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All Journal Jurnal Akuntansi dan Pajak Jesya (Jurnal Ekonomi dan Ekonomi Syariah) FINANCIAL : JURNAL AKUNTANSI
Astuti Astuti
Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS PEMBERIAN PINJAMAN, KREDIT BERMASALAH DAN SISA HASIL USAHA PADA KOPDIT CU MANDIRI TEBING TINGGI Mezbah Theresyah Nababan; Jubi Jubi; Ady Inrawan; Astuti Astuti
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (81.337 KB) | DOI: 10.37403/financial.v5i1.86

Abstract

The purpose of this research are: (1) To know out the granting of loans, non-performing loans and trade output remaind of  Mandiri Credit Union Tebing Tinggi. (2) To find out the factors that led to the granting of loans, bad debt and the rest of the results of the effort are experiencing fluctuations every year of  Mandiri Credit Union Tebing Tinggi. This research was used with qualitative descriptive analysis methods and inductive analysis. Data sources used in this research are primary and secondary data. Data collection is done by interview and documentation methods.Based on the results of the analysis of the research, it can be concluded that the fluctuating loan development tends to increase, the fluctuating development of non-performing loans tends to increase and the fluctuations in the remaining operating results tend to decrease.The results of the analysis suggest that the Mandiri Tebing Tinggi Credit Union Credit Union does not make it difficult for members to borrow and the procedures provided are not complicated, the loan interest is not too large so that members are not bored to make borrowing transactions, Mandiri Tebing Tinggi Credit Union Credit Union should approach the incoming members. into Non-Performing Loans, providing solutions to members who have difficulty paying their obligations, preferably the Mandiri Tebing Tinggi Credit Union Credit Union minimizes costs and reduces borrowing capital so that cooperatives are not burdened with loan interest costs and other operational costs. Keywords: The Granting Of Loans , Non-Performing Loans and Trade Output Remaind (SHU)
LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA PT KALBE FARMA, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA Misseri Yolanda Sitohang; Yansen Siahaan; Astuti Astuti; Musa Fernando Silaen
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 2 (2019): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v5i2.107

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui gambaran laporan arus kas dan kinerja keuangan dan untuk mengetahui faktor-faktor yang menyebabkan kinerja keuangan PT Kalbe Farma, Tbk yang terdaftar di Bursa Efek Indonesia yang menggunakan analisis rasio arus kas cenderung mengalami peningkatan. Penelitian ini dilakukan dengan menggunakan metode analisis deskriptif kualitatif dan analisis induktif. Jenis data yang digunakan dalam penelitian ini adalah data kualitatif dan kuantitatif. Sumber data yang digunakan adalah data sekunder. Hasil penelitian ini disimpulkan bahwa kinerja keuangan yang diukur menggunakan rasio arus kas operasi terhadap kewajiban lancar, rasio arus kas operasi terhadap pengeluaran modal, rasio arus kas operasi terhadap total utang dan rasio arus kas operasi terhadap laba bersih cenderung meningkat. Faktor peningkatan penerimaan kas dari pelanggan, penurunan utang bank jangka pendek dan liabilitas pajak tangguhan serta peningkatan pembelian aset tetap dan penjualan neto yang menyebabkan peningkatan kinerja keuangan.Kata kunci: Laporan Arus Kas, Kinerja Keuangan
ANALISIS DAMPAK RASIO KEUANGAN PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN YANG TERCATAT PADA JII Astuti Astuti; Elly Susanti; Hery Pandapotan Silitonga
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 3 No 2 (2020): Article Research
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (543.525 KB) | DOI: 10.36778/jesya.v3i2.202

Abstract

The research method uses qualitative data, secondary data sources, using documentation methods, classic data assumption test analysis techniques, coefficient of determination, hypothesis testing. The object of research in companies incorporated in the Jakarta Islamic Index in the period 2014 - 2018. The results of this study by F statistical tests show that all independent variables influence the dependent variable. In statistical test t current ratio has a negative and significant effect on stock prices. Size and Debt to Asset Ratio influence and are not significant on stock prices. Return on Assets has a positive and significant effect on stock prices.
Size, Leverage dan Profitabilitas Terhadap Audit Delay yang Berdampak pada Earning Response Coefficient Perusahaan Perdagangan Besar di Bursa Efek Indonesia Astuti Astuti; Christine Dewi Nainggolan; Lenny Dermawan Sembiring
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6639

Abstract

Financial information is said to be relevant if it has a predicted value, a feedback value, and is timely. Audit delay will cause the resulting information to be less useful for users and can increase uncertainty for investors in making investment decisions. This research aims to analyze the effect of size, leverage and profitability on audit delay, the effect of size, leverage, profitability and audit delay on the earnings response coefficient as well as the effect of size, leverage and profitability on the earnings response coefficient through audit delay. The research was conducted on 13 Large Trading Companies during the period 2017-2021 that have met the sampling criteria. The analysis method uses classical assumption tests, coefficient of determination tests (R square) and hypothesis testing including simultaneous significance test (F test), partial significance test (t test) and sobel test analysis. The results showed that size and leverage had an effect on audit delay, profitability did not affect audit delay, and size, leverage, profitability and audit delay did not affect ERC. From the results of the sobel test, it shows that the audit delay does not have an impact on the ERC.
Co-Authors Christine Dewi Nainggolan Devivi Devivi Ellina Ellina Elly Susanti Jubi Jubi Khairul Azwar Lenny Dermawan Sembiring Liper Siregar Mezbah Theresyah Nababan Misseri Yolanda Sitohang Musa Fernando Silaen Nova G. Brizella Sidauruk Novita Ovianti Parman Tarigan Rina Melani Sinaga Rizki Fadilla Nasution Ruth Tridianty Sianipar Silitonga, Hery Pandapotan Supitriyani, Supitriyani Viona Pasando Yansen Siahaan