Pub Date : 2023-04-17DOI: 10.21067/jrma.v11i1.8245
Wan Roky Anugrah, Rusliyawati, Rafles Ginting
Tujuan penelitian ini adalah untuk mengetahui apakah e-commerce dan sistem informasi akuntansi berpengaruh terhadap pengambilan keputusan mahasiswa jurusan akuntansi fakultas ekonomi dan bisnis Universitas Tanjungpura untuk berwirausaha. Penelitian ini dilakukan dengan pendekatan kuantitatif dan metode survey dimana peneliti membagikan kuesioner menggunakan Google form dan disebarkan langsung kepada responden terkait penelitian. Hasil penelitian ini menunjukkan bahwa e-commerce dan sistem informasi akuntansi memiliki pengaruh yang positifdan signifikan terhadap pengambilan keputusan mahasiswa untuk berwirausaha.
{"title":"BERPENGARUHKAH E-COMMERCE DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN BERWIRAUSAHA MAHASISWA AKUNTANSI UNIVERSITAS TANJUNGPURA?","authors":"Wan Roky Anugrah, Rusliyawati, Rafles Ginting","doi":"10.21067/jrma.v11i1.8245","DOIUrl":"https://doi.org/10.21067/jrma.v11i1.8245","url":null,"abstract":"Tujuan penelitian ini adalah untuk mengetahui apakah e-commerce dan sistem informasi akuntansi berpengaruh terhadap pengambilan keputusan mahasiswa jurusan akuntansi fakultas ekonomi dan bisnis Universitas Tanjungpura untuk berwirausaha. Penelitian ini dilakukan dengan pendekatan kuantitatif dan metode survey dimana peneliti membagikan kuesioner menggunakan Google form dan disebarkan langsung kepada responden terkait penelitian. Hasil penelitian ini menunjukkan bahwa e-commerce dan sistem informasi akuntansi memiliki pengaruh yang positifdan signifikan terhadap pengambilan keputusan mahasiswa untuk berwirausaha.","PeriodicalId":285832,"journal":{"name":"Jurnal Riset Mahasiswa Akuntansi","volume":"176 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120958879","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}
Pub Date : 2023-04-17DOI: 10.21067/jrma.v11i1.6944
Widia Ningsih
The research that has been done can be shown to determine the company's financial performance by using the common-size statement analysis method at the companies PT XL Axiata, Tbk and PT Smartfren, Tbk. Those listed on the Indonesia Stock Exchange in the period 2018 to 2020 are seen from the balance sheet and income statement. This research is quantitative descriptive. In collecting the data using the documentation method and in analyzing the data with the common-size analysis. Based on the results of the common-size analysis seen from the balance sheet of PT XL Axiata, Tbk in allocating its funds for assets part of the debt of PT Smartfren Telecom, Tbk. in allocating the use of assets from own capital, therefore increasing the margin of safety for creditors and can strengthen the statement of financial position. Then the common-size is seen from the income statement at PT XL Axiata, Tbk and PT. Smartfren Telecom experienced a decline in its net profit during the 2018 – 2020 period, therefore its financial performance was not good. However, in the 2020 period financial performance has increased in terms of net income, therefore the financial performance is getting better.
{"title":"ANALISIS COMMON-SIZE UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN PADA PT XL AXIATA TBK DAN PT SMARTFREN TELECOM TBK YANG TERDAFTAR DI BEI PERIODE 2018 - 2020","authors":"Widia Ningsih","doi":"10.21067/jrma.v11i1.6944","DOIUrl":"https://doi.org/10.21067/jrma.v11i1.6944","url":null,"abstract":"The research that has been done can be shown to determine the company's financial performance by using the common-size statement analysis method at the companies PT XL Axiata, Tbk and PT Smartfren, Tbk. Those listed on the Indonesia Stock Exchange in the period 2018 to 2020 are seen from the balance sheet and income statement. This research is quantitative descriptive. In collecting the data using the documentation method and in analyzing the data with the common-size analysis. Based on the results of the common-size analysis seen from the balance sheet of PT XL Axiata, Tbk in allocating its funds for assets part of the debt of PT Smartfren Telecom, Tbk. in allocating the use of assets from own capital, therefore increasing the margin of safety for creditors and can strengthen the statement of financial position. Then the common-size is seen from the income statement at PT XL Axiata, Tbk and PT. Smartfren Telecom experienced a decline in its net profit during the 2018 – 2020 period, therefore its financial performance was not good. However, in the 2020 period financial performance has increased in terms of net income, therefore the financial performance is getting better.","PeriodicalId":285832,"journal":{"name":"Jurnal Riset Mahasiswa Akuntansi","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133318402","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}
Pub Date : 2023-04-17DOI: 10.21067/jrma.v11i1.8274
Sinta Fatmawati, Siti Alliyah
This study aims to determine the effect of capital structure, company size, board of directors and board of commissioners on financial performance. The population in this research is consumer goods companies that are listed on the IDX in 2019-2021. The sampling technique used was purposive sampling so that a sample of 81 samples was obtained. The data analysis technique used to test the hypothesis is multiple linear regression analysis using SPSS. The results of this study indicate that capital structure has a significant negative effect on financial performance, the board of directors has a significant positive effect on financial performance, company size and the board of commissioners have a non-significant negative effect on financial performance.
{"title":"PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DEWAN DIREKSI DAN DEWAN KOMISARIS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN CONSUMER GOODS TAHUN 2019-2021","authors":"Sinta Fatmawati, Siti Alliyah","doi":"10.21067/jrma.v11i1.8274","DOIUrl":"https://doi.org/10.21067/jrma.v11i1.8274","url":null,"abstract":"This study aims to determine the effect of capital structure, company size, board of directors and board of commissioners on financial performance. The population in this research is consumer goods companies that are listed on the IDX in 2019-2021. The sampling technique used was purposive sampling so that a sample of 81 samples was obtained. The data analysis technique used to test the hypothesis is multiple linear regression analysis using SPSS. The results of this study indicate that capital structure has a significant negative effect on financial performance, the board of directors has a significant positive effect on financial performance, company size and the board of commissioners have a non-significant negative effect on financial performance.","PeriodicalId":285832,"journal":{"name":"Jurnal Riset Mahasiswa Akuntansi","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121689808","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}
Pub Date : 2023-04-17DOI: 10.21067/jrma.v11i1.8221
Kathleen Asyera Risakotta, Shella Gilby Sapulette
The purpose of this research is to find whether enterpreneuship education has an effect on Interest in enterpreneuship with Self efficacy as a moderating variable, and find whether the family environment influences interest in enterpreneuship with self efficacy as a moderating variable. This research was conducted with quantitative methodes. Sampling technique using purposive sampling. Primary data in the form of a questionnaire used in this study. This study uses the Moderated Regression Analysis (MRA). The results of the study show that enterpreneuship education influences the interest in enterpreneuship. The family environment influences the interest in enterpreneuship. Self efficacy moderate the relationship between enterpreneuship education dan enterpreneuship interest. Self efficacy moderates the relationship between the family environment and interest in enterpreneuship.
{"title":"PENGARUH PENDIDIKAN KEWIRAUSAHAAN DAN LINGKUNGAN KELUARGA TERHADAP MINAT BERWIRAUSAHA DENGAN SELF EFFICACY SEBAGAI VARIABEL PEMODERASI","authors":"Kathleen Asyera Risakotta, Shella Gilby Sapulette","doi":"10.21067/jrma.v11i1.8221","DOIUrl":"https://doi.org/10.21067/jrma.v11i1.8221","url":null,"abstract":"The purpose of this research is to find whether enterpreneuship education has an effect on Interest in enterpreneuship with Self efficacy as a moderating variable, and find whether the family environment influences interest in enterpreneuship with self efficacy as a moderating variable. This research was conducted with quantitative methodes. Sampling technique using purposive sampling. Primary data in the form of a questionnaire used in this study. This study uses the Moderated Regression Analysis (MRA). The results of the study show that enterpreneuship education influences the interest in enterpreneuship. The family environment influences the interest in enterpreneuship. Self efficacy moderate the relationship between enterpreneuship education dan enterpreneuship interest. Self efficacy moderates the relationship between the family environment and interest in enterpreneuship.","PeriodicalId":285832,"journal":{"name":"Jurnal Riset Mahasiswa Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131194037","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}
The purpose of this study was to determine whether financial rewards, professional training, social values, work environment and labor market considerations influence accounting students at UMSIDA and UBHARA in choosing a career as a public accountant. The population or subjects in this study consisted of students of accounting study programs at Muhammadiyah Sidoarjo University and Bhayangkara University Surabaya class 2018. In this study, quantitative methods were used by distributing online questionnaires to accounting students at UMSIDA and UBHARA. Obtained as many as 80 respondents using the Slovin formula in sampling in this study. Partially, the results provide evidence that professional training and work environment influence career choices as public accountants by accounting students of UMSIDA and PBARA. On the other hand, financial rewards, social values, and labor market considerations cannot influence career choices as public accountants by accounting students of UMSIDA and UBARA
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK","authors":"Ruci Arizanda Rahayu, Vivy Novitasari, Eny Maryanti","doi":"10.21067/jrma.v11i1.7179","DOIUrl":"https://doi.org/10.21067/jrma.v11i1.7179","url":null,"abstract":"The purpose of this study was to determine whether financial rewards, professional training, social values, work environment and labor market considerations influence accounting students at UMSIDA and UBHARA in choosing a career as a public accountant. The population or subjects in this study consisted of students of accounting study programs at Muhammadiyah Sidoarjo University and Bhayangkara University Surabaya class 2018. In this study, quantitative methods were used by distributing online questionnaires to accounting students at UMSIDA and UBHARA. Obtained as many as 80 respondents using the Slovin formula in sampling in this study. Partially, the results provide evidence that professional training and work environment influence career choices as public accountants by accounting students of UMSIDA and PBARA. On the other hand, financial rewards, social values, and labor market considerations cannot influence career choices as public accountants by accounting students of UMSIDA and UBARA","PeriodicalId":285832,"journal":{"name":"Jurnal Riset Mahasiswa Akuntansi","volume":"157 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132826963","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}
Pub Date : 2023-04-17DOI: 10.21067/jrma.v11i1.8222
Yusri, Chairina, Rifdah Riyan Dara
Indonesia menganut pada sistem moneter ganda yaitu menggunakan sistem moneter konvensional dan syariah. Agar kebijakan moneter dapat mencapai tujuan, maka dibutuhkan mekanisme jalur yang disebut sebagai mekanisme transmisi kebijakan moneter. Untuk itu penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh instrumen transmisi kebijakan moneter konvensional (dalam hal ini berupa kredit atau pinjaman dan suku bunga) dan instrumen transmisi kebijakan moneter syariah (dalam hal ini berupa pembiayaan syariah dan bagi hasil) terhadap pertumbuhan ekonomi di Sumatera Utara. Jenis data yang digunakan dalam penelitian ini adalah data sekunder berupa data time series bulanan dengan periode tahun 2015 sampai 2021 yang dipublikasikan oleh Bank Indonesia, OJK dan Badan Pusat Statistik melalui website resmi. Teknik analisis data menggunakan model analisis regresi linier berganda dengan Eviews. Hasil penelitian menunjukkan bahwa transmisi kebijakan moneter konvensional (kredit atau pinjaman (LOAN) dan suku bunga (INT)) berpengaruh terhadap pertumbuhan ekonomi di Sumatera Utara. Transmisi kebijakan moneter syariah (pembiayaan syariah (FINC) dan profit loss sharing (PLS)) berpengaruh terhadap pertumbuhan ekonomi di Sumatera Utara. Secara parsial, kredit atau simpanan (LOAN), suku bunga (INT) dan tingkat bagi hasil (PLS) berpengaruh positif terhadap pertumbuhan ekonomi di Sumatera Utara. Sedangkan pembiayaan syariah (FINC) berpengaruh negatif terhadap pertumbuhan ekonomi di Sumatera Utara.
{"title":"DAMPAK TRANSMISI KEBIJAKAN MONETER TERHADAP PERTUMBUHAN EKONOMI DI SUMATERA UTARA","authors":"Yusri, Chairina, Rifdah Riyan Dara","doi":"10.21067/jrma.v11i1.8222","DOIUrl":"https://doi.org/10.21067/jrma.v11i1.8222","url":null,"abstract":"Indonesia menganut pada sistem moneter ganda yaitu menggunakan sistem moneter konvensional dan syariah. Agar kebijakan moneter dapat mencapai tujuan, maka dibutuhkan mekanisme jalur yang disebut sebagai mekanisme transmisi kebijakan moneter. Untuk itu penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh instrumen transmisi kebijakan moneter konvensional (dalam hal ini berupa kredit atau pinjaman dan suku bunga) dan instrumen transmisi kebijakan moneter syariah (dalam hal ini berupa pembiayaan syariah dan bagi hasil) terhadap pertumbuhan ekonomi di Sumatera Utara. Jenis data yang digunakan dalam penelitian ini adalah data sekunder berupa data time series bulanan dengan periode tahun 2015 sampai 2021 yang dipublikasikan oleh Bank Indonesia, OJK dan Badan Pusat Statistik melalui website resmi. Teknik analisis data menggunakan model analisis regresi linier berganda dengan Eviews. Hasil penelitian menunjukkan bahwa transmisi kebijakan moneter konvensional (kredit atau pinjaman (LOAN) dan suku bunga (INT)) berpengaruh terhadap pertumbuhan ekonomi di Sumatera Utara. Transmisi kebijakan moneter syariah (pembiayaan syariah (FINC) dan profit loss sharing (PLS)) berpengaruh terhadap pertumbuhan ekonomi di Sumatera Utara. Secara parsial, kredit atau simpanan (LOAN), suku bunga (INT) dan tingkat bagi hasil (PLS) berpengaruh positif terhadap pertumbuhan ekonomi di Sumatera Utara. Sedangkan pembiayaan syariah (FINC) berpengaruh negatif terhadap pertumbuhan ekonomi di Sumatera Utara.","PeriodicalId":285832,"journal":{"name":"Jurnal Riset Mahasiswa Akuntansi","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114870165","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}
Pub Date : 2023-04-17DOI: 10.21067/jrma.v11i1.8295
Eha Solihah, Agus Sihono
ABSTRAK Penelitian ini menguji pengaruh profitabilitas, tata kelola perusahaan dan tingkat utang terhadap penghindaran pajak. Metode purposive sampling digunakan untuk pengambilan sampel terhadap data sekunder laporan tahunan 7 perusahaan otomotif yang terdaftar di Bursa Efek Indonesia dengan periode penelitian tahun 2017-2021. Data dianalisis menggunakan regresi linier berganda. Temuan dalam penelitian ini menunjukkan bahwa profitabilitas berpengaruh positif terhadap penghindaran pajak, sedangkan direktur independen, kepemilikan institusional dan kualitas audit berpengaruh negative. Selanjutnya, tingkat utang tidak berpengaruh terhadap penghindaran pajak. Implikasi dari penelitian ini memberikan masukan pada pemegang saham pentinya penguatan tata kelola perusahaan dalam rangka memitigasi tindakan berisiko yang dilakukan oleh manager melalui penghindaran pajak. Selain itu, memastikan bahwa keuntungan yang diperoleh perusahaan bukan diperoleh dari tindakan yang bertentangan dengan peraturan berupa penghindaran pajak. ABSTRACT This study examines the effect of profitability, corporate governance and leverage on tax avoidance. The purposive sampling method was used for sampling secondary data on the annual reports of 7 automotive companies listed on the Indonesia Stock Exchange with the 2017-2021 research period. Data were analyzed using multiple linear regression. The findings in this study indicate that profitability has a positive effect on tax avoidance, while independent directors, institutional ownership and audit quality have a negative effect. Furthermore, leverage have no effect on tax avoidance. The implications of this study provide input to shareholders about the importance of strengthening corporate governance in order to mitigate risky actions taken by managers through tax avoidance. In addition, ensuring that the profits obtained by the company are not obtained from actions that are contrary to regulations in the form of tax avoidance.
{"title":"PROFITABILITAS, TATA KELOLA PERUSAHAAN DAN PENGHINDARAN PAJAK PERUSAHAAN OTOMOTIF DI INDONESIA","authors":"Eha Solihah, Agus Sihono","doi":"10.21067/jrma.v11i1.8295","DOIUrl":"https://doi.org/10.21067/jrma.v11i1.8295","url":null,"abstract":"ABSTRAK \u0000Penelitian ini menguji pengaruh profitabilitas, tata kelola perusahaan dan tingkat utang terhadap penghindaran pajak. Metode purposive sampling digunakan untuk pengambilan sampel terhadap data sekunder laporan tahunan 7 perusahaan otomotif yang terdaftar di Bursa Efek Indonesia dengan periode penelitian tahun 2017-2021. Data dianalisis menggunakan regresi linier berganda. Temuan dalam penelitian ini menunjukkan bahwa profitabilitas berpengaruh positif terhadap penghindaran pajak, sedangkan direktur independen, kepemilikan institusional dan kualitas audit berpengaruh negative. Selanjutnya, tingkat utang tidak berpengaruh terhadap penghindaran pajak. Implikasi dari penelitian ini memberikan masukan pada pemegang saham pentinya penguatan tata kelola perusahaan dalam rangka memitigasi tindakan berisiko yang dilakukan oleh manager melalui penghindaran pajak. Selain itu, memastikan bahwa keuntungan yang diperoleh perusahaan bukan diperoleh dari tindakan yang bertentangan dengan peraturan berupa penghindaran pajak. \u0000 \u0000 \u0000ABSTRACT \u0000This study examines the effect of profitability, corporate governance and leverage on tax avoidance. The purposive sampling method was used for sampling secondary data on the annual reports of 7 automotive companies listed on the Indonesia Stock Exchange with the 2017-2021 research period. Data were analyzed using multiple linear regression. The findings in this study indicate that profitability has a positive effect on tax avoidance, while independent directors, institutional ownership and audit quality have a negative effect. Furthermore, leverage have no effect on tax avoidance. The implications of this study provide input to shareholders about the importance of strengthening corporate governance in order to mitigate risky actions taken by managers through tax avoidance. In addition, ensuring that the profits obtained by the company are not obtained from actions that are contrary to regulations in the form of tax avoidance.","PeriodicalId":285832,"journal":{"name":"Jurnal Riset Mahasiswa Akuntansi","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122642680","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}
Pub Date : 2023-04-17DOI: 10.21067/jrma.v11i1.8344
Selly Selly, Sunarmi, Andi Mulyono
Abstract The research objective of this study was used to empirically examine data related to the effect of Capital Adequacy Ratio (CAR) and Human Resource Slack (HRC) on the implementation of sustainable finance implemented from 10 sub-sector sample companies in Islamic banks listed on the IDX for the period 2017- 2020. The analysis used to measure the variables to be examined uses multiple linear regression analysis to test and determine the causal relationship between the independent variables on the implementation of sustainable finance. The results of the research itself show conditions where the Capital Adequacy Ratio has no effect on the implementation of sustainable finance. In addition, a positive effect of Human Resource Slack was also found on the implementation of sustainable finance Keywords capital adequacy ratio; human resource slack; implementation of sustainable finance.
{"title":"IMPLEMENTASI CAPITAL ADEQUACY RATIO DAN HUMAN RESOURCE SLACK DALAM MENGOPTIMALKAN PENERAPAN SUSTAINABLE FINANCE","authors":"Selly Selly, Sunarmi, Andi Mulyono","doi":"10.21067/jrma.v11i1.8344","DOIUrl":"https://doi.org/10.21067/jrma.v11i1.8344","url":null,"abstract":"Abstract \u0000The research objective of this study was used to empirically examine data related to the effect of Capital Adequacy Ratio (CAR) and Human Resource Slack (HRC) on the implementation of sustainable finance implemented from 10 sub-sector sample companies in Islamic banks listed on the IDX for the period 2017- 2020. The analysis used to measure the variables to be examined uses multiple linear regression analysis to test and determine the causal relationship between the independent variables on the implementation of sustainable finance. The results of the research itself show conditions where the Capital Adequacy Ratio has no effect on the implementation of sustainable finance. In addition, a positive effect of Human Resource Slack was also found on the implementation of sustainable finance \u0000Keywords capital adequacy ratio; human resource slack; implementation of sustainable finance.","PeriodicalId":285832,"journal":{"name":"Jurnal Riset Mahasiswa Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130751743","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 peran dari perangkat desa dalam akuntabilitas pengelolaan keuangan pada tahap perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban di Desa Lune, Kecamatan Pajo, Kabupaten Dompu. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif kualitatif dengan pendekatan fenomenologi. Penelitian ini dilakukan di Desa Lune, Kecamatan Pajo, Kabupaten Dompu. Teknik pengumpulan data adalah berupa wawancara semi terstruktur mendalam, observasi, dan dokumentasi. Hasil dari penelitian ini menunjukkan bahwa perangkat desa dalam pengelolaan keuangan desa pada tahap perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban di Desa Lune, Kecamatan Pajo, Kabupaten Dompu secara keseluruhan dapat dikatakan berperan, walaupun yang banyak berperan ialah Sekretaris Desa. Hal ini dikarenakan kurangnya pengetahuan dan pengalaman pearangkat Desa lainya mengenai pengelolaan keuangan Desa. Peran perangkat desa dalam pengelolaan keuangan desa pada tahap perencanaan, pelaksanaan, penataushaa, dan pertanggungjawaban sudah sesuai dengan Peraturan Pemerintah Dalam Negeri Nomor 20 Tahun 2018 Tentang Pengelolaan Keuangan Desa, akan tetapi pada tahap pelaporan belum sesuai. Hal ini dikarenakan adanya keterlambatan dalam penyapaian Laporan Realisasi Pelaksanaan APBDes semester pertama. Akuntabilitas manajerial dapat dikatakan cukup efektif dan efisien sedangkan akuntabilitas finansial belum cukup efektif dan efisien.
{"title":"ANALISIS PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DI DESA LUNE KECAMATAN PAJO KABUPATEN DOMPU","authors":"Wulan, Wirawan Suhaedi, Intan Rakhmawati","doi":"10.29303/risma.v3i1.359","DOIUrl":"https://doi.org/10.29303/risma.v3i1.359","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis peran dari perangkat desa dalam akuntabilitas pengelolaan keuangan pada tahap perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban di Desa Lune, Kecamatan Pajo, Kabupaten Dompu. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif kualitatif dengan pendekatan fenomenologi. Penelitian ini dilakukan di Desa Lune, Kecamatan Pajo, Kabupaten Dompu. Teknik pengumpulan data adalah berupa wawancara semi terstruktur mendalam, observasi, dan dokumentasi. Hasil dari penelitian ini menunjukkan bahwa perangkat desa dalam pengelolaan keuangan desa pada tahap perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban di Desa Lune, Kecamatan Pajo, Kabupaten Dompu secara keseluruhan dapat dikatakan berperan, walaupun yang banyak berperan ialah Sekretaris Desa. Hal ini dikarenakan kurangnya pengetahuan dan pengalaman pearangkat Desa lainya mengenai pengelolaan keuangan Desa. Peran perangkat desa dalam pengelolaan keuangan desa pada tahap perencanaan, pelaksanaan, penataushaa, dan pertanggungjawaban sudah sesuai dengan Peraturan Pemerintah Dalam Negeri Nomor 20 Tahun 2018 Tentang Pengelolaan Keuangan Desa, akan tetapi pada tahap pelaporan belum sesuai. Hal ini dikarenakan adanya keterlambatan dalam penyapaian Laporan Realisasi Pelaksanaan APBDes semester pertama. Akuntabilitas manajerial dapat dikatakan cukup efektif dan efisien sedangkan akuntabilitas finansial belum cukup efektif dan efisien.","PeriodicalId":285832,"journal":{"name":"Jurnal Riset Mahasiswa Akuntansi","volume":"91 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116093236","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 bagaimana penerapan Peraturan Menteri Dalam Negeri (Permendagri) dalam Perhitungan tarif air minum dan penetapan tarif air minum yang dilakukan oleh PT Air Minum Giri Menang (Perseroda). Metode penelitian yang digunakan adalah penelitian deskriptif dengan pendekatan kualititatif, dengan teknik pengumpulan data menggunakan metode dokumentasi dan wawancara. Hasil penelitian ini menunjukkan bahwa PT Air Minum Giri Menang (Perseroda) telah menerapkan Peraturan Dalam Negeri (Permendagri) No 71 Tahun 2016 tentang perhitungan dan penetapan tarif air minum sejak peraturan tersebut berlaku. Perhitungan tarif yang dilakukan oleh PTAM Giri Menang (Perseroda) telah sesuai dengan Peraturan Dalam Negeri (Permendagri) No 71 Tahun 2016 tentang perhitungan dan penetapan tarif air minum dikarenakan harga jual lebih tinggi dibandingkan dengan harga pokok produksi yang berarti tarif yang berlaku telah menutup biaya produksi yang dikeluarkan oleh PTAM Giri Menang (Perseroda) Penetapan tarif air yang dilakukan oleh PTAM (Perseroda) setiap tahunnya masih berdasarkan pada Peraturan Menteri Dalam Negeri (Permendagri) No 71 Tahun 2016 Tentang perhitungan dan Penetapan tarif air minum pasal 2 menyebutkan bahwa perhitungan dan penetapan tarif air minum didasarkan pada, keterjangkauan dan keadilan, mutu pelayanan, pemulihan biaya, efisiensi pemakaian air, perlindungan air baku, transparansi dan akuntabilitas.
本研究的目的是了解内政部长的规章制度(permendari)如何适用于水费计算和确定PT water water的水费为获胜者(Perseroda)。采用的研究方法是描述性研究，采用采用文件方法和访谈法收集数据的方法。这项研究的结果表明，PT water Giri (Perseroda)自该条例生效以来，已经实施了2016年71号的内政条例(permendaio)。PTAM女孩所做的票价计算国内赢(Perseroda)按照规定了71号(Permendagri) 2016年的计算和制定饮用水票价相比,由于销售价格更高的生产成本意味着适用的税率已经关闭了生产成本签发的PTAM女孩赢(Perseroda)票价分别为水所做的PTAM (Perseroda)每年仍然基于规则内政部长2016年第71届《国家宪章》(permenmenri)第2条的计算和关税规定，计算和关税的计算和关税是基于利基、可达和正义、服务质量、成本、效率、水资源保护、透明度和问责制。
{"title":"ANALISIS PERMENDAGRI NO 71 TAHUN 2016 TENTANG PERHITUNGAN DAN PENETAPAN TARIF AIR MINUM PADA PT AIR MINUM GIRI MENANG (PERSERODA)","authors":"Nurul Khairina, Herlina Pusparini, Widia Astuti","doi":"10.29303/risma.v3i1.392","DOIUrl":"https://doi.org/10.29303/risma.v3i1.392","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui bagaimana penerapan Peraturan Menteri Dalam Negeri (Permendagri) dalam Perhitungan tarif air minum dan penetapan tarif air minum yang dilakukan oleh PT Air Minum Giri Menang (Perseroda). Metode penelitian yang digunakan adalah penelitian deskriptif dengan pendekatan kualititatif, dengan teknik pengumpulan data menggunakan metode dokumentasi dan wawancara. Hasil penelitian ini menunjukkan bahwa PT Air Minum Giri Menang (Perseroda) telah menerapkan Peraturan Dalam Negeri (Permendagri) No 71 Tahun 2016 tentang perhitungan dan penetapan tarif air minum sejak peraturan tersebut berlaku. Perhitungan tarif yang dilakukan oleh PTAM Giri Menang (Perseroda) telah sesuai dengan Peraturan Dalam Negeri (Permendagri) No 71 Tahun 2016 tentang perhitungan dan penetapan tarif air minum dikarenakan harga jual lebih tinggi dibandingkan dengan harga pokok produksi yang berarti tarif yang berlaku telah menutup biaya produksi yang dikeluarkan oleh PTAM Giri Menang (Perseroda) Penetapan tarif air yang dilakukan oleh PTAM (Perseroda) setiap tahunnya masih berdasarkan pada Peraturan Menteri Dalam Negeri (Permendagri) No 71 Tahun 2016 Tentang perhitungan dan Penetapan tarif air minum pasal 2 menyebutkan bahwa perhitungan dan penetapan tarif air minum didasarkan pada, keterjangkauan dan keadilan, mutu pelayanan, pemulihan biaya, efisiensi pemakaian air, perlindungan air baku, transparansi dan akuntabilitas.","PeriodicalId":285832,"journal":{"name":"Jurnal Riset Mahasiswa Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131131816","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}
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