Claim Missing Document
Check
Articles

Found 5 Documents
Search
Journal : BALANCING Accountancy Journal

PENGARUH STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL PADA PERUSAHAAN JAKARTA ISLAMIC INDEX (JII) YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 – 2017 ATIKA RAHMI; LILI FADLI MUHAMMAD; FITRI ANA
BALANCING: Accountancy Journal Vol 1, No 1 (2021): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.183 KB) | DOI: 10.53990/bjpsa.v1i1.89

Abstract

The population used in this study is companies included in the Jakarta Islamic Index (JII) listed on the Indonesia Stock Exchange for the period 2015-2017. The method used in sample collection is a purposive sampling method with 45 observations. This study uses secondary data obtained from the JII Company Financial Statements using simple linear regression analysis techniques. The results showed that the structure of assets affect the capital structure of JII companies listed on the Indonesia Stock Exchange in 2015 - 2017, this is based on the results of the t test which shows the value of t arithmetic (-2.952) t table (- 2.01669) and has a significance value of 0.005 0.05 so it can be concluded that the structure of assets affects the capital structure ( accepted).
PENDAMPINGAN PERENCANAAN KEUANGAN DAN PENGENDALIAN PRODUKSI PADA PERUSAHAAN MANUFAKTUR SAAT MASA PANDEMI COVID-19 PADA CV. PELUFI ENGINEERING DI BANTAR GEBANG BEKASI TIMUR ATIKA RAHMI
BALANCING: Accountancy Journal Vol 1, No 2 (2021): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.623 KB) | DOI: 10.53990/bjpsa.v1i2.129

Abstract

This study aims to assist CV. Pelufi Engineering, manufacturing business in good financial management. A business must be well managed. This research is descriptive. This research is descriptive in form using qualitative data. The data sources used are primary data from interviews and secondary data regarding the financial literature. The results of this study indicate that the understanding of CV. Pelufi Engineering is inadequate and still requires assistance. Strategies that have been applied in financial management properly in this study are separating personal money from business money. 2. Make the budget as best as possible 3. Avoid spending that has no impact on the business, 4. Good supply management. 5. Record business transactions 6. Control and supervise cash flow and provide a reserve fund for the smooth running of business capital
PENGARUH LABA BERSIH DAN ARUS KAS OPERASIONAL TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN INDEX IDX 30 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015-2017 ATIKA RAHMI; LILI FADLI MUHAMMAD; MIA SYOFRINA
BALANCING: Accountancy Journal Vol 1, No 1 (2021): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.534 KB) | DOI: 10.53990/bjpsa.v1i1.90

Abstract

The purpose of this research is to analyze how much the factor of net income and operating cash flow on dividend policy is proxied by dividend payout ratio on IDX Index 30 companies listed on the Indonesia Stock Exchange (IDX). The variables examined in this study are Net Income ( ) and Operating Cash Flow ( ) as the independent variable and Dividend Policy (Y) as the dependent variable. The sampling technique used was the purposive sampling method where the sample used in this study was 18 IDX Index 30 companies listed on the Indonesia Stock Exchange for 3 years, namely from 2015 to 2017. The analysis technique used in this study used analysis classic assumption test, multiple linear regression analysis, hypothesis test analysis and coefficient of determination analysis.
PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN STANDAR KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK-EMKM) PADA UMKM IKAN MAS ARAFI DI MUSTIKA JAYA BEKASI ATIKA RAHMI
BALANCING: Accountancy Journal Vol 2, No 1 (2022): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.878 KB) | DOI: 10.53990/bjpsa.v2i1.191

Abstract

One of the drivers of economic development in Indonesia is the existence of Micro, Small, and Medium Enterprises. The Indonesian economy cannot be separated from businesses that are run by individuals or groups and also MSMEs, which in fact are the majority of Indonesians' economic activities. Where the economic activities of these MSMEs have participated in creating jobs in Indonesia so as to reduce unemployment. The problem that often occurs is that Micro, Small, and Medium Enterprises are unable to produce financial reports. In terms of financial reports, it is very important to predict the financial flows of a company on a small scale. MSME financial reports are still very simple and done manually and the financial reports are not in accordance with SAK- EMKM. The purpose of this Community Service activity is to compile financial reports at Arafi Goldfish company in accordance with financial accounting standards. The research method used is descriptive qualitative. while the primary data sources are interviews, observations, proof of transactions, and documentation. From the research conducted, it can be concluded that the financial statements of micro, small, and medium-sized Ikan Mas Arafi are in the form of balance sheets and profit and loss reports, as well as notes on financial statements. With these findings, it is hoped that it can provide information for the owner of Arafida's goldfish MSME business in applying the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM).
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA SUB SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2016 - 2020 Atika Rahmi; Desti Suryaningtias
BALANCING: Accountancy Journal Vol 2, No 2 (2022): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.79 KB) | DOI: 10.53990/bjpsa.v2i2.211

Abstract

This study aims to determine the effect of Earning Per Share (EPS), Price Earning Ratio (PER) on stock prices. This research method is quantitative. This study uses secondary data from financial reports published on the Indonesia Stock Exchange (IDX). From the purposive sampling technique, 11 companies were obtained from the population of 65 companies in the property and real estate sub-sector. The results of this study indicate that EPS and PER partially or simultaneously have a significant positive effect on stock prices.