Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Jurnal Pustaka Data : Pusat Akses Kajian Database, Analisa Teknologi, dan Arsitektur Komputer
Aditya, Dicky
Unknown Affiliation
Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Mechanical Engineering

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

Found 2 Documents
Search

 1 
PENGARUH VOLATILITAS ARUS KAS, VOLATILITAS PENJUALAN, LEVERAGE, DAN BOOK TAX DIFFERENCES TERHADAP PERSISTENSI LABA Ariyanti, Rizka; Imron, Ali; Aditya, Dicky
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 7 No. 1 (2024): Vol. 7 No. 1 MEI 2024
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of cash flow volatility, sales volaticity, leverage, and book tax differences in 2017-2021. Quality profit is persistent profit, that is, profit that is sustainable, more permanent, and not temporary. The type of data used is secondary data of propery and real estate companies obtained from the Indonesia Stock Exchange (IDX). This research uses the method The sampling technique used was purposive sampling technique with a population of 87 companies with a sample of 9 companies. The data analysis method used is quantitative data analysis, which uses panel data regression analysis with the Eviews 10 application program. The partial results show that cash flow volatility has no effect on profit persistence, sales volatility has a negative and significant effect on profit persistence, Laverage has no effect on profit persistence and Book tax differences have a significant positive effect on profit persistence, and simultaneously shows that cash flow volatility, sales volatility, leverage and book tax differences, have a significant effect simultaneously on profit persistence with R2 of 76%.
Optimalisasi Penjadwalan Pencairan Pinjaman dan Ketersediaan Kas untuk Mengurangi Keterlambatan Fulfillment pada Permintaan Pencairan Besar Aditya, Dicky; Muammal, M.; Yaqin, M. Ainul
Jurnal Pustaka Data (Pusat Akses Kajian Database, Analisa Teknologi, dan Arsitektur Komputer) Vol 5 No 2 (2025): Jurnal Pustaka Data (Pusat Akses Kajian Database, Analisa Teknologi, dan Arsitekt
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55382/jurnalpustakadata.v5i2.1430

Abstract

Keterlambatan pemenuhan (fulfillment) pencairan pinjaman dalam jumlah besar merupakan tantangan operasional kritis bagi koperasi. Penelitian ini bertujuan menganalisis kebijakan penjadwalan pencairan menggunakan simulasi stokastik kejadian diskrit. Tiga kebijakan Smallest First (SF), Largest First (LF), dan First Come First Served (FCFS) sebagai baseline diuji pada tiga skenario tingkat kas aman (Low, Medium, High). Hasil simulasi menunjukkan bahwa kegagalan utama bukanlah keterlambatan (SLA), melainkan kegagalan persetujuan (Total Gagal) akibat keterbatasan kas. Data agregat membuktikan bahwa kebijakan LF (Largest First) secara signifikan lebih unggul, mencatatkan Total Gagal terendah (rata-rata 4.22) sekaligus Total Gagal Besar terendah (2.11). Kinerja ini mengungguli FCFS (Total Gagal 4.67; Gagal Besar 3.11) dan SF (Total Gagal 5.11; Gagal Besar 2.56). Temuan ini merekomendasikan adopsi kebijakan LF untuk mengoptimalkan ketersediaan kas, memprioritaskan klien bernilai tinggi, dan menjaga efisiensi operasional.
Co-Authors Ainul Yaqin Ali Imron Muammal, M. Rizka Ariyanti