Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
ISSN : -     EISSN : 26567113
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis (e-ISSN: 2656-7113) adalah media ilmiah yang independent bagi para Dosen dan Peneliti di bidang ilmu Ekonomi, Akuntansi dan Bisnis yang dikelola dan diterbitkan oleh LPPM STIE Kesatuan Bogor. Terbit dua kali dalam setahun, pada bulan Maret dan September. Jurnal ini mempublikasikan hasil-hasil penelitian terapan/aplikasi bidang ilmu ekonomi, akuntansi dan bisnis dalam arti luas.
Articles 6 Documents
Analisis Akuntansi Untuk Likuidasi Korporasi Pada Reksa Dana Terproteksi Tram Terproteksi Prima Xi

Gufron, Ahmad, Firmansyah, Amrie, Firdaus, Firman Anugrah

Jurnal Riset Vol 1 No 1 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Original Source | Check in Google Scholar | Full PDF (213.243 KB) | DOI: 10.35212/277626

Abstract

The Imposed Statement of Financing Accounting Standards in Indonesia allow an entity to use another accounting basis other than going concept base when management intends to liquidate the entity or discontinue the trading (PSAK 1, 2015). This study aims to discuss the implementation of accounting standard and the procedures applied by the Reksa Dana Terproteksi TRAM Terproteksi Prima XI management related to its liquidation. This study employs a qualitative approach with using data of TRAM Terproteksi Prima XI’s Audited Financial Statement 31 December 2015 (Liquidation Base) and 2014 (Business Continuity Base) and for the years on that date and Reksa Dana Terproteksi TRAM Terproteksi Prima XI’s Prospectus. Therefore, it could be seen the relation to the imposed accounting standard and liquidation procedures regulated in Indonesia. This study concludes that Reksa Dana Terproteksi TRAM Terproteksi Prima XI apply FASB Accounting Standards Codification Topic 205 on Liquidation Basis of Accounting in the liquidation process. Also of terms of corporate liquidation procedures, Reksa Dana Terproteksi TRAM Terproteksi Prima XI implements more detailed procedures that the Act number 47 of 2007 which only regulates the procedure of liquidation in practice. It could be seen from Reksa Dana Terproteksi TRAM Terproteksi Prima XI’s Prospectus which further explains the obligations of investment managers in the liquidation process compared to the role of the liquidator itself and reporting the results of liquidation and the distribution of proceeds of liquidation to the Financial Services Authority.

Analisis Beneish Ratio Index Untuk Mendeteksi Fraudulent Financial Reporting Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2016

Indarti, Indarti

Jurnal Riset Vol 1 No 1 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Original Source | Check in Google Scholar | Full PDF (527.473 KB) | DOI: 10.35212/277625

Abstract

This study aims to determine the percentage of Banking in Indonesia Stock Exchange listed 2015-201 were classified as non manipulators and manipulators. The object of this study is all Banking companies listed in Indonesia Stock Exchange to publish audited financial statements for the financial year 2015 to 2016. The sampling technique is by using purposive sampling where the sample is determined based on certain criteria specified by the author and have limitations in terms of generalization , Methods of data collection using the method of documentation. Data analysze technique used is quantitative descriptive analysis using Beneish Ratio Index. The variable in this study is the Days' Sales In Receivables Index (dsri), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), and Total Accruals To Total Assets Index (TATA). The research result is an index analysis showed that the ratio of 2 (two) or  7,41% of the company samples classified as Manipulators. Companies that belong to the category of companies Manipulators have indications commit fraud (fraud) to the presentation of financial statements. Ratio index analysis showed that 16 (sixteen) companies, or 59,26% of the company samples classified as Non Manipulators. Companies belonging to the company Non Manipulators do not have any indication of fraud (fraud) against the not categorize of financial statement presentation as well as the company Manipulators Non company entered in the class of Grey / Grey Company, this group amounted to 9 companies or 33,33 % of companies sampled

The Effect Of Tax Management, Bonus Mechanism And Foreign Ownership On Transfer Pricing Decision

Fitri, Diah, Hidayat, Nur, Arsono, T.

Jurnal Riset Vol 1 No 1 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Original Source | Check in Google Scholar | Full PDF (669.214 KB) | DOI: 10.35212/277624

Abstract

The objective of this research isto prove and explain The Effect  Of TaxManagement, Bonus Mechanism And Foreign Ownership On Transfer Pricing Decisionpartially and simultaneously. This researchused purposive sampling criteria and logistic regression analysis test. Total sample  76 companies listed in the Indonesia Stock Exchange (BEI) during 2012-2014. The result showed that tax management have a positive impact and significant on Transfer Pricing Decision. Bonus mechanismhave a positive impact and significant on onTransfer Pricing Decision, Foreign Ownershiphave a positive impact and significant on onTransfer Pricing Decision and all these variables effect simultaneously on Transfer Pricing Decision

Stock Liquidity, Corporate Governance, and Leverage in Indonesia

Juliana, Rita, Thayogo, Thayogo

Jurnal Riset Vol 1 No 1 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Original Source | Check in Google Scholar | Full PDF (404.026 KB) | DOI: 10.35212/277622

Abstract

This paper studies the relationship between stock liquidity, corporate governance, and leverage in Indonesia. A sample of 165 Indonesian listed firms in the year 2006-2016 is used. The study results confirm that an increase in stock liquidity and corporate governance decreases the use of leverage. This show that corporate governance and stock liquidity able to decrease the agency cost and the usage of debt. The interaction between stock liquidity and corporate governance shows that corporate governance significantly affects leverage only when the firm is liquid. However, there are different results among different proxies of corporate governance quality.

Analisis Dampak Pengumuman Dividen Terhadap Perubahan Harga, Abnormal Return, Dan Volume Perdagangan Saham Sebelum Dan Sesudah Pembagian Dividen Bank Pembangunan Daerah Jawa Timur Tbk Tahun 2015-2017

Amrulloh, Amrulloh, Muis, Muhammad Abdul

Jurnal Riset Vol 1 No 1 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Original Source | Check in Google Scholar | Full PDF (773.032 KB) | DOI: 10.35212/277623

Abstract

This study aimed to analyze the differences between stock prices, abnormal return and trading volume before and after dividend payout of the Bank Pembangunan Daerah Jawa Timur Tbk. The research methodology used is quantitative method with panel data types (cross section and time series) and the source of data derived from secondary data obtained from the Indonesia Stock Exchange. Mechanical sampling using purposive sampling method with daily data and the study period from 2015 to 2017. The data analysis technique used is the calculation of the share price, abnormal stock returns and trading volume, the study of events from 40 working days before the event, period, and during the 20 working days after the announcement of the dividend payout, as well as two different test average of pairs (t-test) to see the closeness of the relationship between the two variables with a significance level of 5%. The results of this study indicate that the stock price method approach the results obtained there are differences in stock prices before and after dividend payout of Bank Pembangunan Daerah Jawa Timur Tbk  period 2015 to 2017. Meanwhile, the abnormal return approach the results obtained there is no difference of abnormal return before and after dividend payout of Bank Pembangunan Daerah Jawa Timur Tbk period 2015 to 2017. Similarly, the volume of stock trading method approach result that there is no difference in the volume of stock trading before and after dividend payout of Bank Pembangunan Daerah Jawa Timur Tbk  period 2015 and 2016. But the result in 2017 show that there are differences in trading volume of the stock before and after the dividend payout of Bank Pembangunan daerah jawa Timur Tbk.

Pengaruh Iklan dan Endorser terhadap Brand Awareness serta Dampaknya pada Keputusan Pembelian

Setiawan, Budi, Rabuani, Celia Celesta

Jurnal Riset Vol 1 No 1 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Original Source | Check in Google Scholar | Full PDF (637.393 KB) | DOI: 10.35212/277621

Abstract

The aim of this research is to analyze the influence of brand and endorser to brand awareness and its impact to purchase decision. The authors try to fulfill the research gap that exist, i.e. combining the brand and endorser in order to predict the brand awareness, that in our best knowledge still has less attention from researchers. Research samples a number of 100 respondents, were selected through non-random sampling technique, i.e. purposive sampling. Survey method was selected with questionnaire as a tool to gain primary data. Based on the path analysis results that has ben conduct, it’s revealed two sub-structure path equation Y = 0,585X1 + 0,229X2 and Z = 0,237X1 + 0,108X2 + 0,510Y. Both brand and endorser, it’s significantly proven influencing of the brand awareness. The consumer purchase decision significantly formed by the brand awareness as the antecedent that formed by brand and endorser. This research revealed a gap that need to be revised in the next research. Endorser failed to become antecedent of consumer purchase decision. So it will be need a better measurement, to make sure that consumer purchase decision were also can be formed by endorser.     

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