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DEBT TO EQUITY RASIO, TOTAL ASSETS TURNOVER, RETURN TERHADAP SAHAM LQ 45 Gytha Nurhana Dhea Praadha Gitama; Widya Jati Lestari; Safitri Akbari
Jurnal EBI Vol 1, No 1 (2019): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Catur Insan Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v1i1.10

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh debt to equity rasio (DER), total assets turnover (TAT) dan return saham terhadap harga saham pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan pada perusahaan yang termasuk dalam daftar LQ45 di Bursa Efek Indonesia tahun 2010 – 2017.  Populasi dalam penelitian ini adalah perusahaan yang masuk dalam daftar LQ45 di Bursa Efek Indonesia (BEI) tahun 2010 – 2017. Dalam pemilihan sampel, penelitian ini menggunakan metode purposive sampling, dimana jumlah sampel yang diperoleh dalam penelitian ini adalah 5 perusahaan. Variabel dependen penelitian ini adalah harga saham dan variabel independen terdiri dari to equity rasio (DER), total assets turnover (TAT) dan return saham. Pengujian menggunakan analisis regresi linear berganda. Berdasarkan hasil pengujian data, diperoleh bahwa secara uji simultan debt to equity rasio (DER), total assets turnover (TAT) dan return saham berpengaruh signifikan terhadap harga saham. Secara parsial, debt to equity rasio (DER) dan total assets turnover (TAT) yang berpengaruh signifikan terhadap harga saham, sedangkan return saham tidak berpengaruh terhadap harga saham. Penelitian ini dapat berkontribusi terhadap ilmu pengetahuan dalam bidang ekonomi khususnya dan bidang pendidikan pada umumnya. Kata kunci: DER, TAT, Return Saham, Harga Saham
Rancang Bangun Aplikasi Akuntansi Pinjaman Anggota Koperasi Kencana Cirebon Safitri Akbari; Suwandi Suwandi; Turini Turini; Willy Eka Septian
JDMIS: Journal of Data Mining and Information Systems Vol. 1 No. 2 (2023): August 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/jdmis.v1i2.1676

Abstract

One of the activities in the Employee Cooperative is to provide credit loans to its members, in accordance with one of the goals of the Cooperative establishment, namely to provide welfare for members. The purpose of this research is to make a loan accounting application for members of the Kencana Cooperative, Cirebon City. The object of this research is the Kencana Cooperative, which is a cooperative owned by the National Population and Family Planning Agency (BKKBN) of Cirebon City. Data collection techniques that the author uses in this study are interviews, observation and literature study. Applications made using PHP programming (Hypertext Preprocessor) while for data storage using MySQL database. This research is very useful for the Kencana Cooperative of Cirebon City, because it can produce an accounting application that can be used as an internal control tool in terms of recording loans for cooperative members. This application can record all cooperative employee loan activities. The limitation of this research is that this application has not been able to make financial reports of the Kencana Cooperative, such as the Balance Sheet and Profit and Loss Statements. This research can contribute to the author, the Kencana Cooperative and the readers. This research focuses on the field of computerized accounting, so that writers and readers can add insight in the field of computerized accounting
EVALUASI PENERAPAN SISTEM AKUNTANSI DANA KAS KECIL PADA PT. SUNGAI BUDI CIREBON Amroni Amroni; Safitri Akbari; Suwandi Suwandi; Turini Turini; Jesica Laura Kristiani
Jurnal EBI Vol 5, No 2 (2023): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v5i2.180

Abstract

This research aims to determine petty cash management at PT. Sungai Budi Cirebon Branch and to find out the internal controls applied to the management of petty cash funds at the company. Research conducted at PT. Sungai Budi Cirebon Branch uses a research method related to petty cash funds, namely the imprest fund method. The results of this research are PT. Sungai Budi Cirebon Branch has implemented petty cash fund management (using the imprest fund method) in accordance with applicable accounting standards. This research still has several limitations in the field of internal control, namely cash disbursement transaction documents have not been stamped "Paid", have not used printed serial numbered forms, and there is no formation of an organizational unit to check internal control activities. This research has contributed to lecturers and students majoring in computerized accounting. The resulting contributions include providing direct practical understanding to students regarding internal control of petty cash funds in companies, using the imprest fund method. The novelty of this research is the implementation of daily cash taking reports carried out by the management for petty cash cashiers.Keywords: Evaluation, Implementation, System, Accounting, Funds, Petty Cash.