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Muhammad Ridho Al Amin
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Jurnal Akuntansi AKTIVA
Published by Universitas Muhammadiyah Metro
ISSN : 27220281     EISSN : 27220273     DOI : https://doi.org/10.24127
Core Subject : Economy,
Economics, Econometrics & Finance
AKTIVA: Jurnal Akuntansi is a journal that aims to publish articles dedicated to the scientific development of Accounting Studies. Articles can be a result of conceptual thinking, ideas, innovation, creativity, best practices, book reviews and the research that has been done. As for the study of other disciplines that examine topics related to Accounting and Finance such as: Theory and practice of Accounting, Financial Reporting, Taxation, Auditing, Accounting Information System, Financial Institutions etc. As well as the study of accounting studes relevant accounting and finance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 161 Documents
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PENGARUH DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON ASSETS (ROA) PERUSAHAAN CHAROEN POKPHAND INDONESIA Tiur Manurung, Elizabeth; Dhafin, Fadhlan; Riffat Arrazi, Muhammad
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10514

Abstract

This study aims to examine the effect of Debt to Equity Ratio (DER) on Return on Assets (ROA) at PT Charoen Pokphand Indonesia Tbk (CPIN) as part of the company's financial performance analysis. Based on the company's financial statement data from 2022 to 2024 analyzed by simple linear regression using IBM SPSS, it was found that DER had no significant effect on ROA. This shows that although the capital structure consisting of debt and equity can influence the company's financial decisions, its effect on profitability through asset efficiency is not proven to be significant. This study contributes to understanding the relationship between capital structure and firm profitability, and suggests financial managers to focus more on operational efficiency rather than relying solely on changes in funding structure to improve financial performance.
PENGARUH DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM DENGAN DEVIDEND PAYOUT RATIO SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN BATUBARA DI BEI TAHUN 2021-2023 Apriliana, Alhif
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10515

Abstract

Coal prices in 2023 have decreased. The supply chain problems that have begun to be resolved and the high interest rate policy have caused the demand side to be held back, causing coal prices to plummet. The recorded price of coal is 64.85%. Coal has a price of US$ 136.95 per ton at the end of 2023. Stock prices are formed from the supply and demand of a stock, if demand increasesAn increase in stock price typically signals a rise in investor confidence. On the other hand, when stock prices are elevated, it suggests growing trust from both current and potential investors in the company. This research aims to explore the connection between stock prices and the debt-to-equity ratio of firms listed on the Indonesia Stock Exchange between 2021 and 2023, with the dividend payout ratio acting as a moderating variable. Eleven samples representing a total of thirty-four businesses were analysed using SPSS 25.0 in this quantitative study. The results show that DER has a beneficial effect on stock prices, and that DPR helps to moderate this effect. These two findings are supported by the study's findings.
ANALISISIS LAPORAN KONSOLIDASI KEUANGAN TERHADAP EVALUASI KINERJA KEUANGAN PT. SUMBER ALFARIA TRIJAYA TBK MELALUI RASIO PROFITABILITAS PERIODE 2019 – 2023 Anggarda Putra, Alvin; Indra Sholahudin, Muhamad; Fajar, Ichsan; Mbeppa, Yulita; Santoso, Budi
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10517

Abstract

This study aims to evaluate the financial performance of PT. Sumber Alfaria Trijaya Tbk using profitability ratios, namely Return on Assets (ROA) and Return on Equity (ROE), over the 2019–2023 period. The research employs a descriptive quantitative approach utilizing secondary data from the company's financial statements obtained through the Indonesia Stock Exchange. The results indicate that the company's ROA increased from 4.75% in 2019 to 10.17% in 2023, reflecting improved efficiency in asset utilization. However, ROE showed fluctuations, with a decline in 2023 despite increased net profit, indicating the need for more optimal equity management. Overall, although the company's financial performance is relatively good, more effective asset and equity management strategies are required to enhance profitability sustainably.
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN MELALUI RASIO SOLVABILITAS PADA PT. INDORITEL MAKMUR INTERNASIONAL TBK (INDOMARET) TAHUN 2019 – 2023 Anggraeni, Devi; Angraini, Selvi; Nurhaliza, Reza; Putri Biloro, Berlin Anggraeni; Rowesha Citra, Cindy
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10518

Abstract

Financial statement analysis is an essential tool for comprehensively assessing a company's financial performance. This study aims to evaluate the financial performance of PT Indoritel Makmur Internasional Tbk (Indomaret) through solvency ratios during the period from 2019 to 2023. By utilizing ratios such as Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), this research reveals the company's financial stability and its ability to meet long-term obligations. The results of the analysis indicate that despite fluctuations, the company's financial structure remains healthy with efficient debt management. This study recommends that the company exercise caution in financing decisions to maintain financial stability in the future.
PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, DAN ARUS KAS BEBAS TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019-2023) Diva Zahira, Alfina; Tarmizi, M. Irfan
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10519

Abstract

This study aims to examine the effect of Profitability, Managerial Ownership and Free Cash Flow on Earnings Management in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023. The design of this study is associative with a quantitative type. This study uses secondary data. The population used is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling so that 30 companies were selected as research samples. The method used is panel data regression analysis using Eviews 12 software. Determination of the model with chow data and hausman test and using regression equations, coefficients of determination and hypothesis testing. The results of this study indicate that Profitability has a positive and significant effect on Earnings Management, Free Cash Flow has a negative and significant effect on Earnings Management and Managerial Ownership has no effect on Earnings Management
PENGARUH PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI DAN MOTIVASI KERJA TERHADAP KINERJA MANAJERIAL (Survei Pada Perusahaan Manufaktur di Kawasan Industri Pulogadung) Waribu, Leni; Tarmizi, M. Irfan
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10520

Abstract

This research aims to determine the influence of budget participation, organizational commitment, and work motivation on managerial performance. This research was conducted at a manufacturing company in the Pulogadung Industrial Area, using quantitative methods and primary data sources collected through questionnaires. This research applies non-probability sampling techniques with convenience sampling and the Likert scale as the measurement scale. The results of the questionnaire were distributed to 70 respondents and analyzed using the IBM SPSS Statistics 30 software. The results of this research show that these three variables have a positive and significant effect on managerial performance, both partially and simultaneously.
ANALISIS PRAKTIK AKUNTANSI SYARIAH DALAM MANAJEMEN MODAL KERJA UNTUK PENINGKATAN LABA USAHA: STUDI PADA USAHA OCTA LAUNDRY Randina, Nina; Abdul Mutalib, Ahmad; Masyhuri, Masyhuri
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10521

Abstract

This study aims to analyze the practice of sharia accounting in working capital management and its contribution to increasing business profits at Octa Laundry. This study uses a qualitative approach with a case study method. Data were obtained through interviews, observations, and documentation, then analyzed using thematic analysis and triangulation techniques. The results of the study indicate that Octa Laundry has implemented sharia principles such as honesty, transparency, and fairness in working capital management. Although its implementation has not been explicitly documented, these values are reflected in the way the business is managed. This practice also supports business efficiency and contributes to increasing business profits. This study shows that the integration of sharia values in working capital management can be an effective strategy for micro businesses in improving financial performance sustainably
MENGELOLA UANG RAKYAT DENGAN AMANAH: EVALUASI EFEKTIVITAS BELANJA DAERAH DI PEMERINTAH PROVINSI XX Dwi Ramadani, Mutiara; Ayu Utami, Widya; Amelia, Firly; Maulidiyah Lubis, Fitrah; Nasirwan, Nasirwan
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10523

Abstract

Effective regional financial management based on trustworthy values is an important challenge in realizing a government that truly serves the people. Although regional spending continues to increase every year, its impact on public welfare is not always in accordance with the amount of budget spent. This study examines the effectiveness of regional spending in the Government of Province XX using a descriptive quantitative approach, analyzed through budget effectiveness ratios, development trends reflected in the Human Development Index, Poverty Rate, and Unemployment Rate as well as the application of Islamic principles in the form of trustworthy values in fiscal governance. The results of the study indicate that budget effectiveness is generally high, but has experienced a downward trend from year to year. Regional development indicators show a direction of improvement, and in 2023 there will be a significant increase in the application of trustworthy values, especially in pro-people spending allocations. This finding confirms that the combination of technical efficiency and moral integrity in fiscal policy can strengthen accountability and accelerate the achievement of equitable development goals.
ANALISIS TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE CAMEL: STUDI PADA PT BANK MANDIRI DAN PT BANK CENTRAL ASIA TAHUN 2022-2024 Al Amin, Muhammad Ridho; Darmayanti, Elmira Febri; Cahyani, Vanya
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10524

Abstract

The bank is one of the means for the community as a place to save money. The task of the bank is to raise funds and channel customer funds and provide services. This study aims to analyze the level of bank health of the two banks, namely PT Bank Mandiri Tbk and PT Bank Central Asia Tbk using the CAMEL method which includes aspects of Capital, Assets, Management, Earning, and Liquidity. The analysis method used is descriptive qualitative method. The research instrument in this study is in the form of financial statement documents from the two banks. PT Bank Mandiri Tbk and PT Bank Central Asia Tbk in 2022-2024. The results showed that based on calculations using the CAMEL method, the two banks, PT Bank Mandiri Tbk and PT Bank Central Asia Tbk, there were advantages possessed by each bank from the five aspects of CAMEL. Both banks, PT Bank Mandiri Tbk and PT Bank Central Asia Tbk show the health level of the bank with “Healthy” indicators.
ANALISIS PENERAPAN PSAK 216 PADA PT. WIJAYA KARYA BETON TBK.: PABRIK PRODUK BETON LAMPUNG Al Amin, Muhammad Ridho; Hendri, Nedi; Alia Fitri, Resti
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10526

Abstract

This study aims to analyze the application of fixed asset accounting in non-profit entities with a case study at PT. Wijaya Karya Beton Tbk. (Lampung Concrete Product Factory) and evaluate the suitability of the accounting treatment applied based on PSAK 216. The method used in this study is a qualitative method to understand in depth the application of fixed asset accounting. The data collection technique in this study uses technical triangulation, namely researchers collect data through various methods to obtain information from the same source. The data collection techniques used are interviews, observation, and documentation. The data analysis technique uses the Miles and Huberman model by conducting data collection, data reduction, data display, and drawing/verification. The results of this study The appropriate accounting treatment is recognition, measurement at recognition, measurement after recognition, termination and presentation of fixed assets. The accounting treatment of fixed assets that has not been implemented is disclosure.

Page 16 of 17 | Total Record : 161

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