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CAHAYA AKTIVA

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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 49 Documents

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ANALISIS PERHITUNGAN PERSEDIAAN BAHAN BAKU DENGAN METODE FIFO DAN AVERAGE ( STUDY KASUS PADA UMKM AAM PUTRA KOTA KEDIRI ) TAHUN 2019 Dewi Lestari; Subagyo Subagyo; Arthur Daniel Limantara
CAHAYA AKTIVA Vol 9, No 2 (2019): SEPTEMBER 2019
Publisher : POLITEKNIK CAHAYA SURYA

This research is motivated by problems related to recording in inventory where the company still uses manual recording not according to SAK, so that the recording of supplies is more effective, AMM PUTRA companies can implement inventory recording using the FIFO and Average methods. This study will apply inventory assessment using the FIFO and Average methods to determine whether there is an influence in the calculations using the FIFO and Average methods. To obtain the theoretical basis and field research is to obtain data through direct research to the research object, namely UMKM AAM PUTRA Kediri. Data collection methods used in research are observation, interview and documentation. The results of this study companies are more appropriate to use the Perpetual FIFO method and the periodic FIFO than the Average method of calculating the value of inventory, because the final inventory value of the FIFO method is greater than the Average method. The FIFO method will provide a lower cost of goods sold than the Average method, but the FIFO method provides a larger net profit than the Average method.Keywords: Stock, FIFO (First In First Out), Laverage

AKIBAT HUKUM ATAS TERBITNYA CEK KOSONG Divi Kusumaningrum
CAHAYA AKTIVA Vol 8, No 1 (2018): MARET 2018
Publisher : POLITEKNIK CAHAYA SURYA

In practice in the banking world, a person may issue a check if a check withdrawal has been registered to a customer with a checking account at a particular bank, the customer must also have sufficient funds for the check. Provider of funds must be executed when the check is shown to be cashed in the interested bank. However, the unavailability of sufficient funds on the scorching nominal on the check shown, resulting in the check rejected by the bank and considered as a blank check. Against the puller is also considered to have made a blank check withdrawal. Cases of withdrawal of blank checks may be subject to civil law sanction, but it is also possible to be prosecuted criminally if they meet the element of criminal law. In addition there are also administrative sanctions imposed by the bank as interested in giving a warning in writing, which is only imposed on the withdrawal of the check that was denied payment, as well as to close the checking account withdrawal at all banks.Keywords: Blank Check, Demand Deposit Account

Analisis Kinerja Keuangan Pada PT Bekasi Asri Pemula Tbk Periode 2014-2017 Nenda Witama Agustin; Gesty Ernestivita; Dwi Budiadi
CAHAYA AKTIVA Vol 10, No 1 (2020): MARET 2020
Publisher : POLITEKNIK CAHAYA SURYA

The purpose of this research is to analyze the financial performance of PT Bekasi Asri Pemula Tbk listed on the Indonesia Stock Exchange in the 2014-2017 period through the analysis of profitability, solvency, liquidity and activity ratios. The research data used are secondary data, where data is obtained indirectly from third parties or through documents. The data source of this research was obtained from the internet through the official website of the Indonesia Stock Exchange (IDX) www.idx.co.id in the form of annual reports of property sector companies in the 2014-2017 period. The formulation of the problems in this study are (1) How was the financial performance of PT Bekasi Asri Pemula Tbk listed on the Indonesia Stock Exchange in the 2014-2017 period in terms of profitability, solvency, liquidity, activity ratios? In this study, researchers used financial research variables, namely, the ratio of profitability, solvency, liquidity, activity. Furthermore, this study uses descriptive analysis techniques using financial ratio analysis, meaning that the data obtained in the field are processedin such a way as to provide systematic, factual and accurate data regarding the problem under study.Keywords: financial performance

PENGARUH LIKUIDITAS, SOLVABILITAS, RENTABILITAS PADA KOPERASI SERBA USAHA WAHIDIYAH “AL-AMIN” KECAMATAN MOJOROTO KOTA KEDIRI (EFFECT OF LIQUIDITY SOLVENCY, PROFITABILITY ON WAHIDIYAH BUSINESS OPERATIONS “AL-AMIN” SUBSCRIPTION MOJOROTO KEDIRI). Suhud Wasiono
CAHAYA AKTIVA Vol 8, No 2 (2018): SEPTEMBER 2018
Publisher : POLITEKNIK CAHAYA SURYA

The purpose of this research is to know the influence of Liquidity, Solvability and Profitability on Multipurpose Business Cooperative Wahidiyah "Al-Amin" Subscription Mojoroto Kediri. Multi Business Cooperative Wahidiyah as a business entity Wahidiyah. Multi Business Cooperative Wahidiyah as a business entity Wahidiyah who participate in realizing the prosperity of Wahidiyah pengamal in particular and society in general. For that Multifunctional Business Cooperative Wahidiyah need to build himself to be strong. The method used is Library Research and Field Research and Financial Ratio The method used is Library Research and Field Research and Financial Ratio Analysis of liquidity, solvency, profitability of 2015 to 2017. Research and Discussion Results are as Research and Discussion Results are as follows: The number of members 300 people in 2015 and 362 people in 2016 or up 20.6% and in 2017 to 409 people or 12.9%. The amount of principal and mandatory savings in 2015 Rp.116.148.200, - and in 2016 Rp.147.033.200, - or rose 26.6% and in 2017 to Rp.178.796.200 or up 21.6%. Assessment of Liquidity by 2015 = 2.05 (2: 1) and 2016 = 2.03 (2: 1) in 2017 to 2.03 (2: 1). Normal Standard 2: 1 means Wahidiyah Multipurpose Cooperative " Al-Amin "is able to pay off short-term debt when it matures. Assessment of Solvency in 2015 = 0.73 (7:10) and 2016 = 0.21 (2:10) in 2017 to 0.56 (6:10) Normal Standard = 8: 1 means Multipurpose Business Cooperative "Al -Amin "able to pay short-term debt as well as long-term Assessment of Rentability in 2015 amounted to 16.76%, by 2016 by 10.89% in 2017 by 12.63%. Normal Standards are 10% to 20%, meaning Wahidiyah Business Unions "Al-Amin" in obtaining profit is still normal because it is still in the range of 10% to 20%. The influence of liquidity, solvency and profitability as a whole can be seen that Wahidiyah Multipurpose Business Cooperative "Al-Amin" Subscription Mojoroto Kediri able to pay both short-term and long-term debt and gain normal profit from 2015 until 2017. Keywords : Liquity, solvency, profitability

PENGARUH PAJAK DAERAH KOTA KEDIRI TERHADAP ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) KOTA KEDIRI TAHUN 2011 – 2015 Dhita Sandika; Wibowo Andoko; Dwi Budiadi
CAHAYA AKTIVA Vol 8, No 2 (2018): SEPTEMBER 2018
Publisher : POLITEKNIK CAHAYA SURYA

Taxes are a very important sector for the source of state revenues, in the post budget and state expenditure (APBN) tax contributions have large contribution compared with other sources of state revenue (non-tax). Local taxes consist of various types of taxes related to various joints of people’s lives. Each type o local tax and levy has the object, subject, tariff, and various individual imposition conditionts, which my differ from other types of taxes and budget and regional expenditure. This study uses quantitative methods using data in the form of reports of tax revenues and budget data of revenues and expenditures of the city of Kediri in 2011 – 2015. The results of this study indicate that the regional tax has a significant influence on the regional revenue budget in revenue board, financial management and assets district of Kediri in 2011 up to 2015. Relationship level of 0,005 indicating that the level of relationship between local taxes with the regional revenue budget is high a positive direction, which means the higher the receipt of regional tax, the higter ther value of regional revenue budget and so is other.Keyword : Local Tax Revenue, Regional Revenue and Expenditure Budget

Tingkat Penerimaan Konsumen Terhadap Market Place di Facebook Nabila Payapo; Sanusi Amir; Heri Abijono
CAHAYA AKTIVA Vol 10, No 1 (2020): MARET 2020
Publisher : POLITEKNIK CAHAYA SURYA

Data from the Ambon City Statistic Agency in 2017 states that as much as 92.37 percent of Ambon City residents live in urban areas. The East Kabar Daily Newspaper in 2019 said every Ambonese citizen must have a handphone. There is an exception, that the use of Facebook is not yet familiar to use for e-commerce, because it still prioritizes direct face-to-face buying with sellers or through classified advertisements in newspapers, and this results in the future level of Ambonese acceptance becoming low towards ecommerce through Facebook, and online marketers have lost the opportunity to transact, so Ambonese people can be left behind compared to other areas in ecommerce through Facebook. The path analysis results concluded that Ease of Use (PEOU) had a significant direct effect on Perceived Usefulness PEOU had a significant indirect effect on Attitude Toward Using (ATU), PEOU PU indirectly had a significant effect on ATU, ATU directly gives a significant on Behavioral Intention Use (BIU), and BIU directly has a significant on Actual System Usage (ASU). With the achievement score analysis of Facebook features, it produces that Facebook features can be further by adding other facilities to attract respondents' attention so they are to open Facebook at least 1 hour per day for e-commerce activities.Keywords: facebook, e-commerce, analysis, pathway, achievement, score

PENGARUH RETURN ON INVESMENT DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM PADA PERUSAHAN YANG TERDAFTAR DI LQ45 PERIODE TAHUN 2015-2017 Dwi Oktaviana; Gesty Ernestivita; Dwi Budiadi
CAHAYA AKTIVA Vol 9, No 2 (2019): SEPTEMBER 2019
Publisher : POLITEKNIK CAHAYA SURYA

This research was conducted to analyze the effect of Return on Investment and Debt to Equity Ratio on stock prices in companies listed in the LQ45 for the period 2015-2017. The financial ratios examined are Return on Investment and Debt to Equity Ratio as independent variables and stock prices as the dependent variable. The samples used in this research are companies listed in the LQ45 period 2015 - 2017. The statistical method used in this research is a multiple regression method. The results of this research indicate that the ratio of Return on Investment and Debt to Equity Ratio is statistically simultaneously significant effect on stock prices. While statistically partial Debt to Equity Ratio ratio does not have a significant effect on the price of shares to be traded on the stock.Keywords: Return on Investment (ROI), Debt to Equity Ratio (DER), Stock Price.

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

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

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

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 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

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

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Arthur Daniel Limantara

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Jl. Perintis Kemerdekaan No. 36A, Ngronggo Kediri Email : cahayaaktiva@cahayasurya.ac.id Telp : (0354) 689669

Location
Kota kediri,

Jawa timur

INDONESIA

Abstract

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Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Arthur Daniel Limantara

Contact Email arthur.daniel@cahayasurya.ac.id

Phone +6281252148149

Journal Mail Official arthur.daniel@cahayasurya.ac.id

Editorial Address Jl. Perintis Kemerdekaan No. 36A, Ngronggo Kediri Email : cahayaaktiva@cahayasurya.ac.id Telp : (0354) 689669

Location Kota kediri, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Arthur Daniel Limantara

Contact Email
arthur.daniel@cahayasurya.ac.id

Phone
+6281252148149

Journal Mail Official
arthur.daniel@cahayasurya.ac.id

Editorial Address
Jl. Perintis Kemerdekaan No. 36A, Ngronggo Kediri Email : cahayaaktiva@cahayasurya.ac.id Telp : (0354) 689669

Location
Kota kediri,

Jawa timur

INDONESIA