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<![CDATA[Pengaruh ROA, ROE, Assets Ratio terhadap Price To Book Value Ratio yang Dimediasikan dengan Variabel Capital Expenditure (Studi Literatur pada Perusahaan Manufaktur yang listed BEI Tahun 2012 – 2018) ]]>
<![CDATA[Ira Setiawati]]>;
<![CDATA[Rizka Ariyanti]]>;
<![CDATA[M. Iqbal Notoatmojo]]>
<![CDATA[ AKSES: Jurnal Ekonomi dan Bisnis Vol 15, No 1 (2020): AKSES: JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Universitas Wahid Hasyim ]]>
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DOI: 10.31942/akses.v15i1.3356
<![CDATA[Dalam pengambilan keputusan investasi, Investor memerlukan informasi tentang penilaian saham. Informasi yang terdapat dalam laporan keuangan akan dipakai oleh pihak pemakai laporan keuangan sebagai dasar pengambilan keputusan, baik dari pihak internal maupun eksternal perusahaan. Hasil laporan mengenai kondisi keuangan perusahaan dapat bermanfaat sebagai dasar dalam menetapkan keberlanjutan strategi usaha. Penelitian ini menguji tentang rasio – rasio keuangan yang menghasilkan informasi fundamental bagi investor dalam pengambilan keputusan investasi. Jenis penelitian yang digunakan adalah “Explanatory research” atau penelitian yang bersifat menjelaskan, artinya penelitian ini menekankan pada hubungan antar variabel penelitian dengan menguji hipotesis. Populasi yang ditetapkan dalam penelitian ini adalah data perusahaan Manufaktur yang listing di Bursa Efek Indonesia Periode 2012 - 2018. Hasil penelitian ini menemukan bahwa variabel ROA, memiliki pengaruh atau tidak signifikan terhadap variabel Price to Book Ratio, variabel ROE memiliki pengaruh negatif signifikan terhadap Price to Book Value Ratio, Variabel Asset Ratio tidak berpengaruh atau tidak signifikan terhadap Price to Book Value Ratio, Variabel Capital Expenditure tidak signifikan terhadap Price to Book Value Ratio. Pengolahan data statistik yang digunakan untuk menguji hipotesis menggunakan software eviews. Kata Kunci: ROA, ROE, Price to Book Value Ratio]]>
<![CDATA[Pengaruh Potongan Harga dan Penataan Produk terhadap Keputusan Pembelian Konsumen di Matahari Departemen Store Pekalongan (Studi Kasus Produk Cardinal Shoes Ladies) ]]>
<![CDATA[Rizka Ariyanti]]>;
<![CDATA[M. Iqbal Notoatmojo]]>;
<![CDATA[Aria Mulyapradana]]>;
<![CDATA[Putri S.]]>
<![CDATA[ JURNAL LITBANG KOTA PEKALONGAN Vol. 19 No. 1 (2021) ]]>
Publisher : <![CDATA[Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Daerah (Bappeda) Kota Pekalongan ]]>
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DOI: 10.54911/litbang.v20i.145
<![CDATA[This study aims to examine and analyse the effect of price cuts, product arrangement on purchasing decisions on consumer purchasing decisions at Matahari Department Store Pekalongan, especially Cardinal Shoes Ladies.To test these variables, the researcher used 100 consumer respondents in the Matahari Department Store Pekalongan. The type of research used is explanatory research. Data collection techniques using interview techniques and questionnaires. The type of data used in this study is primary data. Furthermore, the data that has been collected is analysed quantitatively using multiple regression using the SPSS program. The results of the research simultaneously show that the variable price discount has an effect on purchasing decisions, the variable of product arrangement has an effect on purchasing decisions, while for the partial research results, the variables of Price Discounts and Product Charges affect p urchasing decisions. Keynote: Price discount, product arrangement, purchasing decisions]]>
<![CDATA[PENGARUH PENGENDALIAN INTERNAL DAN KOMITMEN ORGANISASI DALAM PENCEGAHAN FRAUD PENGADAAN BARANG (STUDI KASUS PADA RSUD BENDAN KOTA PEKALONGAN) ]]>
<![CDATA[Muhsin Hadi]]>;
<![CDATA[Rizka Ariyanti]]>;
<![CDATA[Muhammad Iqbal Notoatmojo]]>
<![CDATA[ Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 1 (2021): VOL 4 NO 1 MEI 2021 ]]>
Publisher : <![CDATA[Politeknik Negeri Semarang ]]>
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DOI: 10.32497/akunbisnis.v4i1.2795
<![CDATA[This study aims to obtain information about internal control and organizational commitment in the procurement process at Bendan City Hospital, Pekalongan. The factors tested in this study were internal control and organizational commitment as independent variables. Meanwhile, prevention of procurement fraud is the dependent variable. This research is a research with a quantitative approach. The variables in this study consisted of Internal Control, Organizational Commitment and Fraud Prevention in Pekalongan. The population in this study were all employees at Bendan City Hospital Pekalongan. The sample in this study were employees at Bendan City Hospital Pekalongan. Data collection techniques were by giving questionnaires to employees and analyzed using multiple linear regression test with EVIEWS software version 8.1. The results of hypothesis testing show that partially the internal control variables and Organizational Commitment have a significant effect on the variable procurement fraud prevention. Meanwhile, simultaneously the independent variable, namely the internal control variable and the organizational commitment variable, is significant towards the dependent variable, namely the variable procurement fraud prevention variable.]]>
<![CDATA[ANALISIS PENERAPAN PSAK NO 105 TERHADAP PEMBIAYAAN MUDHARABAH PADA KSPPS BMT ISTIQLAL KOTA PEKALONGAN ]]>
<![CDATA[M. Iqbal Notoatmojo]]>;
<![CDATA[Rizka Ariyanti]]>
<![CDATA[ Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 1 (2022) ]]>
Publisher : <![CDATA[Politeknik Negeri Semarang ]]>
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DOI: 10.32497/akunbisnis.v5i1.3615
<![CDATA[This study aims to determine the application of accounting treatment for mudharabah financing carried out by KSPPS BMT Istiqlal Pekalongan City based on PSAK No. 105 which includes recognition, measurement, presentation and disclosure. This study uses qualitative data, and the data sources used are primary data and secondary data. The method used is descriptive qualitative method and data collection techniques by means of field studies (observations and interviews) and documentation. Based on the results of the analysis, it can be concluded that the accounting treatment of mudharabah financing at KSPPS BMT Istiqlal Pekalongan City which includes (1) accounting recognition of mudharabah financing which consists of profit recognition and expense recognition has implemented PSAK no. 105. However, for the recognition of investments, the recognition of losses in the form of non-cash assets and the recognition of receivables have not applied to PSAK No. 105. (2) Accounting measurement of mudharabah financing has not fully implemented PSAK No. 105. The measurement of investment in the form of non-cash assets has not applied to PSAK No. 105. (3) The presentation of accounting for mudharabah financing has implemented PSAK No. 105. (4) Accounting disclosures for mudharabah financing have implemented PSAK No. 105]]>
<![CDATA[PENGARUH JUMLAH PENUMPANG KERETA API TERHADAP TOTAL PENDAPATAN STASIUN PEKALONGAN BULAN JANUARI – APRIL 2020 ]]>
<![CDATA[Muhammad Iqbal Notoatmojo]]>;
<![CDATA[Rizka Ariyanti]]>;
<![CDATA[Naila Fitriani]]>
<![CDATA[ Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 3, No 2 (2020): VOL 3 No 2 November 2020 ]]>
Publisher : <![CDATA[Politeknik Negeri Semarang ]]>
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DOI: 10.32497/akunbisnis.v3i2.2146
<![CDATA[The purpose of this study was to determine the effect of the number of passengers on the Kaligung train and the number of passengers on the Kamandaka train on the total revenue of Pekalongan Station in January - April 2020. This research is a research with a quantitative approach. The variables in this study consist of the number of passengers on the Kaligung train, the number of passengers on the Kamandaka train and the revenue for the Pekalongan Station. The population in this study were train passengers at Pekalongan Pekalongan Station. The sample in this study is the number of passengers of the Kaligung and Kamandaka trains. Data collection techniques with observation are to collect data on the number of passengers using the train with the RTS 4.0 application owned by PT Kereta Api Indonesia and analyzed using the classical assumption test and multiple linear regression test with SPSS software. for windows version 22. The conclusions of this study are: (1) The number of passengers of the Kaligung train has a significant effect on the revenue of Pekalongan Station. (2) The number of passengers on the Kamandaka train has no significant effect on the revenue of Pekalongan Station. (3) The number of passengers of the Kaligung and Kamandaka trains has a simultaneous effect on the revenue of Pekalongan Station.]]>
<![CDATA[PENGARUH PROFITABILITAS, LIQUIDITAS, LEVERAGE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2015 - 2019) ]]>
<![CDATA[Rizka Ariyanti]]>;
<![CDATA[Muhammad Iqbal Notoatmojo]]>;
<![CDATA[Okti Kusuma Dewi]]>
<![CDATA[ Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 2 (2021) ]]>
Publisher : <![CDATA[Politeknik Negeri Semarang ]]>
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DOI: 10.32497/akunbisnis.v4i2.3114
<![CDATA[This study aims to obtain information about the effect of Profitabilty, liquidity, Leverage and institutional ownership on tax avoidance. The factors tested in this study are Profitabilitas, Liquiditas, Leverage, institutional ownership as independent variables. While Tax Avaoidance as the dependent variable. This research is a research with a quantitative approach. The variables in this study consist of Profitability, Liquidity, Leverage and institutional ownership and Tax Avoidance. The population in this study were 11 companies in the food and beverage sector in 2015-2019. Data collection techniques by providing data collection techniques with the documentation method through the IDX official website were analyzed using multiple linear regression with SPSS software version 22. The results of hypothesis testing indicate that the independent variables simultaneously affect tax avoidance. Partially, Profitability has no effect on tax avoidance, Liquidity has a negative coefficient on tax avoidance. Leverage has no effect on tax avoidance, and institutional ownership has a positive and significant effect on tax avoidance.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAN PERBANKAN DI INDONESIA TAHUN 2012-2017 ]]>
<![CDATA[Iqbal Notoatmojo]]>
<![CDATA[ JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 1, No 1 (2020): JAKA ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro ]]>
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DOI: 10.56696/jaka.v1i1.3859
<![CDATA[This study is aimed to analyze and test the increase of company value through tangibility assets, firm size, profitability, liquidity and capital structure. (Study of 22 listed banking companies Go Public and listing on the Indonesia Stock Exchange in 2012-2017).This research is a type of explanatory research. Data collection uses documentary techniques. Data type uses secondary data, namely the banking financial statements which have been published during 2012 until 2017. data analysis using panel data regression analysis test that is the Fixed Effect estimation model, classic assumption test, and hypothesis testing using the Eviews program tool version 10.0. The partial test results show Tangibility Assets, Firm Size, and DER significant affect the firm value, while profitability Liquidity and DAR have no significant effect on the value of banking companies (PBV), while the F test results simultaneously give an effect on the dependent variable with adjusted R2 of 0.875831. Keywords: Tangibility Assets; Firm Size; Profitability; Liquidity; Capital Structure; Price Book Value.]]>
<![CDATA[THE EFFECT OF GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE IN THE LQ45 INDEX LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2017-2021 PERIOD ]]>
<![CDATA[Rizka Ariyanti]]>;
<![CDATA[M Iqbal Notoatmojo]]>;
<![CDATA[Eriza Safitri]]>
<![CDATA[ Dinamika Akuntansi Keuangan dan Perbankan Vol 11 No 2 (2022): Vol. 11 No. 2 2022 ]]>
Publisher : <![CDATA[Faculty of Economic and Business Universitas STIKUBANK ]]>
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DOI: 10.35315/dakp.v11i2.9109
<![CDATA[This study aims to determine how the influence of Good Corporate Governance with indicators of institutional ownership, independent commissioners, and audit committees on the financial performance of LQ45 companies for the 2017-2021 period. The method used in this study is a descriptive method with a quantitative approach. Sources of data used in this study are secondary data sources. Statistical analysis used in this study is multiple linear regression analysis. Based on the results of the analysis, it can be seen that institutional ownership has a significant positive effect on financial performance (ROA), while the independent board of commissioners and audit committees have a significant negative effect on financial performance (ROA). Companies must balance share ownership between management and institutions so that there is no majority or minority party, all are responsible for making policies so that both can increase the value of the company.]]>
<![CDATA[Analisis Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Farmasi yang terdaftar di Bursa Efek Indonesia Periode 2017-2021) ]]>
<![CDATA[Rizka Ariyanti]]>;
<![CDATA[M. Iqbal Notoatmojo]]>;
<![CDATA[Rizka Muamaroh]]>
<![CDATA[ Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 1 (2023) ]]>
Publisher : <![CDATA[Politeknik Negeri Semarang ]]>
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DOI: 10.32497/akunbisnis.v6i1.4581
<![CDATA[ABSTRACT : This study aims to determine the effect of Return On Assets, Debt To Equity Ratio, and Current ratio, Total Asset Turnover, Inventory Turnover Ratio on Price Book Value partially and simultaneously in pharmaceutical sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The population used in this study are pharmaceutical sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 period. The sample used in this study is a pharmaceutical sector manufacturing company that meets the criteria sought by researchers who are registered on the Indonesia Stock Exchange (IDX) for a 5 year period from 2017-2021. The method used to test this research is multiple linear regression analysis, partial test (t test) and simultaneous test (F test). Based on the partial test, it shows that Return on Assets, Debt To Equity Ratio, Current ratio, Total Asset Turnover, Inventory Ratio have an effect on Price Book Value.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI LAPORAN KEUANGAN UMKM DI PEKALONGAN DENGAN PEMANFAATAN INFORMASI AKUNTANSI SEBAGAI VARIABLE INTERVENING ]]>
<![CDATA[M. Iqbal Notoatmojo]]>;
<![CDATA[Rizka Ariyanti]]>;
<![CDATA[Ali Imron]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 2023 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v8i1.318
<![CDATA[This study examines The impact of the business duration, business size, and business revenue on financial statements by including the use of Accounting data serving as an intermediate variable for MSMEs in the district. Pekalongan. The population comprises all MSMEs in Pekalongan Regency, and 100 respondents were randomly selected using the Probability Sampling method. Information was gathered by employing a survey questionnaire and analysis using the path analysis assisted by SPSS software. The study's outcomes on the length of business do not affect the utilization of accounting information. Business Scale and Business Turnover have a significant influence on the Utilization of Accounting Information. Utilization of Accounting Information does not affect the Financial Statements. The length of business, business scale, and business turnover positively and significantly impact the Financial Statements and have no indirect impact on the financial reports through the Utilization of Accounting Information. This indicates that the Utilization of Accounting Information is considered unable or unable to act as an intermediary in influencing the variables of Business Duration, Business Size, and Business Revenue on Financial Statements]]>
