cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Rachmad Chartady
Contact Email
chartady@stie-pembangunan.ac.id
Phone
+628117015559
Journal Mail Official
cashstietanjungpinang@gmail.com
Editorial Address
Jl. R. H. Fisabillillah, No. 34, Sei Jang, Bukit Bestari, Sei Jang, Kec. Bukit Bestari, Kota Tanjung Pinang, Kepulauan Riau 29122
Location
Kota tanjung pinang,
Kepulauan riau
INDONESIA
Economic, Accounting Scientific Journal (CASH)
Published by Sekolah Tinggi Ilmu Ekonomi Pembangunan Tanjungpinang
ISSN : -     EISSN : 26566044     DOI : 10.52624
Core Subject : Economy,
Economics, Econometrics & Finance
CASH diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Pembangunan  Tanjungpinang secara berkala sebanyak 2 kali dalam 1 tahun yaitu pada bulan juli dan desember dengan e-ISSN: 2656-6044 dengan tujuan untuk mempublikasikan dan mengkomunikasikan tulisan ilmiah dalam bidang akuntansi dan bisnis, serta sebagian keilmuan bidang lainnya yang terkait dengan ekonomi. Artikel-artikel tersebut merupakan hasil penelitian terbarukan yang sesuai dengan bidang keilmuan para peneliti. Selanjutnya diharapkan CASH (econonomic, accounting scientific journal) ini mampu menjadi referensi bagi para pembaca untuk menambah wawasan dan melakukan penelitian.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 6 No 2 (2023): CASH: Economic, Accounting Scientific Journal" : 5 Documents clear
ANALISIS LAPORAN KEUANGAN MENGGUNAKAN METODE LIQUIDITY RATIO DAN PROFITABILITY RATIO PT PERUSAHAAN GAS NEGARA TBK PERIODE 2020-2021 Novica Indriaty
EKONOMIKA Vol 6 No 2 (2023): CASH: Economic, Accounting Scientific Journal
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/cash.v6i2.1763

Abstract

The purpose of this study is to examine the financial statements of PT Perusahaan Gas Negara Tbk using the Liquidity Ratio and Profitability Ratio methods for the 2020-2021 period. These methods are used to assess a company's financial performance in terms of liquidity, capital structure, profitability and operational efficiency. The data for this study were collected from the financial statements of PT Perusahaan Gas Negara Tbk for two years. This research is classified as a qualitative descriptive research. The findings show that PT Perusahaan Gas Negara Tbk has experienced increases in various ratios of liquidity, profitability and operational efficiency during the 2020-2021 period. The company's liquidity is getting better as evidenced by the increase in the Current Ratio, Acid Test Ratio, and Cash Ratio. In addition, the company's capital structure has also improved as indicated by a decrease in the Debt Ratio and Debt Equity Ratio. Profitability has also improved, with ROE, ROA, GPM, NPM and EPS all showing improvements. In addition, the company's operational efficiency has also increased as indicated by an increase in asset ratios and inventory turnover. In short, PT Perusahaan Gas Negara Tbk shows an increase in financial performance during the 2020-2021 period. This research provides valuable insights into the areas of liquidity, profitability, and operational efficiency for companies. The results of this analysis can be used by company management to make the right decisions regarding the management of the company's financial resources and to further improve its financial performance in the future
ANALISIS KREDIT BERMASALAH PT BANK RAKYAT INDONESIA (PERSERO) TBK DI MASA PANDEMI COVID 19 Tommy Munaf; Rohmat Mahfuddin
EKONOMIKA Vol 6 No 2 (2023): CASH: Economic, Accounting Scientific Journal
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/cash.v6i2.1764

Abstract

This research was conducted at PT. Bank Rakyat Indonesia (Persero) Tbk. The purpose of this study was to identify and analyze non-performing loans at PT Bank Rakyat Indonesia (Persero) Tbk during the Covid 19 pandemic. This study aims to identify and analyze (1) the number of non-performing loans at PT Bank Rakyat Indonesia during the Covid 19 pandemic, (2) What policies did PT Bank Rakyat Indonesia implement in efforts to settle problem loans during the Covid 19 pandemic. The research method used is descriptive qualitative method. The type of data used is secondary data obtained from the financial statements of PT. Bank Rakyat Indonesia (Persero) Tbk in 2020-2021. The data analysis technique used is descriptive analysis technique. Based on the results of calculating the number of non-performing loans using the Non-Performing Loan ratio, the results show that PT. Bank Rakyat Indonesia (Persero) Tbk during the Covid 19 pandemic experienced an increase. The policy taken by PT Bank Rakyat Indonesia (Persero) Tbk in an effort to recover problem loans during the Covid 19 pandemic was by restructuring, especially in the UMKM segment.
PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2019-2021 Novi Chandra Saputra; Nurul Despurnama Sary
EKONOMIKA Vol 6 No 2 (2023): CASH: Economic, Accounting Scientific Journal
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/cash.v6i2.1765

Abstract

This study aims to determine the effect of financial performance on profit growth. This study has a sample of 15 companies that have been determined by the sample selection technique. The method used in this research is a quantitative research method. The object of research is the property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Data collection is done in 2 ways, namely documentation and literature study. The tool used to test panel data estimation model selection, best model selection test, panel data regression and hypothesis testing is the Statistical Program For Social Science (SPSS) version 29. The results of this study indicate that the current ratio, debt to asset ratio, and total asset turnover has no effect on the profit growth of Property and Real Estate companies listed on the IDX for the 2019-2021 period. It can be concluded that the effect of the current ratio, debt to asset ratio, and total asset turnover listed on the IDX for the 2019-2021 period is 0.6%, while the remaining 99.4% is influenced by other variables not included in this study, including company size , Company Age, Past Sales Rate and Change
PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN METODE HARGA POKOK PESANAN PADA MELAYU IZZA TAYLOR Fauzi Fauzi
EKONOMIKA Vol 6 No 2 (2023): CASH: Economic, Accounting Scientific Journal
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/cash.v6i1.2368

Abstract

Penelitian ini bertujuan untuk mengetahui harga pokok produksi Melayu Izza Tailor yang merupakan penjahit melayu dengan menggunakan pendekatan full costing. Penelitian ini menemukan bahwa terdapat perbedaan perhitungan harga pokok ketika menggunakan metode harga pokok pesanan dibandingkan dengan metode full costing. Selisih biaya sebesar Rp7.312,000 sehingga diperoleh selisih keuntungan sebesar Rp3.542.900,00 atau 3,1%. Disimpulkan bahwa dengan menggunakan metode full costing terjadi kenaikan harga pokok karena masuknya biaya penyusutan yang sebelumnya tidak diperhitungkan oleh perusahaan.
ANALISIS KINERJA KEUANGAN PT. MULIA BOGA RAYA TBK MENGGUNAKAN METODE RATIO LIKUIDITAS PERIODE TAHUN 2020-2021 Novica Indriaty
EKONOMIKA Vol 6 No 2 (2023): CASH: Economic, Accounting Scientific Journal
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/cash.v6i2.2374

Abstract

Tujuan penelitian ini untuk mengetahui signifikansi pengaruh profitabilitas, solvabilitas, likuiditas dan inflasi terhadap nilai perusahaan. Penelitian ini dilakukan di perusahaan PT. Mulia Boga Raya TBK periode 2020-2021. Pengumpulan data dilakukan dengan metode observasi non partisipan yaitu melalui data laporan keuangan yang dipublikasikan pada website www.idx.co.id. Berdasarkan hasil analisis ditemukan bahwa likuiditas dan inflasi berpengaruh signifikan terhadap nilai perusahaan. Likuiditas secara parsial berpengaruh positif terhadap nilai perusahaan.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol 8 No 1 (2024): CASH: Economic, Accounting Scientific Journal Vol 7 No 2 (2024): CASH: Economic, Accounting Scientific Journal Vol 7 No 1 (2023): CASH: Economic, Accounting Scientific Journal Vol 6 No 2 (2023): CASH: Economic, Accounting Scientific Journal Vol 6 No 1 (2022): CASH: Economic, Accounting Scientific Journal Vol 5 No 2 (2022): CASH: Economic, Accounting Scientific Journal Vol 4 No 02 (2021): CASH: Economic, Accounting Scientific Journal Vol 4 No 01 (2021): CASH: Economic, Accounting Scientific Journal Vol 5 No 1 (2021): CASH: Economic, Accounting Scientific Journal Vol 3 No 02 (2020): CASH: Economic, Accounting Scientific Journal Vol 3 No 01 (2020): CASH: Economic, Accounting Scientific Journal Vol 1 No 02 (2018): CASH: Economic, Accounting Scientific Journal Vol 1 No 01 (2018): CASH: Economic, Accounting Scientific Journal More Issue