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All Journal YUME : Journal of Management EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Phinisi Applied Accounting Journal Vifada Management and Social Sciences Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Liong, Harlina
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Physics Social Sciences

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Capital Structure, Financial Performance, Investment Decision and Firm Value Liong, Harlina; Uluputty, Nurdjana Fadjrin
EAJ (Economic and Accounting Journal) Vol. 7 No. 1 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v7i1.y2024.p23-31

Abstract

This study aims to determine the effect of Capital Structure, Financial Performance, and Investment Decisions on Firm Value. Capital Structure is measured using the Debt to Equity Ratio (DER), Financial Performance is measured using Return On Assets (ROA), and Investment Decisions are measured using the Price Earning Ratio (PER). Meanwhile, firm value is measured using Tobin's Q. The population in this study are all infrastructure sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The number of samples in this study was 9 companies obtained through purposive sampling, and sample data as much as 45 was obtained. This study's data type is secondary data with quantitative research methods. The analysis technique used is panel data regression analysis with a significance level of 5%. This research was processed using Eviews 9 software. It showed that (1) Capital Structure has a significant effect on Firm Value, (2) Financial Performance has a significant effect on Firm Value, and (3) Investment Decisions have a significant effect on Firm Value.
Penyusunan Laporan Keuangan Berdasarkan SAK Entitas Mikro Kecil Menengah Pada Toko Sembako Raya Purnama Maros Yusriani, Yusriani; Liong, Harlina; Syachbrani, Warka
Jurnal Ilmiah Akuntansi dan Keuangan Vol 1, No 1 (2022): Februari
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.38 KB)

Abstract

The purpose of this study was to determine the practice of recording and compiling financial reports based on Financial Accounting Standards for Micro, Small and Medium Entities at the Purnama Maros Grocery Store. This study uses a qualitative approach with data collection techniques using interview and documentation techniques. The results of this study indicate that the Purnama Maros grocery store has not presented financial reports and is not familiar with and knows financial reports based on Financial Accounting Standards for Micro, Small and Medium Entities.Tujuan penelitian ini adalah untuk mengetahui praktek pencatatan dan melakukan penyusunan laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah pada Toko Sembako Raya Purnama Maros. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data menggunakan teknik wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa Toko sembako Raya Purnama Maros belum menyajikan laporan keuangan serta belum mengenal dan mengetahui laporan keuangan berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah.
Service Quality and Facilities on Satisfcation Through Individual Emotional for Bpjs Participants in Sinjai District Nurlaela, Nurlaela; Syarifuddin, Umar; Liong, Harlina; Munawwarah, Rofiqah Al
Vifada Management and Social Sciences Vol. 2 No. 2 (2024): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/13969058

Abstract

This research aims to analyze product innovation and marketing strategies implemented by Bundang's Sweet and Sour Candy MSMEs to increase competitiveness in the market. The research method used is descriptive qualitative with data collection through interviews, observation and documentation studies. The research results show that product innovation, such as the development of more attractive flavor variants and packaging, contributes significantly to increasing consumer interest. On the other hand, digital-based marketing strategies through social media and marketplaces have also succeeded in expanding market reach. With a combination of product innovation and effective marketing, these MSMEs are able to compete with similar products and increase market share. This research recommends strengthening the synergy between product innovation and marketing as the key to success in facing increasingly fierce competition
Pengaruh Ukuran Return Saham dengan Komite Audit sebagai Variabel Moderasi (Studi Empiris pada Perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020) Liong, Harlina
YUME : Journal of Management Vol 7, No 2 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i2.6748

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan dan Kualitas Audit terhadap Return Saham, serta mengetahui pengaruh Komite Audit sebagai variabel moderasi Ukuran Perusahaan dan Kualitas Audit terhadap Return Saham pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Berdasarkan metode purposive sampling diperoleh sampel sebanyak 8 perusahaan. Metode analisis yang digunakan adalah metode statistik deskriptif dengan menggunakan alat analisis regresi moderasi. Hasil penelitian ini menunjukkan bahwa (1) Ukuran Perusahaan berpengaruh signifikan terhadap Return Saham, (2) Kualitas Audit tidak berpengaruh terhadap Return Saham, (3) Ukuran Perusahaan dan Kualitas Audit berpengaruh signifikan terhadap Return Saham, (4 ) Komite Audit tidak mampu memoderasi pengaruh Ukuran Perusahaan terhadap Return Saham, (5) Komite Audit tidak mampu memoderasi pengaruh Kualitas Audit terhadap Return Saham, (6) Komite Audit tidak mampu memoderasi pengaruh Ukuran Perusahaan dan Kualitas Audit terhadap Return Saham.Kata Kunci: Ukuran Perusahaan, Kualitas Audit, Return Saham, Komite Audit.
Pengaruh Return On Assets dan Leverage terhadap Pertumbuhan Laba pada Perusahaan Sektor Pertanian yang Terdaftar di Bursa Efek Indonesia Liong, Harlina; Ulfa Rabiyah, Nurdjanna Fadjrin Uluputty, Atia Kirana W, Anni Suryani,
YUME : Journal of Management Vol 7, No 1 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i1.6246

Abstract

Pengaruh Return on Assets dan Leverage Terhadap Pertumbuhan Laba Pada Perusahaan Sektor Pertanian Yang Terdaftar Di Bursa Efek Indonesia. Tujuan penelitian ini adalah untuk mengetahui pengaruh Return on Assets dan Leverage terhadap Pertumbuhan Laba pada perusahaan sektor pertanian yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan penelitian kuantitatif dengan jenis penelitian eksplanatori. Penelitian ini bertujuan untuk menguji dan melihat pengaruh ROA dan Leverage terhadap Pertumbuhan Laba pada Perusahaan Sektor Pertanian yang Terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan analisis regresi linier berganda. Alat analisis yang digunakan adalah program SPSS versi 27. Hasil penelitian ini menunjukkan bahwa variabel ROA berpengaruh positif dan signifikan terhadap pertumbuhan laba, dan variabel leverage berpengaruh negatif dan signifikan terhadap pertumbuhan laba pada perusahaan sektor pertanian yang terdaftar di Bursa Efek Indonesia.Kata Kunci : Motivasi, Kepemimpinan, Lingkungan Kerja, Kinerja Karyawan
Service Quality and Facilities on Satisfcation Through Individual Emotional for Bpjs Participants in Sinjai District Nurlaela, Nurlaela; Syarifuddin, Umar; Liong, Harlina; Munawwarah, Rofiqah Al
Vifada Management and Social Sciences Vol. 2 No. 2 (2024): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/13969058

Abstract

This research aims to analyze product innovation and marketing strategies implemented by Bundang's Sweet and Sour Candy MSMEs to increase competitiveness in the market. The research method used is descriptive qualitative with data collection through interviews, observation and documentation studies. The research results show that product innovation, such as the development of more attractive flavor variants and packaging, contributes significantly to increasing consumer interest. On the other hand, digital-based marketing strategies through social media and marketplaces have also succeeded in expanding market reach. With a combination of product innovation and effective marketing, these MSMEs are able to compete with similar products and increase market share. This research recommends strengthening the synergy between product innovation and marketing as the key to success in facing increasingly fierce competition
Penyusunan Laporan Keuangan Berdasarkan SAK Entitas Mikro Kecil Menengah pada Toko Sembako Raya Purnama Maros Yusriani; Liong, Harlina; Syachbrani, Warka
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 1 (2022): Februari
Publisher : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini adalah untuk mengetahui praktek pencatatan dan melakukan penyusunan laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah pada Toko Sembako Raya Purnama Maros. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data menggunakan teknik wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa Toko sembako Raya Purnama Maros belum menyajikan laporan keuangan serta belum mengenal dan mengetahui laporan keuangan berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah.
The Effect of The Taxation System and Tax Justice on The Succes of The Tax Amnesty at KPP Pratama Makassar Utara Liong, Harlina; Uluputty, Nurdjanna Fadjrin; Daing, Ardaningsi
Phinisi Applied Accounting Journal Vol 1, No 1 (2023): APRIL
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the effect of the taxation system and justice on the success of the tax amnesty KPP Pratama Makassar Utara. Where in this research using a quantitative approach. The object of this research is the employees at KPP Pratama Makassar Utara. This research uses nonprobability with sample selection done using the Slovin formula and obtained a sample of 52 people. Collection data using the documentation method and questionnaires distributed to respondents and processed using SPSS version 23. The analysis design data used was multiple linear regression. The results of this research indicate that the results of partial hypothesis testing that the taxation system has no significant effect on the success of the tax amnesty, and so tax justice has a significant effect on the success of the tax amnesty. Meanwhile, the simultaneous test shows that the taxation system and tax justice have a simultan and significant effect on the success of the tax amnesty.
Co-Authors Daing, Ardaningsi Munawwarah, Rofiqah Al NURLAELA NURLAELA Ulfa Rabiyah, Nurdjanna Fadjrin Uluputty, Atia Kirana W, Anni Suryani, Uluputty, Nurdjana Fadjrin Uluputty, Nurdjanna Fadjrin Umar Syarifuddin Warka Syachbrani Yusriani, Yusriani