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Ahmad Fitriansyah
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INDONESIA
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN
Published by Institut Teknologi dan Bisnis Swadharma
ISSN : 27742407     EISSN : 27742288     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal REMITTANCE merupakan jurnal ilmiah yang berisi karya ilmiah dengan bidang kajian penelitian meliputi: Akuntansi Keuangan, Pasar Modal, Akuntansi Manajemen, Akuntansi Keperilakuan, Sistem Informasi Akuntansi, Pengauditan, Perpajakan, Akuntansi Syariah, Pendidikan Akuntansi, Good Governance, Fraud & Forensic Accounting, Manajemen Bank, Manajemen Dana Bank, Perkreditan, Stabilitas Keuangan, e-Banking, Manajemen Valuta Asing, Investasi Perbankan, Perbankan Internasional, Perbankan Syariah, Manajemen Likuiditas Bank,Perbankan untuk Ritel dan UMKM.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 66 Documents
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MANAJEMEN RISIKO PEMBERIAN KREDIT TANPA AGUNAN UNTUK MENGURANGI RISIKO KREDIT DI PT. BANK NEGARA INDONESIA (PERSERO) TBK KANTOR CABANG UTAMA FATMAWATI Tedi Rochendi
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 1, No 02 (2020): Remittance Desember 2020
Publisher : Institut Teknologi dan Bisnis Swadharma

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Abstract

Credit Risk is a risk of loss caused by the inability (default) of the debtor to pay his debts, both principal and interest, or both. Loss risk is a loss that occurs as a direct or indirect consequence of a risk event. At PT. Bank Negara Indonesia (Persero) Tbk Fatmawati Main Branch Office credit problems are still often found and mitigation is something that affects the achievement of the goals of PT. BNI (Persero) Tbk KCU Fatmawati. If the risk cannot be properly mitigated, the welfare of the bank will be disturbed. The risk factor for loss can be caused by two things, namely the risk of loss caused by the customer deliberately not wanting to pay his credit even though he is able and the risk of loss due to the customer accidentally, namely due to disasters such as natural disasters, fires and others. The cause of not being collected is due to a grace period for repayment (period). The longer the term of a credit, the greater the risk of being uncollectible, and vice versa. This risk is the responsibility of the bank, both intentional and unintentional.
ANALISIS PERTUMBUHAN TRANSAKSI SIMPAN PINJAM KKOPERASI SEBELUM DAN SELAMA PSBB STUDI KASUS PADA KOPERASI KARUNIKA Erman Sutandar; Slamet Soesanto
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 1, No 02 (2020): Remittance Desember 2020
Publisher : Institut Teknologi dan Bisnis Swadharma

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Abstract

The basis of cooperative activities is cooperation which is considered as a way to solve various problems faced by each member. Moreover, during this PSBB period, there were many people whose income was reduced. Therefore, it is appropriate for cooperatives to be important in the economic system of a country in addition to other economic sectors. In January 2020 the number of borrowers at the Karunika cooperative was 51 with a loan amount of Rp. 1,114,980,161, -. And in February 2020 the number of borrowers decreased to 41 people with a loan amount of Rp. 524,916,840, - decreased by 52.9% from January. However, at the end of the first quarter in March 2020 the number of borrowers had jumped dramatically to 97 people with a loan amount of Rp. 1,983,962,076, - increased by 277% from the previous month. Even though it does not have a significant financial contribution to increasing SHU, the Koperasi Karunika savings and loans business has fulfilled the purpose of establishing this cooperative, namely the welfare of its members. This can be seen from year to year there is an increase in the number of loans and the amount of funds lent
Pengaruh Profitabilitas dan Likuiditas Terhadap Kebijakan Dividen Pada PT. Sepatu Bata TBK I Gusti Ayu Diah Dhyanasaridewi; Ni Made Artini
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 1, No 02 (2020): Remittance Desember 2020
Publisher : Institut Teknologi dan Bisnis Swadharma

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Abstract

Dividend policy is one of the functions of financial management apart from investment and funding decisions made by companies or banks in making decisions about the profits they receive to be distributed to shareholders according to the shares they own as dividends or reinvested as retained earnings which are carried out based on the General Meeting. Shareholders (GMS). Gitman, L.J. (2009: 611) states that "the company's dividend policy must be formulated with two basic objectives, namely providing adequate financing and maximizing the wealth of the company owners." Investors have an interest in information about Return On Equity (ROE) and Current Ratio (CR), in predicting the distribution of dividends that will be received. Therefore, it is necessary to examine the influence of Profitability and Liquidity on the Dividend Distribution Policy. This analysis aims to determine the effect of profitability and liquidity on the amount of dividends distributed to shareholders in PT. Bata shoes. The research method used is quantitative by using secondary data in the form of financial statements of PT. Bata Shoes Tbk from 2015-2019
PENGARUH RETRIBUSI PELAYANAN PERSAMPAHAN TERHADAP PENDAPATAN ASLI DAERAH KOTA TANJUNGPINANG Sugiyono Sugiyono; Rita Rita
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 1, No 01 (2020): Remittance Juni 2020
Publisher : Institut Teknologi dan Bisnis Swadharma

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Abstract

One of the efforts to increase PAD can be done by increasing the efficiency of limited resources and facilities and increasing the effectiveness of collection. Regional original income from levies and local taxes is a source of regional financing in carrying out regional development, so that it will increase and equalize the economy and welfare community in the area. The success of the taxes and levies collected will increase the capacity of regional financing as a prerequisite for achieving regional independence. Given the importance of this, the City Government of Tanjungpinang needs to manage its finances effectively, one of which comes from waste service fees. Related to the goal of achieving regional independence, the role of local taxes and levies is very important. Obtained t value is 8.304, while the value of t table is known to be 7.302 or 8.304 <7.302 and a significant value of 0.04 <0.05, this means that solid waste service charges have a positive effect on the Original Regional Income of Tanjungpinang City or there is a linear relationship between the waste service charge variables. with Local Own Revenue, and the value of R-Square or the coefficient of determination is 0.944. This means that the original regional income can be explained by the independent variables solid waste service fees of 94.4%. While the rest is explained by other causes outside this research model such as parking fees, licensing fees and so on.
TINGKAT KEPUASAN NASABAH TERHADAP FASILITAS LAYANAN DEBIT CARD DI PT BANK CENTRAL ASIA TBK CABANG CIRENDEU Rosalina Ayudia
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 1, No 02 (2020): Remittance Desember 2020
Publisher : Institut Teknologi dan Bisnis Swadharma

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Abstract

Bank Central Asia is the largest private bank in Indonesia established in 1957, through a variety of quality and targeted products and services, BCA financial solutions support financial planning and the development of business customers. Supported by the strength of the network between branches, the breadth of the ATM network, and other electronic banking networks, anyone can enjoy the convenience and convenience of transactions offered by BCA. The author pays attention to the customers of each bank in Indonesia in improving the capacity of the Debit Card services provided to their respective customers. The author is like in place of interbank rivals to improve the Debit Card service. Based on the results of respondent data, customers who become many debit card users are female, the average age of users is 20 to 40 years, where this age is included in the productive period, and customers who work as entrepreneurs are customers using debit cards. the most dominant, and the most dominant type of debit card used by customers is platinum where this type is the most commonly used type of debit card
Ketepatan Perhitungan Pajak Penghasilan Pasal 21 dan Kepatuhan Pelaporannya Atas Gaji Pegawai Tetap dan Tidak Tetap Pada PT. Tempo Inti Media Harian Tedi Rochendi
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 1, No 02 (2020): Remittance Desember 2020
Publisher : Institut Teknologi dan Bisnis Swadharma

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Abstract

Corporate Taxpayers are required to deduct the stage of Income Tax Article 21 on employees who work at that stage for other individuals, such as experts, who are paid or owed by the company. In terms of the stages of payment, including the object of Income Tax Article 21. Trend analysis is used to see the development of the PPh Article 21 PT. Tempo Inti Media Harian for the period 2016-2018. Based on the trend of certain ratio figures, you can get a picture of the increase, decrease, or constant of these ratios. Thus, company problems can be detected and can be seen with good and bad management of PPh Article 21 companies, especially at PT. Tempo Inti Media Harian for the period 2016-2018. PT. Tempo Inti Media Harian has a payroll and wage system policy that is in accordance with developments and in accordance with government policies on salaries or wages for employees. There are 2 types of stages, the following is a cut in the stages received by permanent employees every month. Income received is unbeatable with positions and grades or levels that have succeeded in reaching employees and is an object of Income Tax that will be deducted from Article 21 Income Tax, namely: (1) Regulated Income and (2) Irregular Income
Analisis Faktor-Faktor Yang Mempengaruhi Pemahaman Terhadap Standar Akuntansi Pemerintahan (SAP) Dalam Penyusunan Laporan Keuangan (Studi Kasus Pada Pemerintahan Provinsi Kepulauan Riau) Rita Rita; Erman Sutandar
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 1, No 02 (2020): Remittance Desember 2020
Publisher : Institut Teknologi dan Bisnis Swadharma

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Abstract

In terms of preparation of Regional Financial Reports, the Regional Government in addition to having an accounting policy as the basis for preparing financial reports, local governments must also have human resources capable of compiling regional financial reports in accordance with Government Regulation Number 24 of 2005 concerning Government Accounting Standards and Ministerial Regulations in Negeri Number 13 of 2006. This research will take the case of the factors that influence the understanding of SKPD and treasurer tools of Government Accounting Standards (SAP) in the preparation of regional financial statements. Based on the research data that has been collected, data on the demographics of research respondents are obtained, consisting of: (1) Educational Background, (2) Education Level, and (5) How many times have attended training on regional financial reporting. There is a positive relationship (correlation) between the dependent variable which shows that the variable has a unidirectional effect. Educational background, education level and training have a significant effect on the understanding of Government Accounting Standards in Regional Financial Reporting, and this is in line with the research hypothesis.
PERHITUNGAN ANGGARAN PENJUALAN DENGAN MENGGUNAKAN METODE KUADRAT TERKECIL PADA PT BLUE BIRD Tbk Nanan Karyadi; Rita Rita
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 1, No 02 (2020): Remittance Desember 2020
Publisher : Institut Teknologi dan Bisnis Swadharma

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Abstract

Forecasting the calculation of risk that may occur in the future where the ups and downs of sales achieved by a company can be used as a measuring tool for the progress or decline of the company. In this study, the researcher wants to calculate the sales forecast of PT Blue Bird Tbk. for the 2020 period and want to see the difference in the sales budget with sales realization in 2015 to 2019 at PT Blue Bird Tbk. The research method used is qualitative by using secondary sales data of PT. Blue Bird from 2012-2019. From the results of the analysis of budget calculations using the quadrant method, it cannot be seen that the sales forecast in 2020 is 3,519,732,200,000, while the budget difference from 2012 to 2019 is as follows, for 2015 the difference between sales budget and a budget realization is 104.5%. For 2016, the difference is 98.07%. For 2017, the the budget is 92.43%. In 2018 budget of 100.32%. And in 2019 that the difference is 185,292,000,000 with a budget of 104.79%.
ANALISIS DETEKSI POTENSI KESULITAN KEUANGAN PADA BANK MUAMALAT INDONESIA DENGAN LOGIT MODEL PERIODE 2008-2017 Tedi Rochendi
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 1, No 01 (2020): Remittance Juni 2020
Publisher : Institut Teknologi dan Bisnis Swadharma

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Abstract

Banking is an intermediary institution that has the main task of collecting funds from the community and channeling it back to the community in the form of loans / financing. In carrying out its duties as a financial services intermediary, Islamic banking must be more careful because one of the objectives of financial institutions, especially banks, is to support economic fundamentals from the threat of crisis and maintain stability. At the time of the 1998 economic crisis, Bank Muamalat, which was the first bank in Indonesia to implement sharia principles in its implementation, also did not avoid financial difficulties that could lead to bankruptcy. In the past few years, Bank Muamalat Indonesia (BMI) showed a decline in performance reflected in its financial performance. In 2014 and 2015, Net Performing Finance (NPF) BMI showed a fairly high level of 6.55% and 7.11%. This has exceeded the safe threshold of 5%. This study was conducted to analyze the prediction of financial difficulties in BMI with a logit model where the dependent variable is a categorical bank condition. The independent variable used is a CAEL ratio
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Zahara Fatimah; Ni Made Artini
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 2, No 1 (2021): REMITTANCE JUNI 2021
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol2no1.76

Abstract

This research aims to know empirical evidence as for factors influencing timeliness of financial reporting or the manufacture firm listed in Indonesia Stock Exchange. The factors to be análysised in this research namely debt to equity ratio, profitability (ROA), ownership structure, quality of auditor (KAP), and auditor change. Sample of this research is 375 manufacture firms listed in Indonesia Stock Exchange period 2008-2012 that selected by using purposive sampling method. Technique of anáyisis for examining the hipótesis was logistic regresión at level significance 5%. Result of this research identify that profitability (ROA) and ownership structure significantly affect timeliness of financial reporting of the firm, whereas debt to equity ratio, quality of auditor (KAP), and auditor change not have an affect to timeliness of financial reporting of the firm listed in Indonesia Stock Exchange.

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