Claim Missing Document
Check
Articles

Found 17 Documents
Search

PENGARUH METODE CAMEL TERHADAP TINGKAT KESEHATAN BANK DALAM PENGAMBILAN KEPUTUSAN MERGER Indah Fatimah Aznita; Ade Sudarma; Gatot Wahyu Nugroho
OPTIMA Vol 5, No 2 (2021)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/optima.v5i2.3242

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan perbankan sebelum dan setelah di merger dengan menggunakan metode CAMEL. Dengan menggambil Laporan Keuangan atau Rasio Likuiditas yang ada di Bursa Efek Indonesia (BEI) dan Otoritas Jasa Keuangan (OJK) pada periode 2016 sampai 2020 untuk data setelah merger dan pada periode 1994 sampai dengan 1998 untuk data sebelum merger. Metode penelitian yang digunakan iyalah metode kuantitatif dengan mengambil data yang di ambil dari website resmi Bursa Efek Indonesia (BEI) IYALAH www.idx.co.id hasil Uji T untuk menguji rata-rata kesehatan bank sebelum dan sesudah merger bahwa nilai signifikasi T sebesar 0,003 atau lebih kecil dari 0,05 sehingga dapat dinyatakan bahwa antara tingkat kesehatan sebelum dan sesudah merger yang mana tingkat kesehatan bank sebelum merger lebih rendah dibandingkan dengen setelah merger. Sedangkan uji F nilai signifikansi F dihitung 0,05 = pengaruh antara variabel bebas secara keseluruhan terhadap variabel terkait singnifikan secara statistik, namun jika nilai F hitung 0,05 = pengaruh antara variabel bebas secara keseluruhan terhadap variabel terkait tidak signifikan secara statistik, untuk Uji F sebelum dan setelah merger nilai signifikansi Fdihitung adalah 0,0000. Karena nilai signifikansi Fterhitung lebih kecil dari 0,05 maka metode CAMEL berpengaruh signifikan terhadap tingkat kesehatan secara statistik. Dapat disimpulkan bahwa dari hasil olah data menggunakan SPSS perbedaan antara tingkat kesehatan bank sebelum dan sesudah merger dari uji sample independen Ttest diketahui bahwa tingkat kesehatan bank sebelum merger lebih rendah dibandingkan dengan tingkat kesehatan bank sesudah merger, yang artinya merger merupakan pengambilan keputusan yang tepat karna berpengaruh baik untuk perbankan, diharapkan peneliti selanjutnya bisa memperbaiki segala kekurangan yang ada.  
The Influence of Inventory Accounting Information Systems and Inventory Internal Control on the Effectiveness of Hospital Medicine Inventories Diki Maulana; Ade Sudarma
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 3 (2021): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i3.1753

Abstract

This study aims to determine the effect of inventory accounting information systems and inventory internal control on the effectiveness of partial and simultaneous hospital medical supplies, where the study was conducted at the Jampangkulon General Hospital, using quantitative research methods with parametric statistical approaches for data collection techniques using questionnaires, interviews, literature and documentation, the number of population and a sample of 33 was taken from the number of employees of the pharmacy installation of the Jampangkulon General Hospital. The data analysis technique used is validity test, reliability test, classical assumption test, multiple regression test, and hypothesis testing. This research is assisted by SPSS25 software by producing a conclusion that inventory accounting information systems and inventory internal control on inventory effectiveness can be said to have a positive and significant effect on the effectiveness of drug supplies in hospitals. Judging from the significance value obtained through the t-test and f-test of 0.00 <0.05, which means that H0 is rejected, H1 is accepted.
ANALISIS PERENCANAAN DAN PENGENDALIAN BIAYA OPERASIONAL DALAM RANGKA MENINGKATKAN LABA PADA PT. PRATAMA CITRA BERSINAR Sarah Elvira; Mumu M Fadjar; Ade Sudarma
AJAR Vol 4 No 01 (2021): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v4i01.167

Abstract

This research aims to find out the analysis of operational cost planning to increase profits. This research was conducted at PT. Pratama Citra Bersinar. The variable used is the planning of operational costs and profits. The results of this study that have been carried out find that PT. Pratama Citra Bersinar must analyze the operational costs incurred so that there is no difference and in carrying out budget planning and realization as well as possible in accordance with policies and regulations and PT. Pratama Citra Bersinar in setting operational costs see estimates from the directors for direct and indirect expenses, this affects income earnings because the costs incurred exceed the policies set.
PENGARUH LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN Annisa Albi Attahiriah; Acep Suherman; Ade Sudarma
SIMAK Vol 18 No 02 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v18i02.124

Abstract

This study aims to determine the effect of liquidity on dividend policy in industrial sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. This research was conducted using quantitative methods using associative methods. The population in this study consisted of financial statements of industrial companies 2016-2018 as many as 45 companies and sampled as many as 11 companies with 33 financial statements. Sampling in this study is by purposive sampling technique. Data analysis techniques used are the classical assumption and regression tests. The results in this study indicate: The variable taken is dividend policy while the independent variable is liquidity. The results showed that partially the liquidity variable had a negative effect on dividend policy with a t value of -4.095 <2.042 with a significant value of 0.000 <0.05, it could be interpreted that liquidity had a negative effect on dividend policy on companies in various industry sectors listed on the Stock Exchange Indonesia for the period of 2016-2018.
Pengaruh Perputaran Modal Kerja Terhadap Likuiditas Perusahaan Jasa Sub Sektor Property, Real Estate Dan Kontruksi Bangunan Idham Saputra; Andir Indrawan; Ade Sudarma
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 2 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.91 KB) | DOI: 10.31539/budgeting.v1i2.803

Abstract

The purpose of this study was to determine the effect of working capital turnover on liquidity (Current Ratio) in the Property, Real Estate and Construction Sub Sector Services company. This research uses associative hypothesis research type. The research method used is quantitative. The sample in this study were 6 Property, Real Estate and Construction Sub Sector Services companies listed on the Indonesia Stock Exchange in the 2013-2018 period. Sampling with the type of nonprobability sampling with purposive sampling technique. The data analysis technique used is the normality test and the partial hypothesis test (t test). The results of the research, the partial hypothesis test results (t test) can be seen the t-count of the variable working capital turnover (X) of -3,735 with a significant level of 0.001, meaning that the working capital turnover has a negative effect on liquidity and the significant value shows a significant effect. In conclusion, working capital turnover has a negative effect on liquidity because of uncertain income. The higher the liquidity value, the higher the value of current assets which will also be directly proportional to the sales results. Working capital turnover is not always directly proportional to liquidity. Keywords: Working Capital Turnover, Accounts Receivable Turnover, Liquidity.
Pencegahan Kecurangan Melalui Audit Internal Resi Gustiani Putri; Ismet Ismatullah; Ade Sudarma
BUDGETING : Journal of Business, Management and Accounting Vol 2 No 2 (2021): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v2i2.1747

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa signifikan pengaruh audit internal terhadap pencegahan kecurangan pada CV. Agung Mas Motor Kota Sukabumi. Jenis data yang digunakan dalam penelitian ini adalah data primer yang diperoleh melalui survei lapangan dengan menggunakan kuisioner yang didistribusikan ke responden. Metode analisis data menggunakan Struktur Equation Modeling SEM-PLS dengan Program WarpPLS 5.0. Hasil penelitian ini menunjukan bahwa nilai β adalah sebesar 0,56 dan nilai signifikansi sebesar <0,01. Pengaruh audit internal terhadap pencegahan kecurangan adalah sebesar 32%, sedangkan sisanya 68% dipengaruhi oleh faktor lain yang tidak diteliti oleh peneliti. Simpulan, secara parsial terdapat hubungan yang positif dan signifikan antara Audit Internal terhadap Pencegahan Kecurangan. Kata Kunci: Audit Internal, Kecurangan, Pencegahan
Sisa Hasil Usaha Koperasi Melalui Modal Sendiri Saripah Saripah; Mumu M. Fadjar; Ade Sudarma
BUDGETING : Journal of Business, Management and Accounting Vol 2 No 2 (2021): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v2i2.1754

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh modal sendiri terhadap sisa hasil usaha Koperasi Citra Utama Kecamatan Cibadak Kabupaten Sukabumi tahun 2015-2018. Penelitian ini menggunakan tipe penelitian hipotesis asosiatif dengan pendekatan kuantitatif. Variabel yang akan digunakan dalam penelitian ini adalah modal sendiri sebagai variabel bebas (Independent Variabel) dan Sisa Hasil Usaha (SHU) sebagai variabel terikat (Dependent Variabel). Hasil penelitian menunjukkan bahwa nilai thitung 5.143 > tabel 2,015 dan nilai signifikannya (sig) 0,000 < 0,05. Simpulan, secara parsial modal sendiri berpengaruh signifikan terhadap sisa hasil usaha. Modal sendiri yang terjadi pada perusahaan mampu memberikan kontribusi bagi sisa hasil usaha (SHU) koperasi. Kata Kunci: Modal Sendiri, Sisa Hasil Usaha (SHU)
Pengaruh Stres Tekanan Ketaatan Terhadap Pencegahan Kecurangan Akuntansi Julieta Amartya Putri; Ismet Ismatullah; Ade Sudarma
Jurnal Akuntansi UMMI Vol. 2 No. 1 (2021): : Jurnal Akuntansi UMMI
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v2i1.1355

Abstract

The aim of this study determines the influence of stress obedience pressure on accounting fraud prevention. The variables used in research are stress obedience pressure and accounting fraud prevention. The data used is the primary data collected through questionnaires dissemination. Research samples were obtained by 36 people who work on BJB bank of Sukabumi branch with nonprobability sampling methods and saturated sampling technique. Data analysis method used the Structure of the SEM-PLS with WarpPLS Program 5.0. Based on research results : (1) Stress Obedience Pressure affect to Accounting Fraud Prevention, indicated by β = -0,485 and significant value of 0,001. (2) Based on the hypothetical test it shows that Stress Obedience Pressure affect to Accounting Fraud Prevention by 23% the remaining 77% is affected by other unstudied factors in this research.
Analisis Break Even Point Sebagai Alat Profit Planning Pada Hotel Wijaya Sukabumi Moch Yusuf Guntara Maulidin; Andri Indrawan; Ade Sudarma
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1398

Abstract

This research is based on the importance of the management of a company and to know the implement of break event point analysis and the margin of safety in which to study and explore the relationship between costs, profits, and volume of activities. This study aims to determine the break event point approach and the margin of safety as a basis in profit planning. The variables used in this study are Break Event Point and Margin of Safety. The population and sample used are social conditions consisting of three components; places, actors, and activities, with a sampling technique using purposive sampling. Resource persons in the study are the owners, managers, and accountants. This research uses a qualitative method with a descriptive approach. Based on the results of research that Hotel Wijaya in 2018 and 2019 has reached the level of break even point. Margin of safety for 2016 was 41%, in 2017 it was 21%, in 2018 it was 39% and in 2019 it was 35%, while in 2020 Hotel Wijaya planned profit with a percentage of 10% with a total of 104,764,000. Thus, to obtain the profit the Wijaya Hotel must be able to rent out rooms with sales of Rp 355,832,589 with as many as 4,211 units sold. So it can be concluded that the growth of assets and leverage only affects 1.4% of the dividend policy and the rest is influenced by other factors not examined in this study. Keywords: Break Even Point, Profit Planning
PENGARUH BIAYA BAHAN BAKU DAN HARGA JUAL TERHADAP LABA PADA HOME INDUSTRI SARI BUMI Rendi Heryandi; Evi Martaseli; Ade Sudarma
Jurnal Ilmu Akuntansi Vol 5 No 1 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine whether or not there is an effect of raw material costs, selling prices on profits that arise due to the increase in soybean raw materials in the market, this research is a quantitative study. Raw materials are costs that must be incurred by a company in order to obtain raw materials for later use in the production process. The selling price is the price determined and charged to consumers which is obtained or calculated from the entire cost of the production process plus non-production costs plus the profit expected by the company. The profit that the company hopes for is a benchmark for the company to see how well the company is performing for the sake of the company's survival. The company in this study is a manufacturing company where the company is a company that produces raw materials until the materials are ready for sale. This company produces tofu which is made from soybeans. The population taken in this study is the purchase of raw materials which are included in production costs and profit and loss statements at the company as many as 72 samples. The sample in this study is the cost of raw materials, selling price and income statement financial data taken for 6 years. The data analysis technique used in this study uses inferential statistics or also often referred to as inductive statistics. The research data is secondary data in the form of financial statements owned by the company in 2015-2021. The results of this study conclude that the cost of raw materials and selling prices partially have a significant effect on profits. The cost of raw materials has a significant effect on profit. The selling price partially affects the profit.