Pengaruh Good Corporate Governance (GCG) dan profitabilitas terhadap nilai perusahaan

This study aims to analyze the influence of Good Corporate Governance (GCG) and profitability on firm value. In this case good corporate governance is proxied by the managerial ownership, independent board of commissioners, audit committee, profitability is proxied by Return On Asset (ROA) while firm value is proxied by Price Book Value (PBV). The population in this study are food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2020 period. The sampel in this study was fixed by purposive sampling method so that was found 83 samples. The type of data used in this study is secondary data with the data collection method is documentation method. The analysis used in this study is multiple linear regression analysis. Based on the results of study, it can be concluded that independent board of commissioners and profitability have an effect on firm value, while managerial ownership and audit committee have no effect on firm value

ANALISIS RASIO KEUANGAN DAN PENGARUHNYA TERHADAP PROFITABILITAS PERUSAHAAN PERBANKAN DI BEI TAHUN 2018-2020

Tujuan: Penelitian ini bertujuan untuk mengetahui pengaruh tingkat kecukupan modal (CAR), dana pihak ketiga (DPK), risiko bisnis (NPL), Loan to Deposit Ratio (LDR), dan Bank Size terhadap profitabilitas (ROA) perusahaan perbankan di BEI tahun 2018-2020.Metodologi penelitian: Populasi penelitian adalah seluruh perusahaan perbankan yang terdaftar di BEI yaitu 46 perusahaan. Data yang diambil merupakan laporan keuangan (annual report) yang telah dipublikasikan di website www.idx.co.id. Teknik analisis yang digunakan adalah regresi linier berganda. Pengolahan data menggunakan SPSS 26.Hasil: Secara parsial penelitian menunjukkan hasil bahwa: (1) tingkat kecukupan modal (CAR) berpengaruh positif dan signifikan terhadap ROA, (2) dana pihak ketiga (DPK) tidak berpengaruh dan tidak signifikan terhadap ROA, (3) risiko bisnis (NPL) berpengaruh negatif dan tidak signifikan terhadap ROA, (4) Loan to Deposit Ratio (LDR) tidak berpengaruh dan tidak signifikan terhadap ROA, (5) Bank size berpengaruh positif dan signifikan terhadap ROA. Dan hasil secara simultan menunjukkan bahwa CAR, DPK, NPL, LDR, dan Bank Size berpengaruh terhadap ROA.Limitasi: Penelitian menggunakan rentang waktu relatif singkat dan hanya berfokus pada sektor perbankan.Kontribusi: Hasil penelitian dapat digunakan para investor, manajemen, dan masyarakat untuk pengambilan keputusan menentukan perusahaan bank yang sehat.Kata kunci: ROA, CAR, DPK, NPL, LDR, Bank Siz

Corporate Governance Strength, Firm’s Characteristics, and Islamic Social Report: Evidence from Jakarta Islamic Index

Research aims: The purpose of this study is to analyze the effect of corporate governance strength, company size, profitability, company age, and industry type on Islamic social reports of Indonesian Companies that are listed in Jakarta Islamic Index.Design/Methodology/Approach: The type of data used in this study was secondary data in the form of quantitative data, which included annual financial statements data completed with auditor’s reports from each company listen on JII, especially in 2015-2017. The sampling method used in the study was purposive sampling.Research findings: The results of data processed employing multiple regression test showed that company size, company age, and type of industry had a significant effect on the disclosure of Islamic social reporting. Corporate social strength and profitability had no significant effect on disclosure of Islamic social reporting.Theoretical contribution/Originality: This research has theoretical implications in terms of developing knowledge and confirming theories about Islamic social reporting in IndonesiaPractitioner/Policy implications: This research can be used as a consideration for the company in policy making and as a basis for the company in decision making.Research limitation/Implication: The study’ results are expected to be a consideration in determining policies related to Islamic social reporting, especially law enforcement

DETERMINANTS OF COMMUNITY INTEREST IN TRANSITING IN SHARIA BANKING

The financial industry has an important role in a country's economy, the industry referred to in this case is the Islamic banking industry. This study aims to determine the determinants of interest in transactions in Islamic banking through aspects of attitude, subjective norms, perceived behavioral control and religiosity. With BRI Syariah Purwodadi customer subjects using the questionnaire method. The results of this study indicate that the variables that show a significant positive influence on interest are the variables of attitude, subjective norms and religiosity. While the variables that do not have a significant influence are perceived behavior control variables

PENGARUH KEBIJAKAN DIVIDEN, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN SEBAGAI DASAR INVESTASI

Penelitian ini bertujuan untuk menguji Pengaruh Kebijakan Dividen, Profitabilitas, Likuiditas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Sebagai Dasar Investasi. Penelitian ini adalah penelitian kuantitatif dimana sumber data yang digunakan adalah data sekunder, maka metode pengumpulan data menggunakan metode dokumentasi.  Populasi yang digunakan dalam penelitian ini adalah perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada Tahun 2017-2019. Data tersebut diperoleh dari data yang sudah dipublikasikan melalui website resmi Bursa Efek Indonesia yaitu www.idx.co.id. Teknik sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. data diolah menggunakan program SPSS 21. Didapatkan hasil kebijakan dividen (DPR) dan likuiditas (CR) tidak berpengaruh terhadap nilai perusahaan sedangkan profitabilitas (ROA) dan ukuran perusahaan (SIZE) berpengaruh terhadap nilai perusahaan

Ukuran Perusahaan, Leverage, Profitabilitas dan Tingkat Konservatisme Akuntansi

Laporan keuangan merupakan gambaran kinerja suatu perusahaan. Manajemen diberikan fleksibilitas dalam memilih metode akuntansi yang digunakan salah satunya dengan menerapkan konservatisme akuntansi. Penelitian ini membahas tentang pengaruh ukuran perusahaan (SIZE), leverage (LEV), dan profitabilitas (ROA) terhadap tingkat konservatisme akuntansi (CONNACC) dalam perusahaan food and beverage yang terdaftar di BEI tahun 2017-2020. Teori yang digunakan dalam penelitian ini adalah teori sinyal. Penelitian ini menggunakan teknik purposive sampling. Populasi sebanyak 26 perusahaan dengan jumlah sampel per tahun 14 perusahaan. Teknik analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial ukuran perusahaan tidak berpengaruh dan tidak signifikan terhadap tingkat konservatisme akuntansi dengan nilai signifikansi sebesar 0,648. Untuk variabel leverage berpengaruh positif dan signifikan terhadap tingkat konservatisme akuntansi dengan nilai signifikansi 0,001. Sedangkan variabel profitabilitas berpengaruh positif dan signifikansi terhadap tingkat konservatisme akuntansi dengan nilai signifikansi sebesar 0,000

Pengaruh Likuiditas, Leverage, Profitabilitas dan Risiko Bisnis Terhadap Kebijakan Dividen Perusahaan Manufaktur yang Terdaftar di BEI (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun Periode 2016-2019)

Dividend policy concern the issue of the use of profits that are the right of sharelohders, these profits can be divided as dividends or held for reinvestment. This study aims to determine the effect of liquiditu, leverage, profitability, and business risk on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study are manufacturing companies totaling 116 companies. The sampling technique used was purposive sampling so as to obtain as many as 40 samples of companies in rhe food and beverage sub-sector manufacturing companies. The data collection method used s documentary data, with data in the form of financial reports obtained from www.idx.co.id. The data analysis technique used is multiple linear regression. Based on the result of the analysis, it shows that partially liquidity and profitability have a significant negative effect on dividend policy, while leverage and business risk have a significant positive effect on dividend policy in manufacturing companies on Indonesia Stock Exchange for the 2016-2019 period

Further evidence on the link between firm's control mechanisms and firm financial performance: Sultanate of Oman

Based on the agency theory perspective and its corporate governance problem, the current study investigated how control mechanisms affect firm financial performance with a special concentrate on the role of the audit committee on the enhancement of firm financial performance. The empirical findings of this study based on the listed firms in the Sultanate of Oman revealed that the control mechanisms, including committee size and board independence, positively enhance financial performance represented by ROEand therefore this leads to encouraging firms to focus on such mechanisms. By contrast, audit size, board size and board independence are totally not motivated to engage with financial performance due to the insignificant link with ROA. On the other hand,a negative correlation has been found between a board meeting and financial performance represented by ROE. The practical evidence of the implicationsby the current study found that for improvement of firm financial performance; that even though if mostof the GCC governments recently have focused on corporate social responsibility because largely voluntary nature of corporate social responsibility, they should focus of the control mechanisms that suggested by the current study to play a significant rolefor enhancing firm financial performance

The inventory control system’s weaknesses based on the Accounting postgraduate students’ perspectives

The decisions made by the management in recording the amount of selling inventory in the year before the real year are as important as determining and defining the economic order size in the inventory management system. However, studies on accounting management, accounting education, and even operational management did not sufficiently discuss and evaluate such procedures to consider whether or not manipulations, frauds, or mistakes were made by the management. An obvious understanding to determine this kind of action by the managers considered as a vital element to the accounting education is represented in the recent study on the accounting postgraduate students by identifying their opinions in determining and describing whether the inventory management is weak or not and there are violations or not. The recent study is considered qualitative conducted by asking questions to 32 accounting postgraduate students regarding to the weaknesses of inventory management. The findings show that inventory management was not appropriately conducted and there were several problems and violations made by the sales managers. The other findings show that management inventory was used by the sales managers to sell the inventory in line with promoting their interests as they apply an earning management behavior. The findings also demonstrate that such case is not considered as a fraud but as a manipulation behavior

Pelatihan Strategi Pemasaran, Bisnis, dan Keuangan Keunggulan Produk kompetitif Masyarakat Desa Polanharjo Kecamatan Klaten

Pengabdian kepada Masyarakat ini bertujuan untuk peningkatan kesejahteraan masyarakat melalui peningkatan pengelolaan dan keberlanjutan Bank Sampah dan Distro Produk Kerajinan agar  lebih memiliki daya saing di Masyarakat.  Manfaat  secara umum pengabdian ini adalah untuk memberikan pelatihan kepada masyarakat sekitar Paguyuban Rukun Sentosa di Desa Karanglo, Kecamatan Polanharjo, Kabupaten Klaten. Manfaat pengabdian ini diarahkan untuk kelangsungan usaha dalam dunia bisnis yang berkesinambungan agar taraf kehidupan masyarakat dan kesejahteraan masyarakat teratasi. Metode pengabdian kolaborasi dengan ceramah, pelatihan, dan diskusi. Pelatihan ini dilakukan selama enam bulan. Hasil dari pengabdian ini adalah Mitra sudah mampu mengemas  hasil   produksi   secara   menarik sehingga produk yang ditawarkan dapat memiliki nilai jual yang lebih  tinggi