Economic, Accounting Scientific Journal (CASH)
type: channel
description: Economic, Accounting Scientific Journal (CASH) consists of articles focused on accounting. These articles represent the results of the latest research relevant to the researchers' fields of expertise. Furthermore, it is hoped that CASH (Economic, Accounting Scientific Journal) will serve as a reference for readers to broaden their knowledge and conduct research.
publisher: STIE PEMBANGUNAN TANJUNGPINANG
language: en
publication name: Economic, Accounting Scientific Journal (CASH)
issn: 2656-6044
copyright: Articles published in the Economic, Accounting Scientific Journal (CASH) are licensed under the Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0), unless otherwise stated. Under this license, readers are permitted to: Copy and redistribute the material in any medium or format Remix, transform, and build upon the material for non-commercial purposes Provided that: Appropriate credit is given to the author(s) and the original source The material is not used for commercial purposes without prior written permission from the publisher Any modifications or adaptations are clearly indicated Authors retain their moral rights and are responsible for the content of their published articles. The publisher bears no responsibility for any misuse of the content by third parties in violation of the license terms. This license is intended to support open access, knowledge dissemination, and scholarly use in the fields of economics, accounting, and related disciplines, while protecting the rights of authors and the publisher.
items: FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA UNTUK BERINVESTASI PADA PLATFORM INVESTASI DIGITAL
items: ANALISIS PENERAPAN PAJAK PPH PASAL 23 PADA CV. GHIAA MULTIGUNA DI TANJUNGPINANG
items: ANALISIS KINERJA KEUANGAN PADA AGENSI HIBURAN KOREAN POP HYBE CORPORATION
items: ANALISIS FINANCIAL DISTRESS PADA PEMBOIKOTAN PRODUK PRO-ISRAEL: STUDI KASUS PADA PERUSAHAAN STARBUCKS INDONESIA (PT MAP BOGA ADIPERKASA)
items: ANALISIS KINERJA KEUANGAN PERUSAHAAN KLUB SEPAK BOLA: (STUDI KASUS PADA KLUB JUVENTUS F.C)
items: https://journal.stie-pembangunan.ac.id/index.php/cash/en/article/view/2448
items: PENGARUH AKTIVITAS FOREIGN BUY DAN FOREIGN SELL TERHADAP HARGA SAHAM EMITEN SEKTOR PERBANKAN MILIK NEGARA PADA INDEKS LQ45 DI BURSA EFEK INDONESIA
items: ANALISIS RASIO PROFITABILITAS DAN RASIO AKTIVITAS MENJADI DASAR PENILAIAN KINERJA KEUANGAN KSP MANDIRI SEJAHTERA
items: PENGARUH POLITICAL CONNECTION, GOOD CORPORATE GOVERNANCE, DAN MEDIA EXPOSURE TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD) PADA PERUSAHAAN PERBANKAN DI BEI
items: PENGARUH BUDAYA ORGANISAI TERHADAP KINERJA KARYAWAN PADA CV. ADM
items: PENGARUH MOTIVASI KERJA TERHADAP KINERJA KARYAWAN KSP SEJAHTERA MANDIRI
items: ANALISIS PROFITABILITAS DAMPAK POSITIF PANDEMI COVID-19 TERHADAP LABA BSI KC BALIKPAPAN SUDIRMAN 1
items: PENGARUH PENETEPAN PAJAK DAN CASHBACK TERHADAP PEMBELIAN MERCHANDISE KPOP DENGAN HARGA SEBAGAI VARIABEL MODERATING (STUDI KASUS PENGGEMAR GRUP KPOP GENERASI Z)
items: https://journal.stie-pembangunan.ac.id/index.php/cash/en/article/view/2455
items: https://journal.stie-pembangunan.ac.id/index.php/cash/en/article/view/2456
items: ANALISIS LAPORAN KEUANGAN MENGGUNAKAN METODE LIQUIDITY RATIO PADA PT PERUSAHAAN GAS NEGARA TBK PERIODE 2020-2021
items: ANALISIS PEMBERIAN PUNISHMENT PADA KARYAWAN CV. ANUGERAH SUKSES MANDIRI
items: ANALISIS LAPORAN KEUANGAN MENGGUNAKAN METODE LIQUIDITY RATIO DAN PROFITABILITY RATIO PT PERUSAHAAN GAS NEGARA TBK PERIODE 2020-2021
items: ANALISIS PENERAPAN PSAK 72 TENTANG REVENUE CONTRACT PADA CV. MAJU BERJAYA
items: ANALISIS RASIO PROFITABILITAS DAN RASIO AKTIVITAS SEBAGAI DASAR PENILAIAN KINERJA KEUANGAN PADA CV. MBF
items: PENGARUH EARNING DAN CASH FLOW OPERATION TERHADAP ARUS KAS MASA DEPAN PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BEI TAHUN 2018-2021
items: ANALISIS KINERJA KEUANGAN PT. MULIA BOGA RAYA TBK MENGGUNAKAN METODE RATIO PROFITABILITAS PERIODE TAHUN 2020-2021
items: ANALISIS BIAYA TRANSPORTASI DALAM PENETAPAN TARIF PENGIRIMAN BARANG PADA J&T EXPRESS DP R. H. FISABILILLAH TANJUNGPINANG
items: ANALISIS KINERJA KEUANGAN BANK SEBELUM DAN SESUDAH DIAKUISISI
items: ANALISIS KREDIT BERMASALAH PT BANK RAKYAT INDONESIA (PERSERO) TBK DI MASA PANDEMI COVID 19
items: ANALISIS PENGELOLAAN KEUANGAN USAHA KECIL MIKRO DAN MENENGAH DENGAN ECONOMIC ENTIY CONCEPT
items: PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2019-2021
items: ANALISIS KINERJA KEUANGAN PT. MULIA BOGA RAYA TBK MENGGUNAKAN METODE RATIO LIKUIDITAS PERIODE TAHUN 2020-2021
items: PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN METODE HARGA POKOK PESANAN PADA MELAYU IZZA TAYLOR

FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA UNTUK BERINVESTASI PADA PLATFORM INVESTASI DIGITAL
type: item
description: Abstrak Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari modal minimal investasi, return investasi, risiko investasi, dan literasi keuangan terhadap minat mahasiswa untuk berinvestasi pada platform investasi digital. Penelitian ini dilakukan STIE Pembangunan Tanjungpinang pada mahasiswa S1 Akuntansi. Sampel penelitian ini menggunakan sampel jenuh dengan sampel sebanyak 73 orang responden dengan dilakukannya prasruvey. Metode yang digunakan adalah kuantitatif. Hasil penelitian ini adalah secara parsial, modal minimal investasi, return investasi, risiko investasi, dan literasi keuangan berpengaruh signifikan terhadap minat mahasiswa berinvestasi. Semua variabel secara simultan juga memiliki pengaruh yang signifikan terhadap minat mahasiswa berinvestasi. Kata Kunci: Modal Minimal Investasi, Return Investasi, Risiko Investasi, Literasi Keuangan, Minat Investasi. Abstract The purpose of this study was to determine the influence of minimum investment capital, return on investment, investment risk, and financial literacy on students' interest in investing in digital investment platforms. This research was conducted at STIE Pembangunan Tanjungpinang among undergraduate students majoring in Accounting. The research sample was saturated with 73 respondents through pre-survey. The method used was quantitative. The results of this study indicate that, partially, minimum investment capital, return on investment, investment risk, and financial literacy significantly influence students' interest in investing. All variables simultaneously also have a significant influence on students' investment interest. Keywords: Minimum Investment Capital, Return On Investment, Investment Risk, Financial Literacy, Investment Interest.
subject: Articles
  topic: section
subject: Minimum Investment Capital, Return On Investment, Investment Risk, Financial Literacy, Investment Interest.
  topic: keywords
creator: Wirna Wijaya
creator: Andres Putranta Sitepu
creator: Novi Chandra Saputra
rights: Copyright (c) 2024 Economic, Accounting Scientific Journal (CASH)
date: 2025-04-24
publication date: 2025-04-24
starting page: 47
ending page: 53
doi: 10.52624/cash.v8i1.2446

ANALISIS PENERAPAN PAJAK PPH PASAL 23 PADA CV. GHIAA MULTIGUNA DI TANJUNGPINANG
type: item
description: Tujuan dari penelitian ini untuk menetahui penerapan perhitungan, pembayaran, dan pelaporan pph pasal 23 pada CV.Ghiaa Multiguna. Penelitian ini dilakukan dengan melakukan wawancara kepada direktur dan analisa data sekunder yaitu laporan pajak pph pasal 23 CV. Ghiaa Multiguna. Metode yang digunakan dalam penelitian ini adalah metode kualitatif. Objek penelitian yaitu CV. Ghiaa Multiguna. Pengumpulan data dilakukan dengan melakukan wawancara dengan direktur perusahaan sesuai dengan variable penelitian. Hasil penelitian ini menunjukkan bahwa di CV. Ghiaa Multiguna masih terdapat beberapa kekeliruan dalam perhitungan yang dilakukan oleh mitra, yang menyebabkan ketidak sesuaian perhitungan dan pembayaran yang terlambat, termasuk untuk PPh Pasal 23. Namun, perusahaan sudah memiliki rekapitulasi pemesanan jasa katering, sehingga kekeliruan tersebut dapat diatasi dengan data yang ada. Kurangnya koordinasi rutin antara direktur, komisaris, dan staf terkait pelaporan PPh Pasal 23 juga turut berkontribusi pada masalahini. Untuk meningkatkan efisiensi, perusahaan dapat mengoptimalkan koordinasi dan menerapkan strategi perpajakan yang tepat, sehingga beban pajak dan pembayaran PPh 23 dapat dikurangi.
subject: Articles
  topic: section
subject: Pajak
  topic: keywords
subject: Penerapan Pajak
  topic: keywords
subject: Pajak PPh 23
  topic: keywords
creator: Suci Amelia
creator: Muhammad Isa Alamsyahbana
creator: Fauzi Fauzi
rights: Copyright (c) 2024 Economic, Accounting Scientific Journal (CASH)
date: 2025-04-24
publication date: 2025-04-24
starting page: 37
ending page: 46
doi: 10.52624/cash.v8i1.2454

ANALISIS KINERJA KEUANGAN PADA AGENSI HIBURAN KOREAN POP HYBE CORPORATION
type: item
description: Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan HYBE Corporation ditinjau dari rasio likuiditas, rasio solvabilitas, rasio profitabilitas dan rasio aktivitas. Jenis penelitian yang digunakan merupakan penelitian deskriptif kualitatif. Teknik pengumpulan data melalui studi kepustakaan dan dokumentasi. Teknik pengolahan data dan analisis data dalam penelitian ini menggunakan rasio likuiditas, rasio solvabilitas, rasio aktivitas dan rasio profitabilitas. Dari hasil perhitungan rasio likuiditas, rasio solvabilitas, rasio aktivitas dan rasio profitabilitas, analisa laporan keuangan dari tahun 2017, 2018, 2019, 2020 dan 2021 Agensi Hiburan Korean Pop HYBE mengalami penurunan dan kenaikan, sehingga tingkat resiko pada keuangan yang perlu diperbaiki dalam kinerja keuangan, karena mengalami turun naik pada analisis kinerja keuangan Agensi Hiburan Korean Pop HYBE. Berdasarkan hasil penelitian maka disimpulkan, dari hasil perhitungan 4 rasio yaitu rasio lancar rasio likuiditas, rasio solvabilitas, rasio aktivitas dan rasio profitabilitas, semua rasio keuangan tetap dipertahankan oleh Agensi Hiburan Korean Pop HYBE walaupun mengalami penurunan dan kenaikan, sehingga tingkat resiko pada keuangan yang perlu diperbaiki dalam kinerja keuangan Agensi Hiburan Korean Pop HYBE.
subject: Articles
  topic: section
subject: Rasio Likuiditas
  topic: keywords
subject: Rasio Solvabilitas
  topic: keywords
subject: Rasio Aktivitas
  topic: keywords
subject: Rasio Profitabilitas
  topic: keywords
creator: Shakilla Dwi Maharani Sucahyo
creator: Sri Kurnia
creator: Novi Chandra Saputra
rights: Copyright (c) 2024 Economic, Accounting Scientific Journal (CASH)
date: 2025-04-24
publication date: 2025-04-24
starting page: 25
ending page: 36
doi: 10.52624/cash.v8i1.2447

ANALISIS FINANCIAL DISTRESS PADA PEMBOIKOTAN PRODUK PRO-ISRAEL: STUDI KASUS PADA PERUSAHAAN STARBUCKS INDONESIA (PT MAP BOGA ADIPERKASA)
type: item
description: Penelitian ini bertujuan untuk menegtahui Apakah terdapat indikasi financial ditress pada Starbucks Indonesia (PT MAP Boga Adiperkasa) akibat dari aksi pemboikotann produk pro-Israel serta bagaimana prediksi financial distress pada perusahaan Starbucks Indonesia (PT MAP Boga Adiperkasa) mengunakan model Ohlson O-Score. Penelitian ini menggunakan metode kuantitatif deskriptif. Data yang digunakan adalah laporam keuangan PT MAP Boga Adiperkasa periode 2021-2023 berupa laporan posisi keuangan, laporan laba rugi, dan laporan arus kas. Hasil penelitian ini menunjukkan bahwa kondisi keuangan perusahaan menurut model Ohlson O-Score pada periode tahun 2021-2023 dalam kondisi Distress (tidak sehat) berturut-turut. Dengan nilai O-Score tahun 2021 (1,23), kemudian tahun 2022 (1,90), dan tahun 2023 (2,00). Adapun kesimpulan dari penelitian ini menunjukkan bahwa tekanan eksternal seperti dampak pemboikotan produk memiliki pengaruh yang signifikan terhadap kinerja keuangan. Kemudian penerapan model Ohlson O-Score menunjukkan bahwa Starbucks Indonesia memiliki risiko financial distress yang cukup tinggi. Berdasarkan indikator sepereti rasio hutang terhadap aset, modal kerja terhadap total aset, dan rasio arus kas operasional terhadap kewajiban, perusahaan mengalami peningkatam nilai Ohlson O-Score diatas ambang batas.
subject: Articles
  topic: section
subject: Financial Distress
  topic: keywords
subject: Pemboikotan
  topic: keywords
subject: Model Ohlson O-Score
  topic: keywords
creator: Serly Pramesty
creator: Hendy Satria
creator: Meidi Yanto
rights: Copyright (c) 2024 Economic, Accounting Scientific Journal (CASH)
date: 2025-04-24
publication date: 2025-04-24
starting page: 13
ending page: 24
doi: 10.52624/cash.v8i1.2450

ANALISIS KINERJA KEUANGAN PERUSAHAAN KLUB SEPAK BOLA: (STUDI KASUS PADA KLUB JUVENTUS F.C)
type: item
description: Tujuan dari penelitian ini adalah untuk mengetahui analisis kinerja keuangan Juventus Football Club pada sudut pandang rasio profitabilitas dan rasio likuiditas dalam laporan keuangan Juventus Football Club. Perhitungan rasio profitabilitas dilakukan berdasarkan tiga rasio yaitu, Return on Assets (ROA), Return on Equity (ROE) dan Net Profit Margin (NPM). Metode yang digunakan dalam penelitian ini adalah metode kualitatif. Hasil penelitian menunjukkan bahwa pertama, dari hasil perhitungan ROA, ROE, dan NPM yang konsisten negatif selama tahun 2019-2022, kedua, tekanan dari pihak Financial Fiar Play (FFP) dan ketiga, nilai pemain yang cukup tinggi sehingga pengeluaran lebih besar daripada pemasukan. Dapat disimpulkan dari kasus kecurangan akuntansi yang dilakukan oleh pihak Juventus Football Club, bahwa pentingnya transparansi, integritas dan tata kelola yang baik dalam manajemen keuangan perusahaan, terutama dalam industri olahraga yang sangat kompetitif.
subject: Articles
  topic: section
subject: Kecurangan Akuntansi
  topic: keywords
subject: Kinerja Keuangan
  topic: keywords
subject: Juventus Football Club
  topic: keywords
creator: Lyidya Safrina Dewi
creator: Rachmad Chartady
creator: Hendy Satria
rights: Copyright (c) 2024 Economic, Accounting Scientific Journal (CASH)
date: 2025-04-24
publication date: 2025-04-24
starting page: 1
ending page: 12
doi: 10.52624/cash.v8i1.2452

https://journal.stie-pembangunan.ac.id/index.php/cash/en/article/view/2448
type: item
title: PENGARUH PROFITABILITAS DAN INVESMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN DENGAN LIKUIDITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020 - 2022
description: Abstrak: Penelitian ini bertujuan untuk menguji profitabilitas dan Invesment Opportunity Set terhadap kebijakan dividen dengan likuiditas sebagai variabel moderasi (studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia). Metode penelitian ini adalah kuantitatif dengan menggunakan data sekunder yaitu laporan keuangan perusahaan. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020 – 2022. Teknik pemilihan sampel dengan metode purposive sampling dan terdapat 39 perusahaan yang menjadi sampel penelitian. Analisis data menggunakan regresi linear berganda dan uji moderasi. Hasil penelitian menunjukkan profitabilitas berpengaruh signifikan terhadap kebijakan dividen, sedangkan invesment opportunity set tidak berpengaruh signifikan terhadap kebijakan dividen. Lalu pada pengujian MRA guna untuk menguji variabel moderasi diperoleh hasil bahwa likuiditas tidak mampu memoderasi profitabilitas terhadap kebijakan dividen dan begitupula likuiditas tidak mampu memoderasi invesment opportunity set terhadap kebijakan dividen. Kata Kunci: Profitabilitas, Invesment Opportunity Set, Likuiditas dan Kebijakan Dividen. Abstract This research aims to test profitability and investment Opportunity Set on dividend policy with liquidity as a moderating variable (empirical study on manufacturing companies listed on the Indonesia Stock Exchange. This research method is quantitative using secondary data, namely the company's financial reports obtained. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2020 - 2022. The sample selection technique uses the purposive sampling method and there were 39 companies in the research sample. Data analysis using multiple linear regression and moderation tests. The research results show that Profitability has a significant effect on dividend policy, while investment opportunity set does not have a significant …
subject: Articles
  topic: section
subject: Profitability, Investment Opportunity Set, Liquidity and Dividend Policy
  topic: keywords
creator: Delima Rianti
rights: Copyright (c) 2024 Economic, Accounting Scientific Journal (CASH)
date: 2024-07-01
publication date: 2024-07-01
starting page: 104
ending page: 114
doi: 10.52624/cash.v7i2.2448

PENGARUH AKTIVITAS FOREIGN BUY DAN FOREIGN SELL TERHADAP HARGA SAHAM EMITEN SEKTOR PERBANKAN MILIK NEGARA PADA INDEKS LQ45 DI BURSA EFEK INDONESIA
type: item
description: This study aims to determine the effect of foreign buy and foreign sell activity on government bank companies stock price in LQ45 of Indonesia Stock Exchange. This research focuses on daily period from 1 January 2022 to 31 January 2022 with 4 companies as the population. Determination of the sample was done by saturation sampling method and 4 companies were chosen. This type of research is quantitative research. The type of data used is secondary data that collected from stock securities firm named ‘Ajaib’ using documentation and literature methods. The data is presented with panel data which will be processed using multiple linier regression analysis method through Eviews 12. The results of this study indicate that foreign buy activities has a positive significant effect towards stock price and foreign sell activities has negative but not significant effects on stock prices. Based on the results of the F test, the conclusion is foreign buy and foreign sell activities has a significant effect on stock prices
subject: Articles
  topic: section
subject: Foreign Buy, Foreign Sell, Stock Price
  topic: keywords
creator: Rohmat Mahfuddin
creator: Tommy Munaf
rights: Copyright (c) 2023 Economic, Accounting Scientific Journal (CASH)
date: 2023-12-01
publication date: 2023-12-01
starting page: 95
ending page: 103
doi: 10.52624/cash.v7i1.1791

ANALISIS RASIO PROFITABILITAS DAN RASIO AKTIVITAS MENJADI DASAR PENILAIAN KINERJA KEUANGAN KSP MANDIRI SEJAHTERA
type: item
description: The purpose of this study is to evaluate the financial performance of KSP Mandiri Sejahtera from 2019 to 2021, specifically focusing on profitability ratios, activity ratios, and comparing their performance with industry benchmarks. The research method used is qualitative, using the financial reports of KSP Mandiri Sejahtera as the main analysis. Secondary data is used, and data collection techniques include interviews and literature study. The results show that KSP Mandiri Sejahtera has performed very well in terms of gross profit margin, exceeding the industry average by an average of 65%. Additionally, net profit margins are also impressive, exceeding the industry average of 34%. Return on investment is considered satisfactory, meeting industry standards at an average of 28%. However, when looking at the activity ratio, KSP Mandiri Sejahtera does not manage its assets effectively. Average accounts receivable turnover was significantly lower than the industry standard at only 5 times, and inventory turnover fell below industry expectations at 1 time. On the other hand, total asset turnover is considered adequate, in line with the industry standard of 1x on average. In conclusion, profitability ratios and activity ratios provide valuable insights into a company's financial performance, resource utilization, cost control measures, and sales effectiveness and efficiency
subject: Articles
  topic: section
subject: Profitability Ratios, Activity Ratios, Financial Performance
  topic: keywords
creator: Andres Putranta Sitepu
rights: Copyright (c) 2023 Economic, Accounting Scientific Journal (CASH)
date: 2023-12-01
publication date: 2023-12-01
starting page: 85
ending page: 89
doi: 10.52624/cash.v7i1.1767

PENGARUH POLITICAL CONNECTION, GOOD CORPORATE GOVERNANCE, DAN MEDIA EXPOSURE TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD) PADA PERUSAHAAN PERBANKAN DI BEI
type: item
description: Abstrak Tujuan dari penelitian ini adalah untuk mengetahui pengaruh political connection, good corporate governance, dan media exposure terhadap corporate social responsibility disclosure (CSRD) pada perusahaan perbankan di BEI. Pada variabel good corporate governance menggunakan dua struktur, yaitu kepemilikan institusional dan komite audit. Data yang digunakan pada penelitian ini adalah data sekunder dengan sampel berupa perusahaan perbankan yang terdaftar di Bursa Efek Indonesia sebanyak 26 perusahaan dengan periode pengamatan dari tahun 2021-2023. Pemilihan sampel dengan menggunakan metode purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan menggunakan aplikasi Eviews 10. Hasil dari penelitian ini menunjukkan bahwa political connection dan media exposure secara parsial berpengaruh positif dan signifikan terhadap CSRD. Pada variabel kepemilikan institusional dan komite audit secara parsial tidak berpengaruh signifikan terhadap CSRD. Political connection, kepemilikan institusional, komite audit, dan media exposure berpengaruh secara simultan terhadap CSRD. Kata Kunci: Political Connection, Kepemilikan Institusional, Komite Audit, Media Exposure, Corporate Social Responsibility Disclosure (CSRD) Abstract The purpose of this study is to determine the effect of political connection, good corporate governance, and media exposure on corporate social responsibility disclosure (CSRD) in banking companies on the IDX. The good corporate governance variable uses two structures, namely institutional ownership and audit committee. The data used in this study are secondary data with a sample of 26 banking companies listed on the Indonesia Stock Exchange with an observation period from 2021-2023. Sample selection using purposive sampling method. The analysis method used in this research is multiple linear regression analysis using the Eviews 10 application. The results of this study indicate that political conne…
subject: Articles
  topic: section
subject: Political Connection, Institutional Ownership, Audit Committee, Media Exposure, Corporate Social Responsibility Disclosure (CSRD)
  topic: keywords
creator: Elvia Alodia Daliman
creator: Hendy Satria
creator: Afriyadi Afriyadi
rights: Copyright (c) 2024 Economic, Accounting Scientific Journal (CASH)
date: 2024-07-01
publication date: 2024-07-01
starting page: 129
ending page: 142
doi: 10.52624/cash.v7i2.2453

PENGARUH BUDAYA ORGANISAI TERHADAP KINERJA KARYAWAN PADA CV. ADM
type: item
description: Tujuan dari penelitian ini adalah untuk mengetahui pengaruh budaya organisasi terhadap kinerja karyawan, secara khusus berfokus pada sampel 30 karyawan dari populasi karyawan CV.ADM. Analisis data dilakukan dengan melakukan uji validitas dan reliabilitas, serta menggunakan koefisien determinasi dan uji-t. Hasil penelitian menunjukkan bahwa budaya organisasi berpengaruh besar dan positif terhadap kinerja pegawai.
subject: Articles
  topic: section
subject: Budaya Organisasi, Kinerja Karyawan
  topic: keywords
creator: Alfi Hendri
rights: Copyright (c) 2023 Economic, Accounting Scientific Journal (CASH)
date: 2023-12-01
publication date: 2023-12-01
starting page: 79
ending page: 84
doi: 10.52624/cash.v7i1.2373

PENGARUH MOTIVASI KERJA TERHADAP KINERJA KARYAWAN KSP SEJAHTERA MANDIRI
type: item
description: Tujuan dari penelitian ini adalah untuk menyelidiki bagaimana motivasi kerja mempengaruhi kinerja karyawan. Penelitian dilakukan di KSP Sejahtera Mandiri, dengan jumlah sampel 30 orang pegawai dari organisasi ini. Metode analisis data meliputi analisis regresi linier sederhana, perhitungan koefisien determinasi, dan uji-t. Temuan penelitian menunjukkan bahwa motivasi kerja memiliki pengaruh yang nyata dan menguntungkan terhadap kinerja karyawan.
subject: Articles
  topic: section
subject: Motivasi Kerja, Kinerja Karyawan
  topic: keywords
creator: M. Syafnur
rights: Copyright (c) 2023 Economic, Accounting Scientific Journal (CASH)
date: 2023-12-01
publication date: 2023-12-01
starting page: 90
ending page: 94
doi: 10.52624/cash.v7i1.2372

ANALISIS PROFITABILITAS DAMPAK POSITIF PANDEMI COVID-19 TERHADAP LABA BSI KC BALIKPAPAN SUDIRMAN 1
type: item
description: Abstrak: Bank Syariah Indonesia (BSI) yang merupakan hasil penggabungan tiga bank besar berbasis syariah dan diresmikan pada masa pandemi Covid-19 diharapkan menjadi energi barubagi perekonomian Indonesia, khususnya dalam mempertahankan bahkan meningkatkan profitabilitas/laba. Adapun tujuan penelitian ini untuk mengetahui dampak positif pandemi Covid-19 terhadap laba BSI KC Balikpapan Sudirman 1. Metodologi penelitian yang digunakan adalah analisis deskriptif kuantitatif dengan merumuskan dan menafsirkan data sehingga memberikan gambaran yang jelas tentang dampak pandemi Covid-19 terhadap laba perusahaan. Hasil penelitian menunjukkan bahwa pandemi Covid-19 tidak mempengaruhi laba bersih BSI KC Balikpapan Sudirman 1. Hal tersebut dapat dilihat dari hasil penelitian terhadap laba BSI KC Sudirman 1 dimana adanya peningkatan laba bersih pada tahun 2020 sebesar 33,60% dibandingkan laba tahun sebelumnya. Kata Kunci: Pandemi Covid-19, Dampak Positif, Pertumbuhan Laba Perbankan Abstract: Bank Syariah Indonesia (BSI), which is the result of a merger of three large sharia-based banks and was inaugurated during the Covid-19 pandemic, is expected to become new energy for the Indonesian economy, especially in maintaining and even increasing profitability/profit. The purpose of this study is to determine the positive impact of the Covid-19 pandemic on profits of BSI KC Balikpapan Sudirman 1. The research methodology used is quantitative descriptive analysis by formulating and interpreting data so as to provide a clear picture of the impact of the Covid-19 pandemic on company profits. Research results shows that the Covid-19 pandemic did not affect the net profit of BSI KC Balikpapan Sudirman 1. This can be seen from the results of research on the profits of BSI KC Sudirman 1 where there was an increase in net profit in 2020 of 33.60% compared to the previous year's profit. Keywords: Covid-19 Pandemic, Positive Impact, Growth in Banking Profits
subject: Articles
  topic: section
subject: Covid-19 Pandemic, Positive Impact, Growth in Banking Profits
  topic: keywords
creator: Abdul Roffi Suderajad
creator: Raja Yulianita Sarazwati
creator: Novica Indriaty
rights: Copyright (c) 2023 Economic, Accounting Scientific Journal (CASH)
date: 2023-12-01
publication date: 2023-12-01
starting page: 70
ending page: 78
doi: 10.52624/cash.v7i1.2378

PENGARUH PENETEPAN PAJAK DAN CASHBACK TERHADAP PEMBELIAN MERCHANDISE KPOP DENGAN HARGA SEBAGAI VARIABEL MODERATING (STUDI KASUS PENGGEMAR GRUP KPOP GENERASI Z)
type: item
description: Abstrak Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh penetapan pajak (X1) dan cashback (X2) terhadap pembelian merchandise kpop dengan harga (Z) sebagai variabel moderating. Sampel yang digunakan adalah 108 responden dengan metode kuantitatif melalui pengumpulan data menggunakan kuesioner. Hasil analisis menunjukkan bahwa penetapan pajak tidak berpengaruh terhadap pembelian merchandise kpop dengan nilai t hitung 1,838 dan nilai signifikansi 0,069 (p > 0,05), cashback memiliki pengaruh positif dan signifikan terhadap pembelian merchandise kpop dengan nilai t hitung 2,713 dan nilai signfikansi 0,008 (p < 0,05), harga memiliki pengaruh positif dan signifikan terhadap pembelian merchandise kpop dengan nilai t hitung 2,557 dan nilai signifikansi 0,012 (p < 0,05), harga mampu memoderasi pengaruh penetapan pajak terhadap pembelian merchandise kpop dengan nilai t hitung 2,601 dan nilai signifikansi 0,0011 (p < 0,05), serta harga mampu memooderasi pengaruh cashback terhadap pembelian merchandise kpop dengan nilai t hitung 2,279 dan nilai signifikansi 0,025 (p < 0,05). Kesimpulannya, penetapan pajak tidak berpengaruh terhadap pembelian merchandise kpop sementara cashback dan harga secara parsial memiliki pengaruh positif dan signifikan terhadap pembelian merchandise kpop. Harga mampu memoderasi pengaruh penetapan pajak dan cashback terhadap pembelian merchandise kpop. Kata Kunci: Penetapan Pajak, Cashback, Pembelian, Harga Abstract This research aims to determine and test the influence of tax imposition (X1) and cashback (X2) on the purchase of K-pop merchandise with price (Z) as a moderating variable. The sample used consisted of 108 respondents with a quantitative method through data collection using a questionnaire. The analysis results show that tax imposition does not affect the purchase of K-pop merchandise with a t-value of 1.838 and a significance value of 0.069 (p > 0.05), cashback has a positive and significant effect on the purchase of K-pop merch…
subject: Articles
  topic: section
subject: Tax, Cashback, Purchase, Price
  topic: keywords
creator: Eka Septia Anggraini
creator: Hendy Satria
creator: Hasnarika Hasnarika
rights: Copyright (c) 2024 Economic, Accounting Scientific Journal (CASH)
date: 2024-07-01
publication date: 2024-07-01
starting page: 115
ending page: 128
doi: 10.52624/cash.v7i2.2459

https://journal.stie-pembangunan.ac.id/index.php/cash/en/article/view/2455
type: item
title: PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP SUSTAINABILITY REPORT DENGANUKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
description: Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance dan kinerja keuangan terhadap sustainability report dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Good corporate governance yang diterapkan dalam penelitian ini adalah dewan direksi, komite audit dan dewan komisaris independen. Data yang digunakan berupa data sekunder dengan sampel terdiri dari 20 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dengan periode 2020-2023. Pemlihan sampel dilakukan dengan metode purposive sampling. Analisis data dalam penelitian ini menggunakan software Eviews 12. Hasil penelitian yang dilakukan menunjukkan bahwa secara parsial, dewan direksi dan profitabilitas berpengaruh positif dan signifikan terhadap sustainability report. Sementara itu, komite audit dan dewan komisaris independen tidak memiliki pengaruh signifikan terhadap sustainability report. Ukuran perusahaan dapat memoderasi dan memperkuat pengaruh dewan direksi dan profitabilitas terhadap sustainability report. Ukuran tidak dapat memoderasi pengaruh komite audit dan dewan komisaris independen terhadap sustainability report. Kata Kunci: Dewan Direksi, Komite Audit, Dewan Komisaris Independen, Profitabilitas, Ukuran Perusahaan, Sustainbality Report. Abstract This study aims to determine the effect of good corporate governance and financial performance on sustainability reports with company size as a moderating variable in mining companies listed on the Indonesia Stock Exchange. Good corporate governance applied in this study is the board of directors, audit committee and independent board of commissioners. The data used is secondary data with a sample consisting of 20 mining companies listed on the Indonesia Stock Exchange for the period 2020-2023. Sample selection was carried out using purposive sampling method. The results of the research conducted show that partially, the board of directors and profitab…
subject: Articles
  topic: section
subject: Board of Directors, Audit Committee, Independent Commissioner Board, Profitability, Company Size, Sustainbality Report.
  topic: keywords
creator: Fatimah Tuzzohra
creator: Hendy Satria
creator: Ranat Mulia Pardede
rights: Copyright (c) 2024 Economic, Accounting Scientific Journal (CASH)
date: 2024-07-01
publication date: 2024-07-01
starting page: 143
ending page: 157
doi: 10.52624/cash.v7i2.2455

https://journal.stie-pembangunan.ac.id/index.php/cash/en/article/view/2456
type: item
title: ANALISIS PENGELOLAAN DANA BADAN USAHA MILIK DESA STATUS BERKEMBANG DAN KONTRIBUSINYA TERHADAP PEREKONOMIAN DESA (STUDI KASUS PADA BUMDES TEMBELING DAN BUMDES BINTAN BUYU, KECAMATAN TELUK BINTAN, KABUPATEN BINTAN)
description: Abstrak Tujuan dari penelitian ini adalah untuk menganalisis pembentukan, pengelolaan, dan aspek operasional BUMDes, serta kontribusi dan dampak ekonomi langsung maupun tidak langsung dari BUMDes Tembeling dan BUMDes Bintan Buyu terhadap peningkatan usaha ekonomi desa. Metode yang digunakan dalam penelitian ini adalah metode kualitatif. Informan penelitian ini terdapat 4 kelompok, yakni kelompok pertama Kepala Desa, kelompok kedua Ketua BUMDes serta pengelola unit masing-masing BUMDes, kelompok ketiga salah satu masyarakat sekitar BUMDes Tembeling dan BUMDes Bintan Buyu, dan kelompok keempat pihak Dinas PMD. Teknik yang digunakan adalah reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa berdasarkan dari 7 indikator pada Peraturan Daerah Kabupaten Bintan Nomor 9 Tahun 2007 tentang Pembentukan dan Pengelolaan Badan Usaha Milik Desa (BUMDes), BUMDes Tembeling dan BUMDes Bintan Buyu belum sepenuhnya sesuai dan belum dapat memberikan kontribusi terhadapat perekonomian desa. Kata Kunci : BUMDes, Pengelolaan Dana, Kontribusi Terhadap Perekonomian Desa Abstract The purpose of this study is to analyze the formation, management, and operational aspects of BUMDes, as well as the direct and indirect economic contributions and impacts of BUMDes Tembeling and BUMDes Bintan Buyu on improving village economic efforts. The method used in this research is a qualitative method. There are 4 groups of informants for this research, namely the first group is the Village Head, the second group is the Head of BUMDes and the unit managers of each BUMDes, the third group is one of the communities around BUMDes Tembeling and BUMDes Bintan Buyu, and the fourth group is the PMD Service. The techniques used are data reduction, data presentation and conclusion drawing. The research results show that based on the 7 indicators in Bintan Regency Regional Regulation Number 9 of 2007 concerning the Formation and Management of Village-Owned Enterprises (BUMDes), T…
subject: Articles
  topic: section
subject: Bumdes, Fund Management, Contribution To Village Economy
  topic: keywords
creator: Hani Sulistyowati
creator: Salihi Salihi
creator: Muhammad Isa Alamsyahbana
rights: Copyright (c) 2024 Economic, Accounting Scientific Journal (CASH)
date: 2024-07-01
publication date: 2024-07-01
starting page: 158
ending page: 167
doi: 10.52624/cash.v7i2.2456

ANALISIS LAPORAN KEUANGAN MENGGUNAKAN METODE LIQUIDITY RATIO PADA PT PERUSAHAAN GAS NEGARA TBK PERIODE 2020-2021
type: item
description: Abstract The purpose of this study was to examine the financial statements of PT Perusahaan Gas Negara Tbk using the Liquidity Ratio method for the 2020-2021 period. This method is 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 includes qualitative descriptive research. The findings show that PT Perusahaan Gas Negara Tbk experienced an increase in its liquidity ratio during the 2020-2021 period. The company's liquidity is getting better as indicated by the increase in the Current Ratio, Acid Test Ratio, and Cash Ratio. In closing, PT Perusahaan Gas Negara Tbk showed an increase in financial performance in the 2020-2021 period. The results of this analysis can assist company management in making the right decisions regarding managing the company's financial resources and improving their financial performance in the future. Keywords: Financial Statement Analysis, Liquidity Method Abstrak Penelitian ini bertujuan untuk menganalisis laporan keuangan PT Perusahaan Gas Negara Tbk menggunakan metode Liquidity Ratio, selama periode 2020-2021. Metode analisis ini digunakan untuk mengevaluasi kinerja keuangan perusahaan dalam hal likuiditas, struktur modal, profitabilitas, dn efisiensi operasional. Penelitian ini mengumpulkan data dari laporan keuangan PT Perusahaan Gas Negara Tbk selama periode dua tahun. Jenis penelitian yang dilakukan adalah penelitian deskriptif kualitatif. Hasil ini menunjukkan bahwa PT Perusahaan Gas Negara Tbk mengalami perbaikan dalam rasio likuiditas selama periode 2020-2021. Likuiditasnya perusahaan meningkat, ditunjukkan oleh peningkatan Current Ratio, Acid Test Ratio, dan Cash Ratio. Kesimpulannya, PT Perusahaan Gas Negara Tbk menunjukkan perbaikan kinerja keuangan selama periode 2020-2021. Hasil analisis ini dapat digunakan oleh manaj…
subject: Articles
  topic: section
subject: Analisis Laporan Keuangan, Metode Likuiditas
  topic: keywords
creator: Aulia Dewi Gizta
rights: Copyright (c) 2022 Economic, Accounting Scientific Journal (CASH)
date: 2022-07-01
publication date: 2022-07-01
starting page: 102
ending page: 109
doi: 10.52624/cash.v2i2.2384

ANALISIS PEMBERIAN PUNISHMENT PADA KARYAWAN CV. ANUGERAH SUKSES MANDIRI
type: item
description: Penelitian ini menganalisis tentang hukuman yang diberikan kepada karyawan di CV. Anugerah Sukses Mandiri. Penelitian ini menggunakan pendekatan penelitian deskriptif kualitatif dan memilih sampel 5 karyawan dari populasi 25 orang. Analisis data meliputi pengorganisasian, pendeskripsian, sintesis, pemilihan, dan penarikan kesimpulan dari observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa punishment diberikan dengan tepat, dengan punishment yang ringan seperti teguran lisan dan nasehat untuk pelanggaran seperti membuat catatan fiktif, tidak bertanggung jawab, menggelapkan uang, tidak sopan kepada nasabah, kurang disiplin, dan lalai. Hukuman sedang termasuk pembinaan dan penonaktifan dari posisi, tanpa penundaan promosi atau pengurangan peringkat. Tujuan dari sanksi ini adalah untuk mengkomunikasikan dengan jelas perilaku yang diharapkan dan konsekuensi dari pelanggaran aturan kepada karyawan
subject: Articles
  topic: section
subject: Punishment, Karyawan, Hukuman
  topic: keywords
creator: Anggia Sekar Putri
rights: Copyright (c) 2022 Economic, Accounting Scientific Journal (CASH)
date: 2022-07-01
publication date: 2022-07-01
starting page: 95
ending page: 101
doi: 10.52624/cash.v2i2.2400

ANALISIS LAPORAN KEUANGAN MENGGUNAKAN METODE LIQUIDITY RATIO DAN PROFITABILITY RATIO PT PERUSAHAAN GAS NEGARA TBK PERIODE 2020-2021
type: item
description: 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. Keywords: Financial Statement Analysis, Liquidity Method, Profitability Abstrak Tujuan dari penelitian ini adalah untuk menguji laporan keuangan PT Perusahaan Gas Negara Tbk dengan menggunakan metode Rasio Likuiditas dan Rasio Profitabilitas periode tahun 2020-2021. Metode-metode tersebut digunakan untuk menilai kinerja keuangan perusahaan dalam hal liku…
subject: Articles
  topic: section
subject: Analisis Laporan Keuangan, Metode Likuiditas, Profitabilitas
  topic: keywords
creator: Andres Putranta Sitepu
rights: Copyright (c) 2022 Economic, Accounting Scientific Journal (CASH)
date: 2022-07-01
publication date: 2022-07-01
starting page: 88
ending page: 94
doi: 10.52624/cash.v2i2.2386

ANALISIS PENERAPAN PSAK 72 TENTANG REVENUE CONTRACT PADA CV. MAJU BERJAYA
type: item
description: Saat ini PSAK 72 telah resmi menggantikan seluruh standar yang terkait dengan pengakuan pendapatan sehingga PSAK 72 ini dapat menjadi standar tunggal yang mengatur tentang pengakuan pendapatan dari kontrak dengan pelanggan. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penerapan PSAK 72 tentang revenue contract pada CV. Maju Berjaya. Penelitian ini menggunakan data pendapatan kontrak pada CV. Maju Berjaya untuk periode tahun 2019 dan 2020. Metode yang digunakan dalam penelitian ini adalah metode kualitatif. Teknik pengumpulan data dilakukan dengan empat cara yaitu wawancara, obervasi, dokumentasi, dan studi kepustakaan. Hasil penelitian ini menunjukkan bahwa pada tahapan mengidentifikasi kontrak dengan pelanggan, mengidentifikasi kewajiban pelaksanaan, dan menentukan harga transaksi CV. Maju Berjaya telah sesuai dengan PSAK 72. Sedangkan pada tahapan mengakui pendapatan ketika entitas telah menyelesaikan kewajiban pelaksanaan tidak sesuai dengan PSAK 72. Sementara itu CV. Maju Berjaya tidak menerapkan satu tahapan yaitu mengalokasikan harga transaksi terhadap kewajiban pelaksanaan
subject: Articles
  topic: section
subject: Revenue Contract, PSAK 72
  topic: keywords
creator: Novi Chandra Saputra
creator: Ramadhayani Putri
rights: Copyright (c) 2022 Economic, Accounting Scientific Journal (CASH)
date: 2022-07-01
publication date: 2022-07-01
starting page: 110
ending page: 119
doi: 10.52624/cash.v2i2.2401

ANALISIS RASIO PROFITABILITAS DAN RASIO AKTIVITAS SEBAGAI DASAR PENILAIAN KINERJA KEUANGAN PADA CV. MBF
type: item
description: The purpose of this research is to assess the financial performance of CV. MBF during the period 2019-2021, focuses on profitability ratios, activity ratios and performance evaluation compared to industry benchmarks. The research method used is qualitative, with the financial reports of CV. MBF serves as the main subject of analysis. Secondary data was used for this study, and data collection techniques included interviews and literature studies. The findings reveal that CV. MBF performed exceptionally well in terms of gross profit margin, exceeding the industry standard with an average of 61%. In addition, the net profit margin is also impressive, exceeding the industry average by 37%. Return on investment is considered satisfactory, standing at an average of 25% and meeting industry standards. However, when viewed from the activity ratio, CV. MBF has not managed its assets effectively. The average receivables turnover is much lower than the industry standard, only 5 times. Likewise, inventory turnover was below industry expectations at 1 time. On the other hand, total asset turnover is considered sufficient, with an average of 1 time, very much in line with industry standards. In conclusion, profitability ratios and activity ratios offer invaluable insights into a company's financial performance, resource utilization, cost control measures, and sales effectiveness and efficiency.
subject: Articles
  topic: section
subject: Profitability Ratios, Activity Ratios, Financial Performance
  topic: keywords
creator: Fauzi Fauzi
rights: Copyright (c) 2022 Economic, Accounting Scientific Journal (CASH)
date: 2023-10-27
publication date: 2023-10-27
starting page: 1
ending page: 6
doi: 10.52624/cash.v6i1.2367

PENGARUH EARNING DAN CASH FLOW OPERATION TERHADAP ARUS KAS MASA DEPAN PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BEI TAHUN 2018-2021
type: item
description: Penelitian ini bertujuan untuk mengetahui pengaruh laba dan arus kas operasi terhadap arus kas masa depan pada perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode tahun 2018-2021. Jenis data yang digunakan dalam penelitian ini yaitu data sekunder dari setiap laporan keuangan masing-masing perusahaan sektor barang konsumsi yang terdaftar di BEI tahun 2018-2021. Jumlah sampel dalam penelitian ini yaitu 26 perusahaan yang dipilih menggunakan metode purposive sampling. Teknik yang digunakan untuk analisis data adalah analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis. Hasil penelitian menunjukkan variabel laba berpengaruh positif dan signifikan terhadap arus kas masa depan. Variabel arus kas berpengaruh positif dan signifikan terhadap arus kas masa depan. Dengan demikian, laba dan arus kas operasi secara simultan berpengaruh positif dan signifikan terhadap arus kas masa depan
subject: Articles
  topic: section
subject: Earning, Cash Flow Operation, Arus Kas Masa Depan
  topic: keywords
creator: Rohmat Mahfuddin
creator: Tommy Munaf
rights: Copyright (c) 2022 Economic, Accounting Scientific Journal (CASH)
date: 2022-07-01
publication date: 2022-07-01
starting page: 120
ending page: 125
doi: 10.52624/cash.v2i2.2402

ANALISIS KINERJA KEUANGAN PT. MULIA BOGA RAYA TBK MENGGUNAKAN METODE RATIO PROFITABILITAS PERIODE TAHUN 2020-2021
type: item
description: Tujuan dari penelitian ini adalah untuk menilai pentingnya profitabilitas dalam kaitannya dengan nilai perusahaan. Penelitian dilakukan di PT. Mulia Boga Raya TBK periode 2020-2021. Pengumpulan data dilakukan dengan menggunakan metode observasi non partisipan, khususnya melalui laporan keuangan yang tersedia pada website www.idx.co.id. Analisis mengungkapkan bahwa profitabilitas dan inflasi secara signifikan mempengaruhi nilai perusahaan. Secara khusus, profitabilitas memiliki pengaruh positif terhadap nilai perusahaan
subject: Articles
  topic: section
subject: Profitabilitas, Nilai Perusahaan
  topic: keywords
creator: Novi Chandra Saputra
rights: Copyright (c) 2022 Economic, Accounting Scientific Journal (CASH)
date: 2023-10-27
publication date: 2023-10-27
starting page: 7
ending page: 10
doi: 10.52624/cash.v6i1.2375

ANALISIS BIAYA TRANSPORTASI DALAM PENETAPAN TARIF PENGIRIMAN BARANG PADA J&T EXPRESS DP R. H. FISABILILLAH TANJUNGPINANG
type: item
description: The purpose of this study is to determine the components of transportation costs in determining the delivery rates for J&T Express DP R. H. Fisabilillah Tanjungpinang. The research method in this study uses a type of qualitative research. The type of data used is qualitative data with the data sources used are primary data and secondary data. Data collection techniques using interviews, observation, documentation, and literature studies. Data processing techniques use data collection, data reduction, data display, conclusion drawing and verification. Data analysis techniques use qualitative descriptive analysis methods. Based on the results of the study, it is known that the J&T Express DP R. H. Fisabilillah Tanjungpinang company sets a freight rate for the type of Regular/Air EZ services subject to a shipping rate of Rp. 36.000 per kg with an estimate delivery time of 3-4 days by plane and the Alternative/Sea ECO services is subject to a shipping rate of Rp. 31.000 per kg with an estimated delivery time of 5-7 days by cargo ship. The conclusion obtained from this study is that the transportation costs at J&T Express DP R. H. Fisabilillah Tanjungpinang company, especially for Regular/Air EZ services and Alternative/Sea ECO services are formed from cost components in the form of plastic packing costs with a unit price of Rp. 2,000 where this fee is not charged to the customer and in determining the delivery rate of goods is determined based on several components of the calculation, namely the use of the type of service, the weight of the goods, the volume of goods and the distance to the destination city.
subject: Articles
  topic: section
subject: Transportation Cost, Tariff Setting, Freight Forwarding Rates
  topic: keywords
creator: Novi Chandra Saputra
creator: Alya Ningsih Bailey
rights: Copyright (c) 2022 Economic, Accounting Scientific Journal (CASH)
date: 2023-10-27
publication date: 2023-10-27
starting page: 11
ending page: 17
doi: 10.52624/cash.v6i1.1760

ANALISIS KINERJA KEUANGAN BANK SEBELUM DAN SESUDAH DIAKUISISI
type: item
description: The purpose of this research is to find out whether there has been an improvement in the financial performance of Bank Permata after it was acquired by comparing the financial performance of the banks two years before and two years after. This study uses financial ratio analysis of LDR, CAR, ROA, BOPO, NPL as the calculation. The method used in this study is a qualitative method using secondary data. The object of this research is Permata Bank. Data collection was carried out by means of literature studies and documentation. Where data is obtained from Bank Permata's financial reports. Based on the results of the financial performance analysis at Permata Bank, it was concluded that LDR, CAR, NPL had improvements in Permata Bank's financial performance. Meanwhile, ROA and BOPO did not improve after being acquired but are in a safe position for the soundness of the bank
subject: Articles
  topic: section
subject: Acquisition, Financial Performance, Bank
  topic: keywords
creator: Tommy Munaf
creator: Rohmat Mahfuddin
rights: Copyright (c) 2022 Economic, Accounting Scientific Journal (CASH)
date: 2023-10-27
publication date: 2023-10-27
starting page: 25
ending page: 31
doi: 10.52624/cash.v6i1.1762

ANALISIS KREDIT BERMASALAH PT BANK RAKYAT INDONESIA (PERSERO) TBK DI MASA PANDEMI COVID 19
type: item
description: 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.
subject: Articles
  topic: section
subject: Non-Performing Loans, Covid 19 Pandemic
  topic: keywords
creator: Tommy Munaf
creator: Rohmat Mahfuddin
rights: Copyright (c) 2023 Economic, Accounting Scientific Journal (CASH)
date: 2023-10-28
publication date: 2023-10-28
starting page: 54
ending page: 62
doi: 10.52624/cash.v6i2.1764

ANALISIS PENGELOLAAN KEUANGAN USAHA KECIL MIKRO DAN MENENGAH DENGAN ECONOMIC ENTIY CONCEPT
type: item
description: Financial management in Micro, Small and Medium Enterprises is often neglected by MSME business actors, especially those related to the implementation of correct financial and accounting management. The problems that arise are due to the knowledge and information of MSME actors as well as the problem of the Carindo Jaya Semesta Shop which is still a very limited understanding of accounting and the educational background of the MSME actors In accounting, the economic entity concept is an ideal concept for Micro, Small and Medium Enterprises, because by using this concept, Micro and Medium Enterprises will know the actual operating profit of the business.The results showed that the Carindo Jaya Semesta Store Business tried to apply the economic entity concept in its business even though it was not perfect, with this application the Carindo Jaya Semesta Store Business also made financial reports even though it was not in accordance with SAK EMKM
subject: Articles
  topic: section
subject: Financial Management, Micro, Small and Medium Enterprises, Economic Entity Concept, SAK EMKM
  topic: keywords
creator: Tommy Munaf
creator: Rohmat Mahfuddin
creator: Nur Hasanah
rights: Copyright (c) 2022 Economic, Accounting Scientific Journal (CASH)
date: 2023-10-27
publication date: 2023-10-27
starting page: 18
ending page: 24
doi: 10.52624/cash.v6i1.1761

PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2019-2021
type: item
description: 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
subject: Articles
  topic: section
subject: Financial Performance, Profit Growth, Liquidity, Leverage, Activity
  topic: keywords
creator: Novi Chandra Saputra
creator: Nurul Despurnama Sary
rights: Copyright (c) 2023 Economic, Accounting Scientific Journal (CASH)
date: 2023-10-28
publication date: 2023-10-28
starting page: 63
ending page: 69
doi: 10.52624/cash.v6i2.1765

ANALISIS KINERJA KEUANGAN PT. MULIA BOGA RAYA TBK MENGGUNAKAN METODE RATIO LIKUIDITAS PERIODE TAHUN 2020-2021
type: item
description: 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.
subject: Articles
  topic: section
subject: Likuiditas, Nilai Perusahaan
  topic: keywords
creator: Novica Indriaty
rights: Copyright (c) 2023 Economic, Accounting Scientific Journal (CASH)
date: 2023-10-28
publication date: 2023-10-28
starting page: 50
ending page: 53
doi: 10.52624/cash.v6i2.2374

PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN METODE HARGA POKOK PESANAN PADA MELAYU IZZA TAYLOR
type: item
description: 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.
subject: Articles
  topic: section
subject: Harga Pokok Produksi, Harga Pokok Pesanan, Full Costing
  topic: keywords
creator: Fauzi Fauzi
rights: Copyright (c) 2023 Economic, Accounting Scientific Journal (CASH)
date: 2023-10-28
publication date: 2023-10-28
starting page: 32
ending page: 38
doi: 10.52624/cash.v6i1.2368

ANALISIS LAPORAN KEUANGAN MENGGUNAKAN METODE LIQUIDITY RATIO DAN PROFITABILITY RATIO PT PERUSAHAAN GAS NEGARA TBK PERIODE 2020-2021
type: item
description: 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
subject: Articles
  topic: section
subject: Financial Statement Analysis, Liquidity Method, Profitability
  topic: keywords
creator: Novica Indriaty
rights: Copyright (c) 2023 Economic, Accounting Scientific Journal (CASH)
date: 2023-10-28
publication date: 2023-10-28
starting page: 39
ending page: 49
doi: 10.52624/cash.v6i2.1763