Nurshadrina Kartika Sari
Institut Teknologi dan Sains Mandala, Indonesia

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Comparative Analysis of The Influence of Liquidity, Solvency and Profitability on Stock Prices in Non Cylical Consumer Sector Manufacturing Companies Listed on The Indonesian Stock Exchange (BEI) For The 2018-2022 Period Antonius Panji Santoso; Lia Rachmawati; Nurshadrina Kartika Sari
ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 1 (2024): January - April 2024
Publisher : Medikun Publisher

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This research aims to analyze the influence of the variables liquidity ratio, solvency ratio, and profitability ratio on share prices with non-cyclical consumer sector manufacturing companies as research objects. This research was conducted over a period of five years, namely from 2018 to 2022 with a sample size of 19 companies. Sampling in this study used a purposive sampling technique and data was analyzed using multiple linear regression analysis. The research results show that partially the liquidity ratio and solvency ratio have no effect on stock prices, while the profitability ratio variable has an effect on stock prices. Simultaneously, the variables liquidity ratio, solvency ratio and profitability ratio have no influence on stock prices.
Implementation of the Payroll Accounting Information System Through Cash Management System (CMS) In Improving Internal Control of the Payroll System at CV. XYZ Jember Ronaldo Liputo; Mainatul Ilmi; Nurshadrina Kartika Sari
ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024
Publisher : Medikun Publisher

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This research was conducted to analyze implementation Cash Management System (CMS) in supporting internal control of the payroll system at CV. XYZ. This research uses a descriptive qualitative method with a case study approach. This research uses in-depth interviews with each informant. The research results show that the implementation of the payroll accounting information system at CV. XYZ by using the application Cash Management System (CMS) has been implemented quite well because the company has implemented it in accordance with the components of Committee of  Sponsoring Organization of the Treatway Commission or COSO. And with the CMS application, the distribution or distribution of employee salaries becomes very efficient because there are features real time transaction where authorization can be done anywhere and at any time.
Factors Affecting Stock Returns with Corporate Governance as a Moderation Variable in Manufacturing Companies Listed on The Stock Exchange Indonesia Vifky Choirun Nissa; Nurshadrina Kartika Sari; Nanda Widaninggar
ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024
Publisher : Medikun Publisher

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This research aims to analyze the factors that influence returns share. The sample used in this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The independent variables in this research are PBV, PER, DPR, operating cash flow and accounting profit, where the dependent variable is return shares and adding the corporate governance (CG) moderating variable. By using a purposive sampling method, the author obtained a research sample of 6 manufacturing companies from a research population of 18 manufacturing companies. The data analysis models used in this research are descriptive statistical tests, classical assumption tests, multiple linear regression tests, hypothesis tests and MRA. The results of this research prove that PER, PBV, and operating cash flow have an influence on stock returns However, DPR and accounting profits have no influence on stock returns the audit committee variable moderates the DPR variable on stock returns and the audit committee variable does not moderate PER, PBV, accounting profit and operating cash flow on stock returns