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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ)
Mega Arum
Sekolah Tinggi Ilmu Ekonomi Banten
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH CURRENT RATIO DAN DEBT TO ASSET RATIO TERHADAP RETURN ON ASSETS (Studi Empiris Perusahaan Manufaktur Sub Sektor Makanan dan Minuman di BEI Tahun 2015-2019) Mega Arum; Ersi Afrisah
JURNAL ILMIAH EDUNOMIKA Vol 6, No 2 (2022): EDUNOMIKA : Vol. 06, No. 02, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v6i2.4925

Abstract

This study was conducted to determine the effect of the Current Ratio and Debt To Asset Ratio on Return On Assets (Empirical Study on Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2015-2019. The determination of the sample in this study used purposive sampling, associative and associative methods). The analysis used is quantitative data analysis. Results Based on the partial test, it shows that the Current Ratio has an effect on Return On Assets, and the Debt To Asset Ratio has no effect on Return On Assets in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2015-2019. Simultaneously Current Ratio, and Debt To Asset Ratio have an effect on Return On Assets in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2015-2019. The percentage contribution of the influence of Current Ratio and Debt To Asset Ratio on Return On Assets is 45.5%, while the remaining 54.5% can be explained by other factors not examined in this study.
Pengaruh Keputusan Investasi Dan Keputusan Pendanaan Terhadap Nilai Perusahaan Pasca Kenaikan Tarif Cukai Rokok Willy Nurhayadi; Mega Arum; Bayu Pratama Ngiu
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 2 No. 1 (2021): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v2i1.152

Abstract

Pada Undang-Undang Republik Indonesia Nomor 39 Tahun 2007 tentang Perubahan Atas Undang-Undang Nomor 11 Tahun 1995 tentang Cukai menjelaskan bahwa penerimaan negara Indonesia salah satunya berasal dari komponen bea cukai yang dikenakan pada setiap jenis produk dalam negeri maupun produk impor di Indonesia. Tujuan pada penelitian ini untuk menggambarkan keputusan investasi bagi calon investor dan perhatian bagi manajerial perusahaan berdasarkan aset yang dimiliki serta kinerja aset perusahaan guna mengoptimalkan laba dan deviden. Adapun keputusan pendanaan dilakukan manajerial agar perusahaan dapat membiayai investasi dan menentukan komposisi sumber pendanaan, baik pendanaan internal maupun dari eksternal. Objek penelitian ini pada perusahaan sub sektor rokok yang mempublikasikan laporan tahunan (annual report) serta laporan keuangan periode 2014 sampai 2018 secara lengkap dengan menggunakan satuan nilai rupiah yang didapatkan dari www.idx.co.id. Hasil penelitian ini menunjukan bahwa Keputusan Investasi tidak terdapat pengaruh yang signifikan terhadap Nilai Perusahaan dan Keputusan Pendanaan tidak terdapat pengaruh yang signifikan terhadap Nilai Perusahaan. Kata Kunci : Keputusan Investasi, Keputusan Pendanaan, Nilai Perusahaan
PENGARUH CURRENT RATIO DAN DEBT TO ASSET RATIO TERHADAP RETURN ON ASSETS (Studi Empiris Perusahaan Manufaktur Sub Sektor Makanan dan Minuman di BEI Tahun 2015-2019) Mega Arum; Ersi Afrisah
JURNAL ILMIAH EDUNOMIKA Vol 6, No 2 (2022): EDUNOMIKA : Vol. 06, No. 02, 2022
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v6i2.4925

Abstract

This study was conducted to determine the effect of the Current Ratio and Debt To Asset Ratio on Return On Assets (Empirical Study on Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2015-2019. The determination of the sample in this study used purposive sampling, associative and associative methods). The analysis used is quantitative data analysis. Results Based on the partial test, it shows that the Current Ratio has an effect on Return On Assets, and the Debt To Asset Ratio has no effect on Return On Assets in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2015-2019. Simultaneously Current Ratio, and Debt To Asset Ratio have an effect on Return On Assets in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2015-2019. The percentage contribution of the influence of Current Ratio and Debt To Asset Ratio on Return On Assets is 45.5%, while the remaining 54.5% can be explained by other factors not examined in this study.
Implementasi Informasi Akuntansi Manajemen dan Metode Pengukuran Kinerja terhadap penggunaan E-Klinik (study kasus pada Klinik Rahima di Kabupaten Serang-Banten) Eny Suheny; Holilah Holilah; Mega Arum
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6270

Abstract

This research is motivated by the rapid development of technology and information based on IT and is increasingly widely known by the general public, starting from information media which was initially only used on paper media, now moving to computerized media. Almost all companies, organizations, institutions, hospitals and government agencies require fast, precise and accurate data and information management in improving their performance, one of which is a clinic in which there is also information management. The purpose of this study is to analyze and examine the benefits of implementing management accounting information and performance measurement methods on the use of an E-Clinic based on a computerized application system for improving operational performance and reporting Rahima's clinic. The research method uses quantitative methods, using SPPS as a data processing tool. The results of this study are the accounting information system has a positive influence on the use of e-clinic applications. The effect of using the performance measurement method has a positive effect on the application of e-clinic applications.).
Co-Authors Bayu Pratama Ngiu Eny Suheny Ersi Afrisah Holilah Holilah Willy Nurhayadi