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All Journal Jurnal Ilmiah Wahana Pendidikan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Henny Mulyati
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Analisis Pengaruh Good Corporate Governance, Ukuran Perusahaan, Dan Leverage Perusahaan Terhadap Kinerja Keuangan (Studi Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022) Risnaini Kurnia Putri; Henny Mulyati
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 9 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11181105

Abstract

This study aims to determine the effect of good corporate governance, company size and leverage on financial performance. Financial performance. The object of this research is food and beverage companies in the 2018-2022 period listed on the Indonesia Stock Exchange. Period 2018-2022 which are listed on the Indonesia Stock Exchange. Mechanism of good .Corporate governance mechanism is proxied by the board of commissioners and independent commissioners, company size as measured by total assets, and leverage as measured by total assets. Independent commissioners, company size as measured by total assets, and leverage as measured by Debt to Equity Ratio (DER). Measured by Debt to Equity Ratio (DER) and financial performance measured by Return On Asset (ROA). With Return On Asset (ROA). This type of research is quantitative research. Associative research. The sample used in this study was obtained using. Using purposive sampling method based on predetermined criteria, namely from food and beverage companies. Criteria, namely from food and beverage companies with a population of 15 companies. Company. The number of samples in this study was 75. Method used in this study is multiple linear regression analysis using the SPSS version 26 program. Using the SPSS version 26 program. The results showed that. The board of commissioners variable has a positive and significant effect on financial performance, the independent commissioner variable has a positive and significant effect on financial performance. Financial performance, the independent commissioner variable has a positive and significant influence on financial performance, the company size variable has a positive and significant influence on financial performance. On financial performance, the company size variable has a negative and insignificant effect on financial performance, the and insignificant effect on financial performance, the leverage variable has a positive and significant. Positive and significant effect on financial performance, and the variable board of commissioners, independent commissioners, company size has a negative and insignificant effect on financial performance. Commissioners, independent commissioners, company size and leverage simultaneously have an influence on financial performance
Analisis Kepatuhan Penggunaan Dana Desa yang Efektif dan Efisien di Desa Kemuning Muda Kecamatan Bunga Raya Kabupaten Siak Provinsi Riau Rasiyem; Amrizal; Henny Mulyati; Dea Gusneli; Hardi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.7504

Abstract

Compliance with the use of village funds is the key to successful village development. This research aims to analyze the extent to which village fund management in Kemuning Muda has complied with applicable regulations and produced positive impacts for the village. The aim of this research is to determine the level of compliance with effective and efficient use of village funds. Implementing compliance in the use of village funds and the village government's commitment to the quality of the use of village funds is very important. The compliance methodology for effective and efficient use of village funds involves transparent planning, good understanding of regulations, strict supervision, and accountable financial management. The object of the research is the village of Kemuning Muda, Bunga Raya District, Siak Regency, Riau Province. Data is obtained and obtained from informants through interviews with respondents and created in an actual interview transcription scheme, making it easier to manage research data. It is hoped that this research can make a good contribution to the village government as the recipient and manager of village funds because all of this is intended for the Kemuning Muda community. The analytical method used is a qualitative descriptive method, in the form of interview results and respondent transcripts. The results of this research show that an analysis of compliance with the effective and efficient use of village funds in understanding regulations, financial management of village funds and anticipating potential misuse of financial management reports and the commitment of the village government and village consultative bodies have a very positive influence on the quality of village reports.
Analisis Kepatuhan Penggunaan Dana Desa yang Efektif dan Efisien di Desa Kemuning Muda Kecamatan Bunga Raya Kabupaten Siak Provinsi Riau Rasiyem; Amrizal; Henny Mulyati; Dea Gusneli; Hardi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.7504

Abstract

Compliance with the use of village funds is the key to successful village development. This research aims to analyze the extent to which village fund management in Kemuning Muda has complied with applicable regulations and produced positive impacts for the village. The aim of this research is to determine the level of compliance with effective and efficient use of village funds. Implementing compliance in the use of village funds and the village government's commitment to the quality of the use of village funds is very important. The compliance methodology for effective and efficient use of village funds involves transparent planning, good understanding of regulations, strict supervision, and accountable financial management. The object of the research is the village of Kemuning Muda, Bunga Raya District, Siak Regency, Riau Province. Data is obtained and obtained from informants through interviews with respondents and created in an actual interview transcription scheme, making it easier to manage research data. It is hoped that this research can make a good contribution to the village government as the recipient and manager of village funds because all of this is intended for the Kemuning Muda community. The analytical method used is a qualitative descriptive method, in the form of interview results and respondent transcripts. The results of this research show that an analysis of compliance with the effective and efficient use of village funds in understanding regulations, financial management of village funds and anticipating potential misuse of financial management reports and the commitment of the village government and village consultative bodies have a very positive influence on the quality of village reports.
Co-Authors Amrizal Dea Gusneli Hardi Rasiyem Risnaini Kurnia Putri