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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi PARADIGMA Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Akuntansi Multiparadigma Benefit: Jurnal Manajemen dan Bisnis Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Ilmiah Wahana Akuntansi JAE (Jurnal Akuntansi dan Ekonomi) FINANSIA : Jurnal Akuntansi dan Perbankan Syariah EAJ (ECONOMICS AND ACCOUNTING JOURNAL) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Investasi Jurnal Ilmiah Akuntansi Kesatuan Budimas : Jurnal Pengabdian Masyarakat INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
Yuli Chomsatu
Universitas Islam Batik Surakarta
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh rasio keuangan terhadap harga saham dengan eps sebagai variabel moderasi Kurniawati, Friska Dwi; Chomsatu, Yuli; Siddi, Purnama
INOVASI Vol 17, No 2 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.797 KB) | DOI: 10.29264/jinv.v17i2.9212

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh rasio keuangan terhadap harga saham dengan eps sebagai variabel moderasi pada perusahaan properti, real estate dan building construction periode 2015 – 2019. Populasi dari penelitian ini adalah perusahaan property, real estate dan building construction yang terdaftar di bursa efek indonesia periode 2015 – 2019. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh sampel perusahaan sebanyak 79. Uji hipotesis dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian dapat menjelaskan bahwa Price to Book Value, Return On Equity dan Return On Asset berpengaruh terhadap harga saham, sedangkan Net Profit Margin tidak berpengaruh terhadap harga saham. Dari Moderasi diperoleh hasil bahwa Earnings Per Share dapat memoderasi Price to Book Value dan Return On Asset terhadap harga saham.Kata Kunci : price to book value, return on equity, return on asset, net profit margin, harga saham
Perbandingan Struktur Modal Perusahaan Property dan Konstruksi Bangunan Periode 2015-2019 Yusniawati, Nialena; Chomsatu, Yuli; Suhendro, Suhendro
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.432

Abstract

ABSTRACTCapital structure is a comparison of own capital with foreign capital owned by each company. Capital alone can be divided into retained earnings and company ownership. Meanwhile, foreign capital is short-term debt or long-term debt. The good and bad conditions of the company can be determined through the capital structure. Through the capital structure, the company can allocate funds owned for appropriate business activities as well as useful for the continuity of the company. In general, factors that affect the company's capital structure include profitability, liquidity, company size, sales growth, and asset structure.This study aims to find out the different influences of capital structures on property companies and building construction. This research uses property and building construction companies listed on the Indonesia Stock Exchange in 2015-2019.The result of this study profitability affects the capital structure of property companies, while in building construction companies profitability has no effect on the capital structure. Liquidity in property companies affects the capital structure. This is the same as the result of building construction companies where liquidity affects the capital structure. In property companies the size of the company has an influence on the capital structure, as well as building construction companies that the variable size of the company affects the capital structure. Sales growth has an influence on the capital structure in property companies, while building construction companies sales growth has no effect on the capital structure. The structure of the property company's assets affects the capital structure. The same indicates that the asset structure of building construction companies affects the capital structure. The difference in the influence of the capital structure of property companies is influenced by profitability, liquidity, company size, sales growth, and asset structure. For the capital structure of building construction is influenced by liquidity, company size, and asset structure. As for variable profitability and sales growth in building construction companies has no effect on the capital structure. Keywords: Profitability, Liquidity, Company Size, Sales growth, Asset Structure, Capital Structure
Pengaruh Kinerja Keuangan dan Opini Audit terhadap Audit Report Lag pada Perusahaan Perbankan 2014 – 2017 Ani, Fitri; Chomsatu, Yuli; Dewi, Riana R
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 2 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v11i2.2023

Abstract

The purpose of this research is to test the influence of profitability, solvency, liquidity, corporate size and opinion of audits on the audit report lag of the company. Researchers use 31 companies listed on the Indonesia Stock Exchange period 2014 – 2017 from the audited company. Based on the results of hypothesis 1 testing which states profitability is approved for auditareports, the company's lag is supported by empirical evidence. Hypothesis testing 2, which was approved as solvency, was approved against the company's audit lag report which was not supported by empirical evidence. The hypothesis 3 test that states liquidity is recognized for the audit lag report is not supported by empirical evidence. Testing the fourth hypothesis stating company size was approved for audit lag reports is not supported by empirical evidence. Whereas the 5th hypothesis stating that audit opinion was approved for the audit lag report was not supported by the police.
Faktor-faktor yang mempengaruhi nilai perusahaan perbankan di Indonesia Pratiwi, Anisa Wantifa; Nurlaela, Siti; Chomsatu, Yuli
INOVASI Vol 18, No 1 (2022)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.805 KB) | DOI: 10.29264/jinv.v18i1.10470

Abstract

Penelitiani inii bertujuan untuk menganalisis pengaruhi kepemilikani institusionali, dewani komisarisi independeni, komitei auditi, profitabilitas terhadap nilai perusahaan. Dalamii penelitianii iniii jenis datai yangii digunakanii adalahi datai kuantitatifi dengani populasii perusahaanii perbankani yangi terdaftari di Bursai Efeki Indonesiai tahuni 2015i-2020. Penentuani sampeli dilakukani dengani metodei purposivei samplingi sehinggai diperolehi 9 perusahaani yangi memenuhii kriteriai selama 6 tahuni. Metode analisis datai yangi digunakani adalah statistik deskriptif, pengujian hipotensis dengan regresilinear berganda. Berdasarkan hasil analisis dapat disimpulkan bahwai kepemilikani institusionali, komitei auditi, profitabilitas berpengaruhi terhadapi nilaii perusahaani, sedangkani dewani komisarisi independeni tidak berpengaruhi terhadapi nilaii perusahaani.
Faktor-faktor yang mempengaruhi profitabilitas pada perusahaan sektor pertambangan yang terdaftar di bei tahun 2018-2020 Wijaya, Intan Putri; Nurlaela, Siti; Chomsatu, Yuli
INOVASI Vol 18, No 1 (2022)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.072 KB) | DOI: 10.29264/jinv.v18i1.10483

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh ukuran perusahaan, leverage, likuiditas, serta Total Asset Turnover terhadap profitabilitas. Dalam penelitian ini jenis data yang digunakan adalah data kuantitatif dengan populasi perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Penentuan sampel dilakukan dengan metode purposive sampling sehingga diperoleh sampel sebanyak 22 perusahaan yang memenuhi kriteria. Metode analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Total Asset Turnover berpengaruh terhadap profitabilitas. Sedangkan ukuran perusahaan, leverage, dan likuiditas tidak berpengaruh terhadap profitabilitas.
Faktor-faktor yang mempengaruhi return saham sebelum dan selama pandemi Wardhani, Ainun Suci; Masitoh, Endang; Chomsatu, Yuli
INOVASI Vol 18, No 1 (2022)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB) | DOI: 10.29264/jinv.v18i1.10500

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh debt to asset ratio, return on equity, quick ratio, dan price book value terhadap return saham serta membandingkan return saham dilihat dari faktor sebelum dan selama pandemi. Populasi penelitian ini adalah perusahaan Konstruksi Bangunan dan Properti real estate yang terdaftar di BEI selama 2017-2020. Jenis penelitian adalah kuantitatif. Sumber data penelitian adalah sekunder. Penelitian menggunakan metode purposive sampling sehingga di dapatkan 16 perusahaan konstruksi bangunan dan 42 perusahaan properti, real estate. Teknik analisis data statistic deskriptif, uji asumsi klasik, dan analisis regresi linier berganda menggunakan SPSS Statistics versi 21. Hasil penelitian menunjukkan bahwa debt to asset ratio, return on equity, quick ratio berpengaruh terhadap return saham sebelum dan selama pandemi,sedangkan price book value berpengaruh terhadap return saham sebelum pandemi tetapi selama pandemi price book value tidak berpengaruh terhadap return saham.
Determinan Nilai Perusahaan Sektor Property yang Terdaftar di BEI Periode 2019-2021 Musthofa, Rizal Hanif; Chomsatu, Yuli
Jurnal Ilmiah Wahana Akuntansi Vol. 17 No. 1 (2022): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.17.014

Abstract

The motive of this research is to take a look at how the impact of debt policy, capital structure and company size on firm fee. The topics for the studies here are assets/actual property companies indexed on the Indonesia inventory exchange or BEI for the duration 2019-2021, samples were taken through a technique known as purposive sampling, 17 organizations had been acquired with the standards met. Researchers used secondary data from financial statements. And for the method in reading the researcher the use of more than one linear regression. And the outcomes of this look at suggest that: 1) debt policy has an effect on firm fee, 2) capital structure has an impact on company, 3) however, firm size has no impact on company cost.
PENGARUH FIRM SIZE, CURRENT RATIO, FINANCIAL LEVERAGE, TOTAL ASSET TURNOVER TERHADAP PROFITABILITAS Nur Wanisih, Halimah; Suhendro, Suhendro; Chomsatu, Yuli
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 1 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.736 KB) | DOI: 10.29407/jae.v6i1.14076

Abstract

Perusahaan dalam mecapai tujuannya memerlukan sumber pembiayaan dengan melakukan kegiatan operasionalnya menciptakan produk guna memperoleh laba maksimal. Orientasi penelitian ini guna mengetahui dan mengenalisis pengaruh firm size, current ratio, financial leverage dan total asset turnover terhadap profitabilitas. Penelitian dilakukan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI tahun 2016-2018 dan teknik pengambilan sampel dengan purposive sampling dengan sampel 23 perusahaan. Metode analisis menggunakan Analisis Liniear Berganda. Hasil telaah ini mendedahkan variabel firmsize dan financial leverage berpengaruh terhadap profitabilitas, sementara variabel current ratio dan total asset turnover tidak berpengaruh terhadap profitabilitas. Observasi dimohon mampu memberi informasi dan menjadi bahan pertimbangan untuk melakukan investasi bagi para investor.
PERBANDINGAN STRUKTUR MODAL PADA PERUSAHAAN SUB SEKTOR PROPERTI DAN REAL ESTATE DENGAN PERUSAHAAN SUB SEKTOR KONSTRUKSI DAN BANGUNAN Sita Widia Wati; Chomsatu, Yuli; Nikmatul Fajri, Rosa
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 1 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (457.666 KB) | DOI: 10.29407/jae.v6i1.14118

Abstract

This study aims to determine the effect of profitability, asset structure, liquidity, and sales growth on capital structure in property and real estate sub-sector companies as well as construction and building sub-sector companies as well as comparing the capital structure of the two companies. The population of this research is all of the property and real estate sub-sector companies and construction and building sub-sector companies in 2016-2018. The sampling technique is purposive sampling. Hypothesis testing techniques using multiple linear regression analysis and independent sample t-test different test. Based on the test results above shows that the asset structure and liquidity variables affect the capital structure while profitability and growth do not affect the capital structure in the property and real estate sub-sector companies. Whereas in the construction and building sub-sector companies show that sales growth variables affect the capital structure while profitability, asset structure, and liquidity do not affect the capital structure. The results of the different independent sample t-test concluded that there were differences in capital structure between the property and real estate sub-sector companies and the construction and building sub-sector companies.
PENDAMPINGAN PENDAFTARAN NOMOR INDUK BERUSAHA (NIB) UNTUK PENGUATAN UMKM DESA JETIS KECAMATAN DELANGGU KLATEN JAWA TENGAH Chomsatu, Yuli; Suhendro, Suhendro; Wahyuni, Endang Masitoh; Sari Kurniati; Istiqomah
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 1 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i1.16643

Abstract

Nomor Induk Berusaha (NIB) menunjukkan identitas resmi pelaku usaha yang dikeluarkan pemerintah melalui sistem Online Single Submission (OSS). Bagi usaha mikro, kecil, dan menengah (UMKM), NIB sekaligus berfungsi sebagai identifikasi pajak, yang dapat dianggap sebagai Wajib Pajak Badan atau Perorangan. NIB bermanfaat bagi UMKM untuk mengurus berbagai perizinan usaha dengan lebih mudah dan terstruktur termasuk membuka berbagai peluang dan keuntungan akses lainnya. Kegiatan pengabdian masyarakat dilaksanakan tanggal 2 hingga 3 Agustus 2024 bertempat di balai desa setempat. Desa Jetis, Kecamatan Delanggu, Kabupaten Klaten tercatat mempunyai 50 UMKM di mana 18 UMKM telah berhasil didaftarkan dan mendapatkan NIB. Beberapa tantangan dalam mendapatkan NIB diantaranya kurangnya pengetahuan tentang NIB, kendala teknis proses online sistem OSS, biaya operasional tambahan seperti kewajiban pajak usaha.AbstractBusiness Identification Number (NIB) shows the official identity of a business actor issued by the government through the Online Single Submission (OSS) system. For micro, small, and medium enterprises (MSMEs), NIB also functions as a tax identification, which can be considered as Corporate or Individual Taxpayers. NIB is useful for MSMEs to take care of various business permits more easily and in a structured manner, including opening up various opportunities and other access benefits. Community service activities were carried out from 2 to 3 August 2024 at the local village hall. Jetis Village, Delanggu District, Klaten Regency is recorded as having 50 MSMEs, of which 18 MSMEs have been successfully registered and obtained NIB. Some of the challenges in obtaining NIB include lack of knowledge about NIB, technical constraints in the online process of the OSS system, additional operational costs such as business tax obligations. Kata kunci: Jetis, Klaten, NIB, Online Single Submission,
Co-Authors Adiprasetya Widyatama Aissyiah, Putri Mafazh Akhmad Zaini, Akhmad Areza rahmadini, Shindi devia Dewi, Riana R Endang Masithoh Wahyuni Endang Masitoh, Endang Fitri Ani, Fitri Ida Aryati DPW. Indah R, Syanindhita Giri Istiqomah Kartika Hendra Titisari Kartika Hendra, Kartika Kurniawati, Friska Dwi Musthofa, Rizal Hanif Nikmatul Fajri, Rosa Nur Wanisih, Halimah Pratiwi, Anisa Wantifa Raisa Aribatul Hamidah Sandy, Esti Kurnia Sari Kurniati Sherly, Elvira Fitriana Siddi, Purnama Sita Widia Wati Siti Nurlaela Slamet Ariyanto Srie Juli Rachmawatie Suhendro Suhendro . Suhendro Suhendro Suparwi Umniati, Rika Wahyuni, Endang Masitoh Wardhani, Ainun Suci Wijaya, Intan Putri Yanti, Titis Widya Yusniawati, Nialena