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NERACA : JURNAL AKUNTANSI TERAPAN
Published by Institut Ilmu Sosial dan Manajemen STIAMI
ISSN : -     EISSN : 27151212     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Neraca : Jurnal Akuntansi Terapan Institut STIAMI menitik beratkan pada penelitian Akuntansi terapan. Tema tema yang bisa dimuat dalam Neraca : Jurnal Akuntansi Terapan meliputi aspek aspek yang terkait dengan Akuntansi secara luas. 1. Pelaporan Keuangan 2. Akuntansi Biaya 3. Akuntansi Manajemen 4. Akuntansi Syariah 5 .Perbankan Syariah 6. Akuntansi Perpajakan 7. System Informasi Akuntansi 8. Akuntansi untuk Usaha Kecil dan Menengah (UMKM)
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 35 Documents
 1   2   3   4 
Pengaruh Modal Intelektual dan Ukuran Dewan Terhadap Return On Asset (Roa) (Studi Empiris Pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Tahun 2015-2017) Rima Melati; Ahmadi Aidi
Neraca : Jurnal Akuntansi Terapan Vol 2, No 2: April 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v2i2.1489

Abstract

This research is a quantitative study which is intended to examine the effect of intellectual capital and board size on Return on Assets (ROA). The population of this research is manufacturing companies that are listed on the Indonesian Stock Exchange (BEI) in 2015-2017. The data used is secondary data, using data collection techniques in the form of documentation using annual financial reports and company annual reports. Return on Assets (ROA) is used to measure the profit earned by the company. Intellectual capital is measured using the VAIC value, while board size is measured by looking at the number of adult commissioners plus the number of boards of directors in a company. The results of this study indicate that intellectual capital and board size have a positive and significant effect on Return on Assets (ROA).  
The Influence of Free Cash Flow and Debt To Equity Ratio to Earnings Management Alex Nurdiana
Neraca : Jurnal Akuntansi Terapan Vol 2, No 2: April 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v2i2.1490

Abstract

The separation functions between management and stockholders can create the opportunities to  do earnings management. This study aimed to analyze the influence of free cash flow and debt to equity ratio to earnings management.  This type of research is a causal research, which aims to test the hypothesis about the effect of an independent variable on the dependent variable.  The research method is quantitative research.  Samples are 83 companies listed in the Indonesia Stock Exchange (BEI) 2011-2013. The sampling method is purposive random sampling.  The results of this study stated that free cash flow has negative effect on earnings management. Debt to equity ratio has no effect to earnings management. Leverage has positive effect on earnings management. Age of Companies has no effect on earnings management. Gross margin has no effect on earnings management. The coefficient of determination obtained from the results of this study indicate that the independent variables can explain the dependent variable of 10.2%, while the remaining 89.8% is influenced by other variables not examined in this study.
The Effect of Earning per Share and Market Value Added on Stock Return in Property and Real Estate Companies Listed on the Indonesia Stock Exchange 2017-2019 Fika Aryani; Niken Putri Syawalliawaty
Neraca : Jurnal Akuntansi Terapan Vol 2, No 2: April 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v2i2.1491

Abstract

This research aims to axamine the effect of Earning per share and Market Value Added variables om stock Return. This research is categorized as associative research. And  uses a quantitative approach by taking data in the form of financial reports obtained from the Indonesia Stock Exchange. Samples taken using purposive sampling method are 19 companies with 48 samples. The analysis used is descriptive statistics, statistical tests and multiple linear regression analysis to see the coefficient of determination, the F statistical value and the statistical value used in hypothesis testing. The results of this research indicate that partially earning per share has a positive and significant effect on stock return, with a significance level of  0.05. And Market value Added give no effect to the stock return.  Whereas the Earning Per Share and Market Value Added simultaneously significant effect   significant effect on stock returns
Metode Penetapan Harga Jual Produk Sepatu Berdasarkan Cost Plus Pricing Method pada Cv. Tritunggal Sidoarjo Syaiful Arif; Soenartoto Soenartoto; Darno Darno; Rati Kusumaningtiyas; Siti Nur Afifah; Afiyah Kurniyah
Neraca : Jurnal Akuntansi Terapan Vol 2, No 2: April 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v2i2.1487

Abstract

The principle of determining the selling price is that the value of the selling price must be higher than the costs incurred because it is added to the desired profit. The use of Cost plus pricing method is based on the selling price principle where the selling price obtained is determined from the total production cost plus the percentage of margin determined by the company. The calculation of order cost is calculated using the variable costing approach. Descriptive Qualitative Method used in this research because the need for data sourced from observations, interviews and documentation to better identify the costs attached to the product. This study concludes that the determination of selling price based on cost plus pricing method is lower than the company calculation. This shows that the selling price based on cost plus pricing method is appropriate to be applied in the CV. Tritunggal Sidoarjo which is engaged in Makloon or Cut, Make, and Trim (CMT) services
Pengaruh Return On Asset dan Dana Pihak Ketiga Terhadap Financing Deposit Ratio (Fdr) Perbankan Syariah di Indonesia Periode 2015-2019 Hasna Hasna; Heksawan Rachmadi
Neraca : Jurnal Akuntansi Terapan Vol 3, No 1: Oktober 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v3i1.1968

Abstract

The purpose of the research is to examine the effect of Return On Assets (ROA) and Third Party Funds (DPK) on the Financing Deposit Ratio (FDR) of Islamic banking partially or simultaneously. The results of this study indicate that Return On Assets (ROA) and Third Party Funds (DPK) simultaneously affect the Financing Deposit Ratio (FDR) of Islamic banking and partially only Third Party Funds that affect the Financing Deposit Ratio (FDR) of Islamic banking in Indonesia while Return On Asset (ROA) has no effect.  
Pengaruh Corporate Social Responsibility (Csr), Profitabilitas, dan Leverage Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019) Rivona Yuniska Qilmi
Neraca : Jurnal Akuntansi Terapan Vol 3, No 1: Oktober 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v3i1.1969

Abstract

This research aims to determine the effect of Corporate Social Responsibility (CSR), profitability, leverage on financial performance in mining companies listed on the IDX in 2016-2019. The data used in this research is quantitative data where the data is obtained from annual reports. The sampling method used in this research is purposive sampling method. Based on the sampling method, obtained a different sample each year and obtained as many as 125 data. The data analysis method used in this study is multiple linear regression analysis using SPSS version 21 software. Partially, Corporate Social Responsibility has no significant effect on the company's financial performance, while Profitability and Leverage have a significant positive effect on the company's financial performance. Simultaneously, Corporate Social Responsibility, Profitability, and Leverage together have a significant effect on the company's financial performance.
Analisis Penggunaan Spesifikasi Bahan Baku terhadap Laba Perusahaan Studi Kasus pada Pt Rimantara Putra Persada Darno Darno; Eka Nur Laili; Eko Purwanto; Jaya Adi Gama Tengtarto; Kuswana Rama Destian
Neraca : Jurnal Akuntansi Terapan Vol 3, No 1: Oktober 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v3i1.1965

Abstract

The research aims to find out the analysis of the use of raw material specifications on company profits. Sources of date used in this study are primary data and secondary data, where primary data is obtained directly from PT. Rimantara Putra Persada while secondary data were obtained from theory. Data analysis techniques use descriptive qualitative research method is research on the problem in the form of fact that currently exist in the company, while qualitative approach is a research procedure that produces descriptive data in the form of written or oral words from people and observed behaviors. The results of this study explained that the specification of standart type 79 thermo plastic paint raw material resulted in a profit percentage of 0,39%, the full type of 79 resulted in a profit percentage of 0,48% and full type of 98 resulted in a profit percentage of 0,13%. So that the most relative products genere profit to the company, namely the specification of raw materials thermo plastic paint type full 79.  
Analsis Pengaruh Profitabilitas, Leverage, Umur Listing, dan Ukuran Kap Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018) Indias Ilham Ramadhan Putra Muslim; Triyono Triyono
Neraca : Jurnal Akuntansi Terapan Vol 3, No 1: Oktober 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v3i1.1970

Abstract

This study aims to exemine the effect of profitability, leverage, listing age, size of the public accounting firm on audit report lag in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The Research sample used was 195 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling method uses purposive sampling method. The data used is secondary data. The analysis used in this study is multiple liner regression analysis processed using the Statistical Package for Social Science (SPSS) Version 21 program. The result showed that leverage and size of the public accounting firm variables affect the audit report lag while the variable profitability and listing age do not influence the audit report lag.
Analisis Faktor-Faktor yang Memengaruhi Leverage dan Profitabilitas Perusahaan Matsaid Budi Reksono; Teddy Chandra; Rini Yayuk Priyati
Neraca : Jurnal Akuntansi Terapan Vol 3, No 1: Oktober 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v3i1.1966

Abstract

A firm’s leverage and profitability are two significant aspects of overall firm management. This study mainly aims at examining and analyzing the determinants of leverage and profitability in Indonesian mining firms listed by including both trade-off theory and pecking order theory approaches. Secondary data as sample has been collected for 26 Indonesian mining firms listed in Indonesian stock exchange (IDX), for the period of 9 years from 2010 to 2018. Firm’s size, asset tangibility, asset growth, and liquidity have been selected as exogenous variables to examine their effect on endogenous variables, i.e., leverage and profitability. Path analysis technique was employed to analyze the research data. The results indicate that leverage exerts negative impact on firm profitability. The finding results of this study provides great insights for Indonesian mining firm management, to integrate the financial leverage models in their financial decision to obtain optimum firm profitability.
Pengaruh Manajemen Laba dan Struktur Modal Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Asuransi yang Terdaftar di BEI Periode 2015-2019) Siti Sa'adah Nurul Jannah; Daryanto Hesti Wibowo
Neraca : Jurnal Akuntansi Terapan Vol 3, No 1: Oktober 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v3i1.1967

Abstract

The aim of this study is to determine the effect earnings management and capital structure on firm’s Value, The type of this Eksplanasi Research and used the secondary data which were obtained by the documentation tehnique, this study observed Asurance Companies. listed in Indonesia Stock Exchange period of 2015-2019, the sampel was obtained by purposive sampling method. The analysi data used inthis study was data panel regresssion analysis. The result of this analysis states that earnings managemen and capital structure effec firm’s Value simultaneously. Partially, variabel that no effect the firm’s Value are earnings management and capital structure

Page 3 of 4 | Total Record : 35

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