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Penerapan Aplikasi Komputer Akutansi Untuk Menambah Skil Siswa SMK Yayasan Khazanah Kebajikan Dengan Aplikasi Acurrate Holiawati Holiawati; Fahmi Rizqillah; Jaenudi Jaenudi; Sri Agustina; Maryatus Kusnul Khotimah; Safira Adhania; Andi Luvito
Jurnal Abdimas Tri Dharma Manajemen Vol 4, No 1 (2022): ABDIMAS
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ABMAS.v4i1.p69-76.y2022

Abstract

Pengabdian ini berjudul penerapan penerapan aplikasi komputer akuntansi untuk menambah skill siswa SMK Yayasan Khazanah Kebajikan dengan aplikasi accurate. Tujuan umum dari kegiatan pengabdian kepada masyarakat ini adalah Memberikan pelatihan dan pengetahuan secara praktis ilmu pengetahuan aplikasi komputer akuntansi dengan aplikasi accurate.  Metode yang digunakan adalah metode survey dan penyampaian materi secara langsung serta simulasi dan diskusi mengenai ilmu pengetahuan aplikasi komputer akuntansi dengan aplikasi accurate. Kesimpulan dari pengabdian kepada masyakat ini adalah siswa sangat tertarik untuk lebih mengetahui ilmu pengetahuan aplikasi komputer akuntansi dengan aplikasi accuarate, namun dalam penyampaian materi dalam waktu yang singkat tidaklah cukup siswa harus membutuhkan pelatihan untuk mendalami aplikasi accurate.
Pengaruh Likuiditas, Leverage, dan Perputaran Aset terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Moderating Sunhaji Sunhaji; Nardi Sunardi; Holiawati Holiawati
JIMF (Jurnal Ilmiah Manajemen Forkamma) Vol 6, No 2 (2023): JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA)
Publisher : universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/frkm.v6i2.27723

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Likuditas, Leverage dan Perputaran Aset terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating pada perusahaan manufaktur sektor basic materials yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015 – 2020. Penelitian ini menggunakan metode asosiatif dengan pendekatan kuantitatif. Jumlah sampel terdiri dari 22 perusahaan yang memenuhi kriteria selama periode 6 tahun dan 132 data observasi. Teknik pengolahan data menggunakan program E-Views Versi 10, yaitu menggunakan uji statistik deskriptif, pemilihan model regresi data panel, uji asumsi klasik, analisis regresi data panel, uji hipotesis, uji koefisien determinasi dan Moderate Regression Analysis (MRA). Hasil penelitian menunjukkan likuiditas, leverage dan perputaran asset berpengaruh positif terhadap Nilai Perusahaan; Likuiditas, Leverage, dan Perputaran Aset secara simultan berpengaruh positif terhadap Nilai Perusahaan; Profitabilitas tidak memediasi pengaruh likuiditas, leverage dan perputaran asset terhadap nilai perusahaan.                The purpose of this study was to determine the effect of Liquidity, Leverage and Asset Turnover on Firm Value with Profitability as a Moderating Variable in basic materials manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015 – 2020. This research uses an associative method with a quantitative approach. The number of samples consisted of 22 companies that met the criteria for a period of 6 years and 132 observational data. Data processing techniques use the E-Views Version 10 program, which uses descriptive statistical tests, selection of panel data regression models, classical assumption tests, panel data regression analysis, hypothesis testing, coefficient of determination tests and Moderate Regression Analysis (MRA). The results show that liquidity, leverage and asset turnover have a positive effect on firm value; Liquidity, Leverage, and Asset Turnover simultaneously have a positive effect on Firm Value; Profitability does not mediate the effect of liquidity, leverage and asset turnover on firm value. 
Pengaruh Income Smoothing dan Corporate Sosial Responsibility terhadap Nilai Perusahaan Anggun Anggraini; Indawati Indawati; Yefita Lahagu; Holiawati Holiawati; Endang Ruhiyat
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 6, No 2 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i2.y2023.p%p

Abstract

This study aims to test and analyze the effect of Income Smoothing and Corporate Social Responsibility on Company Value. This type of research is quantitative research, using secondary data. The data analysis method used is a panel data regression test using Microsoft Excel and Eviews 9 applications. The population in this study is all food and beverage companies listed on the Indonesia Stock Exchange in the period 2017 to 2021. The data collection technique in this study is a purposive sampling technique with the results of 72 study populations into 22 research samples processed in this study. The results showed that Income Smoothing and Corporate Social Responsibility simultaneously affect the Value of the Companyn. While partially, Income Smoothing has no effect on Company Value and Corporate Social Responsibility has no effect on Company Value.
STRUKTUR MODAL MEMODERASI HUBUNGAN KOMITE AUDIT DAN INVESTMENT OPPORTUNITY SET DENGAN KUALITAS LABA Heni Yati; Holiawati Holiawati; Enang Ruhiyat
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10990

Abstract

This study aims to examine the effect of the audit committee, investment opportunity set on earnings quality with capital structure as a moderating variable. This type of research is associative quantitative. This research was conducted using secondary data in the form of company financial reports. This study uses a population of Basic Materials Sector Companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021 through its official website www.idx.co.id. Based on purposive sampling, the samples obtained were 29 companies from 95 basic materials companies listed on the Indonesia Stock Exchange in 2017-2021 so that the total sample during the study period was 145 companies. Data processing analysis techniques use the help of the eviews ver-12 application. The data analysis used in this research is panel data regression analysis. Based on the statistical results that have been carried out, it shows that the audit committee has no effect on earnings quality, the investment opportunity set has a negative effect on earnings quality, capital structure cannot moderate the relationship between audit committees and earnings quality and capital structure cannot moderate the investment opportunity set relationship with earnings quality.