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All Journal Riset Manajemen dan Akuntansi JAB (Jurnal Akuntansi & Bisnis) Jurnal STIE Semarang (Edisi Elektronik) E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS)
Marhamah Marhamah
Prodi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Semarang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS SISTEM AKUNTANSI PENERIMAAN KAS DARI PIUTANG DALAM MENDUKUNG SISTEM PENGENDALIAN INTERNAL PADA PRIMKOP POLRESTABES SEMARANG Sri Wiranti Setiyanti; Marhamah Marhamah; Puas Cahyadi
Riset Manajemen dan Akuntansi Vol 13, No 1 (2022): Vol. 13, No. 1, 2022
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v13i1.258

Abstract

The viability of a business can be maintained if the management is able to maintain or develop performance improvements, one of which is by paying attention to the management of the company's accounting system. Currently Primkop Polrestabes Semarang has implemented an accounting system and internal control, but it still has some weaknesses. The purpose of this study was to determine the application of the accounting system for cash receipts from receivables and to determine the application of the internal control system to the accounting system for cash receipts from receivables at Primkop Polrestabes Semarang. The population in this study were the administrators and employees of Primkop Polrestabes Semarang as many as 19 people with a sample of 4 people at Primkop Polrestabes Semarang. The data collection method used is documentation. The data analysis method used is descriptive qualitative. The results showed that there were still some weaknesses in the accounting system for cash receipts from receivables at Primkop Polrestabes Semarang, namely cash was not fully deposited into the bank and deposits were not made immediately but cumulatively once a month. Accounting system for cash receipts from cash sales, there needs to be a warehouse function and a delivery function so that the amount of inventory can be controlled. It is necessary to deposit money to the bank in order to minimize the risk of loss and the risk of misuse. The internal control system for cash receipts from receivables is in accordance with the theoretical concept.
PENGARUH CURRENT RATIO, DEBT EQUITY RATIO, DEVIDEND PAYOUT RATIO, UKURAN PERUSAHAAN, PRICE BOOK VALUE, EARNING PER SHARE, RETURN ON ASSET, DAN OPERATING PROFIT TERHADAP PRICE EARNING RATIO (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI tahun 2013 – 2016) Edi Susanto; Marhamah Marhamah
JAB (Jurnal Akuntansi & Bisnis) Vol 4, No 02 (2018): Vol. 4, No. 02 DESEMBER 2018
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

Price Earning Ratio reflects the relationship between the market price of the common stock (common stock) and earnings per share. Price Earning Ratio is seen by investors as a measure of the strength of the company to earn profits in the future. Companies that have a great opportunity to grow normally have a high price earning ratio. Conversely, a low price earning ratio for the company at risk.This study aims to empirically examine the influence of the Current Ratio, Debt Equity ratio, dividend payout ratio, Company Size, Price Book Value, Earnings Per Share, Return on Assets, and Operating Profit on Price Earning Ratio in Manufacturing companies listed in Indonesia Stock Exchange in 2013 - 2016 population in this study is a manufacturing company that is listed on the Indonesia Stock Exchange (IDX) in 2013 - 2016 samples were selected using purposive sampling method in order to obtain a total of 18 issuers.The results of this study indicate that the Debt Equity Ratio, dividend payout ratio, Price Book Value, Return on Assets, Operating profit significantly influence the price earning ratio. While the current ratio, Company Size, Earnings Per Share has no significant effect on the price earning ratio. Coefficient of determination (Adjusted R Square) of 0.915. This means that the variable Current Ratio, Debt Equity ratio, dividend payout ratio, Company Size, Price Book Value, Earnings Per Share, Return on Assets, and Operating Profit 91.5% have a role together in order to explain or describe variables Price Earning Ratio. Keyword:                    Current Ratio, Debt Equity ratio, dividend payout ratio, Company Size, Price-book value, Earning Per Share, Return on Assets, operating profit, and Price earning Ratio
ANALISIS DAMPAK STORE ENVIRONMENT, PRICE DISCOUNT, SALES PROMOTION, DAN IN-STORE DISPLAY TERHADAP KEPUTUSAN IMPULSE BUYING PADA PT. MATAHARI DEPARTEMENT STORE KOTA SEMARANG DI ERA NEW NORMAL Jefri Heridiansyah; Theresia Susetyarsi; Marhamah Marhamah
JURNAL STIE SEMARANG Vol 14 No 3 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v14i3.575

Abstract

Pada saat ini, beberapa perusahaan melakukan adaptasi untuk menghadapi era new normal demi mengembalikan eksistensinya. Tujuan dari penelitianniniIadalah untukkmengetahuii pengaruh Store environment, price discount, sales promotion, dan In-store display terhadapp keputusannImpulse Buying pada PT. Matahari Departement Store Kota Semarang di Era New Normal. Jeniss penelitiann inii adalah deskriptiffkuantitatiff. Populasi dalam penelitian ini adalah konsumen atau pelanggan yang melakukan pembelian di Matahari Departement Store Kota Semarang. Sampel yang diambil dalam penelitian ini adalah 80 sampel dengan teknik pengambilan sampel menggunakan metode accidental sampling. Teknikkanalisis yanggdigunakannyaitu analisis regresiilinier berganda. Hasillpenelitiannini menunjukkan bahwa variabel Store Environment berpengaruh positif dan signifikan terhadap keputusan Impulse Buying. Price Discount berpengaruh positif dan signifikan terhadap keputusan Impulse Buying. Sales Promotion berpengaruh positif dan signifikan terhadap keputusan Impulse Buying. In-store display berpengaruh positif dan signifikan terhadap keputusan Impulse Buying.
FAKTOR PENENTU TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERTAMBANGAN Marhamah Marhamah; Zahrus Shobah
E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SNMAS) Vol 3 No 1 (2023): STIESEM 2023 (International Webinar & Call for Paper) “Utilization of Technology
Publisher : STIE Semarang

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Abstract

Tax Avoidance adalah upaya penghindaran pajak yang dilakukan secara sah dan aman bagi wajib pajak tanpa bertentangan dengan ketentuan perpajakan yang berlaku, dimana cara dan teknik yang digunakan cenderung memanfaatkan kelemahan-kelemahan yang terdapat dalam peraturan perundang–undangan perpajakan itu sendiri untuk mengurangi jumlah pajak yang terutang. Penelitian ini bertujuan untuk menguji pengaruh pertumbuhan penjualan (sales growth), leverage, dan ukuran perusahaan terhadap penghindaran pajak (tax avoidance). Perusahaan yang menjadi populasi dan sampel adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Metode analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan sales growth berpengaruh signifikan terhadap tax avoidance. Variabel leverage dan ukuran perusahaan tidak berpengaruh signifikan terhadap tax avoidance.
Co-Authors Edi Susanto jefri Heridiansyah Puas Cahyadi Sri Wiranti Setiyanti Theresia Susetyarsi Zahrus Shobah