02 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Sales are very important in the survival of the company's business, the need for good internal control so that operations run effectively and efficiently. Therefore, this study aimed to determine the application of the internal control system of credit sales and analyzing it is appropriate or effective internal control system at Al-Ikhlas Stationery Surakarta. Previous research evaluation of internal control system of credit sales (Case Study at PT. Sinar puree foods International Manado) etc. Population and sample in this study are employees of Al-Ikhlas Stationery Surakarta that has nothing to do with need the document. Technical analysis of the dataconducted interviews with the leadership of Al-Ikhlas Stationery on the organizational structure of Al-Ikhlas Stationery as well as the duties and responsibilities per each each piece. Studying credit sales procedures in force in Al-Ikhlas Stationery. Collect the forms related to credit sales. Keywords: Internal control system, credit sales

Analisi Pembiayaan Berbasis Bagi Hasil dan Rasio BOPO Pada Perbankan Syariah Di Indonesia Wirman Wirman
Accounthink Vol 2 No 02 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

The purpose of this study analyzes the factors that influence the financing volume-based profit-sharing and ROA ratio of the disclosure, the period January 2011 to December 2015. The dimensions were measured Third Party Fund (DPK) with an indication of the measurement scale ratio of the natural logarithm number of third party deposits, Profit by indications measurement scale ratio ROA, NPF (Non Performing Financing).The methodology used is panel da ta analysis using multiple linear regression. Of this study obtained a conclusion that the financing-sharing based on Islamic Banks (BUS) and Sharia influenced significantly by variable Third Party Funds (postitif / received), a variable profit (positive / received), the variable funding jammed / NPF ( Positive / received), variable Ratio ROA (positive / received), simultaneously Third Party Funds, Income and Rate NPF significant effect (positive / received). The financing-sharing based on Bank Financing Sharia significantly influenced by variables Third Party Funds (postitif / received), a variable profit (positive / received), the variable funding jammed / NPF (positive / received), variable Ratio ROA (positive / received), simultaneously Third Party Funds, Income, and NPF significant effect (positive / received).

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Home Page

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Contact Name Isro'iyatul Mubarokah

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Abstract

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Abstract

Contact Name
Isro'iyatul Mubarokah

Contact Email
isroiyatul.mubarokah@fe.unsika.ac.id

Phone
-

Journal Mail Official
isroiyatul.mubarokah@fe.unsika.ac.id

Editorial Address
-

Location
Kab. karawang,

Jawa barat

INDONESIA