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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
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Search results for , issue "Vol 3, No 2 (2018): AKTIVA" : 7 Documents clear
PENGARUH FAKTOR FUNDAMENTAL DAN TEKNIKAL PENYALURAN KREDIT MODAL KERJA (Studi Empiris Bank Konvensional yang Terdapat Di BEI) Putri, Rissa Suseno; Sutrisno, Sutrisno
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 2 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.314 KB) | DOI: 10.35835/aktiva.v3i2.462

Abstract

This study aims to determine the determinants of working capital loan distribution. Factors suspected of having an effect on distribution of working capital loan are fundamental factors consist of capital as measured by the Capital Adequacy ratio (CAR), credit risk measured by Non Performing Loans (NPL), liquidity risk measured by the Loan To Deposit Ratio (LDR), operating risk as measured by Operational Expenses on Operating Income ratio (BOPO), while technical factors consist of interest rates and inflation. While distribution of working capital loans are measured by the natural logarithm of the amount of working capital loans. The research population is banks listed on the Stock Exchange during 2014-2017 with a sample of 20 banks taken using the purposive sampling method. The analytical method used in this study is multiple linear regression. The results of this study indicate that Capital Adequacy ratio, Loan To Deposit Ratio, and Operational Expenses on Operating Income ratio have a negative and significant effect on working capital loan, Non Performing Loans has a positive and significant effect on working capital loan, while interest rates and inflation have no effect on working capital loan.
ANALISIS PENGUKURAN KINERJA PERUSAHAAN MENGGUNAKAN PENDEKATAN BALANCED SCORECARD PADA PT. HIKMAH MULTIVISION PAMEKASAN Surya, Citra Larashati; Rukmana, Ana
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 2 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.567 KB) | DOI: 10.35835/aktiva.v3i2.463

Abstract

This study aims to determine the performance of PT. Hikmah Multivision by using the balanced scorecard method. This research was used to get an overview of the performance benchmark with the balanced scorecard approach at PT. Hikmah Multivision 2014-2016. This type of research is quantitative descriptive. This research was carried out at PT. Hikmah Multivision Pamekasan. Data sources used primary and secondary data. Data collection methods are carried out with interviews, documentation and literature studies. Data analysis techniques use balanced scorecard analysis with four perspectives, namely: financial perspective, customer perspective, internal business processes and growth and learning. The results showed that from a financial perspective, the sales growth rate from 2014 - 2016 was in a bad condition while the Cost Recovery Rate and Efficiency Ratio were in a safe condition. Customer retention and customer acquisition are very bad. Whereas in the internal business perspective, the Net Growth Ratio is in very good condition, however, the results of the AETR ratio are far from the maximum standard. In the perspective of growth and learning, overall can be done well.
ANALISIS HARGA SAHAM DALAM KONDISI KRISIS Asy'ari, Asy'ari
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 2 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (649.821 KB) | DOI: 10.35835/aktiva.v3i2.464

Abstract

The paradigm of stocks and crises is very inherent in the world of investment, especially if the value of the rupiah exchange rate against the dollar shows declining fluctuations. High inflation results in changes in prices of commodities or goods that are traded internationally. This will also lead to changes in the shares of a company related to international trade transactions. This study aims to determine the type of stock in the object under study, in a state of crisis. This study uses a qualitative approach with sample shares of companies engaged in food. The results show that stocks engaged in food and beverages do not show a declining trend in stock prices, especially as stock prices are always stagnant.
PENERAPAN PENGHITUNGAN, PENYETORAN, DAN PELAPORAN PPH PASAL 21 TAHUNAN, TERHADAP KEWAJIBAN PAJAK ORANG PRIBADI Amar, Siti Salama
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 2 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.538 KB) | DOI: 10.35835/aktiva.v3i2.465

Abstract

Income tax is one of the taxes collected by Kantor Pelayanan Pajak Pratama Pamekasan, te better the level of colculation, payment, deduction and tax reporting carried out by individual taxpayers, the better the participation of the community in developing the country. Achieving the goals desired by the Kantor Pelayanan Pajak Pratama Pamekasan to find out the application of annual personal tax obligations to the directer general tax number regulation: PER-16/PJ/2016. The purpose of the study is to find out the annual income tax aplication of calculation, deposit, and reporting of artical 21 annual income tax on personal tax liability on Kantor Pelayanan Pajak Pratama Pamekasan and knowing the suitability of the application of calculation, deposit, and reporting of the annual 21 atical income tax on the sample with the current regulations. The type of research used is a mixed research method which the uses the results of research in the form of quantitative data and qualitative data by analyxing the comparision of the data obtained. The results of this study indicate the suitability of the application of calculation, deposit and reporting of income tax aticle 21 on an annual basis for individual taxpayers with the director general tax number regulation: PER-16/PJ/2016.
ANALISIS BIAYA-VOLUME-LABA (COST-VOLUME-PROFIT) MULTIPRODUK SEBAGAI ALAT PERENCANAAN LABA PADA PT MARINAL INDOPRIMA DI SUMENEP Putri, Devi Lestari Pramitha; Septyawati, Devia
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 2 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (631.265 KB) | DOI: 10.35835/aktiva.v3i2.461

Abstract

Cost-volume-profit analysis (CVP) is a useful tool for companies to measure a profit that will be planned by the company. In addition, by analyzing CVP companies will be easier to plan, control, and make a good decision for the company. This type of research is descriptive quantitative. The data type is Quantitative Data. The data source is Primary Data and Secondary Data. The data collection technique is by interview and documentation. PT. Marinal Indoprima in planning profits for 2016 using the Cost-volume-profit analysis method must sell cherry products for 3,026,713 units at a selling price of Rp 165,524 and for seaweed products at 9,419 units at a selling price of Rp 145,52. Break even point for products of the type of cherry 734,943 units with a nominal value of Rp. 123,742,868,862 and for seaweed type products is 4,773 units with a nominal value of Rp. 698,779,242. Margin Of Safety Cherimen products are Rp. 25,458,992,002, and for seaweed products Rp. 144,434,848. The level of PT Marinal Indoprima's Operating Laverage for 5.86 cherries and 60.83 seaweed products, which means that every 1% increase in sales revenue will increase the company's profit. Based on the calculation of Shut Down Point, processing of cherry and seaweed products must be stopped if the sale is at the point of closing the business of Rp. 103,893,615,707 (cherimen products) and Rp. 586,664,790 (seaweed products).
PENGARUH KUALITAS PELAYANAN TERHADAP MINAT KONSUMEN MENGGUNAKAN JASA PT. ALMUNA TOUR AND TRAVEL BUGIH PAMEKASAN Rahayu, Runik Puji; Alfian, Nurul
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 2 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.22 KB) | DOI: 10.35835/aktiva.v3i2.589

Abstract

The purpose of this study is to find out whether service quality has an effect on simultaneous consumer interest using the services of PT. Almuna Tour and Bugih Pamekasan Travel and to find out which variable is the most dominant influence on consumer interest using the services of PT. Almuna Bugih Pamekasan Tour and Travel. the independent variables used are reability (X1), Responsiveness (X2), Assurance (X3), consumer interest (Y). Based on the results of calculations carried out by researchers, the influence of service quality on consumer interest uses Pt services. Almuna Tour and Bugih Pamekasan Travel, reliability, responsiveness and assurance. simultaneously the effect can be said truthfully, this is evidenced by the results of the calculation of SPSS with a real level of 5% or with a 95% confidence level obtained Fcount 19.759 while Ftable of 2.74. Because in this study service quality affects consumer interest in using travel services.
ANALISIS RASIO LIKUIDITAS DAN SOLVABILITAS TERHADAP KINERJA PERUSAHAAN PADA PERBANKAN SYARIAH purwanto, purwanto; Syahadatina, Rika
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 2 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (567.774 KB) | DOI: 10.35835/aktiva.v3i2.590

Abstract

This study aims to analyze Islamic bank financial performance appraisal. One of them is by analyzing the profitability level of the relevant Islamic banks, which shows that Islamic banking gets the title of a healthy category of banks, analyzes Islamic banking financial performance using added value and financial ratios that show influence on banking financial performance sharia. The population in this study is a company in the period Islamic Sharia bank company which is listed on the Indonesian stock exchange with a total of 11 companies. The sample of this study was taken using a saturated sample technique that is by making the entire population as a sample. The analytical tool used in this study is a comparison with Indonesian tire regulations. Based on this research, it was concluded that there were 6 companies in good condition, namely indicator cash ratio below 3%. So it was concluded that there were 6 companies in good condition with DER indicator.

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