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Handi Nuryaman
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Ekalaya : Jurnal Ekonomi Akuntansi
Published by CV. Kalimasada Group
ISSN : -     EISSN : 29870763     DOI : 10.59966
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal EKALAYA merupakan jurnal peer-review. mengundang akademisi dan peneliti yang melakukan penelitian orisinal di bidang ekonomi dan akuntansi. EKONOMI Ekonomi Moneter, Keuangan, dan Perbankan Ekonomi internasional Ekonomi Publik Pertumbuhan ekonomi Perekonomian Daerah AKUNTANSI Akuntansi Keuangan dan Pasar Saham Akuntansi Manajemen dan Akuntansi Perilaku Audit sistem informasi akuntansi Perpajakan dan Akuntansi Sektor Publik Akuntansi Syariah Bisnis
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 110 Documents
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Pengaruh Literasi Keuangan dan Pendapatan terhadap Keputusan Investasi pada Mahasiswa Investor Aktif Fakultas Ekonomi dan Bisnis Universitas Teknologi Sumbawa artianingsih, Okpita
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 1 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i1.367

Abstract

This study aims to determine the effect of financial literacy and income on investment decisions in active investor students, Faculty of Economics and Business, Sumbawa University of Technology. The population in this study was 114 students who had been enrolled at KSPM Sumbawa University of Technology. The sample of this study amounted to 53 respondents. The method used is quantitative research using an associative approach. The data sources used are primary and secondary data through the distribution of questionnaires. The analysis techniques used are data quality tests, descriptive analysis tests, classical assumption tests, multiple linear regression tests, and hypothesis tests with the help of SPSS 25.0. The results of the study show that (1) financial literacy has a significant effect on investment decisions, (2) income does not affect investment decisions, (3) financial literacy and income have a simultaneous and significant effect on investment decisions.
Analisi Perhitungan Biaya Per Unit Produk Menggunakan Harga Pokok Produksi (HPP) pada UDMebel Desbo Githa Aprianingsih
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 4 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i4.374

Abstract

This research aims to determine the accuracy in determining the cost of production accurately and precisely in the analysis of calculating costs per product unit using the cost of production (HPP) at UD Mebel Desbo. This research uses qualitative descriptive research. This analysis was carried out by calculating the cost of production at the UD company. Desbo Furniture. The data source in the research uses primary data obtained from direct interviews with sources and secondary data obtained from relevant sources. The research informants, namely the key informants are business owners and the main informants are employees. Data collection methods use observation techniques, interview techniques, and documentation techniques. The data analysis technique uses cost of production (HPP). The results of calculating the cost per unit of product based on the cost of goods manufactured (HPP) method produce a cost per unit of malkaln table of Rp. 3,387,250, terals chair of Rp. 2,738,500, and shelf of Rp. 5,449,250. From the 3 products that have been calculated using the cost of production (HPP) method, it can be concluded that determining the unit cost of each product is used as a basic reference for the company in determining the desired selling price.
Penerapan SAK EMKM Dalam Menyusun Laporan Keuangan UMKM Di CV. Putra Jaya Mandiri Pekanbaru: Penerapan SAK EMKM dalam laporan keuangnan Melati, Syansi Melati Putri
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 4 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i4.448

Abstract

This research was conducted based on the phenomenon that MSME registered in Cv. Putra Jaya Mandiri Pekanbaru are developing MSME that should prepare their financial statements based on SAK EMKM. However, in its implementation, it experienced obstacles in preparing financial statements based on SAK EMKM. This study aims to determine and examine the obstacles faced by MSME actors in preparing their financial statements based on SAK EMKM and designing a simple financial reporting system based on SAK EMKM. This research uses a qualitative approach using the case study method. The data sources used are primary data and secondary data. The method of data collection is carried out by means of interviews, documentation and observation. The results of the study show that in the preparation of financial statements MSME actors registered in Cv putra jaya mandiri pekanbaru have not implemented SAK EMKM because business actirs have never received socialialization, lack of educational background of MSME actors, none regulations related to the implementation of SAK EMKM, lack of knowledge and understanding related to SAK EMKM, lack oftraining SAK EMKM, low capital to employ expert staff in preparing financial statements and facilities inadequate infrastructure and business owners who do not focus on reporting their business results . Therefore, in this study, a simplefinancial reporting system was designed that can help MSME actors understand the context of preparing financial statementsbased on SAK EMKM.
Analisis Wisata Dalam Meningkatkan Pendapatan Pemerintah Desa dan Ekonomi Masyarakat Desa Cisantana Didik Hadiyatno
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 4 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i4.507

Abstract

As an effort to face various challenges and developments in the situation, both at home and abroad, the Unitary State of the Republic of Indonesia (NKRI) made fundamental changes by giving broad, real and responsible authority to the regions proportionallyThe purpose of this study is to find out how the role of Sukageri View tourism in increasing Village Government Revenue and the welfare of the people of Cisantana Village, and what are the strengths, weaknesses, opportunities, and threats of Sukageri View tourism. The research method uses a qualitative approach by presenting data in the form of descriptions. Data was collected through in-depth interviews with informants, including the Cisantana Village Government, local Cisantana Village communities, tourism managers, and visitors. The results showed that the existence of Sukageri View tourism was able to play a role in increasing the Original Income of the Village Government and the welfare of the people of Cisantana Village. This is evidenced by the increasing income from the tourism sector and awareness of education from the public and increasing people's purchasing power. The main strengths of this tourism are natural beauty, dry land weakness, tourism opportunities with the concept of ecotourism, and the threat of new tourism presence in Cisantana Village
Pengaruh Voluntary Disclosureterhadap Kualitas Laba pada Laporan Keuangan Bank Umum Syariah di Indonesia Priode 2017-2021 Ismaydina, Putri
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 3 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i3.573

Abstract

This research aims to find out and analyze whether Voluntary disclosure has an effect on the quality of earnings in the Financial Reports of Sharia Commercial Banks in Indonesia (Period 2017-2021). The independent variable used in this research is Voluntary Disclosure, while the dependent variable is earnings quality. The method in this research uses quantitative data. The data used as reference material for this research is research data obtained from Sharia Commercial Banks which includes profit data and Voluntary disclosure. The sample collection technique in this research was carried out using a purposive sampling method with predetermined criteria. The population in this research is 14 sharia commercial banks in Indonesia. The samples in this research were Islamic commercial banks in Indonesia, totaling 6 samples. The results of this research state that Voluntary Disclosure on Profit Quality in Sharia Commercial Banks states that tcount > ttable, namely 2.494> 0.017 and tcount is in the Ha acceptance area and so H0 is rejected (Ha is accepted). This states that Voluntary Disclosure has a partially significant effect on the Quality of Profits in Sharia Commercial Banks
Analisis Kinerja Keuangan Dengan Menggunakan Rasio Keuangan Pada PT. Garuda Maintenance Facility Aero Asia Tbk Pratama, Ine Hanisa; Putri, Silviana Aulia; Nisa, Mia Kairun
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 3 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i1.590

Abstract

This study aims to analyze the financial performance of PT GMF Aero Asia Tbk for the period 2020–2021 based on financial ratios. The type of research used is descriptive-quantitative, using the financial statements of PT GMF Aero Asia Tbk from 2020 to 2021. The financial ratios used as an analytical tool in this study were calculated using the calculation technique for Liquidity Ratios, Solvency Ratios, Profitability Ratios, and Activity Ratios. The results of this study indicate that the liquidity ratio has increased, but the ratio value remained below 1 time, which indicates there is a risk of an inability to meet existing short-term obligations. The solvency ratio has increased but produces a negative final value. So that the solvency ratio is considered poor, it experiences accumulated losses that exceed the total equity. Meanwhile, the profitability ratio has a negative side, which indicates that the company's operational costs are greater than revenue, so it does not earn net profit but loses. The Activity Ratio has increased from year to year, which means that companies can raise funds faster
Aplikasi Teori Gelombang Elliott dalam Memprediksi Pergerakan Harga di Pasar Saham Zahra, Annisa; Chandra, Cindy; Nurfarida, Risma
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 4 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i4.681

Abstract

Stock Trend Prediction is a complex matter as their movements constantly fluctuate and are affected by many factors such as political elements, world economic situation, investor expectations and psychological factors. One way to analyze stock prices is technical analysis. This method focuses on indicators and stock patterns that are formed. Elliott Wave is a technical analysis method. This study shows an approach based on a combination of artificial neural networks and Elliott wave theory that will predict the likely direction of future trends. The conclusion of this research is that combining Elliott wave theory and Fibonacci can be an effective and profitable strategy for trading on the stock market. This combination has demonstrated high accuracy and can increase trading returns. This combination still offers profits, even when the stock declines.
Analisis Perilaku Konsumtif Penggunaan Aplikasi Shopee dalam Metode Pembayaran Shopeepay dan COD pada Mahasiswa Universitas Muhammadiyah Riau Adelia, Vella; Helmilia, Nelsy; Azzahra, Naina; Azmi, Zul
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 4 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i4.702

Abstract

Shopee is one of the most popular online shopping platforms. Payment through ShopeePay is one of the non-cash payments that is quite often used. The purpose of this research is to analyze the consumptive behavior of using the Shopee application in the ShopeePay and COD payment methods for Muhammadiyah Riau University students. However, previous studies show that the COD payment method is more widely used than ShopeePay. This research uses a qualitative method with a descriptive analysis approach. The sample of this study were students who used the payment system through ShopeePay and COD at Muhammadiyah Riau University. The results of this study indicate that 95.5% use the Shopee application and 4.5% do not use the Shopee application, this is enough to show that the Shopee application is indeed very popular. In the payment method, the use of COD is 67.6%, this shows that COD is more widely used compared to the ShopeePay payment method which is only around 32.4%.  
Analisis Non Perfoming Loan (Npl), Biaya Operasional Dan Pendapatan Opersional (Bopo) Dan Capital Adequacy Ratio (Car) Terhadap Return On Asset (Roa) Pada Bank Bumn Yang Terdaftar Di Bei Periode 2013-2022 Ainun, Nur
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 4 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i4.704

Abstract

The purpose of this research is to determine the effect of Non Performing Loan (NPL), Operating Cost and Operating Income (BOPO) and Capital Adequacy Ratio (CAR) on Retrun On Asset (ROA). The method used in this study is non probability sampling, the sampels used in this study were 40 at state owned banks for the 2013-2022 period. The results of this study based on the T test show that Capital Adequacy Ratio (CAR) has a positive an significant effect on Return On Asset (ROA), Non Perfrming Loan (NPL) has a negative an significant effect on Return On Asset (ROA), Operating Costs and Operating Income (BOPO) have a negative and significant effect on Return On Asset (ROA).
Analisis Teknikal Sebagai Dasar Pengambilan Keputusan Dalam Transaksi Saham Wulandari, Putri Amilia
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 1 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i1.711

Abstract

This research aims to study and analyze stock transactions as a basis for decision making in mining industry issuers listed on the Indonesia Stock Exchange. Data was collected through a documentation method using candlestick variables obtained through data analysis on MarketScreener. This analysis uses a candle stick indicator for each company which shows the movement of share price patterns of Mining Industry Issuer companies listed on the BEI and LQ45 for the period 2023. The purpose of this research is to identify the ups and downs in the value of company shares so that errors do not occur in making decisions in stock transactions. The results of the analysis show that nine of the ten mining sector companies that are the subject of the analysis are long-term bearish. term. This can indicate that there is strong selling pressure, so prices tend to fall. It is important to take wise and careful steps in dealing with situations where candlestick analysis shows a decline in prices.

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