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All Journal Bilancia : Jurnal Ilmiah Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Eksplorasi Akuntansi (JEA) Jurnal Kewarganegaraan Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Menara Pengabdian Journal of Information System, Technology and Engineering Al Urwah : Sharia Economics Journal
Jefriyanto, Jefriyanto
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi Kesatuan

 1 
Perbandingan Return on Asset, Return on Equity, Gross Profit Margin, Operating Profit Margin, dan Net Profit Margin Sebelum dan Semasa COVID-19 Pada PT Matahari Department Store, Tbk Jefriyanto, Jefriyanto
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.464

Abstract

This study aims to determine the impact of covid-19 on profitability at PT. Matahari Department Store, Tbk. Profitability is the ratio used to measure the level of profit obtained from sales and investment. Profitability concerns are Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM) and Net Profit Margin (NPM). The data is secondary data which includes financial reports for 2019 and 2020. The analysis tools is the profitability ratio and for analyzing the data, this study uses a descriptive method. The results of this study indicate that ROA, ROE, GPM, OPM and NPM have decreased between 2019 and 2020. This is because companies no longer have any profits in 2020. This decrease is due to the covid-19 outbreak which has caused national and international economies issues, including PT. Matahari Department Store, Tbk.
Faktor-faktor yang Mempengaruhi Keputusan Merevaluasi Aset Tetap Jefriyanto, Jefriyanto
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.569

Abstract

This study aims to determine the effect of leverage, liquidity, fixed asset intensity, and size of the company against the decision to revaluate fixed assets. The research was conducted at a manufacturing company listed on the Indonesia Stock Exchange in 2012 until 2016 as many as 550 units of analysis and the sample is collected by using purposive sampling technique which the samples were chosen selectively. By using logistic regression, the result of this research is fixed asset intensity and firm size have positive effect to revaluation decision. Liquidity and leverage have no effect on the decision to revalue fixed assets. The conclusions of this study are companies that have high fixed assets and companies with a large percentage of sales are more likely to revalue fixed assets.
Faktor-faktor yang Mempengaruhi Kebijakan Hutang Masril, Masril; Jefriyanto, Jefriyanto; Yusridawati, Yusridawati
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.901

Abstract

This study aims to analyze the effect of company growth, asset structure, and liquidity on the company's debt policy. The population in this study are all food and beverage companies that are consistently listed on the IDX during the period 2017 – 2019. The sample was selected by purposive sampling with a total of 18 companies. This study uses secondary data in the form of annual financial report data and company annual reports for 3 years (2017-2019). The analysis technique used is descriptive statistical analysis and multiple regression analysis. The results of the study show that liquidity has a significant dan negative effect on the company's debt policy. Simultaneously company's growth, asset structure, and liquidity have a significant effect on the company's debt policy.
Co-Authors A. R., Rasmawati admin admin, admin Ali Anis Anggraini, Diana Fitri Ariesta, Nadhya Theressiana Ariusni Ariusni Artha, Dwirani Puspa Awisal Fasyni Damanik, Syafrida Fiola Finomia Honesty Hendy Tannady Honesty, Helga Nuri Iswahyuningsih, Rr Mardhika Adif, Riandy Masril Masril Mia Angelina Setiawan Muchamad Arif Al Ardha Muhammad Yusuf Nur Ainun Oktavia, Puja Rahmadani Rahmadani Ratih K, Dewi Riyanto, Didik Setia Putra, Hari Siregar, Juliana Trisnawati Trisnawati Umam, Choerul Urmatul Uska Akbar Veronica, Yansih Widyatmoko Widyatmoko Widyatmoko Widyatmoko Yolanda, Mike Yusridawati, Yusridawati Yusuf, Muhammad Yusuf Zamil, Ilham