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e_Jurnal Ilmiah Riset Akuntansi
Published by Universitas Islam Malang
ISSN : 23026200     EISSN : -     DOI : https://doi.org/10.33474/jra
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian bidang akuntansi. Jurnal Ilmiah Riset Akuntansi menerima manuskrip atau naskah artikel dalam bidang kajian Akuntansi dari berbagai kalangan akademisi dan peneliti baik nasional maupun internasional. Cakupan bidang kajian di bidang Akuntansi, Sub bidang: Akuntansi Keuangan, Auditing, Akuntansi Manajemen, Akuntansi Syariah, Akuntansi Sektor Publik, Sistem Informasi Akuntansi, Akuntansi Internasional, Akuntansi Perpajakan, Akuntansi Perbankan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
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Search results for , issue "Vol 6, No 04 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017" : 7 Documents clear
PENGARUH RETURN ON ASSET, NET PROFIT MARGIN, DEBT TO EQUITY RQTIO DAN SIZE TERHADAP PERATAAN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016) Wahyuni Dwi Asmara
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 04 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

This research was aimed to know effect simultaneously as well as partially ReturOn Asset, Net Profit Margin, Debt to Equity and Firm size on flattening profit. Population used in this research was that all manufacture companies which was registered in Bursa Efek Indonesia (BEI) in 2013-2016. Sample selection used purposive sampling. Based on criteria, it was obtained 45 companies that became sample in this research. The method that was used in the research used linear logistic regression. Based on analysis result could be told some conclusion such as: 1) Retur On Asset, Net Profit Margin, Debt to Equity Ratio and Firm Size had significant influence on flattening profit simultaneously 2) Net Profit Margin had positive and significant influence toward flattening profit, while Retur On Aset, Debt to Equity Ratio and Firm Size did not have significant influence to flattening profit.
PENGUKURAN KINERJA BANK PERKREDITAN RAKYAT DI KOTA MALANG BERDASARKAN PENDEKATAN EFISIENSI DENGAN METODE DATA ENVELOPMENT ANALYSIS (DEA) Abd. Rahman Ali
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 04 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

The aim of this research is to determine the level of efficiency of BPR (conventional) in Malang city and know which BPR which always reaches the maximum score in the city of Malang during the period 2014-2016. The data which is used in this research is secondary data collected from the fourth quarter IV report of all BPRs in Malang city issued by the Financial Services Authority.  The sampling technique used in this research is purposive sampling with taking 6 sample of BPR in Malang. Efficiency measurements in this research using the method of  Data Envelopment Analysis (DEA) with the Costan Return Scale (CRS) assumption. Input variable used in the research are asset. Third party funds and Operational expenses. While the output variable are total credit and operating income.  The results of this study show that of the 6 samples of banks studied. Banks that reached 100 percent efficiency level during the period 2014-2016 namely BPR Putera Dana, BPR Armindo Kencana, BPR Tugu Artha Malang and BPR Trikarya Waranugraha with the achievement of average efficiency level of 92.4%. While the BPR always achieve maximum efficiency score for three successive periods namely BPR Armindo Kencana and BPR Trikarya Waranugraha with  average efficiency score of 100%.
ANALISIS LIKUIDITAS, PROFITABILITAS, DAN LEVERAGE SERTA PENGARUHNYA TERHADAP HARGA SAHAM PADA PERUSAHAAN YANG BERADA PADA INDEX LQ45 DI BURSA EFEK INDONESIA (BEI) PERIODE 2013-2015 Nadiya Nidaul Khairiyah; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 04 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

This research is conducted with the aim of: 1) to know and analyze the influence of liquidity, profitability and leverage simultaneously to stock prices at companies that are in the index lq45 period 2013-2015 listed on the indonesia stock exchange. 2) to know and analyze the effect of liquidity, profitability and leverage partially to share price at company which is in index lq45 period 2013-2015 which listed in Indonesia Stock Exchange. The population used in this study are all companies listed on the Indonesia Stock Exchange  in 2013-2015. Sample selection using purposive sampling. Based on the criteria, obtained 30 companies are samples in this study. The method used in this study using multiple linear regression method. Based on the results of the analysis can be put forward several conclusions as follows: 1) f test results show that the simultaneous current ratio, return on asset, and debt to equity ratio significant effect on stock prices. This is shown by the significance value of f <0.05 which is 0.000. 2) the result of t test shows the variable of current ratio has significant negative effect to stock price. This is indicated by the significance value <0.05 that is equal to 0.001. 3) variable return on asset has a significant positive effect on stock prices. This is indicated by the significance value <0.05 is 0.000. 4) debt to equity variable has no significant effect on stock price. This is indicated by the significance value> 0,05 that is equal to 0,667.
PENGARUH AKTIVITAS, LEVERAGE DAN PERTUMBUHAN PERUSAHAAN DALAM MEMPREDIKSI FINANCIAL DISTRESS (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2013-2015) Aprilyandhika Putri Wulansari; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 04 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

This study aimed to examine the effect of activity, leverage, and firm growth to predicting financial distress in the manufacturing companies listed on the Indonesia Stock Exchange. The population are all manufacturing companies listed on the Indonesia Stock Exchange in 2013-2015. Samples was determined by purposive sampling method, sample obtained as much as 102 companies. The techniques of data analysis used is logistic regression analysis, data processing with SPSS version 16.0. The results of study concluded that activity as measured by inventory turnover has no effect in predicting financial distress leverage as measured by debt to equity ratio has a positive and significant effect in predicting financial distress and firm growth as measured by sales growth has a negative and significant effect in predicting financial distress.
ANALISIS PENERAPAN PSAK 102 ATAS PEMBIAYAAN MURABAHAH (STUDI KASUS PADA BANK MANDIRI SYARIAH) Putri Eka Wardani
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 04 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the process of murabahah financing at PT. Bank Syariah Mandiri, such as the accounting treatment and its compliance with financial accounting standards (psak) 102. Methods in this study using descriptive qualitative and the results of this study showed that in terms of recognition and measurement PT. Bank Syariah Mandiri is in conformity with PSAK 55 "financial instrument: recognition and measurement" and in terms of presentation of PT. Bank Syariah Mandiri is in accordance with psak 50 "financial instrument: presentation". But in terms of disclosure PT. Bank Syariah Mandiri is not in accordance with PSAK 60 "financial instrument: disclosure" Because PT. Bank Syariah Mandiri applies two contracts in one transaction. Overall PT. Bank Syariah Mandiri has complied with PSAK 102 revision 2013 in performing murabahah financing.
PENGARUH FINANCIAL DISTRESS, DISCLOSURE, PERKARA PENGADILAN DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP PENERIMAAN OPINI AUDIT GOING CONCEN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2012-2015) Ana Rahmawatul Faizah
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 04 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

A going concern audit opinion is a modified audit opinion given by the auditor if there is any doubt as to the viability of the enterprise within a reasonable period of time, not later than one year from the date the financial statements are being audited. Many cases of bankruptcy of the entity due to failure of auditors in assessing the company's ability to sustain its business motivate researchers to conduct this research. The purpose of this research is to analyze the influence of financial distress, disclosure, court case and audit opinion of previous year to going concern audit opinion on manufacturing company listed on BEI year 20122015. Methods in the sampling using purposive sampling and using logistic regression as a test tool research. The population used is manufacturing companies listed on the BEI 2012-2015. The sample of this research as many as 20 companies and due to menggunkan time span peneiltian 4 years then the number of samples there are 80 samples. The results of this study indicate that: (1) financial distress has a negative and significant effect on the going concern audit opinion, with a significance level of 0.017 <α 0.05. (2) disclosure has no significant effect on going concern audit opinion. With a significance level of 0.575> α 0.05. (3) the court case does not have a significant effect on going concern audit opoini, with a significance level of 0.977> α 0.05. (4) the previous year's audit opinion had no significant effect on going concern audit opinion, with significance level 0,796> α 0,05.
STRATEGI PENINGKATAN EFISIENSI BIAYA PADA NILAI LEMBAGA KEUANGAN SYARIAH BERBASIS STOCHASTIC FRONTIER APPROACH (SFA) DAN DATA ENVELOPMENT ANALYSIS(DEA) Umi Hoeroh; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 04 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the strategy of increasing cost efficiency in value-based Islamic financial institutions Stochastic Frontier Approach (SFA) and Data Envelopment Analysis (DEA). To determine the effect on the performance efficiency prifitabilitas Islamic Financial Institutions. This research was conducted against five Islamic Financial Institutions with the largest total assets in July 2016 period, ie that bank Muamalat Indonesia, Islamic Bank Mandiri, Bank Mega Syariah BRI Syariah, and Bank Bukopin. Financial Statement Data that has been published by Bank Indonesia (BI) and listed on the Indonesia Stock Exchange (BEI). The period of observation in this study is from 2013 to 2015. This research uses Correlational research, operational research variables using Third Party Fund data, Personnel expense or burden of Labor, Total Assets and Total Funding with each scale ratio. Data collection method is documentation while data analysis using the calculation of the efficiency of LKS (Islamic Financial Institutions) in terms of the cost by using the method of approach to cost efficiency, while for the calculation using a parametric approach Stochastic Frontier Approach (SFA) and non-parametric Data Envelopment Analysis (DEA) to R-Studio program. And to measure the impact on output and output variables on the efficiency of researchers used multiple linear regression analysis using SPSS. The results showed that the overall average, both the SFA and DEA methods, LKS fifth condition is efficient. The average value of efficiency LKS SFA and DEA methods 1.000% and 0.99212%. Of the two methods, LKS has the highest level of efficiency is Bank Syariah Bukopin and the lowest is the Bank Mega Syariah. The results of multiple linear regression analysis of the effect of input variables on output shows that the Third Party Funds, expenses or expenses Personnel Labor, Total Assets Total Financing positive influence on worksheets. There is influence between the input and output components of the level of cost efficiency Islamic Financial Institutions is heavily influenced by the Operating Expenses. This means that the higher the Operating Expenses Total Funding will increase and conversely the lower the Operating Expenses Total Funding will decrease.

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