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Dra. Nurainun M.M.,Ak Bangun
Fakultas Ekonomi, Universitas Tarumanegara
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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DETERMINANTS OF CASH HOLDING OF NON-CYCLICALS SECTOR COMPANIES LISTED ON INDONESIA STOCK EXCHANGE Angelika, Shery; Bangun, Nurainun; Lukman, Hendro
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2303-2314

Abstract

The Indonesian government’s response to COVID-19 involving social restrictions has led to a slowdown and limitations in economic activities. Cash holding can act as a safeguard and play a crucial part in companies, particularly in covering transaction activities and operational expenses. On the other hand, holding an excessive amount of cash also has disadvantages, as it can lead to missed profit opportunities since idle cash does not generate income. This study aims to analyze the impact of liquidity, net working capital, and growth opportunity on cash holding of consumer non-cyclicals companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022. The data used in this study is secondary data collected from the company’s financial reports from the IDX website (www.idx.co.id). The sample selection in this study was carried out through purposive sampling, resulting in a total of 115 data included in the research sample. The data was proceeded and analyzed using Microsoft Excel 2019 and Eviews 13. This study uses the panel data analysis method with a random-effect model as the estimation model and multiple linear regression analysis. The research was continued by testing classical assumptions, F-test, T-test, and coefficient of determination test. The results show that liquidity and net working capital have a positive and significant effect on cash holding, while growth opportunity does not affect cash holding. Management of non-cyclical consumer companies must pay more attention to liquidity and net working capital to maintain cash holdings. The implications of this research show the importance of maintaining liquidity and working capital rather than paying attention to company growth opportunities, because growth will be easily achieved if you have adequate cash holdings.
LIQUIDITY RISK, INCOME DIVERSIFICATION, AND BANK FINANCIAL PERFORMANCE Rasyid, Rosmita; Bangun, Nurainun
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2660-2669

Abstract

Banking industry must have healthy financial performance in order to function properly as an intermediary organization between those who have capital and those who need it. Intense competition between banks, the emergence of the covid-19 pandemic and declining bank profits have forced banks to be more careful in managing risks and diversifying their income. This study aims to see the effect of liquidity risk and income diversification on banking financial performance. The research data comes from 36 listed companies on the Indonesian Stock Exchange (IDX) or with 108 observations of banking companies for the period 2019 - 2021. The dependent variable of this study is financial performance proxied by ROA (Return-on-Assets). Liquidity risk and income diversification are dependent variables. LDR (Loan-to-Deposit Ratio) is used to measure liquidity risk. Three ratios namely NII (Non- Interest-Income/Gross-Revenue-ratio), NII1 (Fee & Commission-Income/Revenue-ratio) and NIITA (Non-Interest-Income/Total-Assets-ratio) are used to measured income diversification. This study uses multiple regression analysis of panel data. The results of the study show that liquidity risk has a positive effect on bank financial performance. NII1 (Fee & Commission-Income/Revenue-ratio) has significant positive results on financial performance while the NII (Non-Interest-Income/Gross-Revenue-ratio) and NIITA (Non-Interest-Income/Total-Assets-ratio) do not have effect on financial performance of the bank.
The role of Free Cash Flow as a moderating factor in Intellectual Capital Disclosure which is influenced by the Audit Committee and Audit Quality Surjadi, Merna; Bangun, Nurainun; Widiayana, Widiayana
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 6 (2024): Dinasti International Journal of Economics, Finance & Accounting (January-Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i6.2332

Abstract

Intellectual Capital is all knowledge assets that can be differentiated between stakeholder resources and structural resources. This research aims to analyze the influence of the audit committee and audit quality on intellectual capital disclosure and to analyze whether there is a role for free cash flow as a moderating variable in the influence of the audit committee and audit quality on the company's intellectual capital disclosure. This research uses a population of banking companies listed on the Indonesian capital market (BEI). This research sample consists of 30 banking companies whose data can be used for this research with a research period of 5 (five) years, from 2017-2022 where the total analysis data units that can be processed for this research amount to a total of 150 analysis data units. This existing data was processed with the help of statistical tools SPSS software version 26.00. By using multiple regression analysis to test the hypothesis in this research, the following research results can be produced: (1) The Audit Committee has a significant effect on Intellectual Capital disclosure; (2) Audit quality has a significant effect on Intellectual Capital disclosure; (3) Free Cash Flow moderates the relationship between the Audit Committee regarding Intellectual Capital disclosure; (4) Free Cash Flow moderates the relationship between Audit Quality and Intellectual Capital disclosure. Limitations in the research include that the audit committee is only assessed from the number of committees in the company so that in further research the audit committee can be assessed from the number of meetings held. Further research is recommended to expand sectors other than banking to be used as research samples, such as the energy sector or other sectors in the Indonesian capital market.
FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS QUALITY PADA PERUSAHAAN CONSUMER GOODS DI INDONESIA Auria, Irda; Bangun, Nurainun
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26416

Abstract

The purpose of this study was to determine the effect of the investment opportunity set, free cash flow, and leverage on earnings quality. The population in this study are consumer goods sector companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling method used was purposive sampling with predetermined criteria. Earnings quality is determined by discretionary accruals. The results of this study stated that the investment opportunity set and free cash flow did not have a significant effect on earnings quality. While leverage had a significant effect on earnings quality.
PENGARUH PROFITABILITY, WORKING CAPIRAL, DAN FREE CASH FLOW TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020 Junior, Richard; Bangun, Nurainun
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28536

Abstract

The main purpose doing this study is to analyze the effect of Profitability, Working Capital, and Free Cash Flow of Financial Distress on manufacturing companies listed in the Indonesian Stock Exchange in period 2018-2020. In this research used E-views 12 and Microsoft Excel 2019 for processing data. This research used the Purposive Sampling for the sample selection, based in the kriteria in this research there is 71 manufacturing companies in used in this research and the total is 213 sample for 3 years. In this research the result is Profitability have a positive and significant effect on Financial Distress, Working Capital have a positive and significant on Financial Distress, and Free Cash Flow have negative and not significant on Financial Distress.
PENGARUH ASSET STRUCTURE, SALES GROWTH DAN COMPANY GROWTH TERHADAP DEBT POLICY Carolina, Imelda; Bangun, Nurainun
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31138

Abstract

The purpose of this research is to determine the effect of asset structure, sales growth and company on debt policy in manufacturing companies listed on Indonesia Stock Exchange (IDX) for the 2017-2020 period. This research used 51 manufacturing companies as sample that were selected using purposive sampling method. Data was processed by Eviews 12 program. The result of this research show that asset structure has a negative significant effect on debt policy,sales growth has a positive significant and company growth has a positive not significant effect on debt policy. hypothesis testing is carried out using a panel data regression model.
DETERMINAN YANG MEMPENGARUHI CASH HOLDING Lisanto , Jane Christy; Bangun, Nurainun
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31430

Abstract

This study aims to determine the effect of leverage, capital expenditure and sales growth on cash holding in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018-2021. The sample selection technique in this study used purposive sampling technique and the valid data were 111 companies. The data processing in this study uses multiple regression analysis technique and is assited by EViews 12 and Microsoft Excel 2019. The results of this study are leverage and capital expenditure have a positive effect on cash holding, while sales growth has no effect on cash holding. Implication of this research is that companies need to pay attention to the amount of cash holding companies so that the presence of cash in the company is at the optimal point to avoid the company from going bankrupt.
PENGARUH CASH HOLDING, PROFITABILITAS, DAN KEPEMILIKAN MANAJERIAL TERHADAP INCOME SMOOTHING Boen, Angellia; Bangun, Nurainun
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32348

Abstract

The purpose of this study is to analyze the factors that influence income smoothing in manufacturing companies listed on the Indonesia Stock Exchange during the period of 3 years (2018-2020). The sampling method used in this research is purposive sampling. The final sample used in this study amounted to 31 manufacturing companies. The analysis used in this study is logistic regression. The data that has been collected is processed using Eviews version 12 software. The results show that the independent variable cash holding and managerial ownership have a positive and insignificant effect on the dependent variable (income smoothing), and the independent variable profitability has a negative effect on the dependent variable (income smoothing).
PELATIHAN PEMBUKUAN SEDERHANA PADA PELAKU UMKM DI RW 09 KELAPA DUA TANGERANG Bangun, Nurainun; Lisanto, Jane Christy
Jurnal Serina Abdimas Vol 1 No 1 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i1.24532

Abstract

The existence of Micro and Small Enterprises that are reliable and strong in facing the economic crisis can provide manpower, so that they can play a real role in reducing unemployment. Small and medium business entrepreneurs in Kelapadua Village, Tangerang are partners in the Community Service activities carried out. So far, MSME businessmen in this location are still weak in understanding business bookkeeping, and are still confusing the use of personal finance with business finance. The majority of these business actors more often make business decisions based on personal judgment, intuition, trust, and experience. This community service activity aims to provide education on simple bookkeeping for MSME actors so that MSME actors gain knowledge about the benefits of bookkeeping and are able to prepare their own bookkeeping in an orderly, neat and systematic manner, so that from the compiled bookkeeping it can be measured expenses, income, profits generated, and can know the development of the business. The implementation of community service activities at RW 09 Kelapadua Village is divided into three stages. The initial stages were dialogue and field surveys. The second stage is the training implementation stage. While the last stage is assistance as well as monitoring. The achievement of this community service activity is the increased understanding and skills of participants in operating their business by mastering the method of preparing bookkeeping that is simple and easy to implement. This unconsciously has an impact on increasing motivation in running a business. Through this PKM activity, training has been carried out for MSME actors regarding the preparation and recording of transactions, and reporting of business activities. The activity was carried out on Saturday, October 29 2022 in Kelapadua Village, Tangerang. The number of participants present was 20 people. Eksistensi Usaha Mikro dan Usaha Kecil yang handal dan kuat menghadapi krisis ekonomi dapat menyediakan tenaga kerja, sehingga dapat berperan secara nyata dalam menekan angka ketunakaryaan. Pengusaha bisnis kecil menengah di Kelurahan Kelapadua, Tangerang adalah mitra kerja pada kegiatan Pengabdian Kepada Masyarakat yang dilakukan. Sejauh ini para pebisnis UMKM di lokasi ini masih lemah dalam memahami dengan baik mengenai pembukuan usaha, serta masih mencampuradukkan penggunaan antara keuangan pribadi dengan keuangan bisnisnya. Mayoritas pelaku usaha ini lebih sering melakukan pengambilan keputusan bisnis berdasarkan penilaian pribadi, intuisi, kepercayaan, dan pengalaman. Kegiatan abdimas ini bertujuan untuk memberikan edukasi tentang pembukuan sederhana untuk pelaku UMKM agar pelaku UMKM mendapatkan pengetahuan tentang manfaat pembukuan dan mampu menyusun pembukuan sendiri dengan tertib, rapi, dan sistematis, sehingga dari pembukuan yang tersusun dapat diukur pengeluaran, pemasukan, laba yang dihasilkan, serta dapat mengethui perkembangan bisnisnya. Pelaksanaan kegiatan abdimas di RW 09 Kelurahan Kelapadua ini dibagi kedalam tiga tahapan. Tahapan awal dilakukan dialog dan survey lapangan. Pada tahapan kedua merupakan tahap pelaksanaan pelatihan. Sementara tahapan terakhir adalah pendampingan sekaligus monitoring. Capaian dari kegiatan abdimas ini adalah meningkatnya pemahaman dan keterampilan peserta dalam mengoperasikan bisnisnya dengan dikuasainya cara penyusunan pembukuan yang simpel dan mudah diimplementasikan. Hal ini secara tidak disadari berdampak pada meningkatnya motivasi dalam menjalankan usaha. Melalui kegiatan PKM ini telah dilakukan pelatihan kepada pelaku UMKM tentang penyusunan, dan pencatatan transaksi, dan pelaporan aktivitas usaha. Pelaksanaan kegiatan dilaksanakan pada hari Sabtu tanggal 29 Oktober 2022 di Kelurahan Kelapadua, Tangerang. Jumlah peserta yang hadir adalah 20 orang.
PELATIHAN MANAJEMEN USAHA KECIL UNTUK PELAKU UMKM KULINER DI TANGERANG Bangun, Nurainun; Christy Lisanto, Jane
Jurnal Serina Abdimas Vol 1 No 2 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i2.25182

Abstract

ABSTRACT The existence of MSMEs “that are resilient and resistant to economic crises is able to absorb labor, thereby contributing significantly to reducing unemployment. But in reality there are several problems faced by MSMEs today. Mainly a management problem. This condition also happened to business actors in Kelapa Dua Village, Tangerang. So far, MSME actors in this location still do not understand well about business management. Most of these business actors still tend to make decisions based on intuition and experience. A strategic and realistic program is needed to overcome the problems mentioned above. MSMEs need to get management capacity development support through business assistance, both online and offline. The purpose of this Community Service Implementation activity is to provide business management training to culinary business actors so that they are able to manage their business properly and effectively. The method of implementing community service at RW 09 Kelapadua Village is divided into three stages, namely the initial stage of interviews and field observations, the second stage is the implementation of training, and the final stage is assistance as well as monitoring. This PKM activity has been carried out in the form of training for MSME actors on business management, including financial management and HR management for small businesses, the aim of which is to encourage the development of the MSME business or business that they are undertaking. The activity was carried out on Saturday 29 October 2022 which was attended by 20 MSME participants.” ABSTRAK Keberadaan UMKM “yang tangguh dan tahan terhadap krisis ekonomi mampu menyerap tenaga kerja, sehingga berkontribusi signifikan mengurangi pengangguran. Tetapi dalam realitasnya terdapat beberapa permasalahan yang dihadapi UMKM saat ini. Utamanya adalah masalah manajemen. Kondisi seperti ini juga yang terjadi pada pelaku usaha di Kelurahan Kelapa Dua, Tangerang. Sejauh ini para pelaku UMKM di lokasi ini masih belum memahami dengan baik mengenai manajemen usahanya. Sebagian besar pelaku usaha tersebut masih cenderung untuk mengambil keputusan berdasarkan intuisi dan pengalaman. Dibutuhkan program strategis dan realistis untuk mengatasi masalah tersebut di atas. UMKM perlu mendapatkan dukungan pengembangan kapasitas manajemen melalui pendampingan usaha, baik online maupun offline. Tujuan dari kegiatan Pelaksanaan Pengabdian Masyarakat ini adalah ingin memberikan pelatihan manajemen usaha pada pelaku usaha kuliner agar mampu melakukan pengelolaan usaha dengan baik dan efektif. Metode pelaksanaan pengabdian pada masyarakat di RW 09 Kelurahan Kelapadua ini terbagi menjadi tiga tahap, yakni tahap awal interview dan observasi lapangan, tahap kedua adalah pelaksanaan pelatihan, serta tahap akhir yaitu pendampingan sekaligus monitoring. Kegiatan PKM ini telah dilakukan berupa pelatihan kepada pelaku UMKM tentang manajemen usaha, termasuk didalamnya tentang manajemen keuangan dan manajemen SDM untuk usaha kecil, tujuannya supaya dapat mendorong berkembangnya usaha atau bisnis UMKM yang dijalani. Kegiatan dilaksanakan pada hari Sabtu tanggal 29 Oktober 2022 yang diikuti oleh 20 peserta pelaku UMKM.”
Co-Authors Adrianto, Reinard Alodia, Nadia Andrew p, Enrico Angelika, Shery Attan, Michelle Britney Auria, Irda Boen, Angellia Carolina, Imelda Chiandra, Febbyorent Christy Lisanto, Jane Edbert, Edbert F.X. Kurniawan Tjakrawala, F.X. Kurniawan Famsila, Ivana Fenny, Tara Aurellia Gunawan, Agnes Elvina Henryanto Wijaya Jonnardi, Jonnardi Junior, Richard Juwita Oktavia Khairina Natsir, Khairina Krisnawati MM SE.,Ak. Br Tarigan Kurniati W. Andani Kurniawan, Viona Landias, Joceline Sagita Linda Santioso Lisanto , Jane Christy Lisanto, Jane Christy Lukman, Hendro Ngadiman , Ngadiman Rahmat, Burhan Irsali Rosmita Rasyid Safei, Priska Dwicahya Selvia Sherviyana Sherviyana Sri Wahyuni Sulijaya, Feliana Surjadi, Merna Suryata, Fedella Stephanie Tjakrawala, Kurniawan Tubagus Ismail Waani, Alfredo Marthen Wenny Sugianto Widiayana, Widiayana Yosep Tan Yuniarwati, Yuniarwati yusbardini, yusbardini