Pengaruh Struktur Kepemilikan, Struktur Modal, Dan Kebijakan Dividen Pada Nilai Perusahaan

This study aims to examine agency theory in the Indonesian capital market. Agency conflict in this study is proxied by firm value (Tobins Q), while the agency conflict control mechanism is proxied by institutional ownership, leverage, and dividend policy. In this study the researchers examined the effect of the three endogenous variables. The data used in this study are secondary data sourced from the Indonesia Stock Exchange, Osiris, IDX, and Blommberg, namely all non-financial companies that meet the screening criteria and are listed on the Indonesia Stock Exchange in the 2010-2014 observation period. The analytical tool used in this study is multiple regression

The Role of DSN-MUI Fatwa in Indonesian Sharia Banking Development Flows in the Industrial Revolution 4.0

The development of Islamic banking in recent years has experienced a very significant increase. This happens because it uses the principles of Sharia (Islamic law) and gets support from the government to accelerate Sharia banking activities. One form of support to improve the development of Islamic banking is the issuance of Law No. 21 of 2008 concerning Islamic Banking. An important authority in the dynamics of Sharia banking regulation is the National Sharia Council-Indonesian Ulema Council (DSN-MUI). This institution is an authoritative source in overseeing the obedience of Sharia banking industry players to comply with Sharia rules. The purpose of this study is to analyze the fatwa issued by the DSN-MUI on the development of Islamic financial institutions (LKS) in Indonesia, especially the Islamic banking sector. This study uses a qualitative method with a literature study approach. Findings: the results of this study conclude that the position of the DSN-MUI fatwa does not yet have a significant role in the development of Islamic bank products and services. This is because the fatwa acts only as a complement to Islamic bank products and services. In addition, the fatwa is a legal requirement for the Islamic banking sector in the context of Sharia compliance. The DSN-MUI fatwa is issued after the products and services have been published, not with a discussion mechanism first

Does Capital Structure, Audit Quality, and Company Profitability Have an Impact on Accounting Conservatism?

This study examines several factors that influence accounting conservatism: Capital Structure, Audit Quality, and Company Profitability. This study uses quantitative methods. All the manufacturing businesses included in this study are listed on the Indonesia Stock Exchange. Purposive sampling is the foundation of the sample selection technique. Panel regression, an analytical technique combining cross-sectional and time-series data, was employed in this study. The results showed that the capital structure variable did not affect accounting conservatism. Then, the audit quality variable significantly affects accounting conservatism, and the company's profitability variable does not affect accounting conservatis

PENDAMPINGAN PENGELOLAAN KEUANGAN DAN PEMASARAN BISNIS DIGITAL UNTUK PELAKU UMKM

Abstrak: Kegiatan pengabdian kepada masyarakat dilaksanakan bersama dengan pelaku UMKM di kawasan wisata Unit Banjaran, Kecamatan Guwosari, Bantul, Yogyakarta. Permasalahan mitra yang ditemui antara lain; (1) belum melakukan pencatatan keuangan; (2) penentuan harga dari produk yang dijualpun masih berdasarkan insting dan pengalaman penjual; dan (3) cakupan pemasaran produk masih terbatas yaitu hanya diketahui oleh warga sekitar. Tujuan kegiatan ini untuk memperkuat bisnis pelaku UMKM di kawasan wisata Unit Banjaran yang terdata sejumlah 58 yang bergerak di kuliner (38),  kesenian dan kerajinan (5), dan usaha rumahan (6), pariwisata (3), pertanian (3) dan jasa (3) yang langsung disasar pada bagian manajemen keuangan dan pemasaran di platfrom digital serta meningkatkan kapasitas sumber daya para pelaku UMKM. Metode yang dipakai adalah sosialisasi, diskusi dan bimbingan teknis untuk pelaku UMKM yang selanjutnya dilakukan evaluasi untuk mengukur keberhasilan program pada mitra. Hasil dari kegiatan pengabdian ini (1) terjadi peningkatan pengetahuan dan pemahaman pelaku UMKM terkait manajemen keuangan sehingga siap menjalankan operasional secara tertib hasil ini ditujukan adanya peningkatan pada uji binomial sejumlah 1,23; (2) 20% UMKM sudah mampu menentukan harga jual produk secara mandiri; dan (3) 90% pelaku UMKM memiliki pengetahuan dan pemahaman untuk memperluas media pemasaran secara digital oleh UMKM yang mampu memperluas pangsa pasar.Abstract:  Community service activities are carried out together with MSMEs in the Banjaran Unit tourism area, Guwosari District, Bantul, Yogyakarta. Partner problems encountered include; (1) have not made financial records; (2) pricing of the products being sold is still based on the seller's instincts and experience; and (3) the scope of product marketing is still limited, namely only known by local residents. The purpose of this activity is to strengthen the business of MSME actors in the Banjaran Unit tourist area of which 58 are recorded as engaged in culinary (38), arts and crafts (5), and home-based businesses (6), tourism (3), agriculture (3) and services (3) which are directly targeted at the financial management and marketing divisions on digital platforms as well as increasing the resource capacity of MSME actors. The method used is socialization, discussion and technical guidance for MSME actors which are then evaluated to measure the success of the program with partners. The results of this service activity are (1) there is an increase in the knowledge and understanding of MSME players regarding financial management so that they are ready to carry out operations in an orderly manner. These results are aimed at an increase in the binomial test of 1.23; (2) 20% of MSMEs are able to determine product selling prices independently; and (3) 90% of MSMEs have the knowledge and understanding to expand digital marketing media by MSMEs that are able to expand market share.

Pengaruh Profitabilitas, Likuiditas, Leverage, Kebijakan Dividen dan Ukuran Perusahaan terhadap nilai perusahaan pada perusahaan terdaftar di Jakarta Islamic Index (JII) periode 2019- 2021

Penelitian ini bertujuan untuk menguji Pengaruh Profitabilitas (ROA), Likuiditas (Current Rasio), Leverage (Debt Ratio), Kebijakan Dividen (DPR) dan Ukuran Perusahaan (Firm Size) terhadap nilai perusahaan (PBV) pada perusahaan terdaftar di Jakarta Islamic Index (JII) periode 2019- 2021.  Data yang digunakan dalam penelitian ini diperoleh dari data laporan tahunan. Populasi dalam penelitian ini adalah perusahaan terdaftar di Jakarta Islamic Index (JII). Teknik pemilihan sampel yang digunakan yaitu purposive sampling dan diperoleh sebanyak 30 perusahaan JII dengan periode penelitian pada tahun 2015-2019. Metode analisis data dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan software SPSS. Hasil penelitian menunjukkan bahwa secara simultan Profitabilitas, Likuiditas, Leverage, Kebijakan Dividen dan Ukuran Perusahaan berpengaruh signifikan terhadap Nilai Perusahaan. Likuiditas dan kebijakan dividen secara parsial berpengaruh positif dan signifikan pada nilai perusahaan, sedangkan profitabiIitas, leverage dan ukuran perusahaan tidak  memiIiki pengaruh signifikan terhadap niIai perusahaan