Article Per Year (5 Year)
p-Index From 2020 - 2025
0.562
P-Index
This Author published in this journals
All Journal Aktiva : Jurnal Akuntansi dan Investasi
Muslimatul Aina
Fakultas Ekonomi Universitas Madura
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
ANALISIS LAPORAN ARUS KAS UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN FOOD & BAVARAGE TAHUN 2017-2020 Nurul Alfian; rohmaniyah rohmaniyah; Runik Puji Rahayu; Muslimatul Aina; Andriani Kusuma
Aktiva : Jurnal Akuntansi dan Investasi Vol 7, No 2 (2022): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v7i2.1655

Abstract

The statement of cash flows is a summary of cash inflows and cash outflows which in its financial format are divided into groups of operating activities, investing activities and financing activities. The cash flow statement provides information that enables users to evaluate changes in a bank's net assets, financial structure and ability to influence the amount and timing of cash flows in order to adapt to changing circumstances and opportunities.This type of research is descriptive qualitative, namely collecting data. The purpose of this study is to determine the financial performance of Food & Beverage Tbk companies during 2017-2020. The method used is ratio analysis, where the ratios used in this study are the ratio of operating cash flows, the ratio of operating cash flows to interest, the ratio of capital expenditures, the ratio of total debt, and the ratio of cash flows to net income. There are 5 companies that are used as a cash flow ratio analysis, namely PT. Tiga Pilar Sejahtera Food Tbk, PT. Delta Djakarta Tbk, PT. Mayora Indah Tbk, PT. Nippon Indosari Corpindo Tbk, and PT. Ultra Jaya Milk Industry & Trading Company Tbk.
ANALISIS LAPORAN ARUS KAS UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN FOOD & BAVARAGE TAHUN 2017-2020 Nurul Alfian; rohmaniyah rohmaniyah; Runik Puji Rahayu; Muslimatul Aina; Andriani Kusuma
JURNAL AKUNTANSI DAN INVESTASI Vol 7, No 2 (2022): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35835/aktiva.v7i2.1656

Abstract

The statement of cash flows is a summary of cash inflows and cash outflows which in its financial format are divided into groups of operating activities, investing activities and financing activities. The cash flow statement provides information that enables users to evaluate changes in a bank's net assets, financial structure and ability to influence the amount and timing of cash flows in order to adapt to changing circumstances and opportunities.This type of research is descriptive qualitative, namely collecting data. The purpose of this study is to determine the financial performance of Food & Beverage Tbk companies during 2017-2020. The method used is ratio analysis, where the ratios used in this study are the ratio of operating cash flows, the ratio of operating cash flows to interest, the ratio of capital expenditures, the ratio of total debt, and the ratio of cash flows to net income. There are 5 companies that are used as a cash flow ratio analysis, namely PT. Tiga Pilar Sejahtera Food Tbk, PT. Delta Djakarta Tbk, PT. Mayora Indah Tbk, PT. Nippon Indosari Corpindo Tbk, and PT. Ultra Jaya Milk Industry & Trading Company Tbk.
PENGARUH INFORMASI AKUNTANSI TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA Andriani Kusuma; Runik Puji Rahayu; Muslimatul Aina; Rika Syahadatina
JURNAL AKUNTANSI DAN INVESTASI Vol 7, No 1 (2022): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35835/aktiva.v7i1.1685

Abstract

The purpose of this study was to determine the effect of accounting information on stock prices of food and beverage sub-sector manufacturing companies on the Indonesia Stock Exchange Transportation Companies Listed on the Indonesia Stock ExchangeThis research is located at the IDX Makassar (Indonesia Stock Exchange) office. The sample selection method in this research is purposive sampling method with a total sample of 5 companies. The data collection techniques collect data on the company's financial statements during the study period. The data analysis method used is multiple regression with the help of SPSS software for windows 25.00. The results showed that 1) Based on the results of data analysis, the coefficient value of ROA, ROE, NPM, and EBIT showed the effect on stock prices simultaneously. 2) Based on the results of data analysis of ROA, ROE, NPM partially significant effect on stock prices, while EBIT has no influence on the stock prices of manufacturing companies in the food and beverage sub-sector on the IDX. 3) The most dominant variable influencing ROA, ROE, NPM and EBIT on the share prices of food and beverage sub-sector manufacturing companies on the IDX is the ROA variable.
Co-Authors Andriani Kusuma Nurul Alfian Rahayu, Runik Puji Rika Syahadatina rohmaniyah rohmaniyah