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Septian Yudha Kusuma
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INDONESIA
KEUNIS
Published by Politeknik Negeri Semarang
ISSN : 23029315     EISSN : 27147274     DOI : https://doi.org/10.324497/keunis
Core Subject : Economy,
Economics, Econometrics & Finance
Pemahaman tentang keuangan dan atau yang bersinggungan atau berkaitan dengan arus dana dan kegiatan yang berhubungan dengan bisnis.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol 11, No 2 (2023): JULY 2023" : 10 Documents clear
THE EFFECT OF QUICK RATIO (QR), RETURN ON ASSET (ROA), DEBT TO EQUITY RATIO (DER), AND BOOK VALUE PER SHARE (BVS) ON STOCK PRICE OF COMPANIES LISTED IN JAKARTA ISLAMIC INDEX (JII) FOR THE 2017-2021 PERIODS Nila Sari Nastiti; Saniman Widodo; Iwan Budiyono
KEUNIS Vol 11, No 2 (2023): JULY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i2.4406

Abstract

This study intends to examine the major simultaneous and partial effects of the Quick Ratio (QR), Return on Asset (ROA), Debt to Equity Ratio (DER), and Book Value per Share (BVS) on Stock Price.From 2017 through 2021, this study covered all businesses listed on the Indonesia Stock Exchange that is a part of the Jakarta Islamic Index (JII) group. The Eviews 10 program was used for the hypothesis testing. According to the needs of the research, A purposive sampling method was used to choose a sample of companies. The tests' findings indicate that the Quick Ratio (QR), Return on Asset (ROA), Debt to Equity Ratio (DER), and Book Value per Share (BVS) all simultaneously affect stock price in a substantial way. On the stock price, QR has a partially favorable but negligible impact, ROA has a positively significant impact, DER has a negatively significant impact, and BVS has a positively significant impact.
INDIKASI TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Wenny Anggeresia Ginting; Hantono Hantono; Asen Susanto
KEUNIS Vol 11, No 2 (2023): JULY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i2.4297

Abstract

Transfer pricing is a price transfer policy in a transaction carried out by a certain party and following the applicable laws and regulations. Many companies take advantage of this for other purposes, namely avoiding taxes. Tax evasion is a complicated matter and is an act that does not violate the law, but on the other hand, tax evasion is not accepted by the government because it can reduce the amount of income sourced from taxes. The type of research used in this research is explanatory research with a quantitative approach. The population in this study is all manufacturing companies in 2019-2021, with a total of 116 companies. Sampling was done by purposive sampling. The results of the simultaneous research of the three variables do not influence transfer tracing. While partially only the Tunneling Incentive variable (X2) has an effect, the Debt Covenant (X1) and Bonus Mechanism (X3) have no effect. For future researchers, adding other variables and expanding the research sample are suggested.
IMPLEMENTATION OF INFORMATION TECHNOLOGY IN FINANCIAL SYSTEM AT UNIVERSITY X Intan Ilsa Alma Retta; Theresia Dwi Hastuti
KEUNIS Vol 11, No 2 (2023): JULY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i2.4199

Abstract

The rapid development of technology requires organizations to keep up with innovation in order to achieve competitive advantages. University X is a university that is beginning to prepare for this wave of change by implementing a system in the financial transaction process. This study aims to analyze the application of information technology in the financial system at University X. The data collection approach used in this study is the interview method. It is a qualitative descriptive study that uses primary data. The respondents in this study were those who were directly involved in the transition process from manual work before 2011 to using the new IFS system in 2022, including the Deputy Chancellor for Finance, Head of Finance, Staff of the Salary Section of the Finance Section, Staff of the Bookkeeping Section of the Finance Section, and System Staff in the HR Section. The results of the analysis can be concluded: before 2011, a manual system was implemented, then from 2011 to 2016, an intranet system was implemented; from 2016 to 2018, the development was intranet system A; from 2019 to 2020, the K-system; and from 2022 until now, IFS. However, before 2019, the payroll division was still worked out manually using simple Excel and printed payslips. From 2019 to 2020, a new system was implemented that could provide notifications of expired allowances. The findings in this study can be used to assist universities dealing with technological changes, especially in the process of implementing a new financial system so that it can be accepted by its users and, moreover, the system is actually implemented successfully in an organization.
A COMPARATIVE STUDY OF FINANCIAL PERFORMANCE IN PT PHAPROS TBK BEFORE AND AFTER INITIAL PUBLIC OFFERING Khusnun Fathin; Sri Murtini; Prima Ayundyayasti; Rani Raharjanti
KEUNIS Vol 11, No 2 (2023): JULY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i2.4432

Abstract

The decision to Go Public has a great influence in enhancing the company’s performance particularly the company’s financial performance.  The purpose of this research is to test whether there are significant differences in the financial performance of PT Phapros Tbk before and after going public through financial ratios. The financial ratios used are Current Ratio (CR), Quick Ratio (QR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Return on Investment (ROI), Return on Equity (ROE), Total Asset Turnover (TATO), and Fixed Asset Turnover (FATO). The population of this research is the financial statements of PT Phapros Tbk, while the sample used is the financial statements for the 2016-2021 period. The data analysis technique used is ratio analysis and then quantitative analysis using the IBM SPSS version 26 application, the tests carried out include descriptive statistical analysis, normality testing, and hypothesis testing. The results of this research state that the financial performance of Current Ratio (CR), Quick Ratio (QR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Return on Investment (ROI), Return on Equity (ROE), and Total Asset Turnover (TATO) have significant difference between before and after going public. While the financial performance of Fixed Asset Turnover (FATO) did not have a significant difference after going public.
ANALISIS STRUKTUR MODAL OPTIMAL DALAM RANGKA MENINGKATKAN NILAI PERUSAHAAN (Studi Kasus PT Indofood CBP Sukses Makmur Tahun 2017-2021) Enes Saputri; Sri Widiyati; Theresia Tyas Listyani
KEUNIS Vol 11, No 2 (2023): JULY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i2.3850

Abstract

Penelitian ini bertujuan untuk menentukan struktur modal optimal yang dapat memaksimalkan nilai perusahaan pada PT Indofood CBP Sukses Makmur tahun 2017-2021. Metode yang digunakan adalah analisis deskriptif kuantitatif. Penentuan struktur modal optimal menggunakan perhitungan biaya modal, biaya modal rata-rata tertimbang (WACC) dan nilai perusahaan. Hasil penelitian ini menunjukkan bahwa PT Indofood CBP Sukses Makmur dapat memiliki struktur modal optimal yang sejalan dengan model trade-off theory. Struktur modal dapat optimal, apabila bauran struktur modal yang digunakan dapat mendukung peningkatan nilai perusahaan. PT Indofood CBP Sukses Makmur selama tahun 2017-2021, memiliki struktur modal optimal pada tahun 2021, yaitu pada saat komposisi utang sebesar 69,77% dan ekuitas sebesar 30,23%. Bauran ini menghasilkan WACC sebesar 4,84% dan nilai perusahaan sebesar Rp191,62 triliun.
ANALYSIS OF THE IMPLEMENTATION OF MICRO, SMALL, AND MEDIUM ENTITY FINANCIAL ACCOUNTING STANDARDS AND ITS IMPACTS ON THE FINANCIAL REPORT QUALITY OF SMALL AND MEDIUM-SIZED ENTERPRISES Nikmatuniayah Nikmatuniayah; Marliyati Marliyati; Jati Handayani; Lilis Mardiana Anugrahwati
KEUNIS Vol 11, No 2 (2023): JULY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i2.4504

Abstract

This study aims to identify the perception of entrepreneurs regarding the Importance of bookkeeping and financial report related to Amountount of credit received by MSMEs, as well as the prospects for implementing the Financial Standards for Micro, Small, and Medium Entities (SAK EMKM), and their impacts on the quality of MSMEs financial reporting. This study used primary data collection by using questionnaires. Questionnaires were distributed using the purposive sample method, with MSMEs spread across the Banyumanik and Tembalang sub-districts as samples. Were 40 questionnaires sent directly to the selected MSMEs as Amountount of evidence adequacy? An in-depth review was conducted on the MSMEs chosen to complete the data and discussion. The provisions of MSMEs are business actors who have been running for more than two years and have applied for bank credit financing. Respondent data can be processed in 32 respondents. The analytical technique used is the Hypothesis Testing Model by Rizki (2012). The analysis technique used is multiple regression analysis. The hypothesis test results showed that nine hypotheses were accepted, and five were rejected. It was found that educational background contradicted the Importance of bookkeeping and recording SAK EMKM financial statements.
PERAN MEDIASI PROFITABILITAS: AKTIVITAS TERHADAP NILAI PERUSAHAAN DENGAN LEVERAGE SEBAGAI VARIABEL KONTROL PADA PERUSAHAAN IDX BUMN 20 PERIODE 2018-2021 Dzaki Miftah Farid; Akhmadi Akhmadi
KEUNIS Vol 11, No 2 (2023): JULY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i2.4442

Abstract

The decline in the value of BUMN 20 companies in the 2018-2021 period is a problem for this study. The research objective examines the effect of ROA in mediating TATO to PBV. DER is used as a control variable. Based on the purposive sampling method, there are 15 samples of the IDX BUMN 20 firms from 2018 to 2021. This work uses panel data regression, the classic assumption test, the hypothesis test, the Sobel test, and the coefficient of determination with the Eviews 12 program. The study's findings show that (1) TATO significantly positively affects ROA, (2) TATO significantly positively affects PBV, (3) ROA positively affects PBV but not significantly, and (4) ROA is ineffective in moderating the relationship between TATO and PBV; (5) DER has an insignificant positive effect on PBV as a control variable.
MEMAKNAI TRADISI BELALE’ DALAM PERSPEKTIF AKUNTANSI HUTANG PIUTANG: SEBUAH KAJIAN ETNOGRAFI Widianti Widianti; Nuri Ayu Kharisma; Ade Fariza; Rafles Ginting; Khristina Yunita
KEUNIS Vol 11, No 2 (2023): JULY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i2.4431

Abstract

This study aims to analyze marriage from an accounting perspective and conclude that marriage is considered a burden and obligation, not income or an asset. Then research conducted by (Andani, 2017) found a very unique and interesting form of accounting for Balinese Muslim weddings in Kampung Lebah. The researcher found that accounting for receipts and expenses is different from accounting for the business world in general. This study uses a qualitative method with an ethnographic approach to find out accounting practices in the belale' tradition in Berlimang Village, Teluk Keramat District, Sambas. Based on the results of interviews with 7 informants, the belale' tradition is recognized as receivable by parties who have not received and recognizes the belale' tradition as debt for those who have carried out the marriage
INTERNAL AUDIT MODEL POST-ERP IMPLEMENTATION (ENTERPRISE RESOURCE PLANNING) AT PT XYZ Mira Damayanti; Agnes Advensia Chrismastuti
KEUNIS Vol 11, No 2 (2023): JULY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i2.4358

Abstract

The research aims to compare the audit process carried out after ERP implementation with the audit model using the 2019 COBIT framework in the Monitor, Evaluate and Assess domain. It is evaluating the effectiveness of the audit using COBIT 2019 compared to the audit currently being conducted at PT XYZ. This research is applied research, using a case study method and a qualitative approach. The object of this research is PT XYZ, a company distributing pipe and pump products. 2017 PT XYZ implemented an ERP system to replace the previous program. Data analysis with the steps applied compared to the current audit process carried out at PT XYZ with the 2019 COBIT-based audit using the Monitor, Evaluate, and Assess (MEA) approach and evaluated the effectiveness of the audit model using COBIT 2019, which can ensure that audit objectives in the ERP system can be achieved effectively. The result of the research shows that there are differences in the audit process that PT has carried out. XYZ after implementing ERP with an audit model using the COBIT 2019 framework. This difference can be affected by the time of system implementation. The audits using COBIT 2019 can be considered very effective compared to the previous audits conducted by PT XYZ. By using COBIT 2019, it can help PT XYZ in designing governance using several design factors that have been provided.
IMPLEMENTANSI BALANCED SCORECARD SEBAGAI ALAT UKUR PENILAIAN KINERJA UMKM PUTIH TELUR JOGJA (SINAR SENTOSA) Salsabila Almas; Della Puspita; Anies Lastiati
KEUNIS Vol 11, No 2 (2023): JULY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i2.4295

Abstract

This study aims to evaluate the effectiveness of the company's strategy with the Balanced Scorecard as a performance measurement tool. The research method used is descriptive qualitative based on primary data through interviews and observations of MSME actors and literature that supports the research. The results of the research based on interviews show that UMKM Putih Telur Jogja (Sinar Sentosa) in implementing the Balance Scorecard which consists of a Financial Perspective, Customer Perspective, Internal Process Perspective, and Learning and Growth Perspective has been carried out well. However, there are several perspectives that need to be improved by looking at the opportunities that exist, namely the Customer Perspective and Learning and Growth Perspective.

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