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INDONESIA
CAHAYA AKTIVA
Published by Politeknik Cahaya Surya
ISSN : 2302240X     EISSN : 27235343     DOI : 10.47047
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Jurnal CAHAYA AKTIVA berfokus pada hasil penelitian dalam bidang ilmu ekonomi, bisnis dan Akntansi, dengan pembahasan yang mendalam dalam penelitian baru dan pembaharuan yang berdampak pada pengembangan keilmuan serta berkontribusi dalam peningkatan Khasanah ilmu pengetahuan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol 10, No 2 (2020): SEPTEMBER 2020" : 7 Documents clear
DER, ROA AND OPERATING CASH FLOW AGAINST FIRM VALUE IN VARIOUS INDUSTRIAL COMPANIES LISTED ON THE IDX 2015-2019 Indra Maulana; Anita Wijayanti; Riana Rachmawati Dewi
CAHAYA AKTIVA Vol 10, No 2 (2020): SEPTEMBER 2020
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v10i2.96

Abstract

This study aims to test and analyze the effect of Debt to Equity Ratio (DER), Return On Assets (ROA) and Operating Cash Flow (OCF) on Firm Value as proxied by Price to Book Value (PBV). The population in this study were various industrial sector manufacturing companies listed on the IDX in 2015-2019. Sampling in this study using purposive sampling technique in order to obtain a sample of 9 companies with 45 observations. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that simultaneously DER, ROA and OCF affect firm value. Partially ROA and OCF have a significant effect on firm value, while DER has no effect on firm value. The result of the coefficient of determination (R2) is 0.602, meaning that 60.2% PBV can be explained by DER, ROA, and OCF while the rest is explained by other variables outside of this research model. Keywords: DER, ROA, Operating Cash Flow, PBV
Efektivitas Pengendalian Internal Pada Sistem Akuntansi Atas Transaksi Kas Linawati Linawati; Irma Diah Aprilia
CAHAYA AKTIVA Vol 10, No 2 (2020): SEPTEMBER 2020
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v10i2.95

Abstract

Pengendalian internal sangat penting bagi suatu entitas bisnis. Efektif atau tidaknya pengendalian internal akan mempengaruhi keamanan kekayaan, keandalaan data akuntansi, kecurangan, serta efisien dan efektivitas transaksi. Penelitian bertujuan menganalisis efektivitas pengendalian internal pada sistem akuntansi atas transaksi kas. Obyek penelitian pada CV. Mentari Lestari, Nganjuk Jawa Timur. Penelitian ini merupakan penelitian deskriptif kualitatif. Pengumpulan data dengan wawancara, dokumentasi, dan observasi. Teknik triangulasi dipergunakan untuk menguji kredibilitas data. Penelitian menemukan hasil bahwa pengendalian internal pada sistem akuntansi atas transaksi kas belum cukup efektif. Hal ini dikarenakan terdapatnya perangkapan tugas dan wewenang pada pengelolaan atas transaksi kas, yaitu pada bagian keuangan. Bagian keuangan diketahui merangkap sebagai penyimpan dan pencatat transaksi atas kas. Perangkapan tugas dan wewenang yang dilakukan dapat menimbulkan kecurangan dan penyalahgunaan wewenang. Adapun dokumen sumber sebagai dasar pencatatan belum bernomor urut tercetak dan penggunaannya tidak ada pertanggungjawabannya, serta arsipnya berjumlah satu lembar dan hanya satu bagian yang mengarsipkan. Tidak dilakukannya pemeriksaan internal atas transaksi kas dapat meningkatkan risiko tindak kecurangan pada sistem akuntansi atas transaksi kasnya. Keywords: Efektivitas;Pengendalian Internal; Sistem Akuntansi; Transaksi Kas
Melirik Trading Saham di Tengah Pandemi dengan Teknik Moving Average Covergence Divergence (MACD) Zulistiani Zulistiani
CAHAYA AKTIVA Vol 10, No 2 (2020): SEPTEMBER 2020
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v10i2.91

Abstract

Stock trading aims to seek profit from the act of buying and selling shares in a flash, so a trader should have the ability to perform technical analysis before carrying out a stock sale and purchase transaction. This study aims to determine the decision to buy and sell shares using technical analysis Moving Average Covergence Divergence. (MACD). A quantitative approach with descriptive techniques is used in this study. The analysis technique of this research is the Moving Average Convergence Divergence (MACD) analysis. This study uses a population of shares in the telecommunications sector in Indonesia, namely shares of PT Smartfren Telecom Tbk (FREN), PT. Indosat Tbk (ISAT), PT. XL Axiata Tbk (EXCL), and PT. Telekomunikasi Indonesia (Persero) Tbk (TLKM). Researchers took daily stock price movement chart data from 15 December 2019 to 15 June 2020 through the PROFITS application. The conclusion of this study is that for the shareholders of the four companies, they should sell shares they own to maximize profits. Keywords: Trading , Saham, MACD
Restrukturisasi Buyback Saham Tanpa RUPS Berbasis Return, Abnormal, TVA Bagi Bank BUMN Dea Tachta Almira; Eny Agustin Nur Aeni; Feni Krismawati Fauziah; Kharisma Novita Sari; Mimah Mutamimah
CAHAYA AKTIVA Vol 10, No 2 (2020): SEPTEMBER 2020
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v10i2.94

Abstract

Penelitian ini dilatarbelakangi oleh adanya restrukturisasi buyback saham yang dikeluarkan oleh Otoritas Jasa Keuangan (OJK) sebagai salah satu langkah perbaikan ekonomi khusunya dengan adanya gejolak harga saham di Bursa Efek Indonesia. Adanya upaya buyback saham yang dilakukan, berdampak pada beberapa variabel saham yang lain, diantaranya return, abnormal return, dan trading volume activity. Penelitian ini membahas Bank BUMN (Badan Usaha Milik Negara) yang memiliki keunggulan salah satunya dekat dengan masyarakat serta mendapatkan tingkat kepercayaan yang cukup tinggi di masyarakat, selain itu Bank BUMN juga dijadikan sebagai jembatan bagi pemerintah kepada masyarakat untuk menjaga kestabilan perekonomian disaat terjadi gejolak ekonomi. Tujuan dari penelitian ini adalah untuk menguji perbedaan return saham, abnormal return, dan trading volume activity pada Bank BUMN sebelum dan sesudah dilakukannya restrukturisasi buyback saham. Metode analisis data yang digunakan dalam penelitian ini ialah uji normalitas, uji homogenitas, uji beda dua sampel bebas dan uji hipotesis. Hasil penelitian membuktikan bahwa pada variabel return saham dan abnormal return Bank BUMN tidak terdapat perbedaan yang signifikan sebelum dan sesudah dikeluarkannya kebijakan restrukturisasi buyback saham, sedangkan pada variabel trading volume activity Bank BUMN terdapat perbedaan yang signifikan sebelum dan sesudah dikeluarkannya kebijakan restrukturisasi buyback saham.Kata Kunci: Restrukturisasi, Buyback Saham, Bank BUMN
Penetapan Harga Jual dengan Metode Cost Plus Pricing Menggunakan Pendekatan Full Costing Pada UD. Dzaky Alam Food Tahun 2019 Sigit Wisnu Setya Bhirawa; Lailatul Fitriah
CAHAYA AKTIVA Vol 10, No 2 (2020): SEPTEMBER 2020
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v10i2.89

Abstract

Each company generally aims to earn profits, especially manufacturing companies, and this profit is obtained from sales activities and the company can compete in the market. For this reason, the calculation of the cost of goods manufactured in determining the selling price of the product is very important because if the company does not calculate the cost of goods manufactured correctly, the company will experience problems in determining the selling price. The purpose of this study is to analyze the calculation of the cost of goods manufactured using the full costing method and the calculation of the selling price using the cost plus pricing method and whether the calculation of the cost of goods manufactured affects the determination of the selling price. The method used in this research is quantitative descriptive analysis. The results of this study indicate that the calculation of the cost of goods manufactured using the full costing method and the calculation of the selling price using the cost plus pricing method obtained different results, namely lower than the company's calculations. The lower the cost of goods manufactured, the lower the selling price. It is hoped that the company will apply the cost plus pricing method with a full costing approach in determining the selling price, because it is felt that this method is more appropriate than the method used by the previous company so that the company can compete in the market and can develop more.Keywords: Cost of Production, Selling Price, Full Costing, Cost Plus Pricing.
Evaluasi Penerapan Sistem Akuntansi Penggajian Karyawan Dalam Mendukung Efektifitas Pengendalian Internal (Studi Kasus Pada PT Sutrajaya Indahtama Tanggulangin Sidoarjo) Yanira Cahya Sari; Sigit Puji Winarko
CAHAYA AKTIVA Vol 10, No 2 (2020): SEPTEMBER 2020
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v10i2.93

Abstract

This research has a background on the importance of implementing a good payroll accounting system in a company. Because payroll is a routine expenditure and a considerable expenditure by the company. The objectives in this research are (1) To determine the implementation of employee payroll accounting information system at PT Sutrajaya Indahtama Tanggulangin Sidoarjo (2) To evaluate the implementation of payroll accounting information systems at PT Sutrajaya Indahtama Tanggulangin Sidoarjo, it can support internal control. This research uses a qualitative approach by descriptive methods. Data sources used are primary and secondary data. The procedure of collecting data in this research was using observation, interview, and documentation. The result of this research indicates that the implementation of the payroll accounting system in supporting the effectiveness of internal control at PT Sutrajaya Indahtama is good, but there are still multiple task among the personnel function, time recording function, salary register function, and accounting functions that performed by one function, namely the personnel function.Keyword: Payroll Accounting System, Internal Control
Implementasi Strategi Promosi Penjualan dalam Perspektif Integrated Marketing Communication (IMC) pada Produk Sampoerna di Masa Pandemi Covid-19 (Studi Kasus pada Sampoerna Retail Community (SRC) Hikmah Mart Rayon Ngancar Kediri) Mega Alfiyah Khasanah; Dhiyan Septa Wihara; Amat Pintu Batu
CAHAYA AKTIVA Vol 10, No 2 (2020): SEPTEMBER 2020
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v10i2.83

Abstract

One indicator of a successful company is how its strategy to increase sales. PT HM Sampoerna, one of the cigarette producers in Indonesia, has carried out a unique strategy during the co-19 pandemic. The purpose of this study is to determine the application and factors that support the success of sales promotion strategies in the perspective of Integrated Marketing Communication on Sampoerna products during the covid-19 pandemic. This type of descriptive qualitative research was taken to obtain information from 3 informants namely owner of SRC Hikmah Mart, Ngancar sales coordinator and consumers. In addition, a qualitative approach is expected to reveal the extent of the implementation of the strategy. The validity and reliability of this study uses source triangulation. Data analysis techniques in this study consisted of 3 stages, namely: data reduction, data presentation, and drawing conclusions. The results showed that one of SRC Hikmah Mart's strategies was to enable delivery order services, provide facilities for covid prevention, and routine monitoring through social media by sales. So that Sampoerna cigarette products do not experience a significant decrease. High stress levels, lots of free time and the assumption that cigarettes consumed are determinants of social class and income. So the tendency for smoking is greater, because consumers continue to smoke even though the type of cigarettes purchased is cigarettes whose price is cheaper than before the co-19 pandemic.Keywords: Promotion Strategy, Sampoerna Products, Pandemic Covid-19, Sampoerna Retail Communities (SRC)

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