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Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470
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INDONESIA
Jurnal Paradigma Akuntansi
Published by Universitas Tarumanagara
ISSN : -     EISSN : 26570033     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan dan bidang akuntansi umum lainnya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 1,367 Documents
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ANALISIS ALOKASI BIAYA OVERHEAD PABRIK ATAS PENENTUAN HARGA POKOK PRODUKSI PADA PT BUMI KENCANA INDUSTRI Handoko, Karina; Rasyid, Ardiansyah
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31259

Abstract

This studie aims to dettermine the effect,of factory overrhead cost allocation, in determning the costt of production at PT. BUMI KENCANA INDUSTRY. This research method is a descriptive quantitative approach. This study intends to analyze the alocation of factor overhed costs in determining the Cost of Production at PT. Bumi Kencana Industry. Researchers used data from 2019-2020 as the year used in the study. The discover in this study, indicate that the allocation of factory overhead costs from PT. Bumi Kencana Industri based on the amount of raw materials is less effective. This is shown in the figures obtained in 2019 which is 86.6% and in 2020, which is 82.46%. In addition, the effectiveness of the BOP allocation also decreased in 2020, indicating a decrease in the effectiveness of the company's activities.
PENGARUH COVID-19, VOLUME PERDAGANGAN, MARKET TO BOOK RATIO DAN KAPITALISASI PASAR TERHADAP RETURN SAHAM Apriani, Dela; Suhendah, Rousilita
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31399

Abstract

This research aims at how the covid-19, trading volume, market to book ratio, and market capitalization toward stock return on sector transportation, telecommunication, and mining listed on the Indonesia Stock Exchange during 2020. The sample was selected using purposive sampling method and the valid data was 140 companies. Data processing techniques using multiple regression analysis and helped by Eviews 10 program and Microsoft Excel 2013. The results of this study indicate that the covid-19, trading volume, and market capitalization have a significant influence on stock return. While market capitalization does not influence stock return. The implication of this study is the need to increase the value of trading volume and market capitalization by maintaining the quality of the company during a pandemic so that it can provide a good signal for investors.
ANALISA PENERAPAN PELAKSANAAN PPH 4 AYAT 2, PPH 21, DAN PPH 23 PT HAWLIR NABILA WidyaPutra, Naufal; Widyasari, Widyasari
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31400

Abstract

This study aims to determine whether the realization of the tax liability of Tax Article 4 Paragraph 2, Tax Article 21 and Tax Article 23 which applies in 2021, and the first quarter of 2022 in PT Hawlir Nabila is in accordance with the applicable law. Samples were taken by interview method with PT Hawlir Nabila as a resource person. This study aims to prove the discipline of PT Hawlir Nabila in cutting, counting, and reporting these three aspects. PT Hawlir Nabila is an entity that operates in the rental and real estate sector so that income from income Tax article 4 paragraph 2 is final, PT Hawlir Nabila also employs employees so that there is an object of income Tax article 21, and PT Hawlir Nabila also uses services from outside the company so that there is an object of Tax article 23. The results of this study prove that PT Hawlir Nabila and the tenant PT Hawlir Nabila have complied with the tax law concerning Tax article 4 paragraph 2, Tax article 21, and Tax article 23 in the in the period from 2021 to the first quarter of 2022. The implication of this research is PT Hawlir Nabila needs to pay attention to the latest tax laws in order to avoid sanctions.
PENGARUH TOTAL ASET TURNOVER, DEBT TO EQUITY RATIO, RETURN ON EQUITY, DAN CURRENT RATIO TERHADAP RETURN SAHAM Renaldo, Renaldo; Iskak, Jamaludin
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31401

Abstract

The purpose of this study is to find out and empirically prove the effect of total asset turnover, debt to equity ratio, return on equity, and current ratio on stock returns in consumer goods companies listed on the Indonesia Stock Exchange (IDX) in the 20182021 research period. The sampling method in this study was purposive sampling with a total sample of 30 data obtained from the financial statements of consumer goods companies opened by the IDX official website. The data processing in this study uses the Eviews version 12 program with the analytical tools used are multicollinearity test, multiple linear regression test, panel data model test, and hypothesis testing. The results showed that total asset turnover had a positive and significant effect on stock returns, but debt to equity ratio, return on equity, and current ratio had no effect on stock returns.
DAMPAK LIKUIDITAS, RISIKO BISNIS, UKURAN PERUSAHAAN, DAN DIVIDEN TERHADAP STUKTUR MODAL PERUSAHAAN JASA NON KEUANGAN Ho, Juan; Lukman, Hendro; Simina, Juni
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31402

Abstract

This research has a purpose to find empirical evidence about whether or not the influence of liquidity, business risk, firm size, and dividend on capital structure. This study used 78 data sample from non-banking service company listed on the Indonesian Stock Exchange 2015 – 2020. Sample was selected by purposive sampling. Testing in this study used multiple regression analysis techniques by using Statistical Package for Social Science (SPSS 28.0). The end result of this study suggest that liquidity and firm size influence the capital structure. While business risk and dividend does not influence the capital structure. The implication, company need to pay awareness to variables such as liquidity and firm size when the company want to make a decision about capital structure.
PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN MANAJERIAL, SALES GROWTH TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR Marselinus, Marselinus; Sha, Thio Lie
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31403

Abstract

The purpose of this research is to determine the effect of profitability, leverage, managerial ownership, and sales growth on the dividend policy in manufacturing companies on the IDX during 2018-2020. The method used is purposive sampling with valid data as many as 32 companies. Data processing is using Eviews program version 12. The results of this show that profitability has a negative significant and leverage has a positive significant effect on dividend policy, while managerial ownership has a positive insignificant and sales growth has a negative insignificant effect on dividend policy. The implication of this research are expected to give consideration for companies to make decisions related to factors that affect dividen policy.
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN Aprianti, Felicia; Dermawan, Elizabeth Sugiarto
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31420

Abstract

The purpose of this study was to analyze and obtain empirical evidence regarding the effects of profitability, leverage, firm size,and liquidity on firm value. This research was conducted by using a purposive sampling method with a total sample 145 data from manufacturing companies that listed on the Indonesia Stock Exchange with an observation period of three years, 2018-2020. This research was obtained using secondary data from the financial statements contained on the www.idx.com website. This research was processed using Microsoft Excel and SPSS Statistics version 25. The results obtained from the study concluded that the profitability and firm size variables had a positive and significant effect on firm value, while the leverage and liquidity variables did not have a significant effect on firm value.
PENGARUH STRUKTUR AKTIVA, MANAGERIAL OWNERSHIP, FIRM SIZE, DAN LEVERAGE TERHADAP FIRM PERFORMANCE Vanessa, Marshiella; Nariman, Augustpaosa
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31421

Abstract

This study aims to understand how asset structure, management ownership, company size and leverage affect the company kinerjance of a manufacturing company listed on the Indonesian stock exchange during the period 2018-2020. The sample is drawn by targeted sampling method, and the valid data is 75 companies. Data processing techniques using eviews 12 and Microsoft Excel 2016. The findings of this study show that asset structure, senior management ownership, firm size and leverage have a significant impact on firm kinerjance.
PENGARUH LEVERAGE, LIKUIDITAS, PERTUMBUHAN, UMUR PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Michella, Aurellia; Wijaya, Henryanto
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31422

Abstract

The purpose of this study is to determine the effect of leverage, liquidity, growth, firm age, and firm size on firm performance in family manufacturing companies listed on Indonesia Stock Exchange (IDX) during 2018-2020 period. This study used 48 data from family manufacturing companies which has been selected with purposive sampling method with the total of 144 data from the 2018-2020 period. Data is processed using computer-based program Eviews version 12. Multiple linear regression analysis is used in this study. The results of this study indicate that leverage has a positive and significant effect on firm performance. Liquidity has a positive and not significant effect on firm performance. Growth has a positive and significant effect on firm performance. Firm age has a positive and not significant effect on firm performance. Firm size has a positive and not significant effect on firm performance. The implication in this study is that companies need to observe the debt level that they have, good utilization of assets and expenses will increase the profit earned by the company and this will improve the company’s performance.
PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PERSEDIAAN DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS Fajriyanti, Nurul; Ekadjaja, Agustin
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31423

Abstract

The phenomenon of declining profitability of manufacturing companies from 2018-2020 causes investors to need to know the company's activities through the working capital turnover ratio, inventory turnover, accounts receivable turnover. Therefore, this study aims to determine the effect of working capital turnover, inventory turnover, accounts receivable turnover on profitability in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The method applied to process research data is a quantitative-descriptive method with data from the financial statements of the manufacturing sector from 2018-2020. From the results of multiple regression analysis using SPSS 25.0, it is known that working capital turnover has a significant negative effect on profitability. Meanwhile, inventory turnover has no significant negative effect on profitability. Accounts Receivable Turnover has no significant positive effect on profitability.

Page 110 of 137 | Total Record : 1367

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