cover
Article Per Year (5 Year)
All
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
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 49 Documents
 1   2   3   4   5 
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
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.
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
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.
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
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
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 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.
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.
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.

Page 4 of 5 | Total Record : 49

 1   2   3   4   5 

Filter by Year

2018 2021


Reset
Filter By Issues
All Issue Vol 11, No 1 (2021): MARET 2021 Vol 10, No 2 (2020): SEPTEMBER 2020 Vol 10, No 1 (2020): MARET 2020 Vol 9, No 2 (2019): SEPTEMBER 2019 Vol 9, No 1 (2019): MARET 2019 Vol 8, No 2 (2018): SEPTEMBER 2018 Vol 8, No 1 (2018): MARET 2018