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Dinamika Akuntansi Keuangan dan Perbankan
Published by Universitas Stikubank
ISSN : 26568500     EISSN : 26564955     DOI : https://doi.org/10.35315/dakp.v12i1
Core Subject : Economy,
Economics, Econometrics & Finance
Focus & Scope Jurnal Dinamika Akuntansi keuangan dan Perbankan aims to share knowledge and current issues related to accounting, financial, and banking research. Our specialty coverage are Financial Accounting Management Accounting. Auditing. Taxation. Accounting information systems Environmental and social accounting Public sector accounting Corporate governance Ethical issues in accounting and financial reporting Corporate finance Financial Banking
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 9 Documents
 1 
Search results for , issue "Vol 11 No 1 (2022): Vol. 11 No. 1 2022" : 9 Documents clear
PENGARUH FREE CASH FLOW, STRUKTUR ASET, LIKUIDITAS, PROFITABILITAS, PERTUMBUHAN PENJUALAN, DAN RISIKO BISNIS TERHADAP KEBIJAKAN HUTANG (Studi Empiris Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI 2016-2020) Nurkholik Nurkholik; Kharirotul Khasanah
Dinamika Akuntansi Keuangan dan Perbankan Vol 11 No 1 (2022): Vol. 11 No. 1 2022
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v11i1.8948

Abstract

This study aims to determine the effect of Free Cash Flow, Asset Structure, Liquidity, Profitability, Sales Growth, and Business Risk on Debt Policy in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX in 2016-2020. The population in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2016-2020 period, namely 53 companies. The samples taken were 24 manufacturing companies. Sampling was done by purposive sampling technique. The variables in this study are Free Cash Flow, Asset Structure, Liquidity, Profitability, Sales Growth, and Business Risk as independent variables and Debt Policy as the dependent variable. The data analysis technique used in this research is multiple linear regression analysis with classical assumption test. Partial test results show that Free Cash Flow has no effect on debt policy, Asset Structure has no effect on debt policy, Liquidity affects debt policy, Profitability affects debt policy, Sales Growth does not affect debt policy, and Business Risk affects debt policy . Meanwhile, simultaneous testing shows that Free Cash Flow, Asset Structure, Liquidity, Profitability, Sales Growth, and Business Risk have an effect on Debt Policy.
ANALISIS PENGARUH NON PERFORMING LOAN, LOAN TO DEPOSIT RATIO, BIAYA OPERASIONAL TERHADAP PENDAPATAN OPERASIONAL TERHADAP KINERJA KEUANGAN PADA BANK UMUM SYARIAH Nur Ahmadi Bi Rahmani
Dinamika Akuntansi Keuangan dan Perbankan Vol 11 No 1 (2022): Vol. 11 No. 1 2022
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v11i1.8950

Abstract

This study aims to determine and analyze the effect of non-performing loans (NPL), loan to deposit ratio (LDR), operational costs on operating income (BOPO) on financial performance at Islamic commercial banks for the period 2015 to 2020. The approach uses a quantitative approach with . The type of data used in this study is quantitative data sourced from secondary data. The data collection technique in this study used a documentation study. The data analysis used is multiple linear regression with the results of this study showing that the NPL of non-performing loans has an effect on the Financial Performance (ROA) of Islamic Commercial Banks in 2016 and 2020. The ratio of loans to deposits (LDR) has no effect on Financial Performance (ROA) in Islamic Commercial Banks in 2016 and 2020. Operational costs on operating income (BOPO) affect the Financial Performance (ROA) of Islamic Commercial Banks in 2016 and 2020. Simultaneously the influence of non-performing loans (NPL), loan to deposit ratio (LDR) ), operational costs on operating income (BOPO) affect the Financial Performance (ROA) of Islamic Commercial Banks in 2016 and 2020
PENGARUH LIKUIDITAS, STRUKTUR MODAL, UKURAN PERUSAHAAN DAN RISIKO OPERASIONAL PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA INDUSTRI MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2018-2020 Calvin Gunawan; Sri Sudarsi; Nur Aini
Dinamika Akuntansi Keuangan dan Perbankan Vol 11 No 1 (2022): Vol. 11 No. 1 2022
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v11i1.8951

Abstract

This study aims to analyze the effect of liquidity, capital structure, firm size, and operational risk on the company's financial performance. The population of manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Sampling used the purposive sampling method so as to produce 123 manufacturing companies that matched the criteria. Analysis of the data in this study using multiple linear regression. The results of the study prove that liquidity has no effect on the company's performance, capital structure has a positive and significant effect on the company's performance, the size of the company has a positive and significant effect on the company's performance, the company's operational risk has a negative and insignificant effect on the company's performance
ANALISIS FUNDAMENTAL CRYPTOCURRENCY TERHADAP FLUKTUASI HARGA PADA MASA PANDEMI David Bima Luxmana; Melati Oktafiyani
Dinamika Akuntansi Keuangan dan Perbankan Vol 11 No 1 (2022): Vol. 11 No. 1 2022
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v11i1.8952

Abstract

This research analyzes cryptocurrency fundamentals during the pandemic COVID-19 significantly affected cryptocurrencies during a brief period of financial panic. Technological advances resulted in the shift of traditional currencies towards digitalization. Volume and market cap variables are used as independent variables. The cryptocurrencies in this study are Bitcoin, Ethereum, Binance Coin, Ripple, and Dogecoin, which have the top 10 largest market capitalization. The research data was taken on the CoinMarketcap.com website from the beginning of the pandemic in Indonesia in March 2020 – to February 2021. The results showed that the Market Cap of Bitcoin, Ethereum, Binance Coin, Ripple, and Dogecoin had a significant effect on the price. Furthermore, the volume of Bitcoin, Ethereum, Binance, and Dogecoin has an effect and is significant on the price. In comparison, Ripple Volume has no effect and is not significant to the price. This implies that highly speculatively priced cryptocurrencies have the same fundamental value as stock prices.
PERAN KOMITE AUDIT DALAM MEMODERASI KONSERVATISME AKUNTANSI TERHADAP CREATIVE ACCOUNTING Ayu Wulandari; Zaky Machmuddah
Dinamika Akuntansi Keuangan dan Perbankan Vol 11 No 1 (2022): Vol. 11 No. 1 2022
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v11i1.8954

Abstract

This research was conducted to prove accounting conservatism to creative accounting with GCG as moderating. Property and real estate sub-sector companies in 2018-2019 are the population of this study. Purposive sampling is a research method in selecting samples, resulting in a sample of 30 companies. Data is secondary data obtained through the official website of the Indonesia Stock Exchange (IDX) and data in the form of financial reports. For data processing using Partial Least Square (PLS) application assistance. This study finds evidence that accounting conservatism affects creative accounting, the audit committee plays a role in weakening creative accounting actions when influenced by accounting conservatism, however, the proportion of independent commissioners is unable to moderate accounting conservatism on creative accounting. The implication of this research is the importance of the audit committee as a supervisor in corporate governance and accounting conservatism to minimize creative accounting.
ANALISIS PENGARUH KOMPOSISI DEWAN TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN DI INDONESIA (Studi pada Bank Umum yang Listing di Bursa Efek Indonesia Tahun 2016-2020) Dahniar Fara Fatima; Hersugondo Hersugondo
Dinamika Akuntansi Keuangan dan Perbankan Vol 11 No 1 (2022): Vol. 11 No. 1 2022
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v11i1.8956

Abstract

This study aims to examine the effect of the composition of the board consisting of Board Size, Board of Directors, Non-Affiliate Directors, Board of Commissioners, Independent Commissioners, and Audit Committee on profitability (ROA) of banking companies listed on the IDX in 2016-2020. The problem of this research is caused by the existence of a research gap from previous studies. In this study, the sample was taken by adopting a purposive sampling method, a sample of 38 sector companies. This research uses secondary data which is downloaded from the official website of Bloomberg. The analytical method adopted for the research hypothesis is multiple linear regression. From the results of data processing, the research shows that BDSIZE, DCOMM, and INDCOMM have a significant effect on the profitability (ROA) of the banks listed on the IDX. DDIRECT, NONAFFDIRECT, AUDIT have no significant effect on the ROA of the banks listed on the IDX.
EFEK KEJUT PANDEMI COVID-19 PADA KINERJA BANK PERKREDITAN RAKYAT (BPR): STUDI PADA KARESIDENAN SEMARANG Ririh Dian Pratiwi
Dinamika Akuntansi Keuangan dan Perbankan Vol 11 No 1 (2022): Vol. 11 No. 1 2022
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v11i1.8958

Abstract

The Covid-19 pandemic has had an impact on various sectors of life, including a shock effect for the banking industry. The decline in bank credit growth in mid-2020 is evidence of the shock effect. To anticipate various effects, the central bank supports the government by issuing various policies. BPR is growing rapidly in both urban and rural areas. BPR is seen as able to directly touch the community and small business owners with various financial activities. However, at the beginning of the COVID-19 pandemic, OJK recorded a very high credit restructuring value. Similar conditions were also experienced by BPRs in the Residency of Semarang. This study aims to determine whether there is a difference (which is a shock effect) in the financial performance of BPR before and during the covid-19 pandemic. The sample obtained by purposive sampling method is as many as 62 BPR located in the Residency of Semarang. This study uses secondary data in the form of quarterly BPR financial reports. Financial performance analysis was carried out using the CAMEL method. As a result, financial performance in terms of the capital ratio (CAR) and liquidity ratio (LDR) was proven to be affected by the shock effect of the COVID-19 pandemic because there were significant differences between before and during the COVID-19 pandemic. Financial performance in terms of asset quality, management ratios and income, each of which is measured by the ratio of NPL, ROA and BOPO, it is proven that there is no difference between before and during the covid-19 pandemic.
ANALISIS TINGKAT KEBANGKRUTAN SEBELUM DAN SAAT PANDEMI DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE DAN SPRINGATE S-SCORE (STUDI KASUS PADA PERUSAHAAN RETAIL YANG TERDAFTAR DI BURSA EFEK INDONESIA 2016-2020) Salmaa Rif’at Aadilah; Teguh Parmono Hadi
Dinamika Akuntansi Keuangan dan Perbankan Vol 11 No 1 (2022): Vol. 11 No. 1 2022
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v11i1.8963

Abstract

This study aims to determine the difference in results in predicting bankruptcy using the Altman Z-Score model and the Springate S-Score model, as well as ineasures which model is most accurate in predicting bankruptcy at retail companies at Indonesia. The population used in this study are retail companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period with a sample of 11 companies. The sampling method used in this study was purposive sampling. The data analysis technique used multiple discriminant analysis. The results showed that there were differences in the results in predicting bankruptcy before and during the pandemic. Based on the two measurement methods used, before the pandemic there were 4 companies that were declared bankrupt and 7 companies that were declared healthy. During the pandemic, 8 companies were declared bankrupt and 3 companies were declared healthy. The bankruptcy model that has the highest level of accuracy is the Springate S-Score.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENYUSUNAN RENCANA PENARIKAN DANA (STUDI KASUS PADA UNIVERSITAS NEGERI SEMARANG) Herlina Herlina; Nurchayati Nurchayati; Rudi Hartono; Sukirman Sukirman
Dinamika Akuntansi Keuangan dan Perbankan Vol 11 No 1 (2022): Vol. 11 No. 1 2022
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v11i1.8970

Abstract

The purpose of this study is to analyze the effect of quality human resource, quality application, reward and punishment, organization management, and socialization and training on the effectiveness of the preparation of cash withdrawal planning. This research method uses primary data with a sample of 92 respondents. The analytical tool used is SmartPLS version 3.3.3. The results of the study show that the quality of human resources and reward and punishment have a positive effect on the effectiveness of the preparation of cash withdrawal planning. Application quality and organizational management have no effect on the effectiveness preparation of cash withdrawal planning. However, socialization and training have a negative effect on the effectiveness of the preparation of cash withdrawal planning. Keywords: cash withdrawal planning (RPD), quality human resource, quality application, reward and punishment, organization management, socialization and training

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