Impak Struktur Modal, Struktur Kepemilikkan dan Karakteristik Perusahaan Terhadap Financial Distress dan Financial Health Perusahaan

Corona Virus Pandemic affected the world economy, including Indonesia. Many companies are out of business due to this pandemic.With the background of the conditions mentioned above, the researchers are interested in examining more deeply the variables that determine the level of financial distress and at the same time the financial health of the company. Furthermore, the variables that are used as independent variables and are thought to affect the company's financial performance are capital structure, ownership structure and company characteristics. In assessing financial performance, the Altman Z Score model is used and then to see the impact of the variables that are thought to affect the company's financial performance.The research model used is the Logistic Regression equation.Population and sample are taken from financial data of companies listed on the Indonesia Stock Exchange. Data is taken manually on the website: www.idx.co.id. And the period in this study was taken from 2015-2019. The test results prove that the Capital Structure and Ownership Structure are factors that have a significant influence on the Company's Financial Distress and Financial Health. ABSTRAK Pandemi Virus Corona berimbas pada perekonomian dunia tidak terkecuali pada perekonomian di Indonesia. Banyak perusahaan yang gulung tikar akibat pandemik ini. Dengan berlatar belakang kondisi tersebut diatas maka peneliti tertarik untuk mengkaji lebih dalam menentukkan variabel yang sangat menentukan tingkat Financial Distress dan sekaligus financial health (Kinerja Keuangan) perusahaan. Selanjutnya variabel yang di jadikan variabel independen dan di duga berpengaruh terhadap kinerja keuangan perusahaan adalah struktur modal, struktur kepemilikkan dan Kharakteristik Perusahaan. Dalam menilai kinerja keuangan maka digunakan model Altman Z Score dan selanjutnya untuk melihat dampak variabel yang di duga berpengaruh terhadap kinerja keuangan perusahaan. Model penelitian yang di pakai adalah persamaan Logistic Regression. Model ini kemudian akan di lakukan uji T , Uji F dan Uji Asumsi Klasik sebelum di gunakan dalam melihat signifikasi variabel independen terhadap variabel dependen. Populasi dan sampel diambil dari data keuangan perusahaan yang terdaftar di Bursa Efek Indonesia. Data diambil secara manual di website: www.idx.co.id. Periode pada penelitian ini diambilkan data dari tahun 2015-2019. Hasil Pengujian membuktikan bahwa Struktur Modal dan Struktur Kepemilikkan adalah faktor yang sangat berpengaruh signifikan terhadap Financial Distress dan Financial Health Perusahaan

Pelatihan Pemanfaatan Jaringan Lan Dan Internet Kepada Perangkat Wali Nagari Gasan Gadang Kecamaatan Batang Gasan Kabupaten Padang Pariaman

The Wali Nagari device is one of the HR components that must be familiar with and able to utilize technological devices. The tasks he carries are very heavy including administering village government, development, and community affairs as well as assisting administration services to the Wali Nagari. With the ability to use information technology facilities in the form of sharing data, sharing printers, using e-mail and the internet, it is hoped that the internal coordination of village guardians can be better established. This service activity has relevance to the needs of the village guardian apparatus in Nagari Gasan Gadang at the Wali Nagari office. Based on the results of questions and answers with several levels of the nagari guardian during the visit of the lecturer team to the Gasan Gadang guardian's office. The wali nagari device has difficulties in sharing or sharing data and printers between colleagues in the wali nagari office. Another thing that is needed by the village guardian apparatus is the procedure for communicating on the internet using e-mail. By doing the service at the wali nagari gasan gadang office, it is hoped that the obstacles encountered can be overcom

Peningkatan Tata Kelola Usaha Keripik Pisang Sale Pada Kelompok Ibu-Ibu Pengrajin Di Bungus Teluk Kabung

The smoked banana chips business "Karya Mandiri" is a business of independent craftsmen who produce smoked banana chips for sale at Bungus Teluk Kabung. This business has been established for 25 years, starting with the desire to take advantage of the availability of banana raw materials which are abundant and easily available around the business location, supported by the desire and ability to produce sale bananas. It turns out that the product is quite attractive to the market as evidenced by the large number of customers. In the development of this business, the owner realized the lack of ability in terms of business governance and marketing. This raises concerns for business owners. Based on these problems, it is necessary to develop business management capabilities for partners to develop their business. Partners need guidance in business management, both in terms of human resource management, production management, marketing management, and financial management. This service activity aims to improve entrepreneurial governance skills from aspects of business activities which include human resources, production processes, marketing systems and financial management, all of which are interrelated. The method used in this service is coaching and counseling for businesses that are partners, namely the home industry of banana chips sale "Karya Mandiri". The result of this community service program is that business people understand the importance of knowledge about business management to manage their business better and faster develop, understand the importance of qualified and capable human resources, dare to produce innovative and more diverse products, increase product marketing and aggressively carry out promotions by utilizing internet technology, for example through Facebook, Instagram, WhatsApp, and various other electronic media and be able to manage company finances well as well as being able to become an independent entrepreneur who is highly motivated in running his business, so it is hoped that the business being run can develop for the better

Pengaruh Perputaran Piutang, Perputaran Kas, Perputaran Persediaan Terhadap Profitabilitas Perusahaan (Pada Sub Sektor Industri Barang Dan Konsumsi yang Terdaftar Di Bursa Efek Periode 2016-2020)

Profitability is the company's ability to earn profits or profits. Some factors that can affect profitability in companies are financial ratios. The purpose of this study was to determine the effect of cash turnover, accounts receivable turnover, and inventory turnover on profitability in consumer goods industry sector companies listed on the Indonesia Stock Exchange in the period 2016-2020. The population in this study uses the consumer goods industry sector, the total population in this study were 54 consumer goods industry companies. The technique used in sampling was purposive sampling, with a sample of 35 consumer goods industry companies. The data used in this research is secondary data. The analysis model used to solve problems in this study is multiple linear regression with a significant level of 5%. Based on the results of the analysis found that cash turnover has a positive effect on profitability, receivable turnover has a positive effect on profitability, and inventory turnover has a positive effect on profitability   ABSTRAK Profitabilitas merupakan kemampuan perusahaan dalam memperoleh laba atau keuntungan. Beberapa faktor yang bisa mempengaruhi profitabilitas pada perusahaaan salah satunya adalah rasio keuangan. Tujuan dalam penelitian ini untuk mengetahui pengaruh perputaran kas, perputaran piutang,   dan perputaran persediaan terhadap profitabilitas pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2016 -2020. Populasi dalam penelitian ini menggunakan sektor industri barang konsumsi, jumlah populasi yang ada pada penelitian ini sebanyak 54 perusahaan industri barang konsumsi. Teknik yang digunakan dalam pengambilan sampel adalah purposive sampling, dengan jumlah sampel 35 perusahaan industri barang konsumsi. Data yang digunakan dalam penelitian ini adalah data sekunder. Model analisis yang digunakan digunakan untuk memecahkan masalah dalam penelitian ini adalah regresi linear berganda dengan tingkat signifikan 5%. Berdasarkan hasil analisis ditemukan bahwa perputaran kas berpengaruh positif terhadap profitabilitas, perputaran piutang berpengaruh positif terhadap profitabilitas, dan perputaran persediaan berpengaruh positif terhadap profitabilita

Pengaruh Perputaran Piutang, Perputaran Kas, Perputaran Persediaan Terhadap Profitabilitas Perusahaan Pada Sub Sektor Industri Barang Dan Konsumsi Yang Terdaftar Di BEI (2016-2020)

Profitability is the company's ability to earn profits or profits. Some factors that can affect profitability in companies are financial ratios. The purpose of this study was to determine the effect of cash turnover, accounts receivable turnover, and inventory turnover on profitability in consumer goods industry sector companies listed on the Indonesia Stock Exchange in the period 2016-2020. The population in  this  study uses the  consumer goods industry sector, the  total population in this study were 54 consumer goods industry companies. The technique used in sampling was purposive sampling, with a sample of 35 consumer goods industry companies. The data used in this research is secondary data. The analysis model used to solve problems in this study is multiple linear regression with a significant level of 5%. Based on the results of the analysis found that cash turnover has a positive effect on profitability, receivable turnover has a positive effect on profitability, and inventory turnover has a positive effect on profitability

Pengaruh Sanksi dan Penertiban Pajak Kendaraan Bermotor terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Padang

This study aims to determine the effect of tax sanctions and control of motorized vehicle taxes on the compliance of motorized vehicle taxpayers at the SAMSAT of Padang City. The type research used is quantitative method. The data analysis technique used for this research is multiple linear regression analysis. The number of respondents in this study amounted to 400 respondents in 2021. The research uses secondary data. The result of this study indicate that the motor vehicle tax sanction has no effect on the compliance of motorized vehicle taxpayers in the city of Padang, while the regulation of motorized vehicle taxes affects the compliance of motorized vehicle taxpayers in the city of Padang. This can be seen form the results of the motor vehicle tax sanction whit a t-count value of -1.994 which is smaller than the t-table 1.971 whit a significant level of 0.047 which is less than 0.05, while the result of controlling motor vehicle taxes whit a t-count value of 2.712 is greater than t-table 1.971 with a significant level of 0.007 less than 0.05 ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh sanksi dan penertiban Pajak Kendaraan Bermotor terhadap kepatuhan Wajib Pajak kendaraan bermotor pada SAMSAT Kota Padang. Jenis penelitian yang digunakan adalah metode kuantitatif. Teknik analisis data yang digunakan untuk penelitian ini merupakan analisis regresi linear berganda. Jumlah sampel responden dalam penelitian ini berjumlah 400 respoden tahun 2021. Penelitian ini menggunakan data sekunder.  Hasil penelitian ini menunjukan sanksi pajak kendaraan bermotor tidak berpengaruh terhadap  kepatuhan  Wajib  Pajak  kendaraan  bermotor  di  kota Padang,  sedangkan penertiban pajak kendaraan bermotor berpengeruh terhadap kepatuhan Wajib Pajak kendaraan bermotor di Kota Padang. Hal ini terlihat dari hasil sanksi pajak kendaraan bermotor dengan nilai t-hitung -1.994 lebih kecil dari t-tabel 1.971 dengan tingkat signifikan 0.047 lebih kecil dari 0.05, dan hasil penertiban pajak kendaraan bermotor dengan nilai t-hitung 2.712  lebih besar dari t-tabel 1.971 dengan tingkat signifikan 0.007 lebih kecil dari 0.0

Dampak Philantrophy Dalam Memoderasi Kinerja Perusahaan Terhadap Nilai Perusahaan

This Maximizing corporate value is a company's long-term goal that can be realized by maximizing shareholder value. The one of way that can be used to maximize firm value is by optimizing financial performance, which is usually proxied by financial ratios. Furthermore, these financial ratios include ROE, ROA, which can describe how successful management is in managing the company. This study aims to examine the effect of return on equity (ROE) and return on assets (ROA) on the firm value. Furthermore, due to the inconsistency of the research results obtained through previous research, the researcher added Philanthropy as a moderating variable. With the addition of the phianthropy variable, it is hoped that it will strengthen the influence of the independent variables on the firm value. The data collection method uses purposive sampling on consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX). which has published financial reports for the period 2018-2020. Methods of data analysis using multiple linear regression test and Moderated Linear Regression (MRA). In this study, it was found that Phylantrophy was able to moderate by strengthening the effect of ROE on the firm value significantly.   ABSTRAK Memaksimalisasi  nilai  perusahaan merupakan  tujuan  jangka  panjang  perusahaan  yang  dapat diwujudkan dengan pemaksimalan nilai  pemegang saham. Salah satu  cara  yang  dapat  digunakan  memaksimalkan  nilai perusahaan dengan mengoptimalkan Kinerja keuangan yang  biasanya  diproksikan  dengan  rasio  keuangan. Selanjutnya  rasio-rasio  keuangan tersebut  diantaranya adalah ROE, ROA , dapat  menggmbarkan   seberapa  berhasilnya  manajemen mengelola perusahaan. Penelitian ini bertujuan untuk menguji  pengaruh  return on equity (ROE)  dan return on asset (ROA) terhadap nilai  perusahaan . Selanjutnya karena adanya ketidakkonsistnan hasil penelitian yang di dapatkan melalui penelitian terdahulu maka peneliti menambahkan Philantrphy   sebagai  variabel  moderating.  Dengan adanya penambahan variabel phiantrophy ini di harapkan dapat memperkuat kuat pengaruh variabel independen terhadap nilai perusahaan . Metode pengumpulan data menggunakan purposive sampling pada perusahaan  sektor Consumer Cyclicals yang tercatat dalam Bursa Efek Indonesia (BEI). yang telah menerbitkan laporan keuangan periode 2018-2020. Metode analisis data menggunakan uji regresi linear berganda dan Moderated Regresion Linear (MRA). Pada Penelitian ini di dapatkan Phylantrophy mampu memoderasi dengan memperkuat pengaruh ROE terhadap nilai perusahaan secara signifika

Pelatihan Perancangan Sop Pengelolaan Dana Dan Penyajian Laporan Keuangan Berbasis Sak Etap Pada UPTD Balai Pendidikan Dan Pelatihan Provinsi Sumatera Barat

This community service activity is aimed at cooperative managers who still lack an understanding of creating cooperative financial reports in accordance with the PSAK ETAP (Indonesian Financial Accounting Standards for Small and Medium Enterprises). The activity is conducted at the Cooperative Technical Implementation Unit (UPTD) and involves the participation of 40 cooperative managers from various regions in West Sumatra.In this regard, their knowledge and ability to prepare cooperative financial reports are limited. There is a lack of an effective accounting information system as a basis for accurate financial reporting, and insufficient control over cooperative operational activities. As a result, the presentation of financial reports serves as a performance report for managers or a report of cooperative management accountability.The method designed for this activity starts with providing practical experience in creating financial reports and establishing Cooperative Financial Recording Standard Operating Procedures (SOP) using flowcharts. With the implementation of this training, cooperative managers will be capable of creating Cooperative Financial Reports and designing cooperative SOPs that align with the needs of the cooperatives they manage

Penyusunan Laporan Keuangan Sebagai Dasar Perhitungan Pajak Bagi Umkm Lubuk Minturun

Micro, small and medium enterprises have an important role for a country's economic growth. However, MSMEs are still unable to keep financial records properly. With good records, MSMEs will be able to compile financial reports as a basis for calculating income tax. In order to help MSMEs in Lubuk Minturun in compiling financial reports and calculating taxes, the Unidha Accounting S1 lecturer team carried out PkM activities. The number of participants who took part in this activity were 20 participants who came from various business actors. It is known that 80% of participants have not recorded their business, so they cannot calculate their business tax. One of the obstacles faced by most MSMEs is the low level of education of MSME actors, limited entrepreneurial and management competencies. Through this community service activity, it is hoped that it can help MSME actors to gain understanding and knowledge in compiling financial reports in accordance with applicable accounting standards, so that MSME actors can calculate their income tax