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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 9 Documents
 1 
Search results for , issue "Vol 2, No 1 (2021): REMITTANCE JUNI 2021" : 9 Documents clear
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.
PENGARUH FAKTOR FUNDAMENTAL TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR KHUSUSNYA PULP & PAPER YANG TERDAFTAR DI BURSA EFEK Rita Rita; Zahara Fatimah
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.vol2no1.77

Abstract

In predicting stock prices there are basic approaches namely fundamental analysis and technical analysis, this analysis determines the company’s financial performance using ratios. Some types of ratio analysis that can be used include Return On Assets (ROA), Debt to Equity Ratio (DER), Return On Equity (ROE), and Book Value per Share (BVS). This research uses explanatory research methodology. Sample of research used companies listed on the Indonesian Stock exchange particularly Pulp & Paper. Based on the result of Correlation and Regression obtained, it can be seen that all the variable ROA, ROE, DER, and BVS are affected the stock price but the significant is variable BVS
PERBANDINGAN ANTARA ROE DENGAN EVA DALAM MENILAI KINERJA KEUANGAN Andika Setiawan; Fanny Suzuda Pohan
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.vol2no1.78

Abstract

There were several ways that could be used to assess the company's financial kinerjance, one of them is by using the Return On Equity. Return On Equity measured the company's ability to earn profits from its capital. This ratio also had weaknesses, among others, this ratio does not use the cost of capital. To overcome this, there was another alternative in assessing the company's kinerjance, namely using Economic Value Added (EVA). This study aimed to determine whether there is a difference between Return on Equity and Economic Value Added in assessing the financial kinerjance of Food and beverage companies on the Indonesia stock exchange in the period 2015 – 2019.The research sample consisted of 16 companies with 80 research data. Sampling used purposive sampling. Analysis of the data in this study using the SPSS Statistics 26 software program with the analysis technique of the Paired Sample T Test. The results of this study indicate that there is a significant difference between Return On Equity and Economic Value Added in assessing the financial kinerjance of Food and beverage companies due to the Economic Value Added including the calculation of the cost of capital.
PENGARUH FAKTOR FUNDAMENTAL TERHADAP RETURN SAHAM PADA PERUSAHAAN LQ-45 DI BURSA EFEK INDONESIA Nanan Karyadi; Rita Rita
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.vol2no1.93

Abstract

This study aims to determine the effect of Earning Per Share, Price Earning Ratio, Return On Equity, Firm Size and Earning Growth both partially and simultaneously on Stock Returns on LQ-45 Companies property, real estate and construction sector listed on the Indonesia Stock Exchange with a research period during 2014-2018. This type of research data is quantitative data. The sampling method used was purposive sampling method, so that 8 sample companies from a population of 14 companies or 40 finansial statement were obtained for 5 years of observation (2014-2018). The data analysis technique used is multiple regression analysis, wish the help SPSS Program . The data analysis process is done first is descriptive statistics, the classic assumption test, multiple linear regression analysis and then hypothesis testing. The results of this study partially show that Earnings Per Share, Price Earning Rasio, Firm Size and Earning Growth do not significantly influence Stock Returns, while Return On Equity have a significant effect on Stock Returns. The F test results of the study show that Earning Per Share, Price Earning Rasio, Return On Equity, Firm Size, and Earning Growth simultaneously have a significant effect on Stock Returns. The value of the coefficient of determination is 31% indicates that 69% of Stock Return are influenced by other variables not examined in this study. Based on the results of this study prove that investors use the Return On Equity data contained in the issuer's financial statements as a health analysis tool for a stock to obtain a decent return from a stock investment.
PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2010-2019 Rini Aisyah; Rosalia Nansih Widhiastuti
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.vol2no1.74

Abstract

This study aims to determine the effect of financial ratios on profit growth in food and beverage industry companies listed on the IDX in the 2010-2019 period. The population in this study are all companies listed on the IDX for the 2010-2019 period with a total of 33 companies. The sample used in this study were 12 companies in accordance with the sampling criteria. The analysis method used is panel data regression analysis. The results of this study indicate that simultaneously Current Ratio (CR), Total Asset Turnover (TATO), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER) and Net Profit Margin (NPM) affect profit growth in industrial companies, food and beverages listed on the IDX for the 2010-2019 period. Partially, the Total Asset Turnover (TATO) and Debt to Equity Ratio (DER) variables have a positive and significant effect on profit growth in food and beverage industry companies listed on the IDX for the 2010-2019 period, while Current Ratio (CR), Debt to Asset Ratio (DAR) and Net Profit Margin (NPM) have a negative and significant effect on profit growth in food and beverage industry companies listed on the IDX for the 2010-2019 period.
KETERKAITAN ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY PADA PERISTIWA PILKADA TAHUN 2015 Rahma Nur Praptiwi
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.vol2no1.75

Abstract

This research is an event study that aims to find out whether there is empiricalevidence of the reaction of the Indonesian capital market to political events inIndonesia, namely the 2015 Regional Head Election, using abnormal return indicators and trading volume activities. The population in this study are stocks that are included in the top 10 capitalization companies in Indonesia. The data used in this study is secondary data consisting of daily stock prices, daily stock trading volume, and daily stock price indexes for five days before and five days after the event. The statistical tool used to test the hypothesis is the paired sample t-test. The results of the statistical calculation of the paired sample t-test for both abnormal return and trading volume activity indicate that there is no difference in the average abnormal return and trading volume activity before and after the event.
PEMANFAATAN MOBILE BANKING SERTA INTERNET BANKING PADA MASA PANDEMI COVID-19 PADA PT BANK SYARIAH MANDIRI KANTOR CABANG TANGERANG BSD Alida Wahyuni; Eriana Dinda Putyri
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.vol2no1.197

Abstract

Covid-19 pandemic has an impact on all sectors, including the banking sector. Especially in banking customer transaction services due to the Large-Scale Social Restrictions (PSBB) implemented by the Indonesian government. Mobile Banking and Internet Banking are facilities that can facilitate banking transactions. Customers do not need to visit branch offices or ATMs to make transactions such as fund transfers, balance checks, account mutation checks, or payments. Only by using smartphones or computer devices, customers can easily and comfortably make transactions during the pandemic. Mobile banking is one of the bank services that are in great demand by customers because this service enables bank customers to perform banking transactions via smartphones. Mandiri Syariah Mobile (MSM), an application provided by the Bank to provide banking services to customers through the Bank's electronic distribution channels to access accounts held by customers at the Bank through a communication network using a cellular phone or tablet computer
ANALISIS LAPORAN KEUANGAN MENURUT PSAK 01 PADA PT METROPOLITAN KENTJANA TBK Ayu Fitri Rosianie; Edi Kurniawan
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.vol2no1.198

Abstract

Financial statement analysis is used to determine the company's financial performance as a consideration in making decisions and evaluating the company's financial performance for the next period. However, the financial statements prepared by each company do not fully meet the applicable accounting standards and principles. For this reason, the accounting process requires Financial Accounting Standards (SAK) that contains guidelines for every transaction made by the company. This standard allows interested parties to interpret and compare its financial statements with other companies. PT Metropolitan Kentjana Tbk has been able to present information about the basis for preparing financial statements, providing information that has not been presented in the financial statements including displaying the general description of the company, accounting policies, and an overview of accounting policies, and others. This shows that the financial statements of PT Metropolitan Kentjana Tbk for the notes to the financial statements have met the existing standards. The financial statements presented by PT Metropolitan Kentjana Tbk have met the requirements in PSAK 01
PENGARUH PEMBIAYAAN BAGI HASIL DAN MURABAHAH TERHADAP RETURN ON ASSET (ROA) PADA BANK UMUM SYARIAH Debby Arisandi
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.vol2no1.232

Abstract

This study aims to determine the effect of the amount of profit-sharing financing and murabahah financing on the performance of Return on Assets (ROA) at Islamic Commercial Banks during the 2015-2020 period. This study uses an Error Correction Model (ECM) analysis with Eviews 8 software. The samples used in this study are 13 Islamic Commercial Banks that have been registered with the Indonesian Financial Services Authority (OJK). The sampling technique uses a purposive sampling method with the criteria of Islamic commercial banks that have published financial statements. The data used in this study is secondary data with documentary data collection techniques and a literature study. The results indicate that the R squarevalue of 0.0362370 indicates that 36% of changes in the ROA variable can be explained by independent variables and 64% are explained by other factors outside the model.Penelitian ini bertujuan untuk mengetahui pengaruh jumlah hasil pembiayaan bagi hasil dan pembiayaan murabahah terhadap kinerja Return on Asset (ROA) pada Bank Umum Syariah selama periode 2015-2020. Penelitian ini menggunakan analisis Error Correction Model (ECM) dengan perangkat lunak Eviews 8. Sampel yang digunakan dalam penelitian ini ada 13 Bank Umum Syariah yang telah terdaftar di Otoritas Jasa Keuangan (OJK) Indonesia. Teknik penentuan sampel menggunakan metode purposive sampling dengan kriteria bank umum syariah yang telah mempublikasikan laporan keuangan. Data yang digunakan dalam penelitian ini adalah data sekunder dengan teknik pengumpulan data dokumenter dan studi pustaka.Hasil penelitian ini menunjukkan nilai R square sebesar 0.0362370 menunjukkan bahwa 36% perubahan pada variabel ROA dapat dijelaskan oleh variabel-variabel bebas dan 64% dijelaskan oleh faktor lain diluar model. 

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