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Faktor-Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Alfi Yulianto; Aditya Hermawan
Accounting Research Unit (ARU Journal) Vol 2 No 1 (2021): Accounting Research Unit (ARU JOURNAL)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

The purpose of this study was to identify and analyze the factors that affect the profitability of manufacturing companies listed on the Indonesia Stock Exchange. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. The choice of a manufacturing company because this company has a high profitability ratio (ROA), this means that the company in obtaining high profitability is influenced by many factors. While the selection of the period 2017 - 2019 as a sample because it can describe the relatively new conditions in the Indonesian capital market. The sampling technique used is the purposive sampling method, the type of judgment sampling, namely the sample is selected using certain considerations that are tailored to the research objectives or research problems developed. The source of data used in this study is secondary data derived from the sample company's financial statements obtained from the Indonesia Stock Exchange through its official website, namely www.idx.co.id and previous research reports that support this research. the current ratio hypothesis is not accepted, which means that the current ratio has no effect on return on assets. This is because a current ratio that is too high indicates an excess of idle current assets, so it is not good for the company's profitability because current assets generate lower returns than fixed assets. Debt to total asset ratio is not accepted, which means debt to total asset ratio has no effect on return on assets. This is due to the small portion of the debt to total asset ratio, causing a small amount of loan capital used to generate profitability for the company. Sales growth is not accepted, which means that sales growth has no effect on return on assets. This is due to the lack of increasing sales growth from year to year, causing the company's profitability to be low.

Faktor-Faktor Yang Memengaruhi Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Galang Dwi Saputro; Aditya Hermawan
Accounting Research Unit (ARU Journal) Vol 2 No 1 (2021): Accounting Research Unit (ARU JOURNAL)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

This study aims to determine the effect of managerial ownership, institutionalownership, sales growth, and firm size on dividend policy. The object of this researchis the food and beverage sector manufacturing companies listed on the Indonesia StockExchange for the period 2017-2019. The research population is a manufacturingcompany in the food and beverage sector in 2017-2019. According to Bahri (2018;51)the sample is part of the population taken from certain ways that also have certaincharacteristics. The method of determining the research sample is purposive sampling.Purposive sampling is a sample selection technique based on certain criteria with theaim of providing maximum information (Bahri, 2018; 66). The existence of institutionalownership serves to monitor the performance of management by outsiders, while theportion of managerial ownership which is also a shareholder tries to maximize itsperformance. The growth of the sales rate shows that the company's profit is increasing.Dividends distributed to investors come from the company's profits so that withincreased sales, the profits earned by the company also increase and the dividendsdistributed also increase. The size of the company is accepted, which means that thesize of the company affects the dividend policy.

Persepsi Pengguna Terhadap Penggunaan Aplikasi Komputer Akuntansi Zahir Accounting Dalam Pelaporan Keuangan Aditya Hermawan
Accounting Research Unit (ARU Journal) Vol 2 No 2 (2021): Accounting Research Unit (ARU JOURNAL)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Penelitian ini bertujuan untuk mengetahui persepsi pengguna dalam menyusunlaporan keuangan dengan menggunakan aplikasi komputer akuntansi yang adapada saat ini, yakni Zahir Accounting. Penelitian ini menggunakan metodetindakan kelas dimana para responden akan diberi contoh kasus untuk membuatlaporan keuangan dengan menggunakan aplikasi komputer akuntansi tersebut.Responden dalam penelitian ini adalah mahasiswa Program Studi Akuntansi padaPerguruan Tinggi di Kota Malang sebanyak 67 orang yang terbagi menjadi 3 kelas.Pelaksanaan Tindakan Kelas dilakukan sepanjang Bulan Agustus 2021. Respondendiminta untuk menyusun Laporan Keuangan dengan menggunakan aplikasikomputer akuntansi berupa Zahir Accounting Enterprise versi 6.0. Kemudian paraResponden diminta untuk mengisi Formulir Kuisioner penilaian terhadappenggunaan aplikasi komputer akuntansi tersebut.Penelitian ini menyimpulkanbahwasanya para pengguna memiliki persepsi yang baik terhadap aplikasikomputer akuntansi Zahir Accounting enterprise Versi 6.0 dengan segalakeunggulan yang dimiliki

Faktor – Faktor Yang Memengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Periode Tahun 2014–2018 Aditya Hermawan; Eva Zulaicha Aisyah Putri
Accounting Research Unit (ARU Journal) Vol 3 No 1 (2022): Accounting Research Unit (ARU JOURNAL)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol3iss1pp11-20

Peneliti mengambil objek penelitian ini dikarenakan perusahaan makanan dan minuman bersifat non-siklikal, yang mana sektor ini akan tetap stabil meskipun keadaan ekonomi sedang inflasi. Penelitian ini bertujuan untuk mengetahui faktor– faktor yang memengaruhi nilai perusahaan pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI periode tahun 2014–2018. Hasil penelitian ini yaitu, profitabilitas berpengaruh terhadap nilai perusahaan, leverage tidak berpengaruh terhadap nilai perusahaan dan kebijakan dividen tidak berpengaruh terhadap nilai perusahaanProfitabilitas

SALURAN MEDIA DIGITAL (DIGITAL MEDIA CHANNELS) YANG EFISIEN DAN EFEKTIF BAGI USAHA MIKRO, KECIL DAN MENENGAH (UMKM) Aditya Hermawan
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

AbstrakPenelitian ini bertujuan untuk mengetahui saluran media digital (digital media channels) yang efisien dan efektif bagi Usaha Mikro, Kecil dan Menengah (UMKM) di provinsi Jawa Timur. Penelitian ini dilakukan terhadap 1.308 UMKM yang berdomisili diprovinsi Jawa Timur. Data diambil dengan menggunakan metode survey. Adapun instrumen penelitian yang digunakan adalah kuisioner secara online kepada sepanjang bulan Juni 2021 hingga bulan Agustus 2021. Data dianalisis dengan menggunakan Analisis Deskriptif. Hasil yang diperoleh adalah Sosial Media Marketing (SMM) merupakan Saluran Media Digital yang efisien dari segi biaya, efisien dari waktu serta efektif dari segi perolehan order penjualan bagi UMKM di provinsi Jawa Timur. Dapat disimpulkan bahwasanya efisiensi dan efektivitas Saluran Media Digital dapat dilihat pada seberapa banyak pengguna yang menggunakannya sehingga menjadi pasar yang potensial bagi UMKM untuk memasarkan produknya.Kata Kunci: Strategi digital marketing, Saluran Media Digital, UMKM Abstract This research aims to find out digital media channels that are efficient and effective for Micro, Small and Medium Enterprises (SMEs) in East Java province. This study was conducted on 1,308 MSMEs domiciled in East Java. The data was taken using the survey method. The research instrument used is an online questionnaire throughout June 2021 to August 2021. Data is analyzed using Descriptive Analysis. The result obtained is Social Media Marketing (SMM) is a Digital Media Channel that is efficient in terms of cost, time efficient and effective in terms of obtaining sales orders for SMEs in East Java province. It can be concluded that the efficiency and effectiveness of Digital Media Channels can be seen in how many users use it so that it becomes a potential market for MSMEs to market their products.Keywords: Digital marketing strategy, Digital Media Channels, SMEs

Profitabilitas, Ukuran Perusahaan, Dan Struktur Modal Terhadap Nilai Perusahaan Dimas Wahyu Prasetyo; Aditya Hermawan
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 1 (2023): Article Research Volume 6 Number 1, Januari 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i1.1003

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh profitabilitas, ukuran perusahaan dan struktur modal terhadap nilai perusahaan di perusahaan property dan real estate yang terdaftar di BEI (Bursa Efek Indonesia) periode 2019-2021. Peneliti mengambil profitabilitas karena ingin mengetahui seberapa pengaruh di periode sekarang, ukuran perusahaan karena ingin mengetahui seberapa penting investor melihat aset entitas dan struktur modal apakah entitas dapat mengelola hutang dengan baik di periode 2019-2021. Populasi yang diperoleh dalam penelitian ini sebanyak 64 entitas. inresearch adalah perusahaan property dan real estate yang tercatat di BEI (Bursa Efek Indonesia) periode 2019-2021 dan sampel yang diperoleh adalah 16 perusahaan. Metode pengambilan sampel yang digunakan dalam penelitian adalah "purposive sampling". Jenis penelitian ini adalah penelitian kuantitatif. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Sumber data penelitian adalah data sekunder yang diperoleh dari laporan keuangan tahunan. Analisis data yang digunakan adalah regresi linier berganda, koefisien uji determinantion, autokorelasi dan uji hipotesis. Hasil penelitian menunjukkan bahwa ukuran perusahaan (SIZE) berpengaruh terhadap nilai perusahaan (Price Book Value) pada perusahaan property dan real estate yang terdaftar di BEI (Bursa Efek Indonesia), profitabilitas (ROA) dan struktur modal (DER) tidak berpengaruh terhadap nilai perusahaan (Price Book Value) pada perusahaan property dan real estate yang tercatat di BEI (Bursa Efek Indonesia).

PERSEPSI PENGGUNA APLIKASI AKUNTANSI MYOB, ZAHIR ACCOUNTING DAN JURNAL DALAM MENYUSUN LAPORAN KEUANGAN Aditya Hermawan; Wiwik Fitria Ningsih
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 17 No 2 (2023): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v17i2.1165

This research provides a deep understanding of the experience and preferences of users of accounting applications such as MYOB, Zahir, and Jurnal. In this study, a class action method was used that involved respondents in dealing with examples of cases of preparing financial statements. For this purpose, respondents will use the accounting computer application Zahir Accounting Enterprise Version 6.0, MYOB version 18, and also access the journal through www.jurnal.id. This research involved 79 MSME actors operating in Malang City, East Java Province, and they were divided into three classes. The implementation of Class Actions takes place over a two-month period, starting from April to May 2023. In data analysis, a descriptive statistical analysis method is used that involves manual calculation of the score of each answer given by respondents. It is concluded that each accounting computer application has advantages and disadvantages in certain aspects. Zahir tends to score well in the categories of "Easy to operate on various devices" and "Additional Presentation of Supporting Information that is easy to understand," indicating ease of use across devices and good presentation of information.

PROFIT GROWTH, LIQUIDITY, AND PROFITABILITY ON PROFIT QUALITY ibnu Fakiffillah Purnomo; Aditya Hermawan
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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

Profit quality is very important information related to the company's financial health. The research aims to assess and describe the effect of profit growth, liquidity and profitability on profit quality. Research includes quantitative research. Research materials using food and beverage manufacturing companies on the Indonesia Stock Exchange for the 2019-2021 period. The sample used 19 companies. Multiple linear regression is a technique used in data analysis. The results prove that profit growth and liquidity do not affect profit quality, while profitability affects profit quality. This research is used as a helper for entities and external parties in order to determine the quality of profit in an entity.

PROFITABILITY, LIQUIDITY, COMPANY SIZE TO DIVIDEND POLICY halimatus sadiyah; Aditya Hermawan
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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

Intense competition between companies encourages every company to always want to strengthen their financial position. Increasing capital is one way for companies to continue to survive in the current global economic situation. Therefore, the company seeks to attract many investors in the company's financing activities. The purpose of this study was to determine the effect of profitability, liquidity, and company size on dividend policy. This study uses a causal-acsesitive method, which is research that aims to determine the influence between variables. The research sample consisted of business groups registered with IDX in 2019-2021, using the purposive sampling method. Although there has been a lot of research done on the company's dividend policy, the results are mixed.

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