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Jurnal Aktiva : Riset Akutansi dan Keuangan
Published by Universitas Nusa Putra
ISSN : 26863618     EISSN : 26861054     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Akuntansi Keuangan, Akuntansi Manajemen, Sistem Informasi Akuntansi, Audit, Etika Akuntansi Profesional, Akuntansi Perpajakan, Akuntansi Sektor Publik, Pendidikan Akuntansi dan Perbankan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 1 No 3 (2020): Jurnal AKTIVA" : 5 Documents clear
Pengaruh Likuiditas dan Solvabilitas terhadap Profitabilitas pada PT. Indofood CBP Sukses Makmur, Tbk. Yang terdaftar di Bursa Efek Indonesia Muhammad Rizky Ramdaniansyah
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 1 No 3 (2020): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v2i1.39

Abstract

The purpose of this study was to describe the liquidity, solvability and profitability of PT Indofood CBP Sukses Makmur, Tbk. and to determine the effect of liquidity and solvability on profitability. The method of analysis used in this research is quantitative descriptive analysis method. The object of this research is PT Indofood CPB Sukses, Tbk for the period 2014- 2019. The method used for this is multiple linear regression analysis, correlation coefficient, coefficient of determination, and hypothesis testing. The results of the analysis of multiple linear regression are: Ŷ = 0.156 + 0.013 X1 + (-0,117) X2. This means that there is a positive influence on liquidity, and a negative effect on solvability on profitability. The result of the correlation coefficient analysis is 0.963 which means a strong relationship between these three variables. The coefficient of determination is 0.877, which means that 87.7% of the variation in profitability is explained by CR and DER. The research hypothesis shows that the liquidity variable is rejected on the solvability variable, meaning that liquidity has no effect and solvability has a significant effect on profitability at PT Indofood CBP Sukses Makmur, Tbk. 2014-2019 period.
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SEKTOR FARMASI YANG TERDAFTAR DI BEI PERIODE 2017 - 2018 Heliani; Yulianti, Risma
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 1 No 3 (2020): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v2i1.40

Abstract

The pharmaceutical sector is a manufacturing company engaged in the health sector. This research was conducted to analyze whether profitability is influenced by the current ratio, debt ratio, sales growth and firm size using multiple linear regression analysis through SPSS. The population consists of 10 companies, namely pharmaceutical sector companies listed on the IDX for the 2017 - 2018 period. The use of a sample of 14 samples was determined by purposive sampling. Successful research shows that profitability is not influenced by the current ratio, debt ratio, sales growth and firm size.
PENGARUH DISIPLIN DAN MOTIVASI TERHADAP INDEKS PRESTASI MAHASISWA PRODI AKUNTANSI UNIVERSITAS NUSA PUTRA Rukoyah, Siti
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 1 No 3 (2020): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v2i1.46

Abstract

This type of research is quantitative. The population of this study was 100 students of the Accounting Study Program. The research sample used a random sampling method, and part of the population selected was 33 people. Multiple linear regression is a data analysis technique used in this study, using partial and simultaneous hypothesis testing and using the coefficient of determination. The prerequisite analysis test was the normality test which was carried out using the Kolmogorov Smirnov test, then the multicollinearity test, then the heteroscedasticity test and then the linearity test before carrying out the test analysis. The results obtained from this study indicate that discipline and motivation have an effect on the Student Achievement Index.
Analisis Rasio Profitabilitas dan Rasio Keuangan Sebagai Dasar Penilaian Kinerja Keuangan Pada PT. Indofarma (Persero) Tbk Periode Maret 2014-2018 Fernawati, Amelia Fernawati
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 1 No 3 (2020): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v2i1.50

Abstract

This study aims to determine the financial performance of PT Indofarma (Persero) Tbk in the period March 2014-2018 seen based on profitability ratios and activity ratios as well as performance appraisals based on Kasmir industry standards (2015). Using descriptive research methods. The object of research is the financial statements of PT Indofarma (Persero) Tbk. The type of data used in this study is secondary data. Data collection techniques in this research is to use the literature method. According to James C. Van Home in Kasmir (2015: 104) financial ratios are indices that connect two accounting numbers and are obtained by dividing one number by another. The results of this study indicate that the Company in terms of profit margins can be said to be healthy, because the Company's average profit margin of 31.5% is above the industry standard. Meanwhile, when viewed from the Company's net profit margin, return on investment, and return on equity it can be said to be unhealthy, because it is below the industry standard. While based on the activity ratio, the Company has not been able to manage its assets. This can be seen from the highest average working capital turnover of only 2.66 times which is below the industry standard. While the lowest average total assets turnover was 0.13 times which is below the industry standard. Then the Company's activity ratio is declared unhealthy. In addition, the Company's performance based on profitability ratios improved although it was still below the industry standard. Whereas according to the activity ratio the Company's performance has decreased and the calculation results are below the industry standard.
PENGARUH PENGELOLAAN KEUANGAN TERHADAP KEHARMONISAN RUMAH TANGGA Ranti Nurdiansari
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 1 No 3 (2020): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v2i1.51

Abstract

This research aims to determine the effect of household financial management on household harmony. As for the background of this writing due to the increasing number of divorces that occur especially in sukabumi where one of the causes is economic factor. In a family there are many problems that occur these problems occur due to several factors one of which is financial factor.problems that occur due to financial can be caused by excess or lack of ability to manage finances so that expenses exceed income.in collecting data researcherused qualitative methods that emphazise the depth of data obtained by researcher with interviewing techniques using snowball sampling.the result of this research is that the ability in financial management will affect the welfare and harmony of the family.

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