Articles
Investigating the Role of Management Ownership in Revealing Firm Value
Deddy Mendai Zuhriansyah;
Aprih Santoso
International Journal on Advanced Science, Education, and Religion Vol 4 No 2 (2021): IJoASER (International Journal on Advanced Science, Education)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia
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DOI: 10.33648/ijoaser.v4i2.110
This study aims to analyze the role of management ownership in moderating the effect of total asset turnover on firm value. The data is taken from the financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 – 2019. Using purposive sampling, 27 companies were selected as research samples. The data was processed by multiple regression analysis using the help of the IBM SPSS Statistic 25 application. The results showed that TATO had no significant effect on firm value. The results of testing the moderating variable show that management ownership does not moderate the effect of TATO on firm value Keywords: TATO, firm value, finance, ratio
PENINGKATAN PRODUKSI MELALUI PEMBERDAYAAN UKM DI KECAMATAN TUGU KOTA SEMARANG
Wyati Saddewisasi;
Aprih Santoso;
Sri Yuni Widowati;
Teguh Ariefiantoro;
Indarto Indarto
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 4 No 1 (2017): Jurnal Pengabdian Kepada Masyarakat 2017
Publisher : Publisher UPT P2M Politeknik Negeri Malang
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SMEs in Tugu District with a total membership of 130 people. The business group is expected to grow business unit. One of the benchmarks for the development of business groups is the increasing number of products accompanied by increased operating revenues. In order for the number of products to increase, then increased production needs to be run. Increased production can be done through various ways, among others, through business empowerment. However, in the effort of SME business development still encountered many obstacles such as: not yet the formulation of business development strategy and data base profile of each business unit; increased production and business development has not been reached; lack of clarity on financing for business assistance; and the need for cooperation in the field coaching. In overcoming some of these obstacles required the existence of business empowerment that aims to develop SMEs in the District Tugu. Community service activity aims to improve the skill of human resources of entrepreneur (SME in Kecamatan Tugu) about the procedure of developing business and supply of raw materials and doing simple bookkeeping. This activity is carried out by providing knowledge on business management and business analysis. Besides, also introduced raw material sources and simple bookkeeping. Training and counseling is provided directly to business groups on business management, business analysis and simple bookkeeping. It is also given knowledge about determining the source of raw materials.
MENUMBUHKAN USAHA MELALUI KEGIATAN KELOMPOK USAHA BERSAMA DI KAMPUNG TAMBAK LOROK SEMARANG
Wyati Saddewisasi;
Djoko Santoso;
Nunik Kusnilawati;
Aprih Santoso
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 6 No 1 (2019): JURNAL PENGABDIAN KEPADA MASYARAKAT 2019
Publisher : Publisher UPT P2M Politeknik Negeri Malang
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In Kampung Tambak Lorok there is a group of PKK women who are a group of housewives in the village area. Problems faced by PKK women in Kampung Tambak Lorok are: (1) Do not have a strong entrepreneurial spirit; (2) A joint business unit for PKK mothers has not yet been formed; (3) Knowledge about cooperatives is still lacking. The purpose of this community service is to improve the skills of the human resources of PKK women to become entrepreneurs and the procedures for establishing joint business groups (KUB) and to increase their entrepreneurial spirit. The community service is carried out using lecture, tutorial and discussion methods. Training and counseling on entrepreneurship, cooperatives, the formation of joint business groups can provide new understanding to PKK mothers that it turns out that entrepreneurship, cooperatives and joint ventures are indispensable in doing business. In this service also practiced making fish pempek. The results show that participants feel interested and interested in practicing making pempek and want to sell it.
PENYULUHAN GUNA PENUNJANG KESUKSESAN USAHA UKM BERBASIS PEMBUKUAN USAHA LAPORAN LABA/RUGI
Emaya Kurniawati;
Aprih Santoso;
Sri Yuni Widowati
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 6 No 2 (2019): JURNAL PENGABDIAN KEPADA MASYARAKAT 2019
Publisher : Publisher UPT P2M Politeknik Negeri Malang
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The purpose of this activity is to provide counseling to support the success of SME-based business outreach of financial statements of profit / loss to the PKK Kelurahan Lor. Business group and to promote economic growth.The method used is the Business Evaluation Method and Counseling MethodAs a result, the PKK Kelurahan Panggung Lor Group has learned and gained knowledge about business accounting knowledge and is able to do business bookkeeping in the form of profit / loss reports.
SOSIALISASI PEMBUATAN MEREK PRODUK UKM DI KELURAHAN PEDURUNGAN SEMARANG
Emaya Kurniawati;
Sri Yuni Widowati;
Aprih Santoso
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 8 No 1 (2021): JURNAL PENGABDIAN KEPADA MASYARAKAT 2021
Publisher : Publisher UPT P2M Politeknik Negeri Malang
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DOI: 10.33795/jabdimas.v8i1.110
The Community Service Program that we will carry out is located at RT 14 RW 09 Pedurungan Tengah Village with the target audience of UKM in the RT! 4 RW 09 area. Pedurungan Tengah Village, Semarang. These SMEs produce food products whose sales are increasing day by day and have a wider range of consumers. Products that have been sold in the market and are well known do not yet have a name or brand, SMEs do not understand the importance of a brand for a product. They only care about the important product sold. In this Community Service activity to introduce more about the importance of a brand for a product, socialization and an explanation of the importance of the name or product brand are given to differentiate it from other similar products.From the results of this dedication, it is hoped that participants will be able to understand the importance of brands for products that have been produced and make them start thinking about or designing names or brands for their products.
DETEKSI DINI PENINGKATAN KINERJA KARYAWAN
Desi Anjarwati;
Sri Yuni Widowati;
Aprih Santoso;
Nir Setyo Wahdi
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 2 (2021)
Publisher : Unitri Press
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DOI: 10.33366/ref.v9i2.3037
The purpose of this study was to analyze the impact of the work environment, leadership and motivation on the performance of the Sewing Section employees of PT Hop Lun Indonesia. This research was a survey with a total sample of 93 employees. The data was collected through the distribution of a list of questions, while the later data will be analyzed using multiple regression tests. The results show that the work environment, leadership, motivation have a significant and positive impact on employee performance with a coefficient of determination of 0.623 which means that the work environment, leadership and motivation factors have an impact on the performance of employees in the sewing section at PT Hop Lun Indonesia by 62.3% while the difference is 37.7. % can be influenced by other variables such as incentives and organizational culture.
PROFITABILITY DETERMINANTS MODEL: THEORETICAL AND METHODOLOGICAL ANALYSIS OF RESEARCH
Aprih Santoso;
Teguh Ariefiantoro
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 7, No 2 (2019)
Publisher : Unitri Press
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DOI: 10.33366/ref.v7i2.1505
The purpose of this study was to analyze the effect of liquidity (CR) to profitability (ROA) through capital structure (DR) at companies listed on the Stock Exchange Year 2013-2017.The samples taken by purposive samplingof manufacturing companies the period 2013 - 2017.The test results and analysis of the data it can be concluded that liquidity (CR) directly and indirectly has no effect on profitability (ROA) through capital structure(DR) and showed no significant results.
Investigating the Role of Management Ownership in Revealing Firm Value
Deddy Mendai Zuhriansyah;
Aprih Santoso
International Journal on Advanced Science, Education, and Religion Vol 4 No 2 (2021): IJoASER (International Journal on Advanced Science, Education)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia
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DOI: 10.33648/ijoaser.v4i2.110
This study aims to analyze the role of management ownership in moderating the effect of total asset turnover on firm value. The data is taken from the financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 – 2019. Using purposive sampling, 27 companies were selected as research samples. The data was processed by multiple regression analysis using the help of the IBM SPSS Statistic 25 application. The results showed that TATO had no significant effect on firm value. The results of testing the moderating variable show that management ownership does not moderate the effect of TATO on firm value Keywords: TATO, firm value, finance, ratio
Penelusuran faktor pengaruh pembiayaan Murabahah
Ardiani Ika Sulistyawati;
Aprih . Santoso;
Rahmad . Kurniawan
Al Tijarah Vol 6, No 2 (2020): December 2020
Publisher : Universitas Darussalam Gontor
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DOI: 10.21111/tijarah.v6i2.4795
This study is to determine the determinants of demand for murabahah financing in Islamic banking companies in Indonesia. This study uses a quantitative regression analysis method with panel data. Sampling using purposive sampling method. The data used are Indonesian Banking Statistics and Islamic Banking Statistics for the period 2013-2018. The results of the study show that the variables of inflation and foreign exchange rates have a positive and significant effect on murabahah financing demand. Another finding is that the BI Rate has a negative and significant effect on murabahah financing demand. The research suggests that companies should still pay attention to every movement from the inflation rate, the rupiah exchange rate and the BI-Rate because they have a not too big effect on Murabahah Financing
INVENTORY ASSESSMENT METHODS IN TRADING AND MANUFACTURING COMPANIES: AN EMPIRICAL STUDY
Ardiani Ika Sulistyawati;
Aprih Santoso;
Sri Yuni Widowati;
Siti Farikah
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 2 (2019): Accruals Edisi September 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
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DOI: 10.35310/accruals.v3i2.47
The purpose of the study was to determine the effect of the variability of inventory, company size, intensity inventory, accounting earnings variability, variability in the cost of goods sold and the ownership structure of the inventory valuation method. The valuation method used is the First In First Out (FIFO) and average method. The object of this study is a trading and manufacturing company listed on the Stock Exchange from 2009-2014. There are 50 companies that meet the criteria, 10 companies using the FIFO method and 40 companies use the average method. Statistical analysis tools used in this study is a logistic regression with a significance level of 5%. These results indicate the variability of inventory and company size significantly influence the selection method of inventory valuation. While the intensity of inventory, accounting earnings variability, variability in the cost of goods sold and the ownership structure does not significantly influence the selection method of inventory valuation.