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Arthur Daniel Limantara
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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
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Search results for , issue "Vol 11, No 1 (2021): MARET 2021" : 7 Documents clear
Pengaruh Stock Split Terhadap Respon Investor Yani Dwi Restanti; Herry Setyno
CAHAYA AKTIVA Vol 11, No 1 (2021): MARET 2021
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v11i1.128

Abstract

This study aims to determine the response of investors before and after the stock split, to determine the differences in stock returns and stock trading volume before and after the company does stocksplit. The companies used in this research sample are from the manufacturing, mining, financial and agricultural sectors. The research method used is an expalanatory research method with a quantitative approach, with the data analysis technique of one sample t-test and paired sample t-test. The results of the study inform that: (a) on the eighth day there is investor response after the company does stocksplit. Investors respond negatively as evidenced by negative abnormal returns. (b) there is no significant difference between stock returns before and after stocksplit. (c) there is a significant difference between TVA before and after stocksplit. Keywords: Stock split, abnormal return, return saham, TVA
Analysis of Application of Accounting Infromation Systems Sales of Rooms and Acceptance of Cash on Griya Penanggungan Kediri City Dyah Ayu Paramitha
CAHAYA AKTIVA Vol 11, No 1 (2021): MARET 2021
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v11i1.124

Abstract

This study aims to analyze and determine the application of accounting information systems for sales of rooms and cash receipts at Griya Penanggungan Kota Kediri. The research method used is descriptive qualitative research because this study aims to compare with existing theories. The types of data used are primary data and secondary data. Primary data in question is data from interviews, while secondary data is information about company history and accounting information systems. The results of this study prove that the accounting information system for room sales and cash receipts at Griya Penanggungan Kota Kediri is good enough; sales made with cash sales systems and credit sales have been running according to existing procedures. However, there are still weaknesses in planning and control, namely the absence of regular budgeting. Keywords: accounting information system, sales accounting, cash receipts
Socio-Economic Impacts of Pricing Toll Roads in Indonesia Arthur Daniel Limantara; Joko Suyono; Bambang Subiyanto
CAHAYA AKTIVA Vol 11, No 1 (2021): MARET 2021
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v11i1.129

Abstract

A
Analisis Kinerja Keuangan PT. BANK CENTRAL ASIA Tbk Periode 2014–2018 Merry Christy; Mas Wibowo Andoko; Duwi Riningsih
CAHAYA AKTIVA Vol 11, No 1 (2021): MARET 2021
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v11i1.125

Abstract

This research is expected to be able to find out about the Health Level contained in PT. Bank Central Asia Tbk in the period 2014–2018. Soundness in the Bank is an important aspect that must be known and understood by the bank’s stakeholders. In addition to the function of banks is an institution that aims for financial intermediation, the existence of bank health research can also provide an ease in making a decision in the future that will occur in the future. Used by internal parties as a benchmark of the performance of a bank. In 2011, the Bank’s Soundness was assessed using the RGEC method covering aspects of Risk Profile which included NPL and LDR, Good Corporate Governance ,Earning which included ROA and NIM and Capital with CAR. The method of analyzing a data that will be used is the method of financial analysis that refers to a Otoritas Jasa Keuangan No.4/POJK.03/2016 concerning Rating of Soundness of Commercial Banks. Based on these result, it shows that the Risk Profile aspect which includes NPL and LDR is considered Very Healthy. In the Earning and Capital aspects of the period 2014 – 2018 PT. Bank Central Asia Tbk is considered very healthy. So that PT. Bank Central Asia Tbk is a bank that has the title of very healthy for the pas five years. Keywords: Financial Soundness, Risk Profile, Good Corporate Governance, Earning, Capital.
Penilaian Kepuasan Konsumen ditinjau dari Kualitas Produk, Lokasi dan Kualitas Pelayanan pada Depot Leko Tulungagung Gesty Ernestivita; Arizky Saputro; Subagyo Subagyo
CAHAYA AKTIVA Vol 11, No 1 (2021): MARET 2021
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v11i1.130

Abstract

The competitive condition of the culinary world is currently weakening, this is due to various factors affecting economic activity, one of which is influenced by the Covid 19 pandemic. Depot Leko Tulungagung is one type of business that produces food products that also struggle to exist during the pandemic. Ideally, consumers who buy food get a sense of satisfaction, both in terms of product quality (food), location, and service. The purpose of this study was to analyze and determine: the significant influence between product quality on customer satisfaction Depot Leko Tulungagung (2) the significant effect between location on customer satisfaction Depot Leko Tulungagung (3) significant influence between service quality on customer satisfaction Depot Leko Tulungagung (4) significant influence between product quality, location, and service quality on customer satisfaction Depot Leko Tulungagung. The approach in this study uses a quantitative approach with causal research techniques. The data collection by distributing questionnaires. The sample used was 40 respondents. The sampling technique used is incidental sampling technique. The data analysis technique used multiple linear regression analysis with SPSS for windows version 23 software. The conclusions of this study are (1) There is a partially significant effect between product quality and consumer satisfaction at Depot Leko Tulungagung. (2) There is a partially significant effect between locations on customer satisfaction at Depot Leko Tulungagung. (3) There is a partially significant influence between service quality and customer satisfaction at Depot Leko Tulungagung. (4) There is a significant effect simultaneously between product quality, location, and service quality on customer satisfaction at Depot Leko Tulungagung. Keywords: Product Quality, Location, Service Quality, Customer Satisfaction.
Peranan Ketahanan Ekonomi Desa Bagi Ketahanan Desa Mas Wibowo Andoko
CAHAYA AKTIVA Vol 11, No 1 (2021): MARET 2021
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v11i1.126

Abstract

Penerapan Metode Forecast Dalam Menentukan Anggaran Penjualan Pada PT Kediri Tani Sejahtera Nurin Eva
CAHAYA AKTIVA Vol 11, No 1 (2021): MARET 2021
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v11i1.127

Abstract

Penelitian ini dilakukan pada PT Kediri Tani Sejahtera yang terletak di Desa Wonosari Kecamatan Pagu Kabupaten Kediri. Jenis riset yang digunakan merupakan expost facto dengan pendekatan kuantitatif . Tata cara pengumpulan informasi memakai metode observasi , interview , serta dokumentasi . Ada pula tata cara yang digunakan buat memastikan anggaran penjualan merupakan tata cara moment serta least square . Kesimpulan hasil penetian ini merupakan saat sebelum memakai tata cara nilai Standart kesalahan forecast sebesar 51.509.238,36 tetapi sehabis digunakannya tatacara moment serta tata cara least square tata cara nilai Standart kesalahan forecast lebih rendah ialah sebesar 49 . 515 . 524 , 32 . Perhitungan anggaran penjualan dengan tata cara moment serta least square buat 2016 sebesar Rp 8.328.584.909,20 dengan jumlah pupuk yang di produksi sebesar 6.700.390,11 Kg. Adapun anggaran penjualan untuk tahun 2017 sebesar Rp 8.532.445.727,40 dengan jumlah pupuk yang di produksi sebesar 6.864.397,21 Kg. Dengan menggunakan metode moment dan metode least square untuk menentukan anggaran penjualan maka ketepatan dalam menganggarkan penjualan lebih akurat .Berdasarkan simpulan hasil penelitian ini, disarankan perusaahan menggunakan metode dalam menentukan anggaran penjualan pe-rusahaan. Dengan digunakannya metode maka memudahkan perusahaan dalam menentukan anggaran penjualan. Perusahaan dapat menggunakan analisis trend dengan metode moment dan metode least square. Perusahaan dapat memilih salah satu metode tersebut karena ke dua metode tersebut menghasilkan nilai yang sama jika diterapkan dalam menghitung anggaran penjualan. Namun sebaiknya perusahaan menggunakan metode least square karena penghitungan dengan menggunakan metode least square lebih mudah jika dibandingkan dengan metode moment. Keywords: Forecast, Anggaran Penjualan

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