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Peran financial distress Altman memediasi kinerja keuangan terhadap harga saham pada BUMN di BEI Mia Laksmiwati; Sugeng Priyanto
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 1 (2020): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i1.125

Abstract

Purpose: Testing the effect of financial performance consisting of CR, DER, ROA, TATO on stock prices with Financial Distress as the mediating variable. Research methodology: The data are secondary data in the form of financial reports. This research method uses Path Analysis, and to analyze the data using the SPSS version 25 program. Sample of 16 companies listed on the BEI in 2014-2018. Results: CR, ROA affect FD while DER, TATO do not affect FD. Only TATO has a direct effect on stock prices. FD with the Altman Z score method only indicates the DER. Limitations: The historical data used is limited, 5-year time series and the variables: six variables and Altman Z Score method. Contribution: Non-bank SOEs pay attention to CR, DER and ROA that have not influenced share prices and maintain the performance of TATO. SOE must conduct FD analysis, which is an early warning system, solutions can be found immediately if predicted will experience financial difficulties in the future. Keywords: Financial performance, Financial distress, Stock price
Pengaruh Current Ratio, Return on Equity, Debt to Equity Ratio dan Ukuran Perusahaan terhadap Price Book Value Witri Aryani; Mia Laksmiwati
Studi Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 1 (2021): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.67 KB) | DOI: 10.35912/sakman.v1i1.397

Abstract

Purpose: This study aimed to determine the effect of CR, ROE, DER and Company Size on PBV of Public Companies in Chemical Sub Sector Listed on the Indonesia Stock Exchange Period 2013-2017. Research Methodology: The sampling technique used was a purposive sampling method. The researched population was 11 companies and the samples used were 8 Public Chemical Sub Sector Companies Listed on the Indonesia Stock Exchange. The data used was multiple linear regression analysis, tested using the Statistical Package for the Social Science (SPSS) and Microsoft Excel 2016. In addition, the data used were secondary data in the form of complete financial statements during the 2013-2017 period. Results: The study results indicate that the DER variable has a positive and significant effect on PBV. Company Size has a positive and significant effect on PBV. In contrast, the CR and ROE variable do not affect the PBV.
Pengaruh Total Asset Turnover, Debt to Equity Ratio, Return on Asset, Firm Size dan Cash Ratio terhadap Dividend Payout Ratio pada Perusahaan yang Tergabung dalam Indeks Kompas-100 di Bursa Efek Indonesia Periode 2013-2018 Wandi Jackson; Mia Laksmiwati
Studi Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 1 (2021): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.782 KB) | DOI: 10.35912/sakman.v1i1.398

Abstract

Purpose: This study aimed to determine the effect of total asset turnover, debt to equity ratio, return on assets, firm size and cash ratio on dividend payout ratio in companies included in the Kompas-100 Index on the Indonesia Stock Exchange 2013-2018. Research Methodology: Purposive sampling was used to collect data. Based on the criteria established and obtained, samples from ten public companies in the index Kompas-100 representing the total number of up to 100 companies were obtained. The testing of hypotheses was used as the instrument for analysis, processed through SPSS version 20 and Microsoft Excel 2010. Results: This study indicates that FS has a negative and significant influence on the DER, while the TATO, DER, ROA, and CR do not influence the DPR.
Peningkatan Keterampilan Tata Kelola Keuangan Keluarga bagi Pengelola Posbindu Dahlia Petukangan Selatan Syaiful Anwar; Sugeng Priyanto; Dicky Arisudhana; Mia Laksmiwati; Qodariah Qodariah; MN Farid Thoha
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 5 (2022): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v6i5.11264

Abstract

Abstrak Program Pengabdian Kepada Masyarakat yang laksanakan Posbindu Dahlia dikelola oleh ibu ibu warga RW 1 Kelurahan Petukangan Selatan Jakarta Selatan, bertujuan untuk peningkatan keterampilan tata kelola keuangan keluarga. Hal ini dilakukan mengingat dari hasil survai awal menunjukkan bahwa tingkat pengetahuan tentang tata kelola keuangan keluarga yang dimiliki para ibu pengelola Posbindu masih rendah. Termasuk di dalamnya tentang perencanaan, penentuan prioritas pengeluaran keuangan dan pencatatan keuangan keluarga. Metode pelatihan dilakukan dengan cara pemaparan materi dan simulasi pengisian buku kerja tentang pembuatan perencanaan keuangan keluarga, penentuan prioritas pengeluaran rumah tangga. Pelatihan ini dipandu oleh para dosen dari Fakultas Ekonomi Dan Bisnis Universitas Budi Luhur. Hasil dari program pengabdian ini, para ibu pengelola Posbindu Dahlia sangat antusias, terbukti dari munculnya beragam pertanyaan. Mereka menjadi lebih paham tentang membuat perencanaan, alokasi penghasilan berdasarkan prioritas kebutuhan bukan keinginan, sehingga masih ada peluang untuk menabung demi kepentingan masa depan.
Pelatihan Pencatatan Penjualan Melalui Pemanfaatan Teknologi Informasi Bagi Reseller PT Serikat Raja Lokal (BEEME Skincare Ibu dan Anak) Ivo Rolanda; Mia Laksmiwati; Annisa Amalia Mulya
Jurnal Pengabdian Dharma Laksana Vol 5, No 1 (2022): JPDL (Jurnal Pengabdian Dharma Laksana)
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/j.pdl.v5i1.23436

Abstract

Tujuan umum dari pengabdian masyarakat ini adalah untuk memberikan edukasi kepada para pelaku usaha, khususnya reseller Beeme tentang pentingnya pencatatan akuntansi, antara lain: untuk mengetahui kondisi finansial yang terjadi dalam sebuah perusahaan, memberikan informasi secara rinci mengenai keuntungan yang didapatkan, membantu untuk mencatat anggaran yang diperlukan sehingga dapat meningkatkan efisiensi modal yang digunakan, menentukan keputusan bisnis di masa mendatang. Metode yang diaplikasikan pada kegiatan pengabdian ini adalah dengan cara memberikan pembekalan materi atau konsep terlebih dahulu, kemudian di ikuti dengan praktek menggunakan aplikasi pencatatan penjualan (Aplikasi Qasir) dengan menggunakan materi-materi konsep yang telah dipresentasikan. Hasil pengabdian kepada masyarakat ini adalah banyaknya antusiasme dari para peserta mengenai pencatatan penjualan melalui pemanfaatan teknologi informasi yang diikuti dengan banyaknya pertanyaan dari peserta mengenai bagaimana cara menggunakan aplikasi pencatatan penjualan (Qasir), membuat laporan transaksi penjualan dan juga menganalisa laporan transaksi penjualan.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER dan RETURN ON ASSET TERHADAP NILAI PERUSAHAAN Amri Amrulloh; La Ode Abdullah; Amir Ramdan; Mia Laksmiwati
Jurnal Ekonomika dan Manajemen Vol 11, No 2 (2022)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jem.v11i2.2068

Abstract

This study aims to determine the effect of the current ratio on firm value, the effect of debt to equity ratio on firm value, the effect of total asset turnover on firm value, return on assets on firm value in metal sub-sector companies and the like on the Indonesia Stock Exchange in the 2017-2017 period. 2021. Samples were taken using purposive sampling technique. The population in this study were 17 companies and the sample used was 13 companies. Multiple Linear Regression analysis method with IBM SPSS 23.0 analysis tool. The results showed that the current ratio had no significant effect on firm value, debt to equity ratio had a positive and significant effect on firm value, total asset turnover had no significant effect on firm value, return on assets had a positive and significant effect on firm value.
PENGARUH LIQUIDITY, CAPITAL STRUCTURE, ACTIVITY, dan FIRM SIZE TERHADAP PROFIT GROWTH Andre Firmanta; Mia Laksmiwati; Sugeng Priyanto
Jurnal Ekonomika dan Manajemen Vol 10, No 2 (2021)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jem.v10i2.1783

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio, Capital Structure, Total Asset Turnover dan Firm Size terhadap Profit Growth. Jenis penelitian ini adalah penelitian deskriptif kuantitatif. Populasi penelitian ini adalah perusahaan publik manufaktur sub sektor makanan dan minuman di Bursa Efek Indonesia periode 2015-2019. Sampel diambil menggunakan teknik purposive sampling berjumlah 13 perusahaan. Metode analisis Regresi Linier Berganda dengan alat analisis IBM SPSS 25.0. Dari hasil pengolahan data, disimpulkan bahwa CR, CS, TATO dan FS berpengaruh signifikan terhadap PG.
The Role of Dividend Policy as An Intervening of Financial Performance on Company Value Mia Laksmiwati; Rinny Meidiyustiani; Retno Fuji Oktaviani; Sugeng Priyanto
International Journal of Social Service and Research (IJSSR) Vol. 3 No. 1 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i1.234

Abstract

When investors want to invest in a stock on the stock exchange, the first thing to look at, apart from the company's fundamental performance, is the stock price. One of the ratios that is widely used in making investment decisions is the ratio of stock prices to the company's book value (Price To Book Value). The book value of the company is the value of the company's assets divided by the number of shares issued by the company. In other words, the book value of the shares is the fair value of the issuer's shares, which reflects the company's fundamental performance. This study aims to determine the effect of Firm Size, Financial Leverage, Economic Value Added, Market Value Added on Price to Book Value with Dividend Payout Ratio as an intervening variable. The research subjects are companies that are members of IDX 30 on the Indonesia Stock Exchange during the 2017-2021 period. The method of data analysis is multiple linear regression using R Studio software. The results showed that Firm Size had an effect on the Dividend Payout Ratio. While Financial Leverage, Economic Value Added, Market Value Added have no effect on the Dividend Payout Ratio. Financial Leverage and Market Value Added have an effect on Price to Book Value, but Firm Size and Economic Value Added have no effect on Price to Book Value. Dividend Payout Ratio is only able to mediate Firm Size on Price to Book Value.
Penyuluhan Kalkulasi Harga Pokok Produksi Biaya Penuh Untuk Penentuan Harga Jual UMKM di Desa Majau Mia Laksmiwati; Dicky Arisudhana; Sugeng Priyanto; Indah Rahayu; Qodariah
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2023): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v7i2.13381

Abstract

Abstract This community service activity was carried out in Majau Village, Pandeglang Regency, Banten Province. The participants in this activity are Micro, Small and Medium Enterprises (MSMEs) who are domiciled in Majau Village, Pandeglang Regency. Majau Village, Pandeglang Regency has community potential and resources that support entrepreneurship. This condition is evidenced by the increasing number of business actors in the village. In line with the increase in the number of business actors, they faced several problems, namely the low level of knowledge and understanding in recording production costs, calculating and determining the total cost of production, and accuracy in determining and calculating selling prices. The purpose of this community service activity is to provide knowledge and understanding through counseling and socialization related to the problems faced by them, namely the MSMEs business actors in Majau Village. The method used in community service activities is the lecture method which is then followed by discussion, question and answer and case simulations. The evaluation that was carried out before the end of the activity showed that most of the participants really understood the counseling or socialization material delivered. The evaluation results also illustrated that all participants who attended the activity felt that they had benefited and were satisfied with the implementation of this activity. Keywords: MSMEs, Cost Of Production, Selling Price
Pelatihan Pengelolaan dan Perencanaan Keuangan Keluarga di Desa Kandang Gede, Kecamatan Kresek, Kabupaten Tangerang, Provinsi Banten Ivo Rolanda; Anissa Amalia Mulya; Mia Laksmiwati
DEDIKASI PKM Vol. 4 No. 3 (2023): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dedikasipkm.v4i3.33289

Abstract

Program Pengabdian Kepada Masyarakat yang dilaksanakan memiliki tujuan untuk memberikan tambahan wawasan tentang pengelolaan dan perencanaan keuangan keluarga untuk masyarakat Desa Kandang, Kecamatan Kresek, Kabupaten Tangerang, Provinsi Banten. Hal ini dilaksanakan mengingat dari hasil survai awal memperlihatkan bahwa tingkat pengetahuan tentang pengelolaan dan perencanaan keuangan keluarga yang dimiliki para masyarakat terutama ibu rumah tangga masih rendah. Materi yang disampaikan berisi tentang pentingnya perencanaan, penentuan prioritas pengeluaran keuangan dan pencatatan keuangan keluarga. Metode pelatihan dilakukan dengan cara pemaparan materi presentasi, diskusi dan tanya jawab. Pelatihan ini dipandu oleh para dosen dari FEB Universitas Budi Luhur. Hasil dari program pengabdian ini, para peserta sangat antusias, terbukti dari munculnya beragam pertanyaan. Mereka menjadi lebih paham tentang membuat perencanaan, alokasi penghasilan berdasarkan prioritas kebutuhan bukan keinginan, sehingga masih ada peluang untuk menabung demi kepentingan masa depan.