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All Journal Jurnal Ilmiah Universitas Batanghari Jambi Akuntabel : Jurnal Ekonomi dan Keuangan EKONOMIS : Journal of Economics and Business J-MAS (Jurnal Manajemen dan Sains) EQIEN - JURNAL EKONOMI DAN BISNIS Performance Jurnal Proaksi JBMR: Journal of Business and Management Review Medikonis Majalah Ilmiah Manajemen dan Bisnis Jurnal Abdi Masyarakat Indonesia Procedia of Social Sciences and Humanities Jurnal HUMMANSI (Humaniora, Manajemen, Akuntansi) WIKUACITYA: Jurnal Pengabdian Kepada Masyarakat
Murdijaningsih, Tjahjani
Fakultas Ekonomika Dan Bisnis Universitas Wijayakusuma Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH CAPITAL ADEQUANCY RATIO (CAR), BIAYA OPERASI PENDAPATAN OPERASI (BOPO) DAN LOAN DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSETS (ROA) BANK DEVISA DI INDONESIA Kasyati Kasyati; Suwarno Suwarno; Tjahjani Murdijaningsih
Majalah Imiah Manajemen & Bisnis Vol 15 No 1 (2018): Majalah Ilmiah Manajemen & Bisnis
Publisher : FEB UNWIKU PURWOKERTO

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Abstract

The purpose of this study was to analyze the positive significance of the effect of CAR on the Foreign Exchange Bank ROA in Indonesia, to analyze the negative significance of the effect of BOPO on Foreign Exchange Bank ROA in Indonesia and to analyze the positive significance of the LDR on Foreign Exchange Bank ROA in Indonesia. The analytical tool used in this study is multiple linear regression analysis. From this research it can be concluded: (1) The first hypothesis which states CAR has a significant positive effect on the ROA of Foreign Exchange Banks in Indonesia, accepted. This is evidenced by the t test, t calculate CAR greater than t table (2,075> 1,6628), (2) The second hypothesis which states that BOPO has a significant negative effect on the ROA of Foreign Exchange Banks in Indonesia, is accepted. This is evidenced by the t test, -t count BOPO <-t table (-10.455 <- 1,6628), (3) The third hypothesis which states that the LDR has a significant negative effect on the ROA of Foreign Exchange Banks in Indonesia, is rejected. This is evidenced by the t test, -t count LDR> -t table ((-0,915> -1,6628).
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN SAK EMKM PADA USAHA KECIL, MIKRO DAN MENENGAH DI KABUPATEN BANYUMAS Sully Kemala Octisari; Tjahjani Murdijaningsih
Majalah Imiah Manajemen & Bisnis Vol 16 No 1 (2019): Majalah Ilmiah Manajemen & Bisnis
Publisher : FEB UNWIKU PURWOKERTO

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Abstract

Micro, Small and Medium Enterprises (SMMEs) are people's business activities which are currently the backbone of the Indonesian economy. To simplify the process of preparing MSME financial reports, currently a special Financial Standard for SMMEs has been formalized which is named the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). This study aims to examine what factors influence the implementation of SAK EMKM in Banyumas Regency. These factors include the provision of information and outreach, educational background, level of education, length of business and size of business. The study was conducted by distributing questionnaires with 62 questionnaires that can be used for research. Data were tested using Multiple Regression Analysis. The test results show that partially, the owner's education level has an effect on the implementation of SAK EMKM, the provision of information and outreach has a significant and positive effect on the implementation of SAK EMKM, while the understanding of information technology and business age does not have a significant effect on the implementation of SAK EMKM in SMMEs in the district. Banyumas.
PENGARUH PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015-2017 Risdiyati; Tjahjani Murdijaningsih; Minadi Wijaya
Majalah Imiah Manajemen & Bisnis Vol 15 No 2 (2018): Majalah Ilmiah Manajemen & Bisnis
Publisher : FEB UNWIKU PURWOKERTO

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Abstract

This study examines the effect of profitability on the stock prices of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. In general, this study aims to examine the effect of profitability ratios on stock prices. The profitability ratio in this study is proxied by Return On Assets (ROA), Net Profit Margin (NPM) and Earning Per Share (EPS), while stock prices in this study use stock prices after the audit report. The population in this study were all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in the period 2015-2017 as many as 37 companies. The research sample used purposive sampling method. Based on predetermined criteria, obtained as many as 12 companies used as research samples. The analytical method used is multiple regression. The results of the study stated that during the years 2015-2017 (1) Based on the F test the model was declared feasible (2) Based on the t test ROA had a significant positive effect on stock prices, NPM had no significant negative effect on stock prices and EPS had a significant positive effect on stock prices (3 ) The coefficient of determination (R²) of 0.657, which means that the independent variable that affects the dependent variable is 65.7% and the remaining 34.3% is influenced by other variables outside of this study
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2014-2017 Hizkia Prasetya Panjaitan; Heru Cahyo; Tjahjani Murdijaningsih
Majalah Imiah Manajemen & Bisnis Vol 16 No 1 (2019): Majalah Ilmiah Manajemen & Bisnis
Publisher : FEB UNWIKU PURWOKERTO

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Abstract

This study aims to analyze the effect of capital structure, company size and managerial ownership on company performance. This research was conducted at companies in the food and beverage sub-sector consumer goods industry which are listed on the Indonesia Stock Exchange (BEI) for the period 2014-2017. The number of samples used was 40 samples in 4 years. The sampling technique was using purposive sampling method. The analytical tool used in this study using multiple regression analysis using the SPSS 23 application. The t-test analysis conducted shows that the hypothesis for the capital structure variable is statistically accepted. This means that the increase in the company's capital structure will decrease the company's performance. Therefore, the company management must pay more attention and improve its capital structure in order to improve company performance. Meanwhile, the hypothesis for the variables of company size and managerial ownership was rejected statistically because the test results were not significant to company performance. Even so, it is better for companies to still consider company size and managerial ownership in order to improve company performance. One way that can be done to improve company performance is to perform periodic evaluation actions consistently related to the company's ability to generate profits from its total assets.
ANALISIS KESIAPAN PENERAPAN SAK-EMKM UNTUK PELAPORAN KEUANGAN UMKM PADA UMKM DI KABUPATEN BANYUMAS Tjahjani Murdijaningsih; Tunggul Priyatama
Majalah Imiah Manajemen & Bisnis Vol 16 No 2 (2019): Majalah Ilmiah Manajemen & Bisnis
Publisher : FEB UNWIKU PURWOKERTO

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Abstract

This research is entitled "Analysis of the Readiness of SAK EMKM Application for MSME Financial Reporting at UMKM in Banyumas ". This study aims to determine the factors that influence the readiness of implementing SAK EMKM as a new standard that is more representative of EMKM on financial reports. The population in this study were UMKM actors in the Banyumas. The results showed that motivation did not have a significant effect on the application of SAK EMKM, while socialization had a significant effect on the application of SAK EMKM, and perceived ease of use had a significant effect on the application of SAK EMKM in Banyumas, this indicated that the better the socialization and perceived convenience of SAK EMKM, the better There is also good desire of UMKM actors to implement SAK EMKM, while motivation does not play a role in implementing SAK EMKM
Faktor Yang Berpengaruh Pada Opini Going Concern Minadi Wijaya; Tjahjani Murdijaningsih
Jurnal HUMMANSI (Humaniora, Manajemen, Akuntansi) Vol 2 No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Komputer YOS SUDARSO Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (115.423 KB) | DOI: 10.33488/1.jh.2019.1.200

Abstract

The existence of a going concern opinion is an important thing in the auditing report and is of concern to the auditor. In addition to conducting audits with companies by conducting fairness checks on financial statements, giving their opinions on going concern is of concern to the auditor. The company and can be one of the determinants of shareholders to make decisions. This research aims to see several factors, namely auditor quality and company growth as independent variables have a positive influence on the existence of going concern opinion. This study uses the financial statements of LQ45 companies for the period 2012-2016 which are published on the IDX in a row. The researcher used logistic regression as the testing method in this study which resulted that the alternative hypothesis namely auditor quality had a positive effect on acceptable going concern opinion, and the results of the testing of the second hypothesis regarding the growth of the company had a positive effect on the going concern opinion unacceptable.
ANALSIS KINERJA HOME INDUSTRY BATIK DI DESA PAPRINAN KECAMATAN BANYUMAS KABUPATEN BANYUMAS Anisa Fatmawati; Tjahjani Murdijaningsih; Krisnhoe Sukma Danuta; Trias Tinton Handy Rahmawan
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1083

Abstract

The existence of micro, small and medium enterprises (MSMEs) plays an important role in the economy of a region or country, especially in Indonesia. Papringan village is one of the villages with potential for progress in the batik industry sector, where this village has assets of Banyumasan batik where most of the women in Papringan village have batik activities to fill their spare time, in order to help family income. , efficiency, BEP, and the level of welfare of the batik home industry business in Papringan Village, Banyumas District, Banyumas Regency. This study uses the analysis method of the micro approach formula, and KHL analysis. The results of this study indicate that the home business of the batik industry is in a favorable condition with an average net income of Rp. 759,011, and has been efficient with an R/C ratio > 1, which is 1.3. The average BEP in Units is 2 units and BEP in rupiah is Rp. 877,865, these results show the BEP value is smaller than the average number of productions of 18 units, and the average revenue is Rp. 347,121. while the welfare level of batik business actors is mostly not prosperous, this is indicated by the average per capita income of Rp. 957,595 which is still below the UMK Banyumas 2022.
Analisis struktur modal pada perusahaan asuransi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2020 Siti Muntahanah; Heru Cahyo; Sri Sundari; Mayla Surveyandini; Krisnhoe Sukma Danuta; Tjahjani Murdijaningsih
AKUNTABEL Vol 19, No 2 (2022): Juni
Publisher : Faculty of Economics and Business Mulawarman University

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, pertumbuhan penjualan, pajak dan tingkat suku bunga terhadap struktur modal pada perusahaan asuransi go public yang terdaftar di Bursa Efek Indonesia periode 2014-2020. Pengambilan sampel penelitian menggunakan metode purposive sampling dan ditetapkan 8 perusahaan sebagai sampel penelitian. Teknik analisis data yang digunakan adalah regresi data panel. Hasil penelitian menunjukkan bahwa 1) profitabilitas berpengaruh negatif signifikan terhadap struktur modal pada perusahaan asuransi go public yang terdaftar di Bursa Efek Indonesia. 2) Likuiditas dan suku bunga berpengaruh positif signifikan terhadap struktur modal pada perusahaan asuransi go public yang terdaftar di Bursa Efek Indonesia. 3) Pertumbuhan penjualan dan pajak tidak berpengaruh terhadap struktur modal pada perusahaan asuransi go public yang terdaftar di Bursa Efek Indonesia.
Pengaruh Earning Per Share, Economic Value Added, Market Value Added, Return On Equity, dan Debt to Equity Ratio Terhadap Return Saham Tjahjani Murdijaningsih; Diah Retnowati; Ali Jufri; Imam Hadiwibowo
Majalah Imiah Manajemen & Bisnis Vol 19 No 2 (2022): Majalah Ilmiah Manajemen & Bisnis (MIMB)
Publisher : FEB UNWIKU PURWOKERTO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55303/mimb.v19i2.159

Abstract

This study aims to determine the effect of earnings per share, economic value added, market value added, return on equity, and debt to equity ratio on stock returns of companies that are members of the IDX 30 on the Indonesia Stock Exchange. This study uses panel data regression analysis. The results of this study indicate that earnings per share and economic value added do not have a significant effect on stock returns, market value added and debt to equity ratio have a significant negative effect on stock returns, return on equity has a significant positive effect on stock returns. The implication in this study is that companies need to increase their net profit activities by streamlining costs or increasing their business activities and need to make effective management of existing capital by placing capital only for productive activities and reducing unnecessary costs. In addition, managers need to maximize the difference between the market value of the company's equity and invested equity capital by properly managing outstanding shares
The Effect of Cash Flow, Tax Avoidance, Growth Opportunity, and Net Working Capital on Cash Holding in the Financial Sector Listed on the Indonesia Stock Exchange (IDX) in 2019-2021 Widiyarti, Widiyarti; Murdijaningsih, Tjahjani; Octisari, Sully Kemala
Journal of Business and Management Review Vol. 4 No. 10 (2023): (Issue-October)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr410.8642023

Abstract

This study aims to examine the partial significance of the effect of cash flow, tax avoidance, growth opportunity, and net working capital on cash holding in financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The population in this study were 99 financial sector companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used purposive sampling and obtained 61 companies. The analytical tool used in this research is panel data regression with the help of Eviews 10 statistics. The results showed that the effect of cash flow and growth opportunity had a positive and significant effect. While tax avoidance and net working capital have a negative and significant effect. The implication of this research is that to increase optimal cash holding, companies must pay attention to cash flow and growth opportunities because the results of the study show that they have a positive and significant effect on cash holding. This research contributes to the development of further research related to cash holding. The limited number of samples with limited research objects as well
Co-Authors Anisa Fatmawati Arinastuti Arinastuti Bariyah, Sofwatul Cahyo, Heru Diah Retnowati Gisa Anugrah Dessriadi Hadiwibowo, Imam Haina Idam Suworo Hari Winarto harsuti Hizkia Prasetya Panjaitan Jufri, Ali Kasyati Kasyati Krisnhoe Sukma Danuta Krisnhoe Sukma Danuta Maratus Solihah Minadi Wijaya Muntahanah, Siti Nugraha, Ginanjar Adi Octisari, Sully Kemala Priyatama, Tunggul Risdiyati rizka fauziyatun nisa Siti Maesaroh Siti Maesaroh Sri Sundari Suripto Suripto Surveyandini, Mayla susi nawaroh Suwarno Suwarno Syamsul Arifin Trias Tinton Handy Rahmawan vikriatun marifah Widiyarti, Widiyarti Yubiharto, Yubiharto Zuhaena, Fatwa