The relationship between dividend policy and bank growth

The purpose of this study is to investigate the association between bank growth and the retained earnings amount for Jordanian banks between 2010 and 2020. The method to be used is regression models. Bank growth is measured using the change in total assets; income retention is measured by subtracting dividends from earnings per share and by deducting dividend per share from the operating cash flow on the accrual basis and cash basis. In addition, another specification will be used to the association between the growth of a bank’s total assets and income retention using the percentage change in the growth of a bank’s total assets and income retention on the accrual and cash basis. The findings of pooled OLS regression models and random effect models show that there is no relationship between income retention using the accrual basis and the bank total assets growth (Adj-R2 was –005). There is a significant relationship between income retention using the cash basis and the bank growth in total assets (Adj-R2 was 14%). There is no significant association between change in income retention using the cash basis and the bank growth in total assets, and bank size affects the relationship between income retention and bank growth in total assets. Users of financial statements need to be aware of the association between the several variables used in this study to make sound decisions.

MENYUSUN LAPORAN KEUANGAN

Krisis ekonomi memberikan dampak sangat besar terhadap perekonomian di Indonesia. Perusahaan-perusahaan besar yang ditopang modal asing terpaksa gulung tikar. Sektor riil yang diwakili usaha kecil menengah menjadi penyelamat dan sebagai dinamisator perekonomian. Layanan Pemeriksaan Histopatologi (PA) & Sitologi dr. Soebarkah Basoeki, SpPA Malang yang merupakan salah satu usaha kecil menengah, yang memerlukan standar khusus sebagai pedoman dalam pembuatan laporan keuangan. Penelitian ini membahas mengenai analisis kemungkinan pemakaian standar keuangan yang baku diperuntukkan untuk usaha kecil menengah, khususnya dalam hal penyusunan dan penyajian laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Tujuan dari penelitian ini adalah untuk mengetahui apakah laporan keuangan yang disajikan layanan pemeriksaan PA KG sudah sesuai dengan standar yang berlaku ataukah belum. Metode yang digunakan adalah deskriptif kuantitatif yang memberikan gambaran mengenai penyusunan dan penyajian laporan keuangan berdasarkan SAK ETAP. Jenis penelitian yang digunakan yaitu studi kasus. Teknik pengumpulan data dengan wawancara, dokumentasi, dan juga studi literatur. Hasil analisis menunjukkan bahwa laporan keuangan yang disajikan oleh Layanan pemeriksaan ini masih sangat sederhana dan belum sesuai dengan standar yang berlaku. Proses pencatatan yang digunakan masih menggunakan cash basis. Laporan yang disajikan hanya berupa laporan pemasukan dan pengeluaran kas saja. Dengan adanya penelitian ini diharapkan dapat membantu usaha tersebut dalam hal penyajian laporan keuangan yang sesuai dengan standar yang berlaku agar dapat digunakan sebagai sarana pengambilan keputusan secara lebih tepat. Penelitian ini hanya menganalisis 3 laporan keuangan, yaitu laporan laba rugi, laporan perubahan ekuitas, dan neraca saja. Diharapkan untuk penelitian selanjutnya, khususnya untuk penelitian di Layanan PA KG, dapat melanjutkan untuk menganalisis laporan keuangan lainnya, serta dapat lebih spesifik lagi dalam menganalisis

Kehidupan Keuangan Keluarga Muslim

Economic needs sometimes become one of the sources of problems in household life, but they can be solved if the family is built by good financial management. This research aims to demonstrate practices of household accounting by studying the life of muslim family. The type of this research is qualitative using a case study approach. Informants of this research were household units of muslim family. Data analysis in this research used reductions, displays, and inferences. The result of this research discloses that the conceptual framework of household accounting Islamic is found in muslim families under the method of recording cash basis. The practice of household accounting can be built in accounting cycles starting from transaction documents, recorded into general journals, conducted the posting into ledgers, prepared adjusting journals, and financial statements including activity, and financial position statements. Informants of muslim family in this research recognize the expenditure of Zakat, Infaq, and Shadaqah (ZIS) Keywords: Accounting; Islamic; Family; Financial Statements; Household

Challenges of Policy Reform on Government Accounting in Indonesia : Response to Changing Global Dynamics

The discussion in this article is about changes in government accounting, a significant change from government accounting in Indonesia is from cash-based accounting to cash-based accounting towards accruals (cash toward accruals), to full accruals. The writing method used is a literature study with a qualitative approach . The research method used is a literature study with a qualitative approach. Sources of data were obtained through searching articles related to accounting policies carried out by the government. The purpose of this study is to identify and analyze the challenges in reforming government accounting policies in Indonesia. The finding of the study that state that the government needs to prepare financial statements in accordance with Law No. 17 of 2003 which refers to Government Accounting Standards (SAP/standar akuntansi pemerintahan). As a derivative of this regulation, the government has issued Government Regulation Number 24 of 2005 which was updated with Government Regulation Number 71 of 2010 concerning Government Accounting Standards (SAP). Practical implications there are , the basis of government accounting records changed from a cash basis to a cash basis to an accrual basis and to a full accrual basis.

Implementasi Konsep Bagi Hasil Produk Pembiayaan Ditinjau Dari Fatwa DSN-MUI Nomor 14 DAN 15 Tahun 2000 (Study Kasus Bank Syariah Mandiri KCP Curup)

The purpose of this study is to find out how to apply the concept of profit sharing to financing products at Bank Syari'ah Mandiri KCP Curup which includes financial administration records which will be analyzed with DSN fatwa no. 14/DSN-MUI/IX/2000 and the profit-sharing method analyzed by DSN fatwa no. 15/DSN-MUI/IX/2000. This research is a field research with a qualitative descriptive approach. The main data source of this research comes from field data by collecting data from informants. The results showed that the profit sharing at Bank Syari'ah Mandiri KCP Curup was applied to Chanelling financing and Revolving Fund Financing. In terms of recording financial administration, when the transaction is related to bank disbursements the method used is accrual basis while when the transaction is related to bank receipts the method used is cash basis. This is in accordance with DSN fatwa no. 14/DSN-MUI/IX/2000. Chanelling financing method used is revenue sharing and Revolving Fund Financing cannot be classified into profit sharing or revenue sharing, the determination of the amount of bank profit is based on the use of capital by customers each month as seen from customer account mutations so that it is not relevant to DSN fatwa no. 15/DSN-MUI/IX/2000.

ANALISIS PENDAPATAN BERBASIS KAS DAN BERBASIS AKRUAL DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH

This study aims to examine cash basis income (LRA-income) and accrual basis income (LO-income) in the financial statement of provincial gov ernments in Indonesia. The sample in this study used 33 provinces in Indonesia within a period of 10 years from 2010-2019. The results of this study indicate that there is a significant difference in the increase in the total income of LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual based SAP. There is a significant difference in the increase in local revenue of LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual-based SAP. There is a significant difference in the increase in local taxes LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual-based SAP. There is a significant difference in the decrease in regional levies LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual-based SAP.Keywords: cash basis income, accrual basis income, accrual-based SAP, LRA-Income and LO-income

Analisis Kualitas Laba Perbankan Syariah di Indonesia

The firms tend to perform earning management, mainly due to there was an agency problem amongst the management (agent) and the owner (principal), in more specifically because the lack of corporate governance, manager’s bonus plan, decreasing of supervision, debt-covenant, and economic-meltdown condition. The earning management practice is potentially done by any firms included the sharia bank. The earning management practice will affect the firm’s earnings quality as represented in the financial report. Despite the accounting treatment of mudharabah-musyarakah financing uses cash-basis, the sharia bank may manipulate the earnings when they determine the profit from the investments which will be shared to both the bank and investor. The study aims to investigate the differences of earnings quality and examine the effect of mudharabah-musyarakah financing and leverage to earnings quality, within Bank Umum Syariah (BUS) and Unit Usaha Syariah (UUS) during economic meltdown period in Indonesia between 2014-2016. The results show that there are no significant differences in the earnings quality within sharia bank types during the observed period. Furthermore, the results show that the effect of mudharabah-musyarakah financing and leverage to earnings quality within sharia bank types are in significant within the same observed period.

ANALISIS KEPUTUSAN PENGGUNAAN LINKAJA DENGAN PENDEKATAN THEORY OF PLANNED BEHAVIOR

ABSTRACT LinkAja provide advanced feature such as cash back promotion and discount, and has linked with more than 130.000 merchants, these features can influence perceived behavioral control, attitude, and subjective norm, and however in 2019 there was a decrease in the number of LinkAja users. The purpose of this research was to determine the influence of perceived behavioral control, attitudes, and subjective norms on the decision to use LinkAja. This research used primary data obtained by distributing questionnaire to 100 respondents who were LinkAja users. The data analysis which used in this research are Analysis of Variance (ANOVA) and Multiple Linear Regression Analysis with SPSS version 26. The results indicate that there is an influence of perceived behavioral control, attitudes, and subjective norms partially have a positive effect on decision to use LinkAja. Simultaneous test results show that perceived behavioral control, attitude, and subjective norm have a positive effect on decision to use LinkAja which is with completeness of features, completeness of information, promotion like cashback and discounts provided by LinkAja dominantly could influence someone decision to use, therefore the expected planned behavior can be realized that is a transformation on transaction habits from cash basis to cashless. Keywords Perceived Behavioral Control, Attitude, Subjective Norm, Decision to Use ABSTRAK LinkAja telah memberikan fitur yang lebih lengkap, promo berupa cashback dan discount, serta telah bekerjasama dengan lebih dari 130.000 merchant dimana hal ini dapat mempengaruhi perceived behavioral control, attitude, dan subjective norm seseorang, namun pada tahun 2019 terjadi jumlah penurunan jumlah pengguna LinkAja. Penelitian ini bertujuan untuk mengetahui ada atau tidaknya pengaruh perceived behavioral control, attitude, dan subjective norm terhadap keputusan penggunaan LinkAja. Penelitian ini menggunakan data primer yang diperoleh dengan menyebarkan kuesioner kepada 100 repsonden yang merupakan pengguna LinkAja. Analisis data yang digunakan dalam penelitian ini adalah Analysis of Variance (ANOVA) dan analisis regresi liniear berganda menggunakan SPSS versi 26. Hasil penelitian ini menunjukkan bahwa variabel perceived behavioral control, attitude, dan subjective norm secara parsial berpengaruh terhadap keputusan penggunaan LinkAja. Hasil uji simultan menunjukkan bahwa perceived behavioral control, attitude, dan subjective norm berpengaruh positif terhadap keputusan penggunaan LinkAja dimana dengan kelengkapan fitur, kelengkapan informasi, promo berupa cashback dan discount yang diberikan oleh LinkAja dapat mempengaruhi keputusan penggunaan seseorang untuk menggunakannya, sehingga planned behavior yang diharapkan dapat terwujud yaitu mengubah perilaku transaksi dari cash basis menjadi cashless. Kata Kunci: Perceived Behavioral Control, Attitude, Subjective Norm, Keputusan Penggunaan

Changes in the Recording of Cash-Based Accounting Methods to Accrual Base

This study aims to determine changes in public sector accounting from cash basis to accrual basis and which one is better than the two bases. This study uses a qualitative method through literature study that combines a number of reliable data sources such as journals, books, articles, legislation, research results and those relevant to the problem being studied, where 12 of the 42 articles were selected and published between the 2013-2018 period. . The change in cash basis reform towards accruals consists of 3 phases, namely the pre-autonomy era, the transition era and the post-regional autonomy era. Of the two bases, the accrual basis is better because the accrual basis produces more transparent accounting reports for the sake of realizing good governance.

Pengaruh Modal, Penerapan Cash Basis dan Perilaku Kewirausahaan Terhadap Pendapatan Penjual Masker Kota Palangka Raya

Tujuan dari penelitian menguji kembali secara empiris pengaruh dari modal, penerapan cash basis dan prilaku kewirausahaan terhadap pendapatan penjual masker. Metode penelitian merupakan penelitian kuantitatif deskriptif untuk melihat pengaruh dari modal, penerapan cash basis, dan perilaku kewirausahaan pada pendapatan penjual masker Kota Palangka Raya. Penelitian ini menggunakan 40 responden pedagang masker yang tersebar di Kota Palangka Raya secara accidental sampling. Teknik analisis data dalam penelitian ini menggunakan regresi linear berganda. Hasil dari penelitian ini menemukan bahwa modal, penerapan cash basis, dan perilaku kewirausahaan berpengaruh positif terhadap pendapatan penjual masker baik secara parsial maupun simultan. Penelitian ini menunjukan bahwa perlu adanya pencatatan keuangan berbasis kas, untuk menghindari pencatatan keuangan yang bersifat sederhana serta perlunya kegiatan pelatihan akuntansi dan pemanfaatan teknologi aplikasi akuntansi UMKM melalui media smartphone