Article Per Year (5 Year)
p-Index From 2021 - 2026
1.048
P-Index
This Author published in this journals
All Journal Jurnal Mentari Jurnal Akuntansi Muhammadiyah Infestasi PROCEEDING IC-ITECHS 2014 Jurnal Ilmiah Peuradeun Jurnal EMT KITA Jurnal ASET (Akuntansi Riset) juremi: jurnal riset ekonomi Serambi Engineering Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Jurnal Akuntansi
Jen Surya
Unknown Affiliation
Religion Humanities Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : Jurnal Mentari

 1 
KEMAMPUAN PREDIKSI TERHADAP PENDAPATAN DAN ARUS KAS OPERASIONAL LANCAR UNTUK ARUS KAS OPERASIONAL MASA DEPAN Aliamin -; Jen Surya
Mentari: Majalah Ilmiah Universitas Muhammadiyah Aceh Vol 11, No 2 (2008)
Publisher : Universitas Muhammadiyah Aceh

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

Abstract

The aim of this research is to investigate ability prediction of earnings and current operating cash flows to future operating cash flows, the profit report use  are  firms  reporting  positive  profit  and  firms  reporting  negative  profit. There are several  prior study indicates a strengthening relationship between earnings and future operating cash flows for both firms profit reporting and losses reporting, while relationship between current and future operating cash flows are neither increasing nor decreasing. The result of research indicates that both earnings and cash flows have ability to predict future operating cash flow for positive profit reporting. On the other hand, negative profit reporting, earnings are not significant to predict future operating cash flows while current operating cash flows still have ability to predict future operating cash flows.  Key words:   earnings, current operating cash flows, future operating cash flows, positive profit reporting, negative profit reporting
PENGARUH RASIO CAMEL (CAPITAL, ASSET, MANAGEMENT, EARNING, LIQUIDITY) TERHADAP KINERJA KEUANGAN PERBANKAN DI INDONESIA TAHUN 2006 - 2008 Jen Surya
Mentari: Majalah Ilmiah Universitas Muhammadiyah Aceh Vol 13, No 1 (2010)
Publisher : Universitas Muhammadiyah Aceh

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

Abstract

Penelitian ini ditujukan untuk mengetahui “Pengaruh Rasio CAMEL (capital, assets, management, earning, liquidity) Terhadap Kinerja Keuangan Perbankan di Indonesia khususnya bank-bank yang terdaftar di Bursa Efek Indonesia (BEI). Sampel dalam penelitian ini terbatas pada perbakan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode amatan tahun 2006 s.d 2008, memiliki kantor cabang operasional di Banda Aceh, menyajikan laporan keuangan secara berturut-turut selama periode 2006 s.d 2008, dari kriteria jumlah sampel yang diperoleh adalah 9 Bank. Berdasarkan hasil penelitian dapat dijelaskan bahwa rasio CAMEL secara simultan tidak berpengaruh secara signifikan terhadap kinerja perbankan yang diindikasikan dengan hasil uji statistik P-value dengan tingkat signifikansi 5%, tidak signifikan karena lebih besar dari tingkat signifikansi 5%. Secara parsial tidak ada satu rasio pun yang berpengaruh positif terhadap kinerja perbankan. Ini diindikasikan oleh nilai P-Value untuk tiap-tiap rasio independen  yang lebih besar daripada nilai signifikansi 5%. Kesimpulan yang diambil bahwa rasio CAMEL tidak berpengaruh terhadap kinerja keuangan perbankan di Banda Aceh, baik secara simultan maupun secara parsial. Untuk itu disarankan Penelitian berikutnya perlu mempertimbangkan faktor selain rasio CAMEL seperti; kebijakan moneter, fluktuasi nilai tukar dan tingkat inflasi, volatilitas tingkat bunga, sekuritisasi, persaingan antar bank maupun lembaga keuangan nonbank, perkembangan teknologi, inovasi instrumen keuangan, sosial dan politik, dan globalisasi. Juga perlu mempertimbangkan jumlah bank yang lebih besar, bukan hanya bank yang beroperaasional di Banda Aceh.  Key words: Rasio CAMEL, Kinerja Keuangan Perbankan.
PENGARUH PERPUTARAN PERSEDIAAN BARANG TERHADAP LABA USAHA SWALAYAN BERSKALA BESAR DI KOTA BANDA ACEH Jen Surya
Mentari: Majalah Ilmiah Universitas Muhammadiyah Aceh Vol 12, No 2 (2009)
Publisher : Universitas Muhammadiyah Aceh

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

Abstract

The aimed of research are to measure return on investment at big scale supermarket in Banda Aceh. The research do for Banda Aceh Industrial and Trading Agency registered supermarket, using selected criteria such as financial report, have trading capital up to 500 millions, have advantage and do purchasing 2 times in  month. Based on 30 supermarket in Banda Aceh who fulfill the criteria, received 4 supermarket sample in this project. Analyze technical data using in this project are simple linear regression: Y=α+βX+ε elaborate with statistical analyze using statistical program for social science (SPSS). Data in this research use data from 2008 data compile with several financial report by 4 supermarket sample. Analyze from research with SPSS showing return on investment in the big scale supermarket result with the formula Y=35,250 +0, 95 X with Y are advantage and X are return on supplies, with hypothetical t count t table (4,4033,182). From this test showed return on investment have positive influence and significant to earnings of big scale supermarket in Banda Aceh. Independent Variable influence with dependent variable are 90, 6% and 9, 4% influence by other variable out of research. Keyword :  return on investment, earnings
Co-Authors Aliamin - Amalia, Raudhatul Baehaqi Ijal Fahmi, Ijal Imtiman, Syakirah Iwan Efriandy Mahdi Mahdi Mahdi, Mahdi Maryam Maryam Muhammad Nur Yahya Mukhdasir, Mukhdasir Nurhadi, Alfian RADHIANA, RADHIANA Rahmi Rahmi Rahmi Reska Rahmatullah Sarboini Sarboini, Sarboini Sary, Pritye Lala Shakira, Nadia Syafitri, Aulia Syamsuddin, Nurfiani Syamsul Rizal Wahyu Safiansyah, Wahyu Yana, Syaifuddin Yusuf, Zulfan