Yusliana Yusliana
Universitas Muhammadiyah Aceh

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Financial Performance Analysis at PT. Mandala Multifinance Tbk, which is listed on Indonesia Stock Exchange Yusliana Yusliana; Mulyadi AR; Lia Hanifa
Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Vol. 9 No. 1 (2023): Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton
Publisher : Lembaga Jurnal dan Publikasi Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/pencerah.v9i1.2957

Abstract

This study aims to determine the financial performance at PT. Mandala Multifinance Tbk from 2019 to 2021. The type of research used is descriptive with a quantitative approach. The data obtained is the financial statements of PT. Mandala Mutifinance Tbk, which is listed on the Indonesia Stock Exchange (BEI) from 2019 to 2021. Quantitative data is data in numerical form. In this study, qualitative data in the form of financial reporting data were obtained from PT. Mandala Multifinance, Tbk is listed on the Indonesia Stock Exchange. Data analysis techniques used to measure financial performance by using the analysis of liquidity ratios, solvency ratios and profitability ratios. The results showed that the financial performance at PT. Mandala Multifinance Tbk is based on a "very good" current ratio. while in terms of the cash ratio in a "less good" condition. based on the solvency ratio in terms of the debt to asset ratio and debt to equity ratio in "good" condition. and based on profitability ratios in terms of return on assets and return on equity in a "not good" condition.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENERAPAN AKUNTANSI AKRUAL, PERANGKAT PENDUKUNG SEBAGAI VARIABEL MODERATING (Studi Pada Inspektorat Aceh) Mulyadi AR; Yusliana Yusliana; Emmi Suryani Nasution
Jurnal Akuntansi Muhammadiyah (JAM) Vol 11, No 1 (2020): Edisi Juli - Desember 2020
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v11i1.1407

Abstract

Tujuan penelitian ini untuk menguji kompetensi sumber daya manusia berpengaruh terhadap penerapan akuntansi akrual, dan perangkat pendukung sebagai variabel moderating (studi pada Inspektorat Aceh), Adapun objek dalam penelitian ini yaitu pada Inspektorat Aceh. Penelitian ini merupakan penelitian studi empiris dengan pendekatan asosiatif. Ukuran sampel penelitian ini sejumlah 32 responden. Metode penelitian dikumpulkan melalui daftar pertanyaan/kuisioner dan studi dokumentasi. Pengolahan data ini dilakukan dengan cara menggunakan teknik analisis data kuantitatif. Peralatan statistik yang dapat digunakan untuk menguji hubungan fungsional antar variabel dependen (variabel terikat) dengan variabel independen (variabel bebas) adalah analisis jalur (path analyzing) pada tingkat keyakinan 95% (? = 0,05). Hasil penelitian menunjukkan bahwa kompetensi sumber daya manusia berpengaruh terhadap penerapan akuntansi akrual, dan perangkat pendukung sebagai variabel moderating (studi pada Inspektorat Aceh). Semakin tinggi kompetensi sumber daya manusia maka semakin baik kemampuan aparatur dalam menguasai penerapan akuntansi akrual. Kompetensi sumber daya manusia yang berhubungan dengan perangkat pendukung berpengaruh terhadap penerapan akuntansi akrual (studi pada Inspektorat Aceh). Dengan adanya kompetensi yang sesuai dengan jabatan aparatur maka dapat menguasai perangkat pendukung yang ada di Inpektorat Aceh seperti pengolahan data transaksi keuangan dengan menggunakan software serta jaringan internet mampu meningkatkan kinerjaaparatur
THE INFLUENCE OF CAPITAL INTENSITY, COMPANY SIZE AND LEVERAGE ON TAX AVOIDANCE IN COMPANIES AUTOMOTIVE SUB SECTOR LISTED ON THE INDONESIAN STOCK EXCHANGE PERIOD 2018-2020 Intan Rizkia Chudri; Irmawati Irmawati; Yusliana Yusliana; Hendri Mauliansyah; Fendi Dinata
J-ISCAN: Journal of Islamic Accounting Research Vol. 5 No. 2 (2023): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v5i2.2458

Abstract

The Automotive Sub Sector Company is one of the industrial sub sector companies listed on the Indonesian Stock Exchange which is increasingly growing and developing in Indonesia. This can be seen from the large number of automotive products used both in type and quantity. Apart from product developments, demand for automotive products in society is also increasing, accompanied by population growth. The aim of this research is to examine the influence of capital intensity, company size and leverage on tax avoidance in automotive sub-sector companies listed on the Indonesia Stock Exchange. The type of research is quantitative methods. The population in this study was 36 samples of automotive sub-sector companies listed on the Indonesia Stock Exchange. The object of this research is the automotive sub-sector companies listed on the Indonesia Stock Exchange (BEI). The data analysis technique in this research uses multiple linear regression analysis. The type of data used in this research is secondary data. The research results show that capital intensity, company size and leverage have a positive effect on Tax Avoidance in Automotive Sub-Sector companies listed on the Indonesia Stock Exchange, both simultaneously and partially.