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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 78 Documents
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PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris 16 Perusahaan Sektor Konsumsi yang terdaftar di Bursa Efek Indonesia) aris
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 2 No 3 (2021): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v2i3.30

Abstract

The manufacturing industry is showing very promising developments, especially in the aspect of manufacturing value added in the consumer goods sector. Because the products are needed by the wider community. This study aims to analyze how the influence of leverage and profitability on company value, the Food and Beverages Sector Companies listed on the Indonesia Stock Exchange. The research method used is descriptive method and verification method. The sampling technique was carried out using the purposive sampling method, and a sample of 14 Sector Food and Beverages Companies listed on the Indonesia Stock Exchange, in 2015 - 2019. Data analysis used in this study was multiple regression analysis. Statistical test results show that the leverage variable has a relationship with firm value, with a moderate level, while the profitability variable has a very strong relationship with company value. From the results of the research, solvency and profitability have a significant positive effect on firm value. This means that the higher the leverage and profitability, the higher the value of the company. Leverage variables and profitability variables have a significant positive effect on the value of the company, meaning that together the higher the leverage and profitability the higher the value of the company.
Analisis Faktor yang Mempengaruhi Kepatuhan Wajib pajak Bumi Bangunan Terhadap Sanksi Pajak riskiana, Nadia; Khoiri Furqon, Imahda
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 3 No 1 (2021): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v3i1.33

Abstract

This study aims to analyze the effect of taxpayer attitudes, taxpayer awareness, and sanctions against taxpayers, on taxpayer compliance in paying land and building taxes. The data obtained is in the form of data from the regional office of the tax directorate general. The analysis method used is descriptive quantitative r. The test results show that partially the attitude of taxpayers has no significant effect on taxpayer compliance, taxpayer awareness has a significant effect on taxpayer compliance, tax knowledge has a significant effect on taxpayer compliance, and simultaneously the attitude of taxpayers, taxpayer awareness, and tax sanctions have a significant effect on taxpayer compliance.
ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN SEKTOR PERDESAAN DAN PERKOTAAN (PBB-P2) DI KABUPATEN PEMALANG Sri Mulyani, Dina; Khoiri Furqon, Imahda
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 3 No 1 (2021): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v3i1.36

Abstract

Land and Building Tax in the Rural and Urban Sector (PBB-P2) is one of the taxes managed by the Regional Government, starting from the administration process to tax collection including the exploration of its potential. Rural and Urban Land and Building Tax is a tax on land and / or buildings that are owned, controlled, and or utilized by individuals or entities, except for areas used for plantations, forestry and mining business activities. The management of land and building taxes is left to regional governments since the enactment of Law Number 28 of 2009 concerning Regional Taxes and regional levies. The purpose of this study was to determine how the land and building tax payment system in Pemalang Regency. The results showed that the effectiveness of the land and building tax payment system in Pemalang Regency was less effective. Factors that have not yet achieved the realization of land and building tax revenue include taxpayers who have not fully reported and deposited the amount that should have been paid in accordance with their tax arrears and it is hoped that public awareness will want to pay Land and Building Tax so that local revenue (PAD) can increase. The research method used in this research is interview, documentation and observation. Where the researchers conducted interviews with several local residents, and provided a questionnaire containing the effectiveness of tax collection in the area.
Pengaruh Profitabilitas, Lingkungan Kerja, dan Gaji Terhadap Loyalitas Karyawan (Studi Kasus pada PT MBKV Cabang Cianjur Utara dan Sukabumi Utara) Elita Melani, Rini Syahril Fauziah
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 2 No 1 (2020): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v2i2.37

Abstract

Employee loyalty in a company is a valuable part of the company's assets, because loyal employees can uphold company values. So that the opportunity to increase company profits is even greater. Employee loyalty (HR) is also often referred to as the key to the development of a company. Especially if it is supported by adequate company facilities, of course it will increase employee performance and loyalty to the company. This research paper aims to determine what is a significant influence on employee loyalty at PT Mitra Bisnis Keluarga, Cianjur Utara and North Sukabumi branches. The dependent variable used in this study is employee loyalty (Y). As for the independent variables (independent) used in this study are Profitability (X1), Work Environment (X2), and Employee Salaries (X3). The data used is quantitative data and is also primary data which refers to information obtained directly by researchers from direct sources, with sampling carried out by distributing questionnaires to respondents. The analysis test of this research uses the analysis of validity test, reliability test, multiple linear regression, and the coefficient of determination. Where before distributing to the original respondents, the questionnaire used in the validity and reliability tests first. After this test, the questionnaire was distributed to the original respondents. From the analysis of this study shows that the work environment (X2) has a significant effect on employee loyalty in a company.
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.
ANALISA LAPORAN KEUANGAN GUNA MENGUKUR KINERJA KEUANGAN PADA PERUSAHAAN SEMEN DI BURSA EFEK INDONESIA (PERIODE 2017-2018) Meliani, Silvi; MARETA, FITRI; JASUNI, ANA; Paulina, Elin
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 2 No 2 (2020): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v2i3.43

Abstract

The financial performance of cement companies on the Indonesia Stock Exchange is toanalyze the company's financial statements. In order to examine the financial condition of the company or not, and can be known using ratio analysis. The purpose of this study is to determine the financial performance of Wijaya Karya Beton, Waskita Beton Precast and Semen Baturaja. The liquidity ratio of Waskita Beton Precast and Semen Baturaja companies has increased, making the company categorized as in a capable state, inversely proportional to Wijaya Karya Beton which has decreased making it not in a capable state. The activity ratio shows the level each year makes the company Waskita Beton Precast and Semen Baturaja said to be in a capable condition, but Wijaya Karya Beton which has decreased makes it not in a capable state. The solvency ratio shows that the company's capital, Waskita Beton Precast, bears little debt to creditors, making the company said to be in a state of incompetence, in contrast to Wijaya Karya Beton and Semen Baturaja are in a capable position. The profitability ratio shows an increase from year to year. It can be said that Karya Beton, Waskita Beton Precast and Semen Baturaja are in a capable position even though Waskita Beton Precast has decreased slightly.
Analisis Transparansi dan Akuntabilitas Pengelolaan Dana Sekolah Heliani; Wahidin, Dede; Susilawati, Erma
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 2 No 1 (2020): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v2i2.45

Abstract

This study, entitled the analysis of transparency and accountability in the management of school funds at SMK Plus Nusa Putra. The objectives of this study are: 1) to determine the description of school fund management 2) to find out whether the school has implemented transparency and accountability completely 3) to determine how the implementation of transparency in SMK Plus Nusa Puta. The method used in this research is descriptive qualitative method, how to collect data using direct interviews and data on BOS fund receipts at SMK Plus Nusa Putra. The results of the study indicate that the transparency of fund management at SMK Plus Nusa Putra leads to the transparent category.
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.
Pengaruh Pendapatan Bunga Terhadap Profitabilitas Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2017-2018 Nurfitrani Harnaen, Yulia
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 2 No 3 (2021): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v2i3.47

Abstract

Profitability is the analysis of financial ratios that is carried out by an entity to identify an entity as long as it has a profit and to assess the extent to which the entity is generating its profits. The research aims to prove that interest income has an effect on profitability. The population during the study were banking companies on the IDX for the 2017-2018 period totaling 42 companies, and the sample was taken using purposive sampling obtained 13 companies. Hypothesis testing uses simple linear regression analysis to see the influence between variables through SPSS. The t-test result shows that the sig <α value means that interest income has an effect on profitability (ROE).

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