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All Journal The Asia Pacific Journal Of Management Studies
Imas Fatimah
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Economics, Econometrics & Finance

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PENGARUH BIAYA OPERASIONAL, BIAYA PRODUKSI, DAN PERPUTARAN PIUTANG TERHADAP LABA BERSIH PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER Lifhesti Seroja Khofifah; Rudiyanto; Imas Fatimah
The Asia Pacific Journal Of Management Studies Vol 11 No 2 (2024)
Publisher : Universitas La Tansa Mashiro

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Abstract

The availability of cash is very important in the business world, especially in transactional and operational tasks of a company. This study aims to test and analyze the effect of operating costs calculated using the calculation of production costs plus operational costs, production costs by calculating direct labor costs plus direct material costs plus factory overhead costs, accounts receivable turnover by calculating credit sales. Divided by the average receivables from primary consumer goods sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The research method used is a quantitative method using secondary data types, the number of samples used is 41 companies with a total of 164 data selected using purposive sampling technique. Analysis of the data used is multiple linear regression analysis and processed using the SPSS version 20 application. The results of the F test research, namely operational costs, production costs, and accounts receivable turnover on net income simultaneously have a significant effect. The partial test (t test) shows that operating costs have a significant effect on net income, production costs have a significant effect on net income, and accounts receivable turnover has an effect on net income.
PENGARUH KEJELASAN SASARAN ANGGARAN DAN PENGENDALIAN AKUNTANSI TERHADAP AKUNTABILITAS KINERJA DI SEKRETARIAT DAERAH (SETDA) KAB. LEBAK Amara Austin; Ela Widasari; Imas Fatimah
The Asia Pacific Journal Of Management Studies Vol 10 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

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Abstract

The Regional Secretariat (SETDA) is an auxiliary element of the local government is a public organization. This study aims to test and analyze the effect of clarity of budget goals and accounting control on performance accountability in the Regional Secretariat of Lebak Regency. This research uses quantitative methods by collecting data using primary data. The population in this study was 91 respondents to setda employees. The sample in this study used a total sampling of only 63 respondents. This study used a likert scale. The analysis technique used in this study is multiple linear regression analysis. The result of this study is that clarity of budget goals on performance accountability has no effect. For the influence of accounting control on performance accountability has an effect. For clarity of budget goals and accounting control of performance accountability affects simultaneously in the Regional Regional Office of Lebak Regency..
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN (ROA) PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER Sifa Indra Oktaviyani; Ela Widasari; Imas Fatimah
The Asia Pacific Journal Of Management Studies Vol 10 No 3 (2023)
Publisher : Universitas La Tansa Mashiro

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Abstract

Financial performance is an effort made by a company to measure the success of a company in generating profits, so that it can see the growth and potential for good development of the company by relying on existing resources. This study aims to determine the effect of Good Corporate Governance on the financial performance of primary consumer sector companies listed on the Indonesia Stock Exchange in 2017- 2021. The proxies used for Good Corporate Governance are institutional ownership, the board of directors and the audit committee. Measurement of financial performance using Return On Assets (ROA). The method used in this research is by using quantitative methods. The results of the study partially show that there is an effect of the board of directors on financial performance, while institutional ownership and audit committee variables have no effect on financial performance. As for the simultaneous test, there is a significant effect between institutional ownership, the board of directors and the audit committee on financial performance.
Co-Authors Amara Austin Ela Widasari Lifhesti Seroja Khofifah rudiyanto Sifa Indra Oktaviyani