11 research outputs found

    FAKTOR YANG MEMPENGARUHI PERSEPSI PENGUSAHA KECIL ATAS INFORMASI AKUNTANSI KEUANGAN TERHADAP KEBERHASILAN PERUSAHAAN

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    Dalam memahami informasi akuntasi keuangan, seorang manajer perusahaan kecil memerlukan proses belajar, dalam hal ini manajer dapat belajar melalui orang lain yang lebih berpengalaman satu dari kegagalan masa lalu. Dengan bercermin pada kegagalan masa lalu membuat manajer termotivasi untuk mengelola perusahaan agar lebih baik dari sebelumnya. Manajer mempunyai tanggung jawab dalam membantu dan mempengaruhi tingkah laku bawahannya, agar mereka dapat melaksanakan tugas secara efektif dan efisien. Pemimpin yang efektif harus memiliki kepribadian yang baik sebagai tauladan para bawahannya dalam menjalankan usahanya sehingga tercipta tujuan yang diinginkan. Faktor proses belajar, motivasi dan kepribadian merupakan faktor internal yang mempengaruhi persepsi manajer perusahaan kecil. Faktor internal sangat dibutuhkan untuk mendorong pengusaha kecil agar mampu bertahan di dalam dunia usaha persaingan. Secara simultan variabel proses belajar, motivasi dan kepribadian berpengaruh terhadap persepsi pengusaha kecil atas informasi akuntansi keuangan. Untuk variabel persepsi pengusaha kecil dari hasil pengujian diketahui berpengaruh terhadap keberhasilan perusahaan kecil

    ANALISA PENGARUH PRICE EARNING RATIO DAN EARNING PER SHARE PADA HARGA SAHAM INDUSTRI MAKANAN DAN MINUMAN (STUDI KASUS DI BURSA EFEK SURABAYA)

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    The objective of this research is the effect of Price Earning Ratio Variable and Earning Per Share Variable as determinant of Stock Price in food and baverage firm. Data in this study are food and baverage firm listed on the Surabaya stock exchange. The result of research that Price Earning Ratio variable and Earning Per Share variable significantly related as determinant of stock price in food and baverage firm (F a = 39,247 > F t = 3,59). The result of research that Earning Per Share the dominate as determinant of stock price in food and baverage firm (t a = 8,851 > t t = 2,110) and by in probability < 5 % that is 0, 00

    Analisis Perbandingan Prediksi Kebangkrutan Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia

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    Bankruptcy is a condition that would never be expected by all companies because the company is expected to maintain its survival and maintain the company. There are many parties who will be harmed if the company goes bankrupt, therefore we need a bankruptcy prediction model that can be a warning to the company. This study aims to determine whether there are differences in the Altman model, the Springate model, the Zmijewski model, and the Grover model and to determine the most accurate bankruptcy prediction models. The data used in this study is in the form of financial statements published through the Indonesia Stock Exchange. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2012-2018. The sampling technique uses purposive sampling so we get 8 companies that are used as research samples. Data analysis techniques used independent sample t-test with the SPSS program and the accuracy of the prediction model test using the Microsoft Excel program. The conclusion from this study shows that there are significant differences between the Altman model, the Springate model, the Zmijewski model, and also the Grover model in predicting bankruptcy. The most accurate prediction model was achieved by the Springate model with an accuracy rate of 71.43%, then the Grover model which had an accuracy rate of 62.50%, then the Altman model 60.71%, and finally the Zmijewski model with the lowest accuracy level of 50

    Pelatihan Akuntansi Keuangan Bagi Siswa SMK Kartini Surabaya

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    Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk meningkatkan keterampilan sumber daya manusia, dengan memberikan pembinaan pengetahuan dan keterampilan dalam laporan keuangan dengan standar akuntansi. Sasaran pengabdian masyarakat adalah siswa SMK Kartini Surabaya yang berdomisili di wilayah Surabaya. Diharapkan mahasiswa setelah mengikuti kegiatan pengabdian masyarakat dapat memahami konsep dasar akuntansi, prinsip akuntansi, persamaan akuntansi dan mampu Menyusun laporan keuangan dengan pernyataan standar akuntansi keuangan (PSAK). Metode pengabdian masyarakat dengan memberikan materi pengetahuan teoritis dan praktik. Hasil kegiatan pengabdian masyarakat adalah siswa dapat memahami konsep dasar akuntansi, prinsip akuntansi, persamaan akuntansi dan mampu Menyusun laporan keuangan dengan pernyataan standar akuntansi keuangan. Laporan keuangan perusahaan jasa, perusahaan dagang, dan perusahaan manufaktur.Kata Kunci: Konsep, Laporan Keuangan Persamaan Akuntansi, Prinsip AkuntansiThe purpose of this community service is to improve human resource skills, by providing knowledge and skills development in financial reporting with accounting standards. The target are students of SMK Kartini Surabaya who are domiciled in Surabaya area. It’s expected the students after participating in this community service activity can be understand the basic concept of accounting, accounting principles, accounting equations and able to prepare financial statements with the statement of financial accounting standards (PSAK). The methods of community service by providing knowledge material theoretical and practical. The results by students service activities are they can understand the basic concept of accounting, accounting principles, accounting equations and able to prepare financial statements with the statement of financial accounting standards. The Financial statements of service companies, trading companies, and manufacture companies.Keywords: Accounting Equations, Accounting Principle, Concept, Financial Statement

    Early Warning Sistem Perusahaan Era Pandemi Covid-19

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    To break the chain of spread of the Covid-19 virus, the Government implemented a policy of restricting people's movements. The fact that occurred due to restrictions on community activities, the wheels of the economy were disrupted, even some business activities were closed. The formulation of the research problem, how are the results of the analysis of the Springate, Altman, Grover and Zmijewski Bankruptcy prediction models in the Covid-19 pandemic era. The purpose of the study was to empirically test the springate, altman, grover and zmijewski bankruptcy prediction models in companies during the covid-19 pandemic era. The research subjects are companies listed on the Indonesia stock exchange for the hotel, restaurant and tourism sub-sector in 2020. The results of the springate model test (s-score) show that 25 companies are predicted to have the potential to go bankrupt, 3 companies are predicted to be healthy. Altman model (Z-Score) shows that 16 companies are predicted to have the potential to go bankrupt, 4 companies experience a slight potential for bankruptcy and 4 companies are healthy. The grover model (G-Score) shows that 6 companies are predicted to have the potential to go bankrupt, 22 companies are healthy. The zmijewski model (X-Score) shows that 1 company is predicted to have the potential to go bankrupt, 27 companies are predicted to be healthy. The four models that show the same results for companies that are predicted to be healthy are PT. Asia Sejahtera Mina, Tbk with the issuer code AGAR

    Pengembangan dana pensiun pada amal usaha Muhammadiyah/ Rahardjo

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