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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 8 Documents
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Search results for , issue "Vol 7, No 2 (2022): AKTIVA" : 8 Documents clear
ANALISIS TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE RGEC PADA PT BANK OCBC NISP Tbk Vargo Christian L. Tobing; Eva Malina Simatupang
Aktiva : Jurnal Akuntansi dan Investasi Vol 7, No 2 (2022): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v7i2.1618

Abstract

The title of research was an “Analysis of Bank Health with RGEC Method at PT Bank OCBC NISP”. This research aimed to determine how the health of PT Bank OCBC NISP Tbk for the period 2019-2021. The population in this research was the financial statement of PT Bank OCBC NISP Tbk and the samples were the statement of Financial Position (balance sheet), Income Statement, and Notes to Financial Statement of PT Bank OCBC NISP Tbk for the 2019-2021 period. The type of data used in this research was secondary data obtained by documentation techniques through  PT Bank OCBC NISP Tbk website. The data analysis technique used was descriptive analysis using the RGEC method. Based on the results of the data analysis, it showed that PT Bank OCBC NISP Tbk  for the 2019-2021 period obtained the 1st composite rating (PK) or very healthy with a composite value of 93,33%. This reflects that PT Bank OCBC NISP Tbk is capable to deal with negative effects from business condition that may occur
THE EFFECT OF LENDING, THIRD PARTY FUNDS, NUMBER OF BRANCH OFFICES AND NON-PERFORMING LOANS ON BANKING PROFITABILITY Sri Widiyasumarlin; Sugeng Riadi
Aktiva : Jurnal Akuntansi dan Investasi Vol 7, No 2 (2022): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v7i2.1470

Abstract

The purpose of this research is to analyze the effect of Lending, Third Party Funds, Number of Branch Offices and Non-Performing Loans on banking profitability. This quantitative associative research uses conventional commercial banks as the population with the Book IV category in Indonesia for the 2012-2019, with secondary data type in the form of annual reports of banking companies. The method used to collect the sample of this research is purposive sampling, that is based on predetermined criteria, there are 5 banks in the Book IV category that match the specified criteria, namely BNI, BRI, BCA, Bank Mandiri and CIMB Niaga. This study uses panel data regression analysis techniques. The results of this study indicate that partially lending has no effect on profitability. Variable Third Party Funds has no effect on profitability. Variable Number of Branch Offices has a positive effect on profitability. The Non-Performing Loan variable has a negative effect on banking profitability at Conventional Commercial Banks (Book IV Category)
PENGARUH EARNING PER SHARE (EPS), PRICE TO BOOK VALUE (PBV), DAN VOLUME PERDAGANGAN TERHADAP HARGA SAHAM (Studi Pada Perusahaan IDX Value 30 di Bursa Efek Indonesia) Francis Hutabarat
Aktiva : Jurnal Akuntansi dan Investasi Vol 7, No 2 (2022): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v7i2.1654

Abstract

ABSTRAK Tujuan penelitian ini adalah untuk menyelidiki hubungan antara laba per saham (EPS), harga terhadap nilai buku (PBV), dan volume perdagangan dalam kaitannya dengan harga saham. Perusahaan yang tergabung dalam IDX Value 30 dipilih sebagai sampel yang representatif untuk penelitian ini. Kinerja harga 30 saham yang memiliki valuasi harga rendah, likuiditas transaksi tinggi, dan kinerja keuangan yang solid diukur dengan indeks yang disebut IDX Value 30, dan indeks ini disebut IDX Value 30. Metode penelitian kuantitatif digunakan dalam hal ini. penelitian, dan data dari laporan keuangan perusahaan yang tercatat di BEI Value 30 dijadikan sebagai sumber data sekunder. Metode analisis yang digunakan adalah regresi linier berganda, selain uji asumsi tradisional dan uji hipotesis. Temuan membawa kita pada kesimpulan bahwa masing-masing variabel independen memiliki pengaruh yang signifikan secara parsial terhadap variabel dependen. Selain itu, variabel Earning Per Share (EPS), Price To Book Value (PBV), dan Volume Perdagangan masing-masing berpengaruh signifikan terhadap harga saham pada perusahaan yang tercatat di IDX Value 30. Kata kunci: EPS; PBV; Volume, SahamABSTRACTThis study's objective is to investigate the relationship between earnings per share (EPS), price to book value (PBV), and trade volume in relation to stock prices. Companies that are part of the IDX Value 30 were selected as a representative sample for this study. The price performance of 30 equities that have low price valuations, high transaction liquidity, and solid financial performance is measured by an index called the IDX Value 30, and this index is referred to as the IDX Value 30. Quantitative research methods are utilized in this study, and the data from firm financial reports that are listed on the IDX Value 30 serve as the source of secondary data. The method of analysis that is utilized is multiple linear regression, in addition to the traditional assumption test and the hypothesis test. The findings lead us to the conclusion that each independent variable has an effect that is partially significant on the dependent variable. In addition, the Earnings Per Share (EPS), Price To Book Value (PBV), and Trading Volume variables each have a significant effect on stock prices in companies that are listed on the IDX Value 30.Keywords: EPS, PBV, Volume, Stock 
IMPACT OF BEHAVIORAL ON ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB): THE MODERATION ROLE OF JOB SATISFACTION Heri Soesanto; Nasikh Nasikh
Aktiva : Jurnal Akuntansi dan Investasi Vol 7, No 2 (2022): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v7i2.1646

Abstract

In the current situation of inter-company competition, human resource development is key to the development and achievement of company goals. This study aims to examine the effect of behavior on Organizational Citizenship Behavior (OCB) and examine the role of job satisfaction as a moderating variable in the influence of behavior on OCB in one of food and beverage companies in Indonesia. The purpose of this study was to determine the effect of organizational commitment, leadership style, and organizational culture on the OCB and to determine the role of job satisfaction in the relationship between organizational commitment, leadership style, and organizational culture with OCB. The sample consists of 4,062 employees at the company. Data were analyzed using PLS-SEM with the SmartPLS application.The results showed that organizational commitment has an effect on OCB, leadership style has no effect on OCB, organizational culture has an effect on OCB. Furthermore, job satisfaction moderated the relationship between organizational commitment and OCB, but job satisfaction does not moderate the relationship between leadership style and OCB, as well as the relationship between organizational culture and OCB.
ANALISIS LAPORAN ARUS KAS UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN FOOD & BAVARAGE TAHUN 2017-2020 Nurul Alfian; rohmaniyah rohmaniyah; Runik Puji Rahayu; Muslimatul Aina; Andriani Kusuma
Aktiva : Jurnal Akuntansi dan Investasi Vol 7, No 2 (2022): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v7i2.1655

Abstract

The statement of cash flows is a summary of cash inflows and cash outflows which in its financial format are divided into groups of operating activities, investing activities and financing activities. The cash flow statement provides information that enables users to evaluate changes in a bank's net assets, financial structure and ability to influence the amount and timing of cash flows in order to adapt to changing circumstances and opportunities.This type of research is descriptive qualitative, namely collecting data. The purpose of this study is to determine the financial performance of Food & Beverage Tbk companies during 2017-2020. The method used is ratio analysis, where the ratios used in this study are the ratio of operating cash flows, the ratio of operating cash flows to interest, the ratio of capital expenditures, the ratio of total debt, and the ratio of cash flows to net income. There are 5 companies that are used as a cash flow ratio analysis, namely PT. Tiga Pilar Sejahtera Food Tbk, PT. Delta Djakarta Tbk, PT. Mayora Indah Tbk, PT. Nippon Indosari Corpindo Tbk, and PT. Ultra Jaya Milk Industry & Trading Company Tbk.
ANALISIS PERAN AUDIT INTERNAL DALAM MENILAI EFEKTIVITAS PENGIHAN PIUTANG USAHA PADA PDAM TIRTANADI MEDAN CABANG MEDAN LABUHAN siti Aisyah; Ridho Gilang Adiko; Ratih Anggraini Siregar; Austin Alexander Parhusip
Aktiva : Jurnal Akuntansi dan Investasi Vol 7, No 2 (2022): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v7i2.1648

Abstract

ities are very important in measuring the performance of state-owned companies, one of which is the state-owned drinking water company or PDAM. In carrying out its business, this PDAM has many branches located in every region throughout Indonesia. The purpose of this research is to find out in detail what causes receivables in PDAM Tirtanadi Medan Medan Labuhan Branch to occur every month and it is difficult to get these receivables from the community so that they can become company assets. In addition, this research was also conducted to find out whether the role of internal audit has been effective in collecting these receivables, what obstacles are faced by internal audit in auditing existing receivables, and to find out what efforts must be made by internal audit so that the audit process and collection of receivables can be carried out. effectively. This research approach uses a descriptive approach and uses qualitative research methods. Sources of research data were obtained from observations and interviews with researchers in the field with the parties involved in the research title, namely the internal auditors of PDAM Tirtanadi Medan Medan Labuhan branch, field officers who collect receivables, as well as some of the surrounding communities who live in the area. The application of the internal control system for accounts receivable at PDAM Tirtanadi Medan, Medan Harbor Branch, is not sufficient enough in terms of the elements of internal control. Such as the control environment, risk assessment, control activities, information and communication, but the supervision element is still not effective. Internal auditors have carried out a fairly good audit work consisting of planning audits, evaluating, testing information, preparing audit reports, and following up on audit findings and providing recommendations on existing internal control weaknesses. Then there are also problems with field officers who do not carry out the performance according to the SOP when collecting accounts receivable, causing problems that arise to take a long time to be resolved.Keywords: Internal Auditor, Effectiveness, ReceivablesABSTRAKKegiatan audit internal sangat penting dilakukan dalam mengukur kinerja perusahaan BUMN, salah satunya seperti perusahaan air minum milik negara atau PDAM. Dalam menjalankan usahanya , PDAM ini memiliki banyak cabang yang berada disetiap wilayah diseluruh Indonesia. Tujuan dari penelitian ini adalah untuk mengetahui secara detail apa saja penyebab piutang yang ada di PDAM Tirtanadi Medan Cabang Medan Labuhan terjadi setiap bulan dan sulit untuk mendapatkan piutang tersebut dari masyarakat agar bisa menjadi harta perusahaan. Selain itu penelitian ini juga dilakukan untuk mengetahui apakah peran audit internal telah efektif dalam penagihan piutang tersebut, kendala apa saja yang dihadapi audit internal dalam mengaudit piutang yang ada, serta untuk mengetahui upaya apa yang harus dilakukan audit internal agar proses audit dan penagihan piutang dapat terlaksana dengan Efektif. Pendekatan penelitian ini menggunakan pendekatan deskriptif dan menggunakan metode penelitian kualitatif. Sumber data penelitian didapatkan dari hasil observasi dan wawancara peneliti dilapangan dengan pihak-pihak yang terlibat dalam judul penelitian yaitu auditor internal PDAM Tirtanadi Medan cabang Medan Labuhan, petugas lapangan yang melakukan penagihan piutang, serta beberapa masyarakat sekitar yang tinggal di daerah tersebut. Penerapan sistem pengendalian internal piutang yang diterapkan pada PDAM Tirtanadi Medan Cabang Medan labuhan, belum cukup memadai diihat dari unsur-unsur pengendalian internalnya. Seperti lingkungan pengendalian, penilaian resiko, aktivitas pengendalian, informasi dan komunikasi, tetapi pada unsur pengawasan masih belum efektif. Auditor internal telah melaksanakan pekerjaan audit cukup baik yang terdiri dari merencanakan audit, mengevaluasi, menguji informasi, membuat laporan audit, dan menindaklanjuti hasil temuan audit serta memberikan rekomendasi atas kelemahan pengendalian internal yang ada. Kemudian juga adanya permasalahan petugas lapangan yang tidak melaksanakan kinerja sesuai SOP ketika melakukan penagihan piutang, sehingga menyebabkan masalah yang timbul menjadi lama untuk diatasi .Kata Kunci : Auditor Internal, Efektivitas, Piutang
ANALISIS LAPORAN ARUS KAS UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN FOOD & BAVARAGE TAHUN 2017-2020 Nurul Alfian; rohmaniyah rohmaniyah; Runik Puji Rahayu; Muslimatul Aina; Andriani Kusuma
JURNAL AKUNTANSI DAN INVESTASI Vol 7, No 2 (2022): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35835/aktiva.v7i2.1656

Abstract

The statement of cash flows is a summary of cash inflows and cash outflows which in its financial format are divided into groups of operating activities, investing activities and financing activities. The cash flow statement provides information that enables users to evaluate changes in a bank's net assets, financial structure and ability to influence the amount and timing of cash flows in order to adapt to changing circumstances and opportunities.This type of research is descriptive qualitative, namely collecting data. The purpose of this study is to determine the financial performance of Food & Beverage Tbk companies during 2017-2020. The method used is ratio analysis, where the ratios used in this study are the ratio of operating cash flows, the ratio of operating cash flows to interest, the ratio of capital expenditures, the ratio of total debt, and the ratio of cash flows to net income. There are 5 companies that are used as a cash flow ratio analysis, namely PT. Tiga Pilar Sejahtera Food Tbk, PT. Delta Djakarta Tbk, PT. Mayora Indah Tbk, PT. Nippon Indosari Corpindo Tbk, and PT. Ultra Jaya Milk Industry & Trading Company Tbk.
PERILAKU AKUNTAN DALAM PROSES PENYUSUNAN LAPORAN KEUANGAN Nur Anisah
Aktiva : Jurnal Akuntansi dan Investasi Vol 7, No 2 (2022): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v7i2.1616

Abstract

     Sikap merupakan sarana dalam mewujudkan perilaku, yang mana sikap merupakan hal yang mencakup semua kecenderungan yang bermanfaat maupun tidak dari tujuan manusia, objek, ide dan situasi yang ada. Penelitian ini bertujuan untuk mengetahui bagaimana sikap dalam etika proses penyusunan laporan keuangan pada PT BPR Bank Jombang Perseroda. Metode penelitian yang digunakan yaitu metode kualitatif deskriptif dengan menjelaskan secara mendalam terkait dengan sikap dalam etika proses penyusunan laporan keuangan di PT BPR Bank Jombang Perseroda. Teknik pengumpulan data dalam penelitian ini menggunakan observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa para akuntan di PT BPR Bank Jombang Perseroda menunjukkan sikap afektif positif terhadap etika proses penyusunan laporan keuangan perusahaan. Para akuntan menunjukkan sikap afektif positif seperti perasaan senang, merasa perlu, merasa penting untuk menerapkan suatu etika dalam proses penyusunan laporan keuangan perusahaan. Seperti menyusun laporan dengan berlandaskan etika seorang akuntan, berdasarkan standar keuangan perusahaan, maupun menyusun laporan dengan memperhatikan tugas antar karyawan.

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