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ANALISIS STRUKTUR MODAL OPTIMAL DALAM RANGKA MENINGKATKAN NILAI PERUSAHAAN (Studi Kasus PT Indofood CBP Sukses Makmur Tahun 2017-2021) Saputri, Enes; Widiyati, Sri; Listyani, Theresia Tyas
KEUNIS Vol. 11 No. 2 (2023): JULY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i2.3850

Abstract

Penelitian ini bertujuan untuk menentukan struktur modal optimal yang dapat memaksimalkan nilai perusahaan pada PT Indofood CBP Sukses Makmur tahun 2017-2021. Metode yang digunakan adalah analisis deskriptif kuantitatif. Penentuan struktur modal optimal menggunakan perhitungan biaya modal, biaya modal rata-rata tertimbang (WACC) dan nilai perusahaan. Hasil penelitian ini menunjukkan bahwa PT Indofood CBP Sukses Makmur dapat memiliki struktur modal optimal yang sejalan dengan model trade-off theory. Struktur modal dapat optimal, apabila bauran struktur modal yang digunakan dapat mendukung peningkatan nilai perusahaan. PT Indofood CBP Sukses Makmur selama tahun 2017-2021, memiliki struktur modal optimal pada tahun 2021, yaitu pada saat komposisi utang sebesar 69,77% dan ekuitas sebesar 30,23%. Bauran ini menghasilkan WACC sebesar 4,84% dan nilai perusahaan sebesar Rp191,62 triliun.
STUDI TENTANG KORELASI ANTARA PREFERENSI PEMBAYARAN DENGAN VARIABEL SOSIAL DEMOGRAFI Widiyati, Sri; Listyani, Theresia Tyas; Rois, Muhammad
KEUNIS Vol. 10 No. 1 (2022): JANUARY 2022
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (6731.477 KB) | DOI: 10.32497/keunis.v10i1.3070

Abstract

The era of digitalization is underway in Indonesia. One of the influential aspects is the business environment. In the business world, economic transaction are vital in developing a cashless society. The purposed of the study to assess the socio demographic variables (gender, marital status, education level, occupation dan income) correlate of the payments preferences. The sampling method was purposive sampling. An online survey of 100 participants  was conducted   among a sample of people who aged 20 years and over and have used e-money for three months. The survey included two parts: first, socio demographic characteristics and second the preferency of payments. Cross tabulation and Chi Squared test were used. The results showed that the majority participans was under 40 years old and have more one instruments of e-money. E-money used for on line shopping, transportation and to pay the bills. The conclution of the study there was no significant correlation between the preference of payment methods with socio demographic variables.
PENDAMPINGAN SERTIFIKASI HALAL PADA CAFE TAICHAN GORENG MAS MOY DI SALATIGA: PENDAMPINGAN SERTIFIKASI HALAL PADA CAFE TAICHAN GORENG MAS MOY DI SALATIGA Wijayanto, Edi; Adhi, Nurseto; Rois, Muhammad; Martia, Dina Yeni; Listyani, Theresia Tyas; Widiyati, Sri; Rikawati
Bangun Rekaprima Vol. 11 No. 1 (2025): April 2025
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/bangunrekaprima.v11i1.6388

Abstract

The need for a halal lifestyle has become a necessity for the world community, especially Muslims. Indonesia as a country with the largest number of Muslims has its own potential and challenges in facing the development of the world's halal industry. In 2023, The Royal Islamic Strategic Studies Center (RISSC) noted that the Muslim population in Indonesia will reach 240.62 million people. This shows that Indonesia is a country with a Muslim majority. Halal certification is a guarantee of a product that has been declared permissible for consumption according to Islamic law. The Halal Certificate is issued by the Halal Product Guarantee Organizing Agency (BPJPH) which was formed in October 2017 based on the mandate of Law Number 33 of 2014 concerning Halal Product Guarantee (JPH) which was ratified on October 17, 2014. The implementation of Halal certification in Indonesia is mandatory for all food and beverage products with a deadline for implementing the obligation to be Halal certified on October 17, 2024. This community service program aims to assist in halal certification at the Cafe Taichan Goreng Mas Moy in Tegalrejo Salatiga. The methods used in this mentoring activity are through preparation, survey, mentoring through education and direction. The results of this mentoring activity are the existence of halal-certified products for Cafe Taichan Goreng Mas Moy Tegalrejo Salatiga, so that it can realize the government program regarding halal certification regulations.
The Reason for The Increase in Digital Gold Investment Preferences Among Semarang City Residents Wijayanti, Yeni; Listyani, Theresia Tyas; Wahyuni, Mirasanti
Applied Accounting and Management Review (AAMAR) Vol. 4 No. 2 (2025): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v4i2.6821

Abstract

The purpose of this study is to analyze the influence of knowledge, trust, motivation, and risk perception on the digital gold investment preferences of the people of Semarang City. The study sample consisted of 137 respondents from diverse demographic backgrounds in Semarang City. The methods used include validity testing, reliability testing, normality testing, classical assumption testing, and multiple linear regression analysis to ensure the accuracy and reliability of the results. The F-test and t-test results show that simultaneously, the variables of knowledge, trust, motivation, and risk perception significantly affect digital gold investment preferences. However, partially only trust and risk perception have a significant positive effect on these preferences. Knowledge has a significant negative effect, while motivation shows no significant influence. These findings indicate that building investor trust and managing risk perception are the key strategies to increase the interest and preference of the community in investing in digital gold. On the other hand, improving knowledge needs to be supported by a more effective educational approach to encourage positive and sustainable investment behavior.