cover
Contact Name
Arthur Daniel Limantara
Contact Email
arthur.daniel@cahayasurya.ac.id
Phone
+6281252148149
Journal Mail Official
arthur.daniel@cahayasurya.ac.id
Editorial Address
Jl. Perintis Kemerdekaan No. 36A, Ngronggo Kediri Email : cahayaaktiva@cahayasurya.ac.id Telp : (0354) 689669
Location
Kota kediri,
Jawa timur
INDONESIA
CAHAYA AKTIVA
ISSN : 2302240X     EISSN : 27235343     DOI : 10.47047
Jurnal CAHAYA AKTIVA berfokus pada hasil penelitian dalam bidang ilmu ekonomi, bisnis dan Akntansi, dengan pembahasan yang mendalam dalam penelitian baru dan pembaharuan yang berdampak pada pengembangan keilmuan serta berkontribusi dalam peningkatan Khasanah ilmu pengetahuan.
Articles 27 Documents
ANALISIS DAYA SERAP LULUSAN AKADEMI KOMUNITAS SEMEN INDONESIA DI PERUSAHAAN GRESIK Kholid, Kholid
CAHAYA AKTIVA Vol 8, No 1 (2018): MARET 2018
Publisher : CAHAYA AKTIVA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.148 KB) | DOI: 10.47047/ca.v8i1.38

Abstract

Semen Indonesia Community Academy is a newly established campus with the aim of preparing a Diploma workforce in two areas of offices and engineering in the surrounding companies. In fact, many companies do not know, so there is little opportunity to get employment opportunities. This study aims to obtain data on the number of companies that know the Semen Indonesia Community Academy and obtain data on the level of D2 workforce needs in the field of machinery and offices in the company.The research method used is a survey method with a descriptive model, using a nonprobability sample technique in the form of a purposive sample called the chosen sample. The sample chosen included companies in the district / sub-district around the campus, most of which were in the Districts of Kebomas and District of Manyar. Data collection using questionnaires and interviews were analyzed using the percentage descriptive analysis method, then processed with simple tabulations using Microsoft Excel, with tables and Diagram of Spider Webs.The results showed that most companies in Gresik (59%) did not know the Semen Indonesia Community Academy campus. Only a small number of companies in Gresik have D2 graduates (19%) and plan to accept D2 graduates (52%) who are still equal in high school / vocational high school.Based on the results of the study, it is expected that the Semen Indonesia Community Academy will increase the MoU / cooperation with as many companies as possible in order to establish apprenticeship communication and workforce needs for D2 graduates, because the company has never made a vacancy announcement for D2 graduates. returned to the D2 program at the Semen Indonesia Community Academy, considering that the highest demand for company employees from diploma graduates was D3 and D4 graduates. Likewise the government through the Ministry of Research, Technology and Higher Education and the Ministry of Manpower in order to better introduce the Indonesian National Qualifications Framework (KKNI) in all companies, especially graduates D1 and D2 so that the existence of the Community Academy can be recognized and get employment opportunities. Keywords: KKNI, Diploma
ANALISIS STOCK SPLIT TERHADAP HARGA SAHAM PT JAYA REAL PROPERTY TAHUN 2010-2016 Novitasari, Ina; Budiadi, Dwi; Limantara, Arthur Daniel
CAHAYA AKTIVA Vol 10, No 1 (2020): MARET 2020
Publisher : CAHAYA AKTIVA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.932 KB) | DOI: 10.47047/ca.v10i1.62

Abstract

Stocks with low levels of sale can be explained because the stock price itself is too high.There are some efforts done by the company in preventing stock splitting with the aim of lowering the stock price and also having the main objective to attract investors to investors to liquidate the company's shares. Research on stock splitting (stock split) has been done several times but it gives different results. Then needs further research.Research was conducted at PT Jaya Real Property Tbk in 2010-2016 which carried out a stock split and did not carry out any other policy than stock split. Determination of the sample using purposive sampling. This study uses a different test analysis using the Paired Sample T-Test to find out whether there is a significant difference in the price of shares before and after the stock split Test results of the Paired Sample T-Test before and after the stock split of stock prices prove a drastic difference.Keywords: Stock split ,Pared Sample T-Test test
ANALISIS PENETAPAN HARGA JUAL PERUMAHAN BERDASARKAN TARIF BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN PADA PT. BANGUN KARYA SEJAHTERA Wijaya, Yusuf Adi; Andoko, Wibowo; Budiadi, Dwi
CAHAYA AKTIVA Vol 8, No 2 (2018): SEPTEMBER 2018
Publisher : CAHAYA AKTIVA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.529 KB) | DOI: 10.47047/ca.v8i2.43

Abstract

Selling price is an important factor for the company because it is the basis in determining the expected profit. The purpose of this study is to analyze the determination of the selling price of housing based on the tariff of Customs Acquisition of Land and Building Rights. The subject of this research is at Developer PT. Build Prosperous Work. Sources of data used are primary and secondary data, data obtained directly by conducting interviews related to the problems studied and documentation in the form of housing sales report in 2015, BPHTB rates and data on the sale of housing Puri Pagut Asri, Resident Pearl housing and Residential Cempaka Resident. The analysis technique used is descriptive qualitative that is analyzing and describing the data obtained. From the results of the analysis shows the determination of the selling price in each housing has a different price, Based on the results of the study, the authors concluded that the calculation of the determination of the selling price of housing based on tariffs of Acquisition of Land and Building Rights is in accordance with government regulations. Keywords : Determination of Sale Price of Housing, BPHTB
ANALISIS PERBANDINGAN PEMBEBANAN PAJAK PENGHASILAN PASAL 21 ANTARA METODE NET BASIS DAN METODE GROSS UP Nastiti, Diana; Fatmawatie, Naning; Andoko, Wibowo
CAHAYA AKTIVA Vol 8, No 1 (2018): MARET 2018
Publisher : CAHAYA AKTIVA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.518 KB) | DOI: 10.47047/ca.v8i1.34

Abstract

Every Manager seeks to maximize the welfare of the owners of the company to maximize the value of the company, made a profit as desired. To pursue maximum profit, the company made various efforts. One such effort is to save tax through income tax calculation article 21 employees using such Calculation Method Net Base Method in which the withholding tax is borne by the employees of the company and Gross Up Method which is where the company's tax cuts giving tax allowances PPh article 21 employees. The use of this methods in addition to maximizing the company's profit is also meant to motivate employees to be more productive. The purpose of this study was to analyze the comparison of the use of the method and the Base Net Gross Up method in calculating the income tax of Article 21 in the form of salaries and employee benefits of this research include comparative descriptive research with quantitative measurement in the form of payroll and employee benefits. Results from this study in the comparative use of both methods is concluded Compared Net method, calculation using the method of Gross up more benefit both parties, both employees and the Company. The company should use the method of Gross Up in the calculation of income tax article 21 employees.  Keywords: net basis, gross up, tax income
ANALISIS PENERAPAN KNOWLEDGE MANAGEMENT SYSTEM DENGAN TASK-TECHNOLOGY FIT PADA SEKOLAH TINGGI MANAJEMEN INFORMATIKA DAN KOMPUTER PARNA RAYA MANADO Bolung, Maikel; Ramandhani, Irfan; Santoso, Elkana Lewi
CAHAYA AKTIVA Vol 10, No 1 (2020): MARET 2020
Publisher : CAHAYA AKTIVA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.042 KB) | DOI: 10.47047/ca.v10i1.67

Abstract

A fundamental need now is that knowledge management is actually applied in tertiary institutions, because the ability to manage existing knowledge in tertiary institutions can be the strength needed for the tertiary institution to survive and advance.Knowledge management is an effort to improve and manage knowledge to be more quality for universities. This study analyzes the extent of the application of the Knowledge Management System at the School of Information and Computer Management (STMIK) Parna Raya Manado through its website www.parnaraya.ac.id using the Task-Tecnology Fit method to measure the implementation of a knowledge management system based website at STMIK Parna Raya Manado.Keywords: system, management, knowledge
IMPLEMENTASI PENGGUNAAN SISTEM INFORMASI AKUNTANSI UMKM DALAM MENGHADAPI REVOLUSI INDUSTRI 4.0 Rahmawati, Eny Tiara; Subagyo, Subagyo; Budiadi, Dwi
CAHAYA AKTIVA Vol 9, No 2 (2019): SEPTEMBER 2019
Publisher : CAHAYA AKTIVA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (998.387 KB) | DOI: 10.47047/ca.v9i2.58

Abstract

The presence of an Accounting Information System for Micro, Small, and Medium Enterprises (MSMEs) is one of the means to compile various reports that are indispensable for MSMEs to produce efficient and valid reports. The purpose of this research is to be able to find out the results of the implementation of an Accounting Information System in the era of the industrial revolution 4.0 on ikat weaving. This research only uses one respondent, namely AAM Putra Kota Kediri.This type of research conducted using case studies. In the method of data collection, this study uses interviews, observation, and documentation. Data analysis method used by the writer is descriptive analysis method with a qualitative approach.The results of data analysis and discussion of this study indicate that the aplication and readiness of the use of SIA is still not in line with the industrial revolution. Starting from recording the sales system and also the purchase. This study also shows the lack of employees or accounting department personnel in recording their books, due to lack of human resources and capital resources.Keywords: Accounting Information Systems, MSMEs, Industrial Revolution 4.0
ASPEK KEPERILAKUAN PADA SISTEM INFORMASI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN ORGANISASI Riningsih, Duwi
CAHAYA AKTIVA Vol 8, No 2 (2018): SEPTEMBER 2018
Publisher : CAHAYA AKTIVA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.264 KB) | DOI: 10.47047/ca.v8i2.39

Abstract

The accounting informatic system in any economic organisation has the role to show the information and outcomes of company economic performance in a format that is beneficial and useful to accountants and managers in order to ensure the good running of their companies. Thus, when information is necessary to substantiate a decision in terms of economic matters, the field of financial accounting data along with the related informatic system provide the information needed.Managers who receive responsibility have an obligation to maximize the welfare of the owners Short and long period of time. On the other hand, managers also have the same interests with the owner, is to maximize the welfare of their self review. The presence of two agents to the impact of interest problem. This condition can make manager to do a disfuctional behaviour, so the impact of disfuctional behaviour is incorrect information and can be influence to decision making. Keywords : Accounting Information System, Agency Theory, Behaviour Accounting, Decision Making.
HARGA, FASILITAS DAN KUALITAS PELAYANAN SEBAGAI PENUNJANG KEPUASAN PENGUNJUNG KOLAM RENANG TIRTAYASA KEDIRI Ernestivita, Gesty; Subagyo, Subagyo
CAHAYA AKTIVA Vol 10, No 1 (2020): MARET 2020
Publisher : CAHAYA AKTIVA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.749 KB) | DOI: 10.47047/ca.v10i1.68

Abstract

The swimming pool is one of the entertainment and vacation facilities that is favourites destination by almost people. This tourism industry is quite developed in Kediri. People who have business in this aeea are competing to improve their facilities and service quality and provide the best prices for visitors in the midst of the intense competition in the swimming pool industry in Kediri, which amounts to dozens. This study aims to analyze the effect of price, facilities and quality both partially and simultaneously on the satisfaction of visitors to the Pool Tirtayasa Kediri. This research is a causality research with a quantitative approach. Pupulation in this research are all visitors of Tirtayasa Kediri Swimming Pool, while the sample is determined by 40 visitors using random sampling. Data were collected using a questionnaire, then analyzed using multiple regression analysis. The results showed the price, facilities and quality of service both partially and simultaneously had a significant effect on visitor satisfaction at the Tirtayasa Swimming Pool in Kediri City.            Keywords: Price, Facilities, Service Quality, Visitor Satisfaction
PENGARUH RETURN ON INVESMENT (ROI) DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM PT.GUDANG GARAM,TBK PADA TAHUN 2013-2018 Sahira, Geofani Ayu; Ernestivita, Gesty; Limantara, Arthur Daniel
CAHAYA AKTIVA Vol 9, No 2 (2019): SEPTEMBER 2019
Publisher : CAHAYA AKTIVA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (955.828 KB) | DOI: 10.47047/ca.v9i2.54

Abstract

Penelitian ini bertujuan untuk, mengetahui pengaruh ROI dan EPS terhadap Harga Saham PT. Gudang Garam,Tbk tahun 2013-2018, dengan teknik analisis Regresi Linier Berganda.Penelitian ini menggunakan data sekunder yang terdiri dari data laporan keuangan tahunan PT.Gudang Garam,Tbk yang terdaftar di BEI.Hasil penelitian ini menunjukan bahwa:(1)ROI tidak berpengaruh signifikan dengan arah positif terhadap harga saham pada PT.Gudang Garam,Tbk tahun 2013-2018.(2)EPS berpengaruh positif dan signifikan terhadap harga saham PT.Gudang Garam,Tbk tahun 2013-2018.(3)ROI dan EPS secara simultan berpengaruh signifikan terhadap harga saham PT.Gudang Garam,Tbk tahun 2013-2018.Kata Kunci : Return On Investment, Earning Per Share, Harga Saham
PENGARUH PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH DI KOTA KEDIRI Charisma, Nindya Dana; Subagyo, Subagyo; Fathoni, Moh. Zuhri
CAHAYA AKTIVA Vol 8, No 1 (2018): MARET 2018
Publisher : CAHAYA AKTIVA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.967 KB) | DOI: 10.47047/ca.v8i1.35

Abstract

Revenue can be derived from local revenues, local revenues arising from the distribution of local revenues, financial balancing funds between the central government and local governments, regional lending and other regional revenues.The purpose of this study is to know the entertainment tax in the City of Kediri, to know the influence of entertainment tax on the original revenue area in the city of Kediri. The data source obtained by the writer is the secondary data. The type of research used is descriptive quantitative.Data obtained from literature study and documentation.Data analysis method used in this research is descriptive analysis, correlation analysis, linear regression test and test.From the result of this study there is a significant income from entertainment taxes for the local revenue in the city of Kediri in 2012-2016.The entertainment tax on the local income in Kediri has a very high relationship, the higher revenue of the entertainment tax, the higher income the local revenue in Kediri and the lower revenue of the entertainment tax, the lower income of the original income of Kediri. Keywords: Entertainment tax, Local Revenue.income

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