scholarly journals ANALISIS REVENUE SHENANIGANS PADA PERUSAHAAN PT GARUDA INDONESIA (PERSERO) Tbk

2021 ◽  
Vol 4 (2) ◽  
pp. 107-114
Author(s):  
Junnestine Junnestine ◽  
Natalis Christian
Keyword(s):  
Secondary Data ◽  
Financial Statements ◽  
Qualitative Approach

Revenue shenanigans was actions that present false financial statements or manipulated reports with several techniques was included recorded  income at the beginning, recorded  fake income, diverted  income to the next period. This study utilized a qualitative approach in explaining the phenomena that occured in detail and the source of the data used was secondary data. The purpose of this paper was to analyze the revenue shenanigans that had been violated by PT Garuda Indonesia Tbk. The result of this study proved  that PT Garuda Indonesia Tbk had made the 1st revenue shenanigans in manipulating its financial statements.

scholarly journals Linkage Program Bank Syariah Dengan BMT: Tinjauan Kritis Bagi Pengembangan Sistem Keuangan Islam Yang Lebih Kaffah

2015 ◽  
Vol 2 (10) ◽  
pp. 850
Author(s):  
Denizar Abdurrahman Mi'raj ◽  
Muhammad Nafik HR
Keyword(s):  
Single Case ◽  
Secondary Data ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Rate Of Return ◽  
Primary Data ◽  
Islamic Banks ◽  
Depth Interview ◽  
Linkage Program ◽  
Depth Interviews

This study aims to determine the BMT’s reason for not continuing linkage with Islamic Bank. Whereas linkage program is a good strategy to achieve a more inclusive financial system. This study used a qualitative approach and single-case studies as the strategy. Primary data collection using in-depth interview, while secondary data obtained from the annual financial statements of BMT. The expalanation building was used as the technique of analysis by explaining the results of in-depth interviews, in order to know what is BMT’s reason for this case.The results showed that the linkage program that used mudaraba contract which the rate of return should be variable on the income of BMT, but in fact is still based on the amount of financing. Linkage contract which is not in accordance with mudaraba system contract caused BMT did not continue linkage with Islamic banks.

scholarly journals ANALISIS PERENCANAAN AUDIT LAPORAN KEUANGAN PADA KANTOR AKUNTAN PUBLIK (KAP) KURNIAWAN, KUSMADI, DAN MATHEUS

2020 ◽  
Vol 8 (3) ◽  
pp. 237-244
Author(s):  
Hafifah Nasution ◽  
Lysa Nur Awalianti
Keyword(s):  
Audit Quality ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Financial Statement ◽  
Primary Data ◽  
Audit Planning ◽  
Research Show ◽  
Public Accountant

This research was conducted in KAP Kurniawan, Kusmadi and Matheus, which aims to analyse the suitability of audit planning of financial statement by KAP Kurniawan, Kusmadi and Matheus with the audit planning of financial statement based on the Professional Standard of Public Accountant (SPAP). Research method that used is descriptive analysis with a qualitative approach and the type of data used is primary data and secondary data. Primary data is collected through interviews, while secondary data by collecting audit planning of financial statements documents in KAP Kurniawan, Kusmadi and Matheus. The results of this research show that the audit planning of financial statement by KAP Kurniawan, Kusmadi and Matheus in accordance with the audit planning of financial statement based on SPAP issued by Institute of Public Accountants of Indonesia (IAPI). The advice given to KAP Kurniawan, Kusmadi and Matheus is always implement audit plan in accordance with SPAP because a good audit planning will improve audit quality.

scholarly journals PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN SAK-EMKM

2021 ◽  
pp. 35-44
Author(s):  
Natasha Simanjuntak ◽  
Tinneke E.M. Sumual ◽  
Aprili Bacilius
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Field Research ◽  
Secondary Data ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Financial Reports ◽  
Analysis Technique ◽  
Data Collection Technique ◽  
The Many

Abstrak Salah satu kendala yang dihadapi UMKM yaitu pencatatan dan pelaporan keuangan. Untuk memudahkan UMKM melakukan pencatatan dan pelaporan keuangan, DSAK mengeluarkan SAK-EMKM. Restoran Delli Tomohon merupakan satu diantara banyak UMKM yang belum melakukan pencatatan dan pelaporan keuangan. Berdasarkan hal tersebut, peneliti melakukan riset dengan tujuan mengetahui dan menyusun laporan keuangan berbasis SAK-EMKM pada Restoran Delli Tomohon. Riset ini menggunakan pendekatan kualitatif deskriptif dengan data primer dan sekunder. Teknik pengumpulan data menggunakan field research, sedangkan teknik analisis data dengan mengintregasikan data ke dalam kategori, memerincikan dan menyusun data. Hasil penelitian menunjukkan bahwa Restoran Delli Tomohon belum mampu melakukan pencatatan dan pelaporan keuangan. Kata Kunci : SAK-EMKM, Restoran, Laporan Keuangan     Abstract One of the obstacles faced by MSMEs is financial recording and reporting. To make it easier for MSMEs to record and report financial, DSAK issued SAK-EMKM. Delli Tomohon Restaurant is one of the many MSMEs that have not done financial recording and reporting. Based on this, the researcher conducted research with the aim of knowing how to record and compiling SAK-EMKM-based financial reports at Delli Tomohon Restaurant. This research uses a descriptive qualitative approach with primary and secondary data. The data collection technique used field research, while the data analysis technique was to integrate the data into categories, detailing and compiling the data. The results showed that the restaurant Delli Tomohon has not been able to record and report financials. Keywords : SAK-EMKM, Restaurant, Financial Statements

scholarly journals PERANAN LAPORAN KEUANGAN DALAM RANGKA MEMBERDAYAKAN DAN MENGEMBANGKAN USAHA MIKRO KECIL DAN MENENGAH DI KABUPATEN SUKOHARJO

2017 ◽  
Vol 16 (01) ◽  
Author(s):  
Djoko Sigit Gunanto
Keyword(s):  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Secondary Data ◽  
Financial Statements ◽  
Business Development ◽  
Qualitative Approach ◽  
Financial Reports ◽  
Role Of Government ◽  
Medium Enterprises

This study aims to determine the accounting practices in the financial statements of Micro, Small and Medium Enterprises in Sukoharjo, as well as to determine the barriers that exist in the application of accounting financial statements in Micro, Small and Medium Enterprises and how to overcome these obstacles. While the method of this study used a qualitative approach with descriptive qualitative oriented. Data and information obtained from the UMKM in Sukoharjo and other secondary data sources.The results showed that the First, the application of existing financial statements in Sukoharjo still not up, a lot of UMKM only use simple remarks did not even make financial records at all, resulting in low utilization of accounting information in the development of UMKM. Second, barriers experienced by UMKM in applying the financial statements are ignorance about the benefits of the financial statements for business development, a lack of knowledge of the perpetrators of Micro, Small and Medium Enterprises in making financial reports, UMKM have not felt directly from the application of accounting financial statements. The fix takes the role of government and relevant parties to help UMKM implement the financial statements to empower their business. Keywords: Accounting, Financial Statements, UMKM

Estimasi Pengaruh Faktor Internal Bank dan Stabilitas Makroekonomi terhadap Profitabilitas dengan Mediasi Rasio Pembiayaan Bermasalah di PT Bank Muamalat Indonesia

2020 ◽  
Vol 3 (2) ◽  
pp. 93-108
Author(s):  
Annisa Siti Fathonah ◽  
Dadang Hermawan
Keyword(s):  
Secondary Data ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Internal Factors ◽  
Macroeconomic Factors ◽  
Operating Income ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine and analyze how much influence the bank's internal factors such as Equity, Operational Costs per Operating Income (BOPO), Financing Deposit to Ratio (FDR), Non Performing Financing (NPF) as a mediator and external or macroeconomic factors namely inflation and Gross Domestic Product (GDP) on profitability represented by Return on Assets (ROA) at Bank Muamalat Indonesia for the period 2008-2018. The data used in this research are secondary data obtained from the publication of quarterly financial statements from 2008 to quarter 2 of 2018. The method that used in this research is path analysis with SPSS 20.0 as the analytical tool. The results of the study partially test the hypothesis (t-test), in substructure I shows that the capital variable has a significant negative effect on NPF, BOPO and inflation has a significant positive effect on NPF, FDR and GDP do not significantly influence NPF at Bank Muamalat Indonesia. In substructure II partially, Capital, BOPO, significant negative effect on ROA, FDR and NPF has a significant positive effect on ROA, Inflation and GDP does not significantly influence ROA while simultaneously significantly influencing ROA. Based on the sobel test, capital has a significant effect on ROA through NPF, BOPO has a significant effect on ROA through NPF, FDR has a significant effect on ROA through NPF, Inflation has a significant effect on ROA through NPF, while GDP has no significant effect on ROA through NPF.

Pengaruh Jumlah Dewan Komisaris, Leverage, Profitabilitas, Intensitas Modal, Cash Flow, Dan Ukuran Perusahaan Terhadap Konservatisme (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017)

2019 ◽  
Vol 8 (1) ◽  
pp. 17-24
Author(s):  
Siti Suharni ◽  
Arini Wildaniyati ◽  
Dea Andreana
Keyword(s):  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Capital Intensity ◽  
Financial Statements ◽  
Descriptive Statistics ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports

This study is aimed at examining the effects of the Number of Board of Commissioners, Leverage, Profitability, Capital Intensity, Cash Flow, and Company Size toward Conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (IDX). The population used in this study is the yearly financial statements on firm of manufacturing listed at BEI period 2012-2017, using purposive sampling method. The type of data used is secondary data obtained from yerly financial reports published and downloaded through the official BEI website. Data analyzed with Descriptive statistics, test of classic assumption and exmination of hypothesis with multiple linier regression method. The result of hypothesis research shows variable Profitability and Cash Flow have a significant effect on the ability of Conservatism, while the Number of Board of Commissioners, Leverage, Capital Intensity, and Company Size has no effect on the ability of Conservatism.

Effects of Financial Innovations on Profitability for Deposit Taking Microfinancing Institutions in Kenya

2018 ◽  
Vol 9 (6) ◽  
pp. 529-536
Author(s):  
Martin Khoya Odipo ◽  
Keyword(s):  
Financial Institutions ◽  
Positive Relationship ◽  
Financial Institution ◽  
Secondary Data ◽  
Financial Statements ◽  
Descriptive Statistics ◽  
Primary Data ◽  
Microfinance Institutions ◽  
Financial Innovations ◽  
Strong Positive Relationship

Recent studies have documented that innovations improve profitability of firms. This article documents that deposit taking micro financial institutions that have adopted financial innovations have increased their profitability. The study covered five years between 2009-2013. Both primary and secondary data were used in the study. Primary data was obtained through administration of drop and pick questionnaires to selected employees of the institutions. Secondary data was obtained from financial statements and management reports of these deposit taking microfinance institutions. Data was analyzed using descriptive statistics, return on asset and multi-liner regression model to determine the effect of each financial innovation applied on profitability on the micro-financial institution. The results showed that most deposit taking microfinance institutions adopted these financial innovations in their current operations. There was strong positive relationship between individual innovations and profitability. In line with profitability ROA also showed improvement each year after the adoption of these financial innovations.

Pengaruh Audit Tenure dan Komite Audit Terhadap Kualitas Laba Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2011

Al-Buhuts ◽  
2017 ◽  
Vol 13 (2) ◽  
pp. 127-145
Author(s):  
Sayuthi Sayuthi
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Research Method ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Target Population ◽  
Financial Statements ◽  
Negative Influence ◽  
Manufacturing Company

This study aims to provide empirical evidence on the effect of audit tenure and audit committee to earning of quality. The research was conducted at a manufacturing company listed on the Indonesia Stock Exchange in 2009-2011. This type of study is a research verificative or hypothesis testing research. The research method used in this research is census and balanced panel data. Target population in this study is a manufacturing company that has complete data for all variables studied. The population of this study is 39  firms which observed periods are 3 years. The data collection techniques using secondary data from financial statements have been audited and published www.idx.co.id obtained from website to the financial statements in the period 2009-2011. The hypothesis is tested by using multiple regression analysis. This result shows that (1) when there is not audit tenure and audit committee, earning of quality is at 95,4% and is not at 100% (2) audit tenure and audit committee simultaneously have negative influence toward earning of quality (3) Audit tenure and audit committee partially has negative influence toward earning of quality.

CONSOLIDATION OF SBI with Associated Banks and BhartiyaMahila Bank: Post Consolidation Analysis

2019 ◽  
Author(s):  
SILKY JAIN
Keyword(s):  
Secondary Data ◽  
Financial Statements ◽  
Research Paper ◽  
Consolidation Analysis

RESEARCH PAPER IS BASED ON THE SECONDARY DATA REVIEW. FINANCIAL STATEMENTS OF THE BANK WERE REVIEWED TO KNOW THE POST MERGER IMPACTS<br>

Pengaruh Profitabilitas, Umur Perusahaan, Ukuran Perusahaan, Kualitas Audit, Dan Struktur Modal Terhadap Kualitas Laba

2014 ◽  
Vol 6 (1) ◽  
pp. 27-42
Author(s):  
Keshia Anjelica ◽  
Albertus Fani Prasetyawan
Keyword(s):  
Firm Size ◽  
Stock Prices ◽  
Audit Quality ◽  
Earnings Quality ◽  
Secondary Data ◽  
Financial Statements ◽  
Firm Age ◽  
Construction Companies ◽  
Auditor Switching ◽  
Testing Method

The objective of this research is to examine the effect of profitability, firm age, firm size, audit quality, and leverage both partially and simultaneously towards earnings quality. The testing method used in this research is multiple regressions. The objects of this study are property, real estate and construction companies which were listed at Kompas 100 for the period 2010-2012. The samples are 15 companies determined based on purposive sampling. The data used in this study are secondary data such as financial statements and historical stock prices. The results of this study are (1) firm age has a negative significant effect on earnings quality, meanwhile firm size has a positive significant effect on earnings quality (2) profitability, audit quality, and leverage partially have an insignificant effect towards earnings quality (3) profitability, firm age, firm size, audit quality, and leverage simultaneously have a significant effect towards voluntary auditor switching. Keywords: ERC, earnings quality, profitability, firm age, firm size, audit quality, leverage.

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