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All Journal Media Mesin: Majalah Teknik Mesin DERIVATIF Akuisisi : Jurnal Akuntansi Turbo : Jurnal Program Studi Teknik Mesin Jurnal Analisis Bisnis Ekonomi Jurnal Bisnis Darmajaya Jurnal Akuntansi AKTIVA Jurnal Manajemen DIVERSIFIKASI Expensive: Jurnal Akuntansi dan Keuangan Journal of Oikonomia

Yulita Zanaria, Yulita

Universitas Muhammadiyah Metro

Author-ID : 3018196

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mechanical Engineering Social Sciences

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ANALISIS PERPUTARAN KAS, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER, UKURAN PERUSAHAAN DAN PROFITABILITAS Gladis Marcellino; Yulita Zanaria; Gustin Padwa Sari
Jurnal Akuntansi AKTIVA Vol 3 No 1 (2022): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v3i1.2039

Penelitian ini merupakan penelitian kualitatif dengan metode deskriptif kuantitatif yang dilakukan pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia. Penelitian ini bertujuan untuk mengetahui analisis perputaran kas, debt to equity ratio, total assets turnover dan ukuran perusahaan dan profitabilitas yang diukur menggunakan Return On Assets (ROA), (1). Menganalisa kinerja keuangan dan rata rata di setiap subsektor perusahaan (2) Populasi dalam penelitian ini adalah Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di BEI yang berjumlah 78 perusahaan. Teknik sampel yang dilakukan dalam penelitian ini adalah purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 26 perusahaan yang telah memenuhi kriteria.Data yang digunakan adalah laporan keuangan tahunan periode 2017-2019. Hasil penelitian menunjukkan bahwa perputaran kas perusahaan mengalami peningkatan, terbukti ROA nya mengalami peningkatan DER, TATO dan ukuran perusahaan mengalami peningkatan dan juga profitabilitas stabil. Dan perusahaan yang terbaik yaitu Perusahaan subsektor pulp dan kertas.

PENGARUH KINERJA KEUANGAN DAN STRUKTUR MODAL TERHADAP PUBLIKASI SUSTAINBILITY REPORT BURSA EFEK INDONESIA TAHUN 2016-2018 Yuldriah Agung Tri Wurdiani; Yulita Zanaria; Gustin Padwa Sari
Jurnal Akuntansi AKTIVA Vol 3 No 1 (2022): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v3i1.2051

Penelitian ini bertujuan Untuk mengetahui Pengaruh Sustainbility Report terhadap Kinerja Keuangan dan Struktur Modal di Bursa Efek Indonesia. Jenis penelitian yang digunakan dalam penelitian kali ini adalah (explanatory research) dimana penelitian ini bersifat menjelaskan hubungan sebab akibat atau kualitas antar variable Kinerja Keuangan dan Struktur Modal melalui uji hipotesis yang sudah dirumuskan.Sampel dalam penelitian ini yaitu 15 perusahaan yang mempublikasikan sustainability selama priode 2016 -2018. Penelitian ini dianalisis menggunakan metode Analisis Data Panel. Hasil penelitian ini menunjukkan bahwa Kinerja Keuangan berpengaruh signifikan terhadap pengungkapan sustainability reporting pada perusahaan yang terdaftar di BEI

PERLAKUAN AKUNTANSI TERHADAP MAIN PRODUCT DAN BY PRODUCT SERTA PENGARUHNYA TERHADAP LABA PERUSAHAAN (STUDI KASUS PADA PABRIK TAHU DAN TEMPE MUN KOTA MUARADUA SUMATERA SELATAN) Yesi Permata Sari; Suyanto Suyanto; Yulita Zanaria
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

The study aims to determine the accounting treatment of company profit at the tofu and tempe factories muaradua city, south sumatra. This data pf obtained from interviews and documentation, rrsearch data was carried using qualitative describtif data analysis,namely ricogenition, easurementh and presentation. The result of this data indicate that the tofu and tempe factoties muaradua city south sumatra calculate in main product and by product using market values of reversals. In the metode calculation of market value it can be seen that the production cosh by product sales increase the company profit by Rp.24.273/kg. Therefore,by product sales increase the comlany profit By Rp. 238,551,310.

PENGARUH KUALITAS AKTIVA PRODUKTIF TERHADAP RETURN ON ASSET PADA BANK BRI SYARIAH (PERSERO) Dendy Andriano; Yulita Zanaria; Ardiansyah Japlani
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

This study aims to determine whether the Quality of Earning Assets Has an Effect on Return On Assets at BRI Syariah Banks (Persero). Data obtained from the results of bank financial reports, especially regarding KAP and ROA for 5 consecutive years. The data analysis of this research was carried out using statistical analysis. The results of this study indicate that KAP (Earning Asset Quality) has an influence on ROA (Return On Asset) at PT Bank BRI Syariah. This is in accordance with the theory which states that the ability of bank management to manage problematic productive assets on total productive assets the higher the higher the quality of the productive assets which will affect the bank's ability to generate profits.

EVALUASI PENETAPAN PAJAK HOTEL DAN PAJAK BUMI DAN BANGUNAN PADA BPPRD KOTA METRO Virra Yulian Putri; Yulita Zanaria; Angga Kurniawan
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

This study aims to determine the Determination of Hotel Tax and Land and Building Tax at BPPRD Metro City. Data is obtained from the results of hotel tax data, land and building tax (PBB) data, local revenue data (PAD) for the period 2017-2019. The data analysis of this research was carried out using qualitative analysis. The results of this study indicate that the hotel tax and land and building tax target plans compiled by the BPPRD and stipulated in plenary meetings to determine targets for each fiscal year based on regional needs can be seen that for three consecutive years the target set has experienced a significant increase. This shows that the government's efforts to increase regional income in Regional Original Revenue through hotel taxes and land and building taxes for rural and urban areas are already good. The targets that have been set are submitted to the relevant agencies and then look at the potentials that can be explored, especially related to the management of hotel taxes and land and building taxes in achieving the target. Keywords: Hotel Tax, Land and Building Tax, Local Revenue

PENGARUH FINANCIAL LITERACY, OVERCONFIDENCE, MODAL MINIMAL, PEMAHAMAN INVESTASI DAN RISIKO TERHADAP KEPUTUSAN INVESTASI DI PASAR MODAL (STUDI EMPIRIS MAHASISWA AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH METRO) Astuti Astuti Anggraini; Yulita Zanaria; Sri Retnaning Rahayu
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

This study aims to examine the factors that influence investment decisions in the capital market for accounting students at the Faculty of Economics and Business, Universitas Muhammadiyah Metro. The factors that influence investment decisions in the Capital Market are financial literacy, overconfidence, minimum capital, understanding of investment, and risks. This study uses a quantitative approach. The population in this study were 313 respondents. In this study, the sample technique used is nonprobability sampling with purposive sampling technique so that the sample obtained was 93 respondents. The data in this study were analysed using the assistance of the IBM SPSS version 20 program by testing multiple linear regression analysis. The results of this study indicate that financial literacy, overconfidence and minimal capital partially affect investment decisions in the capital market. Meanwhile, understanding investment and risk partially has no effect on investment decisions in the capital market. As well as financial literacy, overconfidence, minimal capital, understanding of investment and risk simultaneously affect investment decisions in the capital market.

PENGARUH PENDAPATAN PREMI, HASIL INVESTASI, HASIL UNDERWRITING DAN RISK BASED’CAPITAL TERHADAP PROFITABILITAS PERUSAHAAN ASURANSI (STUDY EMPIRIS PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2019) Retno Setyaningsih; Yulita Zanaria; Ana Septiani
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

This study aimed to examine the factors that affect the profitability of insurance companies on the Indonesia Stock Exchange 2012-2019 period. The factors that affected the profitability of insurance companies on the Indonesia Stock Exchange were premium income, investment returns, underwriting results and risk based capital. This study used a quantitative approach. The population in this study were 16 insurance companies on the Indonesia Stock Exchange. The sampling technique used purposive sampling method with certain criteria in order to obtain a sample of 8 insurance companies. The data in this study were analyzed using the help of IBM SPSS version 20 by testing multiple linear regression analysis. The results of this study indicated that the premium income and underwriting results partially affected the profitability of insurance companies. Meanwhile, investment returns and risk based capital partially did not affect the profitability of insurance companies. As well as premium income, investment returns, underwriting results and risk based capital simultaneously affected the profitability of insurance companies.

PENGARUH PENDIDIKAN DAN PELATIHAN, KEMAMPUAN TEKNIK PERSONAL DAN KETERLIBATAN PEMAKAI TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Studi Kasus Di Universitas Muhammadiyah Metro) Siska Nurhidayah; Yulita Zanaria; Suyanto Suyanto
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (696.145 KB)

This study aims to determine the effect of education and training, personal technical skills and user involvement on the performance of the accounting information system for users of SIMAKU (financial management information system) Universitas Muhammadiyah Metro. The population in this study is SIMAKU users of every unit of Muhammadiyah Metro University with a total population of 41 users. The sampling method used in this research is total sampling (census). This study uses a quantitative approach method. The data used in this study is primary data obtained directly from research subjects in the form of a questionnaire (questionnaire) with a data measurement tool in the form of a Likert scale. The results of this study indicate that user involvement has a significant effect on the performance of accounting information systems. Meanwhile, education and training, personal technical skills have no significant effect on the performance of accounting information systems. Simultaneously education and training, personal technical skills, and user involvement have a significant effect on the performance of accounting information systems.

PENGARUH AKUNTABILITAS, TRANSPARANSI DAN PARTISIPASI MASYARAKAT TERHADAP EFEKTIVITAS PENGELOLAAN ALOKASI DANA DESA DI DESA PURWOREJO KECAMATAN KOTA GAJAH KABUPATEN LAMPUNG TENGAH Ridwan Indra Hermawan; Yulita Zanaria; Nedi Hendri
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.789 KB)

This study aimed to determine the effect of accountability, transparency, and community participation on the effectiveness of managing the allocation of funds in Purworejo village, Kotagajah Sub-district, Lampung Tengah district. Data were obtained from the results of written data and questionnaires to 97 respondents who were taken using the formula from Slovin. The data analysis of this research was carried out using analysis of instrument testing, classical assumptions and hypotheses. The results of this study indicated that the variables of accountability, transparency and community participation in the management of village funds had a positive and significant effect on the effectiveness of the management of village fund allocations in Purworejo Village, Kotagajah Sub-district, Central Lampung district.

PENGARUH LINGKUNGAN SOSIAL, EKSPEKTASI PENDAPATAN DAN EFIKASI DIRI TERHADAP KEPUTUSAN BERWIRAUSAHA BUDIDAYA TANAMAN HIAS (Studi Kasus di Desa Pujoasri II Kecamatan Trimurjo Kabupaten Lampung Tengah) Saras Febriyani; Yulita Zanaria; Angga Kurniawan
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (576.909 KB)

The purpose of this study was to determine the effect of social environmental characteristics, income expectations, and self-efficacy on entrepreneurial decisions for ornamental plant cultivation in Pujoasri II village, Trimurjo sub-district, Central Lampung district. This type of research is a quantitative study with a research population of 50 people who cultivate ornamental plants, and only 33 samples were used. The results of this study indicate that there is an influence of the characteristics of the social environment on the entrepreneurial decision to cultivate ornamental plants and there is no influence of the characteristics of income expectations on the decision to entrepreneurship in the cultivation of ornamental plants. there is an influence of self-efficacy characteristics on the decision to entrepreneurship in ornamental plant cultivation and there is an influence on the characteristics of the social environment, income expectations and self-efficacy simultaneously on the decision to entrepreneurship in ornamental plant cultivation.

Co-Authors Adelia Adelia, Adelia Agung Nugraha, Dhea Mulya Ana Septiani Anas Izzulhaq, Muhammad Andriano, Dendy Angga Kurniawan Angga Kurniawan Angga Kurniawan Anggraini, Astuti Astuti Anis Saputri Anisya Setya Ningrum Ardiansyah Japlani, Ardiansyah Aris Sunyoto Astuti Astuti Anggraini Astuti, Agnes Mei Audry Cahya Ranika Ayu Laraswati Cahya Ranika, Audry Darmayanti, Elmira Febri Dendy Andriano Dimas Bagus Editya Dwi Irawan Erika Aryani Fadli, M. Rafli Fajri, Nur Ulya Fatma Nadia Febri Darmayanti, Elmira Febriyani, Saras Fendi Firmansyah Fera Laras Hati Firmansyah, Fendi Friska Meliyana Fuadah, Luluk Atin Furqoningrum, Destri Gladis Marcellino Gustin Padwa Sari, Gustin Padwa Habiburrahman Habiburrahman, Habiburrahman Hadijah, Umi Hermawan, Ridwan Indra Ifta Arina Rohmatin Irsa Yolanda Iwan Habib Subakti Jawoto Nusantoro Jawoto Nusantoro Jawoto Nusantoro Kemas Ridhuan Khairannisa Khairannisa Khairannisa, Khairannisa Kurniawan, Muhammad Shuhada Laraswati, Ayu Leni Leni Leni LINDA APRILIA Listia Dwi Aisyah Lusi Herawati Lyastyla, Lyastyla MARIA BINTANG Melin Aridhea, Vicky Anjani Meliyana, Friska Muhammad Anas Izzulhaq Mutiara Puri, Rara Nedi Hendri Nedi Hendri Nedi Hendri, Nedi Nulananda, Iqbal Adi Nurhidayah, Siska Okta Melinda Sari Okta Suci Jayanti Oktawidya Tirta , Catur Padwa Sari, Gustin Prasetyawati, Salsabila Mardhiyah Puspita Sari, Sri Putri Handayani Putri, Virra Yulian Qobid, Abdul Qonita, Alya Rahmadanti, Silvi Wahyu Rendy Kurniawan Retnaning Rahayu, sri Retno Setyaningsih Retno Setyaningsih Ridwan Indra Hermawan Rohman, Fatur Rosmalinda, Lica Saketi, Via Dewi Saputri, Anis Saras Febriyani SARI, EKA YUNITA Sari, Yesi Permata Sasmita, Izmi Aren Septiani, Ana Siska Nurhidayah Siti Farida, Nikhen Siti Kholifah, Ulfi Sri Puspita Sari SRI RAHAYU Sri Retnaning Rahayu Sri Retnaning Rahayu Sri Retnaning Rahayu, Sri Retnaning Subakti, Iwan Habib Suyanto Suyanto Suyanto Suyanto Suyanto Suyanto Suyanto Urohmah, Vivi Aulia Virra Yulian Putri Yashinta, Fadilah Yesi Permata Sari Yolanda, Irsa Yolanda, Jenny Yulanda, Deea Yuldriah Agung Tri Wurdiani

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