cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nurul Alfian
Contact Email
fyanque89@yahoo.com
Phone
-
Journal Mail Official
fyanque89@yahoo.com
Editorial Address
-
Location
Kab. pamekasan,
Jawa timur
INDONESIA
Aktiva : Jurnal Akuntansi dan Investasi
Published by Universitas Madura
ISSN : 25027379     EISSN : 25494090     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKTIVA merupakan terbitan berkala ilmiah yang memuat hasil penelitian dan kajian konseptual dalam bidang ilmu akuntansi; pasar modal, akuntansi manajemen, perpajakan, sektor publik, dan syariah.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 3, No 1 (2018): AKTIVA" : 7 Documents clear
PENGARUH PENGUKURAN RETURN ON ASSET, RETURN ON EQUITY, EARNING PER SHARE, DAN ECONOMIC VALUE ADDED TERHADAP MARKET VALUE ADDED Mizan, Enniyatul
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 1 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (501.202 KB) | DOI: 10.35835/aktiva.v3i1.430

Abstract

The purpose of this study is to determine whether each change in value of return on assets, return on equity, earnings per share, and economic value added will be followed by a pattern of changes in the value of the market value added. This research is a type of quantitative descriptive research with statistical tests. The population used by the researcher is a manufacturing company listed on the Indonesia Stock Exchange (IDX) period 2013-2015 as many as 131 companies. The technique used in determining the sample of this study is purposive sampling. The data analysis technique used in this study is multiple linear regression analysis because to find out whether there is a significant influence between the independent variables on the dependent variable with the help of SPSS for windows version 21. Test results show that return on assets, return on equity and earnings per share no significant effect on market value added, while economic value added significant effect on market value added. While based on the F test it can be concluded that the independent variables namely return on assets, return on equity, earnings per share and economic value added affect simultaneously on the market value added. This shows that the independent variables are jointly able to explain the dependent variable.
PENGARUH LABA DAN ARUS KAS TERHADAP KONDISI FINANCIAL DISTRESS Hariyanto, Mamang
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 1 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.169 KB) | DOI: 10.35835/aktiva.v3i1.431

Abstract

The company's inability to anticipate global developments by strengthening management fundamentals will lead to a reduction in business volume that ultimately leads to corporate bankruptcy. This study aims to examine the effect of earnings and cash flow on the condition of financial distress in various industry sectors industry and consumer goods industry sector listed in Indonesia Stock Exchange. This study uses secondary data obtained from the company's financial statements for the period of 2013 to 2016 listed on the Indonesia Stock Exchange. Data in 2013, 2014, and 2015, 2016 are used to predict financial distress. The results of this study indicate that earnings and cash flow does not have a significant effect on the financial distress in the various industrial sectors of industry and consumer goods industry sector listed on the Indonesia Stock Exchange either partially or simultaneously. Advice to the next researcher is expected to add other financial ratios as independent variables, because it is possible other financial ratios that are not included in this study affect the condition of financial distress.
ANALISIS PENGARUH STOCK SPLIT TERHADAP HARGA SAHAM PADA PERUSAHAAN GO PUBLIC DI BURSA EFEK INDONESIA Suryansyah, Ahmad; Zandra, Rosy Aprieza Puspita; Tamami, Hairut
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 1 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.019 KB) | DOI: 10.35835/aktiva.v3i1.459

Abstract

The stock split action will create a mirage effect for investors, namely investors will feel as if they are more prosperous because they hold more shares. So, stock split is an action that has no economic value. However, many of the stock split events in the capital market indicate that stock split is an important tool in capital market practices. The population in this study is a stock split company which is listed on the Indonesia Stock Exchange (IDX), which number 28 companies. And the sample in this study is 26 companies. The sample collection technique uses purposive sampling technique that is the sample taken based on certain criteria. The analytical tool used in this study is the Paired Sample Test. Based on the results of the study using different tests, there is no significant difference between the relative stock prices before the announcement of the stock split and after the announcement of the stock split.
PENGARUH SISTEM PEMUNGUTAN PAJAK, PELAYANAN FISKUS DAN EFEKTIFITAS SISTEM PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN LAYANAN DRIVE THRU SEBAGAI VARIABEL MODERATING Nisa, Indah Chairun; Suwandi, Memen; Juardi, Muhammad Sapril Sardi
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 1 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.552 KB) | DOI: 10.35835/aktiva.v3i1.424

Abstract

This study aims to examine the effect of tax collection system, tax service and tax system effectiveness on Taxpayer compliance with Drive Thru service. Taxes are dues that can be imposed without lead services or without direct rewards. Lack of compliance of the Taxpayer becomes the background of this research. This research is a quantitative research with associative approach. The data used in the study is the primary data collected through the division of questionnaires directly. Data analysis used multiple linear regression analysis and moderating regression analysis with Moderated Regression Analysis (MRA). The result of multiple linear regression analysis shows that tax collection system and fiscal service have a positive effect on taxpayer compliance. While the effectiveness of the tax system negatively affect the compliance of Taxpayers. Analysis of moderating variables with Moderated Regression Analysis (MRA) indicates that the Drive Thru service moderates the tax collection system and the effectiveness of the tax system on taxpayer compliance. But the fiscal services are not able to moderate the compliance of the Taxpayer. 
ANALISIS BIAYA VOLUME LABA UNTUK PERENCANAAN LABA PADA PERUSAHAAN ES BATU CAMPLONG DI SAMPANG Yulianto, Zainal
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 1 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.917 KB) | DOI: 10.35835/aktiva.v3i1.460

Abstract

Cost-volume-profit analysis is an analysis to find out the relationship between costs, sales volume, profits and product mix to achieve the desired level of profit. The objective to be achieved in this study is to find out about the analysis of profit volume costs in the Ice Cube Camplong Company in profit planning. This type of research uses a type of quantitative descriptive research which is recording data with numbers that are values and can be given an objective picture of the problem under study. So the profit planning that must be targeted by the Es Batu Camplong company is Rp. 107,479 units from the calculation of the profit target of Rp. 328,500.00 from the comparison results from the previous year. So to achieve sales of 25% the company wants in the coming year the company must sell Rp 107,479 units.
ANALISIS LIKUIDITAS UNTUK MENGUKUR PERPUTARAN MODAL KERJA PADA PT. MARINAL INDOPRIMA KOPEDI SUMENEP Kristiana, Kristiana
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 1 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.505 KB) | DOI: 10.35835/aktiva.v3i1.425

Abstract

The purpose of this research is to know Liquidity Analysis to measure Work Capital Turnover At PT. Marinal Indoprima Kopedi Sumenep. This descriptive research using secondary data from 2014-2016 in the form of report of cost of goods production, income statement, and balance sheet. While the data collection techniques used are literature and documentation. Data analysis technique used is comparative analysis of financial statements is by comparing the financial statements for two or more periods. Based on the result of research indicate that liquidity of PT. Marinal Indoprima from 2014-2016 stability from year to year. This is because current assets are sufficient to pay off their short-term liabilities. At Working Capital from 2014-2016 continues to increase. In addition, in terms of working capital turnover from year to year shows quite effective.
ANALISIS DISCLOSURE PERANAN JAMINAN TERHADAP PEMAKAIAN JASA KREDIT PADA PT PEGADAIAN SYARIAH Ustman, Ustman; Sekartaji, Wilis indah
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 1 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.255 KB) | DOI: 10.35835/aktiva.v3i1.505

Abstract

This study aims to determine the role disclosure of the guarantee on the use of credit services PT Pegadaian Syariah. This research was carried out PT Pegadaian Syariah cabang Pamekasan. This method of research is descriptive qualitative with the type of qualitative data. The informants used were the employees of the pawnshop and the pawnshop customer. Data collection techniques used in the form of observation data, interviews, and documentation. From the results of the analysis obtained is the disclosure of the role of collateral greatly affect the size of the credit service, which amount is determined from the collateral that has been assessed. But PT Pegadaian Syariah has not fully run Ar-Rahn in sharia, the disclosue of this guarantee role is the spearhead in running the pawn business. PT Pegadaian Syariah makes a guarantee to assess the loan funds to be disbursed, regardless of the function of the guarantee in Islam. PT Pegadaian Syariah does not provide an ijarah (save deposit box) to the customer, to withdraw the administrative fee / as the cost of goods deposit.

Page 1 of 1 | Total Record : 7

 1 

Filter by Year

2018 2018


Reset
Filter By Issues
All Issue Vol 10, No 2 (2025): AKTIVA Vol 10, No 1 (2025): AKTIVA Vol 9, No 2 (2024): AKTIVA Vol 9, No 1 (2024): AKTIVA Vol 8, No 2 (2023): AKTIVA Vol 8, No 1 (2023): AKTIVA Vol 7, No 2 (2022): AKTIVA Vol 7, No 1 (2022): AKTIVA Vol 6, No 2 (2021): AKTIVA Vol 6, No 1 (2021): AKTIVA Vol 5, No 2 (2020): AKTIVA Vol 5, No 1 (2020): AKTIVA Vol 4, No 2 (2019): AKTIVA Vol 4, No 1 (2019): AKTIVA Vol 3, No 2 (2018): AKTIVA Vol 3, No 1 (2018): AKTIVA Vol 2, No 2 (2017): AKTIVA Vol 2, No 1 (2017): AKTIVA Vol 1, No 2 (2016): AKTIVA Vol 1, No 1 (2016): AKTIVA More Issue