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Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang
Published by Universitas Muhammadiyah Semarang
ISSN : 20872836     EISSN : 25809482     DOI : 10.26714
Core Subject : Economy,
Economics, Econometrics & Finance
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang with registered number ISSN: 2087-2836 (Print) and ISSN: 2580-9482 (Online), is a peer-reviewed journal published two times a year (Maret and September) Manage by Accounting Department, Faculty of Economics and published by Universitas Muhammadiyah Semarang. Jurnal MAKSIMUM invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting, Management and cost accounting, Tax, Auditing, Accounting information systems, Accounting education, Accounting for non-profit organisations, Public sector accounting, Corporate governance, Corporate finance, Investments and Banking. Jurnal MAKSIMUM accepts the articles from Indonesia authors and other countries. Jurnal MAKSIMUM covered various of research approach, namely: quantitative, qualitative and mixed method.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 11, No 2 (2021): Articles" : 6 Documents clear
Pengaruh Open Banking berbasis Open API terhadap Eksistensi Perbankan Masculine Muhammad Muqorobin; Ayu Anggraini; Ayu Dwi Rahmawati; Diana Yohanes; Faricha Dzakia Ifkarina
MAKSIMUM Vol 11, No 2 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.2.2021.75-84

Abstract

Open Banking is a system that provides financial institution network data to users through an API (application programming interface). Open API gives API providers the right or ability to provide consumer data access to API users with consumer consent. This study aims to determine the readiness of banks in Indonesia to implement Open Banking based on Open API. The method used is a qualitative phenomenological approach by collecting various data, analyzing, and describing the results of the analysis. The results of this study indicate that Indonesia can implement Open Banking based on the Open API by conducting an assessment of countries that have implemented it such as the UK, in order to encourage digital progress in the Banking industry so as to create connectivity between banks and Payment System Service Providers (PJSP) through open Banking.
Pengaruh Kepemilikan Institusional dan Struktur Modal Terhadap Kinerja Keuangan Fairuz Zabady Zainal Abidin Putera
MAKSIMUM Vol 11, No 2 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.2.2021.85-95

Abstract

Fluctuations in coal prices during 2012 - 2019 have an impact on the company's financial performance. Companies are required to evaluate and analyze their financial performance. Many factors affect the company's financial performance. The level of control over management and accountability for financial statements is one of the supervisory efforts that can improve financial performance. This can also suppress managers' tendency to take opportunistic actions for their own interests, which can lead to agency conflicts. The purposes of this research are to analyze the effect of institutional ownership, capital structure, PSAK No. 64, and PP No. 78 / 2010 on the financial performance of Coal Mining Companies listed on the Indonesia Stock Exchange. The type of research is quantitative research. The unit of analysis of this research is the financial reports of listed coal companies on the Indonesia Stock Exchange for 2012 - 2019.The research results showed that the capital structure has a significant and negative effect on financial performance. In contrast, institutional ownership is insignificant and has a positive impact, while PSAK no. 64 and PP. No. 78/2010 has a negligible and negative effect on financial performance.
Analisis Kesempatan Investasi dan Kebijakan Hutang terhadap Kebijakan Deviden: Studi Perusahaan LQ45 Lintang Kurniawati; Rita Wijayanti; Nur Kholis
MAKSIMUM Vol 11, No 2 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.2.2021.96-109

Abstract

This study aims to determine the significance of the effect of investment opportunities, debt policy, free cash flow, profitability, and liquidity on dividend policy in LQ45 companies listed on the Indonesia Stock Exchange. The total population is 45 LQ45 companies for the period 2014 – 2018. The number of samples used is 12 companies, using purposive sampling method. There are two variables used, namely dependent and independent. The categories of independent variables are Investment Opportunities, Debt Policy, Free Cash Flow, Profitability, and Liquidity. While the dependent variable category is Dividend Policy. The analysis technique used in this research is multiple linear regression. The data is processed using SPSS 21. The results of the analysis show that the variables of Investment Opportunity, Free Cash Flow, Profitability and liquidity have an effect on Dividend Policy. Meanwhile, the Debt Policy has no effect on the Dividend Policy
Akuntabilitas Pengelolaan Dana Desa: Studi Kecamatan Losari Romy Dwi Putra; R. Ery Agung Santoso; Nurcahyono Nurcahyono
MAKSIMUM Vol 11, No 2 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.2.2021.110-122

Abstract

The purpose of this study was to analyze the influence of the competence of village fund managers, internal control systems, community participation, the use of information technology on the accountability of village fund management. The sampling method used simple random sampling with a sample size of 50 village officials in villages throughout Losari District, Cirebon Regency. This study uses an analytical method with the Partial Least Square (PLS) approach using the WarpPLS software. The results showed that the competence of village fund managers, internal control systems, community participation had a positive effect on the accountability of village fund managers, while the use of information technology had a negative effect on the accountability of village fund management.
The Effect of Corporate Governance Mechanism and Company Size on Financial Distress MUJIYATI MUJIYATI; KURNIA RINA ARIANI; HAFID NUR PRATAMA
MAKSIMUM Vol 11, No 2 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.2.2021.67-74

Abstract

This study aims to examine the effect of corporate governance mechanisms and company size on the condition of a company experiencing financial distress. The indicators used to measure the corporate governance mechanism in the sample companies are the board of directors, the proportion of independent commissioners, managerial ownership, institutional ownership, and the audit committee. Meanwhile, financial distress is measured using a Springate model. This study uses secondary data from the entire population of mining companies listed on the IDX in 2016-2019. The sampling technique used purposive sampling. The analytical method used is ordinal logistic regression. The results of hypothesis testing show that the board of directors, the proportion of independent commissioners, the audit committee, and company size do not significantly affect the condition of the company experiencing financial distress. Meanwhile, managerial ownership and institutional ownership have a significant effect on companies experiencing financial distress.
Determinan Sisa Lebih Perhitungan Anggaran Desa: Studi Kabupaten Sukoharjo Khoirul Putri Melaty; Shinta Permata Sari
MAKSIMUM Vol 11, No 2 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.2.2021.123-130

Abstract

The Remainder Village Budget Calculations (SiLPA Desa) is due to the difference between realized budget revenues and expenditures during one budget period. SiLPA DesA describes village financial management  and  the  performance  of  the  Village Governance. This study aims to examine the effect of village original income, village funds, village fund allocations, and the portion of the tax and retribution proceeds on the excess of the village budget calculation. This research uses quantitative research methods. The population in this study  are  150  villages  in  Kabupaten  Sukoharjo.  Based  on the predetermined criteria, a sample of 118 villages are obtained using purposive sampling. The test results use multiple regression analysis   show   that  only  village  original  income  has effect  on the SiLPA Desa, meanwhile village fund, village fund allocation, share of tax and retribution proceeds have no effect on SiLPA Desa.

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