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All Journal JFAS: Journal of Finance and Accounting Studies
Susanti Susanti
Universitas Hasyim Asy'ari
Economics, Econometrics & Finance

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Pengaruh Perputaran Kas dan Perputaran Persediaan terhadap Profitabilitas Perusahaan Sub Sektor Advertising Printing Media yang Terdaftar di Bursa Efek Indonesia Ainia Rahmawati; Susanti Susanti
JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 1 (2019): February
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v1i1.167

Abstract

The purpose of this research was to know the influence of cash turnover and inventory turnover on the profitability of the advertising printing media sub-sector companies registered in Indonesia Stock Exchange. This study used quantitative methods. There were two independent variables: cash turnover (X1) and inventory turnover (X2) in this research, and the dependent variable is profitability (Y). The instrument used in this research is secondary data with engineering data retrieval form of documentation of the financial statements. The result showed that cash turnover had an impact on profitability. However, the effect of this variable was negative. This negative effect could be interpreted that an increase in cash turnover would precisely be followed by the profitability decrease. On the other hand, inventory turnover had no influence on profitability. But, both cash turnover and inventory turnover simultaneously influenced the profitability.
Analisis Sistem Penyusunan Laporan Keuangan Konsolidasi di Yayasan Hasyim Asy’ari Humaidi Humaidi; Susanti Susanti
JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 2 (2019): Juny
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v1i2.172

Abstract

The purpose of this study is to analyze the arrangement of financial report system in the institution unit and the report as a whole (consolidation) made by the foundation, and to reconstruct the consolidation financial report based on the (PSAK) Number 4. This study is qualitative research. The primary and secondary data are taken from the interview, observation and documentation. To analyze the data this study used Miles data stages and Huberman, there are collecting the data, data reduction, presenting and concluding the data. The result of this study shows that the financial report used by the institution in each unit is still using single entry. The financial report used by Hasyim Asy’ari Foundation does not appropriate with PSAK 4 about the consolidation report.
Co-Authors Ainia Rahmawati Humaidi Humaidi