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Akuntansi Prima
Published by Universitas Prima Indonesia
ISSN : 20886136     EISSN : 27219291     DOI : https://doi.org/10.34012/japri
Core Subject : Economy,
Economics, Econometrics & Finance
This journal invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: Finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, Derivatives; Banking; Capital markets in emerging economies
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 139 Documents
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PENGARUH LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PT DELTA DJAKARTA, TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA Rifqah Harahap rifqah
Akuntansi Prima Vol. 4 No. 1 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v4i1.2559

Abstract

Penelitian ini bertujuan untuk mengetahui apakah leverage, profitabilitas dan ukuran perusahaan berpengaruh terhadap nilai perusahaan pada PT Delta Djakarta, Tbk yang terdaftar di Bursa Efek Indonesia secara parsial maupun simultan. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah PT. Delta Djakarta, Tbk, dan sampel pada penelitian ini adalah “Perusahaan PT Delta Djakarta, Tbk yang terdaftar dalam Bursa Efek Indonesia yang mempublikasikan laporan keuangan lengkap secara berturut-turut periode 2009-2018”. Sumber data dalam penelitian ini adalah data sekunder. Pengumpulan data dilakukan dengan metode dokumentasi. Teknik analisis yang digunakan adalah analisis linier berganda, uji hipotesis dan koefisien determinasi. Analsisis dilakukan dengan menggunakan program IBM SPSS statistics versi 22.0. Hasil penelitian menunjukkan secara parsial leverage dan profitabilitas berpengaruh positif dan tidak signifikan terhadap nilai perusahaan, dan ukuran perusahaan berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan. Secara simultan leverage, profitabilitas dan ukuran perusahaan berpengaruh positif dan signifikan terhadap nilai perusahaan. Hasil pengujian koefisien determinasi (Adjusted R Square) sebesar 0,629 atau 62,9%, menunjukkan bahwa tinggi rendahnya perusahaan di pengaruhi leverage, profitabilitas dan ukuran perusahaan sedangkan sisanya dipengaruhi variabel lain.
Analisis Rasio Keuangan APBD untuk Menilai Kinerja Keuangan Daerah Kota Medan Tahun 2016-2020 Anggi Amelia Silitonga Anggi
Akuntansi Prima Vol. 4 No. 1 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v4i1.2614

Abstract

Since the enactment of Law No. 22 of 1999, regarding the implementation ofregional autonomy, there will be a fundamental change in regional financial management. Regional autonomy is the authority possessed by an autonomous region to regulate and manage its people according to their own will based on the aspirations of the community, in accordance with the applicable laws and regulations. To assess the performance of the Regional Government in managing their regional finances, among others, by conducting a financial ratio analysis on the local government's financial statements. This study aims to describe the financial performance of the Medan City Government by using the analysis of the Decentralization Degree Ratio, Regional Financial Dependence Ratio, Original Income Effectiveness Ratio, and PAD Efficiency Ratio. This research is a qualitative descriptive study with the object being studied is data on the Realization Report of the Medan City Regional Revenue and Expenditure Budget for the 2016-2020 Fiscal Year. Data collection methods used, observation, and documentation. The results of the research from 2016-2020 show that the Decentralization Degree Ratio obtained an average of 36.90% (enough), the Regional Financial Dependence Ratio obtained an average of 46.72% (high), the Original Income Effectiveness Ratio obtained an average of 81 .36% (less effective), the PAD Efficiency Ratio obtained an average of 11.79% (Efficient).
KEUANGAN ANALISIS RASIO PROFITABILITAS DAN RASIO SOLVABILITAS DI PT INDOFOD SUKSES MAKMUR TBK TAHUN 2016-2017: ANALISIS RASIO PROFITABILITAS DAN RASIO SOLVABILITAS DI PT INDOFOD SUKSES MAKMUR TBK TAHUN 2016-2017 Budisokhi Ndruru
Akuntansi Prima Vol. 4 No. 1 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v4i1.2626

Abstract

ANALYSIS OF PROFITABILITY RATIO AND SOLVENCY RATIO AT PT INDOFOOD SUKSES MAKMUR TBK IN 2016-2017 PT Indofood Sukses MakmurTbk, is one of the leading instant noodle and processed food companies in Indonesia. One of the ways used to maintain the financial stability of a company is by conducting an analysis and evaluation of the company which later the analysis will maximize relatively little information into broad and accurate information.To find out the financial statements of a company requires analysis and financial ratios. The purpose of this research is to find out the state of financial statements through the financial ratio of its indicative, at PT Indofood SuksesMakmurTbk in 2016 to 2017.The method carried out by researchers is a method of analyzing the ratio of profitability and solvency. The results of this study showed that in 2016 to 2017 PT Indofood Sukses Makmur Tbk was classified as a fairly healthy company because the ratio level was norm
MANAJEMEN KEUANGAN UMKM (USAHA MIKRO KECIL DAN MENENGAH) DI KOTA MEDAN faisal akbar faisal
Akuntansi Prima Vol. 4 No. 1 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v4i1.2627

Abstract

Abstract The ability and knowledge of small businesses to management science is very lacking, especially in the financial sector. Although most of these entrepreneurs have had formal education, not all of them have a financial management background. The purpose of this study was to find out ways to manage finances well by MSME actors (Micro, Small and Medium Enterprises). This study uses a descriptive and qualitative approach by means of documentation. The results obtained are that the first is mastery of financial statements by means of financial management by separating business finance and personal finance, determining the amount of financial percentage, carrying out financial records (bookkeeping), reducing the risk of accounts payable, and controlling the smooth flow of business cash, controlling the smooth flow of cash. business. And the financial reports required by MSMEs are certainly different from the financial reports for large companies. Seeing the complexity and smaller size of the business, the financial statements that need to be prepared become simpler both financial literacy in the form of financial skills as a technique for making decisions in financial management behavior and financial tools as a means used in making financial management decisions.
PENGARUH KUALITAS AUDITOR, KOMITE AUDIT, AUDIT DELAY, AUDIT TENURE TERHADAP KUALITAS AUDIT andy wijaya
Akuntansi Prima Vol. 4 No. 1 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v4i1.2599

Abstract

The purpose of this study is to examine and analyze whether the quality of the auditor, audit committee, audit delay and audit tenure affect audit quality. This study uses a banking population listed on the BEI amounting to 45 banks, and a sample that meets the criteria as many as 43 banks. The technique used to analyze observation data is logistic regression with SPSS 21 application. From the test results, it can be concluded that partially or simultaneously the quality of auditors, audit committees, audit delay and audit tenure does not affect audit quality in the banking sector. The value of Nagelkerke's R Square obtained is 0.065 or 6.5%.
PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI Paskah Ria Sitorus
Akuntansi Prima Vol. 4 No. 2 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

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Abstract

Capital Market Issuers in Indonesia are divided into several sectors. One of them is the food and beverage sector. So far the author has not found a research focusing on food and beverage sector manufacturing companies. The method that researcher used in this study is associative quantitative research. About the collection techniques of the data are carried out by collecting financial statement documents from www.idx.co.id in the period 2015 - 2017. To analysis the data, the researcher use method like multiple linear regression, coefficient of determination, t test, F test. The sample in this study were 18 companies with data consisting of 3 years. The sample selection is done by purposive method. The results showed that the ratio of liquidity, leverage, profitability and company growth have significant effect toward dividend policy in Manufacturing Companies Sector Food and Beverage Listed on the IDX in 2015 - 2017 amounting to 45.3%. The independent variable which have a dominant influence is the leverage variable.
PENGARUH CURRENT RATIO, NET PROFIT MARGIN, DEBT TO EQUITY RATIO, DAN TOTAL ASSET TURNOVER TERHADAP HARGA SAHAM PERUSAHAAN PERTAMBANGAN PERIODE 2018 - 2020 CATHERINE WIJAYA
Akuntansi Prima Vol. 4 No. 2 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

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Abstract

The purpose of this study is to determine the effect of Current Ratio, Net Profit Margin, Debt To Equity Ratio, and Total Asset Turnover on Stock Prices in mining sector companies listed on the Indonesia Stock Exchange in 2018 – 2020. This study is a quantitative study. The population of this research is IDX mining sector companies as many as 47 companies. The research sample used purposive sampling method, so the number of samples was 21 companies. The statistical method used is multiple linear regression analysis. The results showed that partially stated Net Profit Margin, Debt To Equity Ratio, and Total Asset Turnover had an effect on stock prices while the Current Ratio had no effect on stock prices. And also simultaneously states the Current Ratio, Net Profit Margin, Debt To Equity Ratio, and Total Asset Turnover affect the Stock Price. The conclusion of this study is that only Net Profit Margin, Debt To Equity Ratio, and Total Asset Turnover have an effect on share prices in mining sector companies listed on the IDX in 2018 - 2020. Keywords: Current Ratio, Net Profit Margin, Debt to Equity Ratio, Total Asset Turnover, Stock Prices
PENGARUH LIKUIDITAS, PERPUTARAN PERSEDIAAN, PENJUALAN TERHADAP PROFITABILITAS PADA PT.OTO MULTIARTHA PERIODE 2014-2017 Merry Rusida S Merry
Akuntansi Prima Vol. 4 No. 2 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

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Abstract

Penelitian ini bertujuan untuk meneliti pengaruh likuiditas, perputaran persediaan, dan penjualan terhadap profitabilitas pada PT. Oto Multiartha periode 2014-2017. Metode penelitian yang digunakan dalam penelitian ini adalah metode pendekatan kuantitatif, jenis penelitian ini adalah penelitian deskriptif kuantitatif yang bersifat deduktif. Populasi yang digunakan dalam penelitian ini adalah data laporan keuangan bulanan PT. Oto Multiartha pada tahun 2014–2017 dengan sampel sebanyak 48 data. Metode analisis data dalam penelitian ini adalah regresi linier berganda dan uji asumsi klasik. Kesimpulan dari hasil penelitian ini menunjukkan secara simultan likuiditas, perputaran persediaan dan penjualan berpengaruh signifikan terhadap profitabilitas pada PT. Oto Multiartha periode 2014-2017 dengan hasil Fhitung = 5,971 > = Ftabel 2,82. Secara parsial likuiditas berpengaruh negatif dan signifikan terhadap profitabilitas dengan nilai -thitung < -ttabel atau -3,157 < -2,01537, perputaran persediaan tidak berpengaruh dan tidak signifikan terhadap profitabilitas dengan nilai thitung = 0,484 < ttable = 2,01537, penjualan berpengaruh positif dan signifikan terhadap profitabilitas dengan nilai thitung = 2,070 > ttable = 2,01537. Hasil analisis koefisien determinasi diperoleh dari nilai Adjusted R Square sebesar 0,241 artinya 24,1% dari variasi variabel profitabilitas yang dapat dijelaskan oleh variabel independen likuiditas, perputaran persediaan dan penjualan sedangkan sisanya 75,9% dijelaskan oleh variabel bebas lainnya.
ANALISIS PENGARUH INFLASI, BI RATE DAN NILAI TUKAR TERHADAP PERTUMBUHAN PENDAPATAN PERBANKAN DI BEI PERIODE 2017 – 2020 Michelle michelle
Akuntansi Prima Vol. 4 No. 2 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

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Abstract

The purpose of this study to examine and analyze the effect of inflation, BI rate, value exchange andOperating Expenser Operating Income on Revenue Growth Banking on the IDX for the period 2017 - 2022.This search is a descriptive study. The population of this study is all banks listed on the Indonesia StockExchange as many as 45 companies. The research sample used purposixe sampling technique in order toobtain the number of a sample of 27 companies. The statistical method used in regression analysis multiplelinear. The results showed that partially stated inflation and Operating Expenses Operating Income has asignificant effect on growth banking income listed on the IDX for the period 2017 – 2020 while the BI rateand Exchange rate has no effect and is not significant on income growth banks listed on the IDX for theperiod 2017 – 2020. And also simultanaeously state Inflation, Bi rate, Exchange rate and OperatingExpenses Operating Income has an effect sihgnificantly to growth banking revenues listed on the IDX forthe period 2017 – 2020. The conclusion of this study is simultaneously and partially Inflation adn ExpensesOperational Operating Income has a significant effect on growth banking income listed on the IDX for theperiod 2017 – 2020.
Pengaruh Perputaran Total Aset, Likuiditas, Modal kerja, dan Solvabilitas Terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdapat di Bursa Efek Indonesia Periode 2016-2020 Selly Angel Josephine Selly; Mahmuddin Syah Lubis, S.E., M.Si.
Akuntansi Prima Vol. 4 No. 2 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v4i2.3144

Abstract

This research aims to analyze the effect of Total Asset Turnover, Liquidity, Working Capital, and Solvency on Profitability in Manufacturing Companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The method that researcher used in this study is associative quantitative method. The population of this study were 193 manufacturing companies and a sample of 79 data was obtained through purposive sampling with data consisting of 5 years. The results showed that Total Asset Turnover, Liquidity, and Working Capital have significant effect on Profitability in Manufacturing Companies listed on the Indonesia Stock Exchange in 2016-2020. While Solvency has no effect on Profitability in Manufacturing Companies listed on the Indonesia Stock Exchange in 2016-2020. Keywords : Total Asset Turnover, Liquidity, Working Capital, Solvency, Profitability

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