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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen SULUH: Jurnal Abdimas Jurnal Akuntansi Jurnal Ilmiah Akuntansi Pancasila (JIAP) Jurnal Akuntansi
Hotman Fredy
Universitas Pancasila
Economics, Econometrics & Finance Education Library & Information Science Other

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Arus Kas Operasi, Laba Operasi, Return On Equity Dan Harga Saham Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Hotman Fredy; Amelia Aji Kusumadewi
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 4 No 1 (2015)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v4i1.78

Abstract

This research to determine the influence of Operation Cash Flow, Operating Income and Return on Equity (ROE) on Equity Shares for the food and beverage companies in Indonesian Stock Exchange. The data used in this study is secondary data by purposive sampling method. The number of samples used by 13 companies using multiple regression analysis. This results indicate that all independent variables simultaneously is Operating Cash Flow, Operating Income and Return On Equity significant influence on stock prices. The test results showed only partial Return On Equity significantly the stock price. As for Operating Cash Flow and Operating Income are not significantly influence the stock price.
Kebijakan Dividen Antara Efek Syariah Dengan Efek Konvensional Salis Musta Ani; Hotman Fredy
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 2 (2014)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v3i2.84

Abstract

This study aims to reveal the dividend policy of the companies listed in the Islamic Securities and Exchange Conventional in 2012 in Indonesia Stock Exchange through a comparison of the two types of these securities in testing the effect of the current ratio (CR), cash position (CP), and the debt equity ratio (DER ), and net profit margin (NPM) on dividend policy by proxy dividend payout ratio (DPR). Growth (GROWTH) and firm size (SIZE) becomes the controlling variable in this study. Using data from 64 companies listed on the Stock Exchange DER result that significant positive effect on the DPR for Islamic securities. While the growth control variables proved significant negative effect on the DPR for Islamic securities. To test the model 2 (DPRK) obtained the result that the profitability (NPM) and the size effect on the DPR to conventional effects. This test illustrates that dividends on both the effects of development policy, is significantly affected by different variables. This is likely because the decision for investment or other financing different in each category effects. Moreover, we can see that the average dividend policy on Islamic securities is higher than the average dividend policy on conventional effects. This result could increase investor interest in the shares of sharia and encourage the development of Islamic securities. However, there are things that need attention, ie companies with Islamic securities need to further improve profitability.
Governance Dalam Perspektif Auditor Internal Dan Pengaruhnya Terhadap Kemungkinan Kebangkrutan Perusahaan Hotman Fredy; Salis Musta Ani
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 1 (2014)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v3i1.100

Abstract

This study examines the effect of the application of appropriate corporate governance guidelines for the internal auditor to the possibility of companies experiencing financial difficulties. Together with the control variables, ieLeverage, ROA, Quick Ratio, EPS, and Size, conducted testing using Binary Logit with the dependent variable. Panel data of 25 companies listed on the Indonesia Stock Exchange (BEI) for the total of 50 firm year traced through the annual report, IDX websites and corporate websites, as well as ICMD.The results show that Leverage and Size significantly influence the likelihood companies experiencing financial difficulties. However, this study failed to prove that the company's corporate governance affects the possibility of experiencing financial difficulties. Nevertheless, obtained a description of the application of corporate governance as defined by the guidelines of the internal auditors on average 79%. This proves that the internal auditor is also one of the governance that have contributed to the implementation of good corporate governance in the company so that it can be used as representation of the CG with other CG mechanisms.
Mekanisme Governance Dan Pengungkapan Sustainable Finance:Untuk Melihat Tingkat Kesiapan Penerapan Sustainable Finance Pada Perusahaan Jasa Keuangan Terdaftar Di BEI Salis Musta Ani; Hotman Fredy
Jurnal Akuntansi Vol. 21 No. 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i3.247

Abstract

This research is motivated by the lack of literature on the disclosure of sustainable finance and the need on preparing for the financial services industry in Indonesia to start implementing sustainable finance. In addition, the background of this research is the absence of standard setting of sustainable finance reporting standards, whereas the implementation of sustainable finance reporting is planned by OJK in 2016. This research is examination of  influence of governance mechanism towards sustainable finance. Data is traced from financial services companies listed on the BEI. The research method used is multiple linear regression. The result proves that size of both company and the directors affect the disclosure of sustainable finance. This study also illustrates that the average of companies in Indonesia nowadays, when using measurement items based on International Finance Corporation (IFC), report components in sustainable finance is 0.35 on average. OJK needs to pay attention to this to provide more intensive guidelines for implementation and reporting of sustainable finance.
ANALISIS PERBANDINGAN KINERJA KEUANGAN ANTARA INDUSTRI SUB SEKTOR PAKAN TERNAK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 – 2018 Yenni Pinta Mardasari; Hotman Fredy; Lailah Fujianti
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 1 No 1 (2021): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v1i1.2025

Abstract

Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan berdasarkan rasio likuiditas, solvabilitas dan profitabilitas antara sub sektor pakan ternak yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Dalam penelitian ini digunakan jenis penelitian kuantitatif dengan menggunakan studi deskriptif. Teknik analisis data menggunakan analisis rasio yang dihitung dengan menggunakan Excel for Windows. Hasil penelitian rasio likuiditas yang diukur dengan Current Ratio dan Quick Ratio membuktikan bahwa kinerja current ratio dinyatakan baik dengan rata-rata rasio sebesar 168,65% > 200%. Kinerja solvabilitas yang diukur dengan Debt to Equity Ratio dan Debt to Assets Ratio membuktikan bahwa debt to equity ratio dinyatakan buruk dengan rasio sebesar 134,01% > 100%. Sedangkan kinerja debt to assets ratio dinyatakan baik dengan rasio sebesar 55,17% < 100%. Selanjutnya untuk kinerja profitabilitas yang diukur dengan Return On Assets dan Net Profit Margin membuktikan bahwa kinerja return on assets dinyatakan buruk dengan nilai rata-rata rasio sebesar 3,21% < 5. Demikian pula kinerja net profit margin dinyatakan buruk dengan rata-rata rasio sebesar 1,50% < 5%.
COVID-19: Accrual Earnings Management Practices in Pharmaceutical Companies in Indonesia Widyaningsih Azizah; Hotman Fredy; Fathoni Zoebaedi
Jurnal Akuntansi Vol. 12 No. 3 (2022): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.12.3.223-238

Abstract

The COVID-19 pandemic has disrupted the supply chain of domestic pharmaceutical raw materials, where 95% of the fulfillment of raw materials relies on imports. Amid difficulties in meeting raw materials, the pharmaceutical sub-sector companies have become one of the sectors of choice for investors throughout 2020, in line with the sentiment of the COVID-19 pandemic. As one of the prima donnas’ sectors during pandemic, financial reports presented by pharmaceutical sector should report the actual condition of the company. This study aims to empirically examine the differences in accrual earnings management before and after the COVID-19 pandemic in pharmaceutical sub-sector companies in Indonesia. To evaluate changes in accrual earnings management in the period before the COVID-19 pandemic, namely in 2019 and after the COVID-19 pandemic, namely in 2020, the Paired Sample T-test was used. The findings of this study show that there is no average difference between accrual earnings management before COVID-19 (Pre-test) and after COVID-19 (Post-test), indicating that COVID-19 has no impact on earnings management practices in the pharmaceutical sub-sector companies in Indonesia. The deteriorating global economic conditions caused by the COVID-19 pandemic do not necessarily encourage managers to carry out aggressive earnings management. The pharmaceutical sub-sector companies that have become the center of attention of investors during this pandemic, as a result the company’s performance shown in the financial statements does not make managers aggressively try to manipulate their financial statements.
Edukasi Digitalisasi Pemasaran Untuk Umkm Ikan Asap Di Kabupaten Bojonegoro Setiarini Yusuf; Iha Haryani Hatta; Hotman Fredy; Satria Yunas
SULUH: Jurnal Abdimas Vol 6 No 1 (2024): SULUH: Jurnal Abdimas Agustus
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v6i1.6678

Abstract

Pengabdian kepada Masyarakat dan Kuliah Kerja Nyata yang diadakan oleh universitas pancasila yang dilaksanakan di Kabupaten Bojonegoro memiliki tujuan untuk memberikan pelatihan serta pendampingan dalam ranah pemasaran digital kepada para pelaku Usaha Menengah Kecil dan Mikro (UMKM) yang bergerak dalam sektor industri ikan asap. Metode PLA (Participatory Learning and Action) digunakan dalam kegiatan ini, yang melibatkan observasi lapangan, wawancara, serta pelatihan yang difokuskan pada adaptasi terhadap teknologi digital dalam strategi pemasaran. Dampak dari kegiatan ini terlihat dalam terciptanya peluang bisnis baru bagi UMKM ikan asap serta pembukaan pasar baru melalui penggunaan strategi pemasaran digital. Rekomendasi untuk masa depan termasuk peningkatan upaya dalam eksploitasi peluang bisnis yang ada, peningkatan pengetahuan para pelaku usaha, dan perlunya penelitian lebih lanjut untuk mengeksplorasi potensi pengembangan inovasi produk dan strategi pemasaran digital bagi UMKM di desa Karang dayu.
Co-Authors Amelia Aji Kusumadewi Fathoni Zoebaedi Iha Haryani Hatta LAILAH FUJIANTI SALIS MUSTA ANI Satria Yunas Setiarini Yusuf Widyaningsih Azizah Yenni Pinta Mardasari