p-Index From 2019 - 2024
0.562
P-Index
This Author published in this journals
All Journal CAHAYA AKTIVA
Claim Missing Document
Check
Articles

Found 3 Documents
Search

PENGARUH RETURN ON INVESMENT DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM PADA PERUSAHAN YANG TERDAFTAR DI LQ45 PERIODE TAHUN 2015-2017 Dwi Oktaviana; Gesty Ernestivita; Dwi Budiadi
CAHAYA AKTIVA Vol 9, No 2 (2019): SEPTEMBER 2019
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (886.403 KB) | DOI: 10.47047/ca.v9i2.57

Abstract

This research was conducted to analyze the effect of Return on Investment and Debt to Equity Ratio on stock prices in companies listed in the LQ45 for the period 2015-2017. The financial ratios examined are Return on Investment and Debt to Equity Ratio as independent variables and stock prices as the dependent variable. The samples used in this research are companies listed in the LQ45 period 2015 - 2017. The statistical method used in this research is a multiple regression method. The results of this research indicate that the ratio of Return on Investment and Debt to Equity Ratio is statistically simultaneously significant effect on stock prices. While statistically partial Debt to Equity Ratio ratio does not have a significant effect on the price of shares to be traded on the stock.Keywords: Return on Investment (ROI), Debt to Equity Ratio (DER), Stock Price.
IMPLEMENTASI PENGGUNAAN SISTEM INFORMASI AKUNTANSI UMKM DALAM MENGHADAPI REVOLUSI INDUSTRI 4.0 Eny Tiara Rahmawati; Subagyo Subagyo; Dwi Budiadi
CAHAYA AKTIVA Vol 9, No 2 (2019): SEPTEMBER 2019
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (998.387 KB) | DOI: 10.47047/ca.v9i2.58

Abstract

The presence of an Accounting Information System for Micro, Small, and Medium Enterprises (MSMEs) is one of the means to compile various reports that are indispensable for MSMEs to produce efficient and valid reports. The purpose of this research is to be able to find out the results of the implementation of an Accounting Information System in the era of the industrial revolution 4.0 on ikat weaving. This research only uses one respondent, namely AAM Putra Kota Kediri.This type of research conducted using case studies. In the method of data collection, this study uses interviews, observation, and documentation. Data analysis method used by the writer is descriptive analysis method with a qualitative approach.The results of data analysis and discussion of this study indicate that the aplication and readiness of the use of SIA is still not in line with the industrial revolution. Starting from recording the sales system and also the purchase. This study also shows the lack of employees or accounting department personnel in recording their books, due to lack of human resources and capital resources.Keywords: Accounting Information Systems, MSMEs, Industrial Revolution 4.0
PENGARUH TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSETS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016 Andreas Febry Wijaya; Gesty Ernestivita; Dwi Budiadi
CAHAYA AKTIVA Vol 9, No 2 (2019): SEPTEMBER 2019
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (913.509 KB) | DOI: 10.47047/ca.v9i2.55

Abstract

This study aims to determine the effect of total assets on return on assets (ROA) on manufacturing companies listed on the Indonesia Stock Exchange. The year chosen by researchers was 2014-2016. Data obtained through documentation, which is collecting data annual reports and financial statements of the company. The method used by the authors in this study is a quantitative method. This method is called the quantitative method because the research data are numbers and analysis. The population of manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016 was 144 companies while the sample used in this study was 77 companies. The data analysis technique used is simple regression, classic assumption test, t test, coefficient of determination. The author processes data using SPSS16. Based on the results of the study showed the total assets turnover was able to influence return on assets by 11.6% while the remaining 88.4% was influenced by other variables not examined in this study.Keywords: total asset turnover (TATO), return on assets (ROA)