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Analisis Implementasi Three Way Matching Dalam Meningkatkan Kualitas Sistem Informasi Akuntansi (Pada CV Migaspro Energia) Syafira , Rifa; Rizqi, Muhammad Nur; Rumiasih , N. A.
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2065

Abstract

The purpose of this study is to assess the implementation of Three Way Matching as well as the quality of CV Migaspro Energia's accounting information systems. Qualitative descriptive analysis was employed in the study. This study's data collection techniques included documentation, observation, and interviews. Based on the findings of the research, the finance department of CV Migaspro Energia implemented Three Way Matching and created three documents required for this process purchase order data, goods receipt data, and buy invoice data. Implementing Three Way Matching can help CV Migaspro Energia improve the quality of its accounting information systems. It can be seen from before and after use because by using this method, the problem of data discrepancies, payment errors, and lack of transparency in the audit process has rarely occurred in companies, whereas these problems frequently occurred in companies prior to this application, allowing the quality of the company's accounting information system to improve by producing reliable financial statements. The Three Way Matching process is still manual and not automated by the Three Way Matching support program.
Determinan Keputusan Stock Split Pada Perusahaan Go Public Riani, Desmy; Rumiasih, N.A; Nurokhmah, Setianingrum; Imam Sundarta, Muhammad
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 16 No. 2 (2021): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v16i2.5415

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh Price Book Value (PBV), Price Earning Ratio (PER), Likuiditas (TVA), Earning Per Share (EPS) dan Return On Asset (ROA) terhadap keputusan stock split pada perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2017-2019. Data yang digunakan adalah data sekunder yang dari laporan keuangan yang dipublish idx.co.id dengan metode purposive sampling sehingga didapatkan sebanyak 192 sampel. Pengujian hipotesis dilakukan dengan metode analisis regresi logistik berganda menggunakan progam SPSS versi 22. Hasil dari pengujian ini menunjukkan jika Price Book Value (PBV), Price Earning Ratio (PER) dan Return On Asset (ROA) tidak berpengaruh terhadap keputusan stock split. Sedangkan untuk Likuiditas (TVA) dan Earning Per Share (EPS) berpengaruh terhadap keputusan stock split.Kata kunci: Earning Per Share (EPS); Liquidity (TVA); Price Book Value (PBV); Price Earning Ratio (PER); Return On Asset (ROA); Stock Split.
Pengaruh Penerapan E-Filling Dan E-Billing Terhadap Kepatuhan Wajib Pajak (Studi Kasus Di PT. Astra Internatonal Tbk-Tso Auto 2000 Bogor Yasmin) Pebrianti, Gina; Rumiasih, N.A; Riani, Desmy
Accounting Global Journal Vol 6, No 2 (2022): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v6i2.8841

Abstract

This study aims to determine the effect of the implementation of E-Filing and E-Billing on taxpayer compliance in PT. Astra Internasional Tbk-Tso Auto 2000 Bogor Yasmin, This study uses quantitative research methods, using questionnaires and interviews. This study uses primary data where the data is sourced directly from PT. Asta Internasional Tbk-Tso Auto 2000 Bogor Yasmin. The sample in the study used the Convenience Sampling Technique and obtained as many as 50 respondents. The regression analysis model used in this study is multiple linear regression analysis. Where the research results are in the form of exposure rather than statistical results that have been processed using SPSS v Software. 25. Based on the analysis that has been carried out in this study, the results obtained that related to the effect of the application of the E-Filing and E-Billing variables have a positive and significant influence on the Taxpayer Compliance variable.
The Effect Of Financial Ratios And Economic Value Added on Company's Market Value Rumiasih, N.A; Asvariwangi, Verni; Yudiana; Rantika, Mira
Manager : Jurnal Ilmu Manajemen Vol. 6 No. 3 (2023): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze the effect of financial ratios and Economic Value Added on Market Value Added in Islamic Commercial Bank BUMN in Indonesia. The data used are secondary data in the form of financial statements of BRI Syariah, BNI Syariah, and Bank Syariah Mandiri in 2017-2019. The samples used were three companies with a purposive sampling method. The research data analysis stage is multiple linear analysis. The results of the study simultaneously showed that CAR, BOPO, FDR, NPF, and EVA affect the Market Value Added. Partially CAR and FDR has no effect on stock prices. NPF affecting the Market Value Added. This means that every increase in NPF will raise Market Value Added, while BOPO and EVA has a negative influence on Market Value Added, meaning that any increase in BOPO and EVA will reduce Market Value Added.