Avelina Marisa Ndasa, I. Nurhayati, Khojanah Hasan
Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas (diproksikan dengan return on equity) dan laverage (diproksikan dengan debt to assets ratio) terhadap nilai perusahaan (diproksikan dengan price to book value). Populasi penelitian adalah perusahaan subsektor pertambangan batubara yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. periode sampel dalam penelitian ini adalah 22 perusahaan dengan menggunakan metode purposive sampling sehingga diperoleh total sampel sebanyak 7 perusahaan. Jenis data penelitian adalah data kuantitatif dan sumber data sekunder diambil dari www.idx.com dengan analisis data deskriptif, koefisien determinasi (r) dan uji 7 menggunakan spss 23. Hasil penelitian ini menunjukkan bahwa (1). Profitabilitas tidak berpengaruh terhadap nilai perusahaan (2) artinya laverage berpengaruh terhadap nilai perusahaan (3) profitabilitas dan laverage berpengaruh terhadap nilai perusahaan.
{"title":"Pengaruh Profitabilitas dan Laverage Terhadap Nilai Perusahaan Studi Pada Sub Sektor Pertambangan Batu Bara","authors":"Avelina Marisa Ndasa, I. Nurhayati, Khojanah Hasan","doi":"10.31328/jopba.v2i1.268","DOIUrl":"https://doi.org/10.31328/jopba.v2i1.268","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas (diproksikan dengan return on equity) dan laverage (diproksikan dengan debt to assets ratio) terhadap nilai perusahaan (diproksikan dengan price to book value). Populasi penelitian adalah perusahaan subsektor pertambangan batubara yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. periode sampel dalam penelitian ini adalah 22 perusahaan dengan menggunakan metode purposive sampling sehingga diperoleh total sampel sebanyak 7 perusahaan. Jenis data penelitian adalah data kuantitatif dan sumber data sekunder diambil dari www.idx.com dengan analisis data deskriptif, koefisien determinasi (r) dan uji 7 menggunakan spss 23. Hasil penelitian ini menunjukkan bahwa (1). Profitabilitas tidak berpengaruh terhadap nilai perusahaan (2) artinya laverage berpengaruh terhadap nilai perusahaan (3) profitabilitas dan laverage berpengaruh terhadap nilai perusahaan.","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125462067","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Penelitian ini bertujuan untuk mengetahui pengaruh variabel motivasi (pengaruh orang tua, karir, sosial, ekonomi) terhadap variabel minat mahasiswa jurusan akuntansi mengikuti PPAk. Jenis penelitian ini kuantitatif dengan pendekatan deskriptif. Sumber data primer dan sekunder. Populasi penelitian ini mahasiswa UIN Maliki Malang jurusan akuntansi angkatan 2017, pengambilan sampel menggunakan purposive sampling (kriteria tertentu) sehingga sampel yang dihasilkan sebanyak 52 sampel. Tekhnik pengambilan data dengan cara menyebarkan kuesioner melalui link google form. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara simultan variabel motivasi (pengaruh orang tua, karir, sosial, ekonomi) memiliki pengaruh positif dan signifikan terhadap minat mahasiswa jurusan akuntansi mengikuti PPAk dengan nilai F-hitung (19,178) > F-tabel (2,57). Secara parsial menunjukkan variabel motivasi pengaruh orang tua dan motivasi karir memiliki pengaruh positif dan signifikan terhadap minat mahasiswa jurusan akuntansi mengikuti PPAk, sedangkan variabel motivasi sosial dan motivasi ekonomi tidak berpengaruh terhadap minat mahasiswa jurusan akuntansi mengikuti PPAk.
本研究旨在探讨动机变量(父母、职业、社会、经济)对会计利益变量的影响。这种研究是定量的，采用描述性的方法。原始和次要数据来源。该研究的学生称他为2017届会计专业的马利基马朗，采用采样方法提取样本，生产52个样本。数据检索技术通过谷歌格式链接进行问卷调查。所使用的分析方法是多元线性回归分析。研究结果表明，同时的激励变量(父母、职业、社会、经济的影响)对会计专业学生在f - g值(19178)> f -表(2,57)后的利益有积极和重要的影响。部分地指出了动机变量父母的影响和职业动机对会计专业学生的兴趣有积极和重要的影响，而社会动机和经济动机变量对会计专业学生的兴趣没有影响。
{"title":"Motivasi Pengaruh Orang Tua, Karir, Sosial, dan Ekonomi terhadap Minat Mahasiswa Mengikuti PPAk","authors":"Cici Selfiana","doi":"10.31328/JOPBA.V2I1.141","DOIUrl":"https://doi.org/10.31328/JOPBA.V2I1.141","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh variabel motivasi (pengaruh orang tua, karir, sosial, ekonomi) terhadap variabel minat mahasiswa jurusan akuntansi mengikuti PPAk. Jenis penelitian ini kuantitatif dengan pendekatan deskriptif. Sumber data primer dan sekunder. Populasi penelitian ini mahasiswa UIN Maliki Malang jurusan akuntansi angkatan 2017, pengambilan sampel menggunakan purposive sampling (kriteria tertentu) sehingga sampel yang dihasilkan sebanyak 52 sampel. Tekhnik pengambilan data dengan cara menyebarkan kuesioner melalui link google form. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara simultan variabel motivasi (pengaruh orang tua, karir, sosial, ekonomi) memiliki pengaruh positif dan signifikan terhadap minat mahasiswa jurusan akuntansi mengikuti PPAk dengan nilai F-hitung (19,178) > F-tabel (2,57). Secara parsial menunjukkan variabel motivasi pengaruh orang tua dan motivasi karir memiliki pengaruh positif dan signifikan terhadap minat mahasiswa jurusan akuntansi mengikuti PPAk, sedangkan variabel motivasi sosial dan motivasi ekonomi tidak berpengaruh terhadap minat mahasiswa jurusan akuntansi mengikuti PPAk.","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"313 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133796455","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Indah Rianti, Dinnul Alfian Akbar, Rohmatun Hasanah, Sri Merzarani
Penelitian ini bertujuan untuk menguji pengaruh Non Performing Financing (NPF), Financing to Deposit Ratio (FDR) dan Biaya Operasional terhadap Pendapatan Operasional (BOPO) terhadap Return On Asset (ROA) sebagai proksi dari profitabilitas Bank Umum Syariah di Indonesia. Data yang digunakan dalam penelitian ini diperoleh dari Publikasi Laporan Keuangan Tahunan Bank Umum Syariah periode 2015-2019. Objek penelitian ini terdiri dari 14 Bank Umum Syariah yang terdaftar pada Otoritas Jasa Keuangan. Penelitian ini menggunakan metode regresi data panel dengan aplikasi PLS 3.0. Hasil penelitian menunjukkan bahwa variabel FDR tidak berpengaruh terhadap ROA nilai t-statistik 0,443<1,962 dengan signifikan diatas 5%. NPF berpengaruh positif terhadap ROA dengan nilai t-statistik 2,698 > 1,962 dengan signifikan terima dibawah 5%. BOPO tidak berpengaruh terhadap dengan nilai t-statistik 1,611> 1,962 dengan signifikan diatas 5%. Hasil uji koefisien determinasi berdasarkan nilai R-Square menunjukkan bahwa FDR, NPF, dan BOPO mampu menjelaskan variabel ROA sebesar 47% dan sisanya sebesar 53% dipengaruhi oleh variabel lain diluar model penelitian.
{"title":"Pengaruh FDR, NPF, dan BOPO terhadap Profitabilitas Perbankan Syariah (Studi Kasus pada Bank Umum Syariah di Indonesia Periode 2015-2019)","authors":"Indah Rianti, Dinnul Alfian Akbar, Rohmatun Hasanah, Sri Merzarani","doi":"10.31328/JOPBA.V2I1.139","DOIUrl":"https://doi.org/10.31328/JOPBA.V2I1.139","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh Non Performing Financing (NPF), Financing to Deposit Ratio (FDR) dan Biaya Operasional terhadap Pendapatan Operasional (BOPO) terhadap Return On Asset (ROA) sebagai proksi dari profitabilitas Bank Umum Syariah di Indonesia. Data yang digunakan dalam penelitian ini diperoleh dari Publikasi Laporan Keuangan Tahunan Bank Umum Syariah periode 2015-2019. Objek penelitian ini terdiri dari 14 Bank Umum Syariah yang terdaftar pada Otoritas Jasa Keuangan. Penelitian ini menggunakan metode regresi data panel dengan aplikasi PLS 3.0. Hasil penelitian menunjukkan bahwa variabel FDR tidak berpengaruh terhadap ROA nilai t-statistik 0,443<1,962 dengan signifikan diatas 5%. NPF berpengaruh positif terhadap ROA dengan nilai t-statistik 2,698 > 1,962 dengan signifikan terima dibawah 5%. BOPO tidak berpengaruh terhadap dengan nilai t-statistik 1,611> 1,962 dengan signifikan diatas 5%. Hasil uji koefisien determinasi berdasarkan nilai R-Square menunjukkan bahwa FDR, NPF, dan BOPO mampu menjelaskan variabel ROA sebesar 47% dan sisanya sebesar 53% dipengaruhi oleh variabel lain diluar model penelitian.","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130198320","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Nuwun Priyono, A. Fatimah, Risma Wira Bharata, S. Arifah
Abstrak. Penelitian ini bertujuan untuk mengetahui dan menganalisis kecenderungan antara faktor keuangan dan faktor lingkungan yang terjadi pada Pemerintah Kota Magelang. Data yang dianalisis adalah: APBD, laporan realisasi anggaran, neraca, dan laporan operasional. Analisis dilakukan dari tahun 2015-2019 dengan menggunakan model Fiskal Monitoring System (FTMS) di Pemerintah Kota Magelang. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif berdasarkan data sekunder. Teknik analisis dalam penelitian ini menggunakan statistik deskriptif, yaitu: menyajikan data dalam bentuk tabel, grafik, rata-rata dan perhitungan persentase. Analisis model FTMS di Kota Magelang tahun 2015-2019 menunjukkan bahwa faktor keuangan di Kota Magelang memiliki 4 indikator yang meliputi 9 sub indikator. Dari 9 sub indikator tersebut, 8 sub indikator memiliki trend yang menggembirakan dalam beberapa tahun pengamatan dan 1 sub indikator tidak menguntungkan. Sedangkan jika dilihat dari faktor lingkungan terdapat 5 sub indikator, 4 sub indikator menguntungkan dalam beberapa tahun pengamatan dan 1 sub indikator kurang menguntungkan.
{"title":"Analisis Kondisi Keuangan Pemerintah Daerah Dengan Model Fiscal Trend Monitoring System (FTMS) Di Kota Magelang","authors":"Nuwun Priyono, A. Fatimah, Risma Wira Bharata, S. Arifah","doi":"10.31328/jopba.v1i2.114","DOIUrl":"https://doi.org/10.31328/jopba.v1i2.114","url":null,"abstract":"Abstrak. Penelitian ini bertujuan untuk mengetahui dan menganalisis kecenderungan antara faktor keuangan dan faktor lingkungan yang terjadi pada Pemerintah Kota Magelang. Data yang dianalisis adalah: APBD, laporan realisasi anggaran, neraca, dan laporan operasional. Analisis dilakukan dari tahun 2015-2019 dengan menggunakan model Fiskal Monitoring System (FTMS) di Pemerintah Kota Magelang. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif berdasarkan data sekunder. Teknik analisis dalam penelitian ini menggunakan statistik deskriptif, yaitu: menyajikan data dalam bentuk tabel, grafik, rata-rata dan perhitungan persentase. Analisis model FTMS di Kota Magelang tahun 2015-2019 menunjukkan bahwa faktor keuangan di Kota Magelang memiliki 4 indikator yang meliputi 9 sub indikator. Dari 9 sub indikator tersebut, 8 sub indikator memiliki trend yang menggembirakan dalam beberapa tahun pengamatan dan 1 sub indikator tidak menguntungkan. Sedangkan jika dilihat dari faktor lingkungan terdapat 5 sub indikator, 4 sub indikator menguntungkan dalam beberapa tahun pengamatan dan 1 sub indikator kurang menguntungkan. \u0000 ","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127445701","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract. Tax Planning is one of function from Tax Management that is used for estimating the amount of paid taxes and other things to avoid taxes. Meanwhile, income tax 21’s article is income taxes such as salary, wages, honorarium, allowances, and other payments in name of anything related to work or position, services, and personal activity. This research was for knowing the practice of tax planning on income tax 21’s article at Perum BULOG Sub-Divre Pekalongan. The technique used in collecting data are observation, interviews, documentation and literature. The method used in analysing data was Descriptive Quantitative and Qualitative Method. Result of this research shows that Gross Up Method was the most proper method for calculating Income Tax 21’s article, because based on subvention of income taxes clause for employee include of reduced cost so that company profits become smaller and so owed taxes either. Keywords: Tax Planning, Income Taxes article 21
抽象的。税收筹划是税收管理的一个功能，用于估计已缴税款和其他事情来避税。与此同时，所得税21的条款是所得税，如薪金、工资、酬金、津贴和其他与工作或职位、服务和个人活动有关的款项。这项研究是为了了解所得税税收筹划的实践21在Perum BULOG subdivre Pekalongan的文章。收集数据所用的技术是观察、访谈、记录和文献。数据分析采用描述、定量和定性相结合的方法。本研究的结果表明，Gross Up Method是计算所得税21条最合适的方法，因为在补贴员工所得税条款的基础上，包括了降低成本，使公司利润变小，因此也应缴纳税款。关键词:税收筹划;所得税第二十一条
{"title":"Analisis Penerapan Tax Planning Atas Pajak Penghasilan Pasal 21 Pada Perum Bulog Sub Divre Pekalongan","authors":"","doi":"10.31328/jopba.v1i2.118","DOIUrl":"https://doi.org/10.31328/jopba.v1i2.118","url":null,"abstract":"Abstract. Tax Planning is one of function from Tax Management that is used for estimating the amount of paid taxes and other things to avoid taxes. Meanwhile, income tax 21’s article is income taxes such as salary, wages, honorarium, allowances, and other payments in name of anything related to work or position, services, and personal activity. This research was for knowing the practice of tax planning on income tax 21’s article at Perum BULOG Sub-Divre Pekalongan. The technique used in collecting data are observation, interviews, documentation and literature. The method used in analysing data was Descriptive Quantitative and Qualitative Method. Result of this research shows that Gross Up Method was the most proper method for calculating Income Tax 21’s article, because based on subvention of income taxes clause for employee include of reduced cost so that company profits become smaller and so owed taxes either. \u0000Keywords: Tax Planning, Income Taxes article 21","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"121 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128178574","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract. This study provides an overview of several variables affecting the antecedent level, as well as the consequences of the Village Financial Accountability faktor on other faktors to help understanding the good patterns of the Village Financial Accountability. The subjects of this study were the Village Heads and the members of Rural Technical Staff of Financial Management (PTPKD), consisting of the Village Secretary, Section Head and Treasurer, where the number of PTPKD members determined by a Village Head Decree from 14 villages with each village consisting of 6 correspondents. Therefore, the total correspondents were 84 people. The results showed that the better the level of human resources is, the better the level of accountability of village financial reports is. Beside that, a good understanding of accounting will increase the accountability of village financial reports. The accountability of the Village Financial Report will have a real impact on publik trust and increased publik trust will also have an impact on the level of participation. Furthermore, the use of IT has no influence on the Accountability of Village Financial Statements, and the Accountability of Village Financial Statements does not affect participation. Keywords: Antecedent, Accounting Understanding, Use of TI, Public Trust, Participation, Accountability of Financial Statements
{"title":"Antecedent dan Konsekuensi Akuntabilitas Keuangan Desa","authors":"Citra Ayudiati, Endarwati","doi":"10.31328/jopba.v1i2.117","DOIUrl":"https://doi.org/10.31328/jopba.v1i2.117","url":null,"abstract":"Abstract. This study provides an overview of several variables affecting the antecedent level, as well as the consequences of the Village Financial Accountability faktor on other faktors to help understanding the good patterns of the Village Financial Accountability. The subjects of this study were the Village Heads and the members of Rural Technical Staff of Financial Management (PTPKD), consisting of the Village Secretary, Section Head and Treasurer, where the number of PTPKD members determined by a Village Head Decree from 14 villages with each village consisting of 6 correspondents. Therefore, the total correspondents were 84 people. The results showed that the better the level of human resources is, the better the level of accountability of village financial reports is. Beside that, a good understanding of accounting will increase the accountability of village financial reports. The accountability of the Village Financial Report will have a real impact on publik trust and increased publik trust will also have an impact on the level of participation. Furthermore, the use of IT has no influence on the Accountability of Village Financial Statements, and the Accountability of Village Financial Statements does not affect participation. \u0000Keywords: Antecedent, Accounting Understanding, Use of TI, Public Trust, Participation, Accountability of Financial Statements","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"123 21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124643474","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract. This study aims to examine: (1) the effect of competitive advantage on the performance of MSMEs, (2) the effect of entrepreneurial competence on the performance of MSMEs. The population in this study were all MSMEs registered at the Office of Cooperatives and UKM, Rokan Hilir Regency. In this study, the sample used was 100 MSMEs which were calculated using the Slovin formula using the side purposive method. This study uses primary data with a questionnaire. The analytical method used in this research is multiple linear regression analysis. The analytical tool used in this study is Statistical Product and Service Solution (SPSS) version 23.0. The results of this study indicate that: (1) competitive advantages affects the performances of MSMEs with a significant level of 0.019 < 0.05, (2) entrepreneurial competence affects the performance of MSMEs with significant level 0.000 < 0.05. This shows that the variable competitive advantage (X1) and entreprenurial competence (X2) have a significant and positive effect on the performance of MSMEs (Y). Keywords: Competitive Advantage, Entrepreneurship Competence, Performance of Micro, Small and Medium Enterprises (MSMEs)
{"title":"Pengaruh Keunggulan Bersaing dan Kompetensi KewirausahaanTerhadap Kinerja Usaha Mikro, Kecil, dan Menengah (UMKM)(Studi Empiris pada UMKM di Kabupaten Rokan Hilir)","authors":"Sri Melisa Putri, Desmiyawati, Hariadi","doi":"10.31328/jopba.v1i2.119","DOIUrl":"https://doi.org/10.31328/jopba.v1i2.119","url":null,"abstract":"Abstract. This study aims to examine: (1) the effect of competitive advantage on the performance of MSMEs, (2) the effect of entrepreneurial competence on the performance of MSMEs. The population in this study were all MSMEs registered at the Office of Cooperatives and UKM, Rokan Hilir Regency. In this study, the sample used was 100 MSMEs which were calculated using the Slovin formula using the side purposive method. This study uses primary data with a questionnaire. The analytical method used in this research is multiple linear regression analysis. The analytical tool used in this study is Statistical Product and Service Solution (SPSS) version 23.0. The results of this study indicate that: (1) competitive advantages affects the performances of MSMEs with a significant level of 0.019 < 0.05, (2) entrepreneurial competence affects the performance of MSMEs with significant level 0.000 < 0.05. This shows that the variable competitive advantage (X1) and entreprenurial competence (X2) have a significant and positive effect on the performance of MSMEs (Y). \u0000 \u0000Keywords: Competitive Advantage, Entrepreneurship Competence, Performance of Micro, Small and Medium Enterprises (MSMEs)","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126072811","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract. The purpose of this study was to determine the amount of inpatient rates when using the Activity Based Costing method at Abadi Medical Tabanan Hospital. As well as analyzing the large comparison of inpatient room rates between the Activity Based Costing System method and the traditional methods that have been implemented by the Abadi Medical Tabanan Hospital so far. This research is a descriptive study with a quantitative approach. The data collection techniques used in this study were documentation, observation, and interviews. The data analysis method used is by calculating the cost of inpatient services based on traditional cost accounting, calculating the cost of inpatient rooms based on the Activity Based Costing method, where the results of the calculation of the two methods will be compared to the cost of inpatient rooms. The results of the calculation of the cost of inpatient care at the Abadi Medical Tabanan Hospital using the Activity Based Costing System showed that the difference between the lower rates for VIP room 1 was IDR 31,997.07, while the higher rate occurred in VIP Room 2 with a difference of IDR 56,570. , 68, Class 1 IDR 193,765.10, Class 2 IDR 47,881.33 and class 3 IDR 79,375.90. Keywords: Activity Based Costing, traditional methods, inpatient rates
抽象的。本研究的目的是确定Abadi Medical Tabanan医院在使用作业成本法时的住院率。并分析了Abadi Medical Tabanan医院目前采用的基于作业成本核算系统方法与传统方法在住院房费方面的较大比较。本研究是一项定量方法的描述性研究。本研究采用文献法、观察法和访谈法收集资料。使用的数据分析方法是根据传统的成本会计计算住院服务成本，根据作业成本法计算住院费用，其中两种方法的计算结果将与住院费用进行比较。利用作业成本法计算Abadi Medical Tabanan医院住院费用的结果显示，1号贵宾室较低的住院费用差异为31,997.07印尼盾，2号贵宾室较高的住院费用差异为56,570印尼盾。1类IDR 193,765.10, 2类IDR 47,881.33,3类IDR 79,375.90。关键词:作业成本法，传统方法，住院率
{"title":"Penerapan Metode Activity Based Costing System Dalam Menentukan Tarif Rawat Inap","authors":"I. M. D. Harmana","doi":"10.31328/jopba.v1i2.120","DOIUrl":"https://doi.org/10.31328/jopba.v1i2.120","url":null,"abstract":"Abstract. The purpose of this study was to determine the amount of inpatient rates when using the Activity Based Costing method at Abadi Medical Tabanan Hospital. As well as analyzing the large comparison of inpatient room rates between the Activity Based Costing System method and the traditional methods that have been implemented by the Abadi Medical Tabanan Hospital so far. This research is a descriptive study with a quantitative approach. The data collection techniques used in this study were documentation, observation, and interviews. The data analysis method used is by calculating the cost of inpatient services based on traditional cost accounting, calculating the cost of inpatient rooms based on the Activity Based Costing method, where the results of the calculation of the two methods will be compared to the cost of inpatient rooms. The results of the calculation of the cost of inpatient care at the Abadi Medical Tabanan Hospital using the Activity Based Costing System showed that the difference between the lower rates for VIP room 1 was IDR 31,997.07, while the higher rate occurred in VIP Room 2 with a difference of IDR 56,570. , 68, Class 1 IDR 193,765.10, Class 2 IDR 47,881.33 and class 3 IDR 79,375.90. \u0000Keywords: Activity Based Costing, traditional methods, inpatient rates","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129772173","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ABSTRACT This study examines risk disclosure which is currently a fairly hot discussion among researchers. There are few studies have examined the relationship between mandatory disclosure and corporate voluntary disclosure. In this study, researchers will conduct a descriptive study of mandatory and voluntary disclosure conducted by BUMN in Indonesia. The result of the research shows that the level of mandatory disclosure that should be carried out by SOEs and the level of risk disclosure that is voluntary by BUMN It is hoped that from this research there will be a follow-up in the form of government policies to improve the level of disclosure of BUMN in Indonesia. Kata kunci : State owned enterprises disclosure ; teori institusional; Risk management disclosure; manual content analysis
{"title":"Pengungkapan Risiko Pada Perusahaan Milik Negara (State Owned Enterprise)","authors":"Yeni Priatnasari, Hetika Hetika, Andri Widianto","doi":"10.31328/JOPBA.V1I2.108","DOIUrl":"https://doi.org/10.31328/JOPBA.V1I2.108","url":null,"abstract":"ABSTRACT \u0000This study examines risk disclosure which is currently a fairly hot discussion among researchers. There are few studies have examined the relationship between mandatory disclosure and corporate voluntary disclosure. In this study, researchers will conduct a descriptive study of mandatory and voluntary disclosure conducted by BUMN in Indonesia. The result of the research shows that the level of mandatory disclosure that should be carried out by SOEs and the level of risk disclosure that is voluntary by BUMN It is hoped that from this research there will be a follow-up in the form of government policies to improve the level of disclosure of BUMN in Indonesia. \u0000Kata kunci : State owned enterprises disclosure ; teori institusional; Risk management disclosure; manual content analysis","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130422498","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Penelitian ini bertujuan untuk menganalisis pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba. Obyek dalam penelitian ini adalah 120 laporan keuangan tahunan perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI), periode pengamatan 5 tahun, mulai tahun 2014 sampai dengan tahun 2018. Data yang digunakan pada penelitian ini adalah data sekunder diperoleh melalui situs resmi BEI yaitu, www.idx.co.id. Metode pengambilan sampel menggunakan purposive sampling, metode analisis data menggunakan statistik deskriptif dan regresi logistik biner. Hasil penelitian menunjukkan bahwa, perencanaan pajak memiliki pengaruh negatif dan tidak signifikan terhadap manajemen laba. Berbeda dengan beban pajak tangguhan berpengaruh positif dan tidak signifikan terhadap manajemen laba. Artinya, peningkatan perencanaan pajak tidak mempengaruhi peningkatan peluang perusahaan dalam melakukan manajemen laba dalam bidang perpajakan dan beban pajak tangguhan mempengaruhi peningkatan peluang serta probabilitas perusahaan dalam melakukan manajemen laba. Selain itu, hasil pada statistik deskriptif menunjukkan kemungkinan terjadinya manajemen laba dengan tujuan menghindari penurunan laba.
{"title":"PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA","authors":"Sules Jayanti, M. Sodik, Hartini P. P","doi":"10.31328/jopba.v1i1.79","DOIUrl":"https://doi.org/10.31328/jopba.v1i1.79","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba. Obyek dalam penelitian ini adalah 120 laporan keuangan tahunan perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI), periode pengamatan 5 tahun, mulai tahun 2014 sampai dengan tahun 2018. Data yang digunakan pada penelitian ini adalah data sekunder diperoleh melalui situs resmi BEI yaitu, www.idx.co.id. Metode pengambilan sampel menggunakan purposive sampling, metode analisis data menggunakan statistik deskriptif dan regresi logistik biner. Hasil penelitian menunjukkan bahwa, perencanaan pajak memiliki pengaruh negatif dan tidak signifikan terhadap manajemen laba. Berbeda dengan beban pajak tangguhan berpengaruh positif dan tidak signifikan terhadap manajemen laba. Artinya, peningkatan perencanaan pajak tidak mempengaruhi peningkatan peluang perusahaan dalam melakukan manajemen laba dalam bidang perpajakan dan beban pajak tangguhan mempengaruhi peningkatan peluang serta probabilitas perusahaan dalam melakukan manajemen laba. Selain itu, hasil pada statistik deskriptif menunjukkan kemungkinan terjadinya manajemen laba dengan tujuan menghindari penurunan laba.","PeriodicalId":142299,"journal":{"name":"Journal of Public and Business Accounting","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131241530","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：