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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Upajiwa Dewantara : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JAD: Jurnal Riset Akuntansi & Keuangan Dewantara FINANSIA : Jurnal Akuntansi dan Perbankan Syariah JURNAL WIDYA GANESWARA ACCOUNTHIK : Journal of Accounting and Finance Accounting Global Journal Sidoluhur prosiding seminar nasional
Yuli Chomsatu
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Agustin Nuraini; Endang Masitoh W; Yuli Chomsatu
Accounting Global Journal Vol 4, No 1 (2020): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v4i1.4319

Abstract

Capital structure is one of the complex financial decisions because it is related to other financial decision variables. The purpose of this study is to analyze the factors that influence the capital structure with profitability as a moderating variable. The population in this study is the registered food and beverage sub-sector companies. on the Indonesia Stock Exchange in 2014-2018. The sampling technique in this study used a purposive sampling method and obtained a sample of 12 companies. The data analysis method uses the classical assumption test and multiple linear regression analysis using SPSS 20, with the results of data analysis showing company growth and business risk has no effect on capital structure, while liquidity has a negative and significant effect on capital structure, asset structure has a positive and significant effect on structure capital while profitability has a negative effect on capital structure. Profitability is not able to moderate the effect of company growth, business risk and asset structure on capital structure but profitability is able to moderate the effect of liquidity on capital structure.
PENGEMBANGAN UMKM MELALUI SOSIALISASI DAN PENYULUHAN GUNA MENUNJANG KEBERLANGSUNGAN USAHA DI MASA PANDEMI COVID-19 Alysha Fadjri Ramadhani; Aprilia Setyo Endah Widodo; Setiyowati; Agni Astungkara; Yuli Chomsatu
Jurnal Pengabdian Kepada Masyarakat "SIDOLUHUR" Vol 1 No 01 (2021): Jurnal Pengabdian Masyarakat SIDOLUHUR
Publisher : LP3M

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.782 KB)

Abstract

Usaha Usaha mikro, kecil, dan menengah (UMKM) merupakan salah satu usaha yang paling mampu bertahan dalam kondisi perekonomian pada masa pandemi covid19 ini. Maka diharapkan UMKM menjadi garda terdepan untuk memperkuat pilar ekonomi dalam mencapai tujuan pembangunan berkelanjutan atau Sustainable Development Goals (SGDs). Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah sebagai bentuk pelaksanaan KKN (Kuliah Kerja Nyata) dari Universitas Islam Batik Surakarta untuk memberikan pelatihan kepada UMKM terkait pembukuan sederhana, termasuk di dalamnya cara membukukan dan manfaatnya bagi unit usaha. Selain itu, tujuan dari pengabdian kepada masyarakat ini juga merancang bentuk pembukuan sederhana yang paling mungkin dilakukan oleh UMKM, sekaligus mendampingi UMKM dalam mengimplementasikan pembukuan tersebut di dalam aktivitas bisnis sehari-hari. Metode yang digunakan yaitu metode observasi, wawancara dan metode pendampingan. Hasil pelatihan dan pendampingan membuat pembukuan sederhana dan menyusun laporan keuangan ini meningkatkan kesadaran pelaku UMKM akan pentingnya informasi yang dihasilkan laporan keuangan sebagai dasar pengambilan keputusan dan penyusunan strategi bisnis untuk mencapai usaha yang berkelanjutan.
PENGARUH PROFITABILITAS, LEVERAGE, DAN BIAYA OPERASIONAL TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Allivia Ayuningtyas; Anita Wijayanti; Yuli Chomsatu
PROSEDING 2021: PROSIDING FAKULTAS EKONOMI
Publisher : PROSIDING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.499 KB)

Abstract

Many companies do not have a CSR program for the community, because the company considers it a burden. But actually, CSR companies that are given to the community make a good contribution, namely reducing operational costs and a good image because it can increase the prosperity of the local community. The purpose of this study was to analyze the effect of Corporate Social Responsibility on ROA Profitability, ROE Profitability, Leverage, and Operational Costs (OER) in manufacturing companies listed on the IDX in 2017-2019. The sample was taken using purposive sampling. totaling 44 companies. The data analysis technique in this research is multiple linear analysis. The results of the study are ROA, ROE, Leverage affects Corporate Social Responsibility, while OER or operational costs do not affect Corporate Social Responsibility. Keywords: CSR, Leverage, ROA, ROE, Operational Costs.
FAKTOR PENENTU FIRM VALUE PADA PERUSAHAAN LQ45 Marisa Ayu Nurrohmah; Yuli Chomsatu; Anita Wijayanti
PROSEDING 2021: PROSIDING FAKULTAS EKONOMI
Publisher : PROSIDING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.073 KB)

Abstract

Nilai perusahaan merupakan cara investor memandang keberhasilan suatu perusahaan melalui harga sahamudimana jika hargaasaham perusahaan tinggi di pasaran maka tinggi juga nilai dari perusahaan tersebut.mPenelitian ini bertujuan untukmmenguji dan menganalisis pengaruhuDebt To Equity Ratio (DER), Return On Asset (ROA), Return Of Equity (ROE), Firm Size dan Likuiditas terhadap nilai perusahaan. Dalamipenelitian ini,iteknik pengambilanmsampelmmenggunakan metodei purposiveisampling, jumlahisampel yangidiperoleh sebanyaki32 sampelidari 8 perusahaanmLQ45 yangiterdaftar diiBEI selamaiperiodei2017-2020. Teknikmanalisis datamstatistic deskriptif,nuji asumsi klasik, dan analisis regresi linier berganda.iHasilipenelitian menunjukkan bahwa secara simultan, Debt To Equity Ratio (DER), Return On Asset (ROA), Return Of Equity (ROE), Firm Size dan Likuidtas tidak berpengaruhiterhadap nilai perusahaan. Secaraiparsial, hasilmpenelitian menunjukkan bahwamLikuiditas dan Return Of Equity (ROE) berpengaruh terhadapmnilai perusahaan. SedangkanmDebtiTonEquity Ratio (DER), ReturnmOn Asset (ROA), dan Firm Size tidakiberpengaruhiterhadapinilai perusahaan. Kata kunci : Debt To Equity Ratio (DER), Likuiditas, Nilai Perusahaan, Return On Asset (ROA), Return Of Equity (ROE), Ukuran Perusahaan.
FAKTOR-FAKTOR YANG MEMPENGARUHI PRICE EARNING RATIO (PER) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Avinia Andika; Yuli Chomsatu; Anita Wijayanti
PROSEDING 2021: PROSIDING FAKULTAS EKONOMI
Publisher : PROSIDING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.487 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan terhadap Price Earning Ratio (PER). Populasi penelitian ini sebanyak 123 perusahaan manufaktur yang terdaftar di BEI tahun 2016-2018, dengan menggunakan teknik purposive sampling sehingga diperoleh sampel sebanyak 41 perusahaan. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Berdasarkan hasil penelitian menjelaskan bahwa Debt to Equity Ratio (DER), Price Book Value (PBV), Ukuran Perusahaan (SIZE), dan Return on Equity (ROE), berpengaruh terhadap Price Earning Ratio (PER), sedangkan Current Ratio (CR) dan Total Asset Turnover (TATO), tidak berpengaruh terhadap Price Earning Ratio (PER) pada perusahaan manufaktur yang terdaftar di BEI. Kata Kunci : Price Earning Ratio
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK YANG TERDAFTAR PADA PERUSAHAAN PLASTIK DAN KEMASAN YANG TERDAFTAR DI BEI PERIODE 2015-2019 widiyastuti, tri; Siti Nurlaela; Yuli Chomsatu
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.467 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.571

Abstract

This study aims to determine the influence of profitability, company size and leverageon corporate tax aggressiveness. The population in this study is plastics andpackaging companies listed on the Indonesia Stock Exchange for the period 2015-2019. The company samples as many as 13 (thirteen companies) companies, as manyas 5 (four) years of research period and this research sample using purposivesampling techniques, the number of research samples as many as 60 samples. Theresults of the first hypothesis test explain that profitability affects the aggressivenessof taxes on companies and packaging.. The results of hypothesis 2 testing show thatthe size of the company affects the aggressiveness of taxes. The results of hypothesis3 testing show that leverage has no effect on tax aggressiveness.
FAKTOR-FAKTOR YANG MEMPENGARUHI PRICE EARNING RATIO (PER) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Andika, Avinia; Yuli Chomsatu; Anita Wijayanti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.684 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.598

Abstract

This research aims to find out the effect of financial performance on the PriceEarning Ratio (PER). The population of this study was 123 manufacturingcompanies registered with the IDX in 2016-2018, using purposive samplingtechniques so that a sample of 41 companies was obtained. The data analysis methodused in this study is multiple linear regression analysis. Based on the results of thestudy explained that Debt to Equity Ratio (DER), Price Book Value (PBV), CompanySize (SIZE), and Return on Equity (ROE), affect the Price Earning Ratio (PER),while the Current Ratio (CR) and Total Asset Turnover (TATO), have no effect onthe Price Earning Ratio (PER) in manufacturing companies listed on the IDX.
Co-Authors Aghlul Jannatun Agni Astungkara Agustin Nur'aini Agustin Nuraini AJENG LAKSMI DEWANTI Allivia Ayuningtyas Alysha Fadjri Ramadhani Andika, Avinia Anisa Wantifa Pratiwi Anita Wijayanti Aprilia Setyo Endah Widodo Aulia Indira Lailyatussoqiba Avinia Andika dea ayu kusuma wardani Endang Masitoh Endang Masitoh W Kartika Hendra Titisari Kiki Nurhalimah Laksono Trisnantoro Marisa Ayu Nurrohmah Rina Puji Hastuti Septiana Putri Hargyanti Setiyowati Siti Nurlaela Suhendro Suhendro Widiyastuti, Tri