Papers by Suji Abdullah Saleh
Indonesian Accounting Literacy Journal
This study intend to determine the effect of changes in cash flow and profitability on stock retu... more This study intend to determine the effect of changes in cash flow and profitability on stock returns in transportation and logistics sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This research method is a quantitative method with the data source used is a documentary in the form of the company's financial statements. The data analysis method used descriptive statistical analysis, classical assumption test, multiple regression analysis, and hypothesis testing. Based on the test results, operating cash flow, investment cash flow, funding cash flow, return on assets, return on equity, and earnings per share simultaneously have an effect on stock returns. Investment cash flow partially has a negative and significant effect on stock returns. Return on equity has a positive and significant effect on stock returns, while operating cash flow, funding cash flow, return on assets, and earnings per share have no partial effect on stock returns.
Indonesian Accounting Literacy Journal
Cash sales are one of the important activities in a company to ensure the continuity of the compa... more Cash sales are one of the important activities in a company to ensure the continuity of the company's business. For this reason, an internal control system is needed that can make cash sales activities more effective and efficient. The purpose of this study is to determine the implementation and evaluation of the cash sales internal control system at the Sana Farma 2 Pharmacy. The method used is a qualitative method. The technique used in data collection is interviews, observation, and documentation which is strengthened by a questionnaire. The data analysis tool used is the control matrix based on the COSO (Committee of Sponsoring Organizations) framework. The results of the research show that the implementation of the cash sales internal control system at the Sana Farma 2 Pharmacy has fulfilled several internal control objectives, although it is not optimal because there are still several elements that have not been implemented. We recommend that Apotek Sana Farma 2 correct th...
Indonesian Accounting Literacy Journal
The North Bandung Farmers Breeders Cooperative (KPSBU) was formed to help dairy farmers in the No... more The North Bandung Farmers Breeders Cooperative (KPSBU) was formed to help dairy farmers in the North Bandung area. Cooperatives as a company (cooperative enterprise) require periodic performance appraisals in accordance with their achievements. This study aims to determine the level of financial health of cooperatives. The purpose of this study was to analyze the health level of cooperatives based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises number 06/Per/Dep.6/IV/2016. The aspects studied are capital aspects, productive asset quality aspects, efficiency aspects, and liquidity aspects. The method used in this research is descriptive method with data collection techniques in this study are financial reports, interviews and documentation. Based on the analysis results, the total assessment score obtained by KSPBU in 2016 obtained a score of 48.75, in 2017 there was an increase of 49.75. Meanwhile, for the years ...
Indonesian Accounting Literacy Journal
The company is expected to be able to face business competition among the company's competito... more The company is expected to be able to face business competition among the company's competitors by achieving profit targets by the company. The purpose of this study is to compare the calculation of the cost of production using the traditional costing method and the ABC system in increasing the accuracy for determining the selling price. This type of research is descriptive quantitative. The types of data used are subject and documentary data. This research requires primary data sources. Data collection techniques using interviews, observation, and documentation. The data analysis technique uses the ABC System to calculate the cost of goods manufactured and the selling price formula. The results of this study, there is a cost distortion in traditional costing. The traditional costing factory overhead is allocated using one cost driver, while the ABC System is assigned several cost drivers. With the ABC System, cost components can be allocated to products appropriately based on t...
Indonesian Accounting Research Journal, Feb 25, 2021
This research aims to find out and evaluate the implementation of Regional Fixed Asset Inventory ... more This research aims to find out and evaluate the implementation of Regional Fixed Asset Inventory with audit activities that will impact the quality of financial statements. This research was conducted in the Bandung Regency Government using quantitative research methods with steps in this research namely by disseminating primary and secondary data (Questionnaire) in the form of The Examination Results Report (LHP) of BPK RI on the Financial Report of Bandung District Government in fiscal year 2015-2019. The research sample was selected by purposive sampling method which is the user of assets in 30 Government Agencies. With the expected data analysis results all variables have a positive effect. However, after data processing using SmartPLS software version 3.0 that the Inner Model test showed one of the three unproven hypotheses, among them the Legal Audit variable (Z) did not significantly affect the Financial Report Quality (Y) variable. However, in general the achievement of Regional Fixed Asset Inventory against Legal Audit and Implications on the Quality of Financial Statements is said to be good with one thing still to be improved and developed.
Indonesian Accounting Research Journal, Oct 31, 2020
Prosiding Industrial Research Workshop and National Seminar, Sep 1, 2021
This research aimed to be examine the significant effect indicator of financial performance, name... more This research aimed to be examine the significant effect indicator of financial performance, namely the degree of decentralization ratio, dependency level ratio, and SiLPA financing rate ratio on the allocation ofc apital expenditure in the regencies/municipalities in West Java Province. The data used in this study was secondary data concisting Statement of Budget Realization of 27 regencies/municipalities in West Java Province 2014-2018 which were obtained from report of audit findings (LHP) by national Audit Board (BPK) of West Java Province. Data analysis method in this research used Random Effect Model (REM) by using Eviews 9 software. The results of this study show that simultaneously the degree of decentralization ratio, regional financial dependence ratio, and SiLPA Financing rate ratio has a significant effect on the allocation of capital expenditures. However, partially the degreeoof decentralization ratio and regional financial dependence ratio does not has a significant e...
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Papers by Suji Abdullah Saleh