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All Journal Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Among Makarti Management Analysis Journal Fokus Ekonomi Jurnal Ilmu Manajemen dan Akuntansi Terapan Balance Vocation Accounting Journal Prima Ekonomika : Jurnal Ekonomi dan Bisnis JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Jurnal Pengabdian Mitra Masyarakat (JPMM) National Conference on Applied Business, Education & Technology (NCABET) Jurnal Pengabdian Masyarakat Nusantara The Academy Of Management and Business (TAMB) Indonesia Auditing Research Journal Jurnal Kendali Akuntansi Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS)
Astohar Astohar
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA STUDI EMPIRIS DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2008-2012 Kelerek, Kelerek; Astohar, Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 5, No 2 (2014)
Publisher : STIE Totalwin Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5.177 KB)

Abstract

This study aims to examine variable-variable firm size, profitability, financial leverage, managerial ownership and devident payout ratio to find companies that perform income smoothing practices and that not doing income smoothing practices listed in the Indonesia Stock Exchange (IDX) of the year 2008 - 2012.This study uses a quantitative approach, where the data used for the study are the financial statements of the years 2008-2012. The samples are 265 companies for 5 years in companies listed on the Indonesia Stock Exchange and were selected using purposive sampling method. Subsequently the samples were classified into groups grader profit and not income smoothing using Eckel. Analysis of the data obtained performed using logistic regression analysis.The test results of five independent variables using logistic regression showed that company size and financial leverage effect on income smoothing practices while to profitability, managerial ownership , and devident payout ratio has no effect on income smoothing practices
KEPEMIMPINAN PELAYAN (SERVANT LEADERSHIP) SEBAGAI GAYA KEPEMIMPINAN UNTUK KEMAJUAN ORGANISASI Astohar, Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 3, No 2 (2012)
Publisher : STIE Totalwin Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5.173 KB)

Abstract

A company will succeed or fail even largely determined by the leadership. Leaders establish direction by developing a vision for the future, then communicate to everyone and inspire these people in the face of all odds. Servant leadership simultaneously can improve employees personal growth and improve the quality and service institutions begun all personal involvement of every member of the organization in the decision-making process as well as ethical behavior and responsible. Style is a servant leader model that optimizes the empowerment and development of members of the organization by making his followers as whole human beings with the essence is to serve others. Aspects of ministry leaders are serving the heart, the head of the serving, serving hand . The focus of the servant leader is employee development, the creation of added value for customers, creating customer satisfaction and continuous success. The dimensions of servant leaders are : Altruistic calling, Emotional Healing, Wisdom, Persuasive mapping, Organizational stewardship, Humility, Vision and Service   Keyword : Servant leadership, organizational
PENGARUH CAPITAL ADEQUACY RATIO (CAR) DAN FINANCING TO DEPOSIT RATIO TERHADAP PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA DENGAN INFLASI SEBAGAI VARIABEL PEMODERASI Astohar, Astohar
AMONG MAKARTI Vol 9, No 2 (2016): AMONG MAKARTI
Publisher : Jurnal Ilmiah Among Makarti, STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v9i2.138

Abstract

AbstrakBank Syariah mempunyai peranan dalam pembangunan perekonomian di Indonesia. Sehingga peningkatan kinerja bank syariah dengan prinsip syariah tetap sehat dan efisien. Profitabilitas merupakan indikator yang paling tepat untuk mengukur kinerja suatu bank. Tingkat return on assets (ROA) digunakan untuk mengukur profitabilitas bank, hal ini sesuai dengan saran Bank Indonesia sebagai pembina dan pengawas perbankan. Semakin besar return on assets (ROA) suatu bank, semakin besar pula tingkat keuntungan yang dicapai bank dan semakin baik posisi bank tersebut dari segi penggunaan asset. Permasalahan dalam penelitian ini adalah adanya gap penelitian antara Wibowo dan Syachu (2013) dengan Suryani (2011) berkaitan dengan pengaruh capital adequacy ratio terhadap return on asset (ROA) serta antara Damayanti (2012) dengan Anggraini (2014) terkait pengaruh financing to deposit ratio terhadap return on asset (ROA). Besar sampel yang diambil adalah sebanyak 11 bank Umum Syariah dengan teknik pengambilan menggunakan purposive non random sampling. Alat analisis yang digunakan adalah uji penyimpangan asumsi klasik, uji fit data, uji regresi berganda, uji hipotesis dan uji moderasi. Hasil yang diperoleh adalah capital adequacy ratio (CAR) Bank Umum Syariah (BUS) terbukti berpengaruh positif dan signifikan terhadap profitabilitas bank atau semakin besar capital adequacy ratio (CAR) maka akan meningkatkan profitabilitas bank pada Bank Umum Syariah (BUS). Financing to deposit ratio (FDR) tidak terbukti berpengaruh positif dan signifikan terhadap profitabilitas bank atau semakin besar financing deposit ratio maka akan tidak mampu meningkatkan profitabilitas bank pada Bank Umum Syariah (BUS), namun justru akan menurunkan, meskipun pernyataan tidak bermakna (tidak signifikan). Inflasi tidak terbukti memperkuat atau pun memperlemah pengaruh capital adequacy ratio (CAR) dan financing to deposit ratioi (FDR) terhadap return on asset.Kata Kunci : capital adequacy ratio, financing to deposit ratio, inflasi dan return on asset
Penguatan Lembaga BUMDes Tirto Manunggal di Desa Tirtomulyo Kecamatan Plantungan Kabupaten Kendal Astohar Astohar; Sari Rahmadhani
JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) Vol 1, No 2: Mei (2020)
Publisher : ICSE (Institute of Computer Science and Engineering)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/jpkmi.v1i2.48

Abstract

Abstrak: Keberadaan BUMDes Tirto Manunggal, di Desa Plantungan, Kecamatan Sukorejo Kendal diharapkan dapat menjalankan fungsinya sebagai lembaga ekonomi masyarakat yang mempunyai peran strategis. Pengelolaan BUMDes yang optimal diharapkan mampu meningkatkan perekonomian masyarakat desa. Kendala yang dihadapi oleh BUMDes adalah belum optimal dalam melaksanakan fungsinya, hal ini terjadi karena masih kurang informasi mengenai Peraturan Desa (Perdes), Anggaran Dasar dan Anggaran Rumah Tangga (AD/ART) dan Standar Operasional Prosedur (SOP). Tujuan pengabdian kepada masyarakat (PkM) yang dilakukan adalah untuk melakukan penguatan kelembagaan BUMDes melalui pendampingan dan pelatihan. Kegiatan ini dilaksanakan dengan peserta yang berasal dari pengelola BUMDes, perangkat desa dan perwakilan dari masyarakat Desa Plantungan. PkM yang dilakukan meliputi pendampingan dalam memahami masalah yang berada di BUMDes Tirto Manunggal dan pelatihan memahami dan menyusun Perdes, AD/ART dan SOP. Kegiatan dapat berjalan dengan baik dan mendapat dukungan dari pihak lain diluar pengelola BUMDes seperti Pemerintah Desa, Perangkat Desa, Badan Permusyawaratan Desa dan masyarakat desa. Sehingga tujuan untuk menguatkan kelembagaan BUMDes dapat terlaksana dengan baik. Beberapa manfaat lain yang diperoleh dari PkM ini yaitu penyusunan Perdes dapat mensinergikan kerjasama yang baik antara pengelola BUMDes dan Pemerintah Desa. Pemahaman AD/ART dan SOP dapat menguatkan BUMDes mengendalikan dan mengatur kegiatan usaha yang dikelola dipertanggungjawabkan pada para pemangku kepentingan.Abstract: Existence of BUMDes Tirto Manunggal, Plantungan Village, Sukorejo Kendal District is expected to carry out its function as a community economic institution that has a strategic role. Optimized BUMDes management is expected to be able improve economy rural communities. The obstacle faced BUMDes is that it is not yet optimal in carrying out its functions, this happens because there is still lack information regarding Village Regulations (Perdes), Statutes and Bylaws (AD/ART) and Standard Operating Procedures (SOP). Purpose community service (PkM) conducted is to strengthen BUMDes institutional through mentoring and training. This activity was carried out with participants from BUMDes managers, village officials and representatives from community Plantungan Village. PkM provides assistance in understanding problems at BUMDes Tirto Manunggal and training in understanding and compiling Perdes, AD/ART and SOP. Activities can run well and have support from other parties outside BUMDes manager such as Village Government, Village Officials, Village Consultative Body and village community. So that aim to strengthen BUMDes institutions can be well implemented. Some other benefits obtained from this PkM are formulation Perdes can synergize good cooperation between BUMDes manager and Village Government. Understanding AD/ART and SOP can strengthen BUMDes to control and regulate managed business activities that are accountable to stakeholders.
Model Struktural Faktor – Faktor yang Berpengaruh terhadap Profitabilitas dengan Net Interest Margin sebagai Variabel Intervening (Studi pada Bank Go Public di Indonesia Pada Tahun 2014 – 2018) Astohar Astohar; Mirna Dyah Praptitorini
Balance Vocation Accounting Journal Vol 3, No 2 (2019): Balance Vocation Accounting Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (713.461 KB) | DOI: 10.31000/bvaj.v3i2.2237

Abstract

Perbankan merupakan lembaga keuangan yang memiliki peranan dalam sistem keuangan di Indonesia. Kinerja keuangan perbankan atau kesehatan perbankan dapat dilihat melalui kinerja profitabilitas. Dalam mengukur profitabilitas bank yang go public, penelitian ini menggunakan Return On Asset (ROA). ROA lebih memfokuskan pada kemampuan perbankan untuk memperoleh earning dalam operasi perusahaan. Penelitian ini merupakan pengembangan dari penelitian Hardiyanti (2016) dengan menambah variabel Capital Adequacy Ratio(CAR).Penelitian ini mengambil obyek pada perbankan go public di Indonesia sebanyak 43 perbankan. Sampel yang digunakan untuk penelitian adalah sebanyak 41 bank (2 bank tidak dapat digunakan). Metode pengambilan sampel menggunakan purposive sampling. Alatanalisis menggunakan regresi berganda dengan tiga tahapan regresi.Hasil penelitian menunjukkan bahwa Loan to Deposit Ratio (LDR) mempunyai pengaruh positif signifikan terhadap Net Interest Margin (NIM) dan negative tidak signifikan terhadap Return On Asset (H1 dan H4 ditolak). Biaya Operasional terhadap Pendapatan Operasional (BOPO) mempunyai pengaruh negative signifikan terhadap Net Interest Margin (NIM) dan terhadap Return On Asset (H2 dan H5 diterima). Capital Adequacy Ratio (CAR) terbukti mempunyai pengaruh positif tidak signifikan terhadap Net Interest Margin (H3 ditolak) dan negative signifikan terhadap Return On Asset (H6 diterima). Net Interest Margni (NIM) Bank Go Public di Indonesia mempunyai pengaruh positif signifikan terhadap Return On Asset (H7 diterima). Hasil perhitungan sobel test menunjukkan bahwa Net Interest Margin (NIM) terbukti sebagai variable mediasi untuk Loan To Deposit Ratio (LDR) dan BOPO terhadap Return On Asset (ROA), sedangkan pada variabel Capital Adequacy Ratio (CAR) tidak terbukti sebagai mediasi.
PERAN NET INTEREST MARGIN (NIM) DALAM MEMPERKUAT PENGARUH LOAN TO DEPOSIT RATIO (LDR) TERHADAP PERUBAHAN LABA PADA BANK DEVISA DI INDONESIA Astohar .
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 7, No 1: Juni 2012
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.7.1.%p

Abstract

Changes in banking profits in the referene to find business prospects in the future. Loan to deposit ratio is a variable that is unique in affecting change in earnings. The uniqueness of the results of different studies show, that there was a significant positive effect or which have significant negative effects. Net interest margin included in the study to reinforce the influence loan to deposit ratio to changes in earnings. The study was conducted on a Devisa bank registered in Indonesian Bank 2006-2009 period by taking a sample of 26 foreign banks. Data collection methods used are literature and documentation. Analysis of data using techniques of data normality test, the deviation of classical assumptions, test moderation regression analysis, and hypothesis testing using the SPSS. The results showed that the Loan to Deposit Ratio did not prove a negative and significant impact on profit of changes in foreign exchange bank in Indonesia. Net interest variables can not strengthen the influence of a variable loan to deposit ratio to changes in earnings on bank foreign exchange bank in Indonesia.
GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE IN THE IMPACT OF FINANCIAL PERFORMANCE ON COMPANY VALUES Dhian Andanarini Minar Savitri; Yuyun Ristianawati; Prihasantyo Siswo Nugroho; Astohar Astohar
International Journal of Economy, Education and Entrepreneurship Vol. 1 No. 2 (2021): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v1i2.11

Abstract

In the sector of the manufacturing industry that has gone public, the value of the company is very important to attract investors. One thing that is thought to affect the value of the company is financial performance. This study aims to determine the effect of financial performance on firm value with Good Corporate Governance as a moderating variable. In this study, financial performance is proxied by Return on Assets (ROA), firm value is proxied by Price to Book Value (PBV) and Good Corporate Governance is proxied using managerial ownership. The data in this study uses secondary data taken from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. The results of this study indicate that financial performance has an effect on firm value, but Good Corporate Governance cannot moderate the effect of financial performance on firm value
COUNSELING ON THE IMPORTANCE OF FINANCIAL BOOKKEEPING IN MSMES BOJA VILLAGE, KENDAL CENTRAL JAVA: PENYULUHAN PENTINGNYA PENCATATAN PEMBUKUAN KEUANGAN PADA UMKM DESA BOJA, KEC BOJA , KAB KENDAL JAWA TENGAH Yuyun Ristianawati; Astohar Astohar; Noorsalim Noorsalim
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 1 No. 2 (2021): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v1i2.16

Abstract

The role of the financial report in the MSME business unit is vital; this is a means for MSME s in managing their finances. The reporting information in this financial report assesses the financial performance of MSMEs for their management and to account for the funds they manage. For MSMEs in Boja village, Boja village, Boja district, Kendal district, financial bookkeeping has an important role and is needed to develop business units, formulate plans year, and evaluate business units managed by MSMEs in Boja village
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI RETURN SAHAM PERBANKAN GO PUBLIC DENGAN NILAI PERBANKAN SEBAGAI VARAIBEL INTERVENING Astohar Astohar; Yuyun Ristianawati; Dewi Oktafiani
Among Makarti Vol 14, No 1 (2021): AMONG MAKARTI
Publisher : STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v14i1.205

Abstract

Return saham perbankan selama 6 tahun dari tahun 2014 sampai dengan 2019 adalah berfluktuatif. Hasil penelitian terdahulu menunjukkan terjadi gap serta adanya rekomendasi untuk membuat model penelitian factor – factor yang mempengaruhi return saham perbankan yang go public secara bertingkat (Struktural). Populasi dalam penelitian ini adalah sebanyak 43 perbankan go public. Besar sampel yang digunakan sebanyak 35 bank dengan metode pengambilan sampel menggunakan purposive sampling, sehingga jumlah observasi sebanyak 210 observasi. Alat analisis yang digunakan adalah menggunakan persamaan regresi linier berganda dan sobel test (uji mediasi). Hasil penelitian menunjukkan bahwa ­capital adequacy ratio (CAR), return on equity (ROE) terbukti mempunyai pengaruh positif dan signifikan terhadap price book to value (PBV). Price book to value (PBV) mempunyai pengaruh positif dan signifikan terhadap return saham perbankan yang go public di Indonesia. Return on equity (ROE) secara langsung terbukti berpengaruh terhadap return saham, sedangkan capital adequacy (CAR) dan loan to deposit ratio (LDR) tidak terbukti berpengaruh terahdap return saham. Price to book value mampu memediasi pengaruh capital adequacy ratio (CAR), return on equity (ROE) dan loan to deposit ratio (LDR) terhadap return saham perbankan yang go public di Indonesia. Kata kunci : CAR, ROE, LDR, PBV  dan Return Saham.
PERAN NILAI PERBANKAN DALAM MEMEDIASI PENGARUH NON PERFORMING LOAN DAN NET INTEREST MARGIN TERHADAP RETURN SAHAM PERBANKAN GO PUBLIC Astohar Astohar; Sinta Ratna Pratiwi
Among Makarti Vol 14, No 2 (2021): AMONG MAKARTI
Publisher : STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v14i2.221

Abstract

Hasil penelitian terdahulu menunjukkan terjadi gap pengaruh antara non performing loan (NPL) dan net interest margin (NIM) terhadap return saham. Selain itu juga ada rekomendasi untuk membuat model penelitian factor – factor yang mempengaruhi return saham perbankan yang go public secara bertingkat (Struktural). Populasi dalam penelitian ini adalah sebanyak 43 perbankan go public. Besar sampel yang digunakan sebanyak 35 bank dengan metode pengambilan sampel menggunakan purposive sampling, sehingga jumlah observasi sebanyak 210 observasi. Alat analisis yang digunakan adalah menggunakan persamaan regresi linier berganda dan sobel test (uji mediasi). Hasil penelitian menunjukkan bahwa ­non performing loan (NPL) terbukti mempunyai pengaruh negative dan signifikan terhadap price book to value (PBV) dan return saham. Net interest margin (NIM) terbukti mempunyai pengaruh positif dan signifikan terhadap Price book to value (PBV) dan return saham. Price to book value mampu memediasi pengaruh net interest margin (NIM) terhadap return saham perbankan yang go public di Indonesia akan tetapi tidak mampu memediasi pada variable non performing loan (NPL)
Co-Authors Aditya Yoga Prasetya Andi Kartika Chanwut Thongkamkaew Desy Arista Dewi Oktafiani Dewi Oktafiani DHIAN ANDANARINI MINAR SAVITRI Harvioni, Ayu Nisaa Isna Azizah Kelerek Kelerek, Kelerek Mirna Dyah Praptitorini Mirna Dyah Praptitorini Muhamad Saufi Che Rusuli Mulyani Mulyani Nico Irawan Noor Salim Novianti, Frida Putri Nugroho, Prihasantyo Siswo Paskah A Sinaga Praptitorini, Mirna Dyah Prihansantyo Siswo Nugroho Rahmania Mustahidda Rahul Bhandari Ristianawati, Yuyun Sari Rahmadhani Septia Kurniati Sinta Ratna Pratiwi Siti Shobandiyah Sugiharti Sugiharti Sumiyanti, Tri Supriyanti, Luluk