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Good Corporate Governance, Profitabilitas, Ukuran Perusahaan dan Struktur Modal Subing, Hesty Juni Tambuati
Ultimaccounting Jurnal Ilmu Akuntansi Vol 9 No 1 (2017): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v9i1.584

Abstract

The purpose of this research is to know about the effect of these factors Corporate Governane proxy by Institutional Ownership and Number of Board of Directors, Firm Size, and Return On Asset in basic industry and chemistry towards capital structure, and also to determine which of those factors having powerful effect to the capital structure. This research is using secondary data, such as the financial reports, annual reports and other related information of basic industry and chemistry listed in Indonesian Stock Exchange which sample were taken from 45 companies for the period of 2013 to 2014, and the choosing of these samples was based on the purposive sampling method. Panel data is used to test the effect of Institutional Ownership, Board of Directors, Return on Asset and Firm Size among as independent variables, in regard to capital structure as dependent variables. The result shows that only Return On Asset have significant effect to the Capital Structure in the basic industry and chemistry. Meanwhile Institutional Ownership, Board of Directors and Firm Size have no effect to the Capital Structure in the basic industry and chemistry. Keywords: Institutional Ownership, Board of Directors, Return On Asset, Firm Size, Capital Structure
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING DAN TINJAUANNYA DALAM SUDUT PANDANG ISLAM: (Studi Pada Perusahaan BUMN Yang Terdaftar di BEI Periode 2017-2021) Putri, Rafischa; Subing, Hesty Juni Tambuati; Arifandi, Firman
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 5 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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

Abstract

Tujuan dilakukannya penelitian ini adalah untuk mengetahui pengaruh profitabilitas dan ukuran perusahaan terhadap nilai perusahaan dengan struktur modal sebagai variabel intervening. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dan menggunakan data sekunder yaitu perusahaan pada sektor BUMN yang tercatat di Bursa Efek Indonesia. Sampel yang digunakan sebanyak 8 perusahaan dengan periode waktu 2017-2021 melalui metode purposive sampling. Metode analisis data yang digunakan adalah Analisis Deskriptif, dan analisis data yang digunakan yaitu Analisis Jalur (Path Analysis). Hasil dari penelitian ini menunjukkan profitabilitas berpengaruh signifikan terhadap struktur modal, sebaliknya ukuran perusahaan tidak berpengaruh signifikan terhadap struktur modal. Profitabilitas, ukuran perusahaan dan struktur modal berpengaruh signifikan terhadap nilai perusaahaan. struktur modal tidak dapat memediasi hubungan antara profitabilitas dan ukuran perusahaan terhadap nilai perusahaan. Dalam pandangan islam profitabilitas, ukuran perusahaan, struktur modal dan nilai perusahaan telah sesuai dengan prinsip-prinsip syariah, dimana peusahaan menggunakan sistem syirkah dalam melakukan kerja sama.
Pendampingan Pengelolaan Aset Desa, Serta Inovasi Iptek Membangun Keunggulan Kompetitif Berbasis Aset Desa Di Desa Mandalamekar, Kecamatan Cimenyan, Kabupaten Bandung, Jawa Barat Subing, Hesty Juni Tambuati; Hidayati, Rini; Asaari, Masagus; Shaleh, Khairul
Jurnal Mandala Pengabdian Masyarakat Vol. 5 No. 1 (2024): Jurnal Mandala Pengabdian Masyarakat
Publisher : Progran Studi Farmasi Universitas Mandala Waluya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35311/jmpm.v5i1.396

Abstract

The mismatch between the competencies and roles of village officials often hampers the process of reporting and managing village assets effectively. Therefore, one of the focuses of the community service program conducted in Mandalamekar village government, Bandung Regency, West Java Province is to enhance the skills of village officials in manage and documenting village assets. The village officials will receive specialized guidance on village asset administration and management.The program will be run through a training method that aims to refine and improve participants' skills. This activity will provide lessons on basic concepts as well as practical techniques in asset management and administration. Furthermore, village officials are expected to conduct simulations in preparing accountability reports. To ensure optimal results, we will include continuous assistance to village officials through the use of SIPADES. This application is designed to facilitate village officials in managing and reporting assets efficiently and in accordance with applicable regulations.SIPADES, which is a web-based application, will help village officials improve their capabilities in information and communication technology, while building a competitive advantage. Through this service, several outputs are expected, including an increase in human resource competencies in Mandalamekar Village, the preparation of one scientific article with ISSN, publication of articles in electronic media, and the making of videos that will be aired on Yarsi TV. The results of this PKM show that village officials are able and skilled in preparing financial reports and managing village assets properly.
PELATIHAN PEMASARAN UMKM BERBASIS MEDIA SOSIAL PADA DESA MANDALAMEKAR KAB.BANDUNG Budiantoro, Harry; Anthonio, Dean Salomo; Santosa, Perdana Wahyu; Subing, Hesty Juni Tambuati; Zahra, Nurfadhilah; Wiratama, Lison
Journal of Entrepreneurship and Community Innovations Vol 2 No 2 (2024): FEBRUARI 2024
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeci.v2i2.118

Abstract

Pengabdian ini bertujuan untuk mengevaluasi pengetahuan, keterampilan, dan penerapan pemasaran melalui media sosial di Desa Mandalamekar, Kecamatan Cimenyan, Kabupaten Bandung. Ini didasarkan pada kenyataan bahwa salah satu tantangan yang dihadapi oleh Desa umumnya adalah kurangnya pengetahuan tentang pemasaran online, terutama seiring dengan kemajuan teknologi internet. Oleh karena itu, penting untuk memberikan pelatihan mengenai pemasaran UMKM berbasis media sosial agar memungkinkan UMKM untuk melakukan transaksi dengan lebih mudah melalui aplikasi. Metode implementasi terdiri dari analisis awal, yang mencakup survei dan pelatihan UMKM dalam pemasaran melalui media sosial, serta melibatkan pihak terkait lainnya. Kegiatan pelatihan melibatkan narasumber dari internal dan eksternal. Hasil dari pelaksanaan pelatihan menunjukkan peningkatan dalam kualitas produksi video untuk pemasaran UMKM di Karang Taruna