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Journal : eJEBA

Pengaruh Struktur Modal Terhadap Kinerja Perusahaan Berdasarkan Siklus Hidup Perusahaan Tia Ardianty Aulia; Nining Ika Wahyuni; Indah Purnamawati
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 1 (2018): e-JEBA Volume 5 Nomor 1 Tahun 2018
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v5i1.7740

Abstract

This research aims to examine the effect of capital structure to the company's performance based on the life cycle. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2011-2015. Sampling by using purposive sampling method, that is by grouping companies into life cycle stages based on the average sales growth. The sample in this study as many as 98 companies. This research uses secondary data that the financial statements of companies manufacturing the years 2011-2015 were obtained in the Indonesia Stock Exchange. The data used include sales, debt, equity, assets and profit after tax.Methods of data analysis using Descriptive Statistics, Clasiccal Assumption Test, Regression Methods, and Hypothesis Test consisted of t Test, F Test and Coefficient of Determinatio (R Square). The results showed that the capital structure at start up, growth, and mature have a significant positive effect on company performance. The capital structure at each stage of the company life cycle is different, the greater the capital structure then the company's performance is increasing. Keywords: Capital Structure, Company Performance, Company Life Cycle, manufactur
Analisis Perlakuan Akuntansi Aset Biologis pada Perum Perhutani KPH Jember Wiyasih Zerlinda; Indah Purnamawati; Yosefa Sayekti
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 7 No. 2 (2020): e-JEBA Volume 7 Nomor 2 Tahun 2020
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v7i2.18931

Abstract

Biological transformation consists of the processes of growth, development, degeneration, production and procreation which cause qualitative and quantitative changes in the life of these animals and plants. Measurement of biological assets is necessary for companies so that measurements are carried out fairly in accordance with the contribution of biological assets in generating output and profits for the company. PSAK 69 aims to regulate accounting treatment and recognition related to agriculture. This research uses a qualitative approach, in which this research is conducted with interviews with the relevant sections of this research. The technique of checking the validity of the data can be triangulated. According to Moleong (2012) triangulation is a data validity checking technique that utilizes something other than the data for checking purposes or as a comparison to the data. The results of the research at Perum Perhutani Jember that there are differences in measurements in the financial statements of Perum Perhutani Jember with measurements according to PSAK 69.