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All Journal Jurnal Siasat Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Almana : Jurnal Manajemen dan Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora Jurnal Darma Agung ALMUSTOFA: Journal of Islamic Studies and Research Service
Sriwardani .
Universitas Langlangbuana
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Journal : JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)

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Analysis of The Profitability of Agricultural Sector Companies - Sub-Sector of Agriculture Listed in Indonesia Stock Exchange Tokit Masditok; Sriwardani Sriwardani
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i1.1624

Abstract

This study aims to analyze the profitability of plantation sub-sector companies listed on the Indonesia Stock Exchange (BEI), based on the analysis of Gross Profit Margin (GPM), Nett Profit Margin (NPM), Return On Asset (ROA), and Return On Equity (ROE). The data used in this research is secondary data in the form of financial statements of Plantation Sub-Sector Companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2018, which were obtained from www.idx.co.id. The method used in this research is the descriptive analysis based on quantitative/financial analysis. The results showed that companies with higher Total Assets and Total Equity have the potential to achieve better Total Revenue, thus supporting the achievement of better Earning After Tax (EAT). However, these conditions do not necessarily guarantee that the company will achieve the best Gross Profit Margin (GPM), Nett Profit Margin (NPM), Return On Asset (ROA), and Return On Equity (ROE) as well, given the best Gross Profit Margin (GPM), Nett Profit Margin (NPM), Return On Asset (ROA) and Return On Equity (ROE) are financial ratios whose measurements are influenced by the width of the range or margin among other financial measures that underlie the calculation of these ratios.
The Influence of Management Accounting Information System Characteristics and Management Control System on Managerial Performance Nuraliati, Ayke; Sriwardani, Sriwardani; Laraswati, Elis
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2458

Abstract

Several things that can affect and improve managerial performance at PT Warna Indah Samajaya (WIS), one of which is the characteristics of the management accounting information system and management control system. The characteristics of the management accounting information system that have been carried out by employees of PT Warna Indah Samajaya (WIS) have been implemented properly and correctly to carry out effective work so that they can achieve the predetermined targets. This study aims to determine the effect of the characteristics of the management accounting information system and control system on managerial performance at PT Warna Indah Samajaya (WIS). This research was conducted by means of a survey by distributing questionnaires to employees of PT Warna Indah Samajaya (WIS), this study also used a verification descriptive analysis method by statistically processing using SEM-PLS. The results of this research are expected to be a solution in solving problems of managerial performance at PT Warna Indah Samajaya (WIS). The results of this study indicate that: (1) the characteristics of the accounting information system affect managerial performance, (2) the control system has an effect on managerial performance.
Co-Authors Ayke Nuraliati Dian Wahyuningsih Fajar, Fitriani Ghana Andriansyah Hidayat, Muhamad Johan, Ahmad Laraswati, Elis Leha Soleha Maria, Santi Oktavian, Rizky Ferrari Ratna Sari Dewi Ratna Sari Dewi Satriawan, Budhi Tokit Masditok