Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

2.189

P-Index

This Author published in this journals

All Journal 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 Al Urwah : Sharia Economics Journal

Jefriyanto, Jefriyanto

Unknown Affiliation

Author-ID : 1241830

Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

Published : 14 Documents Claim Missing Document

Claim Missing Document

Articles

1 2

Faktor-Faktor yang Mempengaruhi Kebijakan Dividen Pada Perusahaan Property dan Real Estate yang Terdaftar Di Bursa Efek Indonesia Periode 2014 – 2019 Rahmadani, Rahmadani; Jefriyanto, Jefriyanto
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 1 No 2 (2021): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

The purpose of this study is to determine and analyze the factors that influence dividend policy simultaneously and partially in property and real estate companies listed on the Indonesia Stock Exchange (IDX). The population in this study are companies listed in the property and real estate sector on the Indonesia Stock Exchange (IDX) for the 2014-2019 period. The sample in this study used a purposive sampling technique, so from a population of 63 companies, 6 companies will be used as samples for 6 consecutive years, so that the total observations were 36 companies. The results of hypothesis testing prove that jointly firm size, liquidity, leverage, profitability, activity, cash flow, growth have a significant effect on dividend policy. Partially, company size has a negative and significant effect on dividend policy. Liquidity, profitability, and cash flow have a negative but insignificant effect on dividend policy. Leverage has a positive but not significant effect on dividend policy. Activity and Growth have a positive and significant effect on dividend policy. This research is expected to contribute to providing input and description regarding dividend policy so that it can help stakeholders.

Internal Control System Analysis of Cash Flow Riyanto, Didik; Oktavia, Puja; Jefriyanto, Jefriyanto
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 1 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

This study aims to determine the extent to which the internal control system for cash receipts and disbursements is carried out by the Al-Hafidz DAPM UPK in carrying out its activities in order to achieve its goals. The method used in this research is qualitative research, with flowchart data analysis techniques, namely by pictorial analysis techniques used to explain the procedures that occur briefly and clearly, and descriptively, namely by first collecting data, classifying and interpreting data so that it can provide a clear picture of the problem under study. In collecting data using observation techniques, interviews, questionnaires and documentation, where the data taken is primary data in the form of evidence of records or historical reports that have been arranged in published and unpublished archives. The results of this study indicate that the internal control system for cash receipts and disbursements at UPK DAPM Al-Hafidz has been running well, but is not fully in accordance with the five components of internal control according to COSO theory. Four components are appropriate, namely the control environment, risk assessment, information and communication, and monitoring, while one component, namely control activities, is not appropriate.

Pengaruh Size, Growth, dan Kondisi Keuangan Perusahaan Terhadap Capital Structure Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Masril, Masril; Ariesta, Nadhya Theressiana; Jefriyanto, Jefriyanto; admin, admin
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 2 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

The purpose of this study was to determine the effect of company size, company growth and financial condition on capital structure in consumer goods industrial sector companies listed on the Indonesia Stock Exchange 2017-2019. The samples in this study were 32 companies with research data for 3 years and using multiple linear regression data analysis techniques. The results of the study stated that firm size had no effect on capital structure, firm growth had no effect on capital structure and financial condition had no effect on capital structure. Company size, company growth and financial conditions have no simultaneous effect on capital structure in consumer goods industrial sector companies listed on the Indonesia Stock Exchange 2017-2019.

The Influence of Net Profit and Operating Cash Flow on Stock Prices: Main Listing Board Company Riyanto, Didik; Jefriyanto, Jefriyanto
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 1 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

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

This research aims to determine the influence of each independent variable, net profit and operating cash flow, on the stock price. The research uses quantitative research methods with descriptive analysis and verification analysis approaches. a research approach that uses a lot of numbers, starting from collecting data, interpreting the data obtained, and presenting the results. The research object is healthcare companies listed on the Indonesia Stock Exchange 2019 - 2021. This research uses qualitative - secondary data from financial reports on the official website of the Indonesia Stock Exchange. The population in this research was 25 healthcare companies registered on the IDX at the time this research was conducted. The partial result shows that share prices in the net profit t test have an influence but are not significant, and operating cash flow has a significant effect. In the simultaneous test, the influence of net profit and operating cash flow together has an effect on share price.

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 Muhammad Yusuf Oktavia, Puja Rahmadani Rahmadani Ratih K, Dewi Riyanto, Didik Setia Putra, Hari Siregar, Juliana Trisnawati Trisnawati Umam, Choerul Urmatul Uska Akbar Widyatmoko Widyatmoko Yolanda, Mike Yusridawati, Yusridawati Yusuf, Muhammad Yusuf Zamil, Ilham

Title

Found 14 Documents
Search

Abstract

Abstract

Abstract

Abstract

Title Search

Found 14 Documents Search

Abstract

Abstract

Abstract

Abstract

Title

Found 14 Documents
Search