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Syaiful Zuhri Harahap
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Gedung Fakultas Ekonomi dan Bisnis, Universitas Labuhanbatu Jln.S.M. Raja No.126 A KM 3.5 Aek Tapa, Bakaran Batu, Rantau Sel., Kabupaten Labuhan Batu, Sumatera Utara 21418
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INDONESIA
JURNAL MANAJEMEN AKUNTANSI (JUMSI)
Published by Universitas Labuhanbatu
ISSN : -     EISSN : 27744221     DOI : 10.36987
Core Subject : Economy,
Economics, Econometrics & Finance
JURNAL MANAJEMEN AKUNTANSI (JUMSI) diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Labuhanbatu secara berkala 4(empat) kali dalam setahun. Setiap edisi memuat 15 artikel ilmiah. JURNAL MANAJEMEN AKUNTANSI (JUMSI) bertujuan menyebarluaskan hasil penelitian di bidang manajemen (akuntansi, sumber daya manusia, keuangan, pemasaran, dan operasional serta ekonomi dan bisnis) kepada para akademisi, praktisi, mahasiswa, dan pihak yang berminat. JURNAL MANAJEMEN AKUNTANSI (JUMSI) menerima kiriman artikel yang ditulis dalam bahasa Indonesia maupun dalam bahasa Inggris.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 32 Documents
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Search results for , issue "Vol 2, No 3: 2022" : 32 Documents clear
Analisis Laporan Keuangan Untuk Menilai Kinerja Perusahaan PT. Telekomunikasi Indonesia Dharma, Budi; Lubis, Aulia Azmi; Hasibuan, Elda Anzeli
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.3722

Abstract

This investigation focuses on PT Telekomunikasi Indonesia, Tbk's financial situation. After looking at the financial statements, financial ratios and the economic value added method (EVA) are used to measure it. The use of the internet and websites related to field research Data can be analyzed using quantitative data analysis. The accompanying ends can be drawn from the information examination in evaluating the monetary presentation of PT Telekomunikasi Indonesia, Tbk: 1) The organization's monetary exhibition, as estimated by proportions like liquidity, dissolvability and generally speaking benefit, obviously shows efficiency. There is still.2) Using the ratio of all positive calculation indicators to economic added value, good company products can also be identified.
Pengaruh Current Ratio Dan Debit To Equity Ratio Terhadap Return On Assset Pada PT. Perkebunan Nusantara IV Periode 2016-2021 Dharma, Budi; Suci, Indriani; Mahfadillah, Aninda
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.3723

Abstract

The purpose of this study was to examine the impact of Current Ratios and target capital Adequacy Ratios on PT’s Return on assets. Nusantara Plantation IV periode 2016-2021. Use of descriptive research methods and statistical analysis with multiple linear regression tests. The results of this study show that 39,1 % has a positive and significant impact on return on assets. Target capital Adequacy has a negative impact on return on assets, which is non significant at 30,3 %. At the same time, the Current ratio and the target capital Adequacy Ratio affect the Return on investment, with a large positive impact of 86,6 %.

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