Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Journal of Accounting and Finance (JACFIN)
Ayusa Nitasari
Universitas Muhadi Setiabudi
Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Tuntutan Pendidikan, Pemahaman Akuntansi dan Ukuran Usaha Terhadap Penyajian Laporan Keuangan Berdasarkan Sak Etap (Studi Empiris pada UMKM di Wilayah Kab. Brebes) Ayusa Nitasari; Maftukhin; Andi Yulianto; Amelia Sholeha; Afti Sulastri
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 1 (2019): Februari
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.169 KB)

Abstract

Micro, Small and Medium Enterprises (MSMEs) are one of the factors driving the Indonesian economy. However, in reality, MSME players are still experiencing difficulties in the capital sector because they are constrained by the preparation of financial statements. This study aims to determine and analyze the influence of educational demands, understanding accounting and business size on the presentation of financial statements based on SAK ETAP on MSMEs in the Brebes Regency area. The sample of this study was 108 business actors consisting of small and medium enterprises located in three districts, namely Ketanggungan, Kersana and Banjarharjo Districts. Data collection in this study used questionnaires as research instruments. Test research instruments using validity and reliability tests. The hypothesis test uses a regression test preceded by a normality test, a multicollinearity test and a heteroskedasticity test. Furthermore, hypothesis testing is carried out using multiple regression tests. Keywords: Sales Volume, Operating Cost, Room Price and Net Income. The results showed that educational demands did not have a significant effect on the presentation of financial statements based on SAK ETAP, there was a positive influence on accounting understanding, and business size on the presentation of financial statements in accordance with SAK ETAP, there was a simultaneous influence of educational demand variables, understanding accounting and business size on the presentation of financial statements based on SAK ETAP.
Pengaruh Turnover dan Inventory Turnover terhadap Perubahan Laba pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (Studi Kasus Pada Perusahaan Pertambangan Periode 2012-2016) Dewi Ningsih; Maftukhin; Indah Dewi Mulyani; Ayusa Nitasari; Amelia Sholeha
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (629.756 KB)

Abstract

This study aims to determine the effect of liquidity ratios and activity ratios on changes in earnings in mining companies listed on the Indonesia Stock Exchange (IDX). Of the two types of rations the researchers conducted tests for (1) find out the Current Ratio on changes in profits of mining companies Stock Exchange (IDX) (2) Knowing the effect of the Quick Ratio on changes in profit of mining companies listed on the Indonesia Stock Exchange (IDX) (3) knowing the effect of Total Asset Turnover on changes in profits of mining companies listed on the Indonesia Stock Exchange (IDX) (4) Knowing the effect of Inventory Turnover on changes profits on mining companies listed on the Indonesia Stock Exchange (IDX) (5) Knowing the effect of the Current Ratio, Quick Ratio, Total Asset Turnover, Inventory Turnover on changes in mining profits listed on the Indonesia Stock Exchange (IDX). The population used in this study is a mining company listed on the Indonesia Stock Exchanges (IDX). While the selection of samples in taken using the purposive sampling method. The number of samples is 14 mining companies listed on the Indonesia Stock Exchange (IDX) in the 2012-2016 period. The data obtained is secondary data with using the classical assumption testing documentation data used in this study is to use the Multicollinearity test, normality test, Autocorrelation test, Heteroscedasticity test and linearity test. Data analysis used for hypothesis Testing is to use multiple regression analysis techniques.
Co-Authors Afti Sulastri Amelia Sholeha Andi Yulianto Dewi Ningsih Indah Dewi Mulyani Maftukhin Maftukhin