Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : JIMEKA

PENGARUH MODAL ORGANISASI BERSIH, PELUANG PERTUMBUHAN, VOLATILITAS LABA, DAN PENJUALAN KREDIT TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2014 Maulida, Rizka; Ikhsan, Adhisyahfitri Evalina
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

The aim of this study is to determine the effect of net organizational capital, growth opportunity, earnings volatility, and credit sales either simultaneously or partially toward debt policy. The samples are food and beverage companies listed on the Indonesian Stock Exchange (BEI) during 2011-2014. Purposive sampling method was used to select the data. Total samples are 10 companies with a total of 40 observations for 4 years. The data analysis used is multiple linear analysis by using SPSS version 22.0. The results showed that: (1) simultaneously, net organizational capital, growth opportunity, earnings volatility, and credit sales affect the debt policy; (2) partially, net organizational capital and growth opportunity do not have influence toward debt policy, while earnings volatility and credit sales are positively affect the debt policy.
ANALISIS AKUNTABILITAS PENGELOLAAN WAQAF PADA BAITUL MAL PROVINSI ACEH Maulida, Rizka; Ridwan, Ridwan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

Accountability of management of waqf is not in accordance with Act No. 41 of 2004 on Baitul Mal of Aceh province, due to the lack of socialization of Law and Accountability management of waqf has not been complied with by Act No. 41 of 2004 on Baitul Mal Province Aceh, because its implementation does not refer to the Law, Accountability waqaf management yet to be implemented and carried out activities in accordance with legislation and qanuns waqf, which is caused due to lack of training or development provided by the organization to improve the reliability of waqf manager. Pewaqaf did not pay attention and consider the ability nazir, so as to manage the waqf property is not optimal due to the lack of socialization of Law Number 41 Year 2004 on Waqf and Aceh Qanun No. 10 of 2007 on BaitulMal.