Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

5.98

P-Index

This Author published in this journals

All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Siasat Bisnis Jurnal Keuangan dan Perbankan Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Juara: Jurnal Riset Akuntansi JAM : Jurnal Aplikasi Manajemen EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Manajemen dan Bisnis Indonesia Asia-Pacific Management and Business Application JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Manajemen Indonesia Jurnal Ilmiah Universitas Batanghari Jambi J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Samudra Ekonomi dan Bisnis Jurnal Pengabdian Dharma Laksana AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi BALANCE: Economic, Business, Management and Accounting Journal Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora JAF- Journal of Accounting and Finance Jurnal Riset Akuntansi Kontemporer STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Abdi Masyarakat Indonesia Asean International Journal of Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Inovasi Jurnal Pengabdian Masyarakat (IJPM) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Atestasi : Jurnal Ilmiah Akuntansi

Farida Titik Kristanti

Universitas Telkom

Author-ID : 2497837

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 59 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4 5

FINANCIAL DISTRESS, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI Hasby Muhammad Syifa; Farida Titik Kristanti; Vaya Juliana Dillak
JRAK Vol 9 No 1 (2017): April 2017
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Financial report describes the performance of a company. Accounting conservatism makes accountants have to note the possibility of losses as soon as possible and also note the profit when it is realized. This study aims to analyze the effect of financial distress, institutional ownership, and the profitability towards accounting conservatism. The population in this study is the food and beverages companies that listed in IDX (Indonesia Stock Exchange) in 2011-2015. The sampling method used in this research is purposive sampling method, in which the population sample are the companies that publishing its financial reports and annual reports for 5 periods started from 2011 to 2015. In the result, it is obtained a sample of 8 companies with 40 units of observation data. The analysis method of data analysis used is panel of data regression analysis. The results of this study showed that simultaneous variable financial distress, institutional ownership, and profitability have significantly influenced to accounting conservatism. Furthermore, in partial variable, financial distress and profitability have positive impact to accounting conservatism. Meanwhile, institutional ownership variable has no impact to accounting conservatism.

CAPITAL ADEQUACY RATIO, LOAN DEPOSIT RATIO DAN NON PERFORMING LOAN TERHADAP PROFITABILITAS Alfian Agus Putranto; Farida Titik Kristanti; Dewa Mahardika
JRAK Vol 9 No 2 (2017): Oktober 2017
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

ROA is used to measure the ability of the bank’s management in obtaining the overall profit of the total assets owned. This study aims to examine the influence of Capital Adequacy Ratio (CAR), Loan Deposit Ratio (LDR) and Non Performing Loan (NPL). Profitability is proxied by Return on Assets (ROA) in Commercial Bank listed on Indonesia Stock Exchange (BEI) in the period of 2011-2015. The population in this study are the commercial bank listed on the Stock Exchange. Sample selection technique used is purposive sampling and acquired 31 commercial banks with the 2011-2015 study period. Methods of data analysis is panel data regression analysis. The results showed that simultaneous Capital Adequacy Ratio (CAR), Loan Deposit Ratio (LDR) and Non Performing Loan (NPL) have a significant effect on profitability. While partially, Capital Adequacy Ratio (CAR) significant positive effect, Non Performing Loan (NPL) significant negative effect, while Loan Deposit Ratio (LDR) has no effect on profitability.

Faktor-faktor yang Mempengaruhi Dividend Policy pada Perusahaan Sektor Infrastruktur, Utilitas, dan Transportasi Ega Darmawati; Farida Titik Kristanti
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 2 (2022): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i2.440

This study looks at the influence of corporate governance and liquidity on dividend policy in utilities, infrastructure and transportation sector companies listed on the Indonesia Stock Exchange in 2018-2020. Corporate governance plays a role in protecting the interests of business people in the company related to dividends. This study uses secondary data with purposive sampling technique and produces 14 companies with 42 research data. Descriptive analysis methods and panel data regression analysis are used because they are the most appropriate data analysis methods for testing quantitative data in this study. The results showed that the variables simultaneously had a significant effect on the dependent variable. The ownership structure variable partially has a significant positive effect on the dependent variable, while the other variables partially have no significant effect on dividend policy. It is suggested to increase the research by using variables outside this research such as company risk, cash flow and agency cost.

Pengaruh Liquidity, leverage, Manajerial Ownership dan size firm Terhadap Dividend Policy pada Sektor Barang Konsumsi Primer Tahun 2017-2020 Asterina Mulyani; Farida Titik Kristanti; RR. Sri Saraswati
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.2446

Abstrak dividend policy ialah salah satu kebijakan sangat utama bagi manajemen keuangan perusahaan. Namun dalam penerapannya, perusahaan cenderung mengalami kesulitan untuk memutuskan dividend policy karena terdapat perbedaan kepentingan pemegang saham maupun manajemen perusahaan, dimana perbedaan kepentingan ini dikenal dengan teori agensi. Penelitian memiliki tujuan untuk mengetahui beberapa faktor yang dapat mempengaruhi dividend policy di sektor barang konsumsi primer selama tahun 2017-2020. Terdapat 4 variabel independen yakni liquidity, leverage, manajerial ownership dan size firm, serta variabel dependen pada penelitian ini yakni dividend policy. Populasi penelitian ini adalah perusahaan sektor barang konsumsi primer yang terdaftar di Bursa Efek Indonesia selama 2017-2020. Metode sampling yang diterapkan adalah teknik purposive sampling serta memperoleh 13 perusahaan sebagai sampel. Penelitian ini menerapkan regresi data panel. Penelitian ini mengungkapkan secara bersama-sama liquidity, leverage, manajerial ownership dan size firm berpengaruh signifikan terhadap dividend policy. Sedangkan secara parsial, leverage dan manajerial ownership ditemukan pengaruh signifikan arah positif, sedangkan liquidity dan size firm tidak terdapat pengaruh pada dividend policy. Kata Kunci: liquidity, leverage, manajerial ownership, size firm, dividend policy Abstract Dividend policy is one of the most important policies for the company's financial management. However, in practice, companies tend to have difficulty deciding dividend policy because there are differences in interests between shareholders and company management, where these differences in interests are known as agency theory. This study aims to determine several factors that can affect dividend policy in the primary consumer goods sector for the 2017-2020 period. There are 4 independent variables in this study, namely liquidity, leverage, managerial ownership and firm size, and the dependent variable in this study is dividend policy. The population in this study are primary consumer goods sector companies listed on the Indonesia Stock Exchange in 2017-2020. The sampling method used was purposive sampling technique and obtained a sample of 13 companies. The method of analysis in this study is panel data regression. The results of this study show that liquidity, leverage, managerial ownership and firm size simultaneously have a significant effect on dividend policy. While partially, leverage and managerial ownership have a significant effect in a positive direction, while liquidity and firm size have no effect on dividend policy. Keywords: liquidity, leverage, manajerial ownership, size firm, dividend policy

PENGARUH LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN, STRUKTUR KEPEMILIKAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP DIVIDEND POLICY PADA LQ45 Hassya Alifah Suwandi; Tri Utami Lestari; Farida Titik Kristanti
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Dividend policy merupakan putusan emiten tentang bagian dividen tunai yang akan diberikan untuk pemegang saham. Kajian yang dilakukan mempunyai maksud untuk memberikan lebih banyak mengenai pengaruh likuiditas, leverage, ukuran perusahaan, struktur kepemilikan, serta pertumubhan perusahaan terhadap dividend policy pada large business pada indeks LQ45 yang tersurat periode 2018-2020. Populasi yang diambil yaitu large business indeks LQ45 yang tersurat di BEI periode 2018-2020. Purposive sampling ialah pengambilan spesimen yang digunakan dengan sampel 28 perusahaan selama 3 tahun. Statistik deskriptif dan analisis regresi data panel digunakan untuk teknik analisis data dengan aplikasi software Eviews 12. Secara simultan hasil kajian menunjukkan likuiditas, leverage, ukuran perusahaan, struktur penguasaan, dan kemajuan perusahaan mendominasi terhadap dividend policy. Secara segmental yang telah ditetapkan, struktur kepemilikan dengan kepemilikan manajerial berpengaruh secara negatif terhadap dividend policy sedangkan likuiditas, leverage, ukuran perusahaan, struktur penguasaan dengan penguasaan institusional, serta kemajuan perusahaan tidak mendominasi mengenai dividend policy.

Pengaruh Leverage, Liquidity, Firm Size Dan Institutional Ownership Terhadap Dividend Policy Djusnimar Zultilisna; Farida Titik Kristanti; Suriati Suriati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.2898

The purpose of this study is to reveal how leverage, liquidity, firm size and institutional ownership affect dividend policy in the property and real estate sector companies listed on the Indonesia Stock Exchange for the 2015-2021 period. The data applied in this study is secondary data obtained from annual reports or financial reports published on the Indonesia Stock Exchange website or company website. The sampling technique applied in this research is purposive sampling and obtained 6 companies from 79 research objects. The regression model applied is panel data regression. The results of the study reveal that there is a simultaneous influence of independent variables, namely leverage, liquidity, firm size and institutional ownership on dividend policy in property and real estate sector companies in 2015-2021. Partially, liquidity has a significant positive effect on dividend policy, while leverage, firm size and institutional ownership have no effect on dividend policy.

Pengaruh Kepemilikan Institusional, Leverage, Pertumbuhan Perusahaan, Dan Inflasi Terhadap Dividend Policy Ismi Azizah Harahap; Farida Titik Kristanti
SEIKO : Journal of Management & Business Vol 5, No 1 (2022): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i1.2254

Abstrak Dividend policy merupakan keputusan perusahaan untuk menahan laba atau membagikan laba dalam bentuk dividen. Namun pada penentuan dividend policy sering kali perusahaan mengalami kesulitan. Hal ini disebabkan karena perusahaan ingin menahan laba dengan tujuan untuk mengembangkan usaha, akan tetapi perusahaan juga ingin membagikan laba dalam bentuk dividen untuk mendapatkan kepercayaan pemegang saham atas perusahaan. perbedaan kepentingan yang terjadi dalam menentukan dividend policy dapat disebut juga dengan agency theory. Riset ini mempunyai tujuan untuk melihat dampak pemilikan institusional, leverage, pertumbuhan institusi dan inflasi kepada dividend policy pada institusi keuangan non bank yang tercatat di BEI periode 2018-2021. Populasi riset ini adalah perusahaan keuangan non bank yang terdaftar di Bursa Efek Indonesia tahun 2018-2021 dengan purposive sampling sebagai teknik pengumpulan sampel dan diperoleh data sampel sejumlah 40 data sampel. Metode analisa data pada riset ini ialah analisa regresi data panel memakai aplikasi Eviews 12. Hasil dari riset ini secara simultan kepemilikan institusional, leverage, pertumbuhan perusahaan dan inflasi berdampak signifikan kepada dividend policy. Sedangkan secara parsial kepemilikan institusional dan leverage berdampak signifikan positif kepada dividend policy. Pertubuhan perusahaan tidak berdampak signifikan mengarah negatif kepada dividend policy. Inflasi tidak berdampak signifikan secara positif kepada dividend policy Kata Kunci: Dividend Policy, Inflasi, Kepemilikan Institusional, Leverage, Pertumbuhan Perusahaan Abstract Dividend policy is a company's decision to withhold profits or distribute profits in the form of dividends. However, in determining dividend policy, companies often experience difficulties. This is because the company wants to retain profits with the aim of developing the business, but the company also wants to distribute profits in the form of dividends to gain shareholder confidence in the company. Differences in interests that occur in determining dividend policy can also be called agency theory. The goal of this study was to ascertain how dividend policy in non-bank financial businesses listed on the Indonesia Stock Exchange in 2018–2021 was impacted by institutional ownership, leverage, company growth, and inflation. Purposive sampling was used to acquire the 40 samples for this study, which included non-bank financial enterprises registered on the Indonesia Stock Exchange in the years 2018 through 2021. Panel data regression analysis utilizing the Eviews 12 program is the method of data analysis used in this study. The results of this study indicate that simultaneously institutional ownership, leverage, company growth and inflation have a significant effect on dividend policy. While partially institutional ownership and leverage have a significant positive effect on dividend policy. The company growth does not have a significant negative effect on dividend policy. Inflation has no significant effect in a positive direction on dividend policy. Keywords: dividend policy, company growth, inflation, institutional ownership, leverage

PREDIKSI FINANCIAL DISTRESS MENGGUNAKAN ARTIFICIAL NEURAL NETWORK (ANN) PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2017-2021 Resky Awalia; Farida Titik Kristanti
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 7 No 2 (2023): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v7i2.7924

The Earnings Per Share (EPS) value from 2017 to 2021 shows how banking companies listed on the Indonesia Stock Exchange (IDX) did. Several banking companies experienced a decrease in EPS values from 2017 to 2021 and even obtained a negative EPS value which could indicate that the company identified as having a poor profit growth value and even triggering financial distress. This study plans to foresee the event of monetary trouble in financial organizations recorded on the Indonesia Stock Trade for the 2017-2021 period by utilizing a Fake Brain Organization. The info boundaries utilized are monetary proportions, specifically the ongoing proportion, return on resources, obligation to-resource proportion, and complete resource turnover. The results of the study show that the four ratios are suitable for use as input parameters because they provide significant differences between companies that declared distress and non-distress. This study's prediction process utilized an ANN architecture consisting of 20 neurons as the input layer, 5 neurons as the hidden layer, and 1 neuron as the output layer, achieving the highest accuracy of 87 percent. Keywords: Artificial Neural Network, Financial Distress, Financial Ratios.

PENGARUH KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI Rafqah Annisa Kusumaningrum; Farida Titik Kristanti
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 7 No 2 (2023): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v7i2.8282

In facing competition with other business units, a company must maintain its business stability. Individuals who have an interest in an organization trust that this security will keep going quite a while so the organization can keep on running its tasks and can give development to keep up with its business. It is possible for a business to find itself in financial trouble if it is unable to compete with its rivals. This study plans to decide the impact of monetary execution which incorporates the proportion of liquidity, influence, action, and income to monetary misery with administrative proprietorship as a directing variable. Secondary data from the 2017-2021 annual financial reports of companies in the energy sector listed on the Indonesia Stock Exchange were used. MRA and logistic regression are the models that were used in this study. The findings demonstrated that the ratio of liquidity to cash flow can have a significant impact on financial distress, whereas the ratio of leverage to activity cannot have a significant impact on financial distress. Meanwhile, managerial ownership is able to significantly moderate the relationship between the liquidity ratio and financial distress, but not the relationship between the leverage ratio and activity to financial distress. Keywords: Activity; Cash flow; financial distress; leverage, liquidity, managerial ownership

Pelatihan Kewirausahaan untuk Mendukung Kapasitas Kewirausahaan bagi SMK YPPS Sumedang Sunu Puguh Hayu Triono; Farida Titik Kristanti; Dwi Fitrizal Salim
Inovasi Jurnal Pengabdian Masyarakat Vol 1 No 2 (2023): IJPM - Agustus 2023
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/ijpm.120

Kapasitas kewirausahaan merupakan faktor penting dalam memperkuat peran pendidikan kewirausahaan dalam menumbuhkan niat berwirausaha bagi siswa sekolah. Oleh karena itu penting bagi SMK YPPS Sumedang untuk memperkuat peran pendidikan kewirausahaan yang telah dimilikinya melalui peningkatan kapasitas kewirausahaan. Salah satu cara untuk meningkatkan kapasitas kewirausahaan yaitu melalui pelatihan kewirausahaan. Pelatihan kewirausahaan yang diberikan kepada SMK YPPS Sumedang mencakup aspek dasar dan praktikal. Aspek dasar mencakup materi seperti konsep dasar kewirausahaan, inovasi sebagai inti kewirausahaan, jenis inovasi seperti inkremental, disruptif dan inovasi model bisnis, serta paradigma efektuasi. Sedangkan aspek praktikal mencakup pemanfaatan framework design thinking dan lean startup bagi penciptaan inovasi dan pendirian usaha. Selain itu juga diberikan wawasan sesuai konteks terkini, yaitu konteks industri 5.0. Evaluasi kapasitas kewirausahaan dilakukan melalui survey kepada para peserta pelatihan dan diketahui bahwa tingkat kapasitas kewirausahaan peserta termasuk dalam kategori Tinggi. Hal ini memiliki implikasi terkait kebutuhan peningkatan kualitas pendidikan kewirausahaan dan juga perlunya pelatihan lanjutan untuk mendukung pendidikan kewirausahaan tersebut. Hasil dari kegiatan pengabdian kepada masyarakat ini memberikan pengetahuan dan wawasan, atau aspek kognitif, terkait kewirausahaan dan konteks terkini kepada para peserta pelatihan. Dalam pelaksanaannya terdapat beberapa kendala yang dapat menjadi saran bagi pelaksanaan kegiatan berikutnya, antara lain yaitu terkait survey pendahuluan, jadwal pelaksanaan, dan waktu atau durasi pelatihan.

Co-Authors Achmad Manshur Ali Suyanto Ajeng Luthfiyatul Farida Aldiyansa, Fradana Yudistiya Alfian Agus Putranto Aninditya Cindy Natasya Arif Partono Prasetio, Arif Partono Arini Dwi Febriani Asterina Mulyani Aulia Kania Putri Aulia, Salma Budiman, Teguh Cut Dewi Shafira Deannes Isnuwardhana Deannes Isynuwardhana Dewa Mahardika Dian Indiyati Dillak, Vaya Juliana Dini Wahjoe Hapsari Divando, Ghalib Faris Djusnimar Zultilisna Donna E. Naibaho Dwi Fitrizal Salim Ega Darmawati Elly Suryani Emru, Radhitya Friyatama Erris Rayhan Fahrezi Faris Afrizal Fathya, Ananda Febritya Ayu Wahyuni Febritya Ayu Wahyuni Firmansyah, Faris Afrizaldi Fitrianingsih Fitrianingsih Fitrianingsih Fitrianingsih Hanif Kurniawan Atmanto Hasby Muhammad Syifa Hassya Alifah Suwandi inne Aryanti Ismi Azizah Harahap Jasmine Yolanda Khaeria, Nurul Krismelina, Shovia Maghfira, Addiena Maharani, swetlana Kartika Maulidina, Yulina Melinda Rubiyana Mudinillah, Adam MUHAMAD MUSLIH Muhammad Sanyasa Tyaga Nabila Aprilia Aldama Naibaho, Donna E. Natasya Salsabila Nafis Nur Taufiqoh Lathifah Nursal, Ehla Zakiyah Nurul Khaeria Nurvita Trianasari Pranita, Komang Ridha Prasetyo, Arief Bagas Putri Fariska Sugestie Putu Nina Madiawati Rafqah Annisa Kusumaningrum Rahel Marpaung, Apriliyanti Resky Awalia Riko Hendrawan Rr Sri Saraswati Salehudin Eka Saputra Alrasidi Salsabila Nada Zayani Sari, Shafira Deswita Saskia Almarita Shiddiq, Muhammad Fajryan Sihombing, Febie Tania Sitepu, Agnes Melissa Siti Ratu Rodiah Sri Rahayu Suhal Kusairi Sunu Puguh Hayu Triono Suriati Suriati swetlana Kartika Maharani Teguh Budiman Tri Utami Lestari Wardhana Wardhana Wardhana wardhana Wardhana, Muhamad Arriq Rayhan Zayani, Salsabila Nada

Title

Found 59 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 59 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 59 Documents
Search