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Akuntansi: Jurnal Riset Ilmu Akuntansi
Published by Universitas Sains Dan Teknologi Komputer
ISSN : 9617871     EISSN : 2961788X     DOI : 10.55606
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 470 Documents
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Strategi Digital Marketing Dalam Meningkatkan Penjualan Burgo Di Palembang Tata Sutabri; Nailah Ramadhani Laboy; Putri Asyifah Vahlevi; Muhammad Rizki
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1284

Abstract

Burgo is a kind of vegetable rice cake commonly eaten for breakfast by the people of Palembang. Burgo is made from a mixture of rice flour and starch shaped like a pancake and then cut into pieces like rice cakes then doused with fish sauce. This food recipe has been around for a long time and has been passed down from generation to generation. Even now this burgo food has been traded in stalls or eating places that serve it. This research aims to increase burgo sales in Palembang by using digital marketing strategies and how they can manage the digital. The method used is a literature study by collecting data from scientific journals and articles related to digital marketing strategies and burgo sales in Palembang. The results showed that with the presence of Burgo cakes in the market and the ease of buying them, Burgo can be a product that is highly appreciated and favored by the younger generation and other circles of society, in addition to being a snack food product that can compete with other snacks. Promotional strategies with creative visual communication messages by creating posters accompanied by illustrations and graphics so that people can always remember the existence of this traditional cuisine in the future to create a modern impression. The use of modern style with a traditional touch aims to attract people, especially the younger generation, to be interested in buying traditional food products typical of Palembang, especially burgo and other traditional Palembang dishes. this may be popular among young people. And the purpose of this promotion is that people, especially the younger generation, know the existence of this burgo food and want to make it a daily snack through promotional campaigns, target audiences, design styles that the target audience likes and very easily reach the target.
Rasio Hutang dan Profitabilitas terhadap Valuasi Perusahaan Perbankan Selama Pandemi Sella Fahima Ariyani; Ana Kadarningsih
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1287

Abstract

An investor's evaluation of a company's performance is predicated on its market value. A firm's stock market performance may be discerned through its value. Public perception will indicate that a company's future prospects and performance are favorable in proportion to its valuation. The aim of this study is to ascertain the impact of the Debt to Equity Ratio and Net Profit Margin on the valuation of companies, as well as the extent to which Sales Growth can influence company value. For the period of 2019 to 2022, the population of this study comprised 47 banking sector corporations that were publicly listed on the Indonesia Stock Exchange. Utilizing a variety of predetermined criteria, Purposive sampling technique was used for sample selection. A total of 172 data from 43 companies were sampled for this four year observation period. Descriptive statistical analysis, trials for normality, heteroscedasticity, autocorrelation, multicollinearity, multiple linear regression, coefficient of determination, and F test are all components of the research analysis method. SPSS Statistics 25 is the analytical instrument utilized. As demonstrated by the research findings, the Debt to Equity Ratio and Net Profit Margin are two variables that significantly impact the value of a company. Furthermore, with regard to the value of a company, Sales Growth has no appreciable impact.
Optimasi Nilai Perusahaan Property dan Real Estate: Analisis Good Corporate Governance (GCG), Profitabilitas, dan Struktur Modal Dita Sobiroh; Ana Kadarningsih
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1288

Abstract

This study aims to analyze the impact of good corporate governance, profitability, and capital structure on company value in property and real estate subsector companies that are verified on the Indonesia Stock Exchange (BEI). This population study uses a purposive sampling method through real estate and property subsector companies verified on the Indonesia Stock Exchange from 2018-2022. Through predetermined conditions, 43 companies were taken as samples, with a total of 215 data analyzed. This study uses the method of descriptive statistical analysis, multiple linear regression tests, classical assumptions and hypotheses. The results of the study partially observed that good corporate governance as proxied by the independent board of commissioners had a significant negative impact on company value, profitability as proxied by return on assets had a significant positive impact on company value, and capital structure as proxied by the debt to equity ratio did not have a significant impact on company value had a significant negative impact on company value.
Analisis Penilaian Kinerja Keuangan Dengan Menggunakan Metode Economic Value Added Pada PT Sarimelati Kencana Tbk Di Bursa Efek Indonesia Muliana Agus; Nurman Nurman; Anwar Ramli; Anwar Anwar; Hety Budiyanti
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1289

Abstract

This research aims to determine the financial performance of PT. Sarimelati Kencana Tbk when measured using Economic Value Added. The population in this study is all financial report data of PT. Sarimelati Kencana Tbk, while the samples in this research are financial position reports and profit/loss reports. The data collection technique used is documentation techniques. The data collected is analyzed using Economic Value Added calculations. The results in this research show that the financial performance of PT. Sarimelati Kencana Tbk, if measured using Economic Value Added (EVA), produces a positive value, meaning that PT. Sarimelati Kencana Tbk is able to create added economic value. and said PT. Sarimelati Kencana Tbk has good performance.
Hubungan Literasi Keuangan dengan Financial Behavior Pada Mahasiswa Ekonomi dan Bisnis Afysca Maharani Dyan Fystari; Ana Kadarningsih
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1290

Abstract

Today, financial problems have become commonplace in everyday life. Many students have difficulty managing their finances. This is caused by a lack of financial literacy among students, the lifestyle of each individual, and the financial attitude of each student. The population of this research is all students from the Faculty of Economics and Business. The sample criteria are FEB students class 2020 – 2021. The sampling method that meets the criteria is purposive sampling which is carried out by distributing questionnaires via Google Form. The sample collected from distributing questionnaires was 275 data and only 272 data met the criteria and could be processed. Research analysis uses SEM PLS with Smart PLS software Version 4.0
Rahasia Kesuksesan Bisnis Property: Eksplorasi Pengaruh Firm Size, Struktur Modal dan Profitabilitas Suha Wulandari; Ana Kadarningsih
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1291

Abstract

This study aims to examine the influence of firm size, capital structure, and profitability on the value of companies in the Property and Real Estate sector listed on the Indonesia Stock Exchange from 2018 to 2022. The research population comprises 85 companies, with a sample of 48 companies selected using purposive sampling. The analysis was conducted using SPSS version 24 as the analytical tool. The results of the analysis indicate that capital structure and profitability have a significant positive impact on the company's value, while firm size has a significant negative impact.
Pengaruh PDRB dan Pengeluaran Pemerintah Terhadap IPM dan Kemiskinan di Kota Langsa Puja Silvia; Asyura; Renilda; Asnidar; Puti andiny
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1413

Abstract

The purpose of this study was to determine the effect of GDP and government spending on HDI and poverty in the city Langsa. This type of research is quantitative descriptive in which the type of data used is secondary data. This research uses multiple linear regression approach. The results of this study indicate that GRDP has a positive and significant effect on HDI in the city of Langsa, government spending has a positive and insignificant effect on HDI in the city of Langsa, GRDP has a positive and significant effect on poverty levels in the city of Langsa, government spending has a positive and insignificant effect on poverty In city of Langsa, HDI has a negative and insignificant effect on poverty in the city of Langsa. 
Analisis Dampak Pertumbuhan Penduduk, Tingkat Pendidikan, Dan Tenaga Kerja Terhadap Pertumbuhan Ekonomi Di Kota Langsa Anggi Pratiwi; Ika Mulyani; Safuridar Safuridar; Puti Andiny
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1414

Abstract

Development can be driven by the population as the subject of development itself, and economic growth will increase if the population has high quality productivity. This research aims to analyze the impact of population growth, occupational education levels and also the workforce in Langsa City. . In this research, the data used is panel time series data.. This research uses the Pearson correlation approach method using the SPSS version 23 application. The results of the research show that the Population Growth variable (X1) is negatively related to economic growth with a strong correlation level in Langsa City; the Education Level variable (X2) is negatively related to economic growth with a moderate level of correlation; and the labor variable (X3) is negatively related to economic growth with a weak correlation in Langsa City. However, it should be remembered that the influence of labor on economic growth can vary depending on the conditions and other factors that exist in an area.
Pengaruh Indeks Pembangunan Manusia dan Tingkat Pengangguran Terbuka Terhadap Kemiskinan di Kabupaten Simalungun Sri Maya Ningsih; Indah Pertiwi Siregar; Humitcha Manalu; Safuridar
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1417

Abstract

The purpose of this study is to ascertain how Simalungun poverty rate fluctuates by the Human Development Index (IPM) and Open Unemployment Rate (TPT). Secondary data from the Simalungun Central Bureau of Statistics (BPS) has been utilized in this study. For 23 districts and cities in Simalungun, a panel random effect model was utilized from 2023. The findings indicated that HDI and TPT decisively and adversely impacted Simalungun poverty levels. The government must thus confirm the riil data on the unemployment rate by address and encourage more unemployed others to develop their skills and knowledge by offering mentoring, funding, and more help for MSMEs, as well as by recruiting in new industries. The administration is anticipated to keep raising the bar regarding human development.
Pengaruh Infrastruktur Terhadap Pertumbuhan Ekonomi Di Indonesia Laila Hasyim Tambun; Delin Sea; Muhammad Zulfikar; Puti Andiny; Safuridar Safuridar
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1421

Abstract

The purpose of this paper is to determine the effect of roads on economic growth and to determine the effect of electricity on economic growth in Indonesia. This research uses Multiple Linear Regression analysis techniques. This type of research is quantitative descriptive. This type of data is secondary data. The results of this research show that road infrastructure has a probability value of 0.0858 > 0.05, so it can be concluded that road infrastructure has an influence but is not significant on Indonesia's economic growth. The probability value for electricity infrastructure is 0.0728 < 0.05, so it can be concluded that electricity infrastructure has an influence but is not significant on Indonesia's economic growth. This research uses data for 20 years, namely from 2003-2023.

Page 36 of 47 | Total Record : 470

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