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SPREAD BASED MENINGKATKAN LABA PERUSAHAAN PERBANKAN DI INDONESIA Sari, Laynita; Ananda, Febryandhie; Zulfia, Dewi; Rivandi, Muhammad; Dewi, Mike Kusuma
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.275

Abstract

This study aims to determine the effect of spread based on the profit of banking companies in Indonesia. Spread Based and company profits are obtained from the company's financial statements and from the Indonesia Stock Exchange website. The research sample amounted to forty-five banking companies in Indonesia from 2017-2022, which were determined by the purposive sampling method. The type of data used is secondary data in the form of annual reports of banking companies for the 2017-2022 period. The data analysis technique uses multiple linear regression analysis with the help of the E-Views program version 12. This study found that spread-based provides empirical evidence of a significant positive effect on the profits of banking companies listed on the Indonesia Stock Exchange in 2017-2022
PERANAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK PADA BANK KONVENSIONAL Elsa Meirina; Mike Kusuma Dewi; Gina Septiana
JURNAL ILMIAH EDUNOMIKA Vol 7, No 1 (2023): EDUNOMIKA : Vol. 07, No. 01, 2023
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i1.6918

Abstract

The purpose of the research the author did was to determine the effect of CSR on the tax avaidance. Objects in this study on conventional banks. The amount of data in this study is as much as 5 years 2016-2020. The Data in this research is sourced from secondary data obtained from the annual report, the financial statements of the conventional banks. Based on the results of the study, the variable observed. It can be concluded that CSR negatively affect the tax avoidance. Further research should increase the sample and the addition of the period to develop the research. And discuss the complete aspects of CSR, to further develop the indicators in addition to used in this study.
The Effect of Operating Income and Operating Costs on Net Income Ananda, Febryandhie; Fajriansyah, Fajriansyah; Annisa, Annisa; Novita, Nova; Kusuma Dewi, Mike
Jurnal Ilmu Manajemen dan Ekonomika Vol. 17 No. 1 (2024): Jurnal Ilmu Manajemen dan Ekonomika, Vol. 17, No.1, December 2024
Publisher : Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jime.v17i1.597

Abstract

This study aims to determine the effect of operating income and operating costs on net profit at PT Gudang Garam Indonesia Tbk. The type of research used is quantitative research. The data sources in this study are literature studies in related journals and books. The sample of this study was 32 quarterly financial reports from 2016 to 2023. The data analysis techniques used were descriptive static tests, classical assumption tests, multiple linear regression, multiple correlation coefficients, adjusted R2 determination tests, and t-tests. This research was conducted at PT Gudang Garam Tbk. Based on the proposed hypothesis, the results of the study indicate that operating income has a negative and significant effect on net profit, while operating costs have a positive and significant effect on net profit, it means operating income don’t have any contribution for gaining income.
Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Belanja Modal Kabupaten/Kota Provinsi Sumatera Barat Elviza, Resti; Dewi, Mike Kusuma; Dewi, Aminar Sutra; Novita, Wellia; Zusmawati, Zusmawati
Value : Jurnal Manajemen dan Akuntansi Vol. 20 No. 1 (2025): Januari - April 2025
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v20i1.6730

Abstract

Capital expenditure is a form of capital creation, which includes investments and expenditures made to acquire or develop assets with an expected economic return period of more than one year. The aim of this research is to determine the effect of capital expenditure on local revenue (PAD) and balancing funds in districts/cities in West Sumatra Province in 2019-2023. The research method used is a quantitative research method. This data comes from the following websites: https://www.bps.go.id/ and https://djpk.kemenkeu.go.id/, which are managed by the Indonesian Directorate General of Financial Balance (DJPK). This research uses 95 reports covering the years 2019-2023 covering districts/cities in West Sumatra province, to examine the realization of local original income, balancing funds, and district/city capital expenditures in West Sumatra province, namely using the Econometric Views (EViews) version of the software. 10 using descriptive statistical tests, model feasibility, classical assumptions, panel data regression, hypotheses, and the Adjusted R Square coefficient test used in data analysis. The findings of this study confirm the null hypothesis that balancing funds do not influence capital expenditure positively and significantly, but local revenue influences capital expenditure positively and significantly.
SINERGI MANAJEMEN KEUANGAN DAN DIGITAL MARKETING DALAM PENGEMBANGAN UMKM KULINER: STUDI KASUS ZET & CHICI laynita sari; Renil Septiano; Mike Kusuma Dewi; Dewi Zulvia; Lusiana, Lusiana
Journal of Community Service Vol 6 No 2 (2024): JCS, December 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56670/jcs.v6i2.314

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki kontribusi besar dalam perekonomian Indonesia, khususnya di sektor kuliner. Namun, banyak UMKM menghadapi kendala dalam mengelola keuangan dan menerapkan strategi pemasaran digital. Penelitian ini bertujuan untuk menganalisis dampak sinergi antara manajemen keuangan dan digital marketing dalam pengembangan UMKM “Zet & Chici,” sebuah bisnis makanan ringan yang didirikan pada tahun 1991 oleh Ibu Zet dan kini dikelola bersama dengan anaknya, Chici, sebagai generasi penerus. Pemanfaatan pendekatan pelatihan manajemen keuangan dan pemasaran digital, penelitian ini menemukan adanya peningkatan efisiensi keuangan dan peningkatan jangkauan pasar. Hasil penelitian ini diharapkan menjadi rujukan bagi UMKM dalam mengintegrasikan keuangan dan pemasaran digital untuk memajukan usaha mereka di era digital.
Pengaruh Likuiditas Dan Ukuran Perusahaan Terhadap Profitabilitas Pada Perusahaan Manufaktur Subsektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021 Melfia Melfia; Mike Kusuma Dewi
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i2.1081

Abstract

This study is entitled The Effect of Liquidity and Company Size on Profitability in Manufacturing Companies in the Pharmaceutical Subsector Listed on the Indonesia Stock Exchange in 2017-2021. The formulation of the problem in this study is how the influence of liquidity and company size on profitability. This study aims to empirically analyze the effect of liquidity and firm size on profitability. The population in this study are Manufacturing Companies in the Pharmaceutical Subsector Listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The method of determining the sample in this study uses a purposive sampling method, and based on the specified criteria, the number of samples is 8 companies. The data source in this study is secondary data obtained from the annual financial reports of companies listed on the Indonesia Stock Exchange for the 2017-2021 period by accessing www.idx.co.id. The analysis technique used is multiple linear regression analysis with the Eviews application tool. The results of this study indicate that Liquidity has a significant positive effect on profitability, and firm size has a significant negative effect on profitability.
STRATEGI CERDAS: MANAJEMEN KEUANGAN DAN DIGITAL MARKETING UNTUK KESUKSESAN PABRIK TAHU 'DAPUR TAHU' DI LUBUK BUAYA Sari, Laynita; Septiano, Renil; Dewi, Mike Kusuma; Zulvia, Dewi; Martha, Lidya
Jurnal Abdimas Bina Bangsa Vol. 6 No. 1 (2025): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v6i1.1749

Abstract

This community service activity aims to enhance financial management capacity and digital marketing at the "Dapur Tahu" Tofu Factory located in Lubuk Buaya, Padang City. The selection of this topic is important considering the challenges faced by the factory in maintaining market share amid intense competition and the need to leverage digital technology. The methods used include situational analysis, financial management training, and digital marketing strategies. The results obtained show an increase in employee knowledge, an increase in organic tofu product sales, and public awareness of the importance of healthy products. This activity not only provides positive impacts for the factory but also opens opportunities for further development in the future, thus contributing to local economic welfare.
PENGARUH PENERAPAN GOOD SCHOOL GOVERNANCE TERHADAP EFEKTIVITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH Dewi, Mike Kusuma; Ningsi, Sepri Hati; Meirina, Elsa; Annisa, Annisa; Septiana, Gina
Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 1 (2025): April 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i1.159

Abstract

This study aims to analyze the influence of Good School Governance principles on the effectiveness of School Operational Assistance (BOS) fund management at Senior High School 11 Padang. The principles examined include participation, transparency, and accountability. The research employs a quantitative approach with a census method, encompassing the entire population of 75 respondents, consisting of the school principal, vice principals, treasurers, teachers, administrative staff, and school committee members. Research findings indicate that the principle of participation has a positive and significant effect on the effectiveness of BOS fund management with a regression coefficient of 0.2865 and p-value of 0.008 (p < 0.05). Meanwhile, the principles of transparency and accountability do not demonstrate statistically significant effects, with regression coefficients of 0.2232 (p-value 0.174) and 0.2020 (p-value 0.252), respectively. After that. At Senior High School 11 Padang. strengthen stakeholder participation and enhance transparency and accountability mechanisms in BOS fund management, despite the statistical insignificance of these two variables.
Pengaruh Profitabilitas dan Struktur Aktiva Terhadap Struktur Modal Di Perusahaan Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021 Wahyuni, Rezza; Dewi, Mike Kusuma
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 1 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i1.69

Abstract

The capital structure is an illustration of the company's financial proportions, namely between owned capital that comes from long-term debt and own capital which is a source of financing for a company. The purpose of this study is to determine the effect of profitability on capital structure and the effect of asset structure on capital structure in food and beverage companies listed on the Indonesia Stock Exchange in 2017-2021. The method used in this research is quantitative. The sample in this study used purposive sampling and obtained 11 companies. The analysis technique in this research is panel data regression. Based on the results of the study, it shows that profitability has no effect on capital structure and asset structure has a positive and significant effect on capital structure ratios.