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ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS PERUSAHAAN MENUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 Achmad Tjahjono; Intan Novitasari
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 24 No 2 (2016): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.161 KB) | DOI: 10.32477/jkb.v24i2.149

Abstract

This study to examine the effect of liquidity to financial distress manufacturing company as measured by current assets, effect of profitability to financial distress manufacturing company as measured by return on assets, the effect of leverage to financial distress manufacturing company as measured by debt ratio, the effect of operating cash flow to financial distress manufacturing company as measured by the operating cash flow divided with current liability. Research population are all manufacturing company that listed in the Indonesia Stock Exchange in 2010-2014. The sampling method in this research is purposive sampling. Samples are 47 companies with as many as 235. The number of observation data analysis method used is logistic regression. The results showed that no effect on the liquidity of financial distress with significant 0.111>0.05. Effect on the profitability of financial distress with significant 0.000<0.05. Leverage does not affect the financial distress with significant 0.167>0.05. Operating cash flow does not affect the financial distress with significant 0.875>0.05. aximum likelihood on effect simultaneous between liquidity, profitability, leverage and operating cashflow to financial distress with significant 0.000<0.05. Koefisient determinasi examination shows value 0.542 that mean 54.2% dependent variable can be explained from independent variable and 45.8% influenced by other variable outside the model.
Pengungkapan CSR Tentang Kinerja Keuangan dan Lingkungan Intan Novitasari; Darti Djuharni
JIATAX (Journal of Islamic Accounting and Tax) Vol 2 No 1 (2019): Maret 2019
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v2i1.1086

Abstract

This research was conducted to test the effect of CSR on financial performance and add environmental variables as intervening. This type of research is Explonatory research using financial data published on the Indonesia Stock Exchange (IDX). The study was conducted on manufacturing companies in the consumer goods industry sector for three years, namely 2015, 2016, and 2017. From the number listed, they were selected according to the criteria determined to be used as research samples. The number of companies that met the criteria for further analysis was thirteen companies with observations over three years. The results of this study indicate that CSR significantly influences the company's financial performance, and environmental performance as an intervening variable significantly influences the company's financial performance.
ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS PERUSAHAAN MENUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 Achmad Tjahjono; Intan Novitasari
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 24 No 2 (2016): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.161 KB) | DOI: 10.32477/jkb.v24i2.149

Abstract

This study to examine the effect of liquidity to financial distress manufacturing company as measured by current assets, effect of profitability to financial distress manufacturing company as measured by return on assets, the effect of leverage to financial distress manufacturing company as measured by debt ratio, the effect of operating cash flow to financial distress manufacturing company as measured by the operating cash flow divided with current liability. Research population are all manufacturing company that listed in the Indonesia Stock Exchange in 2010-2014. The sampling method in this research is purposive sampling. Samples are 47 companies with as many as 235. The number of observation data analysis method used is logistic regression. The results showed that no effect on the liquidity of financial distress with significant 0.111greather than0.05. Effect on the profitability of financial distress with significant 0.000less than0.05. Leverage does not affect the financial distress with significant 0.167greather than0.05. Operating cash flow does not affect the financial distress with significant 0.875greather than0.05. aximum likelihood on effect simultaneous between liquidity, profitability, leverage and operating cashflow to financial distress with significant 0.000less than 0.05. Koefisient determinasi examination shows value 0.542 that mean 54.2 percentdependent variable can be explained from independent variable and 45.8 percent influenced by other variable outside the model.
Tinjauan Yuridis Peralihan Hak Milik Atas Tanah Melalui Akta Hibah di Hadapan Notaris Intan Novitasari
Politika Progresif : Jurnal Hukum, Politik dan Humaniora Vol. 2 No. 2 (2025): Juni: Politika Progresif : Jurnal Hukum, Politik dan Humaniora
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/progres.v2i2.1692

Abstract

The transfer of land ownership rights through a grant (hibah) is a form of voluntary and non-compensatory property transfer. Notaries play a crucial role in drafting grant deeds to ensure legal certainty and protect the rights of the parties involved. This study aims to analyze the legal aspects of land ownership transfer through a grant deed before a notary, as well as the legal strength of the grant deed in providing legal certainty. The research employs a normative juridical method with a statutory and conceptual approach. The findings indicate that a grant deed executed before a notary holds perfect evidentiary power and serves as a crucial requirement in the process of transferring land ownership titles at the land office.