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Implementasi Program Csr Dalam Peningkatan Kesejahteraan Masyarakat Melalui Pengembangan Ukm Di Pamekasan Nurul Alfian; Runik Puji Rahayu
JURNAL AKUNTANSI DAN INVESTASI Vol 4, No 2 (2019): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

This study aims to see how much the implementation and role of Corporate social responsibility (CSR) in increasing the independence and welfare of the community through the development of SMEs in Pamekasan. This research uses a descriptive method with a qualitative approach. In qualitative research the researcher studies various selected issues, cases, and events in depth and in detail. The results of this study are in the CSR program run by the East Java UMKM Livestock Office stating that in addition to providing funding assistance to the UKM, it turns out that the CSR program from the East Java UMKM Bank provides training and guidance to the guided SMEs. Moreover, there are many problems that occur in SMEs, especially in Pamekasan Regency, so it can be concluded that it can help SMEs in improving the welfare and independence of the community through the development of SMEs.

PENGARUH KONSERVATISME AKUNTANSI DAN INTENSITAS MODAL TERHADAP TAX AVOIDANCE DENGAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERATING Nurul Alfian
JURNAL AKUNTANSI DAN INVESTASI Vol 7, No 1 (2022): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35835/aktiva.v7i1.1578

This study aims to provide empirical evidence that accounting conservatism and capital intensity affect tax avoidance, as well as the existence of an independent board of commissioners as a moderating variable to interact with the relationship between accounting conservatism and capital intensity on tax avoidance. This research is associative, sample selection is done by purposive sampling method. The data used are secondary data and annual reports, while the data analysis techniques used are descriptive statistical analysis and multiple regression analysis and for statistical analysis of moderating variables using the value test using SPSS 21.The results of this study indicate that accounting conservatism has a significant negative effect on tax avoidance, while capital intensity has a significant and positive effect on tax avoidance. And the independent board of commissioners is able to moderate the effect of accounting conservatism on tax avoidance, while the independent board of commissioners is not a variable that moderates the effect of capital intensity on tax avoidance.

ANALISIS LAPORAN ARUS KAS UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN FOOD & BAVARAGE TAHUN 2017-2020 Nurul Alfian; rohmaniyah rohmaniyah; Runik Puji Rahayu; Muslimatul Aina; Andriani Kusuma
Aktiva : Jurnal Akuntansi dan Investasi Vol 7, No 2 (2022): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v7i2.1655

The statement of cash flows is a summary of cash inflows and cash outflows which in its financial format are divided into groups of operating activities, investing activities and financing activities. The cash flow statement provides information that enables users to evaluate changes in a bank's net assets, financial structure and ability to influence the amount and timing of cash flows in order to adapt to changing circumstances and opportunities.This type of research is descriptive qualitative, namely collecting data. The purpose of this study is to determine the financial performance of Food & Beverage Tbk companies during 2017-2020. The method used is ratio analysis, where the ratios used in this study are the ratio of operating cash flows, the ratio of operating cash flows to interest, the ratio of capital expenditures, the ratio of total debt, and the ratio of cash flows to net income. There are 5 companies that are used as a cash flow ratio analysis, namely PT. Tiga Pilar Sejahtera Food Tbk, PT. Delta Djakarta Tbk, PT. Mayora Indah Tbk, PT. Nippon Indosari Corpindo Tbk, and PT. Ultra Jaya Milk Industry & Trading Company Tbk.

ANALISIS LAPORAN ARUS KAS UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN FOOD & BAVARAGE TAHUN 2017-2020 Nurul Alfian; rohmaniyah rohmaniyah; Runik Puji Rahayu; Muslimatul Aina; Andriani Kusuma
JURNAL AKUNTANSI DAN INVESTASI Vol 7, No 2 (2022): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35835/aktiva.v7i2.1656

The statement of cash flows is a summary of cash inflows and cash outflows which in its financial format are divided into groups of operating activities, investing activities and financing activities. The cash flow statement provides information that enables users to evaluate changes in a bank's net assets, financial structure and ability to influence the amount and timing of cash flows in order to adapt to changing circumstances and opportunities.This type of research is descriptive qualitative, namely collecting data. The purpose of this study is to determine the financial performance of Food & Beverage Tbk companies during 2017-2020. The method used is ratio analysis, where the ratios used in this study are the ratio of operating cash flows, the ratio of operating cash flows to interest, the ratio of capital expenditures, the ratio of total debt, and the ratio of cash flows to net income. There are 5 companies that are used as a cash flow ratio analysis, namely PT. Tiga Pilar Sejahtera Food Tbk, PT. Delta Djakarta Tbk, PT. Mayora Indah Tbk, PT. Nippon Indosari Corpindo Tbk, and PT. Ultra Jaya Milk Industry & Trading Company Tbk.

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