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All Journal Jurnal Online Insan Akuntan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ipteks Terapan : research of applied science and education Innovative: Journal Of Social Science Research Dhana
Anatia Agusti
Universitas Putra Indonesia YPTK Padang
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Pengaruh Ukuran Perusahaan, Current Ratio dan Perputaran Persediaan terhadap Pertumbuhan Laba Berta Agus Petra; Nike Apriyanti; Anatia Agusti; Nesvianti Nesvianti; Yosi Yulia
JURNAL ONLINE INSAN AKUNTAN Vol 5 No 2 (2020): Jurnal Online Insan Akuntan (Desember 2020)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v5i2.1438

Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Current Ratio dan Perputaran Persediaan Terhadap Pertumbuhan Laba pada perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2018. Data yang digunakan merupakan data sekunder dan metode yang digunakan dalam penelitian ini yaitu analisis regresi data panel dengan bantuan Eviews 10 untuk memperoleh gambaran yang menyeluruh mengenai hubungan antar variabel satu dengan variabel lainya. Sampel dalam penelitian ini terdiri dari 32 perusahaan yang terdaftar di Bursa Efek Indonesia selama 5 tahun dari 2014- 2018 dengan purposive sampling sebagai metode pengambilan sampel. Hasil penelitian ini bahwa variabel ukuran perusahaan secara parsial berpengaruh signifikan terhadap pertumbuhan laba, Current Ratio secara parsial berpengaruh negatif dan signifikan terhadap pertumbuhan laba dan perputaran persediaan berpengaruh signifikan terhadap pertumbuhan laba.Hasil regresi secara simultan diperoleh bahwa ukuran perusahaan, current ratio dan perputaran persediaan secara bersama-sama berpengaruh signifikan terhadap pertumbuhan laba. Kata kunci: Ukuran Perusahaan, Current Ratio, Perputaran Persediaan, Pertumbuhan laba. Abstract: This study aims to see the influence of the Company Influence, Current Ratio and Inventory on Profit Growth in Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The data used is secondary data and the method used in this study is panel data regression analysis with the help of Eviews 10 to obtain a comprehensive picture of the relationship between one variable and another. The sample in this study consisted of 32 companies listed on the Indonesia Stock Exchange for 5 years from 2014-2018 with purposive sampling as the sampling method. The results of this study indicate that the company size variable partially has a significant effect on profit growth, the current ratio partially has a negative and significant effect on profit growth and inventory turnover has a significant effect on profit growth. The simultaneous regression results show that company size, current ratio and inventory turnover together have a significant effect on profit growth. Keywords: Company size, Current Ratio, Inventory Turnover, Profit Growth
MANAJEMEN STRES UNTUK MENINGKATKAN KEBAHAGIAAN Ummil Khairiyah; Purwanti Endah Rahayu; Anatia Agusti
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2022): Volume 3 Nomor 2 Tahun 2022
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v3i2.4588

Abstract

Memasuki babak baru dalam menyikapi wabah corona di tahun 2021, pemirintah mengeluarkan kebijakan Pemberlakuan Pembatasan Kegiatan Masyarakat atau biasa di sebut dengan PPKM. Kebijakan PPKM yang berkepanjangan, membuat masyarakat dihadapkan pada situasi yang tidak menentu dan tidak dapat diprediksi. Kebijakan PPKM membuat masyarakat untuk tetap berada di rumah juga mengharuskan ibu dan anggota keluarga yang lain untuk mampu menyelesaikan aktifitas harian seperti belajar, bekerja dan aktifitas lainnya dari rumah. Keadaan seperti ini tentu saja menimbulkan kebosanan karena terbatasnya aktifitas yang bisa dilaksanakan. Disamping itu dengan bertambahnya jumlah korban penderita korona juga pastinya menimbulkan stres pada ibu dan anggota keluarganya. Stres merupakan bentuk dari emosi negatif yang mengakibatkan berkurangnya kebahagiaan pada individu. Melihat permasalahan yang ada, maka program pengabdian kepada masyarakat (PKM) ini mencoba memberikan edukasi khususnya kepada ibu-ibu untuk dapat mengatasi stres sehari-hari.. Program PKM ini bertujuan untuk edukasi mengenai mengatasi stres/manajemen stres bagi ibu-ibu untuk meningkatkan kebahagiaan. Edukasi ini deberikan secara hybrid (daring&luring) dengan jumlah peserta yang terbatas dan mematuhi protokol kesehatan mengingat situasi wabah yang masih berlangsung.
THE INFLUENCE OF THE COVID-19 PANDEMIC ON THE PEOPLE'S ECONOMY IN WEST SUMATRA Engla Desnim Silvia; Anatia Agusti
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 17 No. 1 (2023): Jurnal Ipteks Terapan : research of applied science and education
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (797.908 KB) | DOI: 10.22216/jit.v17i1.2018

Abstract

This study aims to see how much influence the Covid-19 pandemic has had on the people of West Sumatra. All economic activity has decreased, during the PSBB economic activities were stopped and all activities were restricted, causing unemployment to increase. The impact of the pandemic has had a major impact on income levels. Households with low income have increased and those with middle and upper income have decreased. Of course, as a result of this, income inequality in West Sumatra has slightly decreased. The decline in economic activity affected by the Covid 19 pandemic has different characteristics from the economic crises experienced in 1998 and 2008. The impact that occurred as a result of Covid 19 was a sharp decline in economic activities that required physical interaction. Where economic growth declined sharply, inflation rose and unemployment and poverty also increased. The pandemic directly disrupted the production and spending side of society. The main finding of this study is that West Sumatra is not affected by Covid too much when compared to other regions. However, in the post-covid-19 pandemic period, expectations were quite high for economic improvement in the post-covid1-9 pandemic period.
Tindakan Penghindaran Pajak melalui Thin Capitalization, Profitabilitas dan Komponen Rugi Fiskal dengan Ukuran Perusahaan sebagai Variabel Moderasi Fadhil Albukhairi Yandra; Anatia Agusti; Ronni Andri Wijaya
Innovative: Journal Of Social Science Research Vol. 3 No. 2 (2023): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i2.1447

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh thin capitalization, profitabilitas dan kompensasi rugi kerja terhadap penghindaran pajak dengan ukuran perusahaan sebagai variabel moderasi. Sampel yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Dalam penentuan sampel menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder dan metode analisis yang digunakan adalah analisis statistic deskriptif dan Metoderated Regression Analysis (RMA). Hasil penelitian menunjukkan bahwa secara parsial thin capitalization tidak berpengaruh signifikan terhadap penghindaran pajak. Secara parsial profitabilitas berpengaruh negative dan signifikan terhadap penghindaran pajak. Secara parsial kompensasi rugi fiscal tidak berpengaruh signifikan terhadap penghindaran pajak dengan ukuran perusahaan sebagai variable moderasi. Secara parsial profitabilitas berpengaruh positif dan signifikan terhadap penghindaran pajak dengan ukuran perusahaan sebagai variable moderasi. Secara parsial kompensasi rugi fiscal tidak berpengaruh signifikan terhadap penghindaran pajak dengan ukuran perusahaan sebagai variable moderasi. Secara simultan thin capitalization, profitabilitas dan kompensasi rugi fiscal berpengaruh positif dan signifikan terhadap penghindaran pajak dengan ukuran perusahaan sebagai variable moderasi.
The Role of Forensic Accounting in Preventing Fraud and Corruption in the Public and Private Sectors Firdaus Indrajaya Tuharea; Muhammad Hasyim Ashari; Anatia Agusti; Amirah Andika Rifdayanti
Dhana Vol. 1 No. 4 (2024): DHANA-DESEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xbwckx59

Abstract

This study aims to examine the role of forensic accounting in preventing fraud and corruption in the public and private sectors. Forensic accounting, which combines accounting knowledge with investigative techniques, serves as a tool to detect and prevent fraud and manipulation that can harm an organization. This study uses a Systematic Literature Review (SLR) approach to identify, evaluate, and analyze relevant literature related to the role of forensic accounting in preventing fraud and corruption. The results of the study indicate that the application of appropriate forensic accounting techniques can strengthen internal controls, increase transparency, and detect early signs of fraud before it causes significant losses. In the public sector, forensic accounting plays a role in ensuring accountable and transparent management of public funds, and helps detect and prevent corruption in government procurement processes and projects. In the private sector, the application of techniques such as data analysis, document examination, and forensic audits can identify suspicious transactions and maintain the integrity of a company's financial statements. In addition, human resource training on business ethics and the importance of transparency plays an important role in building an organizational culture that supports effective oversight. Based on these findings, this study recommends that organizations in both sectors focus more on strengthening internal control systems, as well as providing forensic accounting training to auditors and financial managers. Implementing better prevention strategies can create a cleaner, more transparent and accountable environment, which ultimately strengthens the organization's reputation and reduces the risk of fraud and corruption.  
Co-Authors Amirah Andika Rifdayanti Berta Agus Petra Engla Desnim Silvia Fadhil Albukhairi Yandra Firdaus Indrajaya Tuharea Muhammad Hasyim Ashari Nesvianti Nesvianti Nike Apriyanti Purwanti Endah Rahayu Ronni Andri Wijaya Ummil Khairiyah Yosi Yulia