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All Journal Dinamika Akuntansi Keuangan dan Perbankan AKSES: Jurnal Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) JAB (Jurnal Akuntansi & Bisnis) Stability: Journal of Management and Business Owner : Riset dan Jurnal Akuntansi Jurnal Aplikasi Akuntansi BALANCE: Economic, Business, Management and Accounting Journal Jurnal Ekonomi Dan Bisnis JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Neraca Quantitative Economics and Management Studies Jurnal Litbang Kota Pekalongan BULETIN BISNIS & MANAJEMEN (BBM) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Pendidikan Ekonomi, Akuntansi dan Kewirausahaan (JPEAKU) IC Tech: Majalah Ilmiah Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Ilmiah Akuntansi dan Keuangan Harmoni Sosial : Jurnal Pengabdian Dan Solidaritas Masyarakat Indonesia Bergerak: Jurnal Hasil Kegiatan Pengabdian Masyarakat Jurnal Ragam Pengabdian International Conference on Digital Advanced Tourism, Management, and Technology
Rizka Ariyanti
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Public Health Social Sciences Other

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PENGARUH CASH TURNOVER, INVENTORY TURNOVER, DEBT TO EQUITY DAN WORKING CAPITAL TOTAL ASSET RATIO TERHADAP RETURN ON ASSET (ROA) PADA SAUDIA TOSERBA COMAL Rizka Ariyanti Ariyanti; Jilma Dewi A; Muhammad Zain Zain
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 3, No 1 (2020): Vol 3 No 1 Mei 2020
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v3i1.1966

Abstract

This study aims to determine the influence return on assets consists of cash turnover, inventory turnover, debt to equity and working capital to total assets ratio. This research was conducted on Arabia Comal Department Store in 2016-2018 with the object of research is the Shop Saudi Toserba in Comal uses the method of multiple linear regression analysis. Based on the results of the partial cash turnover test it has no effect significant, inventory turnover has a significant negative effect, debt to equity does not have a significant effect and working capital to total assets ratio has a significant effect on return on assets in stores Saudi Comal Department Store. Simultaneous cash turnover, inventory turnover, debt to equity and working capital to asset ratio significantly influence return on assets. The adjusted R square value is 49.10% which means that variable cash turnover, inventory turnover, and sales growth are able explained 49,10% of the causes of variations or changes which occurred on return on assets while the remaining 50.90% influenced by other variables not included in this study.
Analisis Kinerja Keuangan Perbankan Di Bursa Efek Indonesia Rizka Ariyanti; Iqbal N A; Adi Gunawan
Owner : Riset dan Jurnal Akuntansi Vol. 2 No. 1 (2018): Owner Volume 2 Nomor 1, Februari 2018
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (634.215 KB)

Abstract

This study aims to examine and analyze financial performance (ROA) and Return Shares (Studies in Bank Go Public in Indonesia Stock Exchange 2010-2014). To test these variables, the researchers use the 25 companies that went public in Indonesia Stock Exchange. This type of research is explanatory research. Tehknikpengumpulan data using documentary techniques. The data used in this research are secondary data from financial statements published by banking companies during 2010-2014. Furthermore, the data collected was analyzed quantitatively using multiple regrensi using Eviews program version 8.1 Silmultan The results showed that the variable asset structure, asset quality, capitalization, and size affect the financial performance (ROA). Silmutan research shows that the variable asset structure, asset quality, capitalization, and size does not affect the Stock Price. Indicate that the asset structure is not significant negative on financial performance (ROA) but no positive effect and no significant effect on stock Price, variable asset quality significantly negative on financial performance (ROA), but no significant effect on stock returns, variable capitalization significant positive effect on financial performance (ROA), but a significant effect on stock returns, variable size significantly influence financial kenerja (ROA), but no significant effect on stock returns. Then the variables of financial performance (ROA) had no significant effect on stock returns
MANAJEMEN PENGELOLAAN DANA DESA BERDASAR PERMENDAGRI NO. 113 TAHUN 2014 Ariyanti Rizka
BBM (Buletin Bisnis & Manajemen) Vol 4, No 1: Februari 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.199 KB) | DOI: 10.47686/bbm.v4i1.150

Abstract

This study aims to determine the management of village fund management based onPermendagri No. 113 years 2014 in the village Pesanggarahan Wonokerto district Pekalonganregency.Data analysis technique from this research with comparative analysis. Comparative analysis isan analytical technique performed by making comparisons between the same elements, such asthis study that compares the financial management planning of Pesanggrahan village with thestandards that refer to Permendagri No.113 of 2014 About the Guidelines of Village FinancialManagement.For the financial management of Pesanggrahan Village, the village head, the village secretary,and the village treasurer have performed their duties in the management of village finances well.Where the planning stage is carried out by the village secretary, the implementation andadministration phase is carried out by the village treasurer, the reporting and accountabilitystages are carried out by the village head.Keywords: Village fund management, permendagri no 113 tahun 2014
PENGARUH SISTEM PENGENDALIAN INTERNAL, TATA KELOLA PERUSAHAAN, DAN KUALITAS LAPORAN KEUANGAN Anni Safitri; Kusuma Wijaya; Rizka Ariyanti
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 2, No 1 (2021): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (627.737 KB) | DOI: 10.56696/jaka.v2i1.5150

Abstract

ABSTRACT This study aims to determine the extent of the influence of internal control systems, good corporate governance on the quality of financial reports. This research was carried out with a quantitative method, namely knowing the effect of the independent variables, namely the internal control system and good corporate governance with the dependent variable, namely the quality of financial reports. The population in this study were all employees at Bendan Pekalongan Regional Hospital and the sample of this study were 90 respondents. Data analysis was performed using multiple linear regression with analysis tools through SPSS 25. The results showed that the internal control system partially had no effect on the quality of financial reports.Meanwhile, good corporate governance partially affects the quality of financial reports, meaning that if good corporate governance increases, the quality of financial reports will also increase.Keywords: good corporate governance, internal control system, quality of financial reports ABSTRAKPenelitian ini bertujuan untuk mengetahui sejauh mana pengaruh system pengendalian internal, tata kelola perusahaan terhadap kualitas laporan keuangan.Riset ini dilaksanakan dengan metode kuantitaif yaitu mengetahui pengaruh variable independen yaitu system pengendalian internal dan tata kelola perushaan dengan variable dependen yaitu kualitas laporan keuangan.Populasi dalam penelitian ini yaitu seluruh pegawai yang ada pada RSUD Bendan Pekalongan dan sampel penelitian ini sebanyak 90 orang responden. Analisa data dilakukan dengan menggunakan regresi linier berganda dengan alat bantu analisis melalui SPSS 25. Hasil penelitian menunjukkan bahwa sistem pengendalian internal secara parsial tidak berpengaruh terhadap kualitas laporan keuangan. Sedangkan GCG secara parsial berpengaruh terhadap kualitas laporan keuangan, artinya jika tata kelola perusahaan meningkat maka kualitas laporan keuangan juga akan meningkat.Kata Kunci : tata kelola perusahaan, kualitas laporan keuangan, sistem pengendalian internal
THE EFFECT OF GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE IN THE LQ45 INDEX LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2017-2021 PERIOD Rizka Ariyanti; M Iqbal Notoatmojo; Eriza Safitri
Dinamika Akuntansi Keuangan dan Perbankan Vol 11 No 2 (2022): Vol. 11 No. 2 2022
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v11i2.9109

Abstract

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.
Analisis Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Farmasi yang terdaftar di Bursa Efek Indonesia Periode 2017-2021) Rizka Ariyanti; M. Iqbal Notoatmojo; Rizka Muamaroh
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 1 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i1.4581

Abstract

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.
STUDI POTENSI EKONOMI KREATIF USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KABUPATEN PEMALANG Ali Imron; Hartoyo; Rizka Ariyanti
IC-Tech Vol 18 No 1 (2023): Vol 18 No 1 (2023): IC-Tech Volume XVIII No. 1 April 2023
Publisher : STMIK WIDYA PRATAMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47775/ictech.v18i1.269

Abstract

Tujuan dari Studi Potensi Ekonomi Kreatif Usaha Mikro Kecil dan Menengah (UMKM) Di Kabupaten Pemalang adalah mengidentifikasikan potensi 15 subsektor industri kreatif dan berbagai faktor yang menjadi komponen dalam pengembangan ekonomi kreatif di Kabupaten Pemalang. Kolabrori dari pemerintah, cendekiawan, dan bisnis memiliki peranan yang besar dan prasyarat mendasar untuk merealisasikan ekonomi kreatif. Selain itu berperan sebagai penggerak faktor pencapaian sasaran ekonomi kreatif dalam 15 subsektor industri kreatif. Jumlah pelaku industri kreatif di Kabupaten Pemalang sebesar 6.764 usaha, maka besarnya sampel minimal adalah sebesar 98,54 rumah tangga. Dengan mempertimbangkan menurunkan toleransi kesalahan pengambilan sampel maka sampel yang digunakan dalam penelitian ini adalah 150 pelaku usaha industri kreatif. Potensi industri kreatif di Kabupaten Pemalang cukup besar, tercatat lebih dari 6.479 pelaku usaha atau UMKM yang bergerak di industri ini. Dari 15 subsektor industri kreatif, 12 subsektor diantaranya telah telah teridentifikasi keberadaannya dan berkembang cukup baik di Kabupaten Pemalang. Sedangkan 3 subsektor diantaranya yaitu periklanan, percetakan dan penerbitan dan pasar barang seni masih belum digeluti oleh masyarakat. Kinerja rantai nilai industri kreatif menunjukan bahwa terdapat 7 subsektor industri kreatif di Kabupaten Pemalang yang dikategorikan cukup berkembang dalam proses penciptaan nilai produk/jasa yang dihasilkan. Sementara 5 subsektor industri kreatif lainya dikategorikan kurang berkembang dalam proses penciptaan nilainya.
FAKTOR-FAKTOR YANG MEMPENGARUHI LAPORAN KEUANGAN UMKM DI PEKALONGAN DENGAN PEMANFAATAN INFORMASI AKUNTANSI SEBAGAI VARIABLE INTERVENING M. Iqbal Notoatmojo; Rizka Ariyanti; Ali Imron
Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i1.318

Abstract

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
Effect Of ROE, ROA, DER, Dan CR Terhadap Stock Price On The LQ45 Index Of The Indonesia Stock Exchange (IDX) For The 2015-2019 Period Firdausi Ahli; Rizka Ariyanti
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 1 No. 6 (2023): Desember : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v1i6.88

Abstract

Entering the era of globalization, the advancement of innovation and competition in the business world is getting tougher. The capital market is the best way to maintain its reality in the business world. In Indonesia, there is capital market called the Indonesia Stock Exchange. In general, the value of the company is described by the development of the company’s share price in the capital market. The higher the stock price of a company, the higher the value of the company. Before investing their funds, investors perform a ratio analysis on the company’s ability to generate profits. This study aims to determine the effect of Return On Equity, return on aset, Debt to Equity Ratio, dan Current Ratio on Stock prices on the LQ45 index of the Indonesia Stock Exchange (IDX)for the 2015-2019 period, either simultaneously, partially, or dominantly. This study uses quantitative research methods. The research sample was 29 LQ45 manufacturing companies which were obtained by using a sampling technique,namely pusposive sampling. Data analysis was performed by multiple linear regression analysis. The result showed that partially the Return On Equity, Return On Aset, dan Current Ratio variables had an effect, while the Debt to Equity Ratio variable had no effect on stock prices in manufacturing companies LQ45 Indonesia Stock Exchange (IDX). Simultaneously, the Return On Equity, return on aset, Debt to Equity Ratio, dan Current Ratio variables have a significant effect on stock prices with an f table value of 2,43 and a significant level of 0,000 less than 0,05.
PENGARUH VOLATILITAS ARUS KAS, VOLATILITAS PENJUALAN, LEVERAGE, DAN BOOK TAX DIFFERENCES TERHADAP PERSISTENSI LABA Ariyanti, Rizka; Imron, Ali; Aditya, Dicky
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 7 No. 1 (2024): Vol. 7 No. 1 MEI 2024
Publisher : Politeknik Negeri Semarang

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

Abstract

This study aims to determine the effect of cash flow volatility, sales volaticity, leverage, and book tax differences in 2017-2021. Quality profit is persistent profit, that is, profit that is sustainable, more permanent, and not temporary. The type of data used is secondary data of propery and real estate companies obtained from the Indonesia Stock Exchange (IDX). This research uses the method The sampling technique used was purposive sampling technique with a population of 87 companies with a sample of 9 companies. The data analysis method used is quantitative data analysis, which uses panel data regression analysis with the Eviews 10 application program. The partial results show that cash flow volatility has no effect on profit persistence, sales volatility has a negative and significant effect on profit persistence, Laverage has no effect on profit persistence and Book tax differences have a significant positive effect on profit persistence, and simultaneously shows that cash flow volatility, sales volatility, leverage and book tax differences, have a significant effect simultaneously on profit persistence with R2 of 76%.
Co-Authors Adi Gunawan Aditya, Dicky Ali Imron Ali Imron Ali Imron Ali Imron Anni Safitri Aria Mulyapradana C. Tri Widiastuti Efriyani Sumastuti Eriza Safitri Fatmawati, Rizky Firdausi Ahli Hartoyo Hartoyo Iqbal N A Ira Setiawati Jilma Dewi A Kinanti Restu P Kusuma Wijaya Laely T Soraya M Iqbal Notoatmojo M. Iqbal Notoatmojo M. Iqbal Notoatmojo M. Iqbal Notoatmojo M.Iqbal Notoatmojo Muhammad Iqbal Notoatmojo Muhammad Zain Zain Muhsin Hadi Mujiyono Mujiyono Naila Fitriani Notoatmojo, Iqbal Nur Cahyati Nur Rokhman Okti Kusuma Dewi Putri S. Qurotul A’yunina Restu P, Kinanti Rizka Muamaroh Singgih Setiawan Soraya, Laely T Sri Murniati