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All Journal Aktiva : Jurnal Akuntansi dan Investasi wacana equiliberium (jurnal pemikiran penelitian ekonomi) Assyarikah: Journal Of Islamic Economic Business
Rachmawati, Ria
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Economics, Econometrics & Finance Education Social Sciences

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PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM Rachmawati, Ria
JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 2 (2016): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.344 KB) | DOI: 10.35835/aktiva.v1i2.139

Abstract

An investor in making an investment always expect a high stock return. Therefore investor should be able to assess which companies have good performance, so the return of it’s shares also high. Financial reports aspecially with regard to the information changes in operating cash flow and accounting earnings is one of the important information that can be used by investors to assess the company’s performance. This study aims to provide empirical evidence related to the influence of operating cash flow and profit accounting on stock returns. Population in this research is a food and beverage company in Bursa Efek Indonesia (BEI) year period 2013-2015 which amounted to 16 companies. Each company taken is a company that has a complete financial report data respectively during the period 2013-2015. The sample of this research is taken by using purposive sampling method because the selection of samples based on certain criteria. An  analytical tool used in this research is multiple linier regression. Based on the result of this study, partially (t-Test) variable operating cash flow (X1) and the accounting profit (X2) had to significant effect on stock return. This is evidenced by the results of sig-t is greater than the 5% significance level (0,05).  And simultaneously, the operating cash flow and accounting profit together no significant effect on stock returns
Analisis Sistem Informasi Akuntansi Penjualan pada Ameera Cafe Sampang Rachmawati, Ria
Assyarikah: Journal of Islamic Economic Business Vol 5, No 2 (2024): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v5i2.1892

Abstract

This study aims to analyze the application of accounting information systems in the sales process at Ameera Café Sampang. A good accounting information system is expected to support operational efficiency and accuracy of transaction recording, which is very important for business continuity, especially in culinary businesses such as Ameera Café. This study uses a qualitative descriptive method with a case study approach. Data collection techniques are carried out through in-depth interviews with owners, managers, and staff who are directly involved in the sales process at Ameera Café. The results of the study indicate that Ameera Café has not fully implemented an effective accounting information system, especially in terms of integration between operational procedures, accounting functions, and sales transaction documentation. The procedures applied are still manual and limited to simple transaction recording without a standardized and integrated system. The accounting function is not yet optimal in monitoring and setting aside income and costs related to the sales process, so that recording errors or inaccuracies often occur in financial reports. Documentation that should include complete and clear evidence of transactions, such as sales invoices and daily reports, has not been carried out consistently. These findings indicate an urgent need to develop and improve the accounting information system at Ameera Café, especially in terms of procedures, documentation, and the application of technology to speed up and simplify transaction recording. This study recommends that Ameera Café consider adopting a computer-based accounting information system that can integrate all aspects of the business, from recording transactions to preparing financial reports in real time and accurately. Thus, the implementation of a better information system can improve financial performance, reduce the risk of errors, and support more appropriate decision making for business management.
The Influence of Effectiveness and Efficiency on the Preparation of Digitalization-Based Financial Reports Rachmawati, Ria; Maulana, Wahyu; Efendi, Junaidi
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 13 No 01 (2025): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2025
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.13.01.74-86

Abstract

The use of digital-based financial reports has been widely used by business actors in Pamekasan Regency. Various trainings on preparing digital-based financial reports have also been provided by the Cooperatives, SMEs and Manpower Office of Pamekasan Regency to its fostered employees. Although it has been implemented, not all parties can implement it optimally due to several factors that become obstacles. The preparation of financial reports is an urgent problem besides other problems. The purpose of this study is to find the effect of effectiveness and efficiency on the preparation of digital-based financial reports. The method used in this study is quantitative descriptive which is measured using the SPSS statistical analysis tool. The population in this study was 490 active cooperatives and a sample of 57 cooperatives. The sampling technique used purposive sampling technique. The results of the study showed that there was a positive and significant influence both partially and simultaneously between the variables of effectiveness and efficiency on the preparation of digital-based financial reports with the most dominant influence being the efficiency variable. These results are evidence that training in digitalizing financial reports needs to be redesigned by emphasizing the efficiency aspect of system use and the digital system used should be selected based on its ability to simplify processes and save resources.
Co-Authors Efendi, Junaidi Wahyu Maulana, Wahyu