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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
 1 
Search results for , issue "Vol 5, No 2 (2020): AKTIVA" : 7 Documents clear
PENGARUH SISTEM INFORMASI AKUNTANSI DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN HOTEL TRANSIT SYARIAH MEDAN ADIKO, RIDHO GILANG; Saniah, Nurul
JURNAL AKUNTANSI DAN INVESTASI Vol 5, No 2 (2020): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35835/aktiva.v5i2.911

Abstract

This research was conducted to see the effect of accounting information systems and work motivation on employee performance at the hotel transit syariah Medan.. The population in this study amounted to 32 people consisting of all employees of the hotel transit syariah Medan.The data collection technique in this study was conducted using a questionnaire distributed to respondents. The analysis technique used in this research is multiple linear regression analysis techniques.The results of the analysis obtained from this study, it is known that the results of the t test for variable X1 show that the accounting information system has no effect on employee performance, and for X2 it is found that work motivation has an effect on employee performance. For the F test, the results show that the accounting information system variables and work motivation simultaneously affect the performance of the employees of the hotel transit syariah Medan. The amount of the Adjusted R Square coefficient of determination obtained is 81.9%..  
IMPLEMENTASI PERANCANGAN SISTEM INFORMASI PENGENDALIAN PERSEDIAAN BAHAN BAKU Djaja, Mohamad Herman; Fathorrahman, Fathorrahman; Suryansyah, Ah.
JURNAL AKUNTANSI DAN INVESTASI Vol 5, No 2 (2020): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

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Abstract

Penelitian ini bertujuan untuk merancang sistem informasi terkomputerisasi dan dampaknya setelah adanya sistem informasi terkomputerisasi dalam pengendalian persediaan bahan baku. Perancangan sistem informasi terkomputerisasi dapat memperoleh informasi mengenai jumlah bahan baku menentukan batas minimal dan kapan bahan baku harus di beli. Dengan demikian, melalui program yang terkomputerisasi dapat meminimalisir kekurangan dan kelebihan stok persediaan bahan baku. Objek penelitian dilakukan di Kedai Garasi Pamekasan. Data yang digunakan adalah data kualitatif sedangkan Sumber data yang digunakan adalah data primer dan sekunder.Hasil penelitian menunjukkan bahwa Sistem informasi persediaan bahan baku di Kedai Garasi Pamekasan masih menggunakan sistem manual. Catatan yang digunakan untuk mencatat semua transaksi yang berkaitan dengan persediaan bahan seperti catatan pembelian,  catatan penggunaan, dan catatan rekapitulasi persediaan. Dalam merancang sistem informasi yang terkomputerisasi, terdapat dua desain yang digunakan yaitu desain konseptual dan desain fisik. Setelah system dirancang dan di implementasikan maka sistem informasi persediaan bahan baku yang telah dirancang dapat membantu karyawan dan pemilik Kedai Garasi Pamekasan dalam mengendalikan persediaan bahan baku.
PENGARUH PENGETAHUAN PENCATATAN AKUNTANSI TERHADAP PERTUMBUHAN EKONOMI DENGAN MODAL USAHA SEBAGAI VARIABEL INTERVENING DEANITA SARI; Gayatri Nahdiyah Husen
JURNAL AKUNTANSI DAN INVESTASI Vol 5, No 2 (2020): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

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Abstract

The Micro- Small and Medium Enterprises (MSMEs) are the highest economic egents in East Nusa Tenggara, which are able to absorb a workforce of 99.45%. Therefore, this study will be based on knowledge of accounting records for economic growth of MSMEs with interverning variables of business capital, which is considered capable for improving MSME economic growth in Kupang city. This study took a sample of 140 MSME entrepreneurs which are located around the natural tourism object at coastal of Kupang City with purposive sampling method using MSME Economic Growth as a Dependent Variable, Knowledge of Accounting Recording as Independent Variable, Business Capital as an Intervening Variable, and Gender, Age, Education Level, Type of Product, Long Time of Business as Control Variables.The results showed that knowledge of accounting records has a significant positive effect on working capital. Second, business capital has no effect on the economic growth of MSMEs. Third, knowledge of accounting records directly affects the economic growth of MSMEs and knowledge of accounting records has no effect on the economic growth of MSMEs with business capital as an intervening varisssable.
ANALISIS SUKU BUNGA KREDIT DAN JAMINAN KREDIT TERHADAP KEPUTUSAN PENGAMBILAN KREDIT PADA PERUSAHAAN PEMBIAYAAN DI KOTA BATAM Christian L. Tobing, vargo; Herman, Hendri
JURNAL AKUNTANSI DAN INVESTASI Vol 5, No 2 (2020): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

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Abstract

This research aims to look at the effect of credit interest rates and credit guarantees on credit-making decisions on financing companies in Batam. The respondents in this study were customers who borrowed from financing companies. The number of respondents in this study was 96 respondents. Data acquisition is done by disseminating questionnaires to respondents. Data that has been obtained, tabulated and analyzed using the SPSS program. From the results of the study, it was obtained that credit rates have a significant effect on credit decision-making, credit guarantees have a significant effect on credit decisions, and credit interest rates and credit guarantees simultaneously have a significant effect on credit-making decisions. The R square value in this study was 52.9% which means that the decision on credit making can be explained by the loan interest rate and credit guarantee of 52.9%, while the remaining 47.1% is explained by other variables not included in this study.
PENGARUH AKUNTANSI PERTANGGUNGJAWABAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA KARYAWAN PADA HOTEL TRANSIT SYARIAH MEDAN Aisyah, siti; Rahmalia, Dwi
JURNAL AKUNTANSI DAN INVESTASI Vol 5, No 2 (2020): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

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Abstract

  This research was conducted with the aim of looking at the effect of accountability accounting and organizational commitment on the employee performance of the Hotel Transit Syariah Medan. The population in this study amounted to 32 people consisting of all employees of the Hotel Transit Syariah Medan. The sampling technique of this research is saturated sample.The data collection technique in this research was carried out using a questionnaire distributed to respondents. The analysis technique used in this study is multiple linear regression analysis techniques. The results of the analysis obtained from this study show that the results of the t test for variable X1 show that responsibility accounting has an effect on employee performance, and for X2, it is found that organizational commitment has no effect on employee performance. For the F test, the results show that the responsibility accounting variables and organizational commitment simultaneously affect the performance of the employees of the Hotel Transit syariah Medan. The amount of the Adjusted R Square coefficient of determination obtained is 96.6%,   
Analisis Rasio Likuiditas dan Rasio Solvabilitas Untuk Menunjang Kinerja Manajemen CV. Wardhana Halik, Bachtiar Rahman; Lutfillah, Novrida Qudsi; Yudhia, Onny Purnama
JURNAL AKUNTANSI DAN INVESTASI Vol 5, No 2 (2020): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35835/aktiva.v5i2.914

Abstract

Suatu Perusahaan akan berkembang atau tidak dasar penilaiannya adalah Laporan Keuangan yang disajikan setiap periode tahun. Hasil dari analisis laporan keuangan inilah yang nantinya sangat bermanfaat bagi pengambilan keputusan yang dilakukan oleh manajemen perusahaan. Terutama pada perusahaan yang bergerak dibidang peralatan industri yang ada di Indonesia diharapkan dapat mempersiapkan diri dan meningkatkan daya saing produknya, sehingga mampu bersaing dengan produk dari Negara lain. Dalam mengevaluasi kinerja keuangan dapat dilakukan dengan menggunakan analisis laporan keuangan. Penelitian ini bertujuan untuk mengetahui analisis rasio likuiditas, dan rasio solvabilitas untuk menunjang kinerja manajemen CV. Wardhana. Penelitian ini menggunakan metode analisa horizontal dengan penelitian kualitatif. Adapun sumber data yang digunakan adalah data sekunder yang akan dianalisa dengan metode deskriptif analisis. Landasan teori yang digunakan adalah variabel bebas dan variabel terikat. Berdasarkan analisa data yang dilakukan, diperoleh kesimpulan bahwa Rasio likuiditas kurang baik. Rasio solvabilitas khususnya Debt to Equity Ratio kurang baik, hal ini menunjukkan bahwa usaha operasional perusahaan banyak dibiayai dari sektor hutang (perusahaan tidak sehat).
PENGARUH KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL MEDIASI PENGHIDARAN PAJAK PADA PERUSAHAAN PROPERTY Andriyani, Jesica; Hutabarat, Francis
JURNAL AKUNTANSI DAN INVESTASI Vol 5, No 2 (2020): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

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Abstract

The aim of this study is to analyze the factors influencing the company's valuation in the IDX sub-sector companies in the real estate and real estate sectors. In this analysis, the mechanism is quantitative. The data used is secondary data in the form of annual financial reports from 8 Property & Real Estate Sub Sector Companies. Dividend Pay out Ratio or DPR (X1), Cash Effective Tax Rates or Cash ETR (X1), and Firm Value or Q (Y) are study variables. Path analysis is the data analysis approach used. Model 1 test results show that the dividend policy (DPR) has no influence on Q with a significant value (-0.301> 0.212) and tax avoidance (Cash ETR) has no effect on Q with a significant value (-0.023> 0.034). The results of the Model 2 test explain that with a meaning of significance (0.046> 3.95), dividend policy (DPR) affects tax avoidance (Cash ETR). It can be inferred, on the basis of the research findings, that the existence of tax avoidance totally mediates the effect of the dividend policy on firm valuation.

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