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All Journal Jurnal STIE Semarang (Edisi Elektronik) JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi J-CEKI
sarbullah sarbullah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi

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DETERMINAN NILAI PERUSAHAAN TERHADAP SEKTOR CONSUMER NON CYCLICALS Wachidah Fauziyanti; Sarbullah Sarbullah; Lia Anisatul F
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 5 No 1 (2023): July 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v5i1.165

Abstract

Firm value is a certain condition that has been achieved by a company as an illustration of public trust in the company after going through a process of activity for several years. This study aims to determine the effect of capital structure, company growth and profitability on firm value in consumer non-cyclicals sector companies. listed on the Indonesia Stock Exchange in 2019-2021.The population in this study is consumer non-cyclicals sector companies listed on the main board index of the Indonesian Stock Exchange totaling 57 companies. The sample in this study used purposive sampling so that a sample of 30 companies was obtained. Methods of data analysis using multiple linear regression analysis. Based on the results of data analysis it was concluded that capital structure has a significant effect on firm value, company growth has no significant effect on firm value, Profitability has no significant effect on firm value. Suggestions and conclusions for future researchers are advised to examine other factors that are thought to influence the occurrence of firm value.
PENERAPAN PENERAPAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM) Fandil Fandil; Sarbullah Sarbullah
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 5 No 1 (2023): July 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v5i1.166

Abstract

Abstract. Problem that MSME actors generally experience is limited understanding of accounting and ability in accounting. This causes MSMEs to use simple recording by recording cash receipts and disbursements. This study aimed to analyze application of financial statements based on Financial Accounting Standards for Micro, Small and Medium Entities (SEK-EMKM) at UD UMKM. Andalan Jaya. This type of research uses qualitative research. Research design uses qualitative descriptive method. This research was conducted at UD UMKM. Andalan Jaya in Tegal Regency. Kind of data used is primary data. Primary data from this study came from respondents' answers. Data is obtained by conducting interviews, observation, and direct documentation. Data were analyzed using basic accounting in preparing financial statements at UD Andalan Jaya based on 2018 Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) literature. Results show that UD Andalan Jaya does not have financial statements and only has records of sales and purchase transactions, so this is not by guidelines of Financial Accounting Standards for Micro, Small and Medium Entities. This study resulted in UD Andalan Jaya's financial position for December 31, 2020, as follows Assets IDR 1,795,099,224, Liabilities IDR 750,000,000, Capital IDR 1,045,099,224, and Net profit IDR 240,099,224.
Co-Authors Diva Riza Fahlefi Fandil Fandil Fauziyanti, Wachidah Fidyah Yuli Ernawati, Fidyah Yuli Heni Pujiastuti Lia Anisatul F Sutrisno Sutrisno Tri Cahyadi Yovita Mumpuni Hartarini