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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 5 Documents
 1 
Search results for , issue "Vol 9, No 2 (2024): AKTIVA" : 5 Documents clear
PENGARUH RASIO LIKUIDITAS DAN PENGUNGKAPAN INFORMASI LINGKUNGAN TERHADAP HARGA SAHAM: STUDI PADA SEKTOR PROPERTI DAN REAL ESTATE DI INDONESIA Azhima, Sheva Nuura
Aktiva : Jurnal Akuntansi dan Investasi Vol 9, No 2 (2024): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v9i2.2319

Abstract

ABSTRACTThis study aims to investigate the impact of liquidity ratios and environmental information disclosure on the stock prices of property and real estate companies in Indonesia. The research employs a quantitative approach and uses secondary data from annual reports and sustainability reports of companies for the period 2022-2023. Data analysis was conducted using SmartPLS to examine the relationships between variables. The results show that neither liquidity ratios nor environmental information disclosure have a significant impact on stock prices, with path coefficients of -0.455 and 0.265, and T-statistics of 1.166 and 0.869, respectively. These findings suggest that factors such as financial stability and environmental transparency may not be strong enough to influence investor perceptions and stock prices in the context of the property and real estate market in Indonesia. This research highlights the need for company management to balance environmental disclosure and financial considerations to maintain investor confidence.Keywords: liquidity ratios; environmental information disclosure; stock prices ABSTRAKPenelitian ini bertujuan untuk menyelidiki pengaruh rasio likuiditas dan pengungkapan informasi lingkungan terhadap harga saham perusahaan properti dan real estate di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif serta data sekunder dari laporan tahunan dan laporan keberlanjutan perusahaan untuk periode 2022-2023. Analisis data dilakukan menggunakan SmartPLS untuk menguji hubungan antara variabel. Hasil penelitian menunjukkan bahwa baik rasio likuiditas maupun pengungkapan informasi lingkungan tidak memiliki pengaruh signifikan terhadap harga saham, dengan path coefficient masing-masing -0,455 dan 0,265 serta T-statistic 1,166 dan 0,869. Temuan ini mengindikasikan bahwa faktor-faktor seperti stabilitas keuangan dan transparansi lingkungan mungkin tidak cukup kuat untuk mempengaruhi persepsi investor dan harga saham dalam konteks pasar properti dan real estate di Indonesia. Penelitian ini menyoroti perlunya manajemen perusahaan untuk menyeimbangkan antara pengungkapan lingkungan dan pertimbangan keuangan untuk menjaga kepercayaan investor.Kata kunci: rasio likuiditas; pengungkapan informasi lingkungan; harga saham
ANALISIS DUPONT SYSTEM DALAM MENGUKUR KINERJA KEUANGAN PERUSAHAAN PADA PT KERETA API INDONESIA (PERSERO) L. Tobing, Vargo Christian; Simatupang, Eva Malina
Aktiva : Jurnal Akuntansi dan Investasi Vol 9, No 2 (2024): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v9i2.2482

Abstract

To understand the financial performance of PT KAI (Persero) and the factors influencing it through financial statement analysis using the DuPont System method. This study uses descriptive research, with secondary data sources collected through documentation of PT KAI (Persero) 's Financial Statements. The results of the analysis show that the Return on Equity (ROE) of PT Kereta Api Indonesia (Persero) fluctuated during the period, with a significant increase in 2019 but a decrease in 2020 due to the COVID-19 pandemic. The DuPont System analysis shows that the decrease in ROE is caused by a decrease in profit margin and asset turnover. Therefore, the company needs to take steps to improve its financial performance, such as increasing operational efficiency, optimizing asset utilization, and diversifying products or services. This research is expected to provide useful input for the management of PT Kereta Api Indonesia (Persero) in making strategic decisions to improve the company's financial performance. 
PENGELOLAAN BUMDES WISATA PESISIR MADURA DALAM MENINGKATKAN PENDAPATAN ASLI DESA SEBAGAI STABILITAS EKONOMI DESA Angraini, Merie Satya; Sula, Atik Emilia; Rohmania, Rohmania
Aktiva : Jurnal Akuntansi dan Investasi Vol 9, No 2 (2024): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v9i2.2275

Abstract

Penelitian ini bertujuan mengetahui pengelolaan BUMDES objek wisata pesisir pulau Madura dan mengetahui kontribusi BUMDES terhadap PADes sebagai stabilitas ekonomi. Jenis penelitian kualitatif, informan dalam penelitian ini adalah kepala desa dan pengelolaan BUMDES. Teknik pengumpulan data, wawancara. Teknik analisis deskriptif kualitatif. Hasil penelitian menunjukkan Pengelolaan BUMDES dibidang wisata pesisir di Madura dengan analisis prinsip pengelolaan BUMDES yaitu pengelolaan objek wisata pesisir ini sudah terjalin kerjasamaa yang sangatlah koorparatif atau secara bersama. Partisipasi masyarakat dalam pengelolaan BUMDES belum maksimal disebabkan sebuah politik saat pemilihan kepala desa. Hal tersebut terjadilah emansipasi yang mengakibatkan pada tingkat social masyarakat menjadi kurang. Kepedulian masyarakat terhadap keterbukaan (transparansi) informasi BUMDES sangatlah tidak ada, maka hanya sebatas sampai di desa dan pengelola BUMDES saja untuk pengelolaannya. Akuntabiitas atau tanggung jawab yang tinggi bagi pengelola BUMDES merupakan suatu beban perasaan malu yang akan di bawa ketika tidak bertanggung jawab. Sehingga Kepedulian untuk pengembangan dan kesejahteraan objek wisata pesisir desa ini hanya dari para kalangan pemuda dan tokoh masyarakat. Setiap desa belum bisa membuat standart pada Perdes untu kontribusi BUMDES ke PADes, karena setiap Desa memiliki Persdes yang berbeda-beda. Tapi seluruh desa yang memiliki BUMDES di bidang Pariwisata Pesisir sudah mampu memberikan kontribusi terhadap desanya masing-masing. Kata Kunci: Pengelolaan, BUMDES, Wisata Pesisir, Madura, Pendapatan Asli Desa, dan Stabilitas Ekonomi Desa
Analisis Pada Pelaku Bisnis Dalam Rekrutmen Karyawan Marketing Digital Di Kabupaten Sumenep Norsain, Norsain; Pranata, Mohammad Firlie
Aktiva : Jurnal Akuntansi dan Investasi Vol 9, No 2 (2024): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v9i2.2486

Abstract

Indonesia has entered the digitalization era, people are starting to trade digitally. The online market is increasingly becoming a big hope for quick profits, shifts from convenience stores to online stores are commonplace for business actors. This is a challenge for businesses to find human resources who can operate computers or can make sales online or what is known as digital marketing. Digital marketing is expected to be able to promote existing products in a business in the digital world with the ability to master the digital market. Sumenep is a city that is geographically located on the eastern tip of Madura Island. Business actors in Sumenep are starting to move towards the online market, which requires digital marketing in their business ventures. The results of the discussion show that it can be concluded from the interviewees that 75% of the business actors in Sumenep Regency are dealing with the online market by retaining old employees and conducting training, while the other 25% is by recruiting new employees.
PENGARUH KUALITAS PRODUK, RELATIONSHIP QUALITY, BRAND EXPERIENCE DENGAN KEPERCAYAAN SEBAGAI VARIABEL INTERVENING TERHADAP KEPUTUSAN PEMBELIAN PADA BUTIK RESAARE SUMENEP Fatikasari, Sheila Rizky; Zakki, Nurdody
Aktiva : Jurnal Akuntansi dan Investasi Vol 9, No 2 (2024): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v9i2.2488

Abstract

Resaare Boutique is a self-manufacturing boutique using its own premium quality brand that is ready to use and consumers can order according to their needs and desires. The purpose of this research is to research and analyze the influence of product quality, relationship quality, brand experience and trust as intervening variables on purchasing decisions. This type of research is quantitative research, with the population being the people of Sumenep. The sampling technique in this research uses purposive sampling, namely determining the sample according to criteria, namely customers/consumers of Resaare Boutique. Data collection was carried out using questionnaires and observations. The data analysis used is Descriptive Statistical Test, Research Instrument Analysis, Classical Assumption Test, Multiple Linear Regression Test, and Hypothesis Testing. The results of this research show that the variables Product Quality, Relationship Quality, Brand Experience have a significant effect on Trust. The Trust variable has a significant effect on Purchasing Decisions. The variables Product Quality, Relationship Quality, Brand Experience have a significant effect on Purchasing Decisions. And the mediation results show that the mediating variable Trust can mediate the influence of Product Quality, Relationship Quality, Brand Experience on Purchasing Decisions

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