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Journal : Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen

ANALISIS SISTEM AKUNTANSI PENERIMAAN KAS MASUK DALAM UPAYA PENINGKATAN EFEKTIVITAS PENGENDALIAN INTERNAL Khoirunnisa Cahya Firdarini; Erni Wijayanti
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 8 No 2 (2021): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v8i2.266

Abstract

This research aims to analyze cash receipt accounting system for room selling either in cash or on credit at Grage Business Hotel Yogyakarta. Based on Mulyadi's theory, this research evaluate internal control effectivity of the hotel, especially for cash receipt system. The element have been evaluated are organizational structure, authority and administration procedure, and implementation of duties and obligation based on each person's responsibilities. The data collection method used are observation, interview, and documentation. The results shows that implementation of internal control system as mention above at Grage Business Hotel Yogyakarta has not yet qualify Mulyadi's theory criterias. The major problem there are not segregation of duties. Cash and sales function run by receptionist while accounting and administration function run by general cashier. The implication of this research is to improve internal control of cash receipt of the hotel.
PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM (Studi Kasus Pada Perusahaan LQ – 45 di Bursa Efek Indonesia Periode 2016 – 2019) Khoirunnisa Cahya Firdarini; Kunaidi Kunaidi
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 9 No 1 (2022): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v9i1.338

Abstract

This research aims to determine the effect of operational cash flow and accounting earnings to the stock return both partially and simoultantly. Population in this study are LQ45 firms for 2016-2019 period and the sample was selected through purposive sampling. Based on classic assumptiont test, we have 100 total sample. Data analysis technique used is multiple regression analysis. The result of this study indicate that (1) operational cash flow not have significant effect to the stock return, (2) accounting earnings have positive and significant effect to the stock return and (3) operational cash flow and unting earnings have positive and significant effect to the stock return simoultantly.
PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM (Studi Kasus Pada Perusahaan LQ – 45 di Bursa Efek Indonesia Periode 2016 – 2019) Khoirunnisa Cahya Firdarini; Kunaidi Kunaidi
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 9 No. 1 (2022): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v9i1.338

Abstract

This research aims to determine the effect of operational cash flow and accounting earnings to the stock return both partially and simoultantly. Population in this study are LQ45 firms for 2016-2019 period and the sample was selected through purposive sampling. Based on classic assumptiont test, we have 100 total sample. Data analysis technique used is multiple regression analysis. The result of this study indicate that (1) operational cash flow not have significant effect to the stock return, (2) accounting earnings have positive and significant effect to the stock return and (3) operational cash flow and unting earnings have positive and significant effect to the stock return simoultantly.
PERAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI PENGARUH KEBIJAKAN DIVIDEN DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN Khoirunnisa Cahya Firdarini; Zulkifli; Achmad Tjahjono
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 10 No. 2 (2023): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v10i2.707

Abstract

This study aims to examine the role of profitability as a moderating variable of dividend policy and debt policy on company value in Basic Industrial and Chemical sector companies listed on the Indonesia Stock Exchange during the period 2016 to 2020. The research method used in this study is a quantitative method based on financial statement data of companies that are the study population. The total sample in this study was 100 firm years. The sampling method using purposive sampling techniques and presenting the hypothesis used in this study is multiple linear regression analysis. The hypothesis proposed in this study is the effect of dividend policy on company value, the effect of debt policy on company value and the effect of profitability as a moderating variable for the effect of dividend policy and debt policy on company value. Dividend policy and debt policy are proven to affect company value; profitability is also proven to be able to moderate dividend policy to company value but not proven to moderate debt policy to company value.