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All Journal Journal of Economic, Bussines and Accounting (COSTING) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) BALANCE Jurnal Akuntansi dan Bisnis BALANCE: Economic, Business, Management and Accounting Journal JAZ: Jurnal Akuntansi Unihaz Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Bina Akuntansi Jurnal Syntax Transformation BUDGETING : Journal of Business, Management and Accounting Jurnal Ekonomi Bisnis Dan Industri (EBI)
Indrawan, Andri
Universitas Muhammadiyah Sukabumi
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Perkembangan Likuiditas Perusahaan Berdasarkan Perputaran Kas Muhammad Fakhri Ikhsan; Andri Indrawan; Tina Kartini
BUDGETING : Journal of Business, Management and Accounting Vol 2 No 1 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v2i1.784

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh perputaran kas terhadap likuiditas (current ratio) pada perusahaan sub-Sektor Farmasi yang terdaftar di Bursa Efek Indonesia periode 2012-2018. Metode penelitian yang digunakanndalam penelitian ini adalah kuantitatif. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah nonprobability sampling dengan teknik purposive sampling. Teknik analisis data yang digunakan adalah uji normalitas dan uji hipotesis parsial (uji t). Hasil penelitian menunjukkan bahwa uji hipotesis parsial (uji t) memperoleh nilai thitung dari variabel perputaran kas (X) sebesar -2,095 dengan tingkat signifikan 0,044. Nilai thitung 2,095 > ttabel 2,036, dapat diartikan bahwa Ha diterima dan Ho ditolak, artinya perputaran kas berpengaruh terhadap current ratio perusahaan dan nilai signifikan 0,044 < 0,05, menunjukan pengaruh yang signifikan. Simpulan, perputaran kas berpengaruh negatif terhadap likuiditas (current ratio) pada perusahaan sub-Sektor Farmasi yang terdaftar di Bursa Efek Indonesia periode 2012-2018. Kata Kunci: Likuiditas, Perputaran Kas
Pengaruh Perputaran Kas terhadap Profitabilitas Perusahaan Sub Sektor Makanan dan Minuman Gianti Ajeng Cahyani; Andri Indrawan; Tina Kartini
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 2 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (594.618 KB) | DOI: 10.31539/budgeting.v1i2.796

Abstract

This study aims to determine the effect of cash turnover on the profitability of food and beverage sub-sector companies listed on the IDX. The study was conducted using quantitative methods using an associative approach. Samples were taken by purposive sampling technique. The data collected is secondary data with classical assumption test analysis techniques, multiple linear regression analysis, and hypothesis testing. The results showed that cash turnover partially had a negative effect on profitability with t test results of -2.666 with a significant value of 0.012. T-value of -2.666 <ttable 2.034, can be interpreted that Ha is accepted and Ho is rejected, meaning that cash turnover affects the company's ROA and a significant value of 0.012 <0.05, indicating a significant effect. Conclusion, cash turnover has a negative effect because the size of the profitability (ROA) is not influenced by cash turnover. Sometimes when cash turnover increases, the profitability of the company is actually smaller than the previous year, because profitability is not only influenced by cash turnover, but can also be influenced by the accounts receivable turnover and inventory turnover Keywords: Cash Turnover and Profitability
PENGARUH PERTUMBUHAN DANA PIHAK KETIGA (DPK) DAN CAPITAL ADEQUACY RATIO TERHADAP RETURN ON ASSET Sri Rahayu, Anisa; Indrawan, Andri; Sudarma, Ade
Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2021): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v6i2.3871

Abstract

This study aims to determine the effect of the Capital Adequacy Ratio against Return on Assets. This research was conducted using quantitative methods with an associative approach. The population and sample in this study are the financial statements of conventional commercial banks for the 2015-2019 period. In this study sampling with purposive sampling technique. Data collection techniques used are secondary data. Data analysis techniques used are the classic assumption test, multiple linear regression analysis and hypothesis testing. The results showed that Third Party Funds had  no effect on ROA. Capital Adequacy Ratio (CAR) has a significant effect on Return on Assets (ROA) partially on banks that listed on the Indonesia Stock Exchange. Return on Assets is influenced by the Capital Adequacy Ratio of 41.3%. and 58.7% were influenced by other factors not examined in this study.
PENGARUH SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT TERHADAP EFEKTIVITAS PENGENDALIAN PIUTANG Siti Holisoh; Andri Indrawan; Ade Sudarma
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 8, No 2 (2020): November
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v8i2.4021

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sistem infomasi akuntansi penjualan kredit terhadap efektivitas pengendalian piutang pada PT. Mandala Multifinance TBK. Populasi dan sampel pada penelitian ini adalah 45 karyawan PT. Mandala Multifinance TBK. Teknik penelitian ini menggunakan uji asumsi klasik, analisis regresi linier berganda, uji hipotesis dan uji koefisien determinasi. Teknik pengumpulan menggunakan metode dokumentasi dan wawancara. Hasil penelitian menunjukan jumlah nilai sistem infomasi akuntansi penjualan kredit dengan koefisien regresi bertanda positif sebesar 0,997 hal tersebut menunjukkan setiap nilai sistem infomasi akuntansi penjualan kredit mengalami kenaikan satu satuan, maka akan meningkatkan efektivitas pengendalian piutang sebesar 0,997 hasil uji t (parsial) dapat diketahui bawa nilai sistem infomasi akuntansi penjualan kredit berpengaruh secara positif terhadap efektivitas pengendalian piutang pada PT. Mandala Multifinance Tbk dengan thitung 3,830 > ttabel 1,682.
Analysis of Jekdes Online Transportation Application System in Increasing Sales Profit of Jekdes Business Partners in Region 6 Sukabumi Regency Asep Saepul Gaos; Elan Eriswanto; Andri Indrawan
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 1 (2022): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i1.1687

Abstract

Technological developments are increasingly giving changes in the business world, especially in small-scale businesses. The presence of transportation Online in the form of an application that is a feature mobile phone called Jekdes, provides extraordinary assistance in making it easier for small traders to do business well and earn good profits. This study aims to analyze the transportation application system online Jekdesused by Jekdes business partners in increasing sales profit. The method used is qualitative research with descriptive and associative approaches. The results of the study show that there are weaknesses in the system used by Jekdes which is connected to partners so that business partners are not satisfied with the service from the application, the profit received is only slightly from sales through the Jekdes application, thus data analysis shows the profit received by the business partner of the village more manual systems than the results of the applications used.
Pengaruh Omzet Penjualan Terhadap Laba Sebelum Pajak UMKM Pada Kios Rista Cell Periode 2017-2019 Ridiana Febrianto; Andri Indrawan; Idang Nurodin
Jurnal Syntax Transformation Vol 1 No 08 (2020): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v1i8.127

Abstract

This study aims to determine the effect of sales revenue on MSME profit before tax on Rista Cell Kiosk, Jampang Kulon District. The population and sample in this study are financial statements namely sales revenue reports and earnings reports before taxes for the period of 2017 to 2019. This research technique uses the classic assumption test, multiple linear regression analysis and hypothesis testing. Data collection techniques using interviews, documentation, data realization (financial statements) and literature studies. After the data is collected, the test analysis in this study was carried out with the help of IBM SPSS 26 for Windows. The test results of multiple linear regression analysis show the equation Y = 89480865,970 + 9,493 which means that if the sales revenue is zero then there is an increase in profits by 89480865, whilst the positive revenue coefficient of sales is 9,493 means that every increase in sales revenue will increase profit by 9,493. While the partial test results (t) show the t(count) of the sales revenue variable (X) that is equal to 4.009 and the t(table) is 2.032245 then the t(count) is 4.099 > t(table) 2.032245 and the significant value is 0.000 < 0.05. As for the level of sales revenue effect on earnings before tax is categorized as weak, this is shown from the results of the coefficient of determination test with an R Square value of 0.331 or 33.1%. It can be concluded that sales revenue affects earnings before tax or the hypothesis is accepted
Pengaruh Total Debt Equity Ratio (DER) dan Total Asset Turnover (TATO) Terhadap Profitabilitas (ROE) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Rahmi Ambari; Andri Indrawan; Ade Sudarma
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 2 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (583.27 KB) | DOI: 10.31539/budgeting.v1i2.1086

Abstract

The purpose of this study is to determine the effect of Total Debt Equity Ratio (DER) and Total Asset Turnover (TATO) on Profitability (ROE) in Manufacturing Companies listed on the IDX. The research method used is quantitative, with associative approaches. The sampling technique used in this study was nonprobability sampling with purposive sampling technique. The data analysis technique used in this study is the normality test and partial test (t test). The results of the partial test (t test) show that the tcount of variables The total debt equity ratio (DER) is 1.660 with a significant level of more than 0.05, which is 0.105 (0.105> 0.05), tcount = 1.660 <table = 2014, then Ho is accepted and Ha is rejected, which means that the Total debt equity ratio does not have a significant effect on profitability (ROE) and tcount of the variable Total asset turnover (TATO) of 3,341 with a significant level of less than 0.05 which is 0.002 (0.002 <0.05). Tcount = 3,341> t table = 2014. The results of this study show that partially only total asset turnover has an effect on profitability (ROE). Keywords : Total Debt Equity Ratio (DER), Total Asset Turnover (TATO), Return on Equity (ROE)
Analisis Break Even Point Sebagai Alat Profit Planning Pada Hotel Wijaya Sukabumi Moch Yusuf Guntara Maulidin; Andri Indrawan; Ade Sudarma
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1398

Abstract

This research is based on the importance of the management of a company and to know the implement of break event point analysis and the margin of safety in which to study and explore the relationship between costs, profits, and volume of activities. This study aims to determine the break event point approach and the margin of safety as a basis in profit planning. The variables used in this study are Break Event Point and Margin of Safety. The population and sample used are social conditions consisting of three components; places, actors, and activities, with a sampling technique using purposive sampling. Resource persons in the study are the owners, managers, and accountants. This research uses a qualitative method with a descriptive approach. Based on the results of research that Hotel Wijaya in 2018 and 2019 has reached the level of break even point. Margin of safety for 2016 was 41%, in 2017 it was 21%, in 2018 it was 39% and in 2019 it was 35%, while in 2020 Hotel Wijaya planned profit with a percentage of 10% with a total of 104,764,000. Thus, to obtain the profit the Wijaya Hotel must be able to rent out rooms with sales of Rp 355,832,589 with as many as 4,211 units sold. So it can be concluded that the growth of assets and leverage only affects 1.4% of the dividend policy and the rest is influenced by other factors not examined in this study. Keywords: Break Even Point, Profit Planning
Pengaruh Leverage Dan Arus Kas Terhadap Kinerja Keuangan M Alfiandri Setiawan; Andri Indrawan; Venita Sofiani
COSTING : Journal of Economic, Business and Accounting Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i2.2655

Abstract

The purpose of this study was to determine the effect of leverage and cash flow on financial performance. The research method used in this research is using quantitative methods with descriptive and associative approaches. The population and sample in this study are the financial statements of 23 trading companies in the manufacturing sector listed on the Indonesia Stock Exchange for the 2015-2020 period. This research technique uses classical assumption test, multiple linear regression analysis, hypothesis testing and coefficient of determination test. The collection technique used documentation and interview methods. The results showed that leverage had no partial effect on ROA and cash flow had no partial effect on ROA. Simultaneously, leverage and cash flow affect profitability. Keywords : Leverage, Cash Flow, Financial Performance
PENGARUH LABA DAN ARUS KAS TERHADAP FINANCIAL DISTRES S Sri Islami Rahayu; Acep Suherman; Andri Indrawan
Jurnal Ilmu Akuntansi Vol 4 No 1 (2021): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v4i1.2089

Abstract

This study aims to examine the effect of profit and cash flow on Financial distress. The vaiabels used in this study are profit, cash flow, and Financial distress. This research was conducted using quantitative methods with an associative approach. The population in this study is the annual manufacturing company financial statements listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period asmany as 30 company’s. The sampling technique uses nonprobability sampling method with purposive sampling technique. The analysis technique used in this study is the descriptive statistics, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear regression analysis, t test, F test, and the coefficient of determination test. With the results of profit has an effect on financial distress with a significance of 0,006 < 0,05 and tcount > ttabel (2,928 > 2,034), cash flow does not effect financial distress with a significance of 0,053 > 0,05 and tcount < ttabel (-2,066 < 2,034) and profit and cash flow simultaneously effect financial distress with a significance of 0,005 < 0,05 and Fcount 6,173 > Ftabel 3,29.
Co-Authors Acep Suherman Ade Sudarma Ade Sudarma Asep Saepul Gaos Elan Eriswanto Gianti Ajeng Cahyani Hendra Tanjung Hendri Anto Idang Nurodin M Alfiandri Setiawan Moch Yusuf Guntara Maulidin Muhammad Fakhri Ikhsan Rahmi Ambari Ridiana Febrianto Sakti Alamsyah Siti Holisoh Sri Islami Rahayu Sri Rahayu, Anisa Sudarma, Ade Tina Kartini Venita Sofiani