Jurnal Akuntansi Indonesia

STRATEGI PENINGKATAN NILAI PERUSAHAAN MELALUI PERAN MODERATOR PROFITABILTAS DAN SIZE

Dhurotus Sangadah Sangadah — Mon, 29 Mar 2021 00:00:00 +0700

This study aims to examine and analyze the positive & negative impacts of the Covid-19 pandemic on the sectoral index on the IDX. This study uses a case study method with a quantitative analysis approach, descriptive exploratory, and uses historical data on sectoral stock indices with purposive sampling technique. In the form of IDX secondary data, from December 2, 2019 to December 30, 2020. The study population was 10 IDX sectoral indexes. The research period from December 2, 2019 to December 30, 2020 was analyzed using the Chartnexus analysis tool based on the performance of the stock sectoral index. The results of the study concluded that: biggest positive and negative impacts of the Covid -19 pandemic on the Sectoral Index on the IDX for the period 30 December 2019 to 30 December 2020, namely a positive impact on the Mining Sector Index an increase of +531.06 (+ 37%), Agri +151.77 (+11.3%), while a negative impact occurred decrease in the Consumer sector by -306.99 (-14.2%), Misc-Ind -125.88 (-10.1%) .

Keywords : Positive & Negative Impacts of the Covid-19 Pandemic, 10 Sectoral Index Performance.

ANALISIS FINANCIAL DISTRESS PADA PERUSAHAAN AGRIBISNIS DALAM MENGHADAPI COVID-19

Novitasari Agus Saputri Saputri — Mon, 29 Mar 2021 00:00:00 +0700

The purpose of this study was to analyze the health level of the company before the Covid-19 pandemic. As it can be seen that the level of company health is very important in normal conditions. At this time the pandemic is sweeping the entire world, so the consequences are also expected to have an impact on companies that have gone public in Indonesia. PT Bakrie Sumatra Plantations is one of the go public companies engaged in plantation with processed products for export. The research method used is using comparative descriptive analysis. Descriptive analysis will explain the changes in information on the company's financial position so that it is able to provide information about the potential bankruptcy of the company. The results of the analysis of PT Bakrie Sumatra Plantations using the zmijewski method use three financial ratio analyzes, namely return on assets, debt ratio and current ratio. The results of this study show that PT Bakrie Plantation experienced the potential for bankruptcy when analyzed using zmijewski in a row from 2018 to 2019 with a Z value of more than 0.5, namely in 2018 = = 1.9164 and Z2019 = 5.0284.

Keywords: financial distress, zmijewski, covid-19, agribusiness companies

EFEK PEMBIAYAAN DAN PELATIHAN TERHADAP RETURN ON ASSETS MELALUI NON PERFORMANCE FINANCING PADA KOPERASI SIMPAN PINJAM PEMBIAYAAN SYARI’AH PROVINSI JAWA TIMUR

Titin Umila, , — Mon, 29 Mar 2021 00:00:00 +0700

Problematic financing indicates a situation where the customer is unable to pay part or all of his obligations to the Syari'ah Savings and Loans Cooperative (KSPS) as agreed. In this regard, this study aims to analyze the effects of: 1) financing on non performance financing, 2) training on non-performance financing, 3) financing on turn on assets, 4) training on return on assets, 5) non-performance financing on return on assets. 6) the effect of financing on return on assets through non-performance financing, 7) training on return on assets through non-performance financing. His research was conducted at KSPPS Guided by East Java Province, using purposive sampling obtained 46 cooperatives. Secondary data is obtained using documentation techniques in the form of financial reports for the period 2018-2019. Then in the analysis with the path analysis technique (path) The results showed that: first, financing has an effect on nonperformance financing. Second, training has an effect on non-performance financing. Third, financing has an effect on return on assets. Fourth, training has an effect on return on assets. Fifth, non-performance financing has an effect on return on assets. Sixth, financing has an effect on return on assets through non-performance financing. The seven trainings affect return on assets through non-performance financing.

Keywords: financing, training, non-performance financing (NPF), return on assets (ROA)

JOURNAL THE EFFECT OF TAX SANCTIONS AND INCOME LEVELS ON TAXPAYER COMPLIANCE WITH AWARENESS AS A MEDIATION VARIABLES

LINDA SOFIANA — Mon, 29 Mar 2021 00:00:00 +0700

The research objectives are: (1)to analyze the effect of tax sanctions, income levels and taxpayer awareness on taxpayer compliance. (2)to analyze the effect of tax sanctions and income levels on taxpayer awareness. (3)to analyze the effect of taxpayer awareness in mediating the effect of tax sanctions and income levels on taxpayer compliance. This research uses explanatory research type. The sample used is 75 individual taxpayer respondents at KPP Pratama Probolinggo. The statistical analysis used was the WarpPLS method. The result of the study indicates that: (1)There is no significant effect from tax sanctions upon the taxpayer compliance. (2)There are significant effect from income levels and taxpayer awareness upon the taxpayer compliance. (3)There are significant effect from tax sanctions and income levels upon the taxpayers awareness. (4)Taxpayer awareness cannot mediate the effect of tax sanctions and income levels on taxpayer compliance.

Keywords: taxpayer compliance, taxpayer awareness, tax sanctions, income levels

DAMPAK POSITIF & NEGATIF PANDEMIC COVID-19 TERHADAP KINERJA INDEKS SEKTORAL YANG TERDAFTAR DI BURSA EFEK INDONESIA DESEMBER 2019- DESEMBER 2020

Venus Kusumawardana Kusumawardana — Mon, 29 Mar 2021 00:00:00 +0700

This study aims to examine and analyze the positive & negative impacts of the Covid-19 pandemic on the sectoral index on the IDX. This study uses a case study method with a quantitative analysis approach, descriptive exploratory, and uses historical data on sectoral stock indices with purposive sampling technique. In the form of IDX secondary data, from December 2, 2019 to December 30, 2020. The study population was 10 IDX sectoral indexes. The research period from December 2, 2019 to December 30, 2020 was analyzed using the Chartnexus analysis tool based on the performance of the stock sectoral index. The results of the study concluded that: biggest positive and negative impacts of the Covid -19 pandemic on the Sectoral Index on the IDX for the period 30 December 2019 to 30 December 2020, namely a positive impact on the Mining Sector Index an increase of +531.06 (+ 37%), Agri +151.77 (+11.3%), while a negative impact occurred decrease in the Consumer sector by -306.99 (-14.2%), Misc-Ind -125.88 (-10.1%) .

Keywords : Positive & Negative Impacts of the Covid-19 Pandemic, 10 Sectoral Index Performance.