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<![CDATA[SOSIALISASI DAN PELATIHAN PENERAPAN PENGELOLAAN KEUANGAN RUMAHTANGGA DAN KEUANGAN USAHA ]]>
<![CDATA[Yogi Ginanjar]]>;
<![CDATA[Ayu Gumilang Lestari]]>;
<![CDATA[Dudung Abdullah]]>
<![CDATA[ BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2023) ]]>
Publisher : <![CDATA[Universitas Majalengka ]]>
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DOI: 10.31949/jb.v4i3.5172
<![CDATA[Pemisahan keuangan rumah tangga dengan keuangan bisnis merupakan hal penting dalam pengelolaan keuangan usaha pada UMKM. Sebuah bisnis terkategori baik saat mampu mengatur keuangannya dengan baik sesuai standar akuntansi agar dapat di evaluasi pada periode tertentu. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pemahaman, pengetahuan dan pelatihan pelaku UMKM dalam melakukan penghitungan, dan pengelolaan keuangan dengan baik sehingga tidak selisih ataupun terjadi lebih besar pengeluaran daripada penerimaan serta memisahkan pengeluaran rumah tangga dengan bisnis UMKM yang dikelola. Sehingga kondisi keuangan keluarga maupun bisnis sehat dan memiliki tabungan/investasi untuk keperluan di masa depan, sehingga terwujud kesejahteraan bagi keluarga dan usahanya. Metode yang digunakan adalah pemaparan materi (sosialisasi), pelatihan atau training singkat pengelolaan keuangan rumah tangga dengan menggunakan modul pengelolaan keuangan. Peserta dalam hal ini pelaku UMKM diberikan pelatihan berupa sesi tanya jawab dan Latihan/ Praktek; pemberian kertas kerja yang diisi sesuai dengan kondisi riil keuangan peserta. Peserta kegiatan yaitu para ibu rumah tangga yang menjadi pelaku UMKM di Bandung Jawa Barat dilaksanakan pada Telkom University dapat mengikuti pelatihan dengan baik dan antusias. Implikasi dari kegiatan Pengabdian kepada masyarakat melalui sosilaisasi dan pelatihan pengelolaan keuangan rumah tangga yaitu, pelaku UMKM memahami cara berwirausaha yang ideal melalui pemisahan pengelolaan keuangan rumah tangga dan keuangan bisnis sehingga memudahkannya didalam mengetahui perkembangan usahanya tanpa bercampur dengan perekonomian rumah tangga]]>
<![CDATA[Corporate governance literature review there is a financial performance perspective ]]>
<![CDATA[Yogi Ginanjar]]>;
<![CDATA[Amelia Setiawan]]>
<![CDATA[ Jurnal Mantik Vol. 7 No. 2 (2023): Agustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik) ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/mantik.v7i2.3728
<![CDATA[The purpose of this research is to identify the factors that influence good corporate governance (GCG). GCG is a representation of the relationship between parties that influence the direction of the company and financial performance. Basically, to understand how much influence GCG has on company performance, we need to apply agency theory. This study will use a literature review methodology to examine and explore documents related to GCG, particularly the impact of GCG on financial performance. The data used in this study is second party data. GCG implementation should have a positive impact on company performance, but in practice, many companies did not implement GCG. Most companies only implement government regulations without studying the role and function of GCG itself. The urgency of this research is to implement GCG on company performance by implementing it and studying the role and function of GCG itself]]>
<![CDATA[ANALISIS NILAI PERUSAHAAN MELALUI PERSPEKTIF PROFITABILITAS, PERTUMBUHAN PERUSAHAAN DAN UKURAN PERUSAHAAN ]]>
<![CDATA[Yogi Ginanjar]]>;
<![CDATA[Raden Wulan Saparinda]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 26, No 2 (2023): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pekalongan ]]>
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DOI: 10.31941/jebi.v26i2.2993
<![CDATA[This study aims to analyze the effect of profitability, firm growth and firm size on firm value in the main sectors of mining companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The population in this study was obtained using the purposive sampling method. The criteria that have been determined then obtained a sample of 17 companies with a total of 68 observations. The analytical method used is multiple linear regression analysis with SPSS (Statistical Product And Service Solutions) tools. The results showed that profitability had a significant effect on firm value, firm growth had no significant effect on firm value, and firm size had a significant effect on firm value]]>
<![CDATA[Identification the Factors that Influence Profit Persistence ]]>
<![CDATA[Yogi Ginanjar]]>;
<![CDATA[Risdayanti Risdayanti]]>;
<![CDATA[Mazen Aditya Alnazar]]>
<![CDATA[ Proceeding International Pelita Bangsa Vol. 1 No. 01 (2023): September 2023 ]]>
Publisher : <![CDATA[DPPM Universitas Pelita Bangsa ]]>
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DOI: 10.37366/pipb.v1i01.3110
<![CDATA[Profit quality is able to predict earnings in the future. Earnings persistence is an important topic of discussion because the information generated can be used by investors in determining earnings quality and firm value, thereby facilitating decision making. This study aims to determine the factors that influence profit persistence from the point of view of Audit Fee, Managerial Ownership and Institutional Ownership. The population of this study is all LQ45 companies registered at Indonesia Stock Exchange Period 2016-2022. Researchers used purposive sampling in the sampling technique so that 7 LQ45 companies were obtained with a total data of 49 data. The data used is secondary data. The analysis techniques in this study are descriptive analysis techniques, verification analysis with the classical assumption test, multiple linear analysis, analysis of the coefficient of determination, and hypothesis testing. The analytical tool in this study uses SPSS. The results of the study show that partially Audit Fee and Institutional Ownership has no effect on Profit Persistence, while Managerial Ownership has an effect on Profit Persistence. Simultaneously Audit Fees, Managerial Ownership and Institutional Ownership have no effect on Profit Persistence.]]>
<![CDATA[The Effect of Local Own Source Revenue, Tax Effort, and Capital Expenditure on The Level of Regional Financial Independence (Study on District/City Government in West Java Province Period 2019-2021) ]]>
<![CDATA[Andini Nur Oktavianti]]>;
<![CDATA[Hani Sri Mulyani]]>;
<![CDATA[Yogi Ginanjar]]>;
<![CDATA[Agustine Sulviani]]>;
<![CDATA[Dadang Suhendar]]>
<![CDATA[ Finance and Business Management Journal Vol. 1 No. 1 (2023): July ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Majalengka ]]>
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DOI: 10.31949/fbmj.v1i1.5900
<![CDATA[This study aimed to investigate the effect of regionally sourced income, tax effort, and capital expenditure on the level of regional financial independence at the provincial city/district government. West Java from 2019 to 2021. The population of this study consisted of districts/cities in West Java province, totaling 27 districts/cities, using the saturation sampling method with a total sample of 81. sample. The analytical methods used are descriptive and test analysis, classical hypothesis testing, analysis and coefficient of determination analysis, then partial hypothesis testing and simultaneous analysis. conducted with the help of SPSS 21 software. The results of this study show that the principal income of the regions influences the level of financial independence of the regions. The tax effort did not affect the financial independence of the regions. Capital expenditure has an impact on the region's level of financial independence. Region's own revenue, tax effort, and capital expenditures have a concurrent (together) impact on a region's degree of financial independence.]]>
<![CDATA[The effect of deferred tax burden, tax planning and deferred tax assets on profit management (Empirical Study On Manufacturing Companies In The Consumer Goods Industry Sector Listed On The Indonesia Stock Exchange In 2015-2019) ]]>
<![CDATA[Moch. Febri Sayidil Umam]]>;
<![CDATA[Sri Aniri]]>;
<![CDATA[Yogi Ginanjar]]>;
<![CDATA[Benny Prawiranegara]]>
<![CDATA[ Finance and Business Management Journal Vol. 1 No. 1 (2023): July ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Majalengka ]]>
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DOI: 10.31949/fbmj.v1i1.5989
<![CDATA[The development of companies in Indonesia is now starting to increase and develop. Managers present financial statements containing information about profits that will be used by internal and external parties in making decisions. These internal and external parties include investors, creditors, government, management itself, and other interested parties. Management performance can be judged from these profit figures. Situation This is what usually encourages managers to carry out deviant behavior in presenting and reporting profit information known as profit management. The research method used is quantitative research using descriptive analysis and verification analysis. The object of this research is a manufacturing company in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2019. Determination of samples in this study using techniques of Purposive Sampling. So that the total number of samples in this study is 90 sample data. The test results state that deferred tax expense and tax planning no significant effect on profit management. While, deferred tax assets have a significant effect on profit management in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2019.]]>
<![CDATA[The Effect of Local Own Source Revenue, Tax Effort, and Capital Expenditure on The Level of Regional Financial Independence (Study on District/City Government in West Java Province Period 2019-2021) ]]>
<![CDATA[Andini Nur Oktavianti]]>;
<![CDATA[Hani Sri Mulyani]]>;
<![CDATA[Yogi Ginanjar]]>;
<![CDATA[Agustine Sulviani]]>;
<![CDATA[Dadang Suhendar]]>
<![CDATA[ Finance and Business Management Journal Vol. 1 No. 1 (2023): July ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Majalengka ]]>
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DOI: 10.31949/fbmj.v1i1.5900
<![CDATA[This study aimed to investigate the effect of regionally sourced income, tax effort, and capital expenditure on the level of regional financial independence at the provincial city/district government. West Java from 2019 to 2021. The population of this study consisted of districts/cities in West Java province, totaling 27 districts/cities, using the saturation sampling method with a total sample of 81. sample. The analytical methods used are descriptive and test analysis, classical hypothesis testing, analysis and coefficient of determination analysis, then partial hypothesis testing and simultaneous analysis. conducted with the help of SPSS 21 software. The results of this study show that the principal income of the regions influences the level of financial independence of the regions. The tax effort did not affect the financial independence of the regions. Capital expenditure has an impact on the region's level of financial independence. Region's own revenue, tax effort, and capital expenditures have a concurrent (together) impact on a region's degree of financial independence.]]>
<![CDATA[The effect of deferred tax burden, tax planning and deferred tax assets on profit management (Empirical Study On Manufacturing Companies In The Consumer Goods Industry Sector Listed On The Indonesia Stock Exchange In 2015-2019) ]]>
<![CDATA[Moch. Febri Sayidil Umam]]>;
<![CDATA[Sri Aniri]]>;
<![CDATA[Yogi Ginanjar]]>;
<![CDATA[Benny Prawiranegara]]>
<![CDATA[ Finance and Business Management Journal Vol. 1 No. 1 (2023): July ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Majalengka ]]>
Show Abstract
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DOI: 10.31949/fbmj.v1i1.5989
<![CDATA[The development of companies in Indonesia is now starting to increase and develop. Managers present financial statements containing information about profits that will be used by internal and external parties in making decisions. These internal and external parties include investors, creditors, government, management itself, and other interested parties. Management performance can be judged from these profit figures. Situation This is what usually encourages managers to carry out deviant behavior in presenting and reporting profit information known as profit management. The research method used is quantitative research using descriptive analysis and verification analysis. The object of this research is a manufacturing company in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2019. Determination of samples in this study using techniques of Purposive Sampling. So that the total number of samples in this study is 90 sample data. The test results state that deferred tax expense and tax planning no significant effect on profit management. While, deferred tax assets have a significant effect on profit management in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2019.]]>
<![CDATA[Audit Fee, Audit Tenure, and Audit Rotation on Audit Quality in Manufacturing Companies ]]>
<![CDATA[Yogi Ginanjar]]>;
<![CDATA[Wulan Riyadi]]>;
<![CDATA[Hanikatus Sholikah]]>
<![CDATA[ Finance and Business Management Journal Vol. 2 No. 1 (2024): July ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Majalengka ]]>
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DOI: 10.31949/fbmj.v2i1.10057
<![CDATA[Each company tries to compete to improve its performance by presenting qualify financial reports. Audit quality. Audit quality is influenced by audit fee, audit tenure and audit rotation which will be presented in the 2018 – 2022 period, for industrial companies on the Indonesian Stock Exchange. Dummy variable to test audit quality with the Big Four KAP and Non-Big Four KAP Auditor groups as a comparison. The natural logarithm (ln) of professional fees is used to measure audit fees. A dummy variable is also used to measure audit tenure, where 1 is for companies that have audit tenure of less than 3 years and 0 for companies that have audit tenure of more than 3 years, and audit rotation is tested using a dummy variable with 1 for rotation, 0 for companies which does not rotate. Purposive sampling was used to select samples with a sample size of 160 data. Logistic regression analysis as a method for testing hypotheses. From the test, the results showed that audit fees had a partial influence on audit quality, while audit frequency and audit rotation had no effect to audit quality.]]>
<![CDATA[SOSIALISASI DAN PELATIHAN PENERAPAN PENGELOLAAN KEUANGAN RUMAHTANGGA DAN KEUANGAN USAHA ]]>
<![CDATA[Yogi Ginanjar]]>;
<![CDATA[Ayu Gumilang Lestari]]>;
<![CDATA[Dudung Abdullah]]>
<![CDATA[ BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2023) ]]>
Publisher : <![CDATA[Universitas Majalengka ]]>
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DOI: 10.31949/jb.v4i3.5172
<![CDATA[Pemisahan keuangan rumah tangga dengan keuangan bisnis merupakan hal penting dalam pengelolaan keuangan usaha pada UMKM. Sebuah bisnis terkategori baik saat mampu mengatur keuangannya dengan baik sesuai standar akuntansi agar dapat di evaluasi pada periode tertentu. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pemahaman, pengetahuan dan pelatihan pelaku UMKM dalam melakukan penghitungan, dan pengelolaan keuangan dengan baik sehingga tidak selisih ataupun terjadi lebih besar pengeluaran daripada penerimaan serta memisahkan pengeluaran rumah tangga dengan bisnis UMKM yang dikelola. Sehingga kondisi keuangan keluarga maupun bisnis sehat dan memiliki tabungan/investasi untuk keperluan di masa depan, sehingga terwujud kesejahteraan bagi keluarga dan usahanya. Metode yang digunakan adalah pemaparan materi (sosialisasi), pelatihan atau training singkat pengelolaan keuangan rumah tangga dengan menggunakan modul pengelolaan keuangan. Peserta dalam hal ini pelaku UMKM diberikan pelatihan berupa sesi tanya jawab dan Latihan/ Praktek; pemberian kertas kerja yang diisi sesuai dengan kondisi riil keuangan peserta. Peserta kegiatan yaitu para ibu rumah tangga yang menjadi pelaku UMKM di Bandung Jawa Barat dilaksanakan pada Telkom University dapat mengikuti pelatihan dengan baik dan antusias. Implikasi dari kegiatan Pengabdian kepada masyarakat melalui sosilaisasi dan pelatihan pengelolaan keuangan rumah tangga yaitu, pelaku UMKM memahami cara berwirausaha yang ideal melalui pemisahan pengelolaan keuangan rumah tangga dan keuangan bisnis sehingga memudahkannya didalam mengetahui perkembangan usahanya tanpa bercampur dengan perekonomian rumah tangga]]>
