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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.
Analisis Hukum Kekuatan Pembuktian Akta Autentik Notaris yang Terdegrasi Intan Novitasari
Federalisme: Jurnal Kajian Hukum dan Ilmu Komunikasi Vol. 3 No. 3 (2026): Agustus: Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/federalisme.v3i3.1955

Abstract

The need for legal certainty in society is reflected in the increasing number of agreements executed in the form of authentic deeds prepared by Notaries. The presence of Notaries as public officials or public officers serves as a response to every citizen’s need for legal certainty. Such legal certainty is manifested through contractual documents in the form of Notarial Deeds, which possess authentic status and full evidentiary force. However, when a Notary commits violations in carrying out their duties and authority, the deed may experience a degradation of its evidentiary value, resulting in its status being reduced to that of a private deed or even being declared null and void by law. This study employs a normative legal research method with a descriptive approach, aiming to analyze the causes of the degradation of the evidentiary value of Notarial Deeds and its legal consequences for the protection of civil rights. The degradation of the evidentiary value of authentic deeds may occur due to violations of formal requirements in the process of preparing the deed. Such violations continue to occur in practice, indicating vulnerabilities in the performance of Notaries’ duties and offices and potentially affecting legal certainty and legal protection for the parties concerned.