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Niluh Putu Dian Rosalina Handayani Narsa
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Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga Jalan Airlangga no 4-6 Surabaya
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INDONESIA
BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Published by Universitas Airlangga
ISSN : 24599581     EISSN : 24604496     DOI : 10.20473/baki
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Social Sciences
Berkala Akuntansi dan Keuangan Indonesia (BAKI) adalah jurnal ilmiah di bidang akuntansi dan keuangan yang diterbitkan oleh Universitas Airlangga bekerjasama dengan Ikatan Akuntan Indonesia Kompartemen Akuntansi Pendidik (IAI-KAPd). BAKI terbit setiap Maret dan September sebagai media untuk mendiseminasi hasil riset dan pemikiran terbaik terkait aspek yang berhubungan dengan bidang akuntansi dan keuangan dalam tingkat Nasional.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 4 No. 2 (2019): Berkala Akuntansi dan Keuangan Indonesia" : 5 Documents clear
ANALYSIS OF FACTORS AFFECTING FINANCING TO DEPOSIT RATIO (FDR) AT ISLAMIC COMMERCIAL BANKS IN INDONESIA Yeni Fitriani Somantri; Wawan Sukmana
Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 2 (2019): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (657.49 KB) | DOI: 10.20473/baki.v4i2.18404

Abstract

The purpose of this study is to determine and analyze what factors are able to influence the level of liquidity distribution of funds/financing at Islamic Commercial Banks in Indonesia. The data analysis technique in this study was carried out with multiple regression using SPSS software. The method used in this study is explanatory research, which emphasizes the relationship between research variables (dependent variables and independent variables) and hypothesis testing (hypothesis testing) to test the proposed hypothesis regarding the effect of third party funds (TPF), return on assets ( ROA), non-performing financing (NPF), and the inflation rate as factors that influence the level of liquidity in the distribution of funds/financing of Islamic banks in Indonesia. The results showed that third party funds (DPK), return on assets (ROA), non-performing financing (NPF), and the inflation rate had a significant effect, either partially or simultaneously.
THE IMPLEMENTATION OF SAK EMKM AND ITS EFFECT ON MSME LOAN ACCEPTANCE Siti Mubiroh; Zulfatun Ruscitasari
Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 2 (2019): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.088 KB) | DOI: 10.20473/baki.v4i2.15265

Abstract

MSMEs are the heart of the economy in a country. The existence of MSMEs can save the country from the economic crisis, as can be seen from the crises that occurred in 1998 and 2008. The number of unemployed can be overcome because the absorption of MSME workers reaches 96% of the total workforce in Indonesia. However, the sustainability of MSME operations is often constrained by access to funding. These constraints are caused by the lack of quality of MSME financial reports. Therefore banks or other financial institutions are more careful in providing loans to MSMEs. This study aims to determine the implementation of SAK EMKM by using variables of company size, educational background of the owner, and providing information and socialization of SAK EMKM. In addition, the purpose of this study is to examine the effect of SAK EMKM on the quality of MSME financial reports, and the effect of the quality of financial reports on MSME credit receipts. This study uses a quantitative approach with a survey method, namely distributing questionnaires to MSME actors in the Special Region of Yogyakarta. The sampling technique used was random sampling. The data was processed using SPSS with multiple regression analysis tools. The results of this study indicate that the variables of company size and educational background of MSME owners have no significant effect on the implementation of SAK EMKM. While the variable of providing socialization and information has a significant effect on the implementation of SAK EMKM. Then, the SAK EMKM implementation variable has a significant effect on the quality of financial statements, and the variable quality of financial reports has no significant effect on MSME credit receipts.
THE EFFECT OF PERFORMANCE MANAGEMENT CHARACTERISTICS ON GOVERNMENT APPARATUS PERFORMANCE Erina Sudaryati; Dhikawidya Nugraha
Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 2 (2019): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.806 KB) | DOI: 10.20473/baki.v4i2.16966

Abstract

The decline or low public confidence in government institutions is a fundamental problem in Indonesia as well as in developed countries. The decline of trust occurred among others due to the rampant corruption cases conducted by public officials and non-conformity of services provided to the expectations of the community. To overcome this it is necessary to make efforts by the government to restore public confidence in government institutions. Implementation of performance management system can be one of the efforts to improve the performance of the apparatus and restore public confidence in government institutions. An effective performance management system should be supported by the characteristics of a good performance management system. This study focuses on the characteristics of performance management system activities and structure of performance management systems. This research uses explanatory quantitative method with sample of 116 employees who work in the Agency of Financial and Development Supervision. The results of the analysis show that the performance management system activities and structure of performance management systems have a significant and positive effect on the performance of the apparatus.
THE EFFECT OF NET PROFIT MARGIN, CURRENT RATIO, FIRM SIZE, BUSINESS RISK ON CAPITAL STRUCTURE Anzella Anzella; Cindy Audryana; Esmeralda Esmeralda; Firmansyah Mida
Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 2 (2019): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (801.93 KB) | DOI: 10.20473/baki.v4i2.15463

Abstract

The purpose of this study is to examine and analyze the effect of net profit margin, current ratio, firm size, business risk on capital structure in basic and chemical industrial companies on the Indonesia Stock Exchange for the 2014-2017 period. This study uses a quantitative research approach. The type of research used is descriptive quantitative research. The nature of this research is cause and effect/causal research.The population of this study amounted to 67 basic and chemical industrial companies on the Indonesia Stock Exchange for the 2014-2017 period. The number of research samples is 31 basic and chemical industrial companies on the Indonesia Stock Exchange for the 2014-2017 period with a sample of 124 observations. Data collection technique using documentation and research model is multiple linear regression. The results of this study are that the net profit margin has an effect and is not significant on the capital structure of basic and chemical industrial companies on the Indonesia Stock Exchange for the 2014-2017 period. The current ratio has no significant effect on the capital structure of basic and chemical industrial companies on the Indonesia Stock Exchange for the 2014-2017 period. Firm size has a significant and significant effect on the capital structure of basic and chemical industrial companies on the Indonesia Stock Exchange for the 2014-2017 period. Business risk has an effect and is significant on the capital structure of basic and chemical industrial companies on the Indonesia Stock Exchange for the 2014-2017 period. Net profit margin, current ratio, firm size, business risk have a significant and significant effect on the capital structure of basic and chemical industrial companies on the Indonesia Stock Exchange for the 2014-2017. 
THE EFFECT OF ITO, CR, DER, TATO AND WCTO ON ROE IN VARIOUS INDUSTRIAL COMPANIES LISTED ON THE IDX Jessica Jessica; Wirda Lilia; Cherlyn Leonardy; Meiluawaty Kartika; Nehemia Panggabean
Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 2 (2019): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (751.825 KB) | DOI: 10.20473/baki.v4i2.16792

Abstract

This study aims to analyze the effect of inventory turnover, current ratio, debt to equity ratio, total assets turnover, and working capital turnover on return on equity in various industrial companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach method. The population in this study are all various industrial companies listed on the Indonesia Stock Exchange for the period 2014-2017. The sampling technique used is purposive sampling with 64 companies as samples. This study uses secondary data taken from the Indonesia Stock Exchange. This study was analyzed using multiple linear regression analysis. The coefficient of determination of return on equity is 42.8% which is influenced by inventory turnover, current ratio, debt to equity ratio, total assets turnover, and working capital turnover. The results showed that inventory turnover, current ratio, debt to equity ratio, total assets turnover, and working capital turnover simultaneously had an effect on return on equity. Partially, inventory turnover, current ratio, and working capital turnover have no effect on return on equity, debt to equity ratio has a negative and significant effect on return on equity, and total assets turnover has a positive and significant effect on return on equity.

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