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INDONESIA
CAHAYA AKTIVA
Published by Politeknik Cahaya Surya
ISSN : 2302240X     EISSN : 27235343     DOI : 10.47047
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Jurnal CAHAYA AKTIVA berfokus pada hasil penelitian dalam bidang ilmu ekonomi, bisnis dan Akntansi, dengan pembahasan yang mendalam dalam penelitian baru dan pembaharuan yang berdampak pada pengembangan keilmuan serta berkontribusi dalam peningkatan Khasanah ilmu pengetahuan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 49 Documents
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Restrukturisasi Buyback Saham Tanpa RUPS Berbasis Return, Abnormal, TVA Bagi Bank BUMN Dea Tachta Almira; Eny Agustin Nur Aeni; Feni Krismawati Fauziah; Kharisma Novita Sari; Mimah Mutamimah
CAHAYA AKTIVA Vol 10, No 2 (2020): SEPTEMBER 2020
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v10i2.94

Abstract

Penelitian ini dilatarbelakangi oleh adanya restrukturisasi buyback saham yang dikeluarkan oleh Otoritas Jasa Keuangan (OJK) sebagai salah satu langkah perbaikan ekonomi khusunya dengan adanya gejolak harga saham di Bursa Efek Indonesia. Adanya upaya buyback saham yang dilakukan, berdampak pada beberapa variabel saham yang lain, diantaranya return, abnormal return, dan trading volume activity. Penelitian ini membahas Bank BUMN (Badan Usaha Milik Negara) yang memiliki keunggulan salah satunya dekat dengan masyarakat serta mendapatkan tingkat kepercayaan yang cukup tinggi di masyarakat, selain itu Bank BUMN juga dijadikan sebagai jembatan bagi pemerintah kepada masyarakat untuk menjaga kestabilan perekonomian disaat terjadi gejolak ekonomi. Tujuan dari penelitian ini adalah untuk menguji perbedaan return saham, abnormal return, dan trading volume activity pada Bank BUMN sebelum dan sesudah dilakukannya restrukturisasi buyback saham. Metode analisis data yang digunakan dalam penelitian ini ialah uji normalitas, uji homogenitas, uji beda dua sampel bebas dan uji hipotesis. Hasil penelitian membuktikan bahwa pada variabel return saham dan abnormal return Bank BUMN tidak terdapat perbedaan yang signifikan sebelum dan sesudah dikeluarkannya kebijakan restrukturisasi buyback saham, sedangkan pada variabel trading volume activity Bank BUMN terdapat perbedaan yang signifikan sebelum dan sesudah dikeluarkannya kebijakan restrukturisasi buyback saham.Kata Kunci: Restrukturisasi, Buyback Saham, Bank BUMN
ANALISIS SELISIH BIAYA PRODUKSI PAKAN TERNAK PADA KUD KARYA BHAKTI NGANCAR Riyantini Riyantini; Budiono Budiono; Wahyu Suhardono
CAHAYA AKTIVA Vol 9, No 1 (2019): MARET 2019
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v9i1.76

Abstract

Analysis of the difference in production costs consists of an analysis of raw material costs, direct labor costs, and factory overhead costs. The results of this difference analysis can be used as a guideline for decision making in corporate management by comparing the results of the analysis of differences in standard production costs with actual production costs.KUD Karya Bhakti Ngancar is a cooperative that has several work units, one of which is the animal feed production unit. The method used by the author is quantitative descriptive which aims to describe the nature of something that has taken place in the event and examine the causes or symptoms that occur in the company.Based on the results of research in 2017 can be seen the following results: Difference in cost of raw materials for pulses and pellets of Rp 62,400  causes of differences in raw material costs is the actual price of raw materials is greater than the price of standard raw materials. The difference in direct labor costs amounting to Rp 1,996,800 causes the difference in direct labor costs because labor rates are actually lower than standard labor rates. Difference in factory overhead costs of Rp 1,332,864, the cause of this difference is the determination of standard prices that are higher than the actual overhead needs. Keyword: Variance Analysis, Cost of Production
Peranan Ketahanan Ekonomi Desa Bagi Ketahanan Desa Mas Wibowo Andoko
CAHAYA AKTIVA Vol 11, No 1 (2021): MARET 2021
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v11i1.126

Abstract

Penetapan Harga Jual dengan Metode Cost Plus Pricing Menggunakan Pendekatan Full Costing Pada UD. Dzaky Alam Food Tahun 2019 Sigit Wisnu Setya Bhirawa; Lailatul Fitriah
CAHAYA AKTIVA Vol 10, No 2 (2020): SEPTEMBER 2020
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v10i2.89

Abstract

Each company generally aims to earn profits, especially manufacturing companies, and this profit is obtained from sales activities and the company can compete in the market. For this reason, the calculation of the cost of goods manufactured in determining the selling price of the product is very important because if the company does not calculate the cost of goods manufactured correctly, the company will experience problems in determining the selling price. The purpose of this study is to analyze the calculation of the cost of goods manufactured using the full costing method and the calculation of the selling price using the cost plus pricing method and whether the calculation of the cost of goods manufactured affects the determination of the selling price. The method used in this research is quantitative descriptive analysis. The results of this study indicate that the calculation of the cost of goods manufactured using the full costing method and the calculation of the selling price using the cost plus pricing method obtained different results, namely lower than the company's calculations. The lower the cost of goods manufactured, the lower the selling price. It is hoped that the company will apply the cost plus pricing method with a full costing approach in determining the selling price, because it is felt that this method is more appropriate than the method used by the previous company so that the company can compete in the market and can develop more.Keywords: Cost of Production, Selling Price, Full Costing, Cost Plus Pricing.
Evaluasi Penerapan Sistem Akuntansi Penggajian Karyawan Dalam Mendukung Efektifitas Pengendalian Internal (Studi Kasus Pada PT Sutrajaya Indahtama Tanggulangin Sidoarjo) Yanira Cahya Sari; Sigit Puji Winarko
CAHAYA AKTIVA Vol 10, No 2 (2020): SEPTEMBER 2020
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v10i2.93

Abstract

This research has a background on the importance of implementing a good payroll accounting system in a company. Because payroll is a routine expenditure and a considerable expenditure by the company. The objectives in this research are (1) To determine the implementation of employee payroll accounting information system at PT Sutrajaya Indahtama Tanggulangin Sidoarjo (2) To evaluate the implementation of payroll accounting information systems at PT Sutrajaya Indahtama Tanggulangin Sidoarjo, it can support internal control. This research uses a qualitative approach by descriptive methods. Data sources used are primary and secondary data. The procedure of collecting data in this research was using observation, interview, and documentation. The result of this research indicates that the implementation of the payroll accounting system in supporting the effectiveness of internal control at PT Sutrajaya Indahtama is good, but there are still multiple task among the personnel function, time recording function, salary register function, and accounting functions that performed by one function, namely the personnel function.Keyword: Payroll Accounting System, Internal Control
PENGARUH EARNING PER SHARE DAN DIVIDEND PER SHARE TERHADAP HARGA SAHAM PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Pada Perusahaan yang Terdaftar di Indeks LQ 45 Periode 2013-2016) Tri Yuwono; Subagyo Subagyo; Andrea Gideon
CAHAYA AKTIVA Vol 9, No 1 (2019): MARET 2019
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v9i1.77

Abstract

This study aims to examine the influence of earning pershare and dividend per share,to the stock price. Thestock price coefficient is measured by the result of regression slope between cummulative abnormal return and unexpected earnings. The population of this study are companies that are listed on LQ 45 Index in 2013-2016. Based on purposive sampling method, the total obtained samples are 17 companies.The source of data are taken from annual reports of companies that are listed on Indonesia stock exchange in 2013-2016. The data analysis method is using multiple linear regression with SPSS 16. software application.The result of this study found that earning per share and devidend per share have significant positive effect to the stock price coefficient partially or simultaneously.Keywords : earning per share, dividend per share, LQ45 index, stock price.
Penerapan Metode Forecast Dalam Menentukan Anggaran Penjualan Pada PT Kediri Tani Sejahtera Nurin Eva
CAHAYA AKTIVA Vol 11, No 1 (2021): MARET 2021
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v11i1.127

Abstract

Penelitian ini dilakukan pada PT Kediri Tani Sejahtera yang terletak di Desa Wonosari Kecamatan Pagu Kabupaten Kediri. Jenis riset yang digunakan merupakan expost facto dengan pendekatan kuantitatif . Tata cara pengumpulan informasi memakai metode observasi , interview , serta dokumentasi . Ada pula tata cara yang digunakan buat memastikan anggaran penjualan merupakan tata cara moment serta least square . Kesimpulan hasil penetian ini merupakan saat sebelum memakai tata cara nilai Standart kesalahan forecast sebesar 51.509.238,36 tetapi sehabis digunakannya tatacara moment serta tata cara least square tata cara nilai Standart kesalahan forecast lebih rendah ialah sebesar 49 . 515 . 524 , 32 . Perhitungan anggaran penjualan dengan tata cara moment serta least square buat 2016 sebesar Rp 8.328.584.909,20 dengan jumlah pupuk yang di produksi sebesar 6.700.390,11 Kg. Adapun anggaran penjualan untuk tahun 2017 sebesar Rp 8.532.445.727,40 dengan jumlah pupuk yang di produksi sebesar 6.864.397,21 Kg. Dengan menggunakan metode moment dan metode least square untuk menentukan anggaran penjualan maka ketepatan dalam menganggarkan penjualan lebih akurat .Berdasarkan simpulan hasil penelitian ini, disarankan perusaahan menggunakan metode dalam menentukan anggaran penjualan pe-rusahaan. Dengan digunakannya metode maka memudahkan perusahaan dalam menentukan anggaran penjualan. Perusahaan dapat menggunakan analisis trend dengan metode moment dan metode least square. Perusahaan dapat memilih salah satu metode tersebut karena ke dua metode tersebut menghasilkan nilai yang sama jika diterapkan dalam menghitung anggaran penjualan. Namun sebaiknya perusahaan menggunakan metode least square karena penghitungan dengan menggunakan metode least square lebih mudah jika dibandingkan dengan metode moment. Keywords: Forecast, Anggaran Penjualan
Implementasi Strategi Promosi Penjualan dalam Perspektif Integrated Marketing Communication (IMC) pada Produk Sampoerna di Masa Pandemi Covid-19 (Studi Kasus pada Sampoerna Retail Community (SRC) Hikmah Mart Rayon Ngancar Kediri) Mega Alfiyah Khasanah; Dhiyan Septa Wihara; Amat Pintu Batu
CAHAYA AKTIVA Vol 10, No 2 (2020): SEPTEMBER 2020
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v10i2.83

Abstract

One indicator of a successful company is how its strategy to increase sales. PT HM Sampoerna, one of the cigarette producers in Indonesia, has carried out a unique strategy during the co-19 pandemic. The purpose of this study is to determine the application and factors that support the success of sales promotion strategies in the perspective of Integrated Marketing Communication on Sampoerna products during the covid-19 pandemic. This type of descriptive qualitative research was taken to obtain information from 3 informants namely owner of SRC Hikmah Mart, Ngancar sales coordinator and consumers. In addition, a qualitative approach is expected to reveal the extent of the implementation of the strategy. The validity and reliability of this study uses source triangulation. Data analysis techniques in this study consisted of 3 stages, namely: data reduction, data presentation, and drawing conclusions. The results showed that one of SRC Hikmah Mart's strategies was to enable delivery order services, provide facilities for covid prevention, and routine monitoring through social media by sales. So that Sampoerna cigarette products do not experience a significant decrease. High stress levels, lots of free time and the assumption that cigarettes consumed are determinants of social class and income. So the tendency for smoking is greater, because consumers continue to smoke even though the type of cigarettes purchased is cigarettes whose price is cheaper than before the co-19 pandemic.Keywords: Promotion Strategy, Sampoerna Products, Pandemic Covid-19, Sampoerna Retail Communities (SRC)
ANALISIS PERHITUNGAN METODE COST PLUS PRICING DALAM MENENTUKAN HARGA JUAL RUMAH PADA PT. PURNI MEKAR PERKASA JAYA Rudi Hermanto; Subagyo Subagyo; Mas Wibowo Andoko
CAHAYA AKTIVA Vol 8, No 2 (2018): SEPTEMBER 2018
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v8i2.73

Abstract

This study aims to determine the calculation of the cost plus pricing method in determining the selling price of houses at PT. Purni Mekar Perkasa Jaya. So that it is expected that the results of this study can contribute to the company and become a consideration especially in taking policy. Data analysis techniques in this study using Quantitative Descriptive Analysis. The object of this research is PT. Purni Mekar Perkasa Jaya is engaged in housing developers.The results of this study indicate the calculation of the cost plus pricing method in determining the selling price of a house at PT. Purni Mekar Perkasa Jaya experienced a difference in the difference from the calculation of the company method. Due to the difference in costing from the start and some costs that are not taken into account in the preparation of the cost of production, namely office costs and building depreciation costs. Determination of selling prices that are less comprehensive and result in some costs that have not been included in determining the selling price, namely sales fees and general and administrative costs. Keywords: Cost Plus Pricing, House Selling Prices.

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