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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Al Dzahab Jurnal Publikasi Manajemen Informatika (JUPUMI) Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Sains Student Research
Achyat Budianto
Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Rentabilitas Ekonomi Pada PT. Argha Karya Prima Industry Tbk Bambang Kurniawan; Achyat Budianto; Khoiriyatun Ni’mah
Jurnal Publikasi Manajemen Informatika Vol 2 No 3 (2023): SEPTEMBER: JURNAL PUBLIKASI MANAJEMEN INFORMATIKA
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupumi.v2i3.2131

Abstract

The purpose of this study was to determine and analyze the level of cash turnover, accounts receivable turnover, and economic profitability at PT. Argha Karya Prima Industry Tbk. This study uses a quantitative approach. The type of data used is secondary data. The analysis techniques used are hypothesis testing, classical assumption testing, and multiple linear regression. Based on the results of data analysis, it can be seen that: 1) Partially, cash turnover has no significant effect on economic profitability, with the results of data analysis showing that the value of tcount < table (-0.139 < 2.04227). 2) Partially, accounts receivable turnover has no significant effect on economic profitability, with the results of data analysis showing that tcount < ttable (1.974 < 2.04227). 3) simultaneously there is an influence between cash turnover and accounts receivable turnover on economic profitability, with the results of data analysis showing Fcount > Ftable (3.544 > 3.29).
PENGARUH TARGET KEUANGAN, KETIDAKEFEKTIVITAS PENGAWASAN, DAN TOTAL AKRUAL TERHADAP KECURANGAN LAPORAN KEUANGAN Nanda Restiana; Arsa Arsa; Muhammad Subhan; Achyat Budianto
Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 4 No. 2 (2023): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v4i2.1467

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menguji pengaruh target keuangan, ketidakefektivitas pengawasan, dan total akrual terhadap kecurangan laporan keuangan pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Desain/Metodologi/Pendekatan Penelitian: Metode analisis yang digunakan untuk menguji hipotesis dalam penelitian ini adalah regresi linear berganda dengan data panel. Data yang digunakan yaitu data sekunder diperoleh dari Bursa Efek Indonesia dan website perusahaan. Variabel independen yang digunakan yaitu target keuangan dengan proksi return on asset, ketidakefektivitas pengawasan dengan proksi rasio komisaris, dan total akrual dengan proksi rasio total akrual. Variabel dependen yang digunakan ialah kecurangan laporan keuangan. Hasil Penelitian: Secara parsial Target Keuangan (ROA) berpengaruh negatif dan signifikan terhadap Kecurangan Laporan Keuangan. Sementara, Ketidakefektivitas Pengawasan (BDOUT) dan Total Akrual (TATA) secara parsial tidak berpengaruh terhadap kecurangan laporan keuangan. Sedangkan secara bersama-sama (simultan) Target Keuangan, Ketidakefektivitas Pengawasan, dan Total Akrual mempunyai pengaruh yang signifikan terhadap Kecurangan Laporan Keuangan. Implikasi Penelitian: Dari hasil penelitian ini diketahui bahwa untuk menghidari kecurangan laporan keuangan, maka perusahaan harus meningkatkan target keuangan. Hal ini terbukti bahwa target keuangan berpengaruh negatif dan signifikan terhadap Kecurangan Laporan Keuangan.
Pengaruh Perputaran Piutang dan Perputaran Kas terhadap Modal Kerja pada Koperasi Unit Desa (KUD) Marga Jaya Unit Simpan Pinjam Achien Septa Sustiawan; Usdeldi; Achyat Budianto
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 4 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i4.21015

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran tagihan terhadap modal kerja Koperasi Unit Desa Marga Jaya, pengaruh perputaran kas terhadap modal kerja Koperasi Unit Desa Marga Jaya, pengaruh perputaran tagihan dan perputaran kas terhadap modal kerja Koperasi Unit Desa Marga Jaya. Data penelitian ini merupakan data sekunder yang diperoleh langsung dari Koperasi Unit Desa Marga Jaya periode 2020-2022 sehingga diperoleh 36 sampel. Metode analisis yang digunakan adalah analisis regresi linier berganda. Pada penelitian ini menggunakan Eviews 12.0 sebagai alat estimasi. Hasil penelitian ini menunjukkan pertama, bahwa perputaran kredit tidak berpengaruh signifikan terhadap modal kerja dengan nilai sebesar 0,1646 lebih besar dari tingkat signifikansi 0,05. Artinya semakin tinggi perputaran tagihan maka modal kerja semakin meningkat. Kedua, perputaran kas tidak berpengaruh signifikan terhadap modal kerja, dengan nilai signifikansi sebesar 0,3489 lebih besar dari tingkat signifikansi 0,05. Ketiga, secara simultan variabel perputaran tagihan dan perputaran kas berpengaruh terhadap modal kerja.
Pengaruh Rating, Diskon Dan Ongkos Kirim Terhadap Keputusan Pembelian Konsumen Pada Pengguna Aplikasi Shopee: ( Study Pada Mahasiswa Febi Uin STS Jambi ) Fandi Achmad Rasyad; Usdeldi; Achyat Budianto
JOURNAL SAINS STUDENT RESEARCH Vol. 1 No. 1 (2023): Oktober: Jurnal Sains Student Research
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v1i1.161

Abstract

This research aims to determine the influence of study habits and learning creativity on learning achievement at SMP Negeri 2 Siantar. The type of research used in this research is quantitative research with research using survey methods. The population in this study was all 245 students in class VIII of SMP Negeri 2 Siantar. The sample in this study was 152 students. The sampling technique uses a random sampling technique where sampling and population are taken randomly. Data collection techniques use questionnaires. The data in this study were analyzed using the normality test, linearity test, multicollinearity test, heteroscedasticity test, multiple regression analysis, t test, F test, and coefficient of determination test. The results of the research show that there is an influence of habit on students' social studies learning achievement with tcount 2.021 > 1.976 ttable. Furthermore, there is an influence of learning creativity on students' social studies learning achievement with tcount > ttable (11.844>1.976). and there is an influence between study habits and learning creativity on students' social studies learning achievement with Fcount > Ftable (12,684>3,056).
PENGARUH BIAYA PRODUKSI, TOTAL HUTANG DAN MODAL KERJA TERHADAP LABA BERSIH PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA 2018 - 2021 Ahmad Qhoirul; Ahsan Putra Hafiz; Achyat Budianto
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 4 (2023): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v1i4.462

Abstract

Profit is one type of financial information that attracts the attention of investors. The ability to generate maximum profits in a company is very important because basically interested parties, such as investors and creditors, measure the company's success based on the company's ability as seen from management's performance in generating profits in the future. Getting optimal profits is not an easy thing, because profits can also be influenced by the amount of existing capital, both own capital and debt, and ongoing sales which can make profits large or small. This research aims to analyze the influence of production costs, total debt and working capital on net profit in consumer goods companies listed on the IDX for the 2018-2021 period. The sample used in this research was 13 consumer goods companies registered on the IDX for the 2018-2021 period by going through the purposive sampling stage in accordance with the criteria required for the research. The data analysis method in this research uses panel data regression techniques. The research results show that production costs, total debt and working capital have an influence on net profit, with an influence of 21.65%, while the remaining 78.25% is explained by other variables outside the research.
Co-Authors Achien Septa Sustiawan Ahmad Qhoirul Ahsan Putra Hafiz Arsa Arsa Bambang Kurniawan Fandi Achmad Rasyad Khoiriyatun Ni’mah Muhammad Subhan Nanda Restiana Usdeldi