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ANALISIS SISTEM PENGENDALIAN INTERNAL PENGELOLAAN PERSEDIAAN PADA PT. SUPIM DELI PERKASA Rudi Sanjaya; Nurhayati Nurhayati; Sri Mulyani
Worksheet : Jurnal Akuntansi Vol 2, No 2 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i2.3460

Abstract

This study aims to find out how the internal control system is in inventory management and whether theapplication of the internal control system in inventory management at PT. Supim Deli Perkasa cansupport the effectiveness of inventory control. The data used in this study is qualitative with adescriptive approach. The results of the study show that internal control at PT. Supim Deli Perkasa hasnot been implemented optimally and regarding inventory management it is still vulnerable to dangerand risk, because from purchasing procedures, storing goods, recording to selling merchandise, thecompany still uses semi-manual data entry. PT. Supim Deli Perkasa in managing inventory is stillexperiencing several problems including the difference in the amount of inventory, still using manualrecording which allows errors when calculating and recording inventory, damage to goods, due toinventory buildup. The Internal Control System is immediately implemented optimally by means of theneed for additional employees, so that there is no duplication of tasks and it is hoped that the method ofrecording inventory management in the future will already use a software-based whole. Have to dostock taking regularly and continuously, for items that run out faster or are often sold, you have to do astock count every day or every week and for items that are rarely sold, you can do a stock take every 1month and it is expected that from the employee’s point of view, you have to be more thorough whenrecording incoming and outgoing goods.
Pengaruh Loan To Deposit Ratio, Net Profit Margin Dan Debt To Equity Ratio Terhadap Harga Saham PT Bank Mega Tbk Periode 2015-2023 Shilfi Nahrisyah Ratu Sari Ramadan; Rudi Sanjaya
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 8 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i8.2379

Abstract

This researcher aims to determine the influence of the Loan to Deposit Ratio, Net Profit Margin and Debt to Equity Ratio on the Share Price of PT Bank Mega Tbk for the 2015-2023 period partially or simultaneously. The research method for the type of data used is quantitative descriptive and secondary data, while the sample in this research is the financial report in the form of the balance sheet and profit and loss of PT Bank Mega Tbk for the 2015-2023 period. The data analysis method used is the classical assumption test and linear regression. Next, hypothesis testing uses the t test, f test and coefficient of determination. The results of this research show that the Loan to Deposit Ratio (LDR) partially influences the share price of PT Bank Mega Tbk for the 2015-2023 period as evidenced by the significance value of the Loan to Deposit Ratio variable of 0.023. Net Profit Margin (NPM) partially has no effect on the Share Price of PT Bank Mega Tbk for the 2015-2023 period as evidenced by the significance value of the Net Profit Margin variable of 0.314. Debt to Equity Ratio (DER) partially has no effect on the share price of PT Bank Mega Tbk for the 2015-2023 period as evidenced by the significance value of the Debt to Equity Ratio variable of 0.238. Loan to Deposit Ratio (LDR), Net Profit Margin (NPM) and Debt to Equity Ratio (DER) simultaneously influence the share price of PT Bank Mega Tbk for the 2015-2023 period as evidenced by the significance value of the Loan to Deposit Ratio (LDR) variable. Net Profit Margin (NPM) and Debt to Equity Ratio (DER) are 0.025.
Pengaruh Fixed Asset Turnover. Current Ratio, dan Debt to Equity Ratio terhadap Price To Earnings Ratio pada PT.Wijaya Karya Tbk Rudi Sanjaya; Alvina Ghalda; Hasan Rifa’i; Pipih Apiliani
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.996

Abstract

This research aims to determine the influence of Fixed Asset Turnover, Current Ratio, and Debt to Equity Ratio on Price to Earnings Ratio at PT. Wijaya Karya Tbk. Period 2012-2023. PT. Wijaya Karya Tbk. Is a construction company listed on the Indonesian Stock Exchange (BEI). This research recommends more efficient management of fixed assets and liquidity to improve company performance, the fixed asset turnover ratio reflects the efficiency of using fixed assets in a company to generate income, the current ratio represents the company's ability to meet short-term obligations, and the debt to equity ratio and shows the company's financial structure and influences the financial risks provided. This research method uses SPSS with the classic assumption test, t test and F test and from this research it results that Fixed Asser Turnover and Current Ratio have a strong influence on the Price to Earnings Ratio and Debt to Equity Ratio which have no influence on the Price to Earnings Ratio, and this research suggests further research by adding other variables to broaden the analysis.
Analisis Likuiditas, Leverage dan Ukuran Perusahaan sebagai Determinasi Kinerja Keuangan Perusahaan (Literature Review) Devi Linda Fitriya; Widya Ayu Astutik; Rudi Sanjaya
Jurnal Manajemen Kewirausahaan dan Teknologi Vol. 1 No. 4 (2024): December : Jurnal Manajemen Kewirausahaan dan Teknologi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jumaket.v1i4.399

Abstract

Company financial performance is one of the important indicators in assessing the sustainability and competitiveness of a company in the market. This study aims to analyze the relationship between liquidity, leverage, and company size on company financial performance based on existing literature. The research method uses a literature review approach that analyzes the results of previous studies from various journals and scientific articles. The review results show that liquidity has a positive relationship with financial performance in conditions where the company is able to manage current assets optimally. Leverage can have a positive or negative effect depending on the proportion of debt to equity, while company size is often associated with operational efficiency and competitiveness. This study provides theoretical insights for managerial decision making in managing financial resources.
Pengaruh Gaya Hidup Hedonisme terhadap Perilaku Manajemen Keuangan Mahasiswa Rafly Satrio; Kiki Anggar Wati; Anardia Destiyana; Rudi Sanjaya
Jurnal Publikasi Ilmu Manajemen Vol. 3 No. 4 (2024): Desember: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v3i4.4468

Abstract

Diverse human needs require individuals, especially students, to manage their personal finances wisely. However, the increasingly ingrained hedonistic lifestyle among students has the potential to influence their financial behavior. This study aims to analyze the influence of a hedonistic lifestyle on students' financial management behavior. Students often have greater financial freedom after entering college, but also face challenges in managing their personal finances, especially with increasing access to consumptive consumption. This study uses a quantitative descriptive approach. The results of the analysis show that a hedonistic lifestyle has a negative influence on financial management behavior, where students who tend to have a consumptive lifestyle show lower financial management skills. These findings are expected to be the basis for providing better financial literacy education for students.
Pengaruh Efisiensi Pengelolaan Aset, Return On Equity dan Struktur Modal terhadap Pertumbuhan Ekuitas pada Perusahaan PT. Ciputra Development Tbk. Rudi Sanjaya; Dini Hasanah M; Mohamad Gilang Surpiyana
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 4 (2024): Desember : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i4.611

Abstract

This study aims to analyze the effect of asset management efficiency, Return on Equity (ROE), and capital structure on equity growth at PT. Ciputra Development Tbk. Equity growth is an important indicator in assessing a company's ability to increase shareholder value sustainably. This study uses a quantitative approach with a case study method at PT. Ciputra Development Tbk. The data used are secondary data in the form of the company's financial statements for the period 2012-2023. The independent variables include the efficiency of Total Asset Turnover, ROE, and Debt To Equity Ratio, while the dependent variable is equity growth. Data analysis was carried out using multiple linear regression to test the relationship between the independent variables and the dependent variables, Hypothesis Testing, t-test and F-test
Pengaruh Manajemen Keuangan terhadap Kinerja Perusahaan : Studi pada UMKM di Era Digital : Literature Review Adeliya Adeliya; Yohana Putri; Rudi Sanjaya
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 5 No. 1 (2025): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v5i1.3417

Abstract

Financial management is one of the key factors in determining the success of a company, especially for Micro, Small, and Medium Enterprises (MSMEs) in the digital era. This study aims to analyze the literature that discusses the influence of financial management practices on MSME performance, considering the role of digital technology in financial management. This study explores key aspects of financial management, such as financial planning, budget control, cash flow management, and investment, and how the application of technology can improve its efficiency and effectiveness. The results of the study show that the use of digital technology, such as cloud-based accounting applications and digital payment systems, can improve the accuracy and speed of financial management, which ultimately has a positive impact on MSME performance. This study provides important insights for MSME actors and policy makers in integrating digital technology to strengthen financial management and improve business competitiveness.
Pengaruh Artificial Intelligence dalam Pembuatan Laporan Keuangan Resalia Resalia; Heni Nurmayana Soleha; Alya Bahira; Rudi Sanjaya
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 4 (2024): November : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i4.1330

Abstract

The presence of Artificial Intelligence (AI) has a significant impact on the preparation of financial reports, especially in terms of efficiency and accuracy. This article aims to examine the influence of AI on the process of preparing financial reports that were previously carried out conventionally and the challenges faced by companies in adopting it. This study uses a literature study method to identify trends and findings related to the use of AI in accounting. The results show that AI is able to improve operational efficiency, data analysis, and security, although there are challenges in its implementation, such as human resource adaptation and data security.
Pengaruh Financial Tecnology terhadap Manajemen Keuangan Generasi Z Ade Irna Lestari; Fitriyani Fitriyani; Nova Apriyanti Simanungkalit; Rudi Sanjaya
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 4 (2024): November : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i4.1331

Abstract

This research discusses the influence of financial technology (Fintech) on the financial management of Generation Z, a generation that is familiar with digitalization and has a consumptive lifestyle. Generation Z, which accounts for around 27.94% of Indonesia's population, exhibits financial behaviors that tend to be more concerned with wants than needs. Through a literature review, this research explores how Fintech affects Generation Z's financial behavior, including the challenges that arise, such as shopping addiction and debt risk. Fintech offers easy access to financial services, such as digital payments, investments and online lending, allowing Generation Z to manage their finances more flexibly. However, their low financial literacy may result in suboptimal financial management. This study highlights the importance of financial literacy as a key factor to help Generation Z achieve sustainable financial well-being and respond to the challenges of Fintech development in the digital era
Analisis Pengaruh BI-Rate, Kurs Rupiah dan Laba Akuntansi terhadap Indeks Harga Saham Gabungan (Literature Review) Nurwidina Rahayu; Rudi Sanjaya
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2025): Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i1.1473

Abstract

This study aims to analyze the effect of BI Rate, Rupiah exchange rate, and accounting profit on the Composite Stock Price Index (IHSG) in Indonesia. As one of the main indicators in the capital market, IHSG reflects the overall stock market performance and is influenced by various macro and micro economic factors. BI Rate as the reference interest rate, Rupiah exchange rate as an indicator of currency exchange rate, and accounting profit as a measure of company performance have high relevance to the movement of IHSG. This study uses a literature review method by referring to various previous studies that discuss the relationship between these variables. The results of the analysis show that the three variables have a significant influence on IHSG, both directly and indirectly. BI Rate and Rupiah exchange rate affect IHSG through financial market mechanisms, while accounting profit is more related to investment decisions and individual company performance. These findings provide insight for investors, policy makers, and academics to understand the dynamics of the relationship between economic indicators and stock market performance in Indonesia.