Article Per Year (5 Year)
p-Index From 2020 - 2025
1.734
P-Index
This Author published in this journals
All Journal JURNAL MAKRO MANAJEMEN
Meiden, Carmel -
Unknown Affiliation
Decision Sciences, Operations Research & Management Social Sciences

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Kajian Literatur: Pengaruh Receivable Turnover dan Working Capital Turnover Terhadap Profitabilitas Perusahaan Manufaktur Vivian, Angela -; Paramita, Virya Mukti; Meiden, Carmel -
Makro Jurnal Manajemen Dan Kewirausahaan Vol 8, No 1 (2023): Makro Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v8i1.1912

Abstract

This study aims to describe the development of receivable turnover and working capital turnover on the profitability of manufacturing companies listed on the Indonesia Stock Exchange. This research was conducted on previously published journals, and researchers have collected as many as 30 journals in the form of journals related to the effect of receivable turnover and working capital turnover on the profitability of companies, companies, and or manufacturing companies listed on the Indonesia Stock Exchange. The journals used in this study are journals published in 2012 to 2022. The research technique used is a systematic review of literature or literature study. Literature study itself is a method ofjournaling that collects, reads and records, and processes research materials from previously published journals. The journals for this study were obtained by researchers through thePublish or Perish software. The results show that most of the company's profitability is influenced by working capital turnover and most of the company's profitability is positively influenced by receivable turnover.
DETERMINAN MANAJEMEN LABA, STUDI META ANALISIS Wibowo, Yohannes -; Jeconiah, Grayvien -; Tanthianto, Dion -; Meiden, Carmel -
Makro Jurnal Manajemen Dan Kewirausahaan Vol 8, No 1 (2023): Makro Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v8i1.1917

Abstract

Earnings management practices are expected to be minimized with strict supervision. This is due to the fact that one of the important measuring tools for decision making is profit information in financial statements. This study uses a meta-analysis method for testing. The population of this study is a journal found through Publish or Pearish 8 with the topic of factors that affect earnings management which includes deferred tax expense variables, deferred assets, tax planning, tax size and leverage for the 2010-2020 research year. In this study, purposive sampling method was used as a sampling strategy, using 31 articles as sample. The results of t-test statistics from journals used as secondary data, taken from several journals in Publish or Pearish 8. To combine the research findings of journals and ensure deferred tax expense, deferred tax assets, tax planning, size and influence have an influence on earnings management. The independent variable relationship with the variable is weak, with an average correlation value of less than 0.25. This study concludes that financial management is influenced by firm size, leverage, deferred assets, tax planning and deferred tax expense.
PENGARUH POLLUTING SECTOR DAN STAKEHOLDERS TERHADAP PENGUNGKAPAN EMISI GAS RUMAH KACA Putri, Viona -; Meiden, Carmel -
Makro Jurnal Manajemen Dan Kewirausahaan Vol 9, No 1 (2024): Makro Jurnal manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v9i1.2299

Abstract

Isu lingkungan yang menjadi pusat perhatian dunia adalah terkait emisi Gas Rumah Kaca (GRK) yang dihasilkan oleh berbagai industri. Menurut International Energy Agency, GRK yang dihasilkan oleh sektor energi global selama tahun 2022 mencapai angka tertinggi sepanjang sejarah, yaitu sekitar 36,8 gigaton GRK. Penelitian ini bertujuan untuk mengetahui factor-faktor yang mempengaruhi pengungkapan emisi gas rumah kaca. Penelitian ini mengeksplorasi perubahan dalam tingkat pengungkapan emisi GHG selama periode tiga tahun, memberikan gambaran dinamika pelaporan keberlanjutan perusahaan. Teori yang mendasari penelitian ini adalah teori stakeholder dan legitimacy. Untuk konsep yang digunakan berupa kinerja non-keuangan berupa pengungkapan emisi karbon sesuai GRI 305, polluting sector, independent board director, media, dan pemegang saham (ownership concentration). Pengambilan sampel menggunakan non-probability sampling menghasilkan 36 data yang terdiri dari 12 perusahaan selama tahun 2020-2022. Metode pengujian menggunakan uji regresi linear berganda dengan software SPSS 26. Hasil penelitian menunjukkan bahwa polluting sector dan pemegang saham berpengaruh signifikan terhadap pengungkapan emisi GRK perusahaan. Sedangkan independent board director dan media tidak berpengaruh terhadap pengungkapan emisi GRK perusahaan.
PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR Winata, Liana Angelina; Angeline, Patricia -; Putri, Viona -; Meiden, Carmel -
Makro Jurnal Manajemen Dan Kewirausahaan Vol 8, No 1 (2023): Makro Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v8i1.1913

Abstract

One of the main concerns of corporate financial management is how managers make short-term decisions known as working capital management. This requires making capital management policies and decisions that have an impact on performance. The purpose of this study is to find out how the literature on the impact of working capital management on company profitability has changed over time. Publish or Perish, a software program, was used to conduct research in 25 journals from 2012 to 2022 using a systematic literature review technique. The results of this study suggest that increasing working capital will increase profitability when working capital levels are low. However, profitability will decrease as working capital increases when the working capital level is high. In addition, reliable estimates of a company's ideal NTC level are provided in this report. Furthermore, this investigation examines the impact of financial constraints on the ideal level of working capital. The results of this literature review show that working capital management has an effect on company profitability. 
PENGARUH FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR Angeline, Patricia -; Putri, Viona -; Winata, Liana Angelina; Meiden, Carmel -
Makro Jurnal Manajemen Dan Kewirausahaan Vol 8, No 1 (2023): Makro Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v8i1.1918

Abstract

Financial statements are a structured presentation of the financial position that shows the financial performance of an entity. On the other hand, the Financial Services Authority in Indonesia imposes sanctions on capital market players for committing fraudulent financial statements. This shows that cases of fraudulent financial statements that occurred in Indonesia are part of the failure of the audit conducted by the Public Accounting Firm (KAP). This study aims to examine the effect of the fraud triangle factor in detecting fraud in a financial statement. The object of this study uses the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in the period 2012-2022. This study uses earnings management to see the potential for fraudulent financial statements. Earnings management is measured using the F-Score indicator. The sample selection in this study used purposive sampling method. Based on these criteria, a sample of 30 research journals was obtained. Data analysis was performed using multiple linear regression analysis. The results of the study indicate that rationalization has a significant effect on financial statement fraud. Meanwhile, financial target, financial stability, director change, external pressure, nature of industry monitoring have a significant effect on financial statement fraud. This research contributes to regulators in setting regulations to improve audit quality, especially in detecting fraud. 
STUDI LITERATUR: PENGARUH WORKING CAPITAL MANAGEMENT TERHADAP PERFORMA PERUSAHAAN Lafasya, Khalifa -; Suntpiet, Kevin Matthew; Samuel, Samuel -; Meiden, Carmel -
Makro Jurnal Manajemen Dan Kewirausahaan Vol 8, No 2 (2023): Makro Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v8i2.2134

Abstract

This research was conducted to examine the correlation between Working Capital management and business performance and found that holistically, the empirical findings are consistent, suggesting that cash flow should increase investment in Working Capital, in order for Working Capital to increase and improve the performance shown by Earning Before Interest Tax and Management (EBITM). This research was conducted using a systematic literature study method, with the help of Publish or Perish (PoP) software applications and several websites such as Google Scholar. This Literature Study categorizes articles based on research year, research methodology and research theory. The research method used is Systematic Literature Review. Based on this literature study, we can conclude that research on the relationship between Working Capital and Company Performance will reach its peak in 2020, before declining again in 2021. The theory that is often used is agency theory; The type of study of Working Capital that is commonly used is quantitative; The results of this study reveal that Working Capital Management has an important influence on company performance.
PENGARUH STAKEHOLDER TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN PADA PERIODE 2020 - 2022 Hasjim, Deandra -; Meiden, Carmel -
Makro Jurnal Manajemen Dan Kewirausahaan Vol 9, No 1 (2024): Makro Jurnal manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v9i1.2300

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh stakeholder, yang terdiri dari media, kepemilikan pemerintah, kepemilikan institusional, kepemilikan manajerial, dan diversitas gender karyawan terhadap pengungkapan laporan keberlanjutan pada perusahaan yang terdaftar pada indeks SRIKEHATI, LQ45, JII (Jakarta Islamic Index), dan IDX BUMN20. Pengungkapan laporan keberlanjutan menjadi semakin penting dalam konteks bisnis modern, di mana perusahaan diharapkan untuk berkontribusi secara positif terhadap aspek sosial, lingkungan, dan ekonomi. Metode penelitian yang digunakan adalah analisis regresi berganda pada data laporan keberlanjutan perusahaan dan karakteristik stakeholder yang diperoleh dari laporan tahunan dan dokumen perusahaan. Penelitian ini melibatkan 12 perusahaan sebagai sampel penelitian. Hasil analisis statistic diharapkan dapat mengungkapkan sejauh mana pengaruh masing – masing stakeholder terhadap tingkat pengungkapan laporan keberlanjutan perusahaan. Hasil penelitian ini mengindikasikan bahwa data telah memenuhi kriteria kesamaan koefisien, uji asumsi klasik, dan uji F pada tingkat signifikansi 0,015 atau 1,5%. Berdasarkan uji parsial (uji t), disimpulkan bahwa media memiliki dampak yang signifikan terhadap pengungkapan laporan keberlanjutan. Sedangkan, kepemilikan pemerintah, kepemilikan institusional, kepemilikan manajerial, dan diversitas gender karyawan tidak memiliki pengaruh yang signifikan terhadap pengungkapan laporan keberlanjutan perusahaan.
ANALISIS PENGARUH WORKING CAPITAL DALAM PROFITABILITAS Nathania, Patricia -; Putra, Wilxen Sanjaya; Pricilya, Zuliet -; Meiden, Carmel -
Makro Jurnal Manajemen Dan Kewirausahaan Vol 8, No 1 (2023): Makro Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v8i1.1914

Abstract

The research was conducted with the hope of knowing how much influence working capital has on the profitability of a company. Working Capital is an investment owned by a company that is kept with the aim of being used to finance current assets. In research, one of the many theoretical foundations used in this study, the theory used is attribution theory. The research was conducted using a literature study method where after selecting the data in accordance with the applicable criteria, the number of samples obtained was 30 samples where the data obtained were data from the 2010-2022 period, sourced from various countries. In this research, the emphasis is on the use of research methods used by various sample literatures that will be used as research conclusions. Based on the results of the study, it shows that the biggest influence of working capital on profitability is the Cash Ratio and shows that working capital has a significant effect on profitability.
PENGARUH WORKING CAPITAL TURNOVER, CASH TURNOVER, INVENTORY TURNOVER DAN CURRENT RATIO TERHADAP PROFITABILITAS (ROA) PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI Natania, Clarissa -; Vani, Gracia Chou; Budiman, Felicia Alma; Meiden, Carmel -
Makro Jurnal Manajemen Dan Kewirausahaan Vol 8, No 2 (2023): Makro Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v8i2.2100

Abstract

The purpose of this study is to provide an overview of the relevance of the value of accounting information to working capital. This research uses a systematic literature review (SLR). methodological approach to identify, study, evaluate, and interpret all available research with relevant researchquestions. To search for journals related to the research topic, researchers use search keywords : “working capital turnover”, “cash turnover”, “inventory turnover”, “current ratio” and “profitability (ROA). This study discusses important aspects of research such as researchtopics, research methods, and theories used in 30 published literature reviews that were collected during the research period from 2017 2022. Based on a systematic literature review, it shows a significant development of value relevance research in terms of the number, diversity of theories, methods, and attention of studies during the period 2017-2022.
META ANALISIS: PENGARUH FAKTOR-FAKTOR FRAUD DIAMOND TERHADAP F-SCORE Putra, Wilxen Sanjaya; Pricilya, Zuliet -; -, Sukmawati -; Meiden, Carmel -
Makro Jurnal Manajemen Dan Kewirausahaan Vol 8, No 1 (2023): Makro Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v8i1.1915

Abstract

This research aims to prove the influence of the fraud diamond factors on the F-score. Fraud Diamond is a concept that discusses the reasons and factors why fraud can occur in a company's financial statements. In this study, a meta-analysis study method approach was used in hypothesis testing. In this study, a sample of 30 articles was obtained which met the criteria to be used as research materials, the samples obtained were from previous research conducted from the 2010-2022 period which is still related to diamond fraud. The sample search uses an application media called Public of Perish (PoP) and also uses a tool called Google Scholar which is directly related to the Public of Perish (PoP). Then the sample selection was used by purposive sampling method. The results of the research analysis show that the four independent variables tested after being transformed into r and various procedures according to the meta-analysis step prove that they have a significant positive effect which means that all variables have been proven to have a significant effect on the F-score.
Co-Authors -, Sukmawati - Angeline, Patricia - Budiman, Felicia Alma Engel, Paska Elia Hasjim, Deandra - Jeconiah, Grayvien - Lafasya, Khalifa - Melanie, Vivian - Natania, Clarissa - Nathania, Patricia - Paramita, Virya Mukti Pasaribu, Regita Paskah Pricilya, Zuliet - Putra, Wilxen Sanjaya Putri, Viona - Samuel, Samuel - Suntpiet, Kevin Matthew Tanthianto, Dion - Vani, Gracia Chou Vivian, Angela - Wibowo, Yohannes - Winata, Liana Angelina