Jurnal Akuntansi AKTIVA

DETERMINAN PENGELOLAAN DANA DESA DI KECAMATAN RUPIT PROVINSI SUMATERA SELATAN

Rafi AL-Fiansyah — 2025-10-31

The aim of this research is to determine the influence of Apparatus Competence, Accountability and the Government's Internal Control System on Village Fund Management in Rupit District. The population in this study were 16 villages in Rupit District. This research used a saturated sampling technique with 64 respondents. Data was collected by distributing questionnaires directly to respondents. The data analysis technique used is multiple linear regression with the help of SPSS 29 software. The results of this research show that Apparatus Competence, Accountability and the Government's Internal Control System partially and simultaneously have a positive and significant effect on Village Fund Management. The Adjusted R Square value is 0.621, which means that Apparatus Competence, Accountability and the Government's Internal Control System have an influence of 62.1% on Village Fund Management.

PENGARUH SIMPANAN NASABAH TERHADAP LABA BERSIH BANK CENTRAL ASIA DAN BANK RAKYAT INDONESIA PERIODE 2020-2023

Aurelius Nathanael Gunawan — 2025-10-31

This study analyzes the impact of customer deposits on net income at two of Indonesia's largest banks, PT Bank Central Asia Tbk and PT Bank Rakyat Indonesia Tbk. Financial data were obtained from financial reports over 32 quarters and analyzed using simple linear regression. The results show that customer deposits have a positive and significant effect on net income. The resulting linear regression equation indicates that an increase in customer deposits by one unit will raise net income by 0.05169315 units. Conversely, if customer deposits are zero, the bank's net income will decrease by -30526172.64 units. Customer deposits collected by banks are used to finance loans that generate interest income, a key component of bank profits. This study's findings align with previous research, which demonstrated that third-party funds, including time deposits, significantly influence banks' net income. The study underscores the importance of optimizing customer deposit management to support the financial performance of banks.

PENGARUH GOVERNMENT FUND TERHADAP COMPREHENSIVE INCOME MONASH UNIVERSITY AUSTRALIA

Fannyra Lianty — 2025-10-31

This study aims to analyze the impact of government funds on the comprehensive income of Monash University in Australia. Using documentation methods and multiple linear regression analysis, this research evaluates the university's financial data from 1992 to 2023. The results show that government funds have a significant effect on comprehensive income at a 10% significance level. Each increase in government funding by one unit contributes to a rise in comprehensive income by 0.106 units. This study highlights the importance of government funding in supporting the financial performance of universities while emphasizing the need for optimization and transparency in its utilization to achieve more effective outcomes.

PENGARUH DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON ASSETS (ROA) PERUSAHAAN CHAROEN POKPHAND INDONESIA

Elizabeth Tiur Manurung — 2025-10-31

This study aims to examine the effect of Debt to Equity Ratio (DER) on Return on Assets (ROA) at PT Charoen Pokphand Indonesia Tbk (CPIN) as part of the company's financial performance analysis. Based on the company's financial statement data from 2022 to 2024 analyzed by simple linear regression using IBM SPSS, it was found that DER had no significant effect on ROA. This shows that although the capital structure consisting of debt and equity can influence the company's financial decisions, its effect on profitability through asset efficiency is not proven to be significant. This study contributes to understanding the relationship between capital structure and firm profitability, and suggests financial managers to focus more on operational efficiency rather than relying solely on changes in funding structure to improve financial performance.

PENGARUH DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM DENGAN DEVIDEND PAYOUT RATIO SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN BATUBARA DI BEI TAHUN 2021-2023

Alhif Apriliana — 2025-10-31

Coal prices in 2023 have decreased. The supply chain problems that have begun to be resolved and the high interest rate policy have caused the demand side to be held back, causing coal prices to plummet. The recorded price of coal is 64.85%. Coal has a price of US$ 136.95 per ton at the end of 2023. Stock prices are formed from the supply and demand of a stock, if demand increasesAn increase in stock price typically signals a rise in investor confidence. On the other hand, when stock prices are elevated, it suggests growing trust from both current and potential investors in the company. This research aims to explore the connection between stock prices and the debt-to-equity ratio of firms listed on the Indonesia Stock Exchange between 2021 and 2023, with the dividend payout ratio acting as a moderating variable. Eleven samples representing a total of thirty-four businesses were analysed using SPSS 25.0 in this quantitative study. The results show that DER has a beneficial effect on stock prices, and that DPR helps to moderate this effect. These two findings are supported by the study's findings.

ANALISISIS LAPORAN KONSOLIDASI KEUANGAN TERHADAP EVALUASI KINERJA KEUANGAN PT. SUMBER ALFARIA TRIJAYA TBK MELALUI RASIO PROFITABILITAS PERIODE 2019 – 2023

Alvin Anggarda Putra — 2025-10-31

This study aims to evaluate the financial performance of PT. Sumber Alfaria Trijaya Tbk using profitability ratios, namely Return on Assets (ROA) and Return on Equity (ROE), over the 2019–2023 period. The research employs a descriptive quantitative approach utilizing secondary data from the company's financial statements obtained through the Indonesia Stock Exchange. The results indicate that the company's ROA increased from 4.75% in 2019 to 10.17% in 2023, reflecting improved efficiency in asset utilization. However, ROE showed fluctuations, with a decline in 2023 despite increased net profit, indicating the need for more optimal equity management. Overall, although the company's financial performance is relatively good, more effective asset and equity management strategies are required to enhance profitability sustainably.

ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN MELALUI RASIO SOLVABILITAS PADA PT. INDORITEL MAKMUR INTERNASIONAL TBK (INDOMARET) TAHUN 2019 – 2023

Devi Anggraeni — 2025-10-31

Financial statement analysis is an essential tool for comprehensively assessing a company's financial performance. This study aims to evaluate the financial performance of PT Indoritel Makmur Internasional Tbk (Indomaret) through solvency ratios during the period from 2019 to 2023. By utilizing ratios such as Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), this research reveals the company's financial stability and its ability to meet long-term obligations. The results of the analysis indicate that despite fluctuations, the company's financial structure remains healthy with efficient debt management. This study recommends that the company exercise caution in financing decisions to maintain financial stability in the future.

PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, DAN ARUS KAS BEBAS TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019-2023)

Alfina Diva Zahira — 2025-10-31

This study aims to examine the effect of Profitability, Managerial Ownership and Free Cash Flow on Earnings Management in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023. The design of this study is associative with a quantitative type. This study uses secondary data. The population used is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling so that 30 companies were selected as research samples. The method used is panel data regression analysis using Eviews 12 software. Determination of the model with chow data and hausman test and using regression equations, coefficients of determination and hypothesis testing. The results of this study indicate that Profitability has a positive and significant effect on Earnings Management, Free Cash Flow has a negative and significant effect on Earnings Management and Managerial Ownership has no effect on Earnings Management

PENGARUH PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI DAN MOTIVASI KERJA TERHADAP KINERJA MANAJERIAL (Survei Pada Perusahaan Manufaktur di Kawasan Industri Pulogadung)

Leni Waribu — 2025-10-31

This research aims to determine the influence of budget participation, organizational commitment, and work motivation on managerial performance. This research was conducted at a manufacturing company in the Pulogadung Industrial Area, using quantitative methods and primary data sources collected through questionnaires. This research applies non-probability sampling techniques with convenience sampling and the Likert scale as the measurement scale. The results of the questionnaire were distributed to 70 respondents and analyzed using the IBM SPSS Statistics 30 software. The results of this research show that these three variables have a positive and significant effect on managerial performance, both partially and simultaneously.

ANALISIS PRAKTIK AKUNTANSI SYARIAH DALAM MANAJEMEN MODAL KERJA UNTUK PENINGKATAN LABA USAHA: STUDI PADA USAHA OCTA LAUNDRY

Nina Randina — 2025-10-31

This study aims to analyze the practice of sharia accounting in working capital management and its contribution to increasing business profits at Octa Laundry. This study uses a qualitative approach with a case study method. Data were obtained through interviews, observations, and documentation, then analyzed using thematic analysis and triangulation techniques. The results of the study indicate that Octa Laundry has implemented sharia principles such as honesty, transparency, and fairness in working capital management. Although its implementation has not been explicitly documented, these values are reflected in the way the business is managed. This practice also supports business efficiency and contributes to increasing business profits. This study shows that the integration of sharia values in working capital management can be an effective strategy for micro businesses in improving financial performance sustainably

MENGELOLA UANG RAKYAT DENGAN AMANAH: EVALUASI EFEKTIVITAS BELANJA DAERAH DI PEMERINTAH PROVINSI XX

Mutiara Dwi Ramadani — 2025-10-31

Effective regional financial management based on trustworthy values is an important challenge in realizing a government that truly serves the people. Although regional spending continues to increase every year, its impact on public welfare is not always in accordance with the amount of budget spent. This study examines the effectiveness of regional spending in the Government of Province XX using a descriptive quantitative approach, analyzed through budget effectiveness ratios, development trends reflected in the Human Development Index, Poverty Rate, and Unemployment Rate as well as the application of Islamic principles in the form of trustworthy values in fiscal governance. The results of the study indicate that budget effectiveness is generally high, but has experienced a downward trend from year to year. Regional development indicators show a direction of improvement, and in 2023 there will be a significant increase in the application of trustworthy values, especially in pro-people spending allocations. This finding confirms that the combination of technical efficiency and moral integrity in fiscal policy can strengthen accountability and accelerate the achievement of equitable development goals.

ANALISIS TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE CAMEL

Muhammad Ridho Al Amin — 2025-10-31

The bank is one of the means for the community as a place to save money. The task of the bank is to raise funds and channel customer funds and provide services. This study aims to analyze the level of bank health of the two banks, namely PT Bank Mandiri Tbk and PT Bank Central Asia Tbk using the CAMEL method which includes aspects of Capital, Assets, Management, Earning, and Liquidity. The analysis method used is descriptive qualitative method. The research instrument in this study is in the form of financial statement documents from the two banks. PT Bank Mandiri Tbk and PT Bank Central Asia Tbk in 2022-2024. The results showed that based on calculations using the CAMEL method, the two banks, PT Bank Mandiri Tbk and PT Bank Central Asia Tbk, there were advantages possessed by each bank from the five aspects of CAMEL. Both banks, PT Bank Mandiri Tbk and PT Bank Central Asia Tbk show the health level of the bank with “Healthy” indicators.

POTRET PRAKTIK AKUNTANSI ASET BIOLOGIS BERDASARKAN PSAK 241 PADA UMKM PETANI BIBIT

Mawadatullaela — 2025-10-31

This study aims to analyze the application of biological asset accounting in micro, small, and medium enterprises (MSMEs) of seedling farmers based on PSAK 241. This study was conducted in Batu Kumbung Village, West Lombok, using qualitative methods. The data collection technique used was in-depth interviews with farmers and MSME owners. The data were analyzed using the Miles and Huberman model. The results of the study found that in terms of the recognition and measurement of biological assets, they were essentially carried out in accordance with PSAK 241 because farmers had control over the plants and their potential economic benefits, and used fair value to measure the value of their biological assets. In terms of disclosure and presentation of biological assets, farmers have not prepared formal financial statements that explicitly disclose their biological assets, either in terms of quantity, value, or information about the measurement methods used. As a result, biological assets such as plant seeds are not reflected in the statement of financial position, either as current or non-current assets, and are not classified based on age or growth stage.

ANALISIS PENERAPAN PSAK 216 PADA PT. WIJAYA KARYA BETON TBK.

Muhammad Ridho Al Amin — 2025-10-31

This study aims to analyze the application of fixed asset accounting in non-profit entities with a case study at PT. Wijaya Karya Beton Tbk. (Lampung Concrete Product Factory) and evaluate the suitability of the accounting treatment applied based on PSAK 216. The method used in this study is a qualitative method to understand in depth the application of fixed asset accounting. The data collection technique in this study uses technical triangulation, namely researchers collect data through various methods to obtain information from the same source. The data collection techniques used are interviews, observation, and documentation. The data analysis technique uses the Miles and Huberman model by conducting data collection, data reduction, data display, and drawing/verification. The results of this study The appropriate accounting treatment is recognition, measurement at recognition, measurement after recognition, termination and presentation of fixed assets. The accounting treatment of fixed assets that has not been implemented is disclosure.