PENGARUH INTELLECTUAL CAPITAL, CORPORATE GOVERNANCE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

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Analisis Perbandingan Kinerja Keuangan Bank Aceh Sebelum dan Sesudah Konversi Syariah

This study aims to compare the financial performance before and after the conversion from conventional to sharia systems at PT. Aceh Sharia Bank. Measurement of financial performance using the RGEC (Risk Profile, GCG, Earnings, Capital) method, where, Risk Profile is measured by the ratio of Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR), GCG is measured using a composite rating, Earnings using Return On Assets (ROA) and Return On Equity (ROE), while Capital is measured by the Capital Adequacy Ratio (CAR). The observations in this study used published financial statements for the three-year period before conversion (2013-2015) and three years after conversion (2016-2018). Testing the data analysis used the Paired Sample T-Test on a paired sample, while the data normality test used Shapiro-Wilk and Wilcoxon. Based on the results of analysis and testing, it is concluded that there are differences in financial performance before and after conversion as measured by the ratio of NPF and ROA. Meanwhile, the financial performance as measured by the ratio of FDR, ROE, CAR and GCG did not show significant differences

Factors Affecting Cash Holding in Indonesia Manufacturing Companies

This study aims to analyze the effect of leverage, net working capital, and firm size on cash holding using panel data regression method based on data on the financial statements of manufacturing companies available on the Indonesia Stock Exchange from 2012 to 2014. Testing with the Chow test states that the data regression model the panel used is the common effect. The results of this study indicate that cash holding is positively influenced by leverage, net working capital, and firm size. The greater the leverage, net working capital, and company size will increase the availability of cash in the company. &nbsp

Implementasi SAK EMKM di UMKM Kab. Aceh Barat: Pengaruh Pendidikan, Business Size, dan Sosialisasi

MSMEs play a crucial role in Indonesia’s economy and have demonstrated resilience during the pandemic. However, despite the issuance of SAK EMKM to facilitate financial reporting for MSMEs, many MSMEs in Kabupaten Aceh Barat still lack a proper understanding of these standards. This research aims to analyze the influence of educational background, business size, and the provision of information and socialization on MSME actors’ understanding of SAK EMKM implementation. Using survey methods and multiple linear regression analysis, the results reveal that educational background and the provision of the information and socialization have significant impacts on MSME actors’ understanding. However, business size does not have a significant effect. These findings highlight the importance of more effective education and socialization for MSME actors to enhance their ability to prepare financial statements in accordance with the applicable standards

VAICTM PERBANKAN TERINDEKS LQ45 DI BURSA EFEK INDONESIA

Abstrak: Tujuan dari penelitian ini adalah untuk memperkirakan kinerja IC perbankan Indoesia dalam indeks LQ45 berdasarkan model VAICTM Pulic selama lima tahun 2012 sampai 2016. Dengan menggunakan laporan tahunan terutama laporan laba rugi dan neraca bank yang bersangkutan untuk tahun-tahun yang bersangkutan, digunakan untuk mendapatkan data yang dikeluarkan oleh Bursa Efek Indonesia (BEI). Studi ini mengkonfirmasikan peningkatan kinerja secara keseluruhan selama lima tahun 2012 sampai 2016, keseluruhan kinerja sektor perbankan pada indeks LQ45 adalah "pemain top" (skor VAICTM di atas 3,00).Kata kunci: VAICTM, Intellectual Capital, Bank, LQ4

PERBANDINGAN PENDAPATAN PETANI PADI SAWAH VARIETAS PANDAN WANGI DAN ANGKE MENGGUNAKAN METODE SYSTEM OF RICE INTENSIFICATION (SRI) DI DESA LUTHU LAMWEU KECAMATAN SUKA MAKMUR KABUPATEN ACEH BESAR

Globally, rice is one of the most food crops for human cosumption. For livestock feed, rice production needs to be increased. In order to increase grain yield, productivity SRI is one of the other intensif achievement. The purpose of this study is to compare the revenue of Farmer who is using Pandan Wangi and Angkevarietie in LuthuLamweu village, SukaMakmur sub-distict, Aceh Besar. The population were 23 farmers which is 9 farmers ofPandan Wangi and 14 farmers of Angke. This study is using T-test for testing the hypothesis. The result for the T-test= 9.148 is higher than T-table and the average income for farmers ofPandan Wangi is Rp 835.316,- and minus Rp392.029,-farmers of Angk

VAICTM PERUSAHAAN PERTAMBANGAN TERINDEKS LQ45 DI BURSA EFEK INDONESIA

Abstrak: Tujuan dari penelitian ini adalah untuk menganalisis kinerja perusahaan melalui IC pada perusahaan pertambangan terindeks LQ45 dan terdaftar di Bursa Efek Indonesia (BEI). Pengukuran tersebut menggunakan model VAICTM selama 2012 sampai dengan 2016. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan yang disajikan pada website resmi BEI. Hasil penelitian ini menunjukkan ADRO dengan rata-rata nilai VAICTM sebesar 2,50 mendapatkan peringkat good performance sedangkan PTBA mendapatkan peringkat bad performance dengan nilai VAICTM sebesar -1,00. Hasil perigkat tersebut merupakan rumusan dari Business Performance Index (BPI).Kata kunci: VAICTM, Intellectual Capital, Pertambangan, LQ4

KAJIAN USAHATANI JAGUNG DI DESA PASI MALI KECAMATAN WOYLA BARAT KABUPATEN ACEH BARAT

One of the food commodities that has prospect to developed in order to meet the need of domestic and international markerts is corn. Corn has prospect if it is managed intensive, where corn is a food crop whose use is relatively broad, namely for the food, chemical and feed industries. The corn farming activities carried out by the respondent farmer are stiil small scale, the purpose of the aims study to examine the characteristics of farming and pattern in the village of Pasi Mali in particular is the characteristics of farming identify farming and income of corn farming. The analysis used is descriptive and quantitative. Quantitative analysis to calculate farm income with cost a cost structure approach. The analysis result that corn farming is feasible to cultivated

VARIABLES AFFECTING EARNINGS MANAGEMENT (CASE STUDY OF COMPANIES IN THE FOOD AND BEVERAGE MANUFACTURING SECTOR LISTED ON THE INDONESIAN STOCK EXCHANGE)

This study aims to provide empirical evidence about the effect of bonus compensation, leverage, firm size and earning power on earnings management. This research was conducted at food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The method of selecting the sample in this study used a purposive sampling technique of 21 companies. The data analysis method used in this study uses multiple linear regression analysis. The results of this study indicate that the leverage and earning power variables partially affect earnings management. While the bonus compensation variables and company size partially have no effect on earnings management and bonus compensation variables, leverage