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All Journal JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan Prosiding Seminar Nasional Universitas Serambi Mekkah
Diana Dwi Astuti
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Agriculture, Biological Sciences & Forestry Astronomy Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Earth & Planetary Sciences Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Environmental Science Mechanical Engineering Social Sciences Other

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PENGARUH CURRENT RATIO DAN RETURN ON EQUITY TERHADAP PRICE EARNING RATIO PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSAEFEK INDONESIA (BEI) PERIODE 2013-2017 Hade Chandra Batubara; Diana Dwi Astuti; Ramadani Ramadani
Prosiding Seminar Nasional USM Vol 2, No 1 (2019): Semnas Multidisiplin Ilmu
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2086.192 KB)

Abstract

This study aims to determine whether there is a relationship between Current Ratio and Return On Equity both partially and simultaneously to Price Earning Ratio. The research approach uses an associative approach. The population that is the object of this research is the Food and Beverage Company listed on the Indonesia Stock Exchange, which is as many as eighteen companies, but the sample taken is seven companies. The sampling criteria use Purposive Sampling techniques. The technique of collecting data uses documentation studies. Regression requirements test using normality test, heteroscedasticity test, multicollinearity test and autocoleration test. The data analysis technique uses multiple linear regression, hypothesis testing (t test and F test) and coefficient of determination. Processing data in this study using SPSS Software (Statistical Product and Service Solution) 16 For Windows. The results of the study prove that the Current Ratio partially has a negative effect but not significantly to Price Earning Ratio and Return On Equity which have a negative effect but not significantly to Price Earning Ratio.
Efektivitas dan Efisiensi Dana Desa (DD) Terhadap Pemberdayaan Masyarakat dan Pembangunan Desa Di Desa Lebeng Barat Kabupaten Sumenep Raudhatul Ingkiat; Diana Dwi Astuti; Hamzah Fansuri
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 1 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i1.606

Abstract

This study aims to analyze the level of effectiveness and efficiency of Village Fund management on Community Empowerment and Village Development in Lebeng Barat Village, Sumenep Regency. This study contains the effectiveness and efficiency of the use of village funds for community empowerment and development in Lebeng Barat Village, Sumenep Regency. This study uses a quantitative descriptive method with data on income realization, expenditure realization and expenditure targets by using the ratio of effectiveness and efficiency. The results of this study indicate that the level of effectiveness of village funds in Lebeng Barat Village in 2019 is in the effective category because the effectiveness of village funds reaches 99%, namely by prioritizing infrastructure development and community empowerment, while the efficiency level of Village Funds in Lebeng Barat Village is 95%, where this result shows the inefficiency of village funds in Lebeng Barat Village, Sumenep District. This is due to the occurrence of waste and there is a financial allocation calculation that is not done carefully in financing the activities carried out by the village.
Pengaruh Pengendalian Intern Kas Terhadap Efektivitas Pengelolaan Kas Pada Senyum Media Stasionery Di Jember Jessica Shandy Darmadji; Diana Dwi Astuti; Lia Rachmawati
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 2 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i2.614

Abstract

ABSTRACT This study aims to examine the effect of internal cash control on the effectiveness of cash management at Smile Media Stationery Jember. The independent variables used include: Control Environment (X1), Risk Assessment (X2), Information Systems (X3), Control Procedures (X4), Control Monitoring (X5). The dependent variable is Cash Management Effectiveness (Y). This research uses quantitative descriptive analysis with a case study approach. The population used in this study were all employees of Smile Media Stationery Jember, amounting to 80 people. The sample in this study were 33 employees of Smile Media Stationery Jember who were selected through purposive sampling method. The data collection method used in this study is primary data using questionnaires, interviews, observations and literature studies. The data analysis method used is multiple linear regression analysis, F test, t test, and coefficient of determination, with data quality tests through validity and reliability tests. The results of the analysis show that simultaneously, all independent variables have an influence on the effectiveness of cash management. Meanwhile, it is partially known that the control environment is the only variable that has a significant influence on the effectiveness of cash management.
Co-Authors Hade Chandra Batubara Hamzah Fansuri Jessica Shandy Darmadji Lia Rachmawati Ramadani Ramadani Raudhatul Ingkiat