Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Mahasiswa FEB Action Research Literate (ARL)
Priyastuty, Harning
Unknown Affiliation
Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Analisis Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas terhadap Nilai Perusahaan (Studi pada Perusahaan Food and Beverage yang Listing di BEI tahun 2010-2013) Priyastuty, Harning
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

The study aims at examining the effect on firm size, leverage, and profitability as well on firm value of the Food and Beverages companies listed in Indonesia Stock Exchange. This research described the influence of three independent variables namely  firm size, leverage, and profitability on firm value. This research was explanatory research. It was included in the type of quantitative research. This research used 12 firms, period of 4 years from 2010- 2013. Multiple regressions was used to analyze the data. The result showed that there was a positive relationship between profitability and firm value. It meant that as the profitability increases it will lead to increase firm value.  Firm size and leverage did not affect on firm value because investor preferred to look at the other good news like CSR (Corporate Social Responsibility) and looked at firm’s ability to gain its earning than how much firm used debt. Therefore, the companies should look at the profitability and make serious effort to increase profitability, because profitability is proved to influence firm value. Keyword: Firm Size, Leverage, Profitability, Firm Value.
Analisis Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas terhadap Nilai Perusahaan (Studi pada Perusahaan Food and Beverage yang Listing di BEI tahun 2010-2013) Priyastuty, Harning
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

The study aims at examining the effect on firm size, leverage, and profitability as well on firm value of the Food and Beverages companies listed in Indonesia Stock Exchange. This research described the influence of three independent variables namely  firm size, leverage, and profitability on firm value. This research was explanatory research. It was included in the type of quantitative research. This research used 12 firms, period of 4 years from 2010- 2013. Multiple regressions was used to analyze the data. The result showed that there was a positive relationship between profitability and firm value. It meant that as the profitability increases it will lead to increase firm value.  Firm size and leverage did not affect on firm value because investor preferred to look at the other good news like CSR (Corporate Social Responsibility) and looked at firm’s ability to gain its earning than how much firm used debt. Therefore, the companies should look at the profitability and make serious effort to increase profitability, because profitability is proved to influence firm value. Keyword: Firm Size, Leverage, Profitability, Firm Value.
Analisis Penerapan Psak 45 Tentang Pelaporan Keuangan Nirlaba Yayasan Pesantren Ibnu Salam Nurul Fikri 2020 Femayona Devi, Deasy; Nasrullah, Achmad; Priyastuty, Harning
Action Research Literate Vol. 7 No. 1 (2023): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v7i1.235

Abstract

Tujuan penelitian ini adalah untuk menganalisis bagaimana penyusunan laporan keuangan pada Yayasan Pesantren Ibnu Salam Nurul Fikri Serang, untuk mengetahui bagaimana penerapan PSAK No 45 pada Yayasan Pesantren Ibnu Salam Nurul Fikri Serang,dan mengetahui apakah laporan keuangan Yayasan Pesantren Ibnu Salam Nurul Fikri Serang telah sesuai dengan PSAK No 45. Metode yang digunakan dalam penelitian ini adalah metode penelitian kualitatif deskriptif, yaitu metode yang dilakukan dengan cara mengumpulkan data-data, serta menganalisa data sehingga mendapatkan gambaran yang jelas mengenai masalah yang diteliti.Hasil penelitian ini menerangkan bahwa pelaporan keuangan Yayasan Pesantren Ibnu Salam Nurul Fikri Serang belum berdasarkan PSAK No 45, melainkan hanya penerimaan dan pengeluaran kas atau masih berbentuk neraca saldo. Penerapan laporan keuangan berdasarkan PSAK No 45 meliputi laporan posisi keuangan, laporan aktivitas, laporan arus kas, dan catatan atas laporan keuangan. Penerapan PSAK No 45 diperllukan guna meningkatkan transparansi dan akuntabilitas laporan keuangan Yayasan Pesantren Ibnu Salam Nurul Fikri Serang
Co-Authors Femayona Devi, Deasy Nasrullah, Achmad