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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 8 Documents
 1 
Search results for , issue "Vol 1, No 01 (2020): Remittance Juni 2020" : 8 Documents clear
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.
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
ANALISIS BIAYA PRODUKSI PT. TJIWI KIMIA Tbk Indri Damayanti; Tatyana Tatyana
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

Management always tries to make the output value higher than the value of the input sacrificed to produce that output, so that organizational activities can generate profits (for profit-motivated companies) or residual results (for companies that are not profit-motivated). With these profits or the remaining results of operations, the company will have the ability to develop and still be able to maintain its existence as a system in the future. Thus, to ensure that a business activity produces an output value that is higher than the input value, a tool is needed to measure the value of the input sacrificed to produce output. In providing services to PT. Tjiwi Kimia Tbk. There are two types of costs such as production costs and non-production costs. Production costs are costs incurred in processing raw materials into products or services, while non-production costs are costs incurred for non-production activities such as marketing costs and general and administrative activities in the production process at PT. Tjiwi Kimia Tbk. it has a cost classification that has been structured to provide its services
SISTEM BAGI HASIL PENEMPATAN DANA DENGAN AKAD MUDHARABAH PADA BANK SYARI’AH Nanan Karyadi; Ni Made Artini
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

Islamic banking operation implements a profit-sharing system or ratio, where the process is both known and approved by the bank and the customer at the time the contract (agreement) is signed. The profit-sharing system carried out by Islamic banks is through dividing the net profit from the business or investment that has been executed. The purpose of this research is to study the provisions of the Mudharabah profit-sharing ratio in Islamic Banks, warnings on the placement of profit-sharing funds in the mudharabah agreement, indicators of the types of mudharabah products in Islamic banks and see what are the benefits of mudharabah. Mudharabah according to Bank BTN Syari'ah is a contract between two parties in which one party called rab'al maal (investor) entrusts money to a second party, called Mudharabah, to carry out a trading business. Mudharib donates his labor and time and their organization according to the terms of the contract. One of the main features of this contract is that the profits will be shared in advance between the investor and the mudarib based on the agreed proposal
PERHITUNGAN BEBAN DEPRESIASI AKTIVA TETAP MENGGUNAKAN METODE SALDO MENURUN GANDA PADA CV. SUMBER AGUNG Tedi Rochendi; Sugiyono Sugiyono
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

Depreciation or depreciation is a process in which the cost of fixed assets becomes a cost over their useful life. Fixed assets will continue to be depreciated each period until their useful life ends. An estimate of the life of the asset is required to assess the useful life of the asset. The estimation of the life of the fixed assets is very important because it relates to the depreciation expense of the fixed assets which will be followed up when the useful life of the assets ends, whether to be sold back or written off and other actions. In the company's operational activities, the process of acquiring fixed assets certainly requires certain considerations because errors in choosing how to acquire fixed assets will affect the company's operational activities, especially in terms of funds. For that we need a proper planning, regarding what policies need to be taken to acquire fixed assets. CV. Sumber Agung is an outsourcing company that provides workers who are knowledgeable and experienced in the construction aspect and others who are supported by professional staff. In the classification of assets in accordance with proper theory and function, CV. Sumber Agung uses the depreciation method or multiple declining balance depreciation to calculate the depreciation of its fixed assets. The choice of the method of depreciation or depreciation is because the goods they have are varied
ANALISIS PENERIMAAN PAJAK RETRIBUSI TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA BATAM 2015-2019 Zahara Fatimah
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

The aim of research is to know and analysis the influence of retrubution taxes and retribution fact fund to local revenue in batam city. Sample is used are the region’s in come official period 2015-2019.The sampling technique in this study using saturated sampling technique.Methods data analysis in this research is quantitative methods the result of research to shows that local taxes is significant effect to local revenue is caused significant value for 0,000 < 0,05, local retribution is significant effect to local revenue with significant value 0,000 < 0,05, while the local taxes and local retribution fund together are significant effect to local revenue with significant effect 0,000 < 0,05. R square value to shows the variable of local taxes and local retribution fund can to explain variable variance of local revenue for 99,6% while the remaining is 0,4% is effected by the other variable is not researched
ANALISIS INFORMASI LABA AKUNTANSI DAN ARUS KAS TERHADAP HARGA SAHAM (STUDI EMPIRIS PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018) Parso Parso
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

The purpose of this study was to determine the analysis of accounting earnings and cash flow information on stock prices in the manufacturing sector food and beverage subsector consumption sector listed on the Indonesia Stock Exchange both partially and simultancously. The research method used in this study is quantitative research with descriptive design. Data collection was carried out by library research on some literature and downloading from setus www.idx.co.id. The population in this study were 17 companies of consumer goods industries which were found in the Indonesian Stock Exchange from 2014-2018 What is done using the withdrawal technique to stabilize desgn samples is to use pusposive sepling. Based on the sampling technique above, what will become the sample in this study are 4 manufacturing companies in the consumer goods industry. The research data were processed by statistical analysis with tests of normality, multicollinearity, heterosecadity, autocorrelation, multiple linear regression hypothesis testing, t test, f test, and the coefficient of determination. The results of this study indicate that accounting earnings and cash flow information has a positive effect on stock prices, adjusted R-Squere value of 0.564. This shows that the independent variable accounting income and cash flow is able to explain the dependent variable (stock price) of 56.4% and the remaining 43.6% is explained by other variables for example: financial performance, overall, political concessions, natural conditions, security conditions, Countries, etc.) not examined in this study.
PENGARUH LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP FINANCIAL DISTRESS (STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 – 2019) Herni Pujiati; Dinda Melati
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

This study aims to analyze the influence of Liquidity, Leverage, and Profitability on Financial Distress in Transportation Sub-Sector Companies listed on the Indonesia Stock Exchange 2017 - 2019. The research methodology used is a quantitative method with combined data from time series panels and cross-sectional secondary data, using secondary data obtained from the Indonesia Stock Exchange website and the company's website. The sampling technique used purposive sampling with data from 2017 - 2019. The data analysis technique used is binary logistic regression by conducting descriptive statistical tests, classical assumption tests (multicollinearity), hypothesis tests using partial significant test, likelihood ratio, and R2 test (coefficient of compound determination). The results of this study indicate that partially the liquidity variable has a positive effect and is not significant on financial distress, the leverage variable has a positive effect and significant on financial distress, and profitability has a negative effect and is significant on financial distress. Meanwhile, simultaneously the independent variables liquidity, leverage, and profitability together have a significant relationship to the dependent variable, namely financial distress. The coefficient of determination of this study shows a figure of 50,31%. This shows that the variation of the independent variables of liquidity, Leverage, and Profitability can explain the variations in the ups and downs of the Financial Distress variable by 50,31% while the remaining 49,69% is influenced by other independent variables

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