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All Journal Distribusi Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Gema Ngabdi Valid Jurnal Ilmiah Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Abdimas Sangkabira Bursa : Jurnal Ekonomi dan Bisnis Jurnal Riset Mahasiswa Akuntansi Proceeding Maritime Business Management Conference
Pusparini, Herlina
Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Valid Jurnal Ilmiah

 1 
DETERMINAN PERJANJIAN UTANG BERBASIS AKUNTANSI (ACCOUNTING - BASED COVENANT) PADA OBLIGASI YANG DITERBITKAN OLEH PERUSAHAAN YANG TERDAFTAR INDEKS KOMPAS 100 Nurabiah, Nurabiah; Pusparini, Herlina; Alamsyah, Alamsyah; Fitriyah, Nur; Isnawati, Isnawati
Valid Jurnal Ilmiah Vol 15 No 1 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

The objective of this study is to examine the influence of maturity, collateral, firm size, profitability, leverage, spread, firm reputation, and bond quality toward the accounting based convenant. The sample of this study was index kompas 100 during the period of 2014- 2016, so that sample total is 114. This research was conducted based on documentation, while data is acquired through the Indonesian Capital Market Directory (ICMD) and Indonesia Stock Exchange (IDX) Fact. Data were analyzed based on multiple linear regression, and t-test using the e-views. The results of the analysis in this study indicate that the collateral spread, firm reputation and bond quality ,  have significant influence on the accounting based convenant while maturity, firm size profitability, and leverage does not.
DETERMINAN PERJANJIAN UTANG BERBASIS AKUNTANSI (ACCOUNTING - BASED COVENANT) PADA OBLIGASI YANG DITERBITKAN OLEH PERUSAHAAN YANG TERDAFTAR INDEKS KOMPAS 100 Nurabiah Nurabiah; Herlina Pusparini; Alamsyah Alamsyah; Nur Fitriyah; Isnawati Isnawati
Valid: Jurnal Ilmiah Vol 15 No 1 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.964 KB)

Abstract

The objective of this study is to examine the influence of maturity, collateral, firm size, profitability, leverage, spread, firm reputation, and bond quality toward the accounting-based convenant. The sample of this study was index kompas 100 during the period of 2014- 2016, so that sample total is 114. This research was conducted based on documentation, while data is acquired through the Indonesian Capital Market Directory (ICMD) and Indonesia Stock Exchange (IDX) Fact. Data were analyzed based on multiple linear regression, and t-test using the e-views. The results of the analysis in this study indicate that the collateral spread,firm reputation and bond quality, have significant influence on the accounting-based convenant while maturity, firm size profitability, and leverage does not
Analisis Tingkat Kesehatan Koperasi pada Koperasi Simpan Pinjam Dharma Sari Bumi Pagutan Nyoman Asti Primasantia; Herlina Pusparini; Indria Puspitasari Lenap
Valid: Jurnal Ilmiah Vol 20 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i2.290

Abstract

This research aims to analyze the health level of cooperative at KSP Dharma Sari Bumi Pagutan in 2022 using the good corporate governance, risk profile, financial performance, and capital based on the Technical Guidelines of the Deputy for Cooperative Number 15 of 2021 about Guidelines for Cooperative Health Inspection Working Papers. This research is descriptive research with quantitative approach. The data used in this study are financial statements in 2021-2022 and non-performing loan data in 2022, and answers of questionnaires. The results of this research indicate that cooperative health level at KSP Dharma Sari Bumi Pagutan in 2022 is quite healthy with total score of 77,61 overall. The score is reviewed from 4 aspects, they are good corporate governance aspect which gets 88,24 with a healthy category, risk profile aspect which gets 90,48 with a healthy category, the financial performance aspect which gets 61,11 with a under supervision category, and the capital aspect which gets 87,50 with a healthy category. The cooperative should be able to improve its performance, especially its financial performance to get a healthy category.
Balanced Scorecard: Model Pengukuran Kinerja PT. Daya Cipta Perdana Rizky Marlina Putri; Herlina Pusparini; Yusli Mariadi
Valid: Jurnal Ilmiah Vol 20 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i2.293

Abstract

This research aims to determine the performance of the model balanced scorecard as a measurement of company performance PT. Daya Cipta Perdana is reviewed from four perspectives, namely a financial perspective, a customer perspective, an internal business process perspective and a learning and growth perspective. This research is a type of qualitative research with a descriptive approach. This study uses primary data and secondary data with several data collection methods including interviews, questionnaires, literature and documentation. The results of this study can be concluded that PT. Cipta Perdana has a good performance. Specifically, performance measurement shows very good value for the customer perspective, internal business process perspective, and growth and learning perspective. From a financial perspective it is considered good because some of the financial ratios measured have decreased every year. This can be seen from PT. Daya Cipta Perdana which is included in a company that carries out project-based sales so that it affects financial reports.
Co-Authors Adhitya Bayu S Aditya Bayu Suryantara Aida Hayatun Thaiybah Alamsyah Alamsyah Alamsyah M Tahir Bambang Dediantari Mas Maheswary Dwiky Wibowo Ema Safutri Dahari Fitriyah, Nur Ilma Nopita Sari Irawan Susanto Ismi Febriani Isnawati Isnawati Isnawati Isnawati, Isnawati Lenap, Indria Puspitasari Muna Wara Nabila Farhana Novita Indah Sari Nungki Kartikasari Nur Fitriyah NUR FITRIYAH Nurabiah Nurkholik Iskandar Nurlaili Ayu Lestari Nurul Khairina Nyoman Asti Primasantia Rizky Marlina Putri Robith Hudaya S.Pd. M Kes I Ketut Sudiana . Silpya Raudatul Ulfiany Suryantara, Adhitya Bayu Tri Hanani Widia Astuti Yuliana Astuti Yusli Mariadi Yusli Mariadi Yusli Mariadi