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All Journal Jurnal SOLMA Prosiding Seminar Nasional Multidisiplin Jurnal Pengabdian pada Masyarakat Ilmu Pengetahuan dan Teknologi Terintegrasi Jurnal Akuntansi dan Ekonomi Bisnis
Wiwiek Kusumaning Asmoro
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Agriculture, Biological Sciences & Forestry Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Other

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Journal : Jurnal Akuntansi dan Ekonomi Bisnis

 1 
ANALISIS METODE HARGA ECERAN UNTUK MENGESTIMASI NILAI PERSEDIAAN BARANG DAGANG STUDI PADA CV BANDUNG GEMILANG SENTOSA Erlina Febrianti; Wiwiek Kusumaning Asmoro
Jurnal Akuntansi dan Ekonomi Bisnis PSDKU kediri Vol. 11 No. 1 (2022): Vol 1 No 1 April 2022
Publisher : Jurnal Akuntansi dan Ekonomi Bisnis PSDKU kediri

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Abstract

Penelitian ini bertujuan untuk menganalisis metode harga eceran untuk mengestimasi nilai persediaan barang dagang. Estimasi nilai persediaan barang dagang berguna untuk menyusun laporan keuangan jangka pendek, di mana perhitungan fisik persediaan sulit untuk dilakukan. Penelitian ini dilakukan pada CV Bandung Gemilang Sentosa sebuah persekutuan komanditer yang bergerak dalam bidang perdagangan barang elektronik. Penelitian ini merupakan jenis penelitian analisis deskriptif kuantitatif. Data yang diperoleh adalah data mutasi persediaan barang dagang bulan Desember tahun 2017. Data dikumpulkan melalui teknik observasi, studi literatur, wawancara, dokumentasi dan analisis dokumen, sedangkan untuk jenis data yang digunakan adalah data primer dan sekunder. Hasil penelitian menunjukkan bahwa CV Bandung Gemilang Sentosa belum memiliki metode yang digunakan untuk mengelola persediaan barang dagang. Persediaan dikelola dengan cara yang sederhana yakni dengan membuat catatan barang masuk dan keluar. Catatan ini meskipun telah dibuat namun kadang tidak diperhatikan pada saat pembelian barang dagang. Hal ini menunjukkan bahwa pengelolaan persediaan pada CV Bandung Gemilang Sentosa dapat dikatakan kurang teratur. Perusahaan dapat menggunakan metode harga eceran untuk mengelola dan menilai persediaan pada akhir periode.
ANALISIS BEBERAPA VARIABEL FUNDAMENTAL YANG MEMPENGARUHI STRUKTUR KEUANGAN DAN IMPLIKASINYA TERHADAP RENTABILITAS EKONOMI Wiwiek Kusumaning Asmoro
Jurnal Akuntansi dan Ekonomi Bisnis PSDKU kediri Vol. 1 No. 1 (2012): Vol 1 No 1 April 2012
Publisher : Jurnal Akuntansi dan Ekonomi Bisnis PSDKU kediri

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Abstract

This study aimed at determining influence of sales growth rate, assets structure, and company’s size and retained earning variables on Financial Structure and Earning Power. Sampler used in this study consist 68 food’s beverages companies that listed their shares on Indonesia Stock Exchange. Sampling techniques used in this study is purposive sampling, judgemental sampling type? Collection data’s used documentation techniques with pooled directory from IDX corner. Analysis method used in this study is multiple regression analysis, recursive model with a = 0, 05. Analysis indicated that at first equation sales growth rate, assets structure, company’s size, and retained earning variables had significant influence simultaneously on financial structure. It was proved with (sig F = 0,000 < a = 0, 05). Retained earning variable had dominant influence on Financial Structure (this variable had biggest t & B and smallest sig). At second equation, sales growth rate, assets growth rate, assets structure, company’s size, retained earning; variables simultaneously had significant influence on Earning Power. Retained earning variable is dominant variable influenced Earning Power. Determinant coefficient of first equation is 0,271 or 27,1% and second equation is 0,650 or 65%.
PENGARUH VARIABEL SUMBER DANA PERUSAHAAN TERHADAP RENTABILITAS MODAL SENDIRI (Studi Pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia) Wiwiek Kusumaning Asmoro
Jurnal Akuntansi dan Ekonomi Bisnis PSDKU kediri Vol. 2 No. 1 (2013): Vol 2 No 1 April 2013
Publisher : Jurnal Akuntansi dan Ekonomi Bisnis PSDKU kediri

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Abstract

This study aimed in determining influence of company’s funds sources on Return on Equity (ROE) for foods and beverages companies listed their shares in Indonesian Stock Exchange (IDX), based on their financial statements from the year 2007 until 2010 Variables used in this study comprises dependent variable, namely Return on Equity (ROE) and independent variables, i.e. intern and extern funds. Intern funds comprise Flowback Ratio while intern funds comprises The Debt to Total Capitalazition, Total Debt to Total Assets and Debt to Equity. Multiple linier regression with probability rate 0,05 indicated that: In first analysis (2007-2008), extern funds i.e. The Debt to Total Capitalazition, Total Debt to Total Assets, Debt to Equity and intern fund namely Flowback Ratio simultaneously had no significance influence on Return on Equity (ROE), it was proved by F calculate = -0,164 with significance rate 0,955 while in second analysis (2009-2010) all of independent variable i.e. intern and extern fund simultaneously had significant influence on Return on Equity (ROE) it was proved by F calculate = 20.701 with signification rate 0,000. Debt to Equity was independent variable which had dominant influence on Return on Equity (ROE) with significance rate 0,000 and t calculate = - 8.667. Conclusion, when economy’s condition was stable (2007-2008), the bigger company’s long term debt and retained earning would result the higher company’s Return on Equity. But when economy’s condition wasn’t stable (2009-2010) bigger long term debt would not rise Return on Equity while bigger retained earning would rise Returnd on Equity.
PENGARUH TINGKAT SUKU BUNGA KREDIT DAN CAPITAL ADEQUACY RATIO TERHADAP PROFITABILITAS ( RETURN ON ASSET) (Studi Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Periode 2011-2013) MEDHA AYOE P. TYA; Wiwiek Kusumaning Asmoro
Jurnal Akuntansi dan Ekonomi Bisnis PSDKU kediri Vol. 3 No. 2 (2014): Vol 3 No 2 Oktober 2014
Publisher : Jurnal Akuntansi dan Ekonomi Bisnis PSDKU kediri

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Abstract

The purpose of this research was to determine the effect of financial ratio analysis of the company's profitability in banking. This research is a hypothesis test, which examines the effect of variables that can affect profitability. This research is a quantitative research using secondary data collection techniques, to conduct library research and documentation. The secondary data used in this research were obtained from the official website of the Indonesia Stock Exchange and Bank Indonesia's website. Companies sampled in this research amounted to 15, year of research period from 2011 to 2013, the sampling technique used was purposive sampling. The data used are annual financial statements. Data analysis techniques in this research using multiple regression, hypothesis testing method used is the coefficient of determination, simultaneous regression coefficient test, and test the partial regression coefficients. The results of this research indicate that all information simultaneously Credit Interest Rateand the Capital Adequacy Ratio (CAR), effect on profitability. Partially loan interest rate has no effect on profitability, while the Capital Adequacy Ratio (CAR) that affect profitability.
PENGARUH BEBERAPA VARIABEL FUNDAMENTAL TERHADAP PERTUMBUHAN MODAL SENDIRI Wiwiek Kusumaning Asmoro
Jurnal Akuntansi dan Ekonomi Bisnis PSDKU kediri Vol. 6 No. 2 (2017): Vol 6 No 2 Oktober 2017
Publisher : Jurnal Akuntansi dan Ekonomi Bisnis PSDKU kediri

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Abstract

Dalam usaha mengembangkan industri makanan dan minuman ringan diperlukan pembiayaan yang cukup besar, dibutuhkan alternatif sumber pembiayaan. Ada dua jenis modal dalam perusahaan yaitu modal asing dan modal sendiri. Saat perusahaan ingin mempertahankan posisi solvabilitas dan likuiditas tentunya diperlukan modal sendiri yang memadai, namun demikian bila pertumbuhan modal sendiri berlebihan dapat memperkecil rentabilitas modal sendiri, pada lain hal dapat meningkatkan biaya modal. Pertumbuhan modal sendiri dapat dipengaruhi oleh beberapa variabel fundamental. Penelitian ini dilakukan pada 21 populasi perusahaan consumer goods 16 sampel yang telah mencatatkan sahamnya di Bursa Efek Indonesia (BEI) selama kurun waktu lima tahun (2010-2015). Data yang digunakan di sini adalah pooling data time series pada periode tahun (2010-2015) terhadap perusahaan consumer goods yang tercatat di Bursa Efek Indonesia (BEI). Sumber data yang digunakan adalah data sekunder. Penelitian ini menggunakan uji regresi linier berganda menggunakan alat bantu SPSS, yang mana x1= Debt to Equity Ratio, x2= Earning Per Share, x3= beban bunga, x4= beban pajak, x5 = ROE, x6= Pertumbuhan Penjualan, Y=Pertumbuhan Modal Sendiri. Dari hasil penelitian hanya terdapat satu variabel yang mempunyai pengaruh yang signifikan terhadap pertumbuhan modal sendiri yaitu Return on Equity (ROE). Sementara itu tiga variabel independent lainnya yaitu struktur modal, beban bunga dan pertumbuhan penjualan juga mempunyai pengaruh positif terhadap pertumbuhan modal sendiri meskipun tidak signifikan. Sedangkan dua variabel independen lainnya yaitu Earnings per share dan beban pajak berpengaruh negatif terhadap pertumbuhan modal sendiri
Co-Authors Abidatul Izzah ` Ahmad Dony Mutiara Bahtiar Atik Tri Andari Erlina Febrianti MEDHA AYOE P. TYA Riswan Eko Wahyu Susanto Setianingsih, Novie Astuti