Nugrahini Kusumawati, Nugrahini
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ANALISIS LAPORAN REALISASI ANGGARAN DENGAN MENGGUNAKAN RASIO EFEKTIVITAS DAN RASIO EFISIENSI PADA KANTOR BADAN PERIJINAN TERPADU DAN PENANAMAN MODAL KABUPATEN SERANG Rukayah, Rukayah; Kusumawati, Nugrahini; Afriani, Raden Irna
Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Vol 4, No 2 (2017)
Publisher : Universitas Serang Raya

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Abstract

One of the main pillars of a countrys economy is the accountability of the stakeholders. In advanced societies of civilization, such accountability is insufficient with oral reports, but should be supported by written accountability reports. Presentation of financial statements is one of written accountability for the financial performance that has been achieved.The aim of this research is how to know financial performance of Badan Perijinan Terpadu dan Penanaman Modal  Kabupaten Serang is analyzed from LRA 2014 2016 using effectivity ratio and efficiency ratio.The research method used is descriptive quantitative approach. The results of the research show that average effectiveness ratio from 2014-2016 102% is very effective. This is because the realization of local retribution revenue has increased from year to year. The ratio of efficiency of Badan Perijinan Terpadu dan Penanaman Modal  Kabupaten Serangshowed that the average efficiency ratio is 92%,its mean that less efficient. This is because operational expenditure and capital expenditure increase every year. Based on the result of research that financial performance of Badan Perijinan Terpadu dan Penanaman  Modal   Kabupaten Serang. Keywords  : Effectivity Ratio, Efficiency Ratio
PENGARUH PENGENDALIAN INTERNAL TERHADAP TINGKAT KREDIT MACET DALAM PROSES PEMBIAYAAN SEPEDA MOTOR PT RADANA FINANCE CABANG TANGERANG KOTA, BANTEN Kusumawati, Nugrahini; Jimmi, Jimmi
Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Vol 2, No 1 (2015)
Publisher : Universitas Serang Raya

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Abstract

The purpose of this research is to determine the effect of internal control on the level of bad loans and the influence on the level of bad debts the motorcycle in PT Radana Finance branch Tangerang city, Banten. A method of analysis of data used is a questionnaire survey method with Likert scale. Data taken with taking samples obtained from employees at PT Radan Finance branch tangerang city for seven days using the formula slovin by 44 employees. Furthermore, using SPSS v.19 software and statistical formulas to determine the influence of the two variables, namely internal control (x) and loans (y). Ther result showed that there is a very strong influence of internal control (x) with bad credit (y). With Pearson correlation value of 0.884. Then the contribution of internal control variable (x) against non-performing loans (y) of 0,703, or 70.3%, while the remaining 29.7% influenced by other factors not described. And the linear regression equation obtained was Y =75.268-0,548X. In a hypothesis test based on the t-test is concluded Ho is rejected and Ha accepted. Means of internal control variable (x) has a strong influence on the variable sangta loans (y). It was on the show from the value t is greater than t table (9.980> 2021). This means that "There is a very strong influence on the level of internal control in the process of financing bad credit motorcycle PT Radana Finance branch tangerang city, Banten.  Key words: internal controls, the level of bad debts
KETERKAITAN RETURN ON ASSETS (ROA) DAN FIRM SIZE DALAM MEMPENGARUHI PERATAAN LABA PERUSAHAAN KUSUMAWATI, NUGRAHINI
Jurnal Akademika Vol 16, No 1 (2018): Februari 2018
Publisher : Jurnal Akademika

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Abstract

The aimed of this study was to examine the influence of company's characteristics toward income smoothing practice among listed companies at Indonesian Stock Exchange. The factors being examined were return on asset and firm size. Index Eckel is used to determine the income smoothing. The study used 11 companies listed at Indonesia Stock Exchange, in period between 2012-2015. The hypothesis was tested using multiple regression. The first hypothesis was used to examine the influence of return on asset to income smoothing practice. The second hypothesis was used to examine the influence of firm size to income smoothing . The third hypothesis was used to examine the influence of return on asset and firm size to income smoothing .The result of this study indicated that 11 out of 20 companies which were used as samples committed income smoothing . The output of multiple regression showed that return on asset and firm size not having a significant influence to income smoothing. Keyword: return on assets, firm size, income smoothing
KETERKAITAN EFISIENSI OPERASIONAL DAN PEMBIAYAAN BERMASALAH DALAM MEMPENGARUHI PROFITABILITAS BANK UMUM SYARIAH Kusumawati, Nugrahini; Setianingsih, Ani
IQTISHODUNA IQTISHODUNA (VOL.14, No. 2, 2018)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

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Abstract

The aimed of this study is to examine the influence of operational efficiency and Non-Performing Financing of The Shariah Bank toward profitability.  This study uses secondary data obtained from the annual report contained in Bank Indonesia. The sample in this study used 8 sharia commercial banks registered in Bank Indonesia in 2012-2016. Samples were chosen using purposive sampling methods. The hypothesis was tested using multiple regression. The first hypothesis was used to examine the influence of operational efficiency to profitability. The second hypothesis was used to examine the influence of Non-Performance Financing to profitability. The third hypothesis was used to examine the influence of Operational Efficiency and Non Performance Financing to profitability. The result of the research shows that operational efficiency has an effect on profitability. But operational efficiency has not an effect on profitability. Simultaneously operational efficiency and Non-Performance Financing have an effect on profitability.
ECONOMIC VALUE ADDED (EVA) SEBAGAI ALAT UKUR KINERJA KEUANGAN PERUSAHAAN KUSUMAWATI, NUGRAHINI; HAMIDAH, NUR
Jurnal Akademika Vol 15, No 1 (2017): Februari 2017
Publisher : Jurnal Akademika

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Abstract

This study aimed to analyze the financial performance  of five food and baverage industries. The period 2010-2014. The method used in this research is the method that includes aspects of Economic Value Added (EVA). Economic Value Aded (EVA) is a tool for analyzing the company finance performance. The result of this study indicate that five food industries have positive, its mean that five industries have value added, but PT. Siantar Top Tbk in 2014 have EVA < 0 because their Income Statement is lower than Cost that they must pay.Keywords: Financaial performance, Economic Value Added