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PkM Kopontren Daarul Rahman Cipedak Jagakarsa Jakarta Selatan melalui Kewirausahaan Syariah berbasis Smartphone Yunika Murdayanti; Susi Indriani
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol 1 No 2 (2019): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimas.v1i2.1668

Abstract

The existence of Pesantren Cooperation can be viewed through three dimensions, such as a supporter of the economic life mechanism of Pesantren (Islamic Institution), as a coaching cadre of rural cooperation and as a socio-economic stimulator of rural communities around boarding school. However, there is a problem, the lack of access to knowledge and entrepreneurship education programs for students will raise worries of intellectual understanding and the increase of their soft skills. The method of implementing this service is carried out at the cooperation of Pesantren Daarul Rahman in South Jakarta through interviews, lectures on training material, practices and discussions on inventory and financial training using information technology applications both with Ms. Excell computer programs and smartphone-based digital applications. Achieving the results of this activity is an increase in the ability of managerial skills and have the ability to use information technology in its application to digital financial records.
PENGARUH UKURAN DEWAN, KEPEMILIKAN SAHAM OLEH DIREKTUR, DAN JENDER TERHADAP KINERJA KEUANGAN PERBANKAN Umi Mardiyati; Yunika Murdayanti
Jurnal Manajemen Vol. 20 No. 3 (2016): October 2016
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v20i3.15

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah mekanisme tata kelola perusahaan, khususnya ukuran dewan direktur, kepemilikan saham oleh direktur, dan jender, berpengaruh terhadap kinerja keuangan perbankan di Indonesia. Pada penelitian ini, kami menggunakan sampel 16 bank (45 observasi) yang terdaftar di bursa efek Indonesia antara tahun 2011 dan 2014. Metode analisis yang digunakan ialah regresi fixed effects dan random effects. Dikontrol oleh variabel ukuran perusahaan, hutang, dan pertumbuhan perusahaan, hasil penelitian menunjukkan bahwa kepemilikan saham direktur berpengaruh signifikan kepada ROA dan Tobin’s Q. Sedangkan jumlah dewan direktur dan keberadaan wanita dalam dewan direktur tidak berpengaruh.
PENERAPAN LOGIT MODEL DALAM MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN-PERUSAHAAN NON-FINANSIAL YANG TERDAFTAR DI BURSA EFEK JAKARTA Selina ,; Yunika Murdayanti
Media Riset Akuntansi, Auditing & Informasi Vol. 6 No. 3 (2006): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1488.89 KB) | DOI: 10.25105/mraai.v6i3.920

Abstract

The purpose of this research is to assess the accuracy of the Logit model as a tool to predict banlauptcyand to calculate its percentage of accuracy. The sample used in this research is 14 non­financial companies listed at Jakarta Stock Exchange over a period of 3 years, that is, from the year 2000 till 2002. The 19 variables used as monetary ratios to predict company bankruptcy derive from Balance Sheet and Statement of Net Income. This research uses Logit Model or binary logistic regression test as used in Ohlson's latest research to discern the most potential variables to predict bankruptcy. The results of this research prove that the Logit Model is sufficiently accurate to predict bankruptcy in companies used in this research. Analysis result accuracy level of 78,57% at the significancy level of 10% with three ratio proved to affect the prediction of bankruptcy, namely total liabilities divided by total assets, current assets divided by total assets, and cash divided by current liabilities.Keywords : Bankruptcy, Logit Model, Cash, Current Liabilities, Total Assets, Total Liabilities
PENGUJIAN PECKING ORDER THEORY MENGGUNAKAN REGRESI DATA PANEL PADA INDUSTRI MAKANAN DAN MINUMAN Yunika Murdayanti
Media Riset Akuntansi, Auditing & Informasi Vol. 7 No. 1 (2007): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (979.417 KB) | DOI: 10.25105/mraai.v7i1.970

Abstract

The principal objective in this paper is to ascertain the extent to which Myers (1984) Pecking Order Theory (POT) of business financial appears to explain leverage amongst a pane! of 17 food and beverage companies, taken from Jakarta Stock Exchange during period 2003-2005. The analysis using Panel Data Regression and the research findings reported in the paperthat only profitability and growth significantly influence leverage using both OLS (Ordinary Least Square) and fixed effect. But with OLS, the result finding more significant than fixed effect and random effect. However, the findings also suggest the need for a modified POT that more fully reflects the spade cirazatances and nuances of food and beverage leverage especially when using between long term and short term debt. A full specification fora modified POTof leverage & food and beverage is proposed as a basis for further inquiry in the area.Keywords: pecking order theory, leverage, profitability, growth, size, age, asset
Pengaruh Persistensi Laba, Kesempatan Bertumbuh Dan Income Smoothing Terhadap Kualitas Laba Aminatu Rizqi; Yunika Murdayanti; Tri Hesti Utaminingtyas
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 1 No. 1 (2020): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0101.07

Abstract

Penelitian ini dilakukan untuk menganalisis pengaruh persistensi laba, kesempatan bertumbuh dan income smoothing terhadap kualitas laba. Penelitian ini menggunakan data sekunder dengan objek penelitian adalah perusahaan sektor industri manufaktur yang terdaftar di Bursa Efek Indonesisa (BEI) selama tahun 2015-2017. Sampel dalam penelitian ini berjumlah 108 perusahaan yang ditentukan melalui metode purposive sampling yang diolah dengan analisis regresi linier berganda menggunakan program Eviews 10. Persistensi laba diukur dengan nilai koefisien regresi dari persistensi laba, kesempatan bertumbuh diukur dengan market to book ratio, dan income smoothing diukur dengan indeks eckel. Hasil dari penelitian ini menunjukkan bahwa persistensi laba berpengaruh positif terhadap kualitas laba. Kemudian, kesempatan bertumbuh berpengaruh negatif terhadap kualitas laba. Sedangkan income smoothing tidak berpengaruh terhadap kualitas laba.
Pengaruh Kesempatan Bertumbuh, Siklus Konversi Kas, Pengeluaran Modal, dan Kepemilikan Institusional terhadap Cash Holding Putri, Widiya Annisa; Rida Prihatni; Yunika Murdayanti
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 1 No. 1 (2020): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0101.04

Abstract

Abstract This research was conducted to find out how the influence of growth opportunities, cash conversion cycle, capital expenditure, and institutional ownership on cash holding. Researchers using secondary data with the object of research are manufacturing industry sector companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. The sample in this study amounted to 305 which was determined through a purposive sampling technique. This research uses descriptive statistical analysis methods and panel data regression analysis using the Eviews 10 application program. The results of this study indicate that growth opportunities and capital expenditure have a positive effect on cash holding. Meanwhile, the cash conversion cycle and institutional ownership have no effect on cash holding. Abstrak Penelitian ini dilakukan untuk mengetahui bagaimana pengaruh kesempatan bertumbuh, siklus konversi kas, pengeluaran modal, dan kepemilikan institusional terhadap cash holding. Peneliti menggunakan data sekunder dengan objek penelitian adalah perusahaan sektor industri manufaktur yang terdaftar di Bursa Efek Indonesai (BEI) tahun 2016-2018. Sampel dalam penelitian ini berjumlah 305 yang ditentukan melalui teknik purposive sampling. Penelitian ini menggunakan metode analisis statistik deskriptif dan analisis regresi data panel dengan menggunakan program aplikasi Eviews 10. Hasil dari penelitian ini menunjukkan bahwa kesempatan bertumbuh dan pengeluaran modal berpengaruh positif terhadap cash holding. Sedangkan, siklus konversi kas dan kepemilikan institusional tidak berpengaruh terhadap cash holding.