Pub Date : 2021-02-15DOI: 10.30596/JRAB.V21I1.6231
Rizky Umar syah Putra, Widia Astuty, Eka Nurmala Sari
This study aims to examine the effect of debt default, financial condition and company growth on going concern audit opinion on property and real estate companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018 . This research is a quantitative study using secondary data that can be accessed from the website / personal pages of property and real estate companies listed on the Indonesia Stock Exchange (IDX). This study uses criteria in determining the research sample. The research sample based on the criteria of 33 companies. The data analysis method used in this study is a statistical analysis method that uses logistic regression equations. Data analysis begins by processing data with Microsoft Excel, then testing is done using logistic regression. Logistic regression testing is used by using SPSS software. The results of this study indicate that: 1) Debt default has effect on going concern audit opinion; 2) Financial condition does not affect going concern audit opinion; 3) Company growth has effect on going concern audit opinion; 4) Debt default, financial condition, and company growth simultaneously influence going-concern audit opinion.
{"title":"PENGARUH DEBT DEFAULT, KONDISI KEUANGAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Rizky Umar syah Putra, Widia Astuty, Eka Nurmala Sari","doi":"10.30596/JRAB.V21I1.6231","DOIUrl":"https://doi.org/10.30596/JRAB.V21I1.6231","url":null,"abstract":"This study aims to examine the effect of debt default, financial condition and company growth on going concern audit opinion on property and real estate companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018 . This research is a quantitative study using secondary data that can be accessed from the website / personal pages of property and real estate companies listed on the Indonesia Stock Exchange (IDX). This study uses criteria in determining the research sample. The research sample based on the criteria of 33 companies. The data analysis method used in this study is a statistical analysis method that uses logistic regression equations. Data analysis begins by processing data with Microsoft Excel, then testing is done using logistic regression. Logistic regression testing is used by using SPSS software. The results of this study indicate that: 1) Debt default has effect on going concern audit opinion; 2) Financial condition does not affect going concern audit opinion; 3) Company growth has effect on going concern audit opinion; 4) Debt default, financial condition, and company growth simultaneously influence going-concern audit opinion.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80874421","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 : 2021-02-15DOI: 10.30596/JRAB.V21I1.6232
Julfan Saputra, Eka Nurmala Sari, Widia Astuty
This study aims to determine how much influence the company's growth, profitability, solvency and previous year's going concern audit opinion has on going concern audit opinion on mining companies listed on the Indonesia Stock Exchange. The population used in this study are all mining companies listed on the Indonesia Stock Exchange in 2014-2018. The analysis technique in this study is logistic regression and descriptive statistics with the help of the SPSS program. The results showed that: 1) company growth has no effect on going audit opinion concern..2) profitability has an effect on going concern audit opinion. 3) solvency has no effect on going concern audit opinion. 4) the previous year's going concern audit opinion affects the going concern audit opinion. 5) there is asimultaneous n company growth, profitability, solvency and previous year's going influence on audit opinion on going concern
{"title":"PENGARUH PERTUMBUHAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS DAN OPINI AUDIT GOING CONCERN TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Julfan Saputra, Eka Nurmala Sari, Widia Astuty","doi":"10.30596/JRAB.V21I1.6232","DOIUrl":"https://doi.org/10.30596/JRAB.V21I1.6232","url":null,"abstract":"This study aims to determine how much influence the company's growth, profitability, solvency and previous year's going concern audit opinion has on going concern audit opinion on mining companies listed on the Indonesia Stock Exchange. The population used in this study are all mining companies listed on the Indonesia Stock Exchange in 2014-2018. The analysis technique in this study is logistic regression and descriptive statistics with the help of the SPSS program. The results showed that: 1) company growth has no effect on going audit opinion concern..2) profitability has an effect on going concern audit opinion. 3) solvency has no effect on going concern audit opinion. 4) the previous year's going concern audit opinion affects the going concern audit opinion. 5) there is asimultaneous n company growth, profitability, solvency and previous year's going influence on audit opinion on going concern","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"88 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86020671","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 : 2021-02-15DOI: 10.30596/JRAB.V21I1.6331
Dian Efriyenty
ABSTRACT The current phenomenon is that the Financial Services Authority still accepts delays in financial reporting carried out by several companies. The presence of delays in information submission of financial reports due to audit delay causes a decrease in the level of investor confidence, this can affect the selling price of shares in the capital market. This study aims to examine audit opinion, company size and size of public accounting firm (KAP) on audit delay. The sample of this research is manufacturing companies. The results showed that the audit opinion has no negative but not significant effect on audit delay, company size has a negative but significant effect on audit delay, KAP size has no negative but not significant effect on audit delay. The F test results show that the audit opinion variable, firm size and the size of KAP obtained an Fcount of 3.469 and an Ftable of 2.87 along with a significance value of 0.026. These results prove that the Fcount value is greater than the Ftable value (3.469 > 2.76) and the significance value is smaller than the α = 0.05 (0.026 < 0.05).
{"title":"ANALYSIS OF FACTORS AFFECTING AUDIT DELAY","authors":"Dian Efriyenty","doi":"10.30596/JRAB.V21I1.6331","DOIUrl":"https://doi.org/10.30596/JRAB.V21I1.6331","url":null,"abstract":"ABSTRACT The current phenomenon is that the Financial Services Authority still accepts delays in financial reporting carried out by several companies. The presence of delays in information submission of financial reports due to audit delay causes a decrease in the level of investor confidence, this can affect the selling price of shares in the capital market. This study aims to examine audit opinion, company size and size of public accounting firm (KAP) on audit delay. The sample of this research is manufacturing companies. The results showed that the audit opinion has no negative but not significant effect on audit delay, company size has a negative but significant effect on audit delay, KAP size has no negative but not significant effect on audit delay. The F test results show that the audit opinion variable, firm size and the size of KAP obtained an Fcount of 3.469 and an Ftable of 2.87 along with a significance value of 0.026. These results prove that the Fcount value is greater than the Ftable value (3.469 > 2.76) and the significance value is smaller than the α = 0.05 (0.026 < 0.05).","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"62 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80087572","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 : 2021-02-15DOI: 10.30596/JRAB.V21I1.6395
Ratna Sari Dewi, Yuni Shara
This study aims to determine the Antecedents of Third Party Funds Collection for Islamic Commercial Banks in Indonesia. This study amounted to 34 Islamic Public Bodies and Sharia Business Units in Indonesia for the period 2015-2018. The sampling technique in this study was purposive sampling. The data analysis technique used multiple linear regression. The results showed that partially the profit sharing and inflation positively and significantly affect third-party funds. The BI interest rate variable has a positive but insignificant effect on third party funds. The variable number of offices has a negative and insignificant effect. Profit-sharing variables, interest rates, inflation, and the number of offices simultaneously significantly affect third-party funds (TPF) of Islamic Commercial Banks in Indonesia.
{"title":"ANTESEDEN PENGHIMPUNAN DANA PIHAK KETIGA BANK SYARIAH DI INDONESIA","authors":"Ratna Sari Dewi, Yuni Shara","doi":"10.30596/JRAB.V21I1.6395","DOIUrl":"https://doi.org/10.30596/JRAB.V21I1.6395","url":null,"abstract":"This study aims to determine the Antecedents of Third Party Funds Collection for Islamic Commercial Banks in Indonesia. This study amounted to 34 Islamic Public Bodies and Sharia Business Units in Indonesia for the period 2015-2018. The sampling technique in this study was purposive sampling. The data analysis technique used multiple linear regression. The results showed that partially the profit sharing and inflation positively and significantly affect third-party funds. The BI interest rate variable has a positive but insignificant effect on third party funds. The variable number of offices has a negative and insignificant effect. Profit-sharing variables, interest rates, inflation, and the number of offices simultaneously significantly affect third-party funds (TPF) of Islamic Commercial Banks in Indonesia.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89935302","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 : 2021-02-15DOI: 10.30596/JRAB.V21I1.6392
Junita Putri Rajana Harahap, M. D. Habra, Yulandari Yulandari
This research aims to determine the preventive measures of accounting fraud in managing village funds in Melati II Village, Perbaungan District. The method used in this research uses qualitative research methods. The subjects in this study were all officials of the Melati II Village, Perbaungan District, while the object of the research studied was the prevention of accounting fraud in managing village funds. The results of this study indicate that there are several measures to prevent accounting fraud in managing village funds in Melati Village, Perbaungan District, namely (1) a good internal control system including honesty in work can prevent fraud. (2) Compliance with accounting rules and government is able to prevent and reduce accounting fraud in reporting. (3) Village officials at Melati II implement the principles of good governance. (4) Follow the reporting standards set by the Government, namely government regulations in Permendagri No. 113 of 2014 concerning village financial management.
{"title":"ANALISIS PENCEGAHAN KECURANGAN AKUNTANSI DALAM MENGELOLA DANA DESA PADA DESA MELATI II KECAMATAN PERBAUNGAN","authors":"Junita Putri Rajana Harahap, M. D. Habra, Yulandari Yulandari","doi":"10.30596/JRAB.V21I1.6392","DOIUrl":"https://doi.org/10.30596/JRAB.V21I1.6392","url":null,"abstract":"This research aims to determine the preventive measures of accounting fraud in managing village funds in Melati II Village, Perbaungan District. The method used in this research uses qualitative research methods. The subjects in this study were all officials of the Melati II Village, Perbaungan District, while the object of the research studied was the prevention of accounting fraud in managing village funds. The results of this study indicate that there are several measures to prevent accounting fraud in managing village funds in Melati Village, Perbaungan District, namely (1) a good internal control system including honesty in work can prevent fraud. (2) Compliance with accounting rules and government is able to prevent and reduce accounting fraud in reporting. (3) Village officials at Melati II implement the principles of good governance. (4) Follow the reporting standards set by the Government, namely government regulations in Permendagri No. 113 of 2014 concerning village financial management.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89690780","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 : 2020-09-30DOI: 10.30596/JRAB.V20I2.5309
Dian Efriyenty
This research have purpose to find out the influence give by capital adequacy ratio and non performing loan to banking financial perfomance which have been listed in Indonesia Stock Exchange (IDX). The population in this research is 43 banking companies which have been listed in Indonesia Stock Exchange (IDX) and there 20 companies which have been meet the criteria samples selected. The financial statement data have been obtained from IDX Batam representative. The research result by F test show that have significant influence which mean that simultaneously capital adequacy ratio and non performing loan give significant influence to Return On Assets, therefore the regresion model of this research are feasibel to be observed. Partially, by using t test it have been obtained that capital adequacy ratio variable not have any significant influence to return on assets, meanwhile the non performing loan variable have significant influence to return on assets
{"title":"PENGARUH CAPITAL ADEQUACY RATIO DAN NON PERFORMING LOAN TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BEI","authors":"Dian Efriyenty","doi":"10.30596/JRAB.V20I2.5309","DOIUrl":"https://doi.org/10.30596/JRAB.V20I2.5309","url":null,"abstract":"This research have purpose to find out the influence give by capital adequacy ratio and non performing loan to banking financial perfomance which have been listed in Indonesia Stock Exchange (IDX). The population in this research is 43 banking companies which have been listed in Indonesia Stock Exchange (IDX) and there 20 companies which have been meet the criteria samples selected. The financial statement data have been obtained from IDX Batam representative. The research result by F test show that have significant influence which mean that simultaneously capital adequacy ratio and non performing loan give significant influence to Return On Assets, therefore the regresion model of this research are feasibel to be observed. Partially, by using t test it have been obtained that capital adequacy ratio variable not have any significant influence to return on assets, meanwhile the non performing loan variable have significant influence to return on assets","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78463143","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 peluang pertumbuhan, leverage, ukuran perusahaan, kesulitan keuangan, dan nilai pasar terhadap aktivitas lindung nilai. Penelitian ini menggunakan metode penelitian kuantitatif, yaitu metode penelitian yang digunakan untuk menguji populasi atau sampel tertentu dari populasi. Populasi penelitian semua perusahaan BUMN yang terdaftar di Bursa Efek Indonesia 2015-2019 dengan total 100 perusahaan, kemudian peneliti menggunakan tehnik pengambilan sampel dengan purposive sampel sehingga data sampel penelitian berjumlah 65 perusahaan. Teknik analisis data menggunakan regresi logistik. Hasil penelitian ini menunjukkan bahwa peluang pertumbuhan dan ukuran perusahaan memiliki pengaruh positif terhadap aktivitas hedging. Leverage memiliki pengaruh negatif terhadap aktivitas hedging. Kesulitan keuangan dan nilai pasar tidak berpengaruh terhadap aktivitas hedging. Hasil penelitian ini diharapkan mampu berkontribusi sebagai salah satu sumber informasi masukan dan wawasan bagi suatu perusahaan ketika akan menerapkan pengambilan keputusan hedging menggunakan instrumen derivatif valuta asing. Bagi peneliti selanjutnya dan akademisi diharapkan ini dapat memberikan kontribusi dalam pengembangan teori dan dijadikan sebagai sebuah literatur.
{"title":"DETERMINANT OF HEDGING ACTIVITIES IN SOE COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2015-2019","authors":"Dianing Ratna Wijayani, Ponny Harsanti","doi":"10.31093/jraba.v5i1.205","DOIUrl":"https://doi.org/10.31093/jraba.v5i1.205","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh peluang pertumbuhan, leverage, ukuran perusahaan, kesulitan keuangan, dan nilai pasar terhadap aktivitas lindung nilai. Penelitian ini menggunakan metode penelitian kuantitatif, yaitu metode penelitian yang digunakan untuk menguji populasi atau sampel tertentu dari populasi. Populasi penelitian semua perusahaan BUMN yang terdaftar di Bursa Efek Indonesia 2015-2019 dengan total 100 perusahaan, kemudian peneliti menggunakan tehnik pengambilan sampel dengan purposive sampel sehingga data sampel penelitian berjumlah 65 perusahaan. Teknik analisis data menggunakan regresi logistik. Hasil penelitian ini menunjukkan bahwa peluang pertumbuhan dan ukuran perusahaan memiliki pengaruh positif terhadap aktivitas hedging. Leverage memiliki pengaruh negatif terhadap aktivitas hedging. Kesulitan keuangan dan nilai pasar tidak berpengaruh terhadap aktivitas hedging. Hasil penelitian ini diharapkan mampu berkontribusi sebagai salah satu sumber informasi masukan dan wawasan bagi suatu perusahaan ketika akan menerapkan pengambilan keputusan hedging menggunakan instrumen derivatif valuta asing. Bagi peneliti selanjutnya dan akademisi diharapkan ini dapat memberikan kontribusi dalam pengembangan teori dan dijadikan sebagai sebuah literatur.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43873150","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}
This study aims to examine the activities of dangdut singers to collect their entertainment income. Activities by basing on mystical routines for semar mesem. The use of this mystic is in recognition of the singer's income. Recognition in the form of collection through saweran mechanism. The mechanism a ngefans saweran contribution is findings of this study. Qualitative methods with an ethnometodology approach was used in this study. The results revealed the mystical semar mesem that was used as a "tali pengasihan" by the singer made a spectator ngefans. Saweran's contribution as his goal, why is that? Because saweran as a unit of income calculation allows the singer to "hope" to fulfill his wishes. The use of money "manggung on air" has made it easier for singers to express their performances and also the songs they perform. This achievement gives the spirit of additional income obtained to be more in a relationship to continue the gig is measured and reliable.
本研究旨在探讨当都歌手收取娱乐收入的活动。基于semar mesem的神秘例程的活动。使用这个神秘主义者是为了表彰这位歌手的收入。通过saweran机制以收集的形式进行识别。angefans saweran贡献的机制是本研究的发现。本研究采用了民族计量学的定性方法。结果显示，这位歌手用神秘的semar mesem作为“tali pengasihan”，吸引了观众。Saweran的贡献是他的目标，为什么？因为saweran作为收入计算的单位，可以让歌手“希望”实现自己的愿望。“manggung on air”的资金使用使歌手更容易表达他们的表演以及他们表演的歌曲。这一成就赋予了人们获得额外收入的精神，使他们能够在一段关系中继续工作，这是衡量和可靠的。
{"title":"PENGHIMPUNAN PENDAPATAN NGEFANS SAWERAN : MISTIK SEMAR MESEM PENYANYI DANGDUT (Studi pada Penyanyi Orkestra Melayu New Kendedes)","authors":"Whedy Prasetyo","doi":"10.31093/jraba.v5i1.204","DOIUrl":"https://doi.org/10.31093/jraba.v5i1.204","url":null,"abstract":"This study aims to examine the activities of dangdut singers to collect their entertainment income. Activities by basing on mystical routines for semar mesem. The use of this mystic is in recognition of the singer's income. Recognition in the form of collection through saweran mechanism. The mechanism a ngefans saweran contribution is findings of this study. Qualitative methods with an ethnometodology approach was used in this study. The results revealed the mystical semar mesem that was used as a \"tali pengasihan\" by the singer made a spectator ngefans. Saweran's contribution as his goal, why is that? Because saweran as a unit of income calculation allows the singer to \"hope\" to fulfill his wishes. The use of money \"manggung on air\" has made it easier for singers to express their performances and also the songs they perform. This achievement gives the spirit of additional income obtained to be more in a relationship to continue the gig is measured and reliable.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47958368","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 dan menguji secara empiris Islamic corporate social responsibility dan Islamic corporate governance dalam meningkatkan kinerja keuangan Bank Umum Syariah. Populasi penelitian ini adalah seluruh Bank Umum Syariah yang terdaftar di Bank Indonesia tahun 2013- 2018 yang berjumlah sebanyak 72 Bank Umum Syariah. Sampel penelitian yang digunakan dalam penelitian ini berdasarkan teknik purposive sampling sebanyak 60 Bank Umum Syariah. Semua data dalam variabel ini akan di analisis menggunakan analisis regresi linier berganda dengan bantuan SPSS versi 22. Hasil penelitian menunjukkan bahwa Islamic corporate social responsibility dan Islamic corporate governance berpengaruh positif dan signikan terhadap peningkatan kinerja keuangan Bank Umum Syariah. Artinya, seluruh Bank Umum Syariah telah mengimplementasikan Islamic corporate social responsibility dan Islamic corporate governance dengan baik dan konsisten. Secara teoritis, hasil penelitian ini mendukung teori agensi dan teori sharia enterprise sehingga dapat dijadikan sebagai salah satu referensi untuk penelitian yang akan datang. Secara praktis, hasil penelitian ini dapat memicu Bank Umum Syariah untuk selalu mengembangkan praktik Islamic corporate social responsibility dan Islamic corporate governance, sehingga mampu meningkatkan minat masyarakat untuk selalu bertransaksi di Bank Umum Syariah.
{"title":"IMPROVING FINANCIAL PERFORMANCE THROUGH ISLAMIC CORPORATE SOCIAL RESPONSIBILITY AND ISLAMIC CORPORATE GOVERNANCE","authors":"M. Indriastuti, Naila Najihah","doi":"10.31093/jraba.v5i1.206","DOIUrl":"https://doi.org/10.31093/jraba.v5i1.206","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris Islamic corporate social responsibility dan Islamic corporate governance dalam meningkatkan kinerja keuangan Bank Umum Syariah. Populasi penelitian ini adalah seluruh Bank Umum Syariah yang terdaftar di Bank Indonesia tahun 2013- 2018 yang berjumlah sebanyak 72 Bank Umum Syariah. Sampel penelitian yang digunakan dalam penelitian ini berdasarkan teknik purposive sampling sebanyak 60 Bank Umum Syariah. Semua data dalam variabel ini akan di analisis menggunakan analisis regresi linier berganda dengan bantuan SPSS versi 22. Hasil penelitian menunjukkan bahwa Islamic corporate social responsibility dan Islamic corporate governance berpengaruh positif dan signikan terhadap peningkatan kinerja keuangan Bank Umum Syariah. Artinya, seluruh Bank Umum Syariah telah mengimplementasikan Islamic corporate social responsibility dan Islamic corporate governance dengan baik dan konsisten. Secara teoritis, hasil penelitian ini mendukung teori agensi dan teori sharia enterprise sehingga dapat dijadikan sebagai salah satu referensi untuk penelitian yang akan datang. Secara praktis, hasil penelitian ini dapat memicu Bank Umum Syariah untuk selalu mengembangkan praktik Islamic corporate social responsibility dan Islamic corporate governance, sehingga mampu meningkatkan minat masyarakat untuk selalu bertransaksi di Bank Umum Syariah.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43005806","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 menguji perbedaan kinerja UMKM sebelum dan sesudah menerapkan metode Time Driven Activity-Based Costing di Kabupaten Jember. Populasi penelitian adalah UMKM yang bergerak dalam bidang makanan dan minuman sebesar 156 UMKM yang terdafar di Disperindag Jember. Teknik pengambilan sampel menggunakan metode purposive sampling dengan jumlah sampel 8 UMKM. Jenis data penelitian ini adalah kuantiatif dan sumber penelitian adalah primer dan sekunder. Data primer diperoleh dari wawancara secara langsung, dan data sekunder dari laporan keuangan atau catatan keuangan. Teknik analisis data penelitian ini menggunakan Paired Sample t-test dengan bantuan program SPSS versi 20. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan yang signifikan antara kinerja UMKM Suwar-Suwir sebelum dan sesudah menerapkan metode Time Driven Activity Based Costing (TDABC). Metode TDABC mampu meningkatkan laba kotor yang menjadi indikator keberhasilan atau kinerja usaha. Hasil penelitian ini berimplikasi pada pengambilan keputusan yang tepat oleh para pelaku usaha untuk memperoleh informasi yang akurat. Selain itu, hasil penelitian ini mampu mendorong perekonomian daerah kabupaten Jember lebih kompetitif dan sehat.
{"title":"KINERJA UMKM DI KABUPATEN JEMBER : STUDI EMPIRIS SEBELUM DAN SESUDH PENERAPAN METODE TIME-DRIVEN ACTIVITY-BASED COSTING","authors":"Deddy Kurniawansyah","doi":"10.31093/jraba.v5i1.207","DOIUrl":"https://doi.org/10.31093/jraba.v5i1.207","url":null,"abstract":"Penelitian ini bertujuan untuk menguji perbedaan kinerja UMKM sebelum dan sesudah menerapkan metode Time Driven Activity-Based Costing di Kabupaten Jember. Populasi penelitian adalah UMKM yang bergerak dalam bidang makanan dan minuman sebesar 156 UMKM yang terdafar di Disperindag Jember. Teknik pengambilan sampel menggunakan metode purposive sampling dengan jumlah sampel 8 UMKM. Jenis data penelitian ini adalah kuantiatif dan sumber penelitian adalah primer dan sekunder. Data primer diperoleh dari wawancara secara langsung, dan data sekunder dari laporan keuangan atau catatan keuangan. Teknik analisis data penelitian ini menggunakan Paired Sample t-test dengan bantuan program SPSS versi 20. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan yang signifikan antara kinerja UMKM Suwar-Suwir sebelum dan sesudah menerapkan metode Time Driven Activity Based Costing (TDABC). Metode TDABC mampu meningkatkan laba kotor yang menjadi indikator keberhasilan atau kinerja usaha. Hasil penelitian ini berimplikasi pada pengambilan keputusan yang tepat oleh para pelaku usaha untuk memperoleh informasi yang akurat. Selain itu, hasil penelitian ini mampu mendorong perekonomian daerah kabupaten Jember lebih kompetitif dan sehat.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47016974","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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