METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist

PENGARUH FREE CASH FLOW, PROFITABILITAS, DAN STRUKTUR KEPEMILIKAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2018-2022

Artha Saurina Manullang — 2024-10-31

This research seeks to examine the impact of free cash flow, profitability, and ownership structure on dividend policy. The study's population consists of 31 manufacturing companies within the food and beverage sector that are publicly listed on the Indonesia Stock Exchange, from which a sample of 12 companies was selected using the purposive sampling method. The data for this research were collected from the official website of the Indonesia Stock Exchange (www.idx.co.id) and the respective companies' websites. The gathered data were then analyzed utilizing SPSS version 27. The findings indicate that, when considered individually, Free Cash Flow exerts a positive yet statistically insignificant influence on the Dividend Payout Ratio. Similarly, Return on Assets shows a positive but insignificant impact on the Dividend Payout Ratio when analyzed in isolation. However, Institutional Ownership was found to have a negative and statistically significant effect on the Dividend Payout Ratio. Collectively, Free Cash Flow, Return on Assets, and Institutional Ownership have a significant combined effect on the Dividend Payout Ratio. The adjusted R-squared value of 0.212, or 21.2%, suggests that the research variables can account for 21.2% of the variation in the Dividend Payout Ratio, while the remaining 78.8% is attributable to other factors not examined within the scope of this study.

ANALISIS KINERJA PERUSAHAAN TAHUN 2022-2023 DENGAN METODE EVA

August Halomoan Siregar — 2024-10-31

How to realize financial performance is the dream of all company stakeholders, especially company financial managers, company owners and investors. In principle, financial performance can be seen from the achievement of various things such as sales levels, profits, asset growth and sources of funds, all of which can be analyzed using various methods. One method of assessing financial performance is Economic Value Added (EVA). Recently, many companies have implemented the EVA method as a method for assessing company performance. Economic Value Added (EVA) is a very effective assessment system for assessing a company's financial performance over a certain period. This research aims to analyze the financial performance of the company PT. ACE Hardwared, Tbk uses the Economic Value Added (EVA) method. This research is quantitative descriptive research using secondary data in the form of Financial Reports for the 2022-2023 period obtained from the Indonesia Stock Exchange (BEI). The research results for 2022, 2023 show a positive EVA (>0) so that the company is deemed to have been able to create economic added value after the company paid all of the company's obligations to its investors.

ANALISIS PENGARUH PERAN, KINERJA, TRANSPARANSI, DAN KEPATUHAN PERANGKAT DESA TERHADAP PENGELOLAAN DANA DESA PADA DESA DI KECAMATAN TAPIAN NAULI, KABUPATEN TAPANULI TENGAH

Calista Calista — 2024-10-31

The purpose of this study is to evaluate how village officials' duties, output, compliance, and transparency affect how village funds are managed in Tapian Nauli District, Central Tapanuli Regency. The study uses primary data and a quantitative methodology. All village officials in Tapian Nauli District make up the study population, and 73 respondents made up the census sample. To analyze data, descriptive statistical methods are used. Using the SPSS 25 program, the researchers tested the validity and reliability of the data through hypothesis testing, multiple linear regression testing, classical assumption testing, and validity and reliability testing. The results show that Village Fund Management is positively and significantly impacted by each of the following factors: Role, Performance, Transparency, and Compliance of Village Officials. When taken as a whole, these elements also significantly and favorably impact Village Fund Management. The roles, performance, transparency, and compliance of village officials are among the independent variables that account for 63.4% of the variation in village fund management, according to the coefficient of determination. Other factors not included in the research model are responsible for the remaining 36.6% of the variation.

EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN KARYAWAN UNTUK MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERN PADA RUDANG HOTEL & RESORT BERASTAGI

Despi Lorensa Sembiring — 2024-10-31

The payroll accounting information system is a system built to facilitate the implementation of employee payroll precisely and accurately by using a computer as a tool for the whole or several parts of the payroll process accompanied by control or control over the computerized system. Rudang Hotel and Resort Berastagi is a service company operating in the hospitality sector located in the Berastagi area. This research aims to evaluate the implementation of a payroll accounting information system to improve internal control. This research uses a qualitative approach with descriptive methods. The data sources used are primary data and secondary data. The data collection procedure for this research uses observation, interviews and documentation. From the results of this research, the payroll accounting information system implemented by Rudang Hotel & Resort has been effective in increasing the effectiveness of internal control where there is a separation of duties between the payroll and accounting functions. The payroll payroll function is carried out by the HRD, and reconciled by the accounting function. so that salary calculations are more accurate, the reconciled salary list will be submitted to the General Manager for approval. If it has been approved, the accounting function will record cash disbursements for employee salary payments which have been signed by the General Manager.

PENGARUH RISIKO BISNIS, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN SUB SEKTOR ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022

Estefania Lorenza Nazara — 2024-10-31

Penelitian ini bertujuan untuk menganalisis struktur modal pada perusahaan asuransi yang terdaftar di Bursa Efek Indonesia serta untuk menilai pengaruh risiko bisnis, ukuran perusahaan, dan pertumbuhan penjualan. Dari delapan belas perusahaan yang terdaftar, sebelas dipilih melalui metode purposive sampling. Hasil penelitian menunjukkan bahwa struktur modal dipengaruhi secara positif dan signifikan oleh risiko bisnis dan ukuran perusahaan, sedangkan pertumbuhan penjualan memiliki pengaruh negatif yang tidak signifikan. Peneliti menyarankan untuk memperluas penelitian dengan memasukkan faktor-faktor lain seperti profitabilitas, likuiditas, dan leverage.

IMPLEMENTASI TABLEAU DALAM MEMVISUALISASIKAN DATA UNTUK OPTIMALISASI KEPUTUSAN KEUANGAN DALAM PRAKTIK AKUNTANSI

Hero Rexy Saragih — 2024-10-31

This article explores the use of Tableau in visualizing data to optimize financial decision-making in accounting practices. The research aims to understand how Tableau, as an advanced data visualization tool, can support analysis and decision-making within a financial context. The research methodology involved interviews with five experienced respondents who use Tableau for various financial needs. The Speakers were asked to provide insights into the advantages, disadvantages, and benefits of using Tableau to analyze complex financial data. The findings indicate that Tableau enhances efficiency and accuracy in financial reporting, allowing users to quickly identify trends and anomalies through interactive visualizations. Additionally, Tableau facilitates the integration of data from multiple sources and supports real-time analysis, which is crucial for responsive decision-making. However, the high licensing costs and the need for extensive training were identified as significant challenges. The study concludes that Tableau is a highly effective tool for improving transparency, accountability, and efficiency in modern accounting practices.

ANALISIS DAMPAK PERATURAN PEMERINTAH NOMOR 9 TAHUN 2022 TENTANG PPH FINAL JASA KONSTRUKSI

I Wayan Darma Batara — 2024-10-31

The purpose of this research is to analyze the impact of the latest regulation on construction business actors. PT PLN (Persero) UP3 Pekanbaru provided primary data to the researcher for this study, which used qualitative research methodology. The results showed that PT PLN (Persero) UP3 Pekanbaru and vendors benefited from the reduction in the Final Income Tax rate. The reduced tax rate increases the motivation of construction businesses to invest and grow, creating a more conducive climate for investment, innovation, and overall development of the construction industry. The reduction in the tax percentage eases the tax burden without incurring significant additional administrative costs. This research suggests the government to maintain policies that ease the tax burden for companies and vendors, as a positive step in supporting the growth and sustainability of the construction industry, which overall contributes to national economic growth.

PENGARUH CAPITAL ADEQUACY RATIO (CAR) DAN JUMLAH ASET TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2020-2021

Lara Asmara — 2024-10-31

Penelitian ini mengevaluasi dampak Capital Adequacy Ratio (CAR) dan jumlah aset terhadap nilai saham perusahaan perbankan selama periode 2020-2021. Sebanyak 88 sampel dipilih dari situs Bursa Efek Indonesia (www.idx.co.id) dengan diterapkannya metode purposive sampling, yang menyeleksi sampel berdasarkan kriteria spesifik yang sesuai. Diterapkannya Uji t dan F gunamengukur efek variabel CAR dan total aset pada nilai saham. Uji t digunakan menilai dampak setiap variabel secara individual, sementara Uji F menilai dampak gabungan kedua variabel. Dokumentasi, menghimpun data sekunder yang tersedia dari sumber terpercaya digunakan sebagai metode data yang digunakan. Temuan menunjukkan jika CAR berdampak negatif namun tidak tinggi terhadap nilai saham, yang berarti korelasi tersebut tidak cukup kuat. Di sisi lain, total aset memiliki dampak positif yang tinggi pada nilai saham, menandakan jika bank dengan aset lebih besar cenderung memiliki nilai saham yang lebih tinggi. Selanjutnya, ketika CAR dan total aset diuji bersamaan, perolehannya menunjukkan tidak ada dampak yang tinggi pada nilai saham, mengindikasikan bahwasanya kombinasi CAR dan total aset tidak memberikan efek yang berarti pada nilai saham perusahaan perbankan selama periode penelitian.

PENGARUH RETURN ON ASSET DAN LOAN TO DEPOSIT RATIO TERHADAP FINANCIAL SUSTAINABILITY RATIO PADA BANK UMUM BUKU 4 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023

Romario Silitonga — 2024-10-31

The objective is to analyze the relationship between Financial Sustainability Ratio and Return on Assets and Loan to Deposit Ratio. Ten BUKU 4 Commercial Bank companies listed on the Indonesia Stock Exchange serve as the population for this study, and a total of 160 observational data points were collected from them between 2020 and 2023. Saturated sampling strategy was used as the sampling process. The current investigation used SPSS 27 for computational analysis and multiple linear regression analysis. The results of this study indicate that Financial Sustainability Ratio and Return on Assets have a fairly large and partly favorable relationship. In the same vein, Financial Sustainability Ratio is positively and significantly influenced by Loan to Deposit Ratio. Both Return on Assets and Loan to Deposit Ratio have positive and statistically significant effects on Financial Sustainability Ratio. More than half of the variance in Financial Sustainability Ratio can be explained by two independent variables, Return on Assets and Loan to Deposit Ratio. Other factors, such as firm size, net interest margin, non-performing loans, and capital adequacy ratio (CAR), account for the remaining 43%.

EVALUASI PENERAPAN ATLAS ATAS PENILAIAN RISIKO DI KAP DJOKO, SIDIK DAN INDRA

Wildan Arindra Rahman — 2024-10-31

The rapid development of technology has significantly impacted auditing, with Computer-Assisted Audit Techniques (CAATs) aiding auditors in achieving audit objectives, especially in data and software testing. This study focuses on the integration of the Audit Tools and Linked Archives System (ATLAS) into the risk assessment workflow at KAP Djoko Sidik and Indra. Using a qualitative descriptive method and interviews with senior auditors, the study found that ATLAS enhances the organization of audit working papers, introduces new risk indicators, and provides a comprehensive risk assessment. However, the system's complexity can require additional time and data, and manual processes are still necessary for clients using certain accounting systems. Future research should include a broader respondent base and explore long-term impacts and integration with other accounting systems to address current limitations.