cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Siti Mudawanah
Contact Email
lppmstieltm@gmail.com
Phone
+6281389092566
Journal Mail Official
lppmstieltm@gmail.com
Editorial Address
https://ejurnal.latansamashiro.ac.id/index.php/JSAB/about/editorialTeam
Location
Kab. lebak,
Banten
INDONESIA
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Published by Universitas La Tansa Mashiro
ISSN : 23376112     EISSN : 28072804     DOI : http://dx.doi.org/10.55171
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Studia Akuntansi dan Bisnis diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi (STIE) La Tansa Mashiro. Jurnal ini merupakan gabungan dari Jurnal Program Sarjana dengan nama StakeholderS (ISSN 1978-0648) dan Jurnal Program Pascasarjana dengan nama Gaung (ISSN 2089-1253). Sejak Volume I Nomor 1 April 2013, sebagai terbitan perdana, berkala ini berganti nama menjadi Jurnal Studia Akuntansi dan Bisnis. Frekuensi terbit yakni tiga kali setahun yaitu bulan April, Agustus, dan Desember. Jurnal Studia Akuntansi dan Bisnis memiliki fokus dan ruang lingkup : Ilmu akuntansi Ilmu manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 108 Documents
 4   5   6   7   8 
PENGARUH RETURN ON EQUITY DAN EARNING PER SHARE TERHADAP DIVIDEN PAYOUT RATIO PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Rudiyanto Rudiyanto; Mike Mega Rahayu; Aditia Firmansah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 8, No 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v8i1.570

Abstract

This study aims to find out ROE and EPS can affect the House of Representatives in LQ 45 companies listed on the Indonesia Stock Exchange (IDX). The method used in this research is quantitative descriptive research method. The population used is all LQ 45 companies listed on the Indonesia Stofck Exchange (IDX) using purposive sampling method. Collecting data obtained through secondary data. Data analysis techniques used in this study are Classical Assumption Test consisting of (Data Normality Test, Multicollonierity Test, Heterocedasticity Test, and Autocorrelation Test), Multiple Linear Regression Analysis Test, Correlation Analysis Test, Determination Coefficient Test, and Hypothesis Test consisting of Test T statistics and Test Statistics f.Research results from SPSS version 20 shows the results of multiple linear regression analysis stating Y = 4.863 + 0.903 X1 + 0.055 X2 means that each additional value of Rp. 1 ROE can increase the DPR by 0.903 and each additional value of Rp. 1 EPS can increase the DPR by 0.055. The results showed that testing the partial correlation of ROE variables with the DPR has a value of 0.026 indicating a low relationship and EPS variables with the DPR has a value of 0.092 indicating a very low relationship and simultaneous correlation testing of ROE and EPS variables with the DPR has a close value of 0.438 shows enough connection. The test results of the coefficient of determination have a value of 19.2% which means that it can be seen that the DPR is influenced by 19.2% and the remaining 70.8% is influenced by other variables. According to the t-test result of 2.989 t table 2.005 H1 is accepted by having a significant value of 0.004 0.05 H0 is rejected meaning that ROE has a significant influence on the DPR and the t test result is 2.549 t table 2.005 H1 is accepted by having a significant value of 0.014 0.05 H0 is rejected meaning EPS has a significant influence on the DPR. The result of the f test shows that the count of 6.163 ftabel 3.18 H1 is accepted by having a significance value of 0.004 0.05 H0 rejected meaning that ROE and EPS have a significant influence on the DPR.
PENGARUH CURRENT RATIO, DEBT RATIO, DAN TOTAL ASSET TURNOVER RATIO TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Edi sutanto; Yeti Atun
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 8, No 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v8i2.593

Abstract

Each company aims to profit and maintain the continuity of the company. When the company is unable to maintain financial performance stability, then the company will experience financial distress financial problems. financial ditress marked by negative operating profit of the company for two consecutive years and this occurred in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2018. This research was conducted with the aim of knowing the influence of current ratio, debt ratio and total asset turnover ratio on financial distress to Manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2017-2018 both partially and simultaneously.The research method used in this study is quantitative research method and descriptive research, the population of this research is all manufaktur companies listed on the Indonesia Stock Exchange (IDX) period 2017-2018 which is as many as 117 companies. Research sample of 59 companies with financial report data 2017-2018 with 181 research data. Sample techniques use purposive sampling. Data analysis techniques use descriptive statistics and logistics regression analysis with processing techniques using SPSS 20. It concluded that the results of the determination coefficient using nagelkerke's R Square amounted to 29.9% and the hypothetical test results of this study were either partially and simultaneously current ratio, debt ratio and total asset turnover ratio influential and significant to financial distress. Advice for the company, by improving the performance of the company to avoid financial distress. For other researchers, it is recommended to add free variables other than current ratio, debt ratio and total asset turnover ratio to things that may affect financial distress.
PENGARUH LIKUIDITAS, PROFITABILITAS DAN PERTUMBUHAN PENJUALAN TERHADAP MODAL KERJA PADA PERUSAHAAN PT. UNILEVER INDONESIA Tbk. Sri Intan Purnama
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 7, No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v7i1.584

Abstract

The research objective was to study the effect of liquidity, profitability and sales growth of the working capital at PT. Unilever Indonesia Tbk.The study was conducted on the financial statements issued every quarter from the first quarter of 2009 until the second quarter of 2016. Thirty financial statements have been used as the sample was selected using a sampling technique that is boring sampling nonprobabilitas. The data have been processed by the regression procedure. The results showed the following: (1) Found effect of liquidity to working capital, (2) did not find the effect of profitability to working capital, (3) did not find the effect of growth in sales to working capital, (4) found the effect of liquidity, profitability and sales growth jointly to working capital.Finally, the conclusion of this research is that partially proved that there are significant liquidity to working capital but profitability and sales growth there is no effect on working capital. While simultaneously liquidity, profitability and sales growth there is an influence on the working capital. It further showed that the liquidity, profitability and sales growth can simultaneously be a consideration in strategic planning to improve working capital management in the institution studied.
PENGARUH FREE CASH FLOW DAN RETURN ON ASSET TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN LQ45 Herlina Herlina; Edi Sutanto; Shinta Cahyani
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i2.577

Abstract

This study examines the effect of free cash flow and return on assets on dividend policy in LQ45 companies in 2013-2017. This goal is to find out whether there is an influence between free cash flow and return on assets on dividend policy. The analysis technique used is multiple linear regression analysis.Based on data from the t test that X1 from the regression results shows t count of 2.135 and the value of t table 2.01174 the significance level is 0.038. This result shows the value of t count (2.135) t table value (2.01174) with a significance value of 0.038 which means it is smaller than 0.05, it can be concluded that partially free cash flow has a positive effect on dividend policy in LQ45 companies in 2013-2017. Then H0 is rejected and H1 is accepted.And X2 from the regression results show t count of 1.556 and t table value of 2.01174 significance level of 0.126. These results indicate the value of t count (1.556) t table value (2.01174) with a significance value of 0.126 which means greater than 0.05 partial return on assets does not have a positive effect on dividend policy in LQ45 companies in 2013-2017. Then H0 is accepted and H2 is rejected.Taken together, the f test is 42,047 and the F value of table 3.19 is a significance level of 0,000. This result shows the value of F count (42,047) the value of F table (3.19) with a significance value of 0,000 which means it is smaller than the significance value of 0.05, it can be concluded simultaneously free cash flow and return on assets have a positive and significant effect on dividend policy. Then H0 is rejected and H3 is accepted.The results of this study indicate that free cash flow has a positive effect on dividend policy, and return on assets does not affect dividend policy. 
ANALISIS EARNING PER SHARE (EPS) DAN ECONOMIC VALUE ADDED (EVA) TERHADAP RETURN SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI Siti Mudawanah; Desi Nuraini
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 8, No 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v8i1.571

Abstract

The purpose of this study was to determine the effect of Earning Per Share (EPS) and Economic Value Added (EVA) on Stock Returns on food and beverage companies listed on the Indonesia Stock Exchange (BEI).The methodology used in this study is quantitative because the research data in the form of numbers and analysis using statistics. And the method of data collection in this research is done through secondary data collection and literature study. In this study, researchers used food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period as research objects. And the population and sample of this research are 11 companies listed on the Indonesia Stock Exchange (BEI).The hypothesis of this study is to describe whether or not there is an influence between Earning Per Share (EPS) and Economic Value Added (EVA) on stock returns either partially or simultaneously. And the results concluded that partial Earning Per Share (EPS) and Economic Value Added (EVA) had no effect on stock returns, and simultaneously Earning Per Share (EPS) and Economic Value Added (EVA) had no effect on stock returns on food and beverage companies period 2014-2018
PENGARUH SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH DAN BIMBINGAN TEKNIS KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN LEBAK Taufiqurrohman Taufiqurrohman; Ita Puspita
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 8, No 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v8i2.594

Abstract

This This study aims to analyze the effect of the Regional Financial Management Information System and Financial Technical Guidance on the Quality of the Lebak Regency Regional Government Financial Statements for the period 2012-2016. Because of an increase in opinion from the Financial Supervisory Agency from the previous year. This is an interesting phenomenon that occurs in Lebak Regency.The method of research conducted by the author is a quantitative method. Respondents in this study were all financial administration officials (PPK), expenditure treasurers, revenue treasurers and regional financial management information system operators in 30 regional organizations at the level of Agency / Service in Lebak Regency, amounting to 99 respondents. Data retrieval is done by using a sample non probability sampling in the form of purposive sampling. Data obtained 94 respondents from 99 questionnaires distributed. The data obtained were analyzed using the SPSS version 22.0 program. Data analysis techniques used to test the hypothesis using the Classic Assumption Test formula, Multiple Linear Regression Analysis, Correlation Coefficient, Determination, Regression Coefficient Test together (f test) and Partial Regression Coefficient Test (t test).The results of data analysis obtained from 94 respondents, obtained values in the equation Y = 1.711 + 0.213X1 + 0.715X2 and adjusted R square (R2) of 0.843 or 84% of the variables X1 and X2. From the description above, it can be concluded that the Regional Financial Management Information System and Financial Technical Guidance influence and significantly affect the Quality of Local Government Financial Reports in Lebak Regency.
PENGARUH DEVIDEND PER SHARE (DPS) DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM PADA PERUSAHAAN INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Sri Intan Purnama; Muhamad Nur
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 8, No 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v8i2.589

Abstract

This study aims to determine the effect of Devidend Per Share (DPS) And Return On Equity (ROE) Against Stock Price. This research use sample Company Indeks LQ45 year 2010-2016 Devidend Per Share (DPS), Return On Equity (ROE) and Stock Price are measured by looking at the financial statements of companies that are listed on the Indonesia Stock Exchange (IDX) for 2010-2016 period.Population in this research as many as 45 companies that listed in Indonesia Stock Exchange (IDX) period 2010-2016. After the selection by Purposive Sampling method in the population, there are 11 companies Indeks LQ45 used as sample. This research uses quantitative method with descriptive approach to know influence between Devidend Per Share (DPS) and Return On Equity (ROE) to Stock Price. Using secondary data and data analysis technique using multiple regression analysis.Based on the results of the study, Devidend Per Share (DPS) has a positive and significant effect on Stock Prices of Indeks LQ45 companies listed in Indonesia Stock Exchange (IDX) year 2010-2016.with positive regression coefficient and t value of 8,342 significant 0,000. And Return On Equity (ROE) have positive and significant effect to stock price of company Indeks LQ45 which listed in Indonesia Stock Exchange (IDX) year 2010-2016 with result of positive regression coefficient value and t value 4,337 significant 0,000.
PENGARUH PEMAHAMAN AKUNTANSI DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAHAN KABUPATEN LEBAK Taufiqurrohman Taufiqurrohman; Siti Mudawanah; Machmud Muthanudin
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i2.579

Abstract

This study aims to determine the effect of accounting understanding and accounting information systems on the quality of financial reports in Lebak regency government. This research uses quantitative methods. The type of data in this study is primary data. The study population was 13 OPDs (Regional Apparatus Organizations) in the Lebak Regency government, using the purposive sampling method. Where the sample used for each OPD was taken 6 people, namely the head of the department and employees / staff of the finance / accounting subdivision, who are technically involved in recording the financial transactions of the Work Unit and the preparation of government financial reporting as respondents totaling 78 samples / respondents.            This study uses multiple linear regression analysis with the IBM SPSS Statistics 20 program. Based on the results of the study, it shows that accounting comprehension partially (X1) has a positive and significant effect on the quality of financial statements (Y), this is evidenced by the value of tcount ttable (2,680 1,994. ) and the significance is smaller than the probability value, namely 0.009 0.05. Partially the Accounting Information System (X2) has a positive and significant effect on the quality of financial statements (Y), this is evidenced by the value of tcount ttable (2.322 1.994) and the significance is smaller than the probability value, namely 0.023 0.05. And simultaneously Accounting Understanding (X1) and Accounting Information Systems (X2) have a significant effect together on the Quality of Financial Statements, this is evidenced by the value of fcount ftabel (9.400 3.14) and the significance is smaller than the probability value which is equal to 0.00 0.05.
PENGARUH AKUNTABILITAS PENGELOLAAN KEUANGAN ALOKASI DANA DESA DAN KELEMBAGAAN DESA TERHADAP PELAYANAN MASYARAKAT DESA CIDADAP KECAMATAN CURUGBITUNG Usep Siswadi; Nurhaini Nurhaini; Evi Jayanti
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i1.572

Abstract

This study aims to examine the variable Accountability of Village Funds Management (X1) and Village Institutions (X2) that can affect the Community Services (Y) of Cidadap Village in Curugbitung District. The method used is descriptive quantitative with a population of Cidadap Village in Curugbitung District totaling 40 people consisting of RT, RW and Community Leaders. The Village Government must produce evidence of the realization of the accountability that becomes the Village Financial Aspect report, this report is the result of a Village Financial Management circulation, or starts from the level of planning, and budgeting, implementing and administering to reporting and taking responsibility for village financial management. The budget allocated from the Regional or Municipal Government to the Village originating from the Budget section of the central and regional financial considerations received by the region or city in order to support all fields in the community in the use of Village Fund Allocation, Techniques using Test Validity, Test Reliability. And Test Prerequisite Research with Classical Assumption Test. The Hypothesis Test consists of Multiple Linear Regression Analysis Test, Determination Coefficient Test, Correlation Analysis Test, and Partial t Test and Simultaneous Test f.Based on the results of research in the First Hypothesis states that the results of the test tcount 5.887 ttable 2.024 H1 received by having a significant value of 0,000 0.05 H0 rejected means that the variable Accountability of Financial Management Village Fund Allocation has a significant effect on Community Services in the Village of Cidadap in Curugbitung District, the Second Hypothesis states that the test results of tcount 4.288 ttable 2.024 H2 Received by having a significant value of 0,000 0.05 H0 is rejected, it means that the Village Institution variable has a significant effect on the Community Service in Cidadap Village in Curugbitung District and the Third Hypothesis states that the results of the f test show that the fcount 33.27 ft. H3 is accepted by having a significance value of 0,000 0.05 H0 rejected meaning that the Village Fund Allocation (X1) and Village Institution (X2) variables have a significant effect on the Village Community Services (Y) in Curugbitung District
PENGARUH NET PROFIT MARGIN (NPM), RETURN ON ASSETS (ROA) DAN RETURN ON EQUITY (ROE) TERHADAP RETURN SAHAM PERUSAHAAN SEKTOR CONSUMER GOODS DI BURSA EFEK INDONESIA (BEI) Nurhaini Nurhaini; Elia Kusumawati
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 8, No 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v8i2.590

Abstract

This study aims to analyze the effect of Net Profit Margin (NPM), Return On Assets (ROA) and Return On Equity (ROE) on the stock returns of consumer goods sector companies on the Indonesia Stock Exchange (BEI) 2014-2019 period. The sample of this study consisted of 9 (nine) consumer goods sector companies on the Indonesia Stock Exchange (BEI) for the 2014-2019 period using purposive sampling as the sampling method.  The data of this study used secondary data and the analysis method used was multiple linear regression analysis using the application of Statistical Product and Service Solution (SPSS) version 22 to test the effect of independent variables on the dependent variable. With the t test to determine the effect partially and the F test to determine the effect simultaneously and the coefficient of determination to determine the ability of independent variables in explaining the dependent variable.  The results of this study indicate that partially Net Profit Margin (NPM) has a significant effect on Stock Returns, this is evidenced by a significance value smaller than the probability value, namely 0.003 0.05 and t count t table (-3.174 2.00758). Partially, Return On Assets (ROA) has no significant effect on Stock Returns, this is evidenced by a significance value greater than the probability value, namely 0.769 0.05 and t count t table (-0,296 2.00758).  Partially, Return on Equity (ROE) has a significant effect on Stock Return, this is evidenced by the significance value is smaller than the probability value, namely 0.002 0.05 and t count t table (3.309 2.00758). And simultaneously Net Profit Margin (NPM), Return On Assets (ROA) and Return On Equity (ROE) have a significant effect on Stock Returns, this is evidenced by a significance value smaller than the probability value, namely 0.012 0.05 and F count   F table (4.298 2.79).

Page 6 of 11 | Total Record : 108

 4   5   6   7   8 

Filter by Year

2013 2025


Reset
Filter By Issues
All Issue Vol 13 No 1 (2025) Vol 12 No 2 (2024) Vol 12 No 1 (2024) Vol 11 No 2 (2023) Vol 11 No 1 (2023) Vol 10, No 2 (2022) Vol 10, No 1 (2022) Vol 9, No 2 (2021) Vol 9, No 1 (2021) Vol 8, No 2 (2020) Vol 8, No 1 (2020) Vol 7, No 2 (2019) Vol 7, No 1 (2019) Vol 6, No 2 (2018) Vol 5, No 1 (2017) Vol 2, No 2 (2014) Vol 2, No 1 (2014) Vol 1 No 3 (2013) Vol 1, No 2 (2013) Vol 1, No 1 (2013) More Issue