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All Journal Jurnal Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) Journal of Management and Bussines (JOMB)
Hasiatul Aini
Universitas Baturaja
Economics, Econometrics & Finance Social Sciences

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Analisis Informasi Laporan Arus Kas Sebagai Alat Ukur Efektivitas Kinerja Keuangan Pada Pt Lionmesh Prima Jakarta Tbk Tahun 2012-2017 Hasiatul Aini; Rahma Julita
Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2018): september
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v9i2.1089

Abstract

The  purpose of this research is to the potential for effectiveness of financial performance at PT Lionmeh Prima Jakarta Tbk . The data used are financial statements of PT Lionmesh Prima listed in Indonesia stock exchange 2012-2017 periode. The analytical method used in this research is ratio analysis of cash flow statements.The results of this study explain that: PT Lionmesh Prima Jakarta Tbk for a period of 6 years (2012-2017) which is seen from the ratio of cash flow statement analysis shows less effective results, where the ratio of operating cash flows obtained under 1 (one) and several ratios shows the results has not been reached maximally and fluctuates every year and there is a ratio that shows negative results.The  purpose of this research is to the potential for effectiveness of financial performance at PT Lionmeh Prima Jakarta Tbk . The data used are financial statements of PT Lionmesh Prima listed in Indonesia stock exchange 2012-2017 periode. The analytical method used in this research is ratio analysis of cash flow statements.The results of this study explain that: PT Lionmesh Prima Jakarta Tbk for a period of 6 years (2012-2017) which is seen from the ratio of cash flow statement analysis shows less effective results, where the ratio of operating cash flows obtained under 1 (one) and several ratios shows the results has not been reached maximally and fluctuates every year and there is a ratio that shows negative results.
Analisis Kinerja Anggaran Pendapatan Dan Belanja Daerah Pada Pemerintah Daerah Kabupaten Oku Periode 2013-2017 Hasiatul Aini; Mardiah Kenamon; Yeni Anggraini
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2020): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i1.1393

Abstract

Data used is secondary data. The analysis models used in this study are the ratio of the degree of decentralization, the ratio of regional financial dependency, the ratio of effectiveness and efficiency of Own-Source Revenue, ratio of expenditure efficiency, ratio of regional expenditure to GRDP. The results find that the ratio of the degree of decentralization is Very Less, the ratio of regional financial dependence is Very High, Own-Source Revenue is Effective, ratio of Own-Source Revenue is efficient and the ratio of expenditure efficiency is quite Efficient. The analysis of Own-Source Revenue in the District Government of Ogan Komering Ulu in the period of 2013-2017 is effective, while regional expenditure is efficient.
Faktor-Faktor yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah Daerah Kabupaten Ogan Komering Ulu Reni Febrianti; Anis Feblin; Hasiatul Aini
Journal of Management and Bussines (JOMB) Vol 1 No 2 (2019): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v1i2.1025

Abstract

The purpose of this study was to determine the factors that influence the Accountability of OKU Regency Government Institution Performance. The method used in this study is non probability sampling, namely purposive sampling. The analysis technique used is multiple linear regression and hypothesis testing is a statistical test partially (t test) and simultaneous (F test). T test results show that there is a significant influence of internal control and motivation on the Performance Accountability of OKU Regency Government Agencies with a t table value of 2.00758. F test results show a sig value of 0,000 <0.05 or obtain an F value of 15.517> F table 2.40 which means that together the budget target clarity (X1), accounting control (X2), reporting system (X3), internal control (X4), and motivation (X5) have a significant effect on performance accountability. Based on the coefficient of determination obtained a value of 0.564. Conclusions, the contribution of the clarity of budget targets, accounting controls, reporting systems, internal controls, and motivation to performance accountability was 56.4%, while the remaining 43.6% was influenced by other variables not explained in this study. Keywords: Performance Accountability, Government Institutions
PENGARUH ROA DAN ROE TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 Gitta Destalya Adrian Nova; Noviansyah Noviansyah; Anis Feblin; Hasiatul Aini; Desya Arum Mutiara
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i2.14314

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh ROA dan ROE terhadap harga saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Dan metode analisis yang digunakan adalah metode kuantitatif. Hasil penelitian menunjukkan bahwa secara parsial ROA memiliki pengaruh positif terhadap harga saham yang dibuktikan dengan nilai thitung lebih besar dari ttabel yaitu 9,995585 &gt; 2,05183. Dan ROE memiliki pengaruh negatif terhadap harga saham yang dibuktikan dengan thitung lebih kecil dari ttabel, yaitu -8.577777 &lt; -2.05183. Selain itu, pengujian secara simultan menunjukkan bahwa ROA dan ROE secara bersama-sama berpengaruh terhadap harga saham perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2022 yang dibuktikan dengan nilai Fhitung sebesar 18,96868 &gt; Ftabel 3,35. Dan pada pengujian koefisien determinasi diperoleh nilai Adjusted R2 sebesar 0.920584. Hal ini menunjukkan bahwa kemampuan variabel ROA dan ROE dalam menjelaskan variasi variabel Harga Saham adalah sebesar 92%, sedangkan sisanya sebesar 8% dijelaskan oleh variabel lain yang tidak diteliti dalam model penelitian seperti Net Profit Margin, Gross Profit Margin, dll.
Co-Authors Anis Feblin Desya Arum Mutiara Gitta Destalya Adrian Nova MARDIAH KENAMON Noviansyah Noviansyah Rahma Julita Reni Febrianti Yeni Anggraini