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All Journal International Journal of Business, Law, and Education Jurnal Akuntansi Neraca
Dini Ayu Pramitasari
Universitas Gresik, Indonesia
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Pengaruh Likuiditas, Solvabilitas, Dan Profitabilitas Pada Harga Saham Perusahaan Asuransi Di Indonesia Tahun 2018-2022 Yulianto Iswahyudi; Adiba Fuad Syamlan; Dini Ayu Pramitasari; Firdaus Indrajaya Tuharea
Jurnal Akuntansi Neraca Vol. 1 No. 2 (2023): Agustus
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jan.v1i2.6

Abstract

Penelitian ini bertujuan untuk menguji dan membuktikan pengaruh likuiditas, solvabilitas dan profitabilitas terhadap harga saham pada perusahaan asuransi yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini penting karena ingin membuktikan bahwa pengaruh baik likuiditas, solvabilitas dan profitabilitas terbaca dalam laporan keuangan perusahaan asuransi yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan kuantitatif. Jumlah sampel yang diambil sebanyak 50 data dan pengumpulan data dilakukan dengan menggunakan kepustakaan (library research). Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari website Bursa Efek Indonesia atau www.idx.co.id. Metode analisis data dalam penelitian ini meliputi: (1) Statistik Deskriptif, (2) Uji Asumsi Klasik, (3) Analisis Regresi Berganda, (4) Uji Hipotesis, dan (5) Uji Koefisien Determinasi. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh likuiditas (Likuiditas), solvabilitas (debt to equity ratio), dan profitabilitas (earning per share) terhadap harga saham.
ANALYSIS OF CREDIT SALES ACCOUNTING PROCEDURE FORWARDING COMPANY Dini Ayu Pramitasari; Anisaul Hasanah; Imtiyaz Farras Mufidah
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i2.304

Abstract

This study aims to analyze and find out the accounting procedure for credit sales at PT. RTL EXPRESS. This research uses qualitative methods using a descriptive qualitative approach. The credit sales accounting information procedure at PT RTL EXPRESS is quite good. This is evidenced by the company has compiled an organizational structure in accordance with their respective duties and responsibilities, including sales functions, credit functions, warehouse functions, shipping functions, accounting and billing functions. Based on the results of the research conducted as already described, this study aims to determine the application of PT RTL EXPRESS credit sales accounting procedures, it can be concluded that accounting procedures at PT RTL EXPRESS have been running well where the company provides programs that can be used to facilitate operational activities. One of the companies in terms of credit sales. However, there are still things that are not right where there are dual functions, namely the sales function and the accounting function.
Co-Authors Adiba Fuad Syamlan Anisaul Hasanah Firdaus Indrajaya Tuharea Imtiyaz Farras Mufidah Yulianto Iswahyudi