ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS PADA PT. XYZ DI GRESIK

2024-07-12T12:13:06+07:00

*Abstract*

*Purpose: This study aims to examine the accounting information system of cash receipts from cash sales at PT. XYZ Gresik so that it can be perfected in accordance with the cash receipts accounting system from cash sales which is good and theoretically correct, so that it can be applied according to company conditions. This research is especially important in the research performance of STNK and BPKB where there are still many problems from the company division that make the STNK and BPKB ineffective and inefficient, so it is very important in realizing the implementation of company system improvements. Method: The study uses a qualitative method with a case study approach. Data collection techniques used are by conducting interviews, observation, and documentation.* *Finding: The results showed that the cash sales accounting information system applied to PT. XYZ has weaknesses in related functions because the separation of tasks for inputting invoice data on the DMS (Domain Management System) system is not very effective and efficient because there is twice the performance and it takes a very long time while consumers want the STNK and BPKB to be printed immediately. Implikasi: The Supervision is needed in the inclusion of additional DP (Down Payment) funds for consumers so as to avoid employee fraud on consumers who pay cash to the company.* *Originality:* The Cash Receipt Accounting Information System for Cash Sales at PT. XYZ has been running according to the company's needs and in accordance with the existing theory. *Keywords: Accounting* information system, Receipts of cash sales**

MANAJEMEN LABA MENGINTERVENING PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAN TERHADAP HARGA SAHAM

2024-07-08T15:53:25+07:00

Abstract

Purpose― This study aims to determine and analyze the effect of profitability and firm size on

stock prices with earnings management as an

intervening variable in coal sub-sector companies

listed on the IDX for the period 2018 to 2021.

Method— This study uses a quantitative approach

with the population and research sample using coal

sub-sector companies listed on the IDX for the 2018-

2021 period using purposive sampling method. The

data analysis method in this study is the classic

assumption test, path analysis, t test and sobel test

using the SPSS version 25 application.

Finding— The results of this study obtained that

profitability partially has a significant effect on

stock prices. Firm size partially has no effect on stock

prices. Profitability and firm size through earnings

management as an intervening variable have no

effect on stock prices.

Implikasi— The practical implications of the results

of this study can help investors as decision making before investing related to profitability and firm size through earnings management as an intervening variable on stock prices.

Originality— The originality of this research can be shown from the differences with previous research, the results of research by Septa Diana, et al (2022) that profitability has no effect on stock prices. Berlian Samudra (2020) that company size has a significant effect on stock prices. And research by Cinthya et al (2022) found that profitability has a positive effect on earnings management and research by Selfiyan (2021) found that size has a significant effect on earnings management, research by Iren Meita (2019) found that earnings management has an effect on stock prices.

Keywords: Profitability, Firm Size, Earnings Management, and Stock Price

KAPITAL : Jurnal Akutansi & Pasar Modal

ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS PADA PT. XYZ DI GRESIK

MANAJEMEN LABA MENGINTERVENING PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAN TERHADAP HARGA SAHAM