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All Journal Monex: Journal of Accounting Research Jurnal Ilmiah Universitas Batanghari Jambi Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Aplikasi Akuntansi Parameter JBMR: Journal of Business and Management Review Jurnal Pengabdian kepada Masyarakat Nusantara Majalah Ilmiah Manajemen dan Bisnis Jurnal Abdi Masyarakat Indonesia Procedia of Social Sciences and Humanities Jurnal AGRISEP: Kajian Masalah Sosial Ekonomi Pertanian dan Agribisnis Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Sinergi Abdimas: Jurnal Pengabdian Masyarakat JCSE: Journal of Community Service and Empowerment WIKUACITYA: Jurnal Pengabdian Kepada Masyarakat E-JURNAL AKUNTANSI
Octisari, Sully Kemala
Fakultas Ekonomika Dan Bisnis, Universitas Wijayakusuma Purwokerto, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Majalah Ilmiah Manajemen dan Bisnis

 1 
Pengaruh Struktur Modal, Pertumbuhan Laba, dan Komite Audit Terhadap Kualitas Laba Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Di BEI Tahun 2017-2020 Tri Yuli Astuti; Sully Kemala Octisari; Ginanjar Adi Nugraha
Majalah Imiah Manajemen & Bisnis Vol 19 No 1 (2022): Majalah Ilmiah Manajemen & Bisnis (MIMB)
Publisher : FEB UNWIKU PURWOKERTO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55303/mimb.v19i1.146

Abstract

This study aims to determine the effect of capital structure, earnings growth, and audit committee on earnings quality in consumer goods industrial companies listed on the Indonesian stock exchange in 2017-2020. The population used in this study is the consumer goods industrial companies listed on the BEI as many as 52 companies. The sampling technique in this study used a purposive sampling technique which obtained 26 consumer goods industrial companies listed on the IDX in 2017-2020. The analytical method used is panel data regression with the help of STATA statistics. The results of the analysis show that capital structure and profit growth have a significant positive effect on earnings quality in consumer goods industrial companies listed on the IDX in 2017-2020. However, the audit committee has no significant negative effect on earnings quality in consumer goods industrial companies listed on the IDX in 2017-2020.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN SAK EMKM PADA USAHA KECIL, MIKRO DAN MENENGAH DI KABUPATEN BANYUMAS Sully Kemala Octisari; Tjahjani Murdijaningsih
Majalah Imiah Manajemen & Bisnis Vol 16 No 1 (2019): Majalah Ilmiah Manajemen & Bisnis
Publisher : FEB UNWIKU PURWOKERTO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (676.606 KB)

Abstract

Micro, Small and Medium Enterprises (SMMEs) are people's business activities which are currently the backbone of the Indonesian economy. To simplify the process of preparing MSME financial reports, currently a special Financial Standard for SMMEs has been formalized which is named the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). This study aims to examine what factors influence the implementation of SAK EMKM in Banyumas Regency. These factors include the provision of information and outreach, educational background, level of education, length of business and size of business. The study was conducted by distributing questionnaires with 62 questionnaires that can be used for research. Data were tested using Multiple Regression Analysis. The test results show that partially, the owner's education level has an effect on the implementation of SAK EMKM, the provision of information and outreach has a significant and positive effect on the implementation of SAK EMKM, while the understanding of information technology and business age does not have a significant effect on the implementation of SAK EMKM in SMMEs in the district. Banyumas.
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA BISNIS BANK UMUM SYARIAH (BUS) DI INDONESIA Taat Khasan; Minadi WIjaya; Sully Kemala Octisari
Majalah Imiah Manajemen & Bisnis Vol 16 No 1 (2019): Majalah Ilmiah Manajemen & Bisnis
Publisher : FEB UNWIKU PURWOKERTO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (886.644 KB)

Abstract

This study In order to survive, companies must quickly change its strategy labor-based business towards knowledge based business, so that the main characteristics of the company because a science-based company. One approach used in the assessment is the measurement of knowledge assets (knowledge assets) is Intellectual Capital.. This research tested the effecetof three components of VAIC™ (Value Added Intellectual Coefficient): VAHU (Value Added Capital Employeed), VACA (Value Added Human Capital), and STVA (Sructure Capital Value Added) to the sharia banking bussines performance (profit sharing ratio). Data obtained from the nine sharia commercial bank in Indonesia during the four-year period from 2014 to 2017. The number of samples used were 36 financial annual reports . The study's findings indicate value added capital employed (VACA) have significant impact, while value added human capital (VAHU) and stuctural capital value added (STVA) not having significant impact about the sharia banking bussines performance in Indonesia.
Faktor-faktor yang Mempengaruhi Financial Distress pada Perusahaan Pertambangan yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2016-2019 Sully Kemala Octisari; Retno Asih; Tunggul Priyatama
Majalah Imiah Manajemen & Bisnis Vol 19 No 2 (2022): Majalah Ilmiah Manajemen & Bisnis (MIMB)
Publisher : FEB UNWIKU PURWOKERTO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55303/mimb.v19i2.155

Abstract

This study aims to examine the effect of liquidity, leverage, operating capacity, and firm size on financial distress. The population in this study were 43 mining companies listed on the Indonesia Stock Exchange for the period 2016-2019. By using purposive sampling, a sample of 12 companies was obtained with a research period of 4 years, resulting in 48 data. The data in this study are secondary data in the form of annual financial reports. The method of analysis in this study is panel data regression analysis using Eviews 9 software. The results of the partial significance test show that liquidity, leverage and firm size have a significant positive effect on financial distress, while the operating capacity variable has a significant negative effect on financial distress.
Co-Authors Ady Achady Agung Praptapa Agus Prabawa Agustina Prativi Nugraheni Ailen, Luthfi Nabilah Aisyah Ayu Baroroh Alkaromatunnisa, Riskika Amin Budiastuti Ana, Afifah Dwi Arif Sapta, Yuniarto Bambang Agus Pramuka Bambang Agus Pramuka Bambang Agus Pramuka Cahyaningtyas Ria Uripi Cahyo, Heru Eliada Herwiyanti Elly Tugiyanti Haina Idam Suworo Indria Astuti , Yuniar Dwi Irman Firmansyah Isnaeni Rokhayati Krisnhoe Sukma Danuta Luhita, Tiladela Lukita, Neli Minadi Wijaya Murdijaningsih, Tjahjani Nia Iskandar, Christiana Nibras Anny Khabibah Nirmala Nirmala Nugraha, Ginanjar Adi Praptapa, Agung Priyatama, Tunggul Puji Lestari PUJI LESTARI PUJI LESTARI Purnomo, Sodik Dwi Retno Asih Roni, Budianto Sri Hartini Sundari, Sri Surveyandini, Mayla Taat Khasan Tjahjani Mudijaningsih Tri Esti Masita Tri Esti Masita Tri Yuli Astuti Wahyudin Wahyudin Widiyarti, Widiyarti Wijaya, Minadi Wisnu Wijayanto Wita Ramadhanti Wita Ramadhanti