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All Journal JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS)
Tutik Dwi Karyanti
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Economics, Econometrics & Finance

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ANALISIS KEMAMPUAN CURRENT RATIO, RETURN ON TOTAL ASSETS, DEBT TO TOTAL ASSETS, TOTAL ASSETS TURNOVER, DAN PRICE EARNING RATIO DALAM MEMPREDIKSI PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2013-2017 Frenita Damayanti Damayanti; Lardin Korawijayanti Korawijayanti; Tutik Dwi Karyanti
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 3, No 1 (2020): Vol 3 No 1 Mei 2020
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v3i1.1967

Abstract

This study aims to examine the effect of current ratio, return on total assets, debt to total assets, total asset turnover, and price earning ratio in predicting profit growth both simultaneously and partially. The sample in this study were 55 manufacturing companies listed on the Indonesia Stock Exchange during 2013-2017.The collected data will be processed and then analyzed using multiple linear regression. The test is carried out using the help of the SPSS for Windows program.The results of the analysis show that the current ratio, return on total assets, debt to total assets, total asset turnover, and price earning ratio simultaneously influence in predicting earnings growth. Partially, only return on total assets and total assets turnover has a significant effect on predicting earnings growth. The value of adjusted R square is 7,7%. This means that 7,7% of profit growth can be explained by independent variable (current ratio, return on total assets, debt to total assets, total asset turnover, and price earning ratio). While the remaining (92,3%) is explained by other variables or other causes.
FINANCIAL STATEMENT FRAUD DETECTION ANALYSIS IN FRAUD TRIANGLE PERSPECTIVE (Empirical Study in Manufacturing Companies in The Consumer Goods Industry Sub-Sector on the Indonesia Stock Exchange in 2018-2020) Siti Muariya; Tutik Dwi Karyanti; Maria Theresia Heni Widyarti
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 2 (2022)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v5i2.4059

Abstract

This study aims to determine the effect of financial targets, financial stability, external pressure, ineffective monitoring, and rationalization on fraudulent financial statements. The population in this study are the consumer goods industry sub-sector of the manufacturing companies sector listed on the Indonesia Stock Exchange for the 2018-2020 period. Samples were selected using a purposive sampling method. The analysis method of this research uses multiple linear regression. The results of this study indicate that financial stability and rationalization have a significant effect on fraudulent financial statements, while financial targets, financial stability, external pressure, ineffective monitoring, and rationalization simultaneously affect fraudulent financial statements with a contribution value of 21.4% the rest is influenced by other variables.
PENGEMBANGAN STRATEGI BERTAHAN UMKM BATIK DI KOTA SEMARANG PADA MASA PANDEMI COVID-19 Mohamad Hasanudin; Ardian Widiarto; Alvianita Gunawan Putri; Tutik Dwi Karyanti; Maria Theresia Heni Widyarti
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 1 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i1.4573

Abstract

The impact of the COVID-19 pandemic on MSME entrepreneurs was felt in the Semarang. The MSME clusters most affected by the COVID-19 pandemic are the Milkfish, Culinary and Batik clusters. Especially for the Batik MSMEs cluster in Semarang City before the crisis caused by Covid 19, the business conditions of the Batik MSMEs in the batik village have also experienced a decline in sales. The business development strategy can be applied as one of the MSME survival strategies, especially for Batik MSMEs. The research method used in this study is qualitative analysis with exploratory steps with participatory observation techniques. This study uses SWOT analysis as a tool used in formulating strategies to survive in the midst of this pandemic by using a list of questionnaires. The results of the survey that have been carried out show that during the COVID-19 pandemic which began to spread in Indonesia in early 2020 until now, Semarang batik craftsmen experienced a very significant decline in turnover. From the survey data, it can be seen that there are 47% of Semarang batik artisans who experienced a decrease of 81% even up to 100%, while the lowest decline in turnover of 21% to 40% was experienced by 6% of respondents as Semarang batik artisans. From the perspective of Porter's Competitive Power Model, the Semarang Batik Cluster MSMEs business actors have problems in terms of traditional competitors, where their traditional competitors are fellow Semarang batik entrepreneurs. The next problem is the presence of newcomers, during this pandemic it is not uncommon for people who are laid off from their jobs or experience business setbacks to try to find new business opportunities to cultivate
Co-Authors Alvianita Gunawan Putri Ardian Widiarto Frenita Damayanti Damayanti Lardin Korawijayanti Korawijayanti Maria Theresia Heni Widyarti Mohamad Hasanudin Siti Muariya