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All Journal Accounting Analysis Journal ASAWIKA: Media Sosialisasi Abdimas Widya Karya Akubis: Jurnal Akuntansi dan Bisnis Riset Ilmu Manajemen Bisnis dan Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Lestari Sukartiningsih, Lis
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Pengaruh Laba Bersih, Arus Kas Operasi, Arus Kas Investasi, Dan Arus Kas Pendanaan Terhadap Harga Saham (Studi Pada Perusahaan Sektor Pertanian Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020) Fabiola Kharisma Fitrian Desinta; Lis Lestari Sukartiningsih
Akubis : Jurnal Akuntansi dan Bisnis Vol. 7 No. 1 (2022): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v8i2.57

Abstract

The purpose of this study was to determine the effect of net income, operating cash flow, investment cash flow, and funding cash flow on stock prices in agricultural sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This type of research is explanatory research. The study population was 29 companies, the sample selection used a purposive sampling technique, 7 companies were selected. The analysis technique uses descriptive statistical tests, classical assumption tests, multiple linear regression tests, and hypothesis testing. The results of the analysis simultaneously, the variable net income, operating cash flow, investment cash flow, and funding cash flow affect stock prices. Net profit, operating cash flow, investment cash flow and funding cash flow partially have no effect and are not significant to stock prices. There is no dominant variable on stock prices, because there are no variables that have a partial effect.
Analisis Dan Penerapan Standar Biaya Produksi Sebagai Pengendalian Biaya Bahan Baku, Biaya Tenaga Kerja Langsung, Biaya Overhead Pabrik Claudia Nikiletta; Lis Lestari Sukartiningsih
Akubis : Jurnal Akuntansi dan Bisnis Vol. 7 No. 1 (2022): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v8i2.58

Abstract

This study aims to analyze and establish production cost standards as raw material cost control, direct labor costs, factory overhead costs at Winston Candy Company PT Madukara Malang. Methods of data collection through field studies and literature studies with data collection techniques of observation, interviews, and documentation. Data analysis used quantitative descriptive. The problem faced by the company in 2020 is that production costs are not optimal, as evidence of the realization of spending on raw material costs, labor costs, factory overhead costs with the budget prepared by the company. The cause of the problem is that the company does not make standard costs that match the actual costs, resulting in the company getting a loss. The results of the quantitative descriptive analysis, the company can find out the amount of difference in raw material costs, labor costs, and factory overhead costs. Avoiding loss of cost differences The company sets standard raw material costs, labor costs and factory overhead using the least square method for 2023
Evaluasi Sistem Pengendalian Manajemen Pemberian Kredit Pada Akasia Bank (PT BPR Amanat Kesejahteraan Indonesia) Kota Batu Lis Lestari Sukartiningsih; Kirana Dewi Kristiani
Akubis : Jurnal Akuntansi dan Bisnis Vol. 8 No. 2 (2023): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i1.61

Abstract

This research aims to evaluate the management control system for granting study credit at Akasia Bank (PT BPR Amanat Welfare Indonesia) Batu City. Data collection methods were carried out by observation, interviews and documentation, using primary data sources and secondary data. The problem that occurs is that the credit management control system at Akasia Bank is still weak. This is proven by the fact that there is still a dual function in the Account Officer section which is tasked with surveying and credit analysis. The reason is that the number of employees is still limited, resulting in the performance of the credit management control system being less than optimal. The results of the qualitative descriptive analysis by separating the Account Officer function into the survey section, the credit analysis section, by adding new employees to the Credit Analyst function, the credit granting system and procedures can be achieved in accordance with the company's objectives in safeguarding assets, records and documents to avoid mistakes made by irresponsible employees, so that the credit management control system can be effective and efficient.  
Analisis Current Ratio, Debt To Equity Ratio, Receivable Turnover, Return On Equity, Dan Price Earning Ratio Sebagai Alat Untuk Menilai Kinerja Keuangan Bintang Kusucahyo; Lis Lestari Sukartiningsih; Eirene Pricilia Iryanto
Akubis : Jurnal Akuntansi dan Bisnis Vol. 9 No. 1 (2024): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i2.63

Abstract

This research aims to analyze the Current Ratio, Debt to Equity Ratio, Receivable Turnover, Return on Equity, and Price Earning Ratio as tools for assessing the financial performance of cement companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This type of research is a case study using secondary data. The population was 7 companies, sampling using the purposive sampling method selected 4 companies as samples. The library study data collection method uses documentation data collection techniques, and the data analysis technique uses quantitative descriptive. The company that has the best financial performance is PT Indocement Tunggal Prakarsa Tbk seen from the Current Ratio, Debt to Equity Ratio, and Price Earning Ratio which are above the standard ratio, while the company that has less good financial performance is PT Solusi Bangun Indonesia Tbk seen from the ratio. Current Ratio, Debt to Equity Ratio, Receivable Turnover, and Return on Equity are below the standard ratio
Analisis Pengaruh Pendapatan Pajak Reklame, Pajak Bumi Dan Bangunan, Pajak Hiburan, Pajak Air Tanah, Terhadap Pendapatan Asli Daerah Kota Tobelo Kab Halmahera Utara Tahun Anggaran 2017 – 2020 Lis Lestari Sukartiningsih; Dahman Faisal
Akubis : Jurnal Akuntansi dan Bisnis Vol. 9 No. 1 (2024): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i2.66

Abstract

This research aims to analyze the influence of advertising tax revenue, land and building tax, entertainment tax and groundwater tax on the local income of Tobelo City, North Halmahera Regency. This type of research is explanatory research with primary and secondary data sources. Field study and literature study data collection methods using observation, interview and documentation data collection techniques. The research population is the realization of the regional income budget of Tobelo City, North Halmahera Regency, census sampling method. Data analysis techniques use quantitative descriptive statistical analysis, classical assumption tests, and hypothesis testing. The results of simultaneous multiple linear regression analysis of advertising tax, land and building tax, entertainment tax and groundwater tax have a significant effect on local original income. Partially, advertising tax, land and building tax, entertainment tax and groundwater tax do not have a significant effect to local original income.
Co-Authors Aan Al Basyarah Bintang Kusucahyo Budi Astuti, Galuh Claudia Nikiletta Dahman Faisal Eirene Pricilia Iryanto F.X. Agung Jampur Prakoso Fabiola Kharisma Fitrian Desinta Galuh Budi Astuti   Indah Anisykurlillah Kirana Dewi Kristiani Louise Erlanda Dwi Putri Michael Andrean   Muhammad Khafid Novilia Kareja Saritta Witgryta Putri Selda Qoennezzia Gabriella Silvia Indrarini Theresa Juliana Patricia Widiyono