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All Journal PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat Jurnal Paradigma Akuntansi Journal of Sustainable Community Service International Journal of Application on Economics and Business International Journal of Social Science and Community Service
Rasyid, Ardiansyah
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Aerospace Engineering Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Veterinary

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Journal : Jurnal Paradigma Akuntansi

 1 
PENGARUH UKURAN DEWAN DIREKSI, DEBT RATIO, DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Biliputra, Kevin; Rasyid, Ardiansyah
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28724

Abstract

The purpose of this research is to obtain empirical evidence about the effects of the board of directors, debt ratio, and firm size to firm’s performance of the manufacturing companies listed in the Indonesia Stock Exchange in the period of 2017-2019. This research uses 74 manufacturing companies as sample and also use multiple regression analysis. The results of this research show that debt ratio has a significant positive effect on firm’s performance while size of the board of directors and firm size has no significant effect on firm’s performance.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KINERJA KEUANGAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAN MANUFAKTUR YANG TERDAFTAR DI (BEI) PERIODE 2017-2019 Ahmad, Ardian; Rasyid, Ardiansyah
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29609

Abstract

The purpose of this study is to empirically examine the effect of managerial ownership, institutional ownership, financial performance, and company growth on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019 period. This study uses 44 manufacturing companies as a sample and uses multiple regression analysis. The results of this study indicate that managerial ownership does not have a significant positive effect on dividend policy, institutional ownership does not have a significant positive effect on dividend policy, financial performance does not have a significant positive effect on dividend policy, and company growth has a significant positive effect on dividend policy.
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE DENGAN MODERASI KEPEMILIKAN MANAJERIAL Yonatan, Aurelius Matthew; Rasyid, Ardiansyah
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29892

Abstract

The purpose of this research is to analyze and obtain empirical evidence regarding the effect of capital structure, profitability, and firm size on firm value with a moderating variable, namely managerial ownership. This study uses 114 data samples from manufacturing companies that have been listed on the Indonesia Stock Exchange during the 2018-2020 period. In this study also used Eviews 12 to perform research data processing. The results obtained from the study are that capital structure has a positive and insignificant effect on firm value. Profitability has a positive and significant effect on firm value. Firm size has a negative and insignificant effect on firm value. In addition, managerial ownership is not able to moderate the relationship between capital structure, profitability, and firm size with firm value.
ANALISIS ALOKASI BIAYA OVERHEAD PABRIK ATAS PENENTUAN HARGA POKOK PRODUKSI PADA PT BUMI KENCANA INDUSTRI Handoko, Karina; Rasyid, Ardiansyah
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31259

Abstract

This studie aims to dettermine the effect,of factory overrhead cost allocation, in determning the costt of production at PT. BUMI KENCANA INDUSTRY. This research method is a descriptive quantitative approach. This study intends to analyze the alocation of factor overhed costs in determining the Cost of Production at PT. Bumi Kencana Industry. Researchers used data from 2019-2020 as the year used in the study. The discover in this study, indicate that the allocation of factory overhead costs from PT. Bumi Kencana Industri based on the amount of raw materials is less effective. This is shown in the figures obtained in 2019 which is 86.6% and in 2020, which is 82.46%. In addition, the effectiveness of the BOP allocation also decreased in 2020, indicating a decrease in the effectiveness of the company's activities.
FAKTOR-FAKTOR YANG MEMPERNGARUHI STRUKTUR MODAL DENGAN FAMILY OWNERSHIP SEBAGAI VARIABEL MODERASI Anastasia, Levika; Rasyid, Ardiansyah
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32362

Abstract

The purpose of this study was to examine the effect of profitability, liquidity, and firm size on capital structure with family ownership as a moderating variable. The sampling technique in this study used the non-probability sampling method and the purposive sampling method as the sample selection method. This study uses 300 samples from 75 manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The data in this study were obtained from financial statements and processed using Microsoft Excel and Spss 16 programs with multiple linier regression analysis. The results of this study indicrate that profitability has a significant negative effect on capital structure, while firm size has a significant positive effect on capital structure. In additional, family ownership as a moderating variabel strengthens the relationship between profitability and capital structure. For the liquidity variable, and the firm size of the company family ownership does not moderate the relationship between each variabel on tehe capital structure.
Co-Authors Ahmad, Ardian Alvina, Cicelya Amberta, Niken Anastasia, Levika Anastasya, Meilani Arta, Wellson Ashianti, Agnes Aurellia, Claudya Biliputra, Kevin Bravo, Christiandinata Tjandra Chandra, Fredicko Decastro Clarissa, Clarissa Dharmawan , Jones Guna Dragon, Jevon Andina Fernando, Luis Glacio, Rich Handoko, Karina Jayanti, Yunia Arinda Lukito, Venky Mahanani, Zenita Dian Marcella, Sherlyn Mardjo , Johanna Aurielle Mardjo, Johanna Aurielle Meiwinka, Meiwinka Natalie, Michelle Puspita, Elizabeth Christinio Puswita Anhar, Dela Asokawati Rini Tri Hastuti Setiawan , Levina Setiawan, Levina Wangsadjaja , Erwin Wijaya, Cristian Yonatan, Aurelius Matthew