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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 ROE dan EPS TERHADAP HARGA SAHAM PERUSAHAAN PT LION METAL WORK Tbk Sri Puspitadewi, Sinta; Fitria, Ade
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.v2i3.80

Abstract

The capital market is an activity related to securities trading and offerings that are universal. The capital market not only provides investors with other options, but also provides investors with various options, such as saving in a bank, buying gold, insurance, land and buildings, etc. The capital market is a link between investors and industry and government agencies by trading long-term instruments (such as bonds, stocks, etc.). The growth of the Indonesian capital market encourages companies to openly sell various shares to the public. Many companies have gone public. Investors are advised to be extra careful before making any investment decisions. Therefore, investors must first analyze the accounting information contained in the company. The number of shares sold to the public can be used as a good indicator of the company's effectiveness. Stock prices are directly affected by the information available in the financial statements, and there is an analysis of financial ratios that have a considerable influence on changes in stock prices. Therefore, the author chose to examine ROE and EPS on changes in the stock price of PT LION Metal Work which was listed on the Indonesia Stock Exchange from the period 2018 - 2020. The author's hypothesis above was tested using a multiple correlation test where the independent variables are ROE and EPS while the dependent variable is stock price. Based on research conducted using the F test and T test with a significance level of 0.05, it turns out that ROE and EPS have no significant positive effect on stock prices.
Pengaruh Promosi Online Terhadap Keputusan Pembelian Jasa Transportasi Online Grab di Kota Pagar Alam Elvera; Mico, Sastra
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.v2i3.81

Abstract

This study aims to determine the effect of online promotion on purchasing decisions for online grab transportation services in Pagar Alam City. The population in this study were 75 respondents in Pagar Alam City. This research uses associative research with a quantitative approach. The sampling technique is simple random sampling, which means that members of the sample and the population are taken randomly without paying attention to the existing strata in the population. Data analysis used simple linear regression analysis and t test. The results of the simple linear regression test in this study indicate that online promotion has a positive and significant effect on the decision to purchase online grab transportation services in Pagar Alam City so that it can be seen that the simple linear regression equation is Y = 7,789 + 0.277 X. Where the constant value is 7,789 and the value The linear regression coefficient of online promotion has a positive effect. If the online promotion increases by one unit, the purchase decision will increase by 0.277 units. The results of the t test where the significant value is 0.000, which means it is smaller than 0.05, so the hypothesis is accepted..
Pengaruh Kualitas Produk Terhadap Keputusan Pembelian Handphone Oppo Di Kota Pagar Alam Aldini Nofta Martini; Ahmad Feriyansyah; Sella Venanza
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.v2i3.82

Abstract

This study aims to determine whether there is an influence of product quality on purchasing decisions and to find out how big the product quality variable is on purchasing decisions. This research uses associative research. There are two variables used in this study, namely Product Quality (X) and Purchase Decision (Y). This data collection was obtained through distributing questionnaires directly to consumers of Oppo Mobile Products at the Artha Jaya Counter in Kota Pagar Alam. The sample used in this study were 93 respondents using simple linear statistical analysis techniques and sampling techniques. The results of the simple linear regression analysis test in this study indicate that Product Quality has a positive effect on purchasing decisions can be seen from the results of a simple regression analysis, namely: Y = 16.905 + 0.616 where the constant value of 16.905 the value of the Product Quality regression coefficient has a positive effect which means that if the Product Quality increases by one unit, the Purchase Decision will increase by 0.616 units. Product Quality has a significant effect on the Purchase Decision of Oppo Mobile products in Kota Pagar Alam which can be seen from the results of the t test where the significant value is 0,000, which means it is smaller than 0.05 so that the hypothesis is accepted.
ANALISIS PENERAPAN METODE PENCATATAN DAN PENILAIAN TERHADAP PERSEDIAAN BARANG DAGANG MENURUT PSAK NO.14 PADA PT. MAYORA INDAH TBK nurmayanti, risma; Fitriana, Rida; Awaliyah, Salma
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.v3i1.85

Abstract

Inventory is something that is important for the company because with the company's inventory it can maintain its survival and inventory is a large part of the company's activities embedded in the company. The aim of the researcher in conducting this research is to find out whether PT. Mayora Indah Tbk applies the method of recording and valuing merchandise inventory in accordance with PSAK No. 14. PT. Mayora Indah Tbk is a trading company engaged in the manufacture of food, candy and biscuits, and this company sells its products both in domestic and overseas markets. This research was conducted using a qualitative descriptive method and the company carried out a recording method using a perpetual system and a weighted average method. After being analyzed, PT. Mayora Indah Tbk obtained the results that the method of recording and valuing merchandise inventory was in accordance with PSAK No. 14 merchandise inventory.
Pengaruh Leverage, Likuiditas, dan Intensitas Modal Terhadap Konservatisme Akuntansi Pada PT Gudang Garam Tbk agustina, alin; Prathamy, Zahra; Moozanah, Siti; Juniarso, Andy
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.v3i1.86

Abstract

In presenting financial statements, it is necessary to apply conservation accounting. Because to apply management flexibility in presenting financial statements. In writing this paper, the author raises a handful of discussions regarding the effect of leverage, liquidity and capital intensity on accounting conservation in an industry engaged in the tobacco sector. The method used in this research is a quantitative research method with secondary data obtained from the financial statements of the company PT Gudang Garam, Tbk in the 2018-2020 period. Techniques taken in collecting company data are documentation techniques and secondary data. In this study, the sample used was purposive sampling method, the aim was to obtain a representative sample based on predetermined criteria. The results obtained in this study indicate that liquidity does not have a significant effect on accounting conservatism. In a study that was conducted using only 3 periods, the authors hope that future research can carry out research in a wider period and with a larger company reach.
Pengaruh Keputusan Investasi, Pendanaan dan Dividen Terhadap Nilai Perusahaan Purwaningsih, Eny; Siddki , Maulana Ajwa
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 3 No 2 (2021): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v3i2.87

Abstract

This research was conducted to analyze the effect of investment decisions, funding decisions, and dividends on the value of companies in the manufacturing companies in the food and beverage sector, which are listed on the 2016-2020 Efek Stock Exchange in Indonesia. The sample used in this research is 6 samples of mmanufacturing companies in the food and beverage sector issues listed. The sampling criteria are companies listed on the Indonesia Stock Exchange 2016-2020, companies publishing annual financial reports for the 2016-2020 period in a row, companies having complete financial statement data related to the variables in the study, and the company earned a net profit in the 2016-2020 period. This study aims to analyze and prove empirically the effect of investment decisions, funding decisions, and dividends on firm value. The research data collection method uses secondary data. The sampling method uses the purposive sampling technique. The data analysis method uses multiple regression analysis. Based on the results of the test, it is known that simultaneously, it shows that the investment decisions, funding decisions, and dividend decisions have an effect on the value of the companies in the Indonesian food and beverage sector that are listed in 2016. The results of the partial test show that the investment decision has an significantly positive effect on the value of the company, the funding decision has no significant impact on the value of the company and has an significantly positive effect on this decision.
Analisis Kinerja Keuangan Pada PT Astra International Tbk Ditinjau dari Profitabilitas dan Likuiditas Fadhilah, Nur Hidayah K; Permana, Imam Setia; Halim, Rossherleen Clarissa; William, Jordan Chan
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.v3i1.88

Abstract

PT Astra International Tbk merupakan perusahaan industri yang bergerak di industri otomotif perusahaan ini bahkan sudah tercatat di bursa efek Indonesia. Dalam sebuah perusahaan pasti mempunyai suatu laporan keuangan. Hal ini juga, berlaku pada kinerja keuangan PT Astra International Tbk. Kegiatan ini digunakan untuk mengetahui seberapa besar keuntungan maupun kerugian dalam menjalani kegiatan perusahaan. Kinerja keuangan suatu perusahaan dapat dinilai dan diketahui dengan menggunakan 4 alat yaitu, Rasio likuiditas, Rasio solvabilitas, Rasio profabilitas, dan Rasio aktivitas. Namun dalam penelitian ini penulis hanya menggunakan 2 rasio saja yaitu, Rasio profitabilitas, dan Rasio likuiditas. Tujuan penelitian ini adalah untuk mengetahui apakah penyajian laporan keuangan perusahaan tersebut sudah sesuai dengan PSAK No.1 (Revisi 2009), serta untuk mengetahui kinerja profitabilitas perusahaan dan kinerja likuiditas. Metode yang digunakan adalah analisis deskriptif kuantitatif , dengan cara menganalisis data kinerja keuangan perusahaan dari tahun 2016 sampai dengan tahun 2019 dengan menggunakan analisis rasio keuangan dengan menggunakan data yang terdaftar dalam Bursa Efek Indonesia. Serta, data dari situs resmi PT Astra International Tbk. Dari hasil analisis Rasio Profitabilitas pada perusahaan PT Astra International Tbk berada pada posisi kurang baik. Karena cenderung mengalami penurunan di bawah nilai rata-rata industri. Sedangkan Rasio Likuiditas pada PT Astra International Tbk bisa dikatakan baik.
Pengaruh Struktur Modal Terhadap Profitabilitas Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index 70 Nurlela; Dimyati, Laili Dimyati
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 3 No 2 (2021): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh struktur modal terhadap profitabilitas pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) 70 selama periode 2018 dan 2019. Penelitian yang dilakukan adalah penelitian asosiatif. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari situs resmi Bursa Efek Indonesia. Sampel penelitian diambil atas dasar metode purposive sampling. Kriteria sampel yang memenuhi persyaratan adalah 32 perusahaan dengan 128 data panel. Tehnik analisis data yang digunakan adalah analisis regresi sederhana. Berdasarkan hasil uji regresi sederhana variabel struktur modal memiliki nilai 10,293,jika tidak ada struktur modal maka probabilitas akan meningkat sebesar 10,293. Hasil Uji determinasi menunjukkan nilai R² sebesar 0,227%, artinya bahwa hanya sebesar 2,27% variasi profitabilitas perusahaan dapat dijelaskan oleh variabel struktur modal sisanya sebesar 97,73% dijelaskan oleh variabel lain di luar model. Dari pengujian hipotesis dengan menggunakan uji t menunjukkan nilai t hitung sebesar 1,808 sedangkan nilai t tabel sebesar 2,00, karena nilai t hitung < t tabel maka dapat ditarik kesimpulan bahwa hipotesis ditolak artinya bahwa struktur modal memiliki pengaruh yang tidak signifikan terhadap profitabilitas.
PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PT. BANK DANAMON TBK. PERIODE TAHUN 2015-2018 Fujiansyah, Deki; Fronika, Nadia; Mico, Sastra
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 3 No 2 (2021): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran kas dan perputaran piutang terhadap ROA PT. Bank Danamom Tbk periode tahun 2015-2018, jenis penelitian yang digunkan adalah penelitian Asosiatif, metode analisis data yang digunkan yaitu uji asumsi klasik, analisis regresi linear bergandadan pengujian hipotesis. Dari analisis data di peroleh hasil bahwa perputaran kas dan perputaran piutang berpengaruh positif dan signifikan terhadap ROA, baik secara simultan maupun secara parsial ini artinya hipotesis dalam penelitian ini diterima, karena tingkat signifikansi uji hipotesis dibawah 0,05 atau sig 0,000<0,05. Berdasarkan analisis Regresi didapatkan nilai konstanta α = -1.508 dan koefisien b1 = 1.113dan b2 = 0.217, sehingga persamaan regresi linier berganda adalah : Y = -1.508 + 1.113 X1 + 0.217 X2. Persamaan regresi yang telah diperoleh dapat dipergunakan untuk memprediksi nilai variabel independen dan variabel dependen yaitu nilai konstanta sebesar -1.508 artinya bahwa jika semua variabel independen benilai nol, maka ROA pada bank Danamon Tbk bernilai sebesar -1.508. Perputaran Kas (X1) mempunyai koefisien regresi sebesar 1.113 artinya setiap kenaikan Total Asset sebesar 1 satuan maka ROA Bank Danamon Tbk naik sebesar 1.113 dengan asumsi faktor-faktor yang lain tetap. Perputaran Piutang (X2) mempunyai koefisien regresi sebesar 0.217 artinya setiap kenaikan perputaran piutang sebesar 1 satuan maka ROA Bank Danamon Tbk naik sebesar 0.217.
ANALISIS PREDIKSI FINANCIAL DISTRESS DENGAN METODE ALTMAN Z-SCORE PADA PT WASKITA KARYA TBK Taofik Muhammad Gumelar; Resfitasari, Efi; Ulhaq, Andini; Rusmayanti, Nina
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 3 No 2 (2021): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v3i2.91

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besarnya prediksi financial distress dan potensi kebangkrutan pada PT Waskita Karya Tbk. Jenis penelitian deskrpitif kuantitatif. Populasi yang digunakan adalah laporan keuangan PT Waskita Karya Tbk yang diakses melalui website www.idx.co.id dalam bentuk laporan keuangan dari tahun 2019-2020. Teknik analisis yang digunakan adalah metode Altman Z-Score yang menggunakan lima rasio, yaitu rasio modal kerja terhadap total aset ( ), rasio laba ditahan terhadap total aset ( ), rasio laba sebelum bunga dan pajak terhadap total aset ( ), rasio nilai buku ekuitas terhadap nilai buku total utang ( ), rasio penjualan terhadap total aset ( ). Hasil penelitian ini menunjukkan bahwa PT Waskita Karya Tbk diprediksi mengalami financial distress dan kebangkrutan selama tahun 2019-2020. Pada tahun 2019, hasil Z-Score menunjukkan angka sebesar 0,72 dan pada tahun 2020 sebesar -0,08. Nilai Z-Score kedua tahun berada dibawah 1,81 dan dapat disimpulkan bahwa PT Waskita Karya Tbk diprediksi mengalami kebangkrutan atau mengalami financial distress.

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