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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 120 Documents
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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.
PENGARUH ARUS KAS TERHADAP LIKUIDITAS PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BEI Raihana Rohmatillah; Sephira Triwidiastuti; Galib Romadhoni; Arya Prima Nurdiansyah
JURNAL AKUNTANSI DAN INVESTASI Vol 7, No 1 (2022): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35835/aktiva.v7i1.1684

Abstract

This research was conducted with the aim of empirically testing whether or not there is an influence of cash flows from operating activities, cash flows from investing activities and cash flows from financing activities on company liquidity in the consumer goods industry sub-sector which is listed on the IDX (Indonesian Stock Exchange). The data collection method used is documentation. Data analysis techniques using quantitative descriptive analysis. And data collection technique is to use documentation. The results of this study are that partially cash flows from operating activities have no effect on company liquidity while cash flows from investing activities and cash flows from financing activities have an influence on company liquidity. Simultaneously operating cash flow, investment cash flow and funding cash flow have an influence on company liquidity.
PENGARUH INFORMASI AKUNTANSI TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA Andriani Kusuma; Runik Puji Rahayu; Muslimatul Aina; Rika Syahadatina
JURNAL AKUNTANSI DAN INVESTASI Vol 7, No 1 (2022): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35835/aktiva.v7i1.1685

Abstract

The purpose of this study was to determine the effect of accounting information on stock prices of food and beverage sub-sector manufacturing companies on the Indonesia Stock Exchange Transportation Companies Listed on the Indonesia Stock ExchangeThis research is located at the IDX Makassar (Indonesia Stock Exchange) office. The sample selection method in this research is purposive sampling method with a total sample of 5 companies. The data collection techniques collect data on the company's financial statements during the study period. The data analysis method used is multiple regression with the help of SPSS software for windows 25.00. The results showed that 1) Based on the results of data analysis, the coefficient value of ROA, ROE, NPM, and EBIT showed the effect on stock prices simultaneously. 2) Based on the results of data analysis of ROA, ROE, NPM partially significant effect on stock prices, while EBIT has no influence on the stock prices of manufacturing companies in the food and beverage sub-sector on the IDX. 3) The most dominant variable influencing ROA, ROE, NPM and EBIT on the share prices of food and beverage sub-sector manufacturing companies on the IDX is the ROA variable.
ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT PENGAMBILAN KEPUTUSAN MANAJEMEN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Mohaa=mmad Adib Azmi; isroil isroil; Hasun Hasun; Diana Lestari
JURNAL AKUNTANSI DAN INVESTASI Vol 7, No 1 (2022): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35835/aktiva.v7i1.1689

Abstract

This study aims to determine the financial performance of a company by using an analysis of cash flow statements for companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This research uses qualitative and quantitative descriptive research types that aim to describe the conditions that occur in order to see, reveal, and accurately describe the things that are being faced and draw conclusions. The data analysis technique used is the ratio analysis of cash flow statements. The results of the research from calculating cash flow reports and analyzing cash flow statements show that the effectiveness of PT Berlina Tbk's cash flow performance over a period of 5 years (2016-2020) is less effective. Judging from the calculation of cash flow statements, there are more ratios below number 1 which illustrates that the company unable to fulfill its obligations and commitments. This is because during 2014-2016 PT Berlina Tbk has not presented a cash flow report and conducted an analysis of cash flow reports so that the cash flow performance cannot be known earlier for improvement efforts to be made, especially in increasing the company's cash flow.
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.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP INTEGRITAS LAPORAN KEUANGAN Ustman, Ustman Ustman; Febbiyanti, Lia Dwi
Aktiva : Jurnal Akuntansi dan Investasi Vol 8, No 1 (2023): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v8i1.2046

Abstract

Financial reports are a source of information in the form of notes containing financial data of a company for a certain period. Submission or disclosure of the company's financial statements, must be presented with high integrity so that it can be used by report users of financial statements in making decisions. This study aims to determine the effect of company size, leverage, financial distress, and IOS (Investment Opportunity Set) on the integrity of financial statements. This type of research is quantitative research. The population of this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. Sampling in this study used a purposive sampling technique with predetermined criteria. Based on the criteria for sampling, a total sample of 31 companies was obtained. The type and source of data used is from secondary data obtained through the official website of the Indonesia Stock Exchange (IDX). The data analysis technique used is multiple regression using the SPSS Version 26 program as a tool. The results show that partially company size and financial distress have no effect on the integrity of financial statements. Meanwhile, leverage and IOS affect the integrity of financial statements. Simultaneously company size, leverage, financial distress, and IOS affect the integrity of financial reports
KAJIAN PEMAHAMAN AKAD MURABAHAH PADA ANGGOTA KOPERASI SYARIAH Akhir, Khoiriyatul; Sula, Atik Emilia
Aktiva : Jurnal Akuntansi dan Investasi Vol 8, No 1 (2023): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v8i1.2030

Abstract

This study uses a qualitative method with a case study approach. This research aims to find out the understanding of murabahah contracts among members of Islamic Cooperatives. The research was conducted at KSPPS BMT Makin Amin. The research location is at Jalan Jambu Raya No. 79, Housing National Housing, Kamal District, Bangkalan. The data collection method is by conducting in-depth interviews and observing informants related to the research theme. Based on predetermined criteria, 18 informants were obtained, with the disbursement of 16 KSPPS members and 2 people from KSPPS BMT Makin Amin employees. The results of the study show that BMT Makin Amin members who are currently/have done murabahah financing are included in the understanding category. Based on the understanding indicators put forward by Anderson & Krathwohl (2010: 106) the informants in this study were included in the category of disconnection, exemplifying, classifying, summarizing, concluding, and being able to compare. factors that influence members' understanding of murabahah financing at BMT Makin Amin Factors include internal factors and external factors indicating that understanding factors affect the level of understanding of members of murabahah financing. This is because informants can receive or remember an understanding or knowledge previously obtained, then can provide explanations again in a different language. So that the understanding of BMT Makin Amin members on murabahah contracts is also influenced by the factors previously mentioned. 
ANALISIS MANAJEMEN DINASTI DALAM PENGELOLAAN PONDOK PESANTREN DALAM PENYALAHGUNAAN ASET WAKAF DALAM PENYALAHGUNAAN ASET WAKAF PONDOK XXXXX DALAM MENGHADAPI ERA DIGITAL Pranata, Mohammad Firlie; Zakki, Nurdody
Aktiva : Jurnal Akuntansi dan Investasi Vol 8, No 1 (2023): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v8i1.2037

Abstract

Islamic Boarding Schools in managing their waqf for the benefit of the ummah and blessings for their managers. The 2006 National Committee on Governance Policy (KNKG) guidelines explain that every company must ensure that the principles of Good Corporate Governance (GCG) are applied to every aspect of business and at all levels of the company. This article aims to find out about Dynasty Management in the Management of Islamic Boarding Schools in the Misuse of XXXXX Pondok Waqf Assets in facing the Digital Age. The results of the study show that Dynasty Management is very influential and has a major impact on asset misuse, so the need for GCG principles, namely transparency, accountability, responsibility, independence and fairness, is known to improve the land management reporting control system online or digitally as a tool needed by the Executor of Maintenance and Expansion of Waqf Land (P3TW).
ANALISIS RETURN DAN RISK PADA INVESTASI EMAS DAN BITCOIN SEBELUM DAN SAAT COVID-19 Jennifer, Jennifer; Prayogo, Enny
Aktiva : Jurnal Akuntansi dan Investasi Vol 8, No 1 (2023): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v8i1.1303

Abstract

Tujuan dilakukannya penelitian ini adalah untuk mengetahui tingkat return dan tingkat risk yang ditimbulkan dari investasi emas dan bitcoin sebelum dan saat adanya pandemi COVID-19. Data yang digunakan dalam penelitian ini adalah harga dari emas dan bitcoin pada periode Juli 2018 – Oktober 2021. Metode yang digunakan adalah metode penelitian kuantitatif deskriptif dengan pendekatan analisis data sekunder. Dalam penelitian ini menggunakan bantuan SPSS 20 untuk melakukan uji normalitas, uji paired t-test, dan uji Wilcoxon. Hasil dari penelitian ini adalah tidak ditemukannya perbedaan return emas sebelum dan saat COVID-19, adanya perbedaan risk emas sebelum dan saat COVID-19, tidak ditemukannya perbedaan return bitcoin sebelum dan saat COVID-19, tidak ditemukannya perbedaan risk bitcoin sebelum dan saat COVID-19.Kata kunci: return; risk; investasi; emas; bitcoin
ANALISIS GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN Alfian, Nurul; rohmaniyah, rohmaniyah; Amar, Siti Salama; Kusuma, Andriani; Aina, Muslimatul; Fajar, Achmarul
Aktiva : Jurnal Akuntansi dan Investasi Vol 8, No 1 (2023): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v8i1.2043

Abstract

This study aims to analyze the effect of good corporate governance on the company's financial performance. This research is a quantitative research. The data source in this research uses secondary data in the form of financial reports. The population in this study is LQ45 companies for the 2020-2021 period and the sampling technique in this study uses this purposive sampling technique so that the sample is 45 companies. The data analysis technique in this study used multiple linear regression analysis. The results of this study indicate that there is no simultaneous effect of the board of commissioners, board of directors and audit committee on financial performance while partially indicating that among the three variables there is no effect on financial performance.

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