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PENGARUH PERPUTARAN AKTIVA TETAP, HUTANG JANGKA PANJANG, DAN MODAL KERJA TERHADAP RETURN ON INVESTMENT Ubaidillah Dzaki Nabhan; Bambang Tutuko; Herwin Kurniawan
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 18 No 1 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v18i1.15007

Abstract

This study aims to find out how the relationship between fixed assets turnover, long term debt, and working capital to Return on Investment (ROI). The sample in this study was 35 data consisting of five transportation companies on the Indonesia Stock Exchange (IDX) from 2012-2018 using the purpose sampling method. Analysis of regression results was carried out after the model did not experience the symptoms of classical assumptions such as multicollinearity, autocorrelation, and heteroscedasticity. The research was processed using IBM SPSS Statistic software, 25,0. Based on the results of the study show that the fixed assets turnover partial shows a positive and significant value of the ROI with a value of tcount (10,699) > ttable (2,0395) and significance of 0,00 < 0,025. The next result shows that the partial long term debt negative and significant of the ROI with a value of tcount (-2,535) > -ttable (-2,0395) and significance of 0,016 < 0,025. Whereas, partially, significant working capital of the ROI positive and significant value with tcount (2,228) > ttable (2,0395) with a significance of 0,023 < 0,025. Simultaneously have a positive and significant effect of the ROI with Fcount (49,219) > Ftable (2,91) with a significant level of 0,000 <0,05. Keywords: Fixed Assets Turnover, Long Term Debt, Working Capital, Return on Investment
PELATIHAN AKUNTANSI DASAR UNTUK MENGEMBANGKAN HARD SKILL SISWA SMK Bambang Tutuko; Abdul Latif
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 5 No 3 (2022): APTEKMAS Volume 5 Nomor 3 2022
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/apts.v5i3.5029

Abstract

Vocational High School (SMK) students experience problems in learning and developing basic accounting knowledge along with understanding accounting concepts recently affected by the International Financial Reporting Standard (IFRS). There needs to be an understanding of financial statements that can be obtained through basic accounting training to improve basic accounting scientific abilities. Basic accounting training to improve students' hard skills can make it easier for students to upgrade their ability to analyze financial report data. This training at SMKN 25 provides basic accounting concepts so that students have a solid description and foundation to minimize the error rate of prospective accountants. Furthermore, this training activity aims to develop students' hard skills so that they can easily understand and apply basic accounting. Introduction and development of accounting knowledge through basic accounting training are needed to produce competent and credible accounting graduates.