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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdimas Dedikasi Kesatuan Jurnal Aplikasi Bisnis Kesatuan Jurnal Informatika Kesatuan Nomico Jurnal Audit, Pajak, Akuntansi Publik
Rachman, Rachmawaty
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi Kesatuan

 1 
Dampak Sistem Informasi Akuntansi Penjualan dan Pengeluaran Kas Terhadap Pengendalian Internal: Studi Kasus Pada PT Cahaya Buana Furindotama Rachman, Rachmawaty; Marselly, Marselly
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1766

Abstract

The application of information systems in a business in general can increase competitive advantage by providing added value to the products and services it produces. The application of information systems requires input in the form of data and which will then be processed into information. This information will be needed by the company to assist its operations and also in making decisions. The purpose of this study was to obtain a comprehensive picture of the effect of the Sales and Cash Disbursement Accounting Information System in improving Internal Control. The author in conducting research using descriptive research, using quantitative methods. The researcher uses descriptive research because the questions in this study are asking the relationship between two variables with the questionnaire research data collection procedure (questionnaire) which aims to obtain a clear picture of the research. Where data collection is done through literature, field and questionnaires. Through research conducted by the author, the results obtained include: the results of calculations between the independent variables, namely the Sales Accounting Information System and Cash Expenditures and the dependent variable, namely Internal Control. The results of hypothesis testing in this study indicate that the sales and cash disbursement accounting information system has a significant and positive effect on internal control. Keywords: Accounting Information System, Cash Disbursements, Internal Control
The Influence Of Liquidity, Profitability And Capital Structure On Dividend Policy: Empirical Study On The Consumption Goods Industry Sector On The Idx, 2017-2021 Puspitasari, Ratih; Gunawan, Audreylia; Rachman, Rachmawaty
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 2 (2024): JIAKES Edisi April 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i2.2556

Abstract

The capital market is one of the tools to make investments, every investor who makes an investment expects a profit from the investment they make. Profit is the main goal when an investor makes an investment, one of the goals of sharing profits that a company can make for its investors to distribute dividends or dividend policy. This study aims to determine whether liquidity, profitability, and capital structure have an influence on dividend policy in consumer goods industry companies in 2017-2021. This study used quantitative methods and purposive sampling techniques to obtain the number of research samples. Based on the purposive sampling technique, it was found that 6 companies had secondary data types that would be used in this study. This research uses multiple linear analysis with SPSS 25.0 application. The research results obtained from this study are that liquidity has no partial effect on dividend policy, profitability has a partial effect on dividend policy, and capital structure has no partial effect on dividend policy. And liquidity, profitability, and capital structure which have a simultaneous influence on dividend policy Keywords: Liquidity, Profitability, Capital Structure, Dividend Policy
The Effect Of Merger And Acquisition On Financial Performance Per Company In Manufacturing Companies Listed On The IDX 2017-2021 Rachman, Rachmawaty; Kartika, Diamond; Marlina, Tri
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.1886

Abstract

Most of the companies work hard to expand the business in a various ways in order to remain established and generate profits. The company owner and manager has an interest to increasing company’s financial performance. Company restructurion is a method that can be implemented by companies so that the company's financial performance can grow, which can be done using various techniques, which is expansion techniques are one of them. Business expansion is an effort to develop a business which can be carried out by means of mergers and acquisitions. The purpose of this research was to determine there were influence of merger and acquisition on financial performance which is current ratio, debt to equity ratio, total aset turnover, net profit margin, return on equity, and earning per share. The researchers did research to manufacture companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sampling method used was purposive sampling, which resulted 19 manufacture companies as a research sample. The result of research analysis using Kolmogorov Smirnov showed that data not normally distributed, because the value of asymp. Sig (2-tailed) is smaller or equal to 0,05. The hypothesis data test using the Wilcoxon signed rank test because the financial performance before and after merger and acquisition showed an asymp. Sig (2-tailed) is smaller or equal to 0,05. The hypothesis test result showed that there are significant differences in return on equity after companies did merger and acquisition. While, in total asset turnover, current ratio, debt to equity ratio, net profit margin, and earning per share there is no significant differences after companies did merger and acquisition. Keywords : financial performance, merger, acquisition, financial ratio
Co-Authors Anggraini, Resti Fitria Nur Azhariyah, Prameswari Edna Damayanti, Nur Alifiah Desi Efrianti Evianti, Dessy Gunawan, Audreylia Hendrasty, Syifa Jasmadeti, Jasmadeti Javany, Vega Kartika, Diamond Marselly, Marselly Muhammad Yusuf Mulyadi, Mohammad Noorman Nurhafidz Sutisna, Taofik Permana, Yudi Ratih Puspitasari Sri Imaningati Syahadati, Shera Syahida Toni Andrianto Tri Marlina Yayuk Nurjanah