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All Journal Finansha: Journal of Sharia Financial Management Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Jurnal Maps (Manajemen Perbankan Syariah)
Widiawati Widiawati
UIN SUNAN GUNUNG DJATI BANDUNG
Economics, Econometrics & Finance Education Other

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PENGARUH PELUANG PERTUMBUHAN DAN RASIO PENGEMBALIAN AKTIVA TERHADAP PENAHANAN KAS PADA PT. INDOCEMENT TUNGGAL PRAKARSA, TBK. Syifa Fitria Hanifah; Widiawati Widiawati
Finansha: Journal of Sharia Financial Management Vol 1, No 1 (2020): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fsfm.v1i1.10049

Abstract

AbstractThis research is motivated by the importance of companies to conduct cash holding in order to maintain company liquidity. The availability of cash in the company can be used in operating activities or to pay company obligations. The availability of cash in the company can be relied on by several factors. Therefore, this study aims to analyze the factors that influence cash retention, namely company growth opportunities and company asset ratios. This article also uses descriptive methods and quantitative approaches, namely to describe the research results presented in numerical form. The data in this article is secondary data taken from the financial statements of PT. Indocement Tunggal Prakarsa, Tbk, and supported by a library and documentation studio, which is processed statistically and quantitatively. The results of this study concluded that both partially and simultaneously growth opportunities and asset opportunity ratios do not have a significant effect on cash retention of PT. Indocement Tunggal Prakarsa, Tbk. The contribution of the second variable is only 23.6%, that is, 76.4% of the retention of cash can be obtained by other factors outside of this study. The implication of this research is that PT. Indocement Tunggal Prakarsa, Tbk. in carrying out cash retention, other factors must be considered because if the available cash is not sufficient it will disrupt the company's operations. Keywords: Growth Opportunity, Return On Assets, Cash Holding. AbstrakPenelitian ini dilatarbelakangi oleh pentingnya perusahaan untuk melakukan penahanan kas (cash holding) guna menjaga likuiditas perusahaan. Ketersedian kas pada perusahaan dapat digunakan dalam kegiatan operasi maupun membayar kewajiban perusahaan. Ketersedian kas dalam perusahaan dipengaruhi oleh beberapa faktor. Oleh karena itu, penelitian ini bertujuan menganalisis faktor yang mempengaruhi penahanan kas yaitu peluang pertumbuhan perusahaan dan rasio pengembalian aktiva perusahaan. Artikel ini juga menggunakan metode deskriptif dan pendekatan kuantitatif, yakni untuk mendeskripsikan hasil penelitian yang datanya disajikan dalam bentuk numerik. Data pada artikel ini merupakan data sekunder yang diambil dari laporan keuangan PT. Indocement Tunggal Prakarsa, Tbk dan didukung dengan studi kepustakaan dan dokumentasi, yang diolah secara statistik dan kuantitatif. Hasil penelitian ini menyimpulkan bahwa baik secara parsial dan simultan peluang pertumbuhan dan rasio pengembalian aktiva tidak memiliki pengaruh yang signifikan terhadap penahanan kas PT. Indocement Tunggal Prakarsa, Tbk. Kontribusi kedua variabel hanya 23,6%, artinya sebesar 76,4% penahanan kas dipengaruhi oleh faktor-faktor lain diluar penelitian ini. Implikasi dari penelitian ini adalah PT. Indocement Tunggal Prakarsa, Tbk. dalam melakukan penahanan kas harus memperhatikan faktor lain karena jika kas yang tersedia tidak cukup akan mengganggu operasional perusahaan. Kata kunci: Peluang Pertumbuhan, Rasio Pengembalian Aktiva, Penahanan Kas
PENGARUH NET INCOME TERHADAP PENETAPAN KEBIJAKAN DEVIDEN PADA PT. PEGADAIAN PERSERO Widiawati Widiawati
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 3, No 1 (2021): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v3i1.12132

Abstract

Perusahaan atau entitas berdasarkan tujuannya terdiri dari perusahaan yang profit oriented dan non-profit oriented (social oriented). Bagi perusahaan yang profit oriented net income atau laba merupakan tujuan utama dari kegiatan operasional usahanya. Dimana dengan laba ini perusahaan bisa bertahan hidup, tumbuh dan berkembang, bahkan dengan laba ini perusahaan mampu menyediakan kekayaan bagi para pemegang sahamyna melalui pembayaran deviden. Dimana dengan pelaporan laba dan pembagian deviden ini perusahaan bisa menunjukan performa atau kondisi finansialnya. Penulisan artikel ini bertujuan untuk mengetahui pengaruh net income terhadap penentuan kebijakan deviden pada PT. Pegadaian (Persero). Metode yang digunakan adalah deskriptif kuantitatif, yang terdiri dari analisis deskriptif, regresi linear analisis korelasi pearson product moment, koefisien determinasi dan uji signifikansi. Hasil analisis menunjukan bahwa net income berpengaruh tetapi tidak signifikan terhadap kebijakan deviden. Kata kunci: Net Income dan deviden.
THE EFFECT OF OPERATING PROFIT MARGIN AND TOTAL ASSET TURN OVER ON RETURN ON ASSETS AT PT. ADHI KARYA (PERSERO) TBK. PERIOD 2012-2021 Widiawati Widiawati; Mila Badriyah; Puspa Miranti
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 5, No 1 (2023): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v5i1.25529

Abstract

AbstractThis research is motivated by the fluctuating value of Return On Assets, whereas it is well known that profitability is a measure of a company's success in managing a company. Therefore the researchers conducted a study that allegedly influenced Return On Assets, namely Operating Profit Margin and Total Asset Turn Over. The purpose of this study was to determine how much influence Operating Profit Margin (OPM) and Total Asset Turn Over (TATO) have on Return On Assets (ROA) partially and simultaneously. The method used in this research is descriptive method with a quantitative approach. The results of the study concluded that the test results of the analysis of the coefficient of determination of the Operating Profit Margin partially did not have a significant effect on Return On Assets of 6.7%. Meanwhile, Total Asset Turn Over has a partial but not significant effect on Return On Assets of 90.3%. Thus, Operating Profit Margin and Total Asset Turn Over simultaneously have an effect but not significant on Return On Assets of 95.9%.Keywords: Operating Profit Margin, Total Asset Turn Over, Return On Asset
Self Regulated Learning Mahasiswa pada Mata Kuliah Akuntansi Manajemen dan Biaya T. Tutut Widiastuti A; Tika Karlina Rachmawati; Widiawati Widiawati
Jurnal Maps (Manajemen Perbankan Syariah) Vol. 6 No. 2 (2023)
Publisher : Masoem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/maps.v6i2.696

Abstract

This research is to see the description of Self regulated learning Students of the Faculty of Islamic Economics and Business UIN Sunan Gunung Djati Bandung in the Management and Cost Accounting courses. The research method used is descriptive qualitative. This study shows that self-regulated learning if it is divided into 3 indicators, namely planning, implementation, and evaluation is good. As many as 61.35% of students have Self regulated learning seen in the questionnaire responses to the choices strongly agree and agree. Meanwhile 38.65% of students have not implemented Self regulated learning in Management and Cost Accounting courses. A total of 67.45% of students do planning (forethought), 62.20% carry out implementation (performance/valitional control), and 48.77% of students evaluate learning in Management and Cost Accounting courses.
Co-Authors Mila Badriyah Puspa Miranti Syifa Fitria Hanifah T. Tutut Widiastuti A Tika Karlina Rachmawati