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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Journal of Humanities and Social Studies
Asep Alipudin
Universitas Pakuan
Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH EPS, ROE, ROA DAN DER TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR SEMEN YANG TERDAFTAR DI BEI Alipudin, Asep
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 2, No 1 (2016): Juni 2016 Edisi 1
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (835.737 KB)

Abstract

The purpose of this study was to determine the effect of earnings per share (EPS), return on equity (ROE), return on assets (ROA) and debt to equity ratio (DER) to the price of shares in the sub-sector of cement which is listed on the Stock Exchange simultaneously. There is also the test used is the classic assumption test, test the coefficient of determination, t test, and F test results show earnings per share (EPS), return on equity (ROE), return on assets (ROA) and debt to equity ratio (DER) jointly positive effect on stock prices at a cement company listed on the Indonesia stock Exchange (BEI) in the period 2010-2014. Keywords: Earning per Share (EPS), Return on Equity (ROE), Return on Assets (ROA), dan Debt to Equity Ratio (DER)
PENGARUH FUNDAMENTAL SEBAGAI DASAR PENGAMBILAN KEPUTUSAN INVESTASI SAHAM PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 - 2015 Alipudin, Asep; Amelia, Dewi Sevie
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 3, No 2 (2017): Desember 2017
Publisher : Universitas Pakuan

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Abstract

Tujuan penelitian ini adalah untuk mengetahui aspek fundamental PT Indofood Sukses Makmur, Tbk, PT Mayora Indah Tbk, dan PT Ultrajaya Milk Industry Tbk. serta untuk mengetahui keputusan investasi saham pada ketiga perusahaan tersebut. Jenis penelitian yang digunakan adalah deskriptif. Populasi dalam penelitian ini adalah emiten (perusahaan publik) atau perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2012-2015. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Sampel pada penelitian ini diperoleh jumlah objek sampel sesuai dengan kriteria tertentu adalah 3 perusahaan makanan dan minuman yang terdaftar di BEI Tahun 2012-2015. Data yang digunakan dalam penelitian ini adalah data sekunder. Hasil penelitian menunjukkan bahwa PT Indofood Sukses Makmur, Tbk tahun 2012 sampai dengan 2015, dapat diketahui kondisi fundamental keuangan perusahaan dalam keadaan yang baik. Begitu juga dengan PT Mayora Indah Tbk, dan PT Ultrajaya Milk Industry Tbk. yang menunjukkan keadaan fundamental yang baik. Dari hasil penilaian harga saham dengan pendekatan PER dan EPS, Harga saham paling tinggi pada tahun 2015 ditunjukkan oleh PT Mayora Tbk. Dengan melihat hasil analisis fundamental ketiga perusahaan di atas, dapat dikatakan bahwa analisis fundamental berperan dalam keputusan berinvestasi saham. Oleh karena itu, sebelum berinvestasi saham pada perusahaan, sebaiknya  melakukan analisis fundamental terhadap kinerja perusahaan dan kinerja sahamnya. Kata kunci: Analisis Fundamental, Investasi Saham
PENERAPAN PSAK NO.30 MENGENAI PERLAKUAN AKUNTANSI SEWA DAN PENGARUHNYA PADA LAPORAN KEUANGAN PT. BFI FINANCE INDONESIA, TBK. Alipudin, Asep; Ningsi, Rati Pitria
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 1, No 2 (2015): Desember 2015
Publisher : Universitas Pakuan

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Abstract

This study was to determine (1) The treatment of lease transactions recorded by PT. BFI Finance Indonesia, Tbk. during the leasing period, (2). Comparing the accounting treatment of lease during the leasing period between conducted by PT. BFI Finance Indonesia, Tbk. with SFAS No. 30 (3). Knowing the impact of lease accounting treatment carried out by PT. BFI Finance Indonesia, Tbk to the Companys Financial Statements. This type of research that used in this research is quantitative descriptive analysis (non-statistical). The data that used were the financial statements. BFI Finance Indonesia, Tbk. during the period 2011 to 2013, the independent variable SFAS No. 30 regarding the accounting treatment of leases. The dependent variable is the effect on the financial statements BFI Finance Indonesia, Tbk. The research is shows that the accounting treatment applied by PT. BFI Finance Indonesia, Tbk on assets acquired through financing activities is by using finance leases (capital leases) and in depreciation by the straight-line method or straight-line method. Treatment as a capital lease is in accordance with SFAS No. 30 but in the lease transaction recording by the company shows the approximate recording errors and grouping. This will affect the fairness of the financial statements performance therefore necessary adjusting entries to correct those mistakes. Keywords: Adoption of PSAK No. 30
PENGARUH EPS, ROE, ROA DAN DER TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR SEMEN YANG TERDAFTAR DI BEI Alipudin, Asep
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 2, No 1 (2016): Juni 2016 Edisi 1
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (835.737 KB)

Abstract

The purpose of this study was to determine the effect of earnings per share (EPS), return on equity (ROE), return on assets (ROA) and debt to equity ratio (DER) to the price of shares in the sub-sector of cement which is listed on the Stock Exchange simultaneously. There is also the test used is the classic assumption test, test the coefficient of determination, t test, and F test results show earnings per share (EPS), return on equity (ROE), return on assets (ROA) and debt to equity ratio (DER) jointly positive effect on stock prices at a cement company listed on the Indonesia stock Exchange (BEI) in the period 2010-2014. Keywords: Earning per Share (EPS), Return on Equity (ROE), Return on Assets (ROA), dan Debt to Equity Ratio (DER)
MONITORING SYSTEM ON VILLAGE FUND: SYNERGY BETWEEN COMMUNITIES AND REGULATORS (CASE STUDY ON BOGOR DISTRICT GOVERNMENT) Rochman Marota; Asep Alipudin
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 3, No 2 (2019): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.68 KB) | DOI: 10.33751/jhss.v3i2.1456

Abstract

The Village Law gives new meaning to trust by viewing the village as an institution equal to the regional government. Not only as an institution providing letters or government accomplices but an institution that independently and has the task of maintaining the welfare of the small unit in the community. These consequences provide a view of the professionalism of performance that can be monitored transparently and accountably. The urgency of this research lies in its objectives and benefits for the government and village officials, namely to provide a complete and factual picture of the system of monitoring on village funds from all aspects of development, management, accountability, and evaluation as well as strengthening the capabilities of village officials in managing funds and overseeing programs funded specifically by village funds and village development in general. This study concludes that there is a relationship between the stages of development, management and financial accountability starting from the process of planning, implementing, administering and reporting village funds to the monitoring system. The expected managerial implication is the synergy in the supervision of village funds between the ministry's regulators and the community, sub-district heads, Village Consultative Body, Government Internal Control Apparatus, Audit Board of the Republic of Indonesia, and Corruption Eradication Commission to optimize transparent and accountable monitoring.
PENGARUH DEBT TO ASSETS RATIO (DAR), CURRENT RATIO (CR) DAN CORPORATE GOVERNANCE DALAM MEMPREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN BUMN SEKTOR NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rochman Marota; Asep Alipudin; Ayursila Maiyarash
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 4, No 2 (2018): Vol 4, No 2 (2018)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.912 KB) | DOI: 10.34204/jiafe.v4i2.1202

Abstract

Kemampuan suatu perusahaan untuk dapat bersaing sangat ditentukan oleh kinerja perusahaan. Perusahaan yang tidak mampu bersaing untuk mempertahankan kinerjanya lambat laun akan tergusur dari lingkungan industrinya dan akan mengalami kebangkrutan. Perusahaan yang terus menunjukan kinerja yang menurun dikhawatirkan akan mengalami kondisi financial distress yang berujung pada kebangkrutan perusahaan. Tujuan penelitian ini adalah untuk menjelaskan pengaruh Debt to Assets Ratio (DAR), Current Ratio (CR), dan Corporate Governance secara parsial dan simultan dalam memprediksi financial distress pada perusahaan BUMN sektor non keuangan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder, metode penarikan sampel menggunakan purposive sampling, metode analisis yang digunakan kuantitatif statistik, analisis data pada penelitian ini yaitu verifikatif dengan metode explanatory survey, analisis regresi linear berganda, dan uji hipotesis. Hasil penelitian ini menunjukan bahwa (1) Secara parsial, Debt to Assets Ratio (DAR) dan Current Ratio (CR) memiliki pengaruh yang signifikan dalam memprediksi financial distress. Sedangkan Corporate governance tidak memiliki pengaruh yang signifikan dalam memprediksi financial distress (2) Debt to Assets Ratio (DAR), Current Ratio (CR), dan corporate governance secara simultan berpengaruh signifikan dalam memprediksi financial ditress
MODEL PENINGKATAN NILAI PERUSAHAAN MELALUI STRUKTUR MODAL DAN PROFITABILITAS PADA PERUSAHAAN AGRIKULTUR DI BURSA EFEK INDONESIA Asep Alipudin
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 2 (2019): Vol 5, No. 2 (2019)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (990.792 KB) | DOI: 10.34204/jiafe.v5i2.1865

Abstract

Persaingan dalam dunia bisnis membuat setiap perusahaan semakin meningkatkan kinerja agar tujuannya dapat tetap tercapai. Salah satu tujuan adalah untuk memaksimumkan kemakmuran pemegang saham melalui nilai perusahaan. Dalam rangka meningkatkan nilai perusahaan membutuhkan adanya keputusan keuangan yang tepat dalam memaksimalkan keuntungan pemegang saham yaitu diantaranya dengan cara menentukan struktur modal yang tepat. Selain keputusan struktur modal, profitabilitas merupakan aspek lain dalam memaksimalkan nilai perusahaan, sehingga perusahaan haruslah berada dalam kondisi yang menguntungkan. Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal dan profitabilitas secara parsial dan secara simultan terhadap nilai perusahaan agriculture. Penelitian ini dilakukan pada perusahaan agriculture yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Sampel yang digunakan dalam penelitian ini sebanyak 8 perusahaan yang  dipilih menggunakan metode purposive sampling. Jenis penelitian yang digunakan adalah verifikatif dengan metode penelitian explanatory survey. Data diuji menggunakan SPSS dengan metode regresi berganda dan uji hipotesis. Berdasarkan hasil penelitian diketahui bahwa secara parsial (uji t) struktur modal yang diukur dengan Debt to Equity Ratio (DER) berpengaruh terhadap nilai perusahaan, profitabilitas yang diukur dengan Return On Asset (ROA)  berpengaruh terhadap nilai perusahaan. Hasil uji secara simultan (uji F) struktur modal yang diukur dengan Debt to Equity Ratio (DER) dan profitabilitas yang diukur dengan Return On Asset (ROA) berpengaruh terhadap nilai perusahaan. Nilai koefisien determinasi (R2) adalah sebesar 0,678, hasil ini menunjukan bahwa variasi dari Nilai perusahaan dengan ukuran Price to Book Value (PBV) dapat diterangkan oleh Debt to Equity Ratio (DER) dan Return On Asset (ROA) sebesar 0,687 atau sebesar 68,7% sedangkan sisanya 0,322 atau 32,2% diterangkan oleh variabel lain diluar dari penelitian  ini.
MONITORING SYSTEM ON VILLAGE FUND: SYNERGY BETWEEN COMMUNITIES AND REGULATORS (CASE STUDY ON BOGOR DISTRICT GOVERNMENT) Rochman Marota; Asep Alipudin
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 3, No 2 (2019): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v3i2.1456

Abstract

The Village Law gives new meaning to trust by viewing the village as an institution equal to the regional government. Not only as an institution providing letters or government accomplices but an institution that independently and has the task of maintaining the welfare of the small unit in the community. These consequences provide a view of the professionalism of performance that can be monitored transparently and accountably. The urgency of this research lies in its objectives and benefits for the government and village officials, namely to provide a complete and factual picture of the system of monitoring on village funds from all aspects of development, management, accountability, and evaluation as well as strengthening the capabilities of village officials in managing funds and overseeing programs funded specifically by village funds and village development in general. This study concludes that there is a relationship between the stages of development, management and financial accountability starting from the process of planning, implementing, administering and reporting village funds to the monitoring system. The expected managerial implication is the synergy in the supervision of village funds between the ministry's regulators and the community, sub-district heads, Village Consultative Body, Government Internal Control Apparatus, Audit Board of the Republic of Indonesia, and Corruption Eradication Commission to optimize transparent and accountable monitoring.
Co-Authors Amelia, Dewi Sevie Ayursila Maiyarash Ningsi, Rati Pitria Nur Hidayat Rochman Marota