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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 9, No 1 (2019): MARET 2019" : 7 Documents clear
Pengaruh Efisiensi Modal Kerja Terhadap Rentabilitas Perusahaan Primarasa Food Industry Kediri Pada Tahun 2013 -2017 Ika Nur Fitriani; Subagyo Subagyo; Mas Wibowo Andoko
CAHAYA AKTIVA Vol 9, No 1 (2019): MARET 2019
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v9i1.78

Abstract

Working capital is used to conduct the company's operations. Working capital is defined as investments invested in current assets such as cash, securities, accounts receivable, inventory. in this research is taken two elements of variable working capital elements  of  X1 cash and X2 inventory turnover rate affecting variable Y is rentability. Cash is a tool of exchange and is also used as a measure in accounting, in the balance sheet, cash is a current asset in the sense of frequent change. Almost every transaction with outsiders always affects cash. While the receivable turnover rate is a number that shows how many times a company to bill on receivables in a certain period. Profitability is the company's ability to generate profits. The purpose of this study is to determine whether the cash ratio and receivable turnover rate affect the profitability of Primarasa Food Industry Kediri. The financial statements used in this study are income statement and balance sheet in 2013 up to 2017. Analyze techniques are used by using correlation analysis, multiple linear regression and t test. Regression test results that as described in this research, it can be said that empirically found that the cash ratio has a positive effect on corporate profitability means the higher the cash ratio achieved then increase the profitability of PT Primarasafood (SAWI). It can be proved by regression test result that sig value for influence of X1 (cash ratio) to Y (rentability) is 0,002 <0,05 and Thitung value 22.053> Ttabel 4,303 In this case it is clear that inventory turnover has no effect on the firm's profitability. In the results if the data using SPSS 16.0 for Windows above can be seen that the two independent variables simultaneously affect the dependent variable, where the table 4.5 F value counted 844,299 (F table = 9.55) and the significance level of 0.001 (sig α < 0.05). So generally it can be concluded that the independent variable cash and receivable turnover rate simultaneously affect the dependent variable that is the profitability of Primarasa Food Industry Kediri.Keywords: Working Capital (Cash & Receivable Turnover Rate), Profitability.
PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP HARGA SAHAM PERUSAHAAN SEKTOR PROPERTI YANG TERDAFTAR DI BEI PADA TAHUN 2012-2016 Agung Hernando Harsono; Dwi Budiadi; Andrea Gideon
CAHAYA AKTIVA Vol 9, No 1 (2019): MARET 2019
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v9i1.74

Abstract

This study aims to find out about the influence of profitability and solvency of the company on stock prices. The financial ratios studied are Return on Assets and Debt to Equity Ratio as independent variables and stock prices as the dependent variable. The number of samples used in this study are property sector companies listed on the IDX from 2012 - 2016. The statistical method used in this study is multiple regression method. The results of this study indicate that the ratio of Return on Assets, and Debt to Equity Ratio is simultaneously statistically significant effect on stock prices. While statistically partial the ratio of Debt to Equity Ratio does not have a significant effect on stock prices that will be traded on the stock exchange. Keywords: Profitability (ROA), Solvency (DER), Share Prices.
PENERAPAN METODE ACTIVITY BASED COSTING UNTUK MENENTUKAN HARGA POKOK PRODUKSI SUSU PADA KUD KARYA BHAKTI NGACAR Ika Diah Utari; Budiono Budiono; Wahyu Suhardono
CAHAYA AKTIVA Vol 9, No 1 (2019): MARET 2019
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v9i1.79

Abstract

Working capital is used to conduct the company's operations. Working capital is defined as investments invested in current assets such as cash, securities, accounts receivable, inventory. in this research is taken two elements of variable working capital elements  of  X1 cash and X2 inventory turnover rate affecting variable Y is rentability. Cash is a tool of exchange and is also used as a measure in accounting, in the balance sheet, cash is a current asset in the sense of frequent change. Almost every transaction with outsiders always affects cash. While the receivable turnover rate is a number that shows how many times a company to bill on receivables in a certain period. Profitability is the company's ability to generate profits. The purpose of this study is to determine whether the cash ratio and receivable turnover rate affect the profitability of Primarasa Food Industry Kediri. The financial statements used in this study are income statement and balance sheet in 2013 up to 2017. Analyze techniques are used by using correlation analysis, multiple linear regression and t test. Regression test results that as described in this research, it can be said that empirically found that the cash ratio has a positive effect on corporate profitability means the higher the cash ratio achieved then increase the profitability of PT Primarasafood (SAWI). It can be proved by regression test result that sig value for influence of X1 (cash ratio) to Y (rentability) is 0,002 <0,05 and Thitung value 22.053> Ttabel 4,303 In this case it is clear that inventory turnover has no effect on the firm's profitability. In the results if the data using SPSS 16.0 for Windows above can be seen that the two independent variables simultaneously affect the dependent variable, where the table 4.5 F value counted 844,299 (F table = 9.55) and the significance level of 0.001 (sig α < 0.05). So generally it can be concluded that the independent variable cash and receivable turnover rate simultaneously affect the dependent variable that is the profitability of Primarasa Food Industry Kediri.Keywords: Working Capital (Cash & Receivable Turnover Rate), Profitability.
PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PT.INDOFOOD SUKSES MAKMUR TBK Gita Eliya Cahyani; Subagyo Subagyo; Andrea Gideon
CAHAYA AKTIVA Vol 9, No 1 (2019): MARET 2019
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v9i1.75

Abstract

This study aims to determine and examine the effect of cash turnover and receivable turnover on profitability at PT. Indofood has prosperous success. This study uses the population of all financial reports (quarterly) PT. Indoodood Sukses Makmur TBK listed on the Indonesia Stock Exchange (IDX) for the period 2010-2017. Based on predetermined criteria, 32 samples were obtained.The data analysis technique used is multiple regression analysis and with the help of SPSS version 16.0. in this study experienced the disposal of outlier data in order to be able to normal distribution and disposal of Company Size variables as the cause of multicollinearity.Test results show that the Cash Turnover variable (X1) has a significant negative effect on ROA while the Receivable Turnover variable (X2) has a significant positive effect on ROA. The probability value of the Cash Turnover variable (X1) is 0.569 against ROA. Receivable Turnover (X2) has a significant positive effect on ROA. With the probability value of the Receivable Turnover variable is 0.001 against ROA assuming the value of the other variables remains constant. This shows that if the Receivable Turnover is high, then ROA will increase. And F Test results show that cash turnover and receivable turnover have a simultant effect on profitability that is 0.02. Keywords: ROA, Cash Turnover, Receivable Turnover
ANALISIS PENGARUH RASIO ASSET TURNOVER DAN RASIO PROFITABILITAS TERHADAP RETURN SAHAM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK PADA TAHUN 2012– 2016 Ragil Ayu Setyaningrum; Subagyo Subagyo; Wahyu Suhardono
CAHAYA AKTIVA Vol 9, No 1 (2019): MARET 2019
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v9i1.80

Abstract

This study was made with the aim to determine the effect of Asset Turnover ratio, profitability on stock returns on mining companies listed on the Indonesia Stock Exchange. So that it is expected that the results of elite pension can contribute to mining companies especially in taking a policy. Data analysis techniques in this study using Multiple Regression Analysis,  Determinant Coefficients, Simultaneous Test (F), Partial Test (T). The population in this study is 9 mining companies that have financial data during 2012-2016. The results of this study indicate that: Partially the activity ratio has no effect on stock returns, partially profitability ratios have a significant effect on stock returns and simultaneously activity ratios and profitability ratios affect the stock returns of mining companies listed on the stock exchange in 2012-2016. Keywords:  Asset Turnover Ratio, Profitability, and Stock Return.
ANALISIS SELISIH BIAYA PRODUKSI PAKAN TERNAK PADA KUD KARYA BHAKTI NGANCAR Riyantini Riyantini; Budiono Budiono; Wahyu Suhardono
CAHAYA AKTIVA Vol 9, No 1 (2019): MARET 2019
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v9i1.76

Abstract

Analysis of the difference in production costs consists of an analysis of raw material costs, direct labor costs, and factory overhead costs. The results of this difference analysis can be used as a guideline for decision making in corporate management by comparing the results of the analysis of differences in standard production costs with actual production costs.KUD Karya Bhakti Ngancar is a cooperative that has several work units, one of which is the animal feed production unit. The method used by the author is quantitative descriptive which aims to describe the nature of something that has taken place in the event and examine the causes or symptoms that occur in the company.Based on the results of research in 2017 can be seen the following results: Difference in cost of raw materials for pulses and pellets of Rp 62,400  causes of differences in raw material costs is the actual price of raw materials is greater than the price of standard raw materials. The difference in direct labor costs amounting to Rp 1,996,800 causes the difference in direct labor costs because labor rates are actually lower than standard labor rates. Difference in factory overhead costs of Rp 1,332,864, the cause of this difference is the determination of standard prices that are higher than the actual overhead needs. Keyword: Variance Analysis, Cost of Production
PENGARUH EARNING PER SHARE DAN DIVIDEND PER SHARE TERHADAP HARGA SAHAM PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Pada Perusahaan yang Terdaftar di Indeks LQ 45 Periode 2013-2016) Tri Yuwono; Subagyo Subagyo; Andrea Gideon
CAHAYA AKTIVA Vol 9, No 1 (2019): MARET 2019
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v9i1.77

Abstract

This study aims to examine the influence of earning pershare and dividend per share,to the stock price. Thestock price coefficient is measured by the result of regression slope between cummulative abnormal return and unexpected earnings. The population of this study are companies that are listed on LQ 45 Index in 2013-2016. Based on purposive sampling method, the total obtained samples are 17 companies.The source of data are taken from annual reports of companies that are listed on Indonesia stock exchange in 2013-2016. The data analysis method is using multiple linear regression with SPSS 16. software application.The result of this study found that earning per share and devidend per share have significant positive effect to the stock price coefficient partially or simultaneously.Keywords : earning per share, dividend per share, LQ45 index, stock price.

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