Journal Research of Economic and Bussiness

Analisis Pengaruh Return On Investment Terhadap Pofitabilitas Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

2024-01-27T07:38:02+00:00

The aim of this research is to determine whether Return On Investment has an effect on the profitability of manufacturing companies listed on the Indonesia Stock Exchange. This research consists of the return on investment variable as the independent variable and company profits as the dependent variable. The data analyzed are the company's annual financial reports for the period 2018 to 2023. From the research results it is known that Return On Investment shows an alpha coefficient value of 5% (t-stat = 4,448 > 1,667) and prob. 0.015 <0.05. Based on the research results, the hypothesis is accepted, namely that Return On Investment has a significant effect on the level of profits in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2023 period.

Pengaruh Debt To Equity Ratio Terhadap Return On Equity Pada Perusahaan Asuransi Syariah Di Indonesia

2024-01-27T07:40:15+00:00

This research aims to determine the influence of the Debt to Equity Ratio on Return on Equity in Sharia Insurance Companies in Indonesia. This research consists of the variable Debt to Equity Ratio (independent variable), and Return On Equity as the dependent variable. The data analyzed were the company's annual financial reports for the period 2019 to 2023. The research results showed that the test results showed that the Debt to Equity Ratio = 1.325 with a significant value for the Debt to Equity Ratio variable 0.000 < 0.05. So the research hypothesis can be accepted, namely that there is a significant influence between Debt to Equity Ratio on Return On Equity, partially.

Pengaruh Ukuran Dewan Komisaris Terhadap Return On Aset Perusahaan Perbankan Syariah Di Bei

2024-01-28T05:53:36+00:00

Yang menjadi tujuan dalam penelitian ini adalah untuk menganalisis pengaruh ukuran dewan komisaris terhadap Return on Aset pada perusahaan perbankan syariah di BEI. Menggunakan metode penelitian kuantitatif, Sampel dalam penelitian ini adalah perusahaan perbankan syariah yang go public di BEI, dengan hasil menunjukkan variabel ukuran dewan komisaris yang tidak berpengaruh secara parsial terhadap Return on Aset, dengan nilai constant = 172,155, X= 2,325 dengan nilai signifikan pada variabel Ukuran Dewan Komisaris 0,000 < 0,05. Maka untuk hipotesis penelitian dapat di terima, yaitu Terdapat pengaruh yang signifikan antara Ukuran Dewan Komisaris terhadap Return On Aset, secara parsial

Pengaruh Pengaruh Audit Operasional dan Pengendalian Internal Terhadap Efektivitas Pelayanan Pada Perusahaan Daerah Air Minum (PDAM) Tirtanadi Kota Medan

2024-01-21T13:56:15+00:00

The research aims to determine the influence of operational audits and internal control on service effectiveness at the Regional Drinking Water Company (PDAM) Tirtanadi, Medan City. This research uses quantitative research methods with data collection techniques using questionnaires from a sample of 40 employees in the Internal Supervisory Unit, Management Systems Division, Human Resources Division and Waste Water Services Operational Division and uses saturated sampling techniques. Data analysis uses multiple linear regression methods and hypothesis testing. The research results are based on the partial test hypothesis with a significant figure of 5% with a table of 2.026 showing that the Operational Audit variable has a positive and significant effect on the effectiveness of company services which shows tcount>ttable with variable X1 (3.287>2.026) and the Internal Control variable has a positive and significant effect on the effectiveness of company services which shows tcount>ttable with variable X2 (2,141>2.026). The research results from the simultaneous test hypothesis with a significant figure of 5% with Fcount of 10.224 and Ftable of 3.245 show that Fcount>Ftable (10.224>3.245) where Operational Audit and Internal Control have a joint (simultaneous) and significant effect on Service Effectiveness in the Company Tirtanadi Regional Drinking Water (PDAM) Medan City.

Analisis Sistem Informasi Akuntansi dalam Penerimaan dan Pengeluaran Kas Pada Dana Bantuan Operasional Sekolah (BOS)

2024-01-30T13:19:22+00:00

This research aims to determine the accounting information system for cash receipts and disbursements in operational assistance funds (BOS). To find out about the management and implementation at SDN 019 Bonan Dolok. It is in accordance with the regulations implemented. This research uses a qualitative descriptive approach with data collection techniques in the form of observation, interviews and documentation directly with related parties. The subject of this research was the 019 Bonan Dolok State Elementary School, and those interviewed were the school principal, treasurer and secretary. The object of this research was the BOS fund report at 019 Bonan Dolok Elementary School. The data analysis technique used in this research uses three methods, namely data collection, data reduction and data presentation. The results of the research show that the accounting information system for cash receipts and disbursements of BOS funds is quite good, and the management of BOS funds is also quite good, starting from planning, use, implementation and accountability. Then the implementation of the accounting information system in cash receipts and disbursements of BOS funds has also been implemented well by the school.