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FINANCIAL : JURNAL AKUNTANSI

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Published by Sekolah Tinggi Ilmu Ekonomi Sultan Agung

ISSN : 25024574 EISSN : 26862581 DOI : 10.37403

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal ini memuat hasil penelitian bidang ilmu ekonomi Akuntansi yang akan diterbitkan secara reguler setiap 6 bulan sekali yaitu pada bulan Juni dan Desember dengan memilih karya ilmiah terbaik dan layak dimuat. Jurnal ini dikelola oleh tim dosen akuntansi.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 10 Documents

Search results for , issue "Vol 5, No 1 (2019): Juni" : 10 Documents clear

PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN SUB SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Tio Friska Simanjuntak; Yansen Siahaan; Ady Inrawan; Supitriyani Supitriyani
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

The aim of this research are to determine: 1. The description of leverage, profitability, dividend policy and firm value. 2. The effect of leverage and profitability on firm value either simultaneously or partially. 3. The ability of dividend policy to moderated leverage and profitability relationship with firm value at Sub Sector Property and Real Estate on The Indonesia Stock Exchange partially. The result of the research can be summarized as follows: 1. Leverage, profitability, dividend policy and firm value has decreased. 2. The results of multiple linear regression test without moderating is known that leverage and profitability has a positive effect on firm value. 3. The results of multiple linear regression test with moderating variable is known that dividend policy weakens the relationship of leverage with firm value, while dividend policy strengthens the relationship of profitability with firm value. 4. The results of the first hypothesis test can be concluded that leverage and profitability have significant effect on firm value either simultaneously and partially. 5. The second hypothesis test results can be concluded that partially dividend policy can moderate but has no significant relationship of leverage with firm value while dividend policy can moderate has significant relationship of profitability with firm value. This research suggest that company should manage assets efficiently, increase company profit, and increase dividend distribution so that firm value will also increase. Keywords: Leverage, Profitability, Dividend Policy and Firm Value

ANALISIS LEVERAGE DAN AKTIVITAS DALAM MENGENDALIKAN PROFITABILITAS PADA PT ASTRA OTOPARTS, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA Deby Rizki Amanda Lubis; Jubi Jubi; Ady Inrawan; Ernest Grace
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

The purpose of this research to know: 1. The description of leverage, activity and profitability at PT Astra Otoparts, Tbk which are listed on the Indonesia Stock Exchange. 2. What factors are cause profitability at PT Astra Otoparts, Tbk which are listed on the Indonesia Stock Exchange tend to decline. This research was conducted using Qualitative Descriptive Analysis and Inductive Analysis. This research was conducted based on secondary data from company financial statements obtained from the Indonesia Stock Exchange. The results of the study can be concluded that: 1. Leverage as measured by Debt to Assets Ratio (DAR) fluctuates and tends to increase. 2. Activities measured by Working Capital Turnover (WCT) fluctuate and tend to increase. 3. Profitability as measured by fluctuating Return On Assets (ROA) tends to decrease. 4. Factors that cause decreased profitability are increased business debt, increased inventory and increased cost of goods sold so that the resulting profit decreases. The results of the study suggest: 1. It is best if the company needs to review the use of corporate debt in financing its activities by carrying out control of accounts receivable and strict supervision and evaluation periodically, so that the risk of such debts can be minimized. 2. It is better for the company to pay more attention to the management of supplies effectively and efficiently so as to produce increased sales. Effective inventory management also needs to pay attention to inventory storage so as not to overload, both obsolete inventory and unsold inventory. 3. It is better for the company to pay more attention to using its assets to generate high sales accompanied by an increase in profit after tax owned by the company to produce good profits. On the other hand the company must also consider the level of operating expenses so as not to over-pressure profits. Keywords: Leverage, Activity, and Profitability

PENGARUH PROFITABILITAS DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PT JAYA KONSTRUKSI MANGGALA PRATAMA, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA Riska Andriani; Jubi Jubi; Ady Inrawan; Christine Dewi Nainggolan
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

The Purpose of this research is to describe profitability, corporate social responsibility and firm value and to know influence of profitability and corporate social responsibility to firm value at PT Jaya Konstruksi Manggala Pratama, Tbk listed in Indonesia Stock Exchange. The research was using qualitative and quantitative desriptive analysis. The data collection was using documentation. The analysis techniques used are multiple linear regression, correlation coeffient, coefficient of determination, F test and t test.The result of the research are 1. The average of profitability (return on assets) tends to increase, the average of corporate social responsibility (NH Approach) tends to increase, and the average of firm value (price to book value) tends to incrase. 2. The results of multiple linier regression is known that profitability has a negative effect, while corporate social responsibility has a positive effect on the firm value. 3. The results of the analysis of the correlation coefficient and correlation of determination can be concluded that the relationship between profitability and corporate social responsibility to firm value is very high and only a few are influenced by other variables not explained in this study. 4. The results of testing hypotheses can be concluded that profitability has a significant negative effect and corporate social responsibility has a significant positive effect on firm value.As for suggestions from this research are important for the company to maintain the stability of return on assets, NH Approach and price to book valueKeywords: Profitability, Corporate Social Responsibility, and Firm Value

ANALISIS LIKUIDITAS, SOLVABILITAS DAN AKTIVITAS DALAM MENGENDALIKAN PROFITABILITAS PADA PT INDOMOBIL SUKSES INTERNASIONAL, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA Rizki Kurniawan; Yansen Siahaan; Ady Inrawan; Ernest Grace
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

The purpose of this research is to description of liquidity, solvability, activity and profitability and to know what factors cause the profitability of PT Indomobil Sukses Internasional, Tbk which are listed on the Indonesia Stock Exchange tend to decrease. The research was using qualitative desriptive analysis. The data collection was using documentation. The analysis techniques used are qualitative descriptive analysis methods and inductive analysis.The result of this research are Current Ratio (CR) tends to decrease, Debt to Asset Ratio (DAR) tends to increase,Total Asset Turn Over (TATO) tends to decrease and Return on Assets (ROA) tends to decrease. The factors that cause decreased profitability are receivables, inventories, payables, long-term bank loans that are due soon, bank debt and sales.The suggestion of this research is that it is better to issue new debt, namely long-term debt used to pay off short-term debt, consider continuing or stopping the segment of commercial vehicle sales and passengers with certain product brands that experience continuous losses, managing inventory to increase sales.Keywords: Liquidity, Solvability, Activity and Profitability

PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Wisnu Wardana; Jubi Jubi; Ady Inrawan; Musa Fernando Silaen
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

The results of this study can be summarized as follows, the average CTO tends to decrease, the average RTO tends to increase, the average ITO tends to decrease and the average ROA tends to decrease. The results of testing multiple linear regression are known that Cash Turnover and Inventory Turnover have a positive effect while Accounts Receivable has a negative effect on profitability in Automotive and Component Sub-Sector Companies listed on the Indonesia Stock Exchange. The correlation coefficient test results have a low relationship between Cash Turnover, Accounts Receivable Turnover and Inventory Turnover with profitability. While the coefficient of determination (R Square) states profitability is influenced by Cash Turnover, Accounts Receivable Turnover and Inventory Turnover. Cash Turnover, Receivable Turnover and Inventory Turnover have no significant effect on profitability partially. Cash Turnover, Receivable Turnover and Inventory Turnover have no significant effect on profitability simultaneously The suggestions for company in this research is that companies should optimize asset management, companies should maintain and improve cash turnover, accounts receivable turnover and inventory turnover in order to increase company profits Keywords: Cash Turnover, Receivable Turnover, Inventory Turnover and Profitability

ANALISIS PERBANDINGAN KINERJA KEUANGAN PT MULTISTRADA ARAH SARANA, Tbk DAN PT GOODYEAR INDONESIA, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN MENGGUNAKAN METODE DU PONT SYSTEM Rizki Fadilla Nasution; Jubi Jubi; Ady Inrawan; Astuti Astuti
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

The purpose of this research are : 1. to find out the financial performance of PT Multistrada Arah Sarana, Tbk and PT Goodyear Indonesia, Tbk listed on the Indonesia Stock Exchange using the Du Pont System Method. 2. to find out what factors cause differences in the financial performance of PT PT Multistrada Arah Sarana, Tbk and PT Goodyear Indonesia, Tbk listed on the Indonesia Stock Exchange using the Du Pont System Method. The author's research was conducted using qualitative descriptive analysis techniques, comparative analysis techniques and inductive analysis techniques.This result of this research be conclused as 1. The financial performance of PT Multistrada Arah Sarana, Tbk is said to be unfavorable because of the company’s ability to profit from sales, assets and equity decreases. 3. Factors that cause the differences between the two companies are the high cost of goods sold and the cost that cause losses to the company, accumulated invenory that reduces sales and company profits, the high total assets of total equity and increased share capital and additional capital causes companies to be unable restore equity.The results of the analysis suggest that both companies are expected to further increase sales and reduce costs that are detrimental to the company in order to be able to increase profits. Keywords: Analysis of Du Pont Sytem, Net Profit Margin, Asset Turnover, Return On Asset, EquityMultiplier, Return On Equity and Financial Performance.

PENGARUH BIAYA PRODUKSI DAN BIAYA PEMASARAN TERHADAP LABA PERUSAHAAN PADA PT PP LONDON SUMATERA INDONESIA,TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA Irpan Januarsah; Jubi Jubi; Ady Inrawan; Debi Eka Putri
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

The purpose of this research is to know the description of production costs, marketing costs and profit of the company as well as the influence of the image of the production costs, marketing costs against earnings the company PT PP London Sumatra Indonesia Tbk, which is listed on the stock The Effect Of Indonesia. The research was conducted using a descriptive analysis of the qualitative and Quantitative Descriptive Analysis. This research was conducted based on secondary data from the consolidated statements of comprehensive income statement PT PP London Sumatra Indonesia Tbk obtained from Indonesia stock exchange.Research results can be concluded that, the image production costs and marketing costs tend to rise while the company's earnings are likely to decline. Linear regression results the production costs and marketing costs are insignificant negative effect against the profits of the company at PT PP London Sumatra Indonesia Tbk. correlation coefficient test results and the determination of the production costs and marketing costs with profit the company has a very strong relationship and production costs and marketing costs affect the profit of 67.1% the rest is explained by other factors not included in the regression model. Test results showed that the hypothesis H0 is accepted which means production costs and marketing costs take effect is not significantly to profit either simultaneously or partial.Advice that can be given is the company should use the full costing method to determine the value of the production cost, charge transport and rent to the buyer to lower marketing costs and profit responsibility for controlling production costs and marketing costs. Keyword: Production Costs, Marketing Costs and Profits of the Company

ANALISIS PEMBERIAN PINJAMAN, KREDIT BERMASALAH DAN SISA HASIL USAHA PADA KOPDIT CU MANDIRI TEBING TINGGI Mezbah Theresyah Nababan; Jubi Jubi; Ady Inrawan; Astuti Astuti
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

The purpose of this research are: (1) To know out the granting of loans, non-performing loans and trade output remaind of Mandiri Credit Union Tebing Tinggi. (2) To find out the factors that led to the granting of loans, bad debt and the rest of the results of the effort are experiencing fluctuations every year of Mandiri Credit Union Tebing Tinggi. This research was used with qualitative descriptive analysis methods and inductive analysis. Data sources used in this research are primary and secondary data. Data collection is done by interview and documentation methods.Based on the results of the analysis of the research, it can be concluded that the fluctuating loan development tends to increase, the fluctuating development of non-performing loans tends to increase and the fluctuations in the remaining operating results tend to decrease.The results of the analysis suggest that the Mandiri Tebing Tinggi Credit Union Credit Union does not make it difficult for members to borrow and the procedures provided are not complicated, the loan interest is not too large so that members are not bored to make borrowing transactions, Mandiri Tebing Tinggi Credit Union Credit Union should approach the incoming members. into Non-Performing Loans, providing solutions to members who have difficulty paying their obligations, preferably the Mandiri Tebing Tinggi Credit Union Credit Union minimizes costs and reduces borrowing capital so that cooperatives are not burdened with loan interest costs and other operational costs. Keywords: The Granting Of Loans , Non-Performing Loans and Trade Output Remaind (SHU)

PENGARUH STRUKTUR MODAL, AKTIVITAS DAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Reza Kurniawan Sitorus; Yansen Siahaan; Elly Susanti; Khairul Azwar
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

This research results can be concluded as follows, average LTDER and ROA tend to decrease while the average TATO and working capital tend to increase, the results of multiple linear regression testing revealed that the capital structure, activities and working capital have a positive effect on profitability, the correlation coefficient test results have a strong relationship between capital structure, activities, working capital with profitability. While the coefficient of determination (R Square) states that profitability is influenced by capital structure, activities and working capital dan the research hypothesis H0 is rejected, meaning that the capital structure, working capital, activities and significant effect on profitability. The suggestions for company in this research is that companies optimize debt management so that the debt that has been turned into corporate capital can be maximized, optimize inventory to increase sales, further improve the management of working capital so that capital can be used optimally to increase profits, the company more maximize asset management so that there is no accumulation of funds that will result in more optimal profit. Keywords: Capital Structure, Activities, Working Capital and Profitability

PENGARUH LEVERAGE, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PT JAKARTA SETIABUDI INTERNASIONAL, TBK. YANG TERDAFTAR DI BURSA EFEK INDONESIA Virya Shanti; Liper Siregar; Ady Inrawan; Sepbeariska Manurung
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

The purpose of this research are to find out the description of leverage, profitability, dividend policy and company value and to determine the effect of leverage, profitability, and dividend policy on the value of the company both simultaneously and partially at PT Jakarta Setiabudi Internasional, Tbk. registered on the Indonesian Stock Exchange. This research was conducted using qualitative descriptive analysis methods and quantitative descriptive analysis. The method used to analyze the data in this study is the classical assumption test, multiple linier regression analysis, the correlation coefficient, coefficient of determination, and hypothesis test (F test and t test). Testing is performed using the SPSS Version 20 software program.The results of the research can be summarized of follows: 1) Leverage and profitability fluctuate and tend to decline while dividend policies and corporate values fluctuate and tend to increase 2) Regression results indicate that there is a positive influence between leverage, profitability, dividend policy on the value company at PT Jakarta Setiabudi Internasional, Tbk. registered on the Indonesian Stock Exchange.Suggestions from this research are companies should make efficient use of costs and use equity effectively to increase sales so that profits increase and profitability will also increase. Companies should also pay attention to debt management, profitability and company dividend policies. Keywords: Leverage, Profitability, Dividend Policy, and Company Value

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Contact Name
Acai Sudirman

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acaivenly@stiesultanagung.ac.id

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Jl. Surabaya No. 19 Pematangsiantar

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Kota pematangsiantar,

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INDONESIA