Analysis of Asset Usage Activities, Capital Structure, Financial Performance and Corporate Value (A Study of Manufacturing Corporates at the Indonesia Stock Exchange)

This study aims to examine and explain the effect of the asset usage activities on the capital structure, financial performance and corporate value. Test and explain the effect of capital structure on the financial performance and corporate value. Test and explain the effect of the financial performance of the corporate value. The findings of this study is the asset usage activities has a significant negative effect on capital structure, and significant positive to financial performance dap corporate value.The capital structure has a significant negative effect on financial performance, and is significantly positive to Corporate value. Financial performance has a significant positive effect on Corporate value. The study concludes that asset usage activities can determine the capital structure, financial performance and Corporate value. Therefore, the Corporate's management and financial analysts can examine the asset usage activities and capital structure and financial performance to predict the future value of the Corporate. Keywords: Asset usage Activities, Capital Structure, Financial Performance, Corporate Values.

The Effect of Asset Use Activities on Capital Structure, Business Risk, Financial Performance and Corporate Value (Study of Manufacturing Industry Companies in the Indonesia Stock Exchange)

This study aims to examine and explain the effect of the asset usage activities on the capital structure, business risk, financial performance and corporate value. Test and explain the effect of capital structure on the business risk, financial performance and corporate value. Test and explain the effect of the business risk on the financial performance and corporate value. Test and explain the effect of the financial performance on corporate value. Analysis techniques, using the generalized structured component analysis (GSCA). Data sampled 84 companies listed in Indonesia Stock Exchange in 2010 - 2015.The findings of this study is the asset usage activities has a significant negative effect on capital structure and a significant negative effect on business risk. The asset usage activities has a significant positive effect on financial performance and corporate value. The capital structure has a significant positive effect on business risk. The capital structure has a significant negative effect on financial performance, and is significantly positive to corporate value. The business risk has a significant negative effect on financial performance and corporate value. Financial performance has a significant positive effect on corporate value. The study concludes that asset usage activities can determine the capital structure, financial performance and corporate value. Therefore, the corporate's management and financial analysts can examine the asset usage activities and capital structure, busines risk and financial performance to predict the future value of the corporate.Keywords: Asset usage Activities, Capital Structure, Business Risk, Financial Performance, Corporate Values.DOI: 10.7176/EJBM/11-36-07Publication date: December 31st 201

The Effect of Corporate Governance Medied by Capital Adequacy and Credit Risk on Financial Performance (Study on Commercial Banks Listed on the Indonesia Stock Exchange)

This study discusses the causal relationship between bank corporate governance, capital adequacy and the probability of bank failure due to credit risk from the creditor's perspective on the bank's financial performance. The probability of failure of commercial banks in measuring risk-taking behavior. The special characteristics of commercial banks with smaller board sizes, shareholder equity, and long-term loans are associated with significantly lower levels of credit risk. Larger supervisory boards and short-term debt are associated with lower levels of credit risk.This study aims to examine and prove the effect of corporate governance on capital adequacy, and corporate governance directly and mediated by capital adequacy and credit risk impact on financial performance. Test and prove that corporate governance affects credit risk. Test and prove the effect capital adequacy to credit risk, as well as capital adequacy directly and mediated by credit risk have an impact on financial performance. Test and prove the effect of credit risk on financial performance. The analysis technique uses Generalized Structured Component Analysis (GSCA). The unit of analysis is 30 conventional commercial banks listed on the Indonesia Stock Exchange for the period 2016-2020, using panel data, namely time series and cross sectional data, with a number of observations of 30 x 5 years = 150 financial statements.The findings of this study are expected to contribute to the development of science in the study of financial management, especially the theory of corporate governance and credit risk management, namely: corporate governance as a source of value creation, ensuring capital adequacy as a buffer for the risk of losing credit portfolios and managing credit risk at a minimum level. to maintain financial stability and increase Profit which ensures financial performance remains in good or healthy condition. This study concludes that corporate governance has a significant influence on capital adequacy and financial performance, because good corporate governance will manage an optimal capital structure and the availability of capital adequacy that makes the company more able to operate and invest optimally, so as to generate maximum profit to improve financial performance. The influence of corporate governance on bank financial performance is also mediated by capital adequacy. Corporate governance has no significant effect on credit risk. Corporate governance cannot determine credit risk, because credit risk is the responsibility of company management in order to control risk in banking operations. Capital adequacy has a significant influence on credit risk and financial performance, because capital adequacy for the company's operations and investments will improve the bank's financial performance. Capital adequacy has a direct and mediated effect of credit risk on financial performance. Sufficient capital is able to reduce credit risk and improve financial performance, because credit risk which has a negative impact on financial performance has been successfully reduced. Keywords: Corporate Governance, Capital Adequacy, Credit Risk, Financial Performance. DOI: 10.7176/RJFA/12-20-06 Publication date:October 31st 202

ANALISIS DAN PERANCANGAN SISTEM AKUNTANSI PERSEDIAAN PADA UD LI JAYA KUPANG

Inventory is a large asset owned by the company. Large investments invested in the form of inventory willcause problems related to the cost of organizing where the cost will increase the warehouse costs. Inventoryis very vulnerable to damage, theft, and misappropriation. The inventory accounting system plays animportant role in the arrangement of avoiding the repatriation of the company's wealth, especiallyinventory. Proper and correct accounting treatment of inventory is absolutely necessary. This is becausethe inventory post has a considerable influence in the financial statements, which is in the balance sheetand in determining the price of inventory in the income statement. The problem in the research is how todesign good documents, records, and procedures related to the inventory accounting system ofmerchandise at Usaha Dagang Li Jaya Kupang and how the internal control system prevent the multipositions, mis-recording, and possible misappropriation of inventory of at Usaha Dagang Li JayaKupang. The results showed that the inventory accounting information system at UD. Li Jaya hasweaknesses in terms of inventory recording undone because of the limited educational background of theexisting workforce and in terms of its internal controls that have not been effective. The obstacles faced byUD. Li Jaya Kupang is the absence of computerized administration in the recording system, so that isno recording at all in the warehouse section. The inventory accounting information system at UD LiJaya Kupang must have its own recording administration, so that employees do not record bythemshelves. Keywords : Inventory, Intenal Control, Inventory Accounting Information Syste

Effect of Growth, Liquidity, Business Risk and Asset Usage Activity, Toward Capital Structure, Financial Performance and Corporate Value (Study at Manufacturing Companies Listed in Indonesia Stock Exchange in 2010-2015)

This research is motivated by the thought that there is contradiction in the capital structure theory and empirical findings about the previous peneltian funding policy that can improve financial performance and corporate value. Analysis techniques, using the Generalized Structured Component Analysis (GSCA). Data sampled 84 companies listed in Indonesia Stock Exchange in 2010 to 2015.This study aims to examine and explain the effect of the company's growth, liquidity, business risk, and asset usage activity on the capital structure, financial performance and corporate value. Test and explain the effect of capital structure on the financial performance and corporate value. Test and explain the effect of the financial performance of the corporate value.The findings of this study is the company's growth has a significant positive impact on capital structure, financial performance, and corporate value. Liquidity significantly negatively impacts the capital structure, and is positively positive on the financial performance and firm value. Business risk positively affects the capital structure, and negatively the financial performance and firm value. Activity usage of assets has a significant negative effect on capital structure, and significant positive to financial performance dap corporate value. The capital structure has a significant negative effect on financial performance, and is significantly positive to firm value. Financial performance has a significant positive effect on firm value. The study concludes that company growth, liquidity, business risk, and asset usage activities can determine the capital structure, financial performance and firm value. Therefore, the company's management and financial analysts can examine the company's growth variables, liquidity and asset usage activities, capital structure, business risk and financial performance to predict the future value of the company. Keywords: Growth, Liquidity, Business Risk, Activities, Capital Structure, Financial Performance, Corporate Values

The Impact of Monetary Policy on Capital Structure, Credit Risk and Bank Profitability in Indonesia

This research discusses the impact of monetary policy on bank capital structure, credit risk and bank profitability in Indonesia. It is hoped that the findings of this research can contribute to the development of financial science, especially monetary policy theory and economic policy theory, after going through the process of understanding the variables of monetary policy and macroeconomic policy that influence decisions regarding bank funding patterns, and bank profitability and company financial performance. which maximizes the welfare of its owners and stakeholders.The bank's capital structure can be determined or explained by monetary policy, where if there is an increase in the minimum statutory reserve, central bank interest rates and the Capital Adequacy Ratio (CAR) it will cause a decrease in the level of debt in the bank's capital structure. Bank credit risk cannot be determined or explained by monetary policy. Bank profitability cannot be determined or explained by monetary policy. If there is a change in the debt to asset ratio and debt to equity ratio it will cause a change in bank profitability as measured by Earning Per Share (EPS), Return On Assets (ROA), Return On Equity and Net Internet Margin (NIM), where if there is an increase Debt in the bank's capital structure also contributes to high interest costs reducing which causes a decrease in the bank's income level. If there is a change in Loan Loss Provision (LLP), Non-Performing Loan Gross (NPLG) and Non-Performing Loan Net (NPLN) it will cause changes in bank profitability as measured by Earning Per Share (EPS), Return On Assets (ROA), Return On Equity and Net Internet Margin (NIM), where if there is an increase in bank credit risk, namely problem and bad loans, also contribute to high costs, causing a decrease in the bank's income level, even loss of income.Provides empirical evidence of the research concept (Mendoza & Rivera, 2017) which states that credit risk has a significantly negative effect on profitability. Providing empirical evidence of the research concept (Dang, 2022) states that monetary policy drives bank profitability asymmetrically. Concretely, interest rates (i.e., loan interest rates and policy interest rates) have a positive effect on net interest income, but a negative impact on non-interest income. Banks with more diversified funding patterns will be associated with weaker bank sensitivity financially in facing monetary shocks to limited alternative funding. Keywords: Monetary Policy, Capital Structure, Credit Risk, Bank Profitability. DOI: 10.7176/RJFA/14-18-01 Publication date:October 31st 202

Machine learning in intensive care medicine: ready for take-off?

In 1986 the world was shaken by the Challenger space shuttle disaster. In the years that followed, the American National Aeronautics and Space Administration (NASA) called for a strategy change in space technology development [1]. Allowing technology to be developed without a specific space program in mind was central to the new strategy [2]. In order to evaluate resulting projects with no direct contribution to a space mission, NASA introduced the general concept of technology readiness levels (TRLs) [3]. These nine levels, adopted by many EU institutions, assess the maturity level of technology and estimate its readiness to fly

Sharing ICU Patient Data Responsibly Under the Society of Critical Care Medicine/European Society of Intensive Care Medicine Joint Data Science Collaboration: The Amsterdam University Medical Centers Database (AmsterdamUMCdb) Example.

OBJECTIVES: Critical care medicine is a natural environment for machine learning approaches to improve outcomes for critically ill patients as admissions to ICUs generate vast amounts of data. However, technical, legal, ethical, and privacy concerns have so far limited the critical care medicine community from making these data readily available. The Society of Critical Care Medicine and the European Society of Intensive Care Medicine have identified ICU patient data sharing as one of the priorities under their Joint Data Science Collaboration. To encourage ICUs worldwide to share their patient data responsibly, we now describe the development and release of Amsterdam University Medical Centers Database (AmsterdamUMCdb), the first freely available critical care database in full compliance with privacy laws from both the United States and Europe, as an example of the feasibility of sharing complex critical care data. SETTING: University hospital ICU. SUBJECTS: Data from ICU patients admitted between 2003 and 2016. INTERVENTIONS: We used a risk-based deidentification strategy to maintain data utility while preserving privacy. In addition, we implemented contractual and governance processes, and a communication strategy. Patient organizations, supporting hospitals, and experts on ethics and privacy audited these processes and the database. MEASUREMENTS AND MAIN RESULTS: AmsterdamUMCdb contains approximately 1 billion clinical data points from 23,106 admissions of 20,109 patients. The privacy audit concluded that reidentification is not reasonably likely, and AmsterdamUMCdb can therefore be considered as anonymous information, both in the context of the U.S. Health Insurance Portability and Accountability Act and the European General Data Protection Regulation. The ethics audit concluded that responsible data sharing imposes minimal burden, whereas the potential benefit is tremendous. CONCLUSIONS: Technical, legal, ethical, and privacy challenges related to responsible data sharing can be addressed using a multidisciplinary approach. A risk-based deidentification strategy, that complies with both U.S. and European privacy regulations, should be the preferred approach to releasing ICU patient data. This supports the shared Society of Critical Care Medicine and European Society of Intensive Care Medicine vision to improve critical care outcomes through scientific inquiry of vast and combined ICU datasets

Pengaruh Pertumbuhan Perusahaan, Likuiditas, Risiko Bisnis Dan Aktivitas Penggunaan Aset Terhadap Struktur Modal, Kinerja Keuangan Dan Nilai Perusahaan (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2015)

Penelitian ini dilatarbelakangi oleh kontradiksi pemikiran yang terdapat dalam teori struktur modal dan temuan empiris penelitian terdahulu mengenai kebijakan pendanaan yang dapat meningkatkan kinerja keuangan dan nilai perusahaan. Teknik analisis, menggunakan generalized structured component analysis (GSCA). Data sampel 84 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010 sampai dengan 2015. Penelitian ini bertujuan menguji dan menjelaskan pengaruh pertumbuhan perusahaan, likuiditas, risiko bisnis dan aktivitas penggunaan aset terhadap struktur modal, kinerja keuangan dan nilai perusahaan. Menguji dan menjelaskan pengaruh struktur modal terhadap kinerja keuangan dan nilai perusahaan. Menguji dan menjelaskan pengaruh kinerja keuangan terhadap nilai perusahaan. Penelitian ini menemukan bahwa pertumbuhan perusahaan memiliki pengaruh yang positif signifikan terhadap struktur modal, kinerja keuangan, dan nilai perusahaan. Likuiditas memiliki pengaruh yang negatif signifikan terhadap struktur modal, dan positif signifikan terhadap kinerja keuangan dan nilai perusahaan. Risiko bisnis memiliki pengaruh yang positif signifikan terhadap struktur modal, dan negatif signifikan terhadap kinerja keuangan dan nilai perusahaan. Aktivitas penggunaan aset memiliki pengaruh yang signifikan negatif terhadap struktur modal, dan positif signifikan terhadap kinerja keuangan dap nilai perusahaan. Struktur modal memiliki pengaruh yang negatif signifikan terhadap kinerja keuangan, dan positif signifikan terhadap nilai perusahaan. Kinerja keuangan memiliki pengaruh yang positif signifikan terhadap nilai perusahaan. Penelitian ini menyimpulkan bahwa pertumbuhan perusahaan, likuiditas, risiko bisnis, dan aktivitas penggunaan aset dapat menentukan struktur modal, kinerja keuangan dan nilai perusahaan. Para manajemen perusahaan dan analis keuangan dapat mengkaji variabel-variabel pertumbuhan perusahaan, likuiditas dan aktivitas penggunaan aset, struktur modal, risiko bisnis dan kinerja keuangan untuk memprediksi nilai perusahaan

erturk_ari_et_al_GHG_data_2020

Raw data for manuscript entitled with "Juxtaposing the Spatiotemporal Drivers of Dediment CO2, CH4, and N2O Effluxes Along Ecoregional, Wet-Dry, and Diurnal Gradients