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The Effect of Profitability, Liquidity and Company Size on Capital Structure in Companies Listed on the Indonesian Stock Exchange Ica Wulandari; Ika Wulandari
Jurnal Syntax Admiration Vol. 5 No. 7 (2024): Jurnal Syntax Admiration
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v5i7.1277

Abstract

This study investigates the effect of profitability, liquidity, and firm size on the capital structure of firms listed on the Indonesia Stock Exchange (IDX). Using data from manufacturing firms, the study found that profitability and liquidity have a negative and significant influence on capital structure decisions, with more profitable firms tending to rely on less debt and more internal sources of funds. However, firm size does not consistently have a significant negative impact on capital structure, suggesting that external factors such as capital market conditions and economic policies have a more dominant role in determining a firm's capital structure. These results provide important insights for financial practitioners in designing appropriate funding strategies to maximise firm value and effectively manage financial risk in the Indonesian capital market.
PELATIHAN PENCATATAN LAPORAN KEUANGAN UMKM BERBASIS DIGITAL MENGGUNAKAN APLIKASI AKUNTANSI UMUM (AKU) Marcella Tamara Oka; Ika Wulandari
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i1.13076

Abstract

Kegiatan Pengabdian ini bertujuan untuk memberikan bimbingan dan pelatihan kepada para pelaku UMKM di Desa Agromulyo, Sedayu, Bantul, Yogyakarta, yaitu UMKM Rumah Makan Wisanggeni dan UMKM Nasi Goreng Cak Cik mengenai cara penyusunan laporan keuangan berbasis digital dengan menggunakan aplikasi Akuntansi Umum (AKU). Kegiatan tersebut dilaksanakan pada tanggal 10-12 Februari 2024. Tahapan kegiatan pelatihan yaitu: 1) survei 2) pelatihan dan pendampingan 3) hasil dan evaluasi. Setelah pelaksanaan kegiatan, diadakan evaluasi dengan membandingkan nilai dari 10 pertanyaan yang sama pada pre test dan post test, serta dilakukan pengawasan pasca kegiatan. Hasil dari kegiatan pengabdian yaitu adanya peningkatan pemahaman mengenai laporan keuangan UMKM dari 20% menjadi 80% dan 100% peserta telah memahami dengan jelas fitur-fitur yang terdapat pada aplikasi Akuntansi Umum (AKU) dan cara penggunaannya serta telah mengaplikasikan aplikasi tersebut dalam pencatatan laporan keuangan usaha.
Pengaruh Retribusi Pelayanan Pasar dan Pelayanan Parkir Terhadap Pendapatan Asli Daerah dengan Inflasi sebagai Moderasi Diah Mulya Laksmi Leilani; Ika Wulandari
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i2.4480

Abstract

Original Regional Income is a component of regional revenue that reflects the extent to which a region is financially independent. A region is required to develop the revenue potential in its area. On the other hand, the phenomenon of regional insensitivity in recognizing cultural potential and actual resources is often found, which results in suboptimal Regional Original Income. This research aims to determine whether there is an influence of market service levies and parking service levies on local revenue with inflation as a moderation in Purworejo district. The population in this study is all district/city government data in Central Java for 2020-2022. The sampling technique used was a nonprobability sampling method with a purposive sampling technique and data from the Purworejo district government for 2020-2022 was selected as the sample. The data analysis method used is moderated regression analysis (MRA). The data that has been collected is then processed using the SPSS analysis tool. The research results show that market service levies have a positive effect on local original income with a significance value of 0.047 < 0.05. Parking service levies have a positive effect on local revenue with a significance value of 0.047 <0.05. Meanwhile, inflation does not moderate the influence of the relationship between market service levies on local original income with a significance value of 0.136. And inflation does not moderate the influence of the relationship between parking service fees and regional original income with a significance value of 0.239. This shows that if the income from market service levies and parking service levies is higher, then regional original income will also be higher, but if it is the opposite, then regional original income will also be lower, meanwhile inflation is unable to influence the rise and fall of market service levies and parking service levies on income. native to the region.
Pendampingan Digitalisasi Marketing Sebagai Media Pemasaran Pada Pelaku Umkm Di Kelurahan Tambak Kabupaten Klaten Sintiya Dwi Yuliyanti; Ika Wulandari
Al-Ijtimā': Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2023): Oktober
Publisher : Lembaga Penelitian, Publikasi Ilmiah dan Pengabdian kepada Masyarakat (LP3M)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/aijpkm.v4i1.93

Abstract

Dalam era digital yang berkembang pesat, penggunaan teknologi digital dalam pemasaran telah menjadi kebutuhan mendesak bagi Usaha Mikro, Kecil, dan Menengah (UMKM) di berbagai sektor. Digitalisasi telah memainkan peran penting dalam mengubah media pemasaran tradisional menjadi pemasaran digital. Kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman dan keterampilan digital bagi UMKM di Kelurahan Tambak, Kabupaten Klaten, Kegiatan ini melibatkan penyuluhan mengenai potensi pemasaran digital, manfaat media sosial, dan strategi digital lainnya. Kegiatan ini juga berisi pelatihan digital marketing dan pendampingan UMKM sampai dapat menjalankan strategi digital marketing secara mandiri. Pendekatan ini dilakukan berdasarkan penilaian awal yang menunjukkan bahwa banyak UMKM di wilayah tersebut masih bergantung pada pemasaran konvensional. Metode yang digunakan dalam kegiatan pengabdian ini identifikasi kebutuhan UMKM, perencanaan kegiatan, penyuluhan pemasaran digital, pelatihan praktis, pendampingan dan pemantauan, dan diakhiri dengan evaluasi. Hasil kegiatan pengabdian ini menggambarkan adanya peningkatan pemahaman UMKM tentang pentingnya digitalisasi dalam pemasaran, peningkatan keterampilan dalam digitalisasi marketing dan kepemilikan akun digital untuk strategi marketing dalam usahanya
PENGARUH ROA, ROE, DAN NPL TERHADAP LIKUIDITAS PERBANKAN Ria Pisensa Br Sembiring; Ika Wulandari
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 9, No 2 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v9i2.1790

Abstract

ABSTRAKBank sebagai lembaga yang dipercayai oleh masyarakat memiliki peran penting dalam sistem moneter dan menduduki posisi strategis dalam mendukung pertumbuhan ekonomi. Pelaku perbankan memahami bahwa dalam menjalankan berbagai layanan keuangan terlibat dalam bisnis berisiko. Oleh karena itu, bank selalu berupaya untuk mengelola dan meminimalkan risiko dalam operasinya, baik dalam konteks organisasi maupun entitas bisnis. Penelitian ini bertujuan untuk memahami dampak Non-Performing Loans, Return On Equity, dan Return on Assets. populasi penelitian ialah pada perusahaan perbankan yang terdaftar di BEI. Sebanyak 38 bank menjadi sampel penelitian, dipilih dengan teknik Purposive Sampling, selama periode 2021–2022. Analisis data dikerjakan dengan menggunakan SPSS versi 29, melibatkan beberapa metode seperti analisis deskriptif, uji multikolinearitas, uji heteroskedastisitas, uji autokorelasi, uji regresi linier berganda, dan uji signifikansi parsial (uji t). Hasil statistik mengatakan bahwa Return on Assets (ROA) tidak berdampak pada likuiditas. Di sisi lain, Return On Equity (ROE) mengindikasikan berdampak positif serta signifikan pada likuiditas perbankan, menandakan kontribusinya terhadap pertumbuhan likuiditas. Sementara itu, Non-Performing Loan (NPL) tidak berdampak  pada tingkat likuiditas. perbankan.Kata Kunci: Likuiditas, ROA, ROE, dan NPLABSTRACTBanks as institutions trusted by the public have an important role in the monetary system and occupy a strategic position in supporting economic growth. Banking players understand that in carrying out various financial services they are involved in risky business. Therefore, banks always strive to manage and minimize risks in their operations, both in the context of organizations and business entities. This research aims to understand the impact of Non-Performing Loans, Return on Equity, and Return on Assets. The research population is banking companies listed on the IDX. A total of 38 banks were the research sample, selected using the Purposive Sampling technique, during the 2021–2022 period. Data analysis was carried out using SPSS version 29, involving several methods such as descriptive analysis, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear regression test, and partial significance test (t test). Statistical results say that Return on Assets (ROA) has no impact on liquidity. On the other hand, Return On Equity (ROE) indicates a positive and significant impact on banking liquidity, indicating its contribution to liquidity growth. Meanwhile, Non-Performing Loans (NPL) have no impact on liquidity levels. banking.Keywords: Liquidity, ROA, ROE, and NPL
Pengaruh Independensi, Kompetensi, Dan Pengalaman Kerja Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi Pada Kantor Akuntan Publik Di Daerah Istimewa Yogyakarta Zuha Anha Zahrani; Ika Wulandari
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.7157

Abstract

The bribery case involving an auditor from the West Java regional office of the Audit Board of Indonesia (BPK), who accepted a bribe to manipulate financial reports in order to obtain an unqualified opinion (WTP) in 2022, has raised concerns about the audit quality of both the audit institution and the government. This study aims to analyze the influence of independence, competence, and work experience on audit quality, with auditor ethics as a moderating variable. The study used a questionnaire as the primary data collection method and SPSS software to conduct quantitative research methods, primarily multiple linear regression and moderation regression tests. The purposive sampling technique used resulted in 65 respondents who met the criteria. The research findings indicate that independence and competence have no effect on audit quality, while work experience has a significant effect on audit quality. It is also concluded that auditor ethics does not moderate the relationship between independence and audit quality, competence and audit quality, nor the relationship between auditor experience and audit quality.
Optimizing Digital Marketing Through Social Media In The Sewagati Go Digital Program Dewi Widiawati; Juliedt Bunga Andarista; Rosa Dalima Gale; Alvindo Bani Pangga Leghu; Ika Wulandari; Prashanth Beleya; Teo Hui Thung
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.6206

Abstract

This community service program addresses the limited digital marketing skills among micro-business actors in Kelompok Wanita Tani (KWT) Sewagati Yogyakarta and the Malaysian partner community. Both groups of UMKM still rely on traditional marketing, lack consistent brand awarness, have limited packaging standards, and possess insufficient skills in digital content creation and data driven promotional strategies. Through the Sewagati Go Digital program, structured training sessions, workshops, mentoring, collaborative discussions with international partners, and hands on assistance were conducted to strengthen their capacity in social media optimization, content production, and digital ecosystem building. The results show significant improvements in branding consistency, increased posting frequency, better content quality, higher digital literacy, and the formation of a sustainable village digital community. This indicates that the program successfully enhanced the digital readiness and competitiveness of both communities, preparing them for broader markets, including the ASEAN region. text.