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All Journal Jurnal Ilmiah Bisnis dan Ekonomi Asia Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ekonomi Accounting Research Unit (ARU JOURNAL) Widyagama National Conference on Economics and Business (WNCEB)

Aditya Hermawan

Institut Teknologi dan Bisnis Asia Malang

Author-ID : 3323292

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 9 Documents Claim Missing Document

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Title

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

Co-Authors Alfi Yulianto Dimas Wahyu Prasetyo Eva Zulaicha Aisyah Putri Galang Dwi Saputro halimatus sadiyah ibnu Fakiffillah Purnomo Wiwik Fitria Ningsih

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