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Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Published by Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro
ISSN : 23376112     EISSN : 28072804     DOI : http://dx.doi.org/10.55171
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Studia Akuntansi dan Bisnis diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi (STIE) La Tansa Mashiro. Jurnal ini merupakan gabungan dari Jurnal Program Sarjana dengan nama StakeholderS (ISSN 1978-0648) dan Jurnal Program Pascasarjana dengan nama Gaung (ISSN 2089-1253). Sejak Volume I Nomor 1 April 2013, sebagai terbitan perdana, berkala ini berganti nama menjadi Jurnal Studia Akuntansi dan Bisnis. Frekuensi terbit yakni tiga kali setahun yaitu bulan April, Agustus, dan Desember. Jurnal Studia Akuntansi dan Bisnis memiliki fokus dan ruang lingkup : Ilmu akuntansi Ilmu manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 8, No 1 (2020)" : 6 Documents clear
PENGARUH SISTEM PENGENDALIAN INTERNAL DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA KOPERASI DI KECAMATAN RANGKASBITUNG Paniran Paniran
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 8, No 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v8i1.426

Abstract

This study was conducted to test whether the variable Internal Control System affects the Quality of Financial Reports on Cooperatives in Rangkasbitung District. The objectives in this study (1) To determine the effect of the Internal Control System affect the Quality of Financial Statements in Cooperatives in Rangkasbitung District, (2) To determine the effect of Accounting Information Systems affect the Quality of Financial Statements in Cooperatives in Rangkasbitung District, (3) To find out The influence of the Internal Control System and the Accounting Information System influences the Quality of Financial Statements in Cooperatives in Rangkasbitung District.The method used in this research is quantitative descriptive research method. In this analysis the data used are primary data. The sample in this study was taken from 4 cooperatives in Rangkasbitung District. Data collection was carried out using a questionnaire distributed by the author to respondents. Testing in this study was carried out using the Classical Assumption test, correlation test, multiple linear regression test, using IBM SPSS (statistical program for social science) v.20The results showed that for the influence of X1 Internal Control System on Y Quality of Financial Statements is 0,000 0.05 and tcount value of 76.403 0.3160, there is a partial effect of variable X1 of Internal Control System on Y Quality of Financial Statements. for the influence of the Accounting Information System X2 on Y Quality of Financial Statements is 0.696 0.05 and the value of t arithmetic 0.396 0.3160 then there is a pasially influence variable X2 of Accounting Information System on Y Quality of Financial Statements.The test results F count 2996,300 F table 3.23. This means that simultaneously Debt X1 Internal Control System, X2 Accounting Information System, simultaneously influences the Quality of Financial Statements in Rangkasbitung District.
Pengaruh Analisis Rasio Terhadap Ekspor Dengan ACFTA Sebagai Variabel Moderasi RR. Prima Dita Hapsari; Nurlaelah Nurlaelah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 8, No 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v8i1.382

Abstract

The purpose of this research is to know the effect of Net Profit Margin (NPM), Gross Profit Margin (GPM) ratio, both partially and jointly to Export, with ACFTA As Moderation Variables. The method used is descriptive and quantitative statistical method with the before-after approach. The population in this research is Manufacturing company with textile and garment sub-sector listed on Indonesia Stock Exchange with 13 companies, while the sample for this research is 5 companies. The independent variables used in this research are Net Profit Margin (NPM), Gross Profit Margin (GPM) while the dependent variable is Export, and the moderation variable is ACFTA. Data collection technique used is non-participant observation, while the data analysis technique is by using descriptive analysis, classical assumption test, partial test with t test and significant test, test of determination, equation of multiple regression analysis. Data processing in this research using SPSS software program (Statistic Package for the Social Sciences). The results of this study prove that Net Profit Margin (NPM) partially has no positive effect on exports with ACFTA as a moderation variable. Gross Profit Margin (GPM) partially has no partial and significant effect on export with ACFTA as a moderating variable. And simultaneously states that Net Profit Margin (NPM) and Gross Profit Margin (GPM) jointly have no significant effect to exports with ACFTA as moderation variable in manufacturing company listed in Indonesia Stock Exchange (2006-2016).
PERAN AKUNTAN DAN PERUSAHAAN MENUJU TUJUAN PEMBANGUNAN BERKELANJUTAN (SUSTAINABLE DEVELOPMENT GOALS / SDGs) 2030 Budi Karyanto; Rina Martiana
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 8, No 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v8i1.383

Abstract

One of the most effective things in achieving sustainable development goals is utilizing and allocating taxes obtained by the government from companies for the development of remote areas that are still lagging behind.Therefore, the first thing that must be emphasized and done endlessly is to eradicate corruption, so that government funds can be used optimally for the purpose of sustainable development, alleviating all forms of wealth in all places that can be used for nutrition, and promoting sustainable agriculture. How to live a healthy and prosperous life, quality education, clean air and proper sanitation, decent work and economic growth, namely, sustainable and inclusive economic growth, employment and decent work for all. Until finally the infrastructure is strong, and its responsiveness is in the areas between the regions of this motherland.To achieve something in particular. The goal of sustainable development (SDGs) is not only the task of the government alone, but also the task of the whole world community, especially governments and companies (assisted by accountants) in their vision and mission to achieve SDGs. Through accountability, transparency and mutual trust and commitment from all parties, surely anything will be achieved
PENGARUH RETURN ON ASSETS, RETURN ON EQUITY, DAN DEBT RATIO TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Hanifah Hanifah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 8, No 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v8i1.547

Abstract

This research was conducted with the aim to know the effect of return on assets, return on equity, and debt ratio on financial distress in Textile and Garment companies listed on the Indonesia Stock Exchange (BEI) for the 2013-2017 period both partially and simultaneously.The research method used in this study is a quantitative research method and descriptive research, the population of this study are all Textile and Garment companies listed on the Indonesia Stock Exchange (BEI) 2013-2017 period, as many as 18 companies. The research sample of 11 companies with 2013-2017 financial statement data with 55 research data. The sampling technique uses purposive sampling. Data analysis techniques using descriptive statistics and logistic regression analysis with processing techniques using SPSS 20.It was concluded that the results of the coefficient of determination using Nagelkerke's R Square of 80.4% and the results of the hypothesis test of this study that is either partially or simultaneously return on assets, return on equity, and debt ratio influence and significantly to financial distress. Suggestions for company, by increasing company performance so that companies avoid financial distress. For other researchers, it is recommended to add other independent variables besides return on assets, return on equity and debt ratio to things that might affect financial distress.
PENGARUH RETURN ON EQUITY DAN EARNING PER SHARE TERHADAP DIVIDEN PAYOUT RATIO PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Rudiyanto Rudiyanto; Mike Mega Rahayu; Aditia Firmansah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 8, No 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v8i1.570

Abstract

This study aims to find out ROE and EPS can affect the House of Representatives in LQ 45 companies listed on the Indonesia Stock Exchange (IDX). The method used in this research is quantitative descriptive research method. The population used is all LQ 45 companies listed on the Indonesia Stofck Exchange (IDX) using purposive sampling method. Collecting data obtained through secondary data. Data analysis techniques used in this study are Classical Assumption Test consisting of (Data Normality Test, Multicollonierity Test, Heterocedasticity Test, and Autocorrelation Test), Multiple Linear Regression Analysis Test, Correlation Analysis Test, Determination Coefficient Test, and Hypothesis Test consisting of Test T statistics and Test Statistics f.Research results from SPSS version 20 shows the results of multiple linear regression analysis stating Y = 4.863 + 0.903 X1 + 0.055 X2 means that each additional value of Rp. 1 ROE can increase the DPR by 0.903 and each additional value of Rp. 1 EPS can increase the DPR by 0.055. The results showed that testing the partial correlation of ROE variables with the DPR has a value of 0.026 indicating a low relationship and EPS variables with the DPR has a value of 0.092 indicating a very low relationship and simultaneous correlation testing of ROE and EPS variables with the DPR has a close value of 0.438 shows enough connection. The test results of the coefficient of determination have a value of 19.2% which means that it can be seen that the DPR is influenced by 19.2% and the remaining 70.8% is influenced by other variables. According to the t-test result of 2.989 t table 2.005 H1 is accepted by having a significant value of 0.004 0.05 H0 is rejected meaning that ROE has a significant influence on the DPR and the t test result is 2.549 t table 2.005 H1 is accepted by having a significant value of 0.014 0.05 H0 is rejected meaning EPS has a significant influence on the DPR. The result of the f test shows that the count of 6.163 ftabel 3.18 H1 is accepted by having a significance value of 0.004 0.05 H0 rejected meaning that ROE and EPS have a significant influence on the DPR.
ANALISIS EARNING PER SHARE (EPS) DAN ECONOMIC VALUE ADDED (EVA) TERHADAP RETURN SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI Siti Mudawanah; Desi Nuraini
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 8, No 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v8i1.571

Abstract

The purpose of this study was to determine the effect of Earning Per Share (EPS) and Economic Value Added (EVA) on Stock Returns on food and beverage companies listed on the Indonesia Stock Exchange (BEI).The methodology used in this study is quantitative because the research data in the form of numbers and analysis using statistics. And the method of data collection in this research is done through secondary data collection and literature study. In this study, researchers used food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period as research objects. And the population and sample of this research are 11 companies listed on the Indonesia Stock Exchange (BEI).The hypothesis of this study is to describe whether or not there is an influence between Earning Per Share (EPS) and Economic Value Added (EVA) on stock returns either partially or simultaneously. And the results concluded that partial Earning Per Share (EPS) and Economic Value Added (EVA) had no effect on stock returns, and simultaneously Earning Per Share (EPS) and Economic Value Added (EVA) had no effect on stock returns on food and beverage companies period 2014-2018

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