Pengaruh Non Performing Loan (NPL) dan Biaya Operasional Pendapatan Operasional (BOPO) terhadap Return On Asset (ROA) pada Bank BUMN Periode 2014-2020

This study aims to study how non-performing loans (NPL) and operational costs affect the return on assets (ROA) of state-owned banks. Corporate banking from all companies was sampled from four state-owned institutions: Bank Mandiri Tbk, Bank Rakyat Indonesia Tbk, Bank Negara Indonesia Tbk, and Bank Tabungan Negara Tbk. The method used in this research is a quantitative method. The data used to create this visualization is taken from the annual report submitted by the Indonesian Stock Exchange's Financial and Trade Regulatory Agency. The data in this study were analyzed using SPSS, which carried out various tests and statistical analysis, including descriptive analysis, the classical assumption test, multiple regression analysis, and the t test. The results of this study show that non-performing loans (NPLs) have a negative impact on BUMN banking ROA with large margins from 2014 to 2020. This indicates that when non-performing loans (NPL) increase, the return on assets (ROA) decreases, and vice versa. The impact of state-owned banking operational costs on return on assets (ROA) between 2014 and 2020 is negative and substantial. Simply put, the higher the BOPO, the greater the ROA

Workshop Laporan Pertanggungjawaban UMKM Di Kecamatan Cicalengka, Ciwidey, Lembang Dan Ciparay

Kajian ini bertujuan untuk memberi pelatihan/workshop mengenai pengetahuan akuntansi dasar dan penyusunan laporan pertanggungjawaban sederhana, bekerjasama dengan Mitra Gerakan Nusantara Hijau (GNH) terutama UMKM yang menjadi binaan GNH yaitu UMKM di Cicalengka, Ciwidey, Lembang dan Ciparay. Pelatihan ini bertujuan agar UMKM memiliki laporan keuangan yang benar walau bentuknya masih sederhana, sehingga  informasi laporan keuangan dapat bermanfaat bagi pengurus, pengelola dan anggota UMKM, untuk mengetahui posisi riil keuangan (Harta, Utang dan Ekuitas), dimana informasinya akan sangat bermanfaat di dalam proses pengambilan keputusan ekonomi UMKM. Adapun prosedur yang telah dilakukan selama PKM: (1) ketua cluster bertemu mitra, sekaligus penandatangan kerja sama, (2) review materi yang dibutuhkan UMKM dengan Mitra GNH (3), rapat dengan semua anggota cluster, persiapan PKM sebanyak 3 kali (4) rapat dengan semua UMKM, (5) pelaksanaan PKM, (6) rapat penutup untuk penyusunan laporan PKM dan publikasi adapun pelaksanaan PKM dilakukan secara online melalui Webinar Workshop Akuntansi Dasar dan Laporan Pertanggungajwaban UMKM. Hasil wawancara dengan Ketua Umum GNH dan Hasil diskusi dengan Koordinator UMKM, diketahui bahwa permasalahan yang UMKM hadapi adalah masih belum tertatanya pembukuan keuangan UMKM. Hasil yang didapatkan selama pelaksanaan PKM, semua peserta UMKM sangat antusias selama workshop berlangsung, aktif berdiskusi dengan nara sumber, mengerjakan soal kasus penyusunan laporan keuangan dengan penuh semangat. Respon peserta setelah mengikuti workshop, pengurus dan pengelola UMKM akan mengimplementasikan pengetahuan yang didapatkan dari workshop, yaitu Menyusun laporan keuangan sederhana dengan benar. PKM selanjutnya diusulkan pendampingan penyusunan laporan keuangan, sesuai dengan core business UMKM penggunaan Microsoft Office atau aplikasi sistem sederhana, pengelolaan UMKM dan aplikasi meeting online

PENGARUH INDEPENDENSI AKUNTAN PUBLIK, SPESlALlSASl AUDITOR Dl BIDANG INDUSTRI KLIEN, DAN KARAKTERISTIK PERSONAL TERHADAP KUALITAS AUDIT SERTA IMPLIKASINYA TERHADAP TINGKAT KEPERCAYAAN AUDITEE (Survey Pada Akuntan Publik Yang Terdaftar Di Bapepam-LK)

The subjects of this research were 82 auditon who works in 41 Public Accountant Firms in Indonesia. The reseorch used primary data colleected from questionnaires. Respondents were split into two categories, those were the public account group which consisted of the partnen and the emittent group which consisted of accounting andfinance managers or internal auditors. The research used the explanatory method and the hypothesis test used Structural Equation Modeling (SEM) Partial Least Square (PLS). The results of the study were as follows: (1) there is a correlation between Public Accountant Independence, Auditor's Industry Specialization, and PenonalCharacteristics; (2) PublicAccountant Independence, Auditor's industry Specialization, and Personal Characteristics influence the Audit Quality both simultaneously andpartially; and (3) Public Accountont Independence, Auditor's industry Specialization, Personal Characteristics, and Audit Quality influence the Auditee's Trust level both simultaneously andpartially. The result of this researchshowed that the declineof auditee's trust levelon theservice rendered by Public Accountant caused by the decreasing audit quolity of the Public Accountant. The decreasing audit quality of the Public Accountant caused by Public Accountant which-in spite of having a good specialization in client industry, but have badpersonal characteristics. Therefore, the PublicAccountant became unindependentin carrying out theservice, and, in the end, it lead to the decline of auditee's trust level. The research showed that the public accountant independency, auditor's specialization in client industry, personal characteristics, and oudit quality of the Big Four were better than non-Big Four Public Accountant Firm. This also proved that the non-Big Four PublicAccountant Firm didmore violation than the Big Four in Indonesia

PENGARUH RETURN ON ASSET, PRICE EARNING RATIO, UKURAN PERUSAHAAN, PROSENTASE PENAWARAN SAHAM, DAN REPUTASI UNDERWRITER TERHADAP TINGKAT UNDERPRICING (Studi Pada Perusahaan yang Melakukan Initial Public Offering di Bursa Efek Indonesia Periode 2008-2015)

The purpose of this study was to analyze the influence of financial and non financial factors against the level of underpricing on the company that launched an Initial Public Offering (IPO) in Indonesia Stock Exchange during 2008-2015. The dependent variables are underpricing, while the independent variable is return on assets, price earning ratio, company size, the percentage of stock offerings, and underwriter reputation. The sample in this research is the 133 companies that launched an Initial Public Offering (IPO) in Indonesia Stock Exchange during 2008-2015. Sample selection technique using purposive sampling method. While analyze method in this research is multiple linear regression on the significance level of 5%. The results showed that the hypothesis partially company size and the reputation of the underwriter effect negatively to the level of underpricing. While the return on assets, price earning ratio, and percentage share offer does not affect the level of underpricing. Simultaneously return on assets, price earning ratio, company size, the percentage of stock offerings, and underwriter reputation influence to the level of underpricing

ANALYSIS OF THE IMPLEMENTATION OF INTERNAL CONTROL SYSTEMS THAT INFLUENCE THE QUALITY OF THE GOVERNMENT FINANCIAL STATEMENTS

Government financial statement are one of the tools of accountability in the administration of government, for that the government financial statement must reflect the transparency and accountability of government financial management so as to show quality government financial statement. This study aims to analyze the application of internal control systems, analyze the quality of government financial statements and analyze the effect of the application of internal control systems on the quality of government financial statements. The population in this study is the regional apparatus organization (OPD) in West Bandung Regency which consists of offices and agencies. Based on the results of the study concluded that the implementation of internal control systems in regional apparatus organizations (OPD) in West Bandung Regency is adequate, the financial statements of regional apparatus organization (OPD) in West Bandung Regency are quality and the application of internal control systems have an influence on the quality of government financial statement

LEVEL OF HEALTH OF INVESTEE COMPANY OF HANDICRAFT SMALL ENTERPRISES AFTER BEING FUNDED BY VENTURE CAPITAL

Small enterprises are spearheads for national industry. However, main problem that is often faced by them is funding. Venture capital has role to give funding in order to investee companies could expand their businesses. The more company is growing, the more profits the company gains. This profit growing is an indicator for level of health of Investee Company. In determining level of company partners’ healthiness, venture capital use project condition assessment guideline, that is financial performance. Purpose of this research is to analyze level of health of Investee Company of handicraft small enterprises after being funded by venture capital. This research used descriptive methodology, using simple random sampling with total of 22 small enterprises of Investee Company, and secondary data collection technique. In summary, venture capital funding to Investee Company of handicraft small enterprises improves their level of health

ANALISIS PENERAPAN KODE ETIK PROFESI PADA KANTOR AKUNTAN PUBLIK (KAP) DI KOTA BANDUNG

Sebagai suatu profesi, ciri utama auditor adalah kesediaan menerima tanggung jawab terhadap kepentingan pihak-pihak yang dilayani. Agar dapat mengemban tanggung jawab ini secara efektif, auditor perlu memelihara standar perilaku yang tinggi yaitu salah satunya kode etik. Kode etik ini memuat standar perilaku sebagai pedoman bagi seluruh auditor. Standar perilaku tersebut membentuk prinsip-prinsip dasar dalam menjalankan praktik audit. Para auditor wajib menjalankan tanggung jawab profesinya dengan bijaksana penuh martabat, dan kehormatan. Tujuan dari penelitian ini adalah untuk menganalisis penerapan kode etik profesi pada kantor akuntan publik (KAP) di Kota Bandung Metode penelitian menggunakan metode deskriptif, teknik pengambilan sampel yang digunakan dalam penelitian ini adalah Nonprobability sampling yaitu sampling jenuh, teknik pengumpulan data yang digunakan data primer dan data sekunder. Berdasarkan hasil penelitian, disimpulkan bahwa penerapan kode etik profesi pada kantor akuntan publik (KAP) di Kota Bandung sudah memenuhi prinsip-prinsip etika yaitu adanya tanggung jawab profesi, kepentingan publik, integritas, objektivitas, kompetensi dan kehati-hatian profesional, kerahasiaan, perilaku profesional, dan standar teknis serta dalam kategori baik

ANALYSIS OF FACTORS AFFECTING THE QUALITY OF FINANCIAL STATEMENTS

Financial reports can be useful and beneficial for internal and external parties as a decision making tool, so the financial statements must be of high quality. The purpose of this study was to analyse the influence of the ability of employees on the quality of financial reports, analyse the effect of internal control on the quality of financial reports and analyse the influence of employee capabilities and internal control on the quality of financial statements. The population in this study is part of SPI and the accounting section for industrial companies in the city of Bandung. Samples were carried out by convenience sampling with certain respondents obtained from several industrial companies in the city of Bandung. The questionnaire was used to collect research data. The analytical tool used in this study is multiple regression analysis. T test and F test the results of the study show that the ability of employees influences the quality of financial statements, internal control influences the quality of financial statements and the ability of employees and internal controls affect the quality of financial statements