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All Journal Jurnal Administrasi Bisnis Jurnal Agroplasma Jurnal Riset Akuntansi Politala E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS)
Lina Lutfiana
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Social Sciences

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ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DI LAZIS JATENG CABANG SOLO LUTFIANA, LINA; Putri, Ihwani Mukharomatul; Fajriyah, Anisa Nuril
Jurnal Riset Akuntansi Politala Vol 3 No 1 (2020): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.175 KB) | DOI: 10.34128/jra politala.v3i1.47

Abstract

This study aims to find out the Accounting Information System at the Amil Zakat Infak and Sedekah Institute, Central Java, Solo branch. With a qualitative approach, the researcher conducted an analysis of data and information obtained from interviews and observations. The object of this study is the Accounting Information System at the Solo branch LAZIS Central Java. The results showed that the Accounting Information System at the Solo branch Lazis Central Java was processed by using the Silazisku system. With Silazisku system allows the finance department to do its work more easily. By inputting data and information in the Silazisku system the processing will be automatically carried out by the system and produce output in the form of a report that presents financial data and information. Thus the finance department does not need to do data processing by doing calculations one by one manually to make a report that presents financial data and information. This shows that the Silazisku system can improve work efficiency.
ANALISIS KINERJA KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED (EVA) DAN METODE MARKET VALUE ADDED (MVA) (Studi pada PT Japfa Comfeed Indonesia Tbk. dan PT Charoen Pokphand Indonesia Tbk. Di BEI Periode 2009-2011) Lina Lutfiana
Jurnal Administrasi Bisnis Vol 6, No 1 (2013): November
Publisher : Fakultas Ilmu Administrasi Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (460.039 KB)

Abstract

The financial performance measurement can be done by various methods. In general, the most widely used is the financial ratio analysis method. Financial ratio analysis method not pay attention the cost of capital, so to overcome this weakness created a method of measuring financial performance by using value-added method, that is economic value added (EVA) and market value added methods (MVA). This study aims to determine the financial performance PT Japfa Comfeed Indonesia Tbk. and PT Charoen Pokphand Indonesia Tbk using economic value added (EVA) and market value added method (MVA), as well as to compare the financial performance of both companies are using the economic value added (EVA) method and of market value added (MVA) method. The research method that used is descriptive method. This study uses quantitative analysis calculations in which there are economic value added (EVA) and market value added (MVA). The data is derived from the consolidated financial statements. The data used to calculate EVA include interest expense, cost of capital, interest rate and stock index SBI. As for the calculation of MVA, the data used is the number of shares outstanding, the stock's closing price and the book value of shares. Keywords : Financial performance, EVA, MVA
Pengaruh Dosis Nitrogen Berbasis Kompos Eceng Gondok dan Waktu Pemeraman Terhadap Pertumbuhan dan Produksi Tanaman Sawi Pakcoy Lutfiana, Lina; Sutarno, Sutarno; Widjajanto, Didik Wisnu
JURNAL AGROPLASMA Vol 10, No 1 (2023): JURNAL AGROPLASMA VOLUME 10 NO 1 TAHUN 2023
Publisher : UNIVERSITAS LABUHANBATU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/agroplasma.v10i1.4017

Abstract

The aim of the study was to evaluate the effect of nitrogen doses based on water hyacinth compost and the fermentation time on the growth and production of pakcoy (Brassica rapa L.). The research was carried out from March 24 to May 29, 2021 at the Greenhouse, Ecology and Plant Production Laboratory, Faculty of Animal and Agricultural Sciences. A 5 x 3 factorial experiment based on a Completely Randomized Design (CRD) with 3 replications was used in this study. The first factor was the dose of nitrogen-based water hyacinth compost (WHC) 0 kg N/ha, K0; 69 kg N/ha equivalent to 4.1 tons of WHC/ha, K1; 138 kg N/ha equivalent to 8.2 tons of WHC/ha, K2; 207 kg N/ ha is equivalent to 12.3 tons of WHC/ha, K3; and 276 kg N/ha is equivalent to 16.4 tons of WHC/ha, K4. The second factor was the fermentation time during the composting process which consists of 21, 28 and 35 days, respectively. Parameters observed were plant height, number of leaves, leaf area, chlorophyll content, shoot and root fresh weight, harvest index. Data were analyzed by analysis of variance and tested further using Duncan's test at 5% level. Based on the research results, it may be concluded that the best performance of pakcoy was achieved at a WHC-based nitrogen dose of 276 kgN/ha and at 35 days. Keywords : nitrogen dose, ripening time, pakcoy
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA A, Dea Monica; Nafi’ah, Zumrotun; Lutfiana, Lina
E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SNMAS) Vol 4 No 1 (2024): Entrepeneurship and Creative Economy In The Digital Era
Publisher : STIE Semarang

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Abstract

Company debt policy is an action by company management that will fund company operations using capital derived from debt. Debt policy describes the total long-term debt owned by the company to finance the company's operational activities. The aim of this research is to determine the influence of company size, liquidity, profitability and company growth on debt policy in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023. The population in this research is food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2019 - 2023, totaling 130 companies. The sample in this study used a purposive sampling method so that a sample of 70 was obtained. The independent variables in this study were company size, liquidity, profitability and company growth, while the dependent variable in this study was debt policy. The analytical method used is multiple linear regression test. The results of this research show that company size has a significant effect on debt policy with a significance of 0.005 <0.05. Liquidity has no significant effect on debt policy with a significance of 0.143 > 0.05. Profitability has a significant effect on debt policy with a significance of 0.000 < 0.05. Company growth does not have a significant effect on debt policy with a significance value of 0.908 > 0.05. The coefficient of determination (adjusted R Square) is 0.318. This means that the variables company size, liquidity, profitability and sales growth have a role of 31.8% in being able to explain or explain the debt policy variable. For investors to pay more attention to company size and profitability variables, company management needs to pay attention to company performance and evaluate it in relation to debt policy.
Co-Authors A, Dea Monica Didik Wisnu Widjajanto Fajriyah, Anisa Nuril Nafi’ah, Zumrotun Putri, Ihwani Mukharomatul Sutarno Sutarno