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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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ANALISA PERHITUNGAN, PENYETORAN, DAN PELAPORAN PPH 21 ATAS PEMOTONGAN PPH 21 PADA PT. YELLOWFIT GROUP INDONESIA Nanan Karyadi; Maulana Prawira Yoga; Fatin Rahimatun Rashidah
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.vol2no2.138

Abstract

Taxes are a very important source of state revenue in the development of the country. The size of the tax will determine the capacity of the state budget to finance state expenditures, both for development financing and for routine budget financing. Companies as corporate taxpayers or company owners must withhold income tax article 21 on the employment relationship between employees and the company. If the company does not carry out the tax withholding obligation, it will be subject to applicable tax sanctions and the authority given to the company only withholds taxes owed to employees, not withdrawing or receiving taxes. PT. Yellowfit Group Indonesia is correct in carrying out the mechanism for depositing and reporting Income Tax Article 21 following tax regulations, which is preceded by depositing an SSP or e-billing which is deposited through Mandiri i-banking before the 10th of the following month, followed by reporting the e-SPT Period before the date of next 20 months
ANALISA RASIO KEUANGAN DALAM MENENTUKAN KEPUTUSAN INVESTASI Rita Rita; I Gusti Ayu Diah Dhyanasaridewi
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.vol2no2.126

Abstract

The capital market has an important role in the economy and people's welfare to support life in the future, because the capital market has two functions at once, namely the economic function and the financial function. The economic function is a function that provides a facility that is found between investors and parties who need funds. The financial function also plays a role as an imbalance that is obtained by the owner of the fund for the investment capital he has. This study discusses the influence of ROE, PBV, and PER in determining investment decisions at PT. Gudang Garam Tbk, PT. H.M Sampoerna Tbk, PT. Indonesian Tobacco Tbk, and PT. Bentoel Internasional Investama Tbk. This type of research is classified as quantitative research using secondary data. The population in this study are companies engaged in the cigarette industry which are listed on the Indonesia Stock Exchange as many as 4 companies using a system of financial ratios and fundamental analysis
PENGARUH PERPUTARAN MODAL KERJA, LIKUIDITAS, DAN SOLVABILITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN FOOD AND BEVERAGE Parso Parso; Nurdiyah Rafitasari
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.vol2no2.139

Abstract

This study aims to determine the effect of working capital turnover, liquidity, and solvency on financial performance. In this study, the dependent variable used is Financial Performance by using the calculation of Return On Investment (ROI), while the independent variables in this study are Working Capital Turnover, Liquidity, and Solvency. This study uses quantitative research methods and the data used are secondary data, namely reports. annual finance. The population in this study was 18 Food and Beverage companies listed on the Indonesia Stock Exchange from 2013-2017. Sampling in this study using the purposive sampling technique. Based on the sampling technique above, the samples in this study are 7 Manufacturing companies in the Food and Beverage Sub-Sector. The data analysis technique started with descriptive statistical tests, then continued with panel data regression analysis, panel model selection method, classical assumption test consisting of regression normality test, heteroscedasticity, multicollinearity test, and autocorrelation test. Hypothesis test using multiple linear regression, t-test, F test, and coefficient of determination. The results of this study indicate that the correlation coefficient (R) is 0.628. This means that the relationship between the independent variable and the dependent variable is 62.8%. From these figures, it can be seen that the relationship between the independent variable and the dependent variable is strong. Adjusted R Square (????2) is 0.394, which means that the ability of the independent variable to explain the variation in the dependent variable is 39.4%, while the remaining 60.6% is explained by other factors outside the analyzed regression model
DAMPAK MERGER DAN AKUISISI PADA KINERJA KEUANGAN (STUDI KASUS SEKTOR PERBANKAN DI INDONESIA) Rosalia Nansih Widhiastuti
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.vol2no2.127

Abstract

The purpose of companies conducting mergers and acquisitions is to expect benefits for fellow companies. This advantage will occur if the merger and acquisition activities result in good synergy to improve company performance. The purpose of this study is to determine whether there are differences in financial performance and banking health conditions before and after mergers and acquisitions. This study uses the RGEC (Risk Profile, Good Corporate Governance, Earning, Capital) variable. The population in this study were all banks listed on the IDX for the period 2004-2018. The technique used in sampling is purposive sampling, in order to obtain a total of 6 banks in the study sample. The data analysis method used was the Paired Sample T-Test and the Wilxocon Signed Ranks Test. The results of the analysis show that there are significant differences in the ratio of NPL, ROA, NIM, and CAR between before and after the merger and acquisition
SISTEM AKUNTANSI PENGGAJIAN DAN PENGENDALIAN INTERNAL PEGAWAI NEGERI SIPIL PADA KEMENTERIAN PEKERJAAN UMUM DAN PERUMAHAN RAKYAT Delfy Yandri; Ayu Fitri Rosianie
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.vol2no2.140

Abstract

Giving salaries to employees should be the prime attention of the leadership. The provision of adequate salaries will have a positive influence on employee morale. Salary is a substitute for the contribution of labor and expertise that has been given by employees to the company. However, the salary for civil servants has been regulated in the law based on class. The payroll and wage accounting system is designed to handle transactions for calculating employee salaries and wages and their payments. This system consists of a network of procedures, including procedures for recording attendance and working time, procedures for making lists of salaries and wages, procedures for paying salaries and wages, and procedures for distributing salaries and wages. Activation of government agencies in the payroll system is going well, so it is appropriate for these government agencies to implement a correct payroll system and integration of various related functions so that it is expected to overcome the risk of fraud and fraud in the payroll system
ANALISIS SISTEM AKUNTANSI PENGELOLAAN UANG PERJALANAN DINAS DI INSPEKTORAT IV ITJEN KEMENDIKBUDRISTEK RI Slamet Soesanto; Haryanto Haryanto
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.vol2no2.130

Abstract

Within the scope of government, the Accounting System is a systematic series of procedures, operators, equipment, and other elements to realize the accounting function from transaction analysis to financial reporting within government organizations. As the object and location of research, Inspectorate IV is one of the inspectorates within the Inspectorate General of the Ministry of Education and Culture, where official travel activities are carried out repeatedly by the Government Internal Supervisory Apparatus to support its functions and responsibilities. During the study, the researcher noted that the process of financial administration and management of official travel documents had not been supported by an integrated information system from the issuance of assignment letters to the issuance of official travel receipts. This results in a less effective and efficient process, both in terms of time and budget due to the open level of errors in entering the required data. Administrative Inspectorate IV needs to build an integrated information system for the process of managing official travel in terms of finances and documentation
STRATEGI PEMASARAN PRODUK TABUNGAN BRITAMA PADA PT. BANK RAKYAT INDONESIA (PERSERO) TBK KANTOR CABANG BINTARO Indri Damayanti; Rosalina Ayudia; Erman Sutandar
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.vol2no2.168

Abstract

Marketing is an institutional activity as a process for creating, communicating, delivering, and exchanging products or services that have value for customers, clients, partners, and society at large. The purpose of the study was to examine the right strategy in marketing the Britama savings product at PT. BRI (Persero) Tbk Bintaro Branch Office. This research is qualitative research with field study method and literature study. The results of the research are strategies that can be carried out to increase sales of Britama savings products, namely by using Personal Selling, Advertising, Publicity, Sales Promotion, Mass Selling, Merchant Cooperation Program Expansion, and Sponsorship & Exhibition strategies. The reason for combining these strategies is because BritAma's savings position is in the product life cycle, which is in the introduction stage
KETERKAITAN ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY PADA BERBAGAI PERISTIWA PEMILU Rahma Nur Praptiwi; Tri Widjatmaka
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.vol2no2.134

Abstract

This research is an event study that aims to find out whether there is empirical evidence of the reaction of the Indonesian capital market to political events in the country, namely the 2015 Regional Head Election, 2014 Presidential Election, and 2020 US Presidential Election, using abnormal return indicators and trading volume activity. 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 index for five days before and five days after the incident. 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 both abnormal return and trading volume activity show that there is no difference in the average abnormal return and trading volume activity before and after the event
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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 NET PROFIT MARGIN DAN RETURN ON ASSETS TERHADAP KINERJA KEUANGAN POLITEKNIK LP3I JAKARTA KAMPUS CILODONG RAYA Herni Pujiati; Imelda Maulidina
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.vol2no2.137

Abstract

This study aims to examine and analyze the effect of Net Profit Margin and Return On Assets on the Financial Performance of LP3I Polytechnic Jakarta, Cilodong Raya Campus. Data collection was carried out through interviews and requests for financial report data from the LP3I Jakarta Polytechnic, Cilodong Raya Campus in 2015-2018. Data analysis in this study used descriptive analysis and multiple regression analysis with two independent variables. Classical assumption test which includes normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test is used to obtain the feasibility of the regression model. Meanwhile, to answer the research objectives, f test and t-test were carried out on the research hypothesis. The results showed that: (1) The value of t arithmetic > t table (19.381 > 3.18245) and significance <0.05 (0.033 <0.05), then Ho was rejected and Ha was accepted. So it can be concluded that the Net Profit Margin affects the Financial Performance of the Jakarta Polytechnic, Cilodong Raya Campus. (2) The value of t count < t table (-1.504 <3.18245) and significance > 0.05 (0.374> 0.05), then Ho is accepted and Ha is rejected. So it can be concluded that Return On Assets does not affect the Financial Performance of the LP3I Jakarta Polytechnic, Cilodong Raya Campus. (3) Simultaneously and together, Net Profit Margin and Return On Assets affect Financial Performance. This shows that the variables of Net Profit Margin and Return On Assets will simultaneously increase Financial Performance, and vice versa. This is supported by the results of the coefficient of determination with an influence level of 100%.

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