Garuda - Garba Rujukan Digital

DATA AKUNTANSI DALAM MEMPREDIKSI KEBANGKRUTAN: PERSPEKTIF HISTORIS DAN KONTEMPORER SALIS MUSTA ANI; AMELIA OKTRIVINA SIREGAR
Jurnal Bisnis dan Akuntansi Vol 21 No 1 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This paper discusses the development of the use of accounting data in predicting corporate bankruptcy (financial distress) and the role of accounting data in predicting bankruptcy. Research completion will be divided into several developments, covering the 1930s until the 2000s.

Financial Leverage, Risiko Sistematis, Size, Likuiditas Dan Return On Investment Pada Emiten LQ45 Di Bursa Efek Indonesia Indah Masri; Salis Musta Ani
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 4 No 1 (2015)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v4i1.76

The aims of these research is to examine the extent which the variables are identified (size, liquidity, and return on investment) influence the sensitivity of the relationship between financial leverage with systematic risk (beta) using data pool balance panel. This study used a sample LQ45 companies selected by certain criteria. Data taken from information the annual financial statements and annual reports LQ45 2010 to 2013 with a total of 92 firm-year observations. Through the test model 1, the result that size a significant positive effect on the level of 5%. While testing the model 2 showed significant positive results at the level of 1% for financial leverage and liquidity variable. Testing model 3 shows that the leverage significant positive effect on the level of 1%. When tested together in the fourth model, the significant variable is the incremental variable on moderation financial leverage with liquidity, and moderation financial leverage with ROI. Results of model 4 explains that the liquidity and investment levels can affect the level of risk. the higher the level of investment, it will weaken the effect of financial leverage on a systematic risk, due to the higher level of investment led to financial leverage will be decreased so that the inherent systematic risk will also be reduced.

Kebijakan Dividen Antara Efek Syariah Dengan Efek Konvensional Salis Musta Ani; Hotman Fredy
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 2 (2014)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v3i2.84

This study aims to reveal the dividend policy of the companies listed in the Islamic Securities and Exchange Conventional in 2012 in Indonesia Stock Exchange through a comparison of the two types of these securities in testing the effect of the current ratio (CR), cash position (CP), and the debt equity ratio (DER ), and net profit margin (NPM) on dividend policy by proxy dividend payout ratio (DPR). Growth (GROWTH) and firm size (SIZE) becomes the controlling variable in this study. Using data from 64 companies listed on the Stock Exchange DER result that significant positive effect on the DPR for Islamic securities. While the growth control variables proved significant negative effect on the DPR for Islamic securities. To test the model 2 (DPRK) obtained the result that the profitability (NPM) and the size effect on the DPR to conventional effects. This test illustrates that dividends on both the effects of development policy, is significantly affected by different variables. This is likely because the decision for investment or other financing different in each category effects. Moreover, we can see that the average dividend policy on Islamic securities is higher than the average dividend policy on conventional effects. This result could increase investor interest in the shares of sharia and encourage the development of Islamic securities. However, there are things that need attention, ie companies with Islamic securities need to further improve profitability.

Governance Dalam Perspektif Auditor Internal Dan Pengaruhnya Terhadap Kemungkinan Kebangkrutan Perusahaan Hotman Fredy; Salis Musta Ani
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 1 (2014)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v3i1.100

This study examines the effect of the application of appropriate corporate governance guidelines for the internal auditor to the possibility of companies experiencing financial difficulties. Together with the control variables, ieLeverage, ROA, Quick Ratio, EPS, and Size, conducted testing using Binary Logit with the dependent variable. Panel data of 25 companies listed on the Indonesia Stock Exchange (BEI) for the total of 50 firm year traced through the annual report, IDX websites and corporate websites, as well as ICMD.The results show that Leverage and Size significantly influence the likelihood companies experiencing financial difficulties. However, this study failed to prove that the company's corporate governance affects the possibility of experiencing financial difficulties. Nevertheless, obtained a description of the application of corporate governance as defined by the guidelines of the internal auditors on average 79%. This proves that the internal auditor is also one of the governance that have contributed to the implementation of good corporate governance in the company so that it can be used as representation of the CG with other CG mechanisms.

Mekanisme Governance Dan Pengungkapan Sustainable Finance:Untuk Melihat Tingkat Kesiapan Penerapan Sustainable Finance Pada Perusahaan Jasa Keuangan Terdaftar Di BEI Salis Musta Ani; Hotman Fredy
Jurnal Akuntansi Vol. 21 No. 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i3.247

This research is motivated by the lack of literature on the disclosure of sustainable finance and the need on preparing for the financial services industry in Indonesia to start implementing sustainable finance. In addition, the background of this research is the absence of standard setting of sustainable finance reporting standards, whereas the implementation of sustainable finance reporting is planned by OJK in 2016. This research is examination ofÂ influence of governance mechanism towards sustainable finance. Data is traced from financial services companies listed on the BEI. The research method used is multiple linear regression. The result proves that size of both company and the directors affect the disclosure of sustainable finance. This study also illustrates that the average of companies in Indonesia nowadays, when using measurement items based on International Finance Corporation (IFC), report components in sustainable finance is 0.35 on average. OJK needs to pay attention to this to provide more intensive guidelines for implementation and reporting of sustainable finance.

Pengaruh pandemi Covid-19 terhadap indeks sektoral di Bursa Efek Indonesia Basis G Andamari; Shanti Lysandra; Salis Musta Ani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.696

This study analyzes the effect of the Covid-19 pandemic, which consists of the number of confirmed positives, the number of active people, and the number who died from Covid-19 on the sectoral index on the Indonesia Stock Exchange (IDX). The research method used is quantitative research with causality analysis. The data used in this study is secondary data obtained from the Ministry of Health website and Worldometers for the Covid-19 pandemic and the IDX for sectoral index data for the period January 2020-June 2021. The results of the analysis show that the Covid-19 pandemic affects all IDX sectoral indices with a high level of different influences, namely: (1) significantly negatively affected sectors: properties and trade (transportation, restaurant, hotel, and leisure sub-sectors), (2) negatively affected sectors: miscellaneous industry, consumer, financial and manufacture and ( 3) Positively affected sectors: mining and infrastructure (telecommunication and technology sub-sector).

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI MINAT MAHASISWA AKUNTANSI BERKARIER MENJADI AKUNTAN PUBLIK (Studi pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Pancasila) Yulin Shafira Oktaviani; Fathoni Zoebaedi; Salis Musta Ani
RELEVAN : Jurnal Riset Akuntansi Vol 1 No 1 (2020): November
Publisher : FEB-UP Press

Penelitian ini membahas tentang penilaian nilai intrinsik kerja, penghargaan finansial, lingkungan kerja,pelatihan profesional, penilaian pasar kerja dan kepribadian terhadap minat mahasiswa akuntansi karir, menjadiakuntan publik. Metode pengambilan sampel dalam penelitian ini menggunakan metode purposive samplingyaitu suatu bentuk non-probability sampling dimana peneliti mengandalkan penyusunan self assessment dalampemilihan anggota yang akan didampingi dalam penelitian. Dalam penelitian ini digunakan 117 mahasiswaakuntansi Universitas Pancasila. Penelitian ini menggunakan analisis regresi berganda. Hasil penelitian inimembuktikan bahwa penghargaan finansial, lingkungan kerja, pelatihan profesional dan penilaian pasar kerjapositif terhadap minat mahasiswa akuntansi karir menjadi akuntan publik. Sedangkan nilai intrinsik pekerjaandan kepribadian tidak berpengaruh terhadap minat karir mahasiswa akuntansi menjadi akuntan publik.

PENGARUH ENVIRONMENTAL DISCLOSURE, SOCIAL DISCLOSURE DAN MEKANISME GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2018-2020) Yasmin Shabirah Kaplale; Yetty Murni; Salis Musta Ani
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 3 No 2 (2023): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v3i2.4033

ABSTRAK Tujuan penelitian ini adalah untuk mengetahui Pengaruh Environmental Disclosure, Social Disclosure, dan Mekanisme Governance terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia tahun 2018-2020). Data yang digunakan adalah data sekunder berupa data annual report perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2020. Pemilihan sampel dalam penelitian ini dengan metode purposive sampling. Berdasarkan kriteria yang telah ditentukan diperoleh sampel sebanyak 35 perusahaan sehingga data observasi berjumlah 85 sampel. Uji hipotesis yang digunakan adalah analisis regresi linear berganda menggunakan program IBM SPSS Statistic versi 25.0. Hasil penelitian ini menunjukkan bahwa dewan komisaris independen berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan environmental disclosure, social disclosure, dan komite audit tidak berpengaruh terhadap nilai perusahaan. Kata Kunci: Environmental Disclosure, Social Disclosure, Komisaris Independen, Komite Audit, Profitabilitas. ABSTRACT The purpose of this study was to determine the Effect of Environmental Disclosure, Social Disclosure, and Governance Mechanisms on Firm Value (Empirical Study on Companies Listed on the Indonesia Stock Exchange in 2018-2020). The data used is secondary data in the form of annual report data for manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period. The sample selection in this study was a purposive sampling method. Based on the predetermined criteria obtained a sample of 35 companies so the observation data amounted to 85 samples. The hypothesis test used is multiple linear regression analysis using the IBM SPSS Statistic version 25.0 program. The results of this study indicate that the independent board of commissioners has a positive and significant effect on firm value. Keywords: Environmental Disclosure, Social Disclosure, Independent Board of Commissioners, Audit Committee, Profitability.

Pelatihan Dan Pembinaan Mahasiswa Wirausaha Jasa Cuci Sepatu SNWS (Shoes And Wash Service) Tia Ichwani; Dewi Kurniawati; Mira Munira; Ameilia Damayanti; Tri Astuti; Salis Musta Ani
SULUH: Jurnal Abdimas Vol 5 No 2 (2024): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v5i2.5203

Abstrak Pemasaran secara digital merupakan salah satu solusi yang tepat untuk dilakukan oleh para pelaku UMKM. Akhir-akhir ini, banyak bermunculan berbagai jenis dan model sepatu dipasaran, baik sepatu buatan luar negeri sampai dengan sepatu buatan lokal. Model sepatu mengalami perkembangan, jika dulu sepatu hanya digunakan untuk bekerja dan berolahraga, sekarang sepatu dapat digunakan untuk kegiatan sehari-hari, seperti santai dan bahkan pergi ke pesta.Semakin banyak sepatu yang dimiliki, maka semakin sulit dan semakin mahal juga biaya yang dikeluarkan untuk mencuci dan juga perawatannya, terlebih-lebih, tidak semua bahan sepatu dapat diperlakukan sama. SNWS (Shoes and Wash Service) adalah sebuah usaha yang bergerak dibidang produk dan jasa dalam menangani kebersihan sepatu. Berdiri sejak tahun 2021 dengan mengangkat tagline #MaximizeYourShoeCare. Kata Kunci: Pemasaran digital, Pelatihan, Pembinaan, UMKM, Jasa Cuci Sepatu. Abstract Digital marketing is one of the right solutions for MSME actors. Lately, many types and models of shoes have appeared on the market, both foreign-made and locally made. The shoe model has developed; if in the past shoes were only used for work and sports, now shoes can be used for everyday activities, such as relaxing and even going to parties. The more shoes you have, the more difficult and expensive it is to wash and maintain them; moreover, not all shoe materials can be treated the same. SNWS (Shoes and Wash Service) is a business engaged in products and services related to shoe cleanliness. Established in 2021 with the tagline Maximize Your Shoe Care. Keywords: Digital Marketing, training, coaching, UMKM, Shoe Washing.

Pengaruh pandemi Covid-19 terhadap indeks sektoral di Bursa Efek Indonesia Basis G Andamari; Shanti Lysandra; Salis Musta Ani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.696

This study analyzes the effect of the Covid-19 pandemic, which consists of the number of confirmed positives, the number of active people, and the number who died from Covid-19 on the sectoral index on the Indonesia Stock Exchange (IDX). The research method used is quantitative research with causality analysis. The data used in this study is secondary data obtained from the Ministry of Health website and Worldometers for the Covid-19 pandemic and the IDX for sectoral index data for the period January 2020-June 2021. The results of the analysis show that the Covid-19 pandemic affects all IDX sectoral indices with a high level of different influences, namely: (1) significantly negatively affected sectors: properties and trade (transportation, restaurant, hotel, and leisure sub-sectors), (2) negatively affected sectors: miscellaneous industry, consumer, financial and manufacture and ( 3) Positively affected sectors: mining and infrastructure (telecommunication and technology sub-sector).

Title

Found 10 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 10 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 10 Documents
Search