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All Journal Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Moneter : Jurnal Akuntansi dan Keuangan JIA (Jurnal Ilmiah Akuntansi) Account : Jurnal Akuntansi, Keuangan dan Perbankan Journal of Asset Management and Public Economy Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Akuntansi
Ratiyah, -
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Analisis Pengaruh Tren Arus Kas dan Total Pendapatan Terhadap Arus Kas Operasional Yayasan Kursi Roda dan Pusat Persahabatan Asia Indonesia Ratiyah, Ratiyah
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 12, No 1 (2025): April 2025
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v12i1.27084

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya stabilitas arus kas operasional bagi yayasan nirlaba untuk mendukung kelangsungan kegiatan operasional dan keberlanjutan organisasi. Penelitian ini bertujuan untuk menganalisis pengaruh Tren Arus Kas dan Tren Total Pendapatan terhadap Arus Kas Operasional, baik secara parsial maupun simultan. Data yang digunakan dalam penelitian ini berasal dari laporan keuangan yayasan periode 2014-2023. Hasil uji t menunjukkan bahwa Tren Arus Kas (sig. 0,072 > 0,05) dan Tren Total Pendapatan (sig. 0,264 > 0,05) tidak berpengaruh signifikan secara parsial terhadap Arus Kas Operasional. Namun, hasil uji F menunjukkan bahwa secara simultan, Tren Arus Kas dan Tren Total Pendapatan memiliki pengaruh signifikan terhadap Arus Kas Operasional (sig. 0,007 < 0,05), dengan nilai Fhitung (11,008) lebih besar dari Ftabel (4,74). Selanjutnya, berdasarkan analisis koefisien determinasi (R²), kedua variabel independen secara bersama-sama mampu menjelaskan variasi Arus Kas Operasional sebesar 75,9%, sementara 24,1% dipengaruhi oleh faktor lain di luar model penelitian ini.
PENGARUH MANAJEMEN LAPORAN KEUANGAN KONSOLIDASIAN TERHADAP NILAI PERUSAHAN PT. ACE HARDWARE INDONESIA Tbk Kurnia, Aini; Amaro, Ceisya; Thalia, Alinda; Ratiyah, Ratiyah
Jurnal Akuntansi Vol 10 No 2 (2024): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.10.2.99-110

Abstract

The purpose of this research is to determine the influence of consolidated financial report management on the value of PT. ACE Hardware Indonesia Tbk for the period 2021-2023 listed on the Bursa Efek Indonesia (BEI). The consolidated financial position report of the company, which describes the parent entity and its subsidiaries as an economic unit in terms of assets, liabilities, equity, income, expenses, and cash flows, is known as the consolidated financial report. The data used in this research is secondary data in the form of financial reports processed using quantitative analysis and descriptive statistics methods. Meanwhile, the secondary data was obtained through the population, and the sample used is the ratio of the consolidated financial position report of PT. ACE Hardware Indonesia Tbk for the period 2021-2023 listed on the Bursa Efek Indonesia (BEI). This research investigates how consolidated financial report management and the value of PT. ACE Hardware Indonesia Tbk during the period 2021-2023 influence each other, which is done using the company's consolidated financial data and appropriate analysis techniques. In analyzing the data, descriptive statistical analysis methods and quantitative analysis methods are used. The calculations in this research use liquidity ratios, namely Current ratio, quick ratio, and Cash ratio. While the solvency ratio calculations include Debt to asset ratio and Debt to equity ratio. For profitability calculations, Gross profit margin ratio, Net profit margin ratio/profit margin, ROE, and ROA are considered. The research is expected to provide a deeper insight into strategic and efficient ways to integrate financial reports to enhance the company's value. This study can help companies optimize their financial management strategies for better performance and increased company value.
Co-Authors Amaro, Ceisya Amelia, Dilla Rizky Denny Erica Eka Dyah Setyaningsih Hartanti Hartanti, Hartanti Irwin Ananta Vidada Kurnia, Aini Muchtar, Lukman Sri Prabowo, Amelia Novita Pratama, Daffa Rinaldi Reptiningsih, Eni Shah, Syed Muhammad Abdul Rehman Syamsul Bahri Thalia, Alinda Wahyuningrum, Shinta