Pengaruh Manajemen Laba Terhadap Cost Of Equity Capital

The objective of this study is to examine the influence of earings management, to cost of equity capital. This study takes sample from 47 companies in the manufacturing sector at the Indonesia Stock Exchange (IDX), which were published in financial report from 2012-2013. The sample was determined based on the following criteria: (a) the annual report ended 31 December, and (b) book value of equity is positive. Earnings management were measured by Modified Jones Model and cost of equity capital was estimated by Capital Asset Pricing Market. The research hypotheses were tested using single regression. The results of this research show that earnings management had positive significant influence on cost of equity capital

RESILIENSI PELAJAR TERHADAP METODE PEMBELAJARAN DARING PADA MASA PANDEMI COVID 19 DI DESA SUKALUYU KECAMATAN TELUK JAMBE TIMUR KABUPATEN KARAWANG

Desa Sukaluyu adalah salah satu desa di kecamatan Telukjambe Timur,Kabupaten Karawang, Jawa Barat Indonesia. Desa ini termasuk kawasanpengembangan perumahan di Kabupaten Karawang dan merupakan desadengan penduduk terbanyak di Kecamatan Teluk jambe Timur. Pada 31Desember 2019 muncul kasus serupa dengan pneumonia yang tidak diketahuidi Wuhan, China. Kasus tersebut di akibatkan oleh virus corona atau yangdikenal dengan COVID-19 (Corona Virus Desese-2019). Dampak yangditimbulkan dari pandemi COVID-19 telah mengubah berbagai aspekkehidupan manusia. Akibat adanya COVID-19 pemerintah Indonesia telahmengeluarkan kebijakan untuk memutus dan mengurangi tingkat penyebaranvirus ini dengan memberlakukan sosial distancing, physical distancinghingga pemberlakuan PSBB (pembatasan social berskala besar). Kebijakanpemerintah tersebut sangat berpengaruh besar pada dunia pendidikan,sehingga pada awal Maret 2020 semua institusi pendidikan baik Perguruantinggi, SMA, SMP, SD dan TK berpindah menggunakan sistem pembelajarandaring. Ada banyak sekali kesulitan yang ditemui oleh siswa dan mahasiswadalam melakukan proses pembelajaran daring. Siswa dan Mahasiswadiharuskan mampu menyesuaikan diri dan mampu bertahan dengan segalakesulitan tersebut. Dalam kondisi yang serba sulit seperti ini resiliensi sangatdibutuhkan bagi siswa dan mahasiswa. Resiliensi adalah kemampuanindividu untuk menyesuaikan diri dan beradaptasi terhadap perubahan,tuntutan, dan kekecewaan yang muncul dalam kehidupan. Metode peneletianini adalah selama satu bulan di Desa Sukaluyu Kecamatan Teluk jambeTimur Kabupaten Karawang, penulis melakukan pencarian data sepertipotensi desa, kesehatan, pendidikan, ekonomi, perkembangan desa, dll.Penulis pun menganalisa terkait para pelajar yang melakukan kegiatanpembelajaran dengan metode daring akibat dampak dari COVID 19.Kata Kunci : Resilliensi, Covid 19, Daring Pelajar, Pendidikan

Dampak Intellectual Capital Terhadap Profitabilitas Pada Industri Perbankan

The objective of this study is to examine the influence of Intellectual Capital to Profitability. This study takes sample from 38 bank at the Indonesia Stock Exchange (IDX), which were published in financial report from 2015-2016. The sample was  determined based on the following criteria: (a) issued its financial statement ended  31 December; and (b) reporting earnings ended December 31,  2015 and 31 December 2016. Intellectual Capital were measured by Value Added, Value Added of Capital Employed and Structural Capital Value Added. Profitability was measured by Net Profit Margin. The research hypotheses were tested using single regression. The results of this research show that  Intellectual Capital had positive significant influence on profitability

MOVEMENT ANALYSIS GOLD PRICE DURING COVID-19 YEARS 2020 - 2021

Gold is a type of investment instrument that can be used as an alternative choice for investors and can be used as one of the portfolio diversification strategies. One of the considerations in investment activities in the capital market is the rate of return of the investment instrument. The ups and downs of gold price movements in this study are influenced by three factors, namely the rupiah exchange rate against the USD, inflation and the Indonesian Interest Rate (SBI), which we now know better as BI 7-day. The BI rate or BI 7-day has a function as a suppressor of the inflation rate so that economic conditions are maintained. The research design is in the form of quantitative research using secondary data while the research design used is a causal design and uses a Static tical Package for Social Sciences (SPSS) for data processing. The results of the first study show that there is an influence between the Rupiah exchange rate and the USD affecting the movement of gold during Covid-19 in 2020-2021. The results of the second study show that there is an influence between inflation affecting the movement of gold during Covid -19 in 2020-2021. The results of the third study show that there is no influence between BI 7-day on the movement of gold during Covid-19 in 2020-2021

PERAN PEMUDA MILENIAL DALAM PEMBANGUNAN DESA SUKALUYU KECAMATAN TELUKJAMBE TIMUR KABUPATEN KARAWANG

Pemuda mempunyai peran strategis sebagai agent of change bagi masyarakat agar bisamemberikan informasi yang benar tentang pemberdayaan, pelatihan, penyuluhan,pembimbingan, pendampingan dan untuk menyadarkan potensi yang dimiliki, sertamembantu meningkatkan kualitas hidup dan pembangunan. Pemuda akan mendapatkankemampuan umum seperti lifeskill (keterampilan hidup) yang dapat dipergunakan unutkmodal kedepannya.Desa Sukaluyu yang terletak di Kecamatan Telukjambe Timur, merupakan salah satudesa yang sebagian daerahnya ditempati oleh satu kawasan industri besar yaitu KarawangInternational Industrial City (KIIC). Salah satu faktor yang menjadi penyebab dari tingginyaangka keluarga prasejahtera yaitu kurangnya penyerapan angkatan kerja pada sektor-sektorusaha kecil dan kerajinan rumah tangga. Hal itu terlihat dari belum adanya kontribusi darisektor tersebut pada sumber pendapatan penduduk desa. Pendirian sentra Usaha Kecil danKerajinan Rumah Tangga dapat menjadi terobosan besar yang dapat ditempuh oleh DesaSukaluyu dalam mengembangkan unit-unit UMKM. Dengan adanya sentra UMKM, makaakan memudahkan calon pelanggan dalam menemukam produk-produk UMKM yangdiinginkan. Selain itu, pendirian sentra UMKM juga diharapkan akan menambah minatpenduduk untuk dapat berpartisipasi dalam usaha UMKM. Dengan usulan solusi programpenguatan kehidupan sosial masyarakat seperti pemberdayaan masyarakat desa dalamaktivitas-aktivitas kelembagaan ekonomi dan program swadaya masyarakat desa dapatmenjadi alternatif dalam pencegahan terhadap timbulnya permasalahan social di masyarakatDesa Sukaluyu. Kajian dan usulan solusi dapat dijadikan sebagai bahan evaluasi maupunsebagai langkah awal dalam menetapkan rencana pengembangan potensi-potensi yangdiunggulkan, sehingga dibutuhkan peranan pemuda untuk membangun Desa Sukaluyu.Kata kunci : Pemuda, Masyarakat, Pembangunan Des

PERANAN INTELLECTUAL CAPITAL TERHADAP RANKING BANK PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

The shift in bank functions from intermediary functions to fee-based income activities depends on the human resources of a bank, so the banking sector must change the way it runs its business towards a knowledge-based business. Knowledge based business emphasizes the strategic role of science (and the development of science encourages the birth of intellectual capital (IC). Banks with high intellectual capital are expected to have better performance and can improve bank financial performance and are an attraction to attract investors. This study aims to determine the role of intellectual capital on the ranking of banking companies listed on the Indonesia Stock Exchange for the period 2010-2016. This research data uses secondary data with a sample of banking companies listed on the Indonesia Stock Exchange for the period 2010 to 2016. The sample in this study used a purposive sampling method.The result of this study is that the intellectual capital performance of banking companies listed on the Indonesia Stock Exchange from 2010 to 2016 is included in the category of commond performers with s VAIC™ core between 3.9962 and 2.5037

Mekanisme Corporate Governance Dan Nilai Perusahaan

The objective of this study is to examine the influence of corporate governance mechanism, namely managerial ownership, institutional ownership, to firm value. This study takes sample from 32 companies in the manufacturing sector at the  Indonesia Stock Exchange, which were published in financial report from 2012-2013. The method of analysis of this research used multi regression and single regression. The results of this study show that (1) managerial ownership had positive significant influence to firm value, (2) institutional ownership had not significant influence to firm value, (3) simultaneously of managerial ownership, institutional ownership, had significant influence to firm value

Pengaruh Mekanisme Corporate Governance Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2004-2006

The objective of this study is to examine the influence of corporate governance mechanism, namely managerial ownership, institutional ownership, and size of independent commisioner to earnings management. This study takes sample from 74 companies in the manufacturing sector at the Indonesia Stock Exchange, which were published in financial report from 2004-2006. The method of analysis of this research used multi regression and single regression. The results of this study show that (1)managerial ownership had significant influence to earnings management, (2)institutional ownership had significant influence to earnings management, (3) size of independent commisioner had not significant influence to earnings management, (4) simultaneously of managerial ownership, institutional ownership, and size of size of independent commissioner had significant influence to earnings management

Analisis Kepatuhan Laporan Keuangan Koperasi Berdasarkan SAK ETAP

The objective of this research is to describe the compliance annual report Koperasi Sekar Melati IBI Kota Surabaya with Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Operational definition this research to measure compliance are components of Financial Statements, Recognition, Measurement, Balance Sheet Account’s, Income Statement Account’s, Statement of Equity Exchange Account’s, Cash Flow Statement Account’s. The research method using descriptive analysis. The sampling technique used documentation of the Annual Financial Statement of Koperasi Sekar Melati IBI Kota Surabaya ended year 2015. The results of this study indicate that the Financial Statements Koperasi Sekar Melati IBI Kota Surabaya still not comply with the SAK ETAP

The Determinants of Real Earnings Management

This study aims to define and analyse the relationship between firm size, profitability and real earnings management real earnings management is measured by Cohen et al dan Roychowdhury. Secondary data sources are used, namely, companies listed on the Indonesian Stock Exchange. Purposive sampling techniques are employed, with a new sample of observational data from the manufacturing company for the period 2019-2021. The results indicate that firm size, financial distress, and profitability positively affect real earnings management