Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Aktiva : Jurnal Akuntansi dan Investasi

jurnal_aktiva
Website

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

1 2 3 4 5

PENGARUH LABA DAN ARUS KAS TERHADAP KONDISI FINANCIAL DISTRESS Hariyanto, Mamang
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 1 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

The company's inability to anticipate global developments by strengthening management fundamentals will lead to a reduction in business volume that ultimately leads to corporate bankruptcy. This study aims to examine the effect of earnings and cash flow on the condition of financial distress in various industry sectors industry and consumer goods industry sector listed in Indonesia Stock Exchange. This study uses secondary data obtained from the company's financial statements for the period of 2013 to 2016 listed on the Indonesia Stock Exchange. Data in 2013, 2014, and 2015, 2016 are used to predict financial distress. The results of this study indicate that earnings and cash flow does not have a significant effect on the financial distress in the various industrial sectors of industry and consumer goods industry sector listed on the Indonesia Stock Exchange either partially or simultaneously. Advice to the next researcher is expected to add other financial ratios as independent variables, because it is possible other financial ratios that are not included in this study affect the condition of financial distress.

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

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.

PENERAPAN METODE ACTIVITY BASED COSTING PADA TARIF LAYANAN RADIOLOGI DAN LABORATORIUM TERHADAP PENDAPATAN RUMAH SAKIT PARU PAMEKASAN -, Sayuri
JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 2 (2016): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

The main goal of the hospital is to provide medical services, nursing, and health services. One example of service is a service of radiology and laboratory unit, where revenue from such services obtained from tariff to be paid by the users of the services radiological examinations. Determination of tariff of service radiology and laboratory examination is a very important decision, because it can affect the profitability of hospitals lung. The purpose of this study to determine the tariff determination and the results of Rumah Sakit Paru Pamekasan revenue using activity-based costing method that influenced rates of radiology and laboratory services. This research uses descriptive data of quantitative and secondary data sources, which depict or describe a phenomenon by describing a number of variables relating to the problems examined. Based on the results of research conducted in the hospital lung Pamekasan shows that of the rate calculation radiology services and laboratory using methods (ABC), when compared according to the regulations the Governor of East Java, the method (ABC) provides greater results, due to the charging of overhead each -masing more detailed product using the driver

NILAI-NILAI ISLAM DALAM UPAYA PENCEGAHAN FRAUD Alfian, Nurul
JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 2 (2016): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

The objective of this paper is to analyze the influence of islamic values to prevent fraud. A literature review on various types of fraud since the early era of Islam were identified and discussed. This research was condusted by comparing the prevention of fraud in general and seen from the perspective of islam with the hope to be an effort to minimize fraud that occurred. This study reveals that fraud led to the rights of recipients being denied, wastage, inefficiency and rampant white collar crime if left unchecked. Hence, the study proposes several treatments in minimizing fraud. Islam promotes just distribution and ethics in any transactions. Those practicing fraud or mismanagement should be penalized and those who are ethical in managing this fund shall be rewarded for their credibility and good value which is to ensure the effectiveness and efficiency of managing those funds for the benefit of the society. And through the Qur’an and Hadith can be a part for Muslimss to be able to avoid the occurance of fraud

PENGARUH SUMBER DAYA MANUSIA BIDANG KEUANGAN DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Syahadatina, Rika; Fitriyana, Ismiatika
JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 1 (2016): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Penelitian ini bertujuan untuk mengetahui pengaruh sumber daya manusia bidang keuangan dan sistem pengendalian internal terhadap kualitas laporan keuangan pemerintah daerah. Keberhasilan suatu entitas bukan hanya dipengaruhi oleh sumber daya manusia yang dimilikinya melainkan kompetensi sumber daya manusia yang dimilikinya. Sistem pengendalian intern adalah proses yang integral pada tindakan dan kegiatan uang dilakukan terus-menerus oleh pimpinan dan seluruh pegawai untuk memberikan keyakinan yang memadai atas tercapainya tujuan organisasi melalui kegiatan yang efektif dan efisien, keandalan pelaporan keuangan, pengamanan asset negara, dan ketaatan terhadap peraturan perundang-undangan. Populasi dalam penelitian ini adalah pegawai atau staff keuangan yang berada di Badan Pengelola Keuangan dan Asset Pemerintah Kabupaten Pamekasan terdiri 42 orang yang terdiri dari 40 orang PNS dan 2 orang tenaga honorer. Teknik sampling dalam penelitian ini adalah sampling purposive, dan alat analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil penelitian ini, secara parsial variabel sumber daya manusia bidang keuangan tidak berpengaruh terhadap kualitas laporan keuangan sedangkan sistem pengendalian internal berpengaruh terhadap kualitas laporan keuangan Sumber daya manusia bidang keuangan dan sistem pengendalian internal berpengaruh secara simultan terhadap kualitas laporan keuangan

PENGARUH MODAL KERJA TERHADAP TINGKAT LIKUIDITAS PADA KPRI “NIAGA” KABUPATEN PAMEKASAN Surya, Citra Larashati
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 1 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Cooperatives are different business entities from other business entities (BUMN and BUMS). Cooperative which is the main goal is the welfare of members. This is different from state-owned and profit-oriented BUMS. For that the cooperative must try to run a useful business by using sember-resources that exist.In running the business, cooperatives can not be separated from financial problems that need special handling in the field of cooperative finance that is working capital management. Judging from the management perspective, working capital is always needed during the business. Thus, business managers pay special attention to the handling of this working capital. On the other hand the amount of working capital is directly related to the level of liquidity of the business concerned. The method of analysis used by the writer is liquidity analysis, correlation analysis, significance test with price critique table r product moment, and regression analysis. Liquidity analysis is intended to determine the company's ability to meet its financial obligations in the short term. The popolation of this study includes all the existing data on KPRI "NIAGA" starting from the history of establishment, organizational structure, financial statements and so on. The sample in this research is analyzing the financial statements for the last five years that is year 2011 until 2015.

PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Amar, Siti Salama; Nurfadila, Diah
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 2 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Estimation of earnings can be done by analyzing the financial statements, namely the form of calculations and interpretations through the financial ratio. Goal of this research conducted by researchers is to provide empirical evidence: (1) to determine the effect of WCTA, DER, TAT, and NPM partially on growth profit (2) to know the effect of WCTA, DER, TAT, and NPM simultaneously to profit growth. This research uses sample determination technique with purposive sampling, the criteria used as follows: (1) Manufacturing company listed in Indonesia Stock Exchange (BEI) in period 2014-2016 (2) Company that publishes complete financial report from period 2014-2016 (3) Companies that use rupiah currency units in the financial statements (4) Companies with net profit in the period 2014-2016. The results of this study are: (1) Working capital to total assets does not significantly influence profit growth, (2) Debt to Equity does not significantly influence profit growth, (3) Total asset turnover does not significantly affect profit growth, (4) Net profit margin has no significant effect to profit growth, (5) Based on F test result (simultaneous) that independent variable that is working capital to total asset, debt to equity ratio, total asset turnover and net profit margin simultaneously have no effect significant to profit growth

ANALISIS PENERAPAN BIAYA RELEVAN DALAM MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA CV PUTRA JAYA GROUP PAMEKASAN Zulfa, Amira; Zandra, Rosy Aprieza Puspita
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 2 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

This study aims to determine the calculation of the relevant costs made by the company in accepting or rejecting special orders and to analyze the applicability of relevant costs on CV Putra Jaya Group. The object of this research is CV Putra Jaya Group which is located at Jl. Prohibition of Badung. This type of research is descriptive quantitative. The data type is quantitative and qualitative data. Source of data obtained from primary data and secondary data. Data collection techniques is by the method of observation, interview, and documentation. From the results of this study shows that the management of CV Putra Jaya Group has a policy in treating special orders that occur by giving a discount of Rp.150.000 per springbed unit and with consideration of the capacity of idle production. Based on the analysis of the relevant cost indicates that the special order offered by Toko Bima Sakti and Toko Dua Bersaudara is acceptable because the company has profit from the Milky Way Rp. 9.338.672 obtained from the relevant revenues of Rp. 28.000.000 with the relevant cost of Rp. 18.661.328, as well as profit from Toko Dua Brothers Rp. 4,804,804.8 obtained from the relevant revenues of Rp. 21.6 million with the relevant fee of Rp. 16.795.195,2.

ANALISIS PENGARUH STOCK SPLIT TERHADAP HARGA SAHAM PADA PERUSAHAAN GO PUBLIC DI BURSA EFEK INDONESIA Suryansyah, Ahmad; Zandra, Rosy Aprieza Puspita; Tamami, Hairut
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 1 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

The stock split action will create a mirage effect for investors, namely investors will feel as if they are more prosperous because they hold more shares. So, stock split is an action that has no economic value. However, many of the stock split events in the capital market indicate that stock split is an important tool in capital market practices. The population in this study is a stock split company which is listed on the Indonesia Stock Exchange (IDX), which number 28 companies. And the sample in this study is 26 companies. The sample collection technique uses purposive sampling technique that is the sample taken based on certain criteria. The analytical tool used in this study is the Paired Sample Test. Based on the results of the study using different tests, there is no significant difference between the relative stock prices before the announcement of the stock split and after the announcement of the stock split.

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

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.

Page 2 of 12 | Total Record : 120

1 2 3 4 5

Filter by Year

2016 2025

Filter By Issues

All Issue Vol 10, No 1 (2025): AKTIVA Vol 9, No 2 (2024): AKTIVA Vol 9, No 1 (2024): AKTIVA Vol 8, No 2 (2023): AKTIVA Vol 8, No 1 (2023): AKTIVA Vol 7, No 2 (2022): AKTIVA Vol 7, No 1 (2022): AKTIVA Vol 6, No 2 (2021): AKTIVA Vol 6, No 1 (2021): AKTIVA Vol 5, No 2 (2020): AKTIVA Vol 5, No 1 (2020): AKTIVA Vol 4, No 2 (2019): AKTIVA Vol 4, No 1 (2019): AKTIVA Vol 3, No 2 (2018): AKTIVA Vol 3, No 1 (2018): AKTIVA Vol 2, No 2 (2017): AKTIVA Vol 2, No 1 (2017): AKTIVA Vol 1, No 2 (2016): AKTIVA Vol 1, No 1 (2016): AKTIVA More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Nurul Alfian

Contact Email
fyanque89@yahoo.com

Phone
-

Journal Mail Official
fyanque89@yahoo.com

Editorial Address
-

Location
Kab. pamekasan,

Jawa timur

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Nurul Alfian

Contact Email fyanque89@yahoo.com

Phone -

Journal Mail Official fyanque89@yahoo.com

Editorial Address -

Location Kab. pamekasan, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Nurul Alfian

Contact Email
fyanque89@yahoo.com

Phone
-

Journal Mail Official
fyanque89@yahoo.com

Editorial Address
-

Location
Kab. pamekasan,

Jawa timur

INDONESIA