Pub Date : 2020-09-30DOI: 10.33197/JABE.VOL6.ISS1.2020.466
Ai Desy Indriyani, W. S. Yuliandhari
Disclosure for CSR is an action taken by a company in order to contribute to economic sustainability that benefits the company, government and society. CSR Activities Serving the form of sustainability reports, however, many companies are still classified as low in their CSR disclosures and have not yet presented them in the form of a sustainability report (sustainability report).The purpose of this study was to determine the effect of the effect of profitability, company size, and company age simultaneously and partially on non-financial LQ 45 Index companies listed on the Indonesia Stock Exchange in 2015-2018.In this study the population consists of non-financial LQ 45 Index companies. The sample selection technique in this study used purposive sampling and obtained 44 total samples. The data used are obtained from sustainability reports and company annual reports. This study uses panel data regression analysis using Eviews version 9.The results showed that profitability, company size, and company age simultaneously affected CSR disclosure with adjusted R2 of 0.307093. Partial profit has a positive effect, while company size and company age have no effect on CSR disclosure.Based on the research results, it is hoped that the disclosure of social responsibility will increase to get the best from investors and the public. Companies with a high level of profitability are expected to be more concerned with CSR activities and their disclosures in the form of company sustainability reports.
企业社会责任披露是企业为促进经济可持续发展而采取的行动，有利于企业、政府和社会。然而，服务于可持续发展报告的形式，许多公司的社会责任披露仍然被列为低水平，尚未以可持续发展报告(可持续发展报告)的形式提交。本研究的目的是确定盈利能力、公司规模和公司年龄同时和部分影响2015-2018年在印度尼西亚证券交易所上市的非金融lq45指数公司的影响。在本研究中，人口由非金融lq45指数公司组成。本研究的样本选择技术采用目的性抽样，共获得44个样本。所使用的数据来自可持续发展报告和公司年报。本研究使用Eviews version 9进行面板数据回归分析。结果表明，盈利能力、公司规模和公司年龄同时影响企业社会责任披露，调整后R2为0.307093。部分利润对企业社会责任信息披露有正向影响，公司规模和公司成立时间对企业社会责任信息披露没有影响。根据研究结果，希望加大社会责任披露力度，以达到投资者和公众的最佳效果。高盈利水平的公司更关注企业社会责任活动及其在公司可持续发展报告中的披露。
{"title":"PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY","authors":"Ai Desy Indriyani, W. S. Yuliandhari","doi":"10.33197/JABE.VOL6.ISS1.2020.466","DOIUrl":"https://doi.org/10.33197/JABE.VOL6.ISS1.2020.466","url":null,"abstract":"Disclosure for CSR is an action taken by a company in order to contribute to economic sustainability that benefits the company, government and society. CSR Activities Serving the form of sustainability reports, however, many companies are still classified as low in their CSR disclosures and have not yet presented them in the form of a sustainability report (sustainability report).The purpose of this study was to determine the effect of the effect of profitability, company size, and company age simultaneously and partially on non-financial LQ 45 Index companies listed on the Indonesia Stock Exchange in 2015-2018.In this study the population consists of non-financial LQ 45 Index companies. The sample selection technique in this study used purposive sampling and obtained 44 total samples. The data used are obtained from sustainability reports and company annual reports. This study uses panel data regression analysis using Eviews version 9.The results showed that profitability, company size, and company age simultaneously affected CSR disclosure with adjusted R2 of 0.307093. Partial profit has a positive effect, while company size and company age have no effect on CSR disclosure.Based on the research results, it is hoped that the disclosure of social responsibility will increase to get the best from investors and the public. Companies with a high level of profitability are expected to be more concerned with CSR activities and their disclosures in the form of company sustainability reports.","PeriodicalId":354540,"journal":{"name":"Jurnal Akuntansi Bisnis dan Ekonomi","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134187966","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: 10.33197/JABE.VOL6.ISS1.2020.467
Devi Allisya Putri, W. S. Yuliandhari
Profit growth is very important for the company, because the company's performance can be seen from the growth in the company's profits. The research objective was to determine the effect of NPL, LDR, GCG, NIM, and CAR simultaneously and partially on profit growth in banking companies in the 2016-2018 Infobank15 index. This research is motivated by the growth of banking profit in Indonesia which has decreased in 2016, where profit is very important for the company. The research was conducted using quantitative methods with descriptive research type and hypothesis testing. The results of the Eviews 10 output show that the NPL, LDR, GCG, NIM, and CAR variables simultaneously influence profit growth. Partially the NPL variable has a negative effect on profit growth and the NIM variable has a positive effect on profit growth. Meanwhile, the LDR, GCG, and CAR variables have no effect on profit growth.
{"title":"PENGARUH TINGKAT KESEHATAN KEUANGAN BANK MENGGUNAKAN RGEC TERHADAP PERTUMBUHAN LABA","authors":"Devi Allisya Putri, W. S. Yuliandhari","doi":"10.33197/JABE.VOL6.ISS1.2020.467","DOIUrl":"https://doi.org/10.33197/JABE.VOL6.ISS1.2020.467","url":null,"abstract":"Profit growth is very important for the company, because the company's performance can be seen from the growth in the company's profits. The research objective was to determine the effect of NPL, LDR, GCG, NIM, and CAR simultaneously and partially on profit growth in banking companies in the 2016-2018 Infobank15 index. This research is motivated by the growth of banking profit in Indonesia which has decreased in 2016, where profit is very important for the company. The research was conducted using quantitative methods with descriptive research type and hypothesis testing. The results of the Eviews 10 output show that the NPL, LDR, GCG, NIM, and CAR variables simultaneously influence profit growth. Partially the NPL variable has a negative effect on profit growth and the NIM variable has a positive effect on profit growth. Meanwhile, the LDR, GCG, and CAR variables have no effect on profit growth.","PeriodicalId":354540,"journal":{"name":"Jurnal Akuntansi Bisnis dan Ekonomi","volume":"166 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123092449","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: 10.33197/JABE.VOL6.ISS1.2020.472
Z. Zulkarnain, Widi Nurdiati
This study aims to determine the application of Permendagri No. 113/2014 concerning Village Financial Management in Bojongasih Village, Parakansalak District, Sukabumi Regency which includes planning, administration, implementation, reporting, accountability, and guidance and supervision of village financial management. The qualitative-descriptive method is used to describe and interpret data regarding village financial management found in the field and then draw a conclusion. Data collection was carried out by documentation study and interviews. Then the data analysis technique is how to reduce, present and verify the data. The results of this study are that in general the financial management of Bojongasih Village, Parakansalak District, Sukabumi Regency is not fully in accordance with Permendagri No. 113/2014. Some of the obstacles faced include in the Village planning that it is not timely to submit the Raperdes regarding the APBDesa. In the implementation of financial management it is against the Permendagri and not in accordance with the Permendagri. Then, the monthly reports are not submitted to the Village Head. As well as less than optimal guidance and supervision from local governments.
{"title":"ANALISIS PENERAPAN PERMENDAGRI NOMOR 113 TAHUN 2014 TENTANG PENGELOLAAN KEUANGAN DESA","authors":"Z. Zulkarnain, Widi Nurdiati","doi":"10.33197/JABE.VOL6.ISS1.2020.472","DOIUrl":"https://doi.org/10.33197/JABE.VOL6.ISS1.2020.472","url":null,"abstract":"This study aims to determine the application of Permendagri No. 113/2014 concerning Village Financial Management in Bojongasih Village, Parakansalak District, Sukabumi Regency which includes planning, administration, implementation, reporting, accountability, and guidance and supervision of village financial management. The qualitative-descriptive method is used to describe and interpret data regarding village financial management found in the field and then draw a conclusion. Data collection was carried out by documentation study and interviews. Then the data analysis technique is how to reduce, present and verify the data. The results of this study are that in general the financial management of Bojongasih Village, Parakansalak District, Sukabumi Regency is not fully in accordance with Permendagri No. 113/2014. Some of the obstacles faced include in the Village planning that it is not timely to submit the Raperdes regarding the APBDesa. In the implementation of financial management it is against the Permendagri and not in accordance with the Permendagri. Then, the monthly reports are not submitted to the Village Head. As well as less than optimal guidance and supervision from local governments.","PeriodicalId":354540,"journal":{"name":"Jurnal Akuntansi Bisnis dan Ekonomi","volume":"379 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134483459","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: 10.33197/JABE.VOL6.ISS1.2020.473
Neneng Hayati, Erwin Yulianto, Syafdinal
The role of sustainable finance in the Banking Industry at this time was initiated by the Financial Services Authority (OJK) and World Wildlife Funding (WWF) in targeting economic growth so that negative impacts arise from the process of economic development. This encourages environmentalists, companies and national and global governments to trigger a sustainable development that prioritizes harmony in economic, environmental and social aspects. OJK has collaborated with financial institutions to develop a Sustainable Finance Road Map with the aim of describing the conditions to be achieved regarding sustainable finance in Indonesia in the 2015-2024 period for the financial services industry. This initiative was also built to contribute while capturing business opportunities for Indonesia's economic development efforts that are resilient to climate change and contribute directly to efforts to achieve the Sustainable Development Goals (SDGs). The analysis method used is descriptive qualitative where the data collection technique in this study uses online data search. Based on the road map prepared by the OJK, banks in Indonesia have committed to the Sustainable Finance Action Plan (RAKB) to provide credit to creditors who have certification in accordance with the principles of Environmental, Social and Governance (LST) and AMDAL permits (Environmental Impact Analysis ) in the green construction, agriculture, green infrastructure, forestry, renewable energy, recycling and energy efficiency sectors
{"title":"Peranan Keuangan Berkelanjutan Pada Industri Perbankan Dalam Mendukung Sustainable Development Goals","authors":"Neneng Hayati, Erwin Yulianto, Syafdinal","doi":"10.33197/JABE.VOL6.ISS1.2020.473","DOIUrl":"https://doi.org/10.33197/JABE.VOL6.ISS1.2020.473","url":null,"abstract":"The role of sustainable finance in the Banking Industry at this time was initiated by the Financial Services Authority (OJK) and World Wildlife Funding (WWF) in targeting economic growth so that negative impacts arise from the process of economic development. This encourages environmentalists, companies and national and global governments to trigger a sustainable development that prioritizes harmony in economic, environmental and social aspects. OJK has collaborated with financial institutions to develop a Sustainable Finance Road Map with the aim of describing the conditions to be achieved regarding sustainable finance in Indonesia in the 2015-2024 period for the financial services industry. This initiative was also built to contribute while capturing business opportunities for Indonesia's economic development efforts that are resilient to climate change and contribute directly to efforts to achieve the Sustainable Development Goals (SDGs). The analysis method used is descriptive qualitative where the data collection technique in this study uses online data search. Based on the road map prepared by the OJK, banks in Indonesia have committed to the Sustainable Finance Action Plan (RAKB) to provide credit to creditors who have certification in accordance with the principles of Environmental, Social and Governance (LST) and AMDAL permits (Environmental Impact Analysis ) in the green construction, agriculture, green infrastructure, forestry, renewable energy, recycling and energy efficiency sectors","PeriodicalId":354540,"journal":{"name":"Jurnal Akuntansi Bisnis dan Ekonomi","volume":"1 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114093132","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: 10.33197/JABE.VOL6.ISS1.2020.470
Ani Kuspini
Di era global ini, persaingan bisnis antar perusahaan sangat ketat, termasuk dalam bidang pendidikan. Melayani di bidang ini perlu perhatian khusus, karena ini tentang kepuasan mahasiswa, sehingga diperlukan pegawai yang memiliki moral yang , profesional, disiplin dan bertanggung jawab dalam melakukan tugasnya . Hal ini diperlukan untuk meningkatkan produktivitas kerja, melayani kualitas, dan kekuatan persaingan di negara kita sendiri dan di luar negeri. Namun, nyatanya, masih ada pegawai yang produktivitas kerjanya kurang. Beberapa literatur mengatakan bahwa produktivitas kerja juga dipengaruhi oleh kepuasan dan motivasi kerja. Berdasarkan latar belakang di atas, dalam penelitian ini penulis memilih akademi perawat Saifuddin Zuhri sebagai objek penelitian. Jumlah total pegawai adalah dua puluh satu terdiri dari pemimpin dan pekerja dipilih sebagai sampel ditetapkan sebagai total sampling. Tujuan dari penelitian ini adalah mengetahui pengaruh faktor kepuasan dan motivasi kerja terhadap produktivitas kerja pegawai akademi perawat Saifuddin Zuhri Indramayu. Dari penelitian dapat isimpulkan bahwa uji validitas dan uji reliabilitas semua responden telah memenuhi persyaratan. Dari uji parsial, variabel kepuasan dan motivasi kerja secara ganda berpengaruh signifikan terhadap produktivitas kerja. dan berdasarkan persamaan regresi menunjukkan bahwa variabel motivasi kerja memiliki pengaruh lebih besar terhadap produktivitas kerja. Uji bersama kedua variabel juga berpengaruh signifikan, dan uji koefisien determinasi kedua variabel, kepuasan dan motivasi kerja, dapat menjelaskan variabel produktivitas kerja.
{"title":"KEPUASAN KERJA DAN MOTIVASI KERJA PENGARUHNYA TERHADAP PRODUKTIVITAS KERJA KARYAWAN AKPER SAIFUDDIN ZUHRI INDRAMAYU 2019","authors":"Ani Kuspini","doi":"10.33197/JABE.VOL6.ISS1.2020.470","DOIUrl":"https://doi.org/10.33197/JABE.VOL6.ISS1.2020.470","url":null,"abstract":"Di era global ini, persaingan bisnis antar perusahaan sangat ketat, termasuk dalam bidang pendidikan. Melayani di bidang ini perlu perhatian khusus, karena ini tentang kepuasan mahasiswa, sehingga diperlukan pegawai yang memiliki moral yang , profesional, disiplin dan bertanggung jawab dalam melakukan tugasnya . Hal ini diperlukan untuk meningkatkan produktivitas kerja, melayani kualitas, dan kekuatan persaingan di negara kita sendiri dan di luar negeri. Namun, nyatanya, masih ada pegawai yang produktivitas kerjanya kurang. Beberapa literatur mengatakan bahwa produktivitas kerja juga dipengaruhi oleh kepuasan dan motivasi kerja. Berdasarkan latar belakang di atas, dalam penelitian ini penulis memilih akademi perawat Saifuddin Zuhri sebagai objek penelitian. Jumlah total pegawai adalah dua puluh satu terdiri dari pemimpin dan pekerja dipilih sebagai sampel ditetapkan sebagai total sampling. Tujuan dari penelitian ini adalah mengetahui pengaruh faktor kepuasan dan motivasi kerja terhadap produktivitas kerja pegawai akademi perawat Saifuddin Zuhri Indramayu. Dari penelitian dapat isimpulkan bahwa uji validitas dan uji reliabilitas semua responden telah memenuhi persyaratan. Dari uji parsial, variabel kepuasan dan motivasi kerja secara ganda berpengaruh signifikan terhadap produktivitas kerja. dan berdasarkan persamaan regresi menunjukkan bahwa variabel motivasi kerja memiliki pengaruh lebih besar terhadap produktivitas kerja. Uji bersama kedua variabel juga berpengaruh signifikan, dan uji koefisien determinasi kedua variabel, kepuasan dan motivasi kerja, dapat menjelaskan variabel produktivitas kerja.","PeriodicalId":354540,"journal":{"name":"Jurnal Akuntansi Bisnis dan Ekonomi","volume":"210 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131660638","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 : 2020-09-29DOI: 10.33197/JABE.VOL6.ISS1.2020.464
A. Permana, Sugih Sutrisno Putra, Dian Imanina Burhany
The sale of services is a determining factor in the leisure business, because it is the company's main source of income. In order for maximum income to be obtained, an effective and efficient Internal Control System (SPI) is needed to reduce fraud that occurs in the company so that revenue can be maximized. SPI at Bandung Giri Gahana Golf & Resort is still ineffective because it lacks supervision and does not implement Standard Operating Procedures (SOP) by the frontliners. Therefore it is necessary to conduct an evaluation to assess how effective and efficient the existing SPI is and what recommendations are needed to improve it. This study aims to evaluate and analyze and design SPI at Bandung Giri Gahana Golf & Resort. The research was conducted using a qualitative descriptive method with a case study approach. Data collection was carried out by documentation, observation and interviews.
{"title":"EVALUASI DAN PERANCANGAN SISTEM PENGENDALIAN INTERN PENJUALAN JASA HOTEL (Studi Kasus Pada Bandung Giri Gahana Golf and Resort)","authors":"A. Permana, Sugih Sutrisno Putra, Dian Imanina Burhany","doi":"10.33197/JABE.VOL6.ISS1.2020.464","DOIUrl":"https://doi.org/10.33197/JABE.VOL6.ISS1.2020.464","url":null,"abstract":"The sale of services is a determining factor in the leisure business, because it is the company's main source of income. In order for maximum income to be obtained, an effective and efficient Internal Control System (SPI) is needed to reduce fraud that occurs in the company so that revenue can be maximized. SPI at Bandung Giri Gahana Golf & Resort is still ineffective because it lacks supervision and does not implement Standard Operating Procedures (SOP) by the frontliners. Therefore it is necessary to conduct an evaluation to assess how effective and efficient the existing SPI is and what recommendations are needed to improve it. This study aims to evaluate and analyze and design SPI at Bandung Giri Gahana Golf & Resort. The research was conducted using a qualitative descriptive method with a case study approach. Data collection was carried out by documentation, observation and interviews.","PeriodicalId":354540,"journal":{"name":"Jurnal Akuntansi Bisnis dan Ekonomi","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115858074","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 : 2020-09-29DOI: 10.33197/JABE.VOL6.ISS1.2020.465
Khairunnisa Effendi, Leny Suzan, Kurnia
Community service activities can be used as a way to increase financial literacy in traditional traders managed by PD Pasar Bermartabat. The results of the 2019 National Financial Literacy Survey show the financial literacy index figure of 38.03%. This figure shows that most Indonesians are not included in the well literate category. In practice, traditional market traders are familiar with loan sharks in their daily business activities. One of the limitations of this community service activity is the limited time because the target community is an active UMKM actor with a long working time. To overcome this limitation, it is necessary to have an appropriate learning model in improving financial literacy, namely the heuristic learning model. This financial literacy research data was measured using a questionnaire from Carpena's financial literacy dimensions. To find out the differences in financial literacy before and after the implementation of the heuristic learning model, the paired t-test was used different test with a significance level of 0.05. The number of respondents was 30 market representatives managed by PD Pasar Bermartabat. The results of this study indicate that the heuristic learning model can improve the financial literacy of traditional market traders managed by PD Pasar Bermartabat.
社区服务活动可以作为提高PD Pasar Bermartabat管理的传统交易者的金融知识的一种方式。2019年全国金融素养调查结果显示，金融素养指数数字为38.03%。这一数字表明，大多数印尼人不属于良好文化的范畴。在实践中，传统市场交易者在日常业务活动中熟悉高利贷。这个社区服务活动的限制之一是时间有限，因为目标社区是一个活跃的UMKM行动者，工作时间长。为了克服这一局限，在提高金融素养的过程中需要有一种合适的学习模式，即启发式学习模式。本财务素养研究数据采用卡彭纳财务素养维度问卷进行测量。为了找出启发式学习模型实施前后金融素养的差异，采用配对t检验，差异检验的显著性水平为0.05。受访者是由PD Pasar Bermartabat管理的30名市场代表。本研究结果表明，启发式学习模型可以提高PD Pasar Bermartabat管理的传统市场交易者的金融素养。
{"title":"PENINGKATAN LITERASI KEUANGAN MENGGUNAKAN PENDEKATAN HEURISTIK (Studi Kasus pada Pedagang Tradisional yang Dikelola oleh PD Pasar Bermartabat)","authors":"Khairunnisa Effendi, Leny Suzan, Kurnia","doi":"10.33197/JABE.VOL6.ISS1.2020.465","DOIUrl":"https://doi.org/10.33197/JABE.VOL6.ISS1.2020.465","url":null,"abstract":"Community service activities can be used as a way to increase financial literacy in traditional traders managed by PD Pasar Bermartabat. The results of the 2019 National Financial Literacy Survey show the financial literacy index figure of 38.03%. This figure shows that most Indonesians are not included in the well literate category. In practice, traditional market traders are familiar with loan sharks in their daily business activities. One of the limitations of this community service activity is the limited time because the target community is an active UMKM actor with a long working time. To overcome this limitation, it is necessary to have an appropriate learning model in improving financial literacy, namely the heuristic learning model. This financial literacy research data was measured using a questionnaire from Carpena's financial literacy dimensions. To find out the differences in financial literacy before and after the implementation of the heuristic learning model, the paired t-test was used different test with a significance level of 0.05. The number of respondents was 30 market representatives managed by PD Pasar Bermartabat. The results of this study indicate that the heuristic learning model can improve the financial literacy of traditional market traders managed by PD Pasar Bermartabat.","PeriodicalId":354540,"journal":{"name":"Jurnal Akuntansi Bisnis dan Ekonomi","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125708051","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 : 2020-09-29DOI: 10.33197/JABE.VOL6.ISS1.2020.259
Frieska Kirana Dewi, Eriana Kartadjumena
This research aims to investigate the influence of managerial ownership, profitability and investment opportunity set on dividend payout ratio for the companies that listed in the Indonesia Islamic Stock Index. The proxies consist are the level of insider ownership, return on equity, the market value equity to book value equity, and dividend payout ratio. The data are gained from the 260 financial statement of 52 companies that listed in the Indonesia Islamic Stock Index from period 2012 to 2016. The results showed that simultaneously the insider ownership, return on equity, and investment opportunities set have significant influence on the dividend payout ratio. In partially, the result showed that only investment opportunity set has a significant negative influence on the dividend payout ratio.Peneliti
{"title":"FAKTOR-FAKTOR PENENTU KEBIJAKAN DEVIDEN PADA PERUSAHAAN YANG TERINDEKS SAHAM SYARIAH INDONESIA","authors":"Frieska Kirana Dewi, Eriana Kartadjumena","doi":"10.33197/JABE.VOL6.ISS1.2020.259","DOIUrl":"https://doi.org/10.33197/JABE.VOL6.ISS1.2020.259","url":null,"abstract":"This research aims to investigate the influence of managerial ownership, profitability and investment opportunity set on dividend payout ratio for the companies that listed in the Indonesia Islamic Stock Index. The proxies consist are the level of insider ownership, return on equity, the market value equity to book value equity, and dividend payout ratio. The data are gained from the 260 financial statement of 52 companies that listed in the Indonesia Islamic Stock Index from period 2012 to 2016. The results showed that simultaneously the insider ownership, return on equity, and investment opportunities set have significant influence on the dividend payout ratio. In partially, the result showed that only investment opportunity set has a significant negative influence on the dividend payout ratio.Peneliti","PeriodicalId":354540,"journal":{"name":"Jurnal Akuntansi Bisnis dan Ekonomi","volume":"152 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113996608","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 : 2020-02-14DOI: 10.33197/JABE.VOL6.ISS1.2020.469
Kamalah Saadah, Arie Apriadi Nugraha
The implementation of internal controls on receivables collection that is implemented effectively will affect the success of a company in implementing the policy of selling goods or services on credit. This study aims to determine how the role of internal control on the effectiveness of collection of accounts receivable at UMKM Sentra Kaos Surapati Bandung. The factors tested in this study are the internal control of accounts receivable as an independent variable and the effectiveness of collection of accounts as the dependent variable. The research method used in this research is descriptive qualitative
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