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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Community Engagement and Emergence Journal (CEEJ) Buletin Pembangunan Berkelanjutan ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Ekonomi KIAT Journal of Applied Business and Technology Journal of Islamic Finance and Accounting Research Research in Accounting Journal
Haugesti Diana
Universitas Islam Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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Pelatihan Kewirausahaan Guna Meningkatkan Minat Berwirausaha Pada Siswa SMK Ibnu Taimyah Pekanbaru Sinta Yulyanti; Devi Kurniawati; Haugesti Diana; Syakirah Putri Septian
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 4 No. 2 (2024): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v4i2.812

Abstract

Pelatihan kewirausahaan di sekolah menengah kejuruan (SMK) memiliki peran penting dalam membentuk minat berwirausaha pada siswa. Penelitian ini bertujuan untuk meningkatkan minat berwirausaha pada siswa SMK Ibnu Taimyah di Pekanbaru. Kegiatan ini memiliki dampak positif terhadap peningkatan minat berwirausaha pada siswa SMK Ibnu Taimyah. Siswa yang mengikuti pelatihan menunjukkan peningkatan pemahaman mereka tentang konsep bisnis dan keterampilan yang dibutuhkan untuk merencanakan dan menjalankan usaha. Selain itu, pelatihan juga berkontribusi pada peningkatan rasa percaya diri siswa dalam menghadapi tantangan bisnis. Kegiatan ini memberikan rekomendasi untuk peningkatan pelatihan kewirausahaan di SMK, termasuk pengembangan materi pelatihan yang relevan dengan tren bisnis saat ini dan integrasi lebih lanjut dengan kurikulum pendidikan. Pelibatan aktif para pengajar dan dukungan penuh dari pihak sekolah juga dianggap penting dalam meningkatkan efektivitas pelatihan kewirausahaan.
PENGARUH KINERJA KEUANGAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2015-2018 Mimelientesa Irman; Sherin Tanili; Haugesti Diana; Linda Hetri Suriyanti
Journal Of Islamic Finance And Accounting Research Vol. 1 No. 1 FEBRUARI (2022): JAFAR 2022
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2022.8737

Abstract

The purpose of this research is to examine the effect of Financial Performance and Capital Structure to Firm Value in which Firm Size as moderating variable. Population of this research is 46 mining companies listed in Indonesia Stock Exchange period of 2015-2018. While the samples are 29 companies by using the purposive sampling method. The data analysis technique used is partial least square regression. The result of this research indicate that Financial Performance and Capital Structure have a positive effect on Firm Value. Firm Size cannot moderate the influence of Financial Performance and Capital Structure on the Firm Value.
PENGARUH VARIABEL MAKROEKONOMI TERHADAP PERTUMBUHAN KREDIT BANK UMUM DI INDONESIA Sinta Yulyanti; Poppy Camenia Jamil; Haugesti Diana
Jurnal Ekonomi KIAT Vol. 34 No. 2 (2023): Desember
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2023.15688

Abstract

The aim of this research is to determine the effect of variables Macroeconomics on Credit Growth in Commercial Banks in Indonesia. The analysis technique used in this research is panel data regression analysis which is used to statistically test the hypothesis model, as well as the extent to which the proposed model is consistent with the sample data. The results of the T-test study show that GDP growth and interest rates (BI Rate) have a positive and insignificant effect on credit growth in commercial banks in Indonesia. Meanwhile, the inflation variable and the Rupiah/USD exchange rate have a negative and insignificant effect on credit growth in commercial banks in Indonesia.
ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS PERUSAHAAN PULP DAN KERTAS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2017 DENGAN MODEL ALTMAN Z-SCORE Sari, Maya; Diana, Haugesti
Research in Accounting Journal (RAJ) Vol. 1 No. 1 (2020): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i1.32

Abstract

Identification conditions of financial difficulties is more important than bankruptcy, because companies will surely experience financial distress conditions first and then go bankrupt. This studi aims to examine the effect of the Current Ratio (QR), Quick Ratio (QR), Debt to Equity Ratio (DER), Return On Assets (ROA), and sales growth on the financial distress conditions of the pulp and paper subsector companies listed on the indonesi stock exchange from 2012 to 2017. This study use a quantitative approach. The study population included all pulp and paper subsector companies listed on the Indonesia stock exchange from 2012 to 2017, namely 8 companies. The sample was determined by purpose sampling technique. Data analysis method used is logistic regression analysis. The results of thr study showed that the best performance of the company with the lowest level of bankruptcy was PT. Kedawung Setia Industrial Tbk. From the results of testing multiple linear regression obtained Roa has a significant effect on the condition of financial distress. Whereas CR, QR, DER and Sales Growth do not effect the financial condition of the distress.
ANALYSIS OF FACTORS INFLUENCING PROFITABILITY AND COMPANY VALUE IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE IDX Okalesa, Okalesa; Irman, Mimelientesa; Diana, Haugesti
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 3 (2024): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v8i3.4484

Abstract

This research aimed to determine the effect of firm size, leverage, institutional ownership, independent commissioners, managerial ownership, and audit committee on profitability and their effect on the firm value of property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This study uses secondary data. The sampling technique in this study used purposive sampling. The number of samples obtained was 42 companies. The analysis method of this research uses descriptive analysis and several types of evaluation using SmartPLS software. From this research, it can be concluded that (1) firm size and institutional ownership have a positive and significant effect on profitability, (2) leverage, managerial ownership, and audit committee have a negative and significant effect on profitability, (3) independent commissioners have no effect on profitability, (4) leverage, institutional ownership and audit committee have no effect on firm value, (5) firm size has a negative and significant effect on firm value, (6) independent commissioners and managerial ownership have no effect on firm value, and (7) profitability has a positive and significant effect on firm value. Keywords: Firm Value, Firm Profitability, GCG, Leverage, Firm Size ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, leverage, kepemilikan institusional, komisaris independen, kepemilikan manajerial, dan komite audit terhadap profitabilitas serta pengaruhnya terhadap nilai perusahaan pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia Tahun 2017--2021. Penelitian ini menggunakan data sekunder. Teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling. Jumlah sampel yang diperoleh sebanyak 42 perusahaan. Metode analisis penelitian ini menggunakan analisis deskriptif dan beberapa jenis evaluasi dengan menggunakan software SmartPLS. Dari penelitian ini dapat disimpulkan bahwa (1) ukuran perusahaan dan kepemilikan institusional berpengaruh positif dan signifikan terhadap profitabilitas, (2) leverage, kepemilikan manajerial, dan komite audit berpengaruh negatif dan signifikan terhadap profitabilitas, (3) independensi komisaris tidak berpengaruh terhadap profitabilitas, (4) leverage, kepemilikan institusional dan komite audit tidak berpengaruh terhadap nilai perusahaan, (5) ukuran perusahaan berpengaruh negatif dan signifikan terhadap nilai perusahaan, (6) komisaris independen dan kepemilikan manajerial tidak berpengaruh terhadap profitabilitas. terhadap nilai perusahaan, dan (7) profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Kata Kunci: Nilai Perusahaan, Profitabilitas Perusahaan, GCG, Leverage, Ukuran Perusahaan
Co-Authors Devi Kurniawati Ellyan Sastraningsiha Erwin Agus Suhendra Gilang Satria Guinata Hidayat, Dina Idawati Idawati Indri Adinda Irena Hastuti Masnur Maya Sari Mimelientesa Irman Muhammad Fahdi Nina Nursida Nova Andriani Nur Azlina Okalesa, Okalesa Poppy Camenia Jamil Raja Ade Fitrasari Mochtar Sherin Tanili Sinta Yulyanti Sinta Yulyanti Siska Suriyanti, Linda Hetri Syakirah Putri Septian Syerli Lim Yulefnita Yulefnita