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All Journal Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Kendali Akuntansi
Resa Odina
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Economics, Econometrics & Finance Other

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Penyusunan Anggaran Penjualan Dan Pengaruhnya Terhadap Kinerja Perusahaan Muammar Khaddafi; Humaira Humaira; Resa Odina; Salima Salima; Khaira Amelia; Ahmad Tomi
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 6 (2025): Desember 2025 - Januari 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Anggaran penjualan merupakan elemen fundamental dalam sistem perencanaan dan pengendalian manajemen perusahaan karena berfungsi sebagai titik awal penyusunan anggaran operasional lainnya. Ketepatan dalam penyusunan anggaran penjualan sangat menentukan keberhasilan perusahaan dalam mencapai target laba dan efisiensi operasional. Penelitian ini bertujuan untuk mengkaji secara mendalam konsep, proses, dan metode penyusunan anggaran penjualan serta menganalisis pengaruhnya terhadap kinerja perusahaan. Metode penelitian yang digunakan adalah pendekatan deskriptif kualitatif melalui studi kepustakaan dengan menelaah buku teks, jurnal ilmiah, dan literatur relevan di bidang akuntansi manajemen. Hasil kajian menunjukkan bahwa anggaran penjualan yang disusun secara sistematis, realistis, partisipatif, dan berbasis analisis pasar mampu meningkatkan kinerja perusahaan, baik dari aspek keuangan maupun nonkeuangan. Oleh karena itu, anggaran penjualan memiliki peran strategis sebagai alat perencanaan, koordinasi, dan pengendalian dalam mencapai tujuan perusahaan
Faktor-Faktor yang Mempengaruhi Keputusan Stock Split dan Dampaknya terhadap Nilai Perusahaan Muammar Khaddafi; Nurul Safitri; Resa Odina; Salima Salima
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): Juli: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i3.6411

Abstract

Stock split is a corporate policy commonly undertaken by public companies to change the number of outstanding shares without altering the total value of equity. This study aims to conceptually examine the factors that drive a company's decision to conduct a stock split and to analyze its impact on firm value. The method used is a literature review by examining prior research findings and relevant theoretical frameworks, namely signaling theory and trading range theory. The results indicate that the stock split decision is influenced by the stock price level (price to book value), the company's financial performance, stock trading liquidity, and firm size. On the other hand, stock split s are shown to provide a positive signal to the market, reflected in increased trading volume activity and potential abnormal returns around the announcement date, although the effect on the company's fundamental value is indirect and functions mainly as an information signal. The implication is that management needs to carefully consider stock price conditions and financial performance before deciding on a stock split so that the signal conveyed to the market can be interpreted positively by investors.
Co-Authors Ahmad Tomi humaira humaira Khaira Amelia Muammar Khaddafi Nurul Safitri Salima Salima