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All Journal Jurnal Siasat Bisnis Transformasi: Jurnal Pengabdian Masyarakat Jurnal Manajemen Indonesia Jurnal Riset Pendidikan Ekonomi SEIKO : Journal of Management & Business Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora JAF- Journal of Accounting and Finance Jurnal Riset Akuntansi Kontemporer Jurnal E-Bis: Ekonomi Bisnis Jurnal Ekuilnomi STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Ekonomi Efektif Jurnal Ekonomi Jurnal Pengabdian Masyarakat Akademisi Jurnal Indonesia Sosial Sains Eduvest - Journal of Universal Studies eProceedings of Management Jurnal Pengabdian Kepada Masyarakat IIJSE Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Community Service Progress
Wiwin Aminah
Universitas Telkom
Religion Aerospace Engineering Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Public Health Social Sciences Other

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FAKTOR-FAKTOR YANG MEMITIGASI FINANCIAL DISTRESS PADA PERUSAHAAN PERTAMBANGAN Gita Wahyuningsih Putri; Wiwin Aminah
JRAK Vol 11 No 1 (2019): Edisi April
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (697.995 KB) | DOI: 10.23969/jrak.v11i1.1547

Abstract

Gross export growths in the mining sector have experienced negatively for the last few years. One of the negative impact is the reduce of revenue generated in the mining sector causing some companies gain negative profit that can trigger financial distress. This research goal is to know the effect of liquidity, activity, growth, board of directors, and audit committee give impact to the financial distress in the mining companies that listed on IDX in the period of 2011-2016. The research sample was collected by purposive sampling method in order to obtain 24 companies. Logistic regression analysis is also used to be the method of this research. The results showed that liquidity, activity, growth, board of directors and audit committee have simultaneous significant effect, but at the same time, liquidity and activities have partial significant effect to the condition of financial distress.
Pengaruh Konflik Kepentingan, Kepemilikan Manajerial, Dewan Komisaris Independen, dan Ukuran Perusahaan terhadap Konservatisme Akuntansi Khanasya Ismy Lutfiany; Dini Wahjoe Hapsari; Wiwin Aminah
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.2391

Abstract

Abstrak Konservatisme adalah prinsip bahwa keuntungan dan aset diakui ketika kemungkinan terjadinya tinggi, tetapi pengeluaran dan hutang segera diakui. Dengan demikian, laba yang disajikan dalam laporan keuangan meliputi prinsip-prinsip kehati-hatian dalam menghindari kemungkinan ketika ada risiko. Tujuan dari penelitian ini adalah untuk mengkaji pengaruh konflik kepentingan, kepemilikan manajerial, dewan komisi independen, dan konservatisme akuntansi ukuran perusahaan. Sampel penelitian ini adalah 10 perusahaan yang terindeks LQ45 dari tahun 2016 hingga 2020 dengan menggunakan metode purposive sampling, sehingga diperoleh total 50 data penelitian. Teknik analisis data panel diterapkan dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa Benturan Kepentingan, Kepemilikan Manajerial, Dewan Komisaris Independen, dan Ukuran Perusahaan memiliki pengaruh simultan terhadap Konservatisme Akuntansi. Sebagian, ukuran perusahaan memiliki efek positif pada konservatisme akuntansi. Sementara itu, Benturan Kepentingan, Kepemilikan Manajerial, dan Dewan Komisaris Independen tidak berpengaruh terhadap Konservatisme Akuntansi. Kata Kunci: Konflik Kepentingan; Kepemilikan Manajerial; Dewan Komisaris Independen; Ukuran Perusahaan; Konservatisme Akuntansi Abstract Conservatism is the principle that gains and assets are recognized when probability of occurring is high, but expenses and debts are recognized immediately. Thus, the profit presented in the financial statements includes the principles of prudence in avoiding the possibility when there is a risk. The purpose of this study was to examine the effect of conflicts of interest, managerial ownership, independent commission boards, and firm size accounting conservatism. The sample of this research is 10 companies indexed LQ45 from 2016 to 2020 using purposive sampling method, so that a total of 50 research data are obtained. Panel data analysis techniques are applied in this study. The results of this study indicate that Conflict of Interest, Managerial Ownership, Independent Board of Commissioners, and Company Size have a simultaneous effect on Accounting Conservatism. Partially, firm size has a positive effect on accounting conservatism. Meanwhile, Conflict of Interest, Managerial Ownership, and Independent Board of Commissioners have no effect on Accounting Conservatism. Keywords: Conflict of interest; Managerial Ownership; Independent Boards of Commissions; Firm Size; and Accounting Conservatism.
Menumbuhkan kualitas keagamaan masyarakat muslim perkotaan melalui program pengabdian masyarakat Lukman Abdurrahman; Wiwin Aminah; Mochammad Arif Bijaksana; Djusnimar Zultilisna
Transformasi: Jurnal Pengabdian Masyarakat Vol. 18 No. 2 (2022): Transformasi Desember
Publisher : LP2M Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/transformasi.v18i2.5108

Abstract

[Bahasa]: Penguatan kehidupan keberagamaan diperlukan dalam kehidupan masyarakat muslim terutama daerah perkotaan. Penguatan ini sebagai langkah untuk mewujudkan masyarakat madani yang dapat mengamalkan ajaran agamanya dengan baik serta melek terhadap perkembangan teknologi dan informasi. Tujuan pengabdian masyarakat ini adalah untuk membentuk masyarakat yang kohesif dan meningkatkan pemahaman komunitas terhadap konsep masyarakat madani. Metode yang digunakan adalah ABCD (Asset-Based Community Development) dengan menitikberatkan kepada pengembangan masyarakat atas aset-aset yang telah mereka miliki. Hasil program pengabdian kepada masyarakat ini menunjukkan bahwa aset yang telah dimiliki masyarakat merupakan aset spiritual yang menjadi modal utama pembentukan masyarakat madani dengan bingkai aturan masyarakat dan agama. Program ini juga berhasil memperkuat jalinan silaturahmi antar masyarakat beragama serta mampu meningkatkan pemahaman agama dan pengetahuan terhadap perkembangan teknologi informasi. Kata Kunci: Asset-Based Community Development, keagamaan, masyarakat madani [English]: Strengthening religious life is essential in the life of Muslim communities, especially in urban areas. This strengthening is a step towards realizing a civil society that can practice its religious teachings well and is literate in developing technology and information. This community service program aimed to form a cohesive community and increase community understanding of the concept of civil society. The method used was ABCD (Asset-Based Community Development) by emphasizing community development on the assets they already have. The results of this community service program show that the assets owned by the community are spiritual assets which are the main capital for forming a civil society with the frame of community and religious rules. The program also strengthened the relationship between religious communities and improved religious understanding and knowledge of the development of information technology. Keywords: Asset-Based Community Development, religious, civilized society
Implementasi Software Akuntansi pada Lembaga Amil Zakat, Infak, dan Sedekah Syamsul Ulum Hilda Salman Said; Tri Utami Lestari; Wiwin Aminah
Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 3 (2022): September: Jurnal Pengabdian Kepada Masyarakat
Publisher : Sekolah Tinggi Pastoral Kateketik Santo Fransiskus Assisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkm.v1i3.11

Abstract

The amil zakat institution has a public responsibility by providing reports to stakeholders. The financial reporting of the Amil Zakat Institution is regulated by the Statement of Financial Accounting Standards (PSAK) 109. However, not all of the lazis recognize and apply PSAK 109, including the Amil Zakat Infak/Alms Syamsul Ulum Institution (LAZISSU). This community service activity has been carried out in 2 stages. Phase 1 is in the form of socialization of PSAK 109 in the form of an introduction to the format of financial statements and the appropriate accounting system. Phase 2 is training and mentoring for LAZISSU amil to be able to prepare financial reports independently. The current activity is the third stage in the form of software implementation for amil zakat institutions. The method of implementing activities is direct implementation assistance. Participants are managers and Lazissu finance division team as the main users of the software. Participants combine the knowledge that has been obtained in the previous two stages into the process of implementing zakat institution software. Resource persons act as assistants in this implementation process. The result of this series of activities is that participants understand the importance of preparing financial reports for amil zakat institutions in accordance with applicable accounting standards and are able to compile financial reports with the help of accounting software that has been provided.
THE EFFECT OF COMPANY SIZE, BOARD OF COMMISSIONERS AND PROFITABILITY ON COMPANY VALUE Wiwin Aminah; Dimas Farid Satria Nugraha
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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

Abstract

One of the company's goals is to maximize its value. High corporate value indicates that the company can continue to run its business well and improve shareholder welfare. In the population of property and real estate subsector companies listed on the Indonesia Stock Exchange in 2017–2021, this study intends to determine the effect of total asset logs, board size, and ROA on PBV. Purposive sampling was the sampling technique used, and 50 companies were collected over a 5-year study period, resulting in 250 sample data. Panel data using eviews 12 is the data analysis method used in this study. The results of concurrent research show that profitability, the board of commissioners, and the size of the business all have an impact on the value of the company, but these effects are only partially beneficial. The size of the business also has a beneficial impact, as does the Board of Commissioners. According to the research findings, organizations should pay attention to their size (record total assets) as it has a beneficial impact on the value of their company. To grow the value of a company, businesses must be able to manage their assets effectively.
Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan pada Perusahaan Farmasi yang Tercatat di Bursa Efek Indonesia Periode 2017-2021 Grace Putri P P Sitanggang; Wiwin Aminah
Jurnal Ekonomi Efektif Vol. 6 No. 1 (2023): JURNAL EKONOMI EFEKTIF
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JEE.v6i1.34492

Abstract

Perusahaan farmasi merupakan salah satu industri dari perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia dimana produknya sangat dibutuhkan masyarakat. Tujuan dari penelitian ini untuk mengetahui kinerja keuangan dalam mempengaruhi nilai perusahaan. Rasio keuangan yang digunakan dalam penelitian ini adalah profitabilitas, debt equity ratio, current ratio. Populasi dalam penelitian ini adalah perusahaan industri farmasi yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Metode yang digunakan adalah studi kasus dengan jenis penelitian deskriptif. Teknik penentuan sampel menggunakan metode purposive sampling dan menghasilkan 9 (sembilan) perusahaan industri farmasi dengan periode penelitian selama 5 (lima) tahun sehingga penelitian ini memiliki 45 (empat puluh lima) data observasi.
Pengaruh Profitabilitas, Likuiditas dan Leverage terhadap Financial Distress (Studi pada Perusahaan Subsektor Hotel, Restoran dan Pariwisata yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Anisa Juli Chairani; Wiwin Aminah
eProceedings of Management Vol 10, No 4 (2023): Agustus 2023
Publisher : eProceedings of Management

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

Abstract

Financial distress adalah kondisi dimana perusahaan mengalami kesulitan keuangan. Awal mula terjadinyafinancial distress dapat terjadi karena perusahaan tidak mampu menyelesaikan kewajiban jangka pendek ataujangka panjangnya. Beberapa faktor yang dapat mempengaruhi terjadinya financial distress disebabkan karenakinerja perusahaan yang semakin memburuk yang dilihat dari profitabilitasnya dan besar utang yang dimilikiperusahaan dan kemampuan utang dibiayai oleh asset yang dilihat dari leverage perusahaan. Tujuan daripenelitian ini adalah untuk melihat bagaimana pengaruh dari profitabilitas, likuiditas dan leverage terhadapfinancial distress baik secara simultan maupun parsial. Populasi dalam penelitian ini adalah Perusahaan subsektorrestoran, hotel dan pariwisata yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2021. Sampel yangterdapat dalam penelitian ini sebanyak 17 perusahaan dengan teknik pengambilan sampel purposive sampling danmemperoleh sebanyak 68 data. Data yang diolah adalah data sekunder yang diperoleh melalui website resmiperusahaan atau IDX. Dengan metode analisis yang digunakan yaitu regresi linear logistik dengan menggunakanSPSS versi 25. Hasil dari penelitian ini secara simultan menunjukkan bahwa profitabilitas, likuiditas dan leverageberpengaruh signifikan terhadap financial distress. Secara parsial profitabilitas berpengaruh secara signifikankearah negatif terhadap financial distress, sementara likuditas dinyatakan tidak memiliki pengaruh signifikanterhadap financial distress dan leverage secara parsial memiliki pengaruh yang signifikan kearah positif terhadapfinancial distress.Kata Kunci- financial distress, leverage, likuiditas, profitabilitas
Determinan Nilai Perusahaan: Likuiditas, Profitabilitas, dan Ukuran Perusahaan Wiwin Aminah; Ali Riza Fahlevi; Deyla Sayidha Zalfadiva
Jurnal E-Bis Vol 7 No 2 (2023): Vol. 7 No.2 2023
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v7i2.1342

Abstract

Nilai perusahaan salah satu tolak ukur bagi investor untuk menanamkan modalnya. Penelitian ini mengkaji pengaruh likuiditas, profitabilitas, dan ukuran perusahaan terhadap nilai perusahaan properti dan real estate yang diperdagangkan di Bursa Efek Indonesia sepanjang tahun 2020-2022. Setelah dilakukan teknik purposive sampling diperoleh 55 sampel dengan total 165 data observasi. Hasil penelitian menggunakan regresi data panel menunjukkan bahwa likuiditas, profitabilitas, dan ukuran perusahaan secara bersamaan mempengaruhi nilai perusahaan. Namun, secara parsial profitabilitas dan ukuran perusahaan bukan determinan yang berdampak bagi nilai perusahaan tetapi hanya determinan likuiditas yang berdampak signifikan terhadap nilai perusahaan
Pengaruh Likuiditas, Solvabilitas, Dan Ukuran Perusahaan Terhadap Keputusan Lindung Nilai Wiwin Aminah; Nurul Aiman Fiqararimmakin
Jurnal Ekuilnomi Vol. 5 No. 2 (2023): Jurnal Ekuilnomi Vol 5 No 2 Nov 2023
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ekuilnomi.v5i2.785

Abstract

Tujuan penelitian ini ialah menganalisis bagaimana dampak likuiditas, solvabilitas, dan ukuran perusahaan pada keputusan lindung nilai pada perusahaan industri batu bara yang terdaftar di BEI tahun 2018 - 2022. Metode penelitian ini ialah kuantitatif. Teknik purposive sampling digunakan pada penelitian ini. Metode sampling menghasilkan 14 dari 33 perusahaan data penelitian serta 105 data sampel selama periode penelitian. Metode analisis yang digunakan pada penelitian ini ialah analisis deskriptif dan analisisi regresi logitsik. Hasil penelitian ini ialah likuiditas, solvabilitas, dan ukuran perusahaan memengaruhi keputusan lindung nilai pada perusahaan industri batu bara yang terdaftar di BEI tahun 2018-2022. Secara parsial likuiditas dan ukuran perusahaan berdampak pada keputusan lindung nilai. Sedangkan solvabilitas tidak berdampak pada keputusan lindung nilai
Analysis Of Leverage, Liquidity, And Profitability On Dividend Policy (A Study Of Companies In The Food And Beverage Sub-Sector Listed On The Indonesia Stock Exchange In 2018-2022) Wiwin Aminah; Mohammad Angga Saefun Nazah
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 3. (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.8630

Abstract

Dividend policy is a policy regarding the distribution of dividends to shareholders decided by the company within a specific period. The amount of dividends distributed depends on the joint decision along with various considerations. This research analyze the influence of leverage, liquidity, and profitability on dividend policy. The sampling technique used is purposive sampling, resulting in 14 companies with a span\of of 5 years, making a total of 70 samples in this research. This research employ’s a quantitive method, and it is a descriptive study. The analysis method employed in this study is panel data regression. The results obtained through descriptive statistics and panel data testing with the common effect model, indicate that leverage, liquidity, and profitability variables collectively have impact on dividend policy. Specifically, Leverage doesn’t have impact, liquidity has a positive influence, and profitability has a negative impact on dividend policy of the food and beverage subsector listed on the Indonesia Stock Exchange for years 2018 through 2022.
Co-Authors Alexander Purba Ali Riza Fahlevi Anggraeni, Dhea Adelia Anisa Juli Chairani Anni Muthmainnah Amaliyah Annisa Nurbaiti Arafat, Enid Ayu Nadhirah Arfista, Fajra Audia Putri, Stefany Aulia, Adhelia Zaskia Brady Rikumahu Cahyaningsih Cahyaningsih Dembi Tri Al-Fikri Deyla Sayidha Zalfadiva Dhian Wahyuni Dimas Farid Satria Nugraha Dini Wahjoe Hapsari Djusnimar Zultilisna Dwi Urip Wardoyo Fatimah Kurniawati Putri Fiarniah, Dini Gede Teguh Laksana Gita Wahyuningsih Putri Grace Putri P P Sitanggang Guniarti, Khaerunisa Hermawati Nurciptaning Arum Hilda Salman Said Kartika Khairunisa Khairunnisa Khairunnisa Khanasya Ismy Lutfiany Lukman Abdurrahman Miftah Kamal Nuriyanto Moch Arif Bijaksana Mohamad Rafki Nazar Mohammad Angga Saefun Nazah Muhammad Wafaa Al Ayyubi Nugraha, Dionisius Agung Tyasta Nurul Aiman Fiqararimmakin Nurul Aiman Fiqararimmakin Nurul Rachma Fadhyla Qodrio, Anjelina Radhiyya, Zidny Robbie Rahmi, Indah Aliza Riko Hendrawan Ruri Octari Dinata S, Ebenezer Shendy, Shendy Shofa Irawan, Mutiara Alya SRI RAHAYU Suryani, Aurelia Putri Syawal, Achmad Nur Tri Utami Lestari Wulandari, Ida Ayu Iswari Wulandari, Shintya