Browsing by Author "Arnan, Sendi Gusnandar"

Now showing 1 - 17 of 17
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    ANALISIS PENERAPAN PSAK 50 DAN 55 (REVISI 2006) ATAS KEWAJIBAN KEUANGAN (STUDI KASUS PADA PT JASA MARGA (PERSERO))
    (Universitas Widyatama, 2012-03-27) Arnan, Sendi Gusnandar; Navisyah, Rurin Nevi
    Currently the company in Indonesia is to meet the latest application of GAAP in line with the convergence of IFRS announced Iondonesia Accountant Institute (IAI) to be implemented fully in 2012. The One of standard that being appilied is the SFAS 5o and 55 (revised 2006) on financial instrument, in partcular bonds by PT Jasa Marga (persero). The method used in this study is analytical descriptive methods. Based on the analysis, the application of SFAS 50 and 55 (revised 2006) on financial obligation, especially the bonds of PT Jasa Marga (Persero) shows in the change in presentation of a report that a column of bond interest expense, and the measurement using Efective interest rate (EIR) method.
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    ANALISIS SUMBER DANA PIHAK KE TIGA DAN PENGGUNAAN DANA SEBAGAI ALAT BANTU MANAJEMEN DALAM PENGAMBILAN KEPUTUSAN STRATEGIS
    (Jurnal Bisnis, Manajemen & Ekonomi, Universitas Widyatama, Volume 9 Nomor 4, 2008-05) Arnan, Sendi Gusnandar
    This research aimed to analysing third parties fund source and using fund as management tools in strategic decisions making at PT. Bank Himpunan Saudara 1906,Tbk. The main purpose of this research are finding third parties fund source structure, the using fund structure and the influence of third parties fund source and using fund to strategic decision. This Research use descriptif analysis that processing and analysing data and make research conclusion. The source of data is from balance sheet, income statement, and financial report from january 2003 until december 2007. this research use the linear regresion model, coeficient correlation, coeficient determination, and hypotetical test by using F test for simultanously and individually. Based on the result of regresion analysis, and coeficient determination, the writer found the conclusion, there is: in partial, third parties fund source are influencing the strategic decision. In partial the using fund are influencing the strategic decision. in simultanous, third party fund source and the using fund are influencing the strategic decision.
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    ANALISIS SUMBER DANA PIHAK KETIGA DAN PENGGUNAAN DANA SEBAGAI ALAT BANTU MANAJEMEN DALAM PENGAMBILAN KEPUTUSAN STRATEGIS PADA PT. BANK HIMPUNAN SAUDARA 1906,Tbk
    (Tesis Magister Management, Universitas Widyatama, 2008) Maskar, Dede Sudianto; Arnan, Sendi Gusnandar
    This research aimed to analysing third parties fund source and using fund as management tools in strategic decisions making at PT. Bank Himpunan Saudara 1906,Tbk. The main purpose of this research are finding third parties fund source structure, the useing fund structure and the influence of third parties fund source and using fund to strategic decision. This research used three variable, there for third parties fund source as first independen variable, using fund as second independen variable and strategic decision of profit and credit expansion as dependen variable. This Research use descriptif analysis that processing and analysing data and make research conclusion. The source of data is from balance sheet, income statement, and financial report from january 2003 until december 2007. this research use the linear regresion model, coeficient correlation, coeficient determination, and hypotetical test by using F test for simultanous and t test for partial. Based on the result of regresion analysis, and coeficient determination, the writer found the conclusion, there is: in partial, third parties fund source are influencing the strategic decision. In partial the using fund are influencing the strategic decision. in simultanous, third party fund source and the using fund are influencing the strategic decision.
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    CAN CORPORATE SOCIAL RESPONSIBILITY TURN AN ASSET INTO A PROFIT BOOSTING?
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Brata, Ignatius Oki Dewa; Arnan, Sendi Gusnandar; Hartiandini, Dania Novira
    This research aims to determine how much corporate social responsibility affects the level of profitability of companies in manufacturing industry sector companies listed on the Indonesia Stock Exchange in the period 2014 - 2019. This research is motivated by the existence of companies that refuse to carry out CSR programs because they are considered able to reduce revenue profit, because it will add to the company's heavy burden. The research method used in this research is the explanatory method. This research uses a sample of manufacturing industry companies in the Indonesia Stock Exchange in the 2014-2019 period, while the data analysis used in this research is the classic assumption test, simple linear regression analysis and hypothesis testing. The results showed that the implementation of corporate social responsibility affects the profitability of companies in the manufacturing industry sector. The more CSR indicators implemented, the higher the company's profitability.
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    THE ECONOMIC GROWTH ON REGIONAL FINANCIAL INDEPENDENCE
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Darmawan, Endang; Arnan, Sendi Gusnandar
    This study aims to determine how the partial and simultaneous influence of local revenue, general allocation funds, and economic growth on regional financial independence in the District / City Regional Governments in West Java Province 2013-2015 period. The research method used in this study is an explanatory method. The results of the study show that partially and simultaneously local revenue, general allocation funds, and economic growth affect the regional financial independence.
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    THE EFFECT OF BUDGET GOALS CLARITY AND ORGANIZATIONAL COMMITMENT ON MANAGERIAL PERFORMANCE (Study on Cimahi City Government, West Java Province, Indonesia)
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Nuryaman; Septiansyah, Raka Cecio; Arnan, Sendi Gusnandar
    This study aims to empirically examine the effect of clarity of budget goals and organizational commitment on the managerial performance of regional work units (SKPD). The population and sample in this study were 36 heads of organizational units spread across 9 Government Offices in Cimahi City. Data was collected using survey methods by distributing questionnaires. The analytical method used is Pearson correlation analysis. The results of the study showed that the clarity of the budget target and organizational commitment had a positive effect on the managerial performance of the regional work units. Managerial performance of the head of the organizational unit can be improved through increasing the organizational commitment of the head of the organizational unit and the clarity of the budget goals.
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    THE EFFECT OF LOCAL GOVERNMENT REVENUE AND CAPITAL EXPENDITURES ON ECONOMIC GROWTH (Case Study of the City / Regency Government of West Java Province Period 2014-2018)
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Arnan, Sendi Gusnandar; Brata, Ignatius Oki Dewa; Mulyati, Yati
    This study aims to determine how the influence of local government revenue and capital expenditure on economic growth in west java province period 2014-2018. The factors tested in this study are local government revenue and capital expenditure as an independent variable, while economic growth is the dependent variable. The method used in this research is descriptive analysis method to process and analyze the data obtained and to make a conclusion of the study. Data obtained through the government's financial statements and reports of economic growth from 2014 through 2018. The author uses the method of linear regression, correlation coefficient, determination coefficient and hypothesis testing using F test for simultaneous and t test for partial. Based on this study concluded that local government revenues and capital expenditure affects to economic growth.
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    THE EFFECT OF NET PROFIT MARGIN (NPM), DEBT TO EQUITY RATIO (DER) AND RETURN ON ASSETS (ROA) ON STOCK PRICES IN THE MANUFACTURING SECTORS PERIOD OF 2014-2018
    (Solid State Technology Volume: 63 Issue: 4, 2020) Purba, Besti Sonia; Sholihah, Ghina; Devalia, Vanessa Ardella; Anggraini, Safira; Arnan, Sendi Gusnandar
    This study aims to determine the effect of Net Profit Margin, Debt to equity Ratio and Return on Assets on stock prices in manufacturing sector companies listed on the Indonesia stock exchange in the period 2014 to 2018. The sample in this study was 365 financial statements from 73 companies. The research method used in this research is descriptive and explanatory methods. The sampling technique used in this study was non probability sampling with a purposive sampling method. Analysis of the data used in this study is a panel data regression analysis at a significance level of 5%. The program used in analyzing data using Eviews 9. The results showed that NPM and DER had no effect on stock prices while ROA affected stock prices.
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    THE EFFECTS OF EXCHANGE RATE AND INFLATION TOWARD TAX REVENUE (EMPIRICAL STUDY OF BANK INDONESIA FOR THE PERIOD OF 2013 - 2017)
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2, 2020) Mulyati, Yati; Arnan, Sendi Gusnandar; Purnamasari, Dyah; Mariana, Citra
    Tax as a function of budget always tries to increase tax revenue to run the life wheel of a country. Many factors can influence in increasing tax revenue. This research was conducted to find out how much influence partially from the exchange rate and inflation factors that occur in increasing tax revenue. The data used in this study are time series data sourced from the Central Statistics Agency and the Ministry of Finance. The Saturated sample is the method used in sample selection so that the entire sample used during the observation period 2 samples were selected as many as 60 samples were collected and analyzed using multiple regression analysis. inflation affects tax revenue.
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    EKONOMI SYARIAH DI INDONESIA (Studi Literatur)
    (Universitas Widyatama, 2012-03-27) Nurdin; Arnan, Sendi Gusnandar
    In Islam, to meet the needs not justify any means, but there are norms or laws that must be considered, whether lawful or unlawful, good or bad. One of the most important thing in gaining ownership of property is a transaction with the contract. The author uses descriptive method of research literature. Based on the analysis has beendone can be concluded that the pillars of buying and selling is the seller, the buyer, the saleof goods traded, and covenants. Trade or economic in islam is justified according to sharia, namely Shirkah, Mudaharabah, Muzaraah and Syufah.
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    ENVIRONMENTAL PERFORMANCE OF FINANCIAL PERFORMANCE AND MODERATED ENVIRONMENTAL DISCLOSURE
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Rachmawati, Rima; Arnan, Sendi Gusnandar; Herawati, Shinta Dewi; Laksono, R. Roosaleh
    This study aims to examine the effect of environmental performance on financial performance moderated by environmental disclosures. The study uses the annual report data of companies engaged in the manufacturing sector, with the criteria for the report disclosing social and environmental information for the 2013-2015 periods and revealing the results of the assessment of the company's performance rating program in environmental management (called PROPER). The research method used in this study is explanatory research. Data analysis using the t-test and significance that was previously carried out the classical assumption test. Hypothesis answers show that environmental performance influences company profitability, environmental disclosure does not affect profitability, and environmental performance moderated by environmental disclosure influences profitability.
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    THE INFLUENCE OF FINANCIAL RATIO ANALYSIS TO PREDICT BANKING COMPANIES PROFIT
    (The 3rd International Conference on Quantitative Method Used In Economics And Business, Faculty of Economics, Universitas Malahayati, Bandar Lampung Indonesia, 2010-06-16) Arnan, Sendi Gusnandar
    Financial Statement aim to give the information to be used by users for decision making process. This decision making process must be predictive value, objective and relevant. To assist the decision making process can use the ratio analysis. 1n assessing performance and health of banking companies, generalIy used five assessment aspect that is Capital, Asset, Management, Earnings, and Liquidity called as CAMEL. Four from five that assessment aspect that is capital, assets, earnings, and liquidity assessed by finance ratio. Financial ratio are useful in assessing condition of company's finance banking. Assets management at banking companies instructed to productive asset management (earning assets). Quality of bank Assets, measurable by using asset ratio related to liquidity, rentability and solvability. From assets ratio we ca n knowing the information like the ability of banking company management in obtaining profit and the ability to fulfill credit in managing on asset owned. Sample Data were taken from banking companies which listed in Indonesia Stock Exchange, where issued the financial statement up to year 2006. The measure of this financial statements based on regression analysis, correlation coefficient and determination coefficient to test the influence of asset ratio by significant to banking companies profit. Based on calculating the data and analysis, obtain the result that asset ratio is very significant to predict the banking companies profit. The forecasting model that used financial ratio to predict the profit of banking com panies will give the best of prediction result. The conclusion is if the information are more and complete will give the best of prediction result.
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    THE INFLUENCE OF INCOME SMOOTHING TOWARD STOCK PRICE CHANGES ON THE BANKING COMPANIES IN INDONESIA STOCK EXCHANGE
    (International University, 11 November 2010) Arnan, Sendi Gusnandar
    For investors, the financial statements are the basis to analyze stocks as well as to predict an important prospect for future earnings. In general, companies with earnings growth rates that are stable and do not fluctuate, are more of interest among investors. Companies tend to make the practice of income smoothing, which aims to minimize risk and enhance shareholder value. The practice of income smoothing can be done with the hope of providing a beneficial effect of share value and performance of managers. This study aims to determine the influence of income smoothing towards stock price changes in the banking industry in the Indonesian Stock Exchange. The sample data was taken from financial statements of banks listed in the Indonesian Stock Exchange for the period of 2004 to 2009. This research uses descriptive analytical methods and inferential methods whereby the inferential methods used are correlation and regression. Results show that income smoothing did not have a significant effect on stock price changes in the banking industry in the Indonesian Stock Exchange.
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    OVERVIEW OF SOIL WATER TAX COLLECTION IN BANDUNG REGIONAL FINANCIAL AGENCY
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Tresnawati, Rina; Arnan, Sendi Gusnandar; Suryana
    This research aims to find out the basis for the imposition and procedure for collecting groundwater tax in the Revenue Division of Bandung Regency. Groundwater tax is the type of tax that has the largest arrears compared to other types of taxes. The total tax arrears are more than 30 industrial companies with highly varied tax arrears. The Water Acquisition Value is the Basis for taxing ground water. The research method used in this research is descriptive method. The results showed that groundwater tax collection performed by the Bandung Regency Revenue Division I was in accordance with Regional Regulation No. 01 of 2011 concerning local taxes and Regent Regulation Number 42 of 2016 concerning technical guidelines for water tax collection. Barriers of groundwater tax collection include the slow calculation of the water acquisition value, and the incompatibility of the amount of tax owed by the amount of tax calculated by the taxpayer.
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    PENGARUH PENDAPATAN ASLI DAERAH DAN PENDAPATAN TRANSFER TERHADAP INDEKS PEMBANGUNAN MANUSIA DENGAN KINERJA KEUANGAN PEMERINTAH DAERAH SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Kota/Kabupaten di Provinsi Jawa Barat)
    (Tesis Program Magister Akuntansi Universitas Widyatama Bandung, 2017) Arnan, Sendi Gusnandar
    Penelitian ini bertujuan untuk mengetahui apakah pendapatan asli daerah dan pendapatan transfer berpengaruh terhadap indeks pembangunan manusia dengan kinerja keuangan sebagai varibel intervening. Dalam penelitian ini, penulis menggunakan tiga variabel, yaitu variabel pendapatan asli daerah dan pendapatan transfer sebagai variabel independen, variabel Kinerja keuangan sebagai variabel intervening dan variabel indeks pembangunan manusia sebagai variabel dependen. Metode yang digunakan dalam penelitian ini yakni dengan metode analisis deskriptif yang mengolah dan menganalisis data yang diperoleh serta membuat kesimpulan penelitian. Data diperoleh melalui laporan keuangan pemerintah dan laporan indeks pembangunan manusia mulai tahun 2011 sampai tahun 2015. Penulis menggunakan metode regresi linear, koefisien korelasi, koefisien determinasi dan perhitungan pengujian hipotesis dengan menggunakan Uji F untuk simultan dan Uji t untuk parsial. Berdasarkan penelitian yang dilakukan oleh penulis dapat disimpulkan bahwa terdapat pengaruh antara pendapatan asli daerah dan pendapatan transfer melalui kinerja Keuangan terhadap indeks Pembangunan Manusia.
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    PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH (Studi Kasus pada Dinas Keuangan Daerah Kabupaten Indramayu)
    (Jurnal Akuntansi Bisnis & Ekonomi (JABE), Fakultas Ekonomi, Universitas Widyatama,Vol. 1 No. 2, 2015-09) Suwita, Monika Khairunnisa; Arnan, Sendi Gusnandar
    Standar Akuntansi Pemerintahan adalah prinsip-prinsip akuntansi yang diterapkan dalam menyusun dan menyajikan laporan keuangan pemerintah. Hal ini bersifat wajib baik untuk pemerintah pusat maupun pemerintah daerah dalam peningkatan kualitas Laporan Keuangan Pemerintah Pusat (LKPP) dan Laporan Keuangan Pemerintah Daerah (LKPD). Dari hasil penelitian dapat disimpulkan bahwa adanya hubungan antara penerapan standar akuntansi pemerintahan (PSAP No. 1 tentang Penyajian Laporan Keuangan) terhadap kualitas laporan keuangan pemerintah daerah dengan perhitungan korelasi pearson product moment diperoleh r, sebesar 0,584 dan koefisien determinasi sebesar 34,1°/0. Dari statistik uji t dapat dilihat bahwathitUng = 3,806 dan ttabel = 2,048, sehingga thitung2 ttabel yang berarti bahwa Ho ditolak dan Ha diterima, artinya penerapan standar akuntansi pemerintahan berpengaruh terhadap kualitas laporan keuangan pemerintah daerah.
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    THE THIRD PARTY FUND AND NON - PERFORMING FINANCING (NPF) EFFECT ON MURABAHAH FINANCING IN ISLAMIC COMMERCIAL BANKS IN INDONESIA 2015-2017
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Arnan, Sendi Gusnandar; Setiawati, Sherly; Nuryaman; Brata, Ignatius Oki Dewa
    This study aims to determine how the influence of third-party fund and non-performing financing to murabahah financing on Islamic commecial bank in Indonesia period 2015-2017. Factors that tested in this research were Third Party Fund and Non-Performing Financing as the independent variables while murabahah financing as a dependent variable. The research method used in this research was explanatory method. The population in this study was all monthly financial statement of Islamic banks published by Financial services Authority through sharia banking statistic which amounted to 173 months. The sample of this study consisted of 36 months. The data used in this research was the secondary data. The sample research technique used in this research was nonprobability sampling with purposive sampling method. Data method used in this research was multiple linear regression analysis. Partial research results showed that Third Party Fund have effect toward murabahah financing, Non-Performing Financing have effect toward murabahah financing. Simultaneously, Third Party Fund and Non-Performing Financing have influence to murabahah financing.