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Jurnal Aktiva : Riset Akutansi dan Keuangan
Published by Universitas Nusa Putra
ISSN : 26863618     EISSN : 26861054     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Akuntansi Keuangan, Akuntansi Manajemen, Sistem Informasi Akuntansi, Audit, Etika Akuntansi Profesional, Akuntansi Perpajakan, Akuntansi Sektor Publik, Pendidikan Akuntansi dan Perbankan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 100 Documents
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Analisis Rasio Profitabilitas dan Rasio Keuangan Sebagai Dasar Penilaian Kinerja Keuangan Pada PT. Indofarma (Persero) Tbk Periode Maret 2014-2018 Fernawati, Amelia Fernawati
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 1 No 3 (2020): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v2i1.50

Abstract

This study aims to determine the financial performance of PT Indofarma (Persero) Tbk in the period March 2014-2018 seen based on profitability ratios and activity ratios as well as performance appraisals based on Kasmir industry standards (2015). Using descriptive research methods. The object of research is the financial statements of PT Indofarma (Persero) Tbk. The type of data used in this study is secondary data. Data collection techniques in this research is to use the literature method. According to James C. Van Home in Kasmir (2015: 104) financial ratios are indices that connect two accounting numbers and are obtained by dividing one number by another. The results of this study indicate that the Company in terms of profit margins can be said to be healthy, because the Company's average profit margin of 31.5% is above the industry standard. Meanwhile, when viewed from the Company's net profit margin, return on investment, and return on equity it can be said to be unhealthy, because it is below the industry standard. While based on the activity ratio, the Company has not been able to manage its assets. This can be seen from the highest average working capital turnover of only 2.66 times which is below the industry standard. While the lowest average total assets turnover was 0.13 times which is below the industry standard. Then the Company's activity ratio is declared unhealthy. In addition, the Company's performance based on profitability ratios improved although it was still below the industry standard. Whereas according to the activity ratio the Company's performance has decreased and the calculation results are below the industry standard.
PENGARUH PENGELOLAAN KEUANGAN TERHADAP KEHARMONISAN RUMAH TANGGA Ranti Nurdiansari
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 1 No 3 (2020): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v2i1.51

Abstract

This research aims to determine the effect of household financial management on household harmony. As for the background of this writing due to the increasing number of divorces that occur especially in sukabumi where one of the causes is economic factor. In a family there are many problems that occur these problems occur due to several factors one of which is financial factor.problems that occur due to financial can be caused by excess or lack of ability to manage finances so that expenses exceed income.in collecting data researcherused qualitative methods that emphazise the depth of data obtained by researcher with interviewing techniques using snowball sampling.the result of this research is that the ability in financial management will affect the welfare and harmony of the family.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN BATU BARA DI BURSA EFEK INDONESIA (BEI) PERIODE 2017-2018 Rina, Eneng
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 2 No 2 (2020): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v2i3.52

Abstract

This research is to examine the effect of financial performance on the share price of coal mining companies on the Indonesia Stock Exchange for the 2017-2018 period. The independent variable here is financial performance by the Return On Asset (ROA) and Dividend Payout Ratio (DPR) variables, while the dependent variable is the stock price. Sample screening using purposive sampling. Data analysis used multiple linear regression analysis using SPSS. The result is that the partial ala (t test) of ROA and DPR does not have a significant effect on stock prices. Meanwhile, the simultaneous style (f test) shows that ROA and DPR have an effect on stock prices.
PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM (Studi Kasus pada Perusahaan Property & Realestate Sub Sektor Kontruksi dan Bangunan yang Terdaftar di Bursa Efek Indonesia) Apriani, Rizki
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 2 No 1 (2020): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v2i2.55

Abstract

This study is aimed at fulfilling college assignments and to understand how the influence of financial ratios on stock prices in construction and building sector real estate companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2019 period. By using financial ratios such as profitability, liquidity and solvency ratios. The financial ratios studied are Current Ratio (CR), Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Operating Profit Margin (OPM), as independent variables and stock prices as dependent variable. In this study we as researchers used as many as 8 samples of companies listed on the Indonesian stock exchange. The data used is quantitative data on annual financial statements of companies listed on the Indonesian stock exchange (IDX). This study uses multiple linear regression analysis using the SPSS program. The results of this research that we obtain show that the independent variable has a significant effect on the dependent variable.
Pengaruh Motivasi Belajar dengan Teman Sebaya pada Minat untuk Melanjutkan Pendidikan ke Perguruan Tinggi pada Siswa dan Siswi SMKN 1 Bojonggenteng indah, indah purnamasari
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 2 No 1 (2020): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v2i2.57

Abstract

This study aims to determine whether learning motivation and peers affect class XII students of SMKN 1 Bojonggenteng class 2019/2020 to continue to college. The data collection process was carried out by means of a questionnaire, while the data analysis used multiple regression analysis. From the results of this study, it can be seen that: (1) learning motivation has a positive effect on interest in continuing to study, (2) peers have a positive effect on interest in continuing college, (3) learning motivation, and peers have a positive effect on interest in continuing to study. higher education.
ANALISIS KINERJA KEUANGAN PADA PT ASTRA AGRO LESTARI TBK DITINJAU DARI PROFITABILITAS DAN LIKUIDITAS (Studi Empiris pada Perusahaan yang Terdaftar dalam Bursa Efek Indonesia) Alawiyah, Ucu Tuti Alawiyah
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 2 No 2 (2020): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v2i3.59

Abstract

In a company must have a financial report. It is used to assess there is no gain or loss in carrying out company activities. The financial performance of a company can be accessed by using 4 tools, including analysis of financial statements of profitability ratios and liquidity ratios. The purpose of this study is to determine whether the presentation of the company's financial statements is in accordance with PSAK No.1 (Revised 2009), to determine the performance of company profitability and liquidity performance. The method used is quantitative descriptive analysis, by analyzing the company's financial performance data from 2013 to 2017 using financial ratio analysis.
Analisis Strategi Mempertahankan dan Mengembangkan Bisnis di Tengah Pandemi COVID-19 Serta Mengetahui Dampak Perkembangan dan Pertumbuhan COVID-19 di Indonesia Neng Frida
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 2 No 2 (2020): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v2i3.61

Abstract

The increase in cases caused by COVID-19 is very detrimental for all schools, such as restaurants, cinemas, cafes, tourism, trade and investment. In addition, the Corona Virus is very detrimental to all people, both middle, upper and lower classes because the businesses they run have suffered considerable losses during the pandemic and many layoffs or who know layoffs so that the number of unemployed causes poverty, the greatest impact is felt is the economy other than the economy and education is threatened, as well as in terms of the health of the cases affected by COVID-19 which has caused PSBB to never finish, thus hampering economic growth in exports, imports So that it becomes a concern for all people who maintain health and hygiene by keeping their distance when in a crowd and using masks and complying with health protocols so that the widespread reduction of spread. This is because it affects the sustainability of the economy which causes the economy to decline due to its awareness. Slowing economic growth, weakening market prices, weakening income and disrupting productivity. For all sectors, both from the trade sector or MSMEs, a change is needed to maintain a business by switching to E-Commers who trade using social media networks that rely on the internet. The research method used in this research is qualitative analysis with exploratory steps with participatory observation techniques. The results of the research on survival strategy recommendations for MSMEs are in the form of trading electronically, doing digital marketing, making product improvements and adding services as well as establishing and optimizing marketing customer relationships. The results of research are important to be carried out by business people and it is hoped that business people will always be responsive and adapt to environmental changes in order to survive.
Analisa Perpanjangan Restrukturisasi Kredit Terhadap Likuiditas Perbankan Sebelum dan Sesudah Pandemi Covid 19 Sarikuswati, Silvia
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 2 No 2 (2020): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v2i3.62

Abstract

Banking is a financial intermediary institution that collects funds from the public in the form of deposits and distributes them to the public in the form of credit or other forms. The very rapid spread of the Covid 19 outbreak resulted in disruptions to banking performance and financial system stability. Responding to this, the government made a credit relaxation policy through credit restructuring for debtors affected by Covid 19. This study aims to determine how the impact or effect of credit restructuring on banking liquidity before and after the Covid 19 pandemic. This study uses a comparative descriptive method with an assessment. quantitative, by collecting data to calculate liquidity ratios taken from financial reports that have been listed on the Indonesia Stock Exchange (IDX). Financial reports taken are the 3rd Quarter of 2019 before the pandemic appears and the 3rd Quarter of 2020 when the pandemic occurs. The results of this study indicate that from 10 samples of data obtained from financial reports by calculating the liquidity ratio, it shows that the average banking company still has the ability to fulfill its obligations during this pandemic, even though the credit restructuring is extended.
Analisis Dampak Pandemi COVID-19 Terhadap Harga Saham PT Garuda Indonesia Persero (Tbk) Sintia Emawati Pasaribu; Sintia Elmawati Pasaribu
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 2 No 1 (2020): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v2i2.67

Abstract

The COVID-19 pandemic is called a virus that is transmitted from living things to other living things that can cause death. This virus first appeared in Wuhan in December 2019 and spread to Indonesia and was announced on March 2, 2020, this event is very influential on companies in Indonesia including PT Garuda Indonesia Tbk. From the lockdown system where the government closes all access in and out of a region or country, so that the COVID-19 pandemic has a negative impact on the share price of PT Garuda Indonesia Tbk, because this company is an Indonesian international airline which means flight transportation between regions other areas. PT Garuda Indonesia is making efforts to maintain the company's share price in the current pandemic condition, namely by optimizing operations in order to align supply with market demand through initiative steps. This study aims to analyze the impact of the COVID-19 pandemic event on PT. Garuda Indonesia Tbk by knowing the average share price of this company in the 30 days before and 30 days after the announcement of the first confirmed case of COVID-19 in Indonesia. The results of this study indicate that there is a significant decrease in the share price of PT. Garuda Indonesia in the 30 day period following the announcement of the first COVID-19 case in Indonesia compared to the 30 day period prior to the announcement.
PENGARUH KUALITAS PELAYANAN DAN KEDISIPLINAN PEGAWAI TERHADAP KEPUASAN NASABAH BANK BTPN SYARIAH Mardianti, Artie; Hasna Nabila, Ajeng
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 3 No 1 (2021): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v3i1.69

Abstract

Sharia national pension savings bank (BTPNS) is a company that provides financial products and services to people who are mengarh or pre-prosperous. Therefore, it is very necessary that BTPNS will foster discipline and provide the best service class for employees in their performance for underprivileged people. The purpose of this study is to understand whether employee discipline and service have a major impact on customer satisfaction levels. In this study, using a quantitative method with a research population of 2022 people who became BTPNS customers in the Cisarua area, Bogor Regency, with a sample of 100 customers. The results of the observation stated that the level of service and discipline had a very positive and relevant impact on customer satisfaction. This is confirmed from the results of hypothesis testing which states the relevant numbers of the two independent variables that help the hypothesis.

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