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Analytics

Suharmanto, Toto

Dinamika Akuntansi Keuangan dan Perbankan 2021 Faculty of Economic and Business Universitas STIKUBANK

This study aims to analyze the determinants of capital structure in manufacturing industries listed on the Indonesia Stock Exchange. The data used is taken from the financial statements of manufacturing companies whose shares are still actively traded on the Indonesia Stock Exchange. The variables used are profitability proxied by return on equity (ROE), sales growth, asset structure, liquidity proxied by current ratio (CR), tax, business risk and capital structure proxied by debt-to-equity ratio (DER). Sampling using purposive sampling method, and data analysis using multiple regression. The results show that liquidity (current ratio) has a negative effect on capital structure at a significance of less than 1%. Meanwhile, profitability (return on equity), sales growth, asset structure, tax and business risk have no effect on capital structure.  Keywords: profitabilias, sales growth, asset structure, liquidity, tax, business risk, capital structur

Kasih Purwantini; Vivi Kumalasari

Teknik: Jurnal Ilmu Teknik dan Informatika 2021 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Inventory is a current asset that has a major role in the accounting cycle. Assyfa Farma Pharmacy is the business of an individual-owned dispensary that is developing in Mranggen District, Demak Regency. The problem faced by Assyfa Farma Pharmacy is that there is no minimum stock of goods because there is no warning that the stock will run out. The number of products that are almost entering the expiration date are on shelves and insecure data storage so that they have a very large risk of data being lost because it is stolen by irresponsible parties. This system will alert the user to the remaining stock of existing goods and the expiration date of the goods. The security of inventory processing data will be guaranteed with a password for users so that anyone cannot access the database. This inventory information system will be built with Microsoft Visual Basic 6.0 programming language, Microsoft SQL Server 2000 as database and multi user network using FEFO method as goods storage method.