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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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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
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
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
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.
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
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.
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
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.
IMPLEMENTASI AKUNTANSI PADA UMKM SERTA IMPLIKASINYA TERHADAP KUALITAS INFORMASI DAN PENGAMBILAN KEPUTUSAN Hadi Purwanto; Rita Rita
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 2, No 2 (2021): REMITTANCE DESEMBER 2021
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol2no2.122

Abstract

The purpose of the study was to obtain an overview of the accounting practices applied to CV. X and knowing the reasons behind its implementation and knowing the implications of the application of these accounting practices on the quality of information produced by CV. X . This research is a type of qualitative research with a case study approach. The subjects in this study are medium-scale MSMEs in the Pasuruan area which are engaged in the concentrate block industry. Sources of data used in this study are secondary and primary data. Data collection methods used include observation, interviews, documentation of literature studies and Web studies. This study uses a descriptive technique to analyze the data. The results of this study stated that accounting practices in CV. X. has not fully referred to SAK ETAP. Although it has been able to prepare a number of financial reports according to the mandate of ETAP, CV.X has not been able to implement accounting according to standards properly. This is based on various factors including the environment, the lack of competence of the company's human resources, weaknesses in the company's control system and the lack of rules and regulations from the government. As a result, the company failed to meet the qualitative requirements of information quality. However, this does not affect the company to produce quality information. Poor accounting practices at CV.X apparently did not significantly affect the decision-making process.

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