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All Journal Inovasi: Jurnal Ilmiah Ilmu Manajemen JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL EKSBIS Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Abdimisi
Agus Afandi
universitas pamulang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Sosialisasi Laporan Keuangan UMKM dalam Rangka Membantu Program Kewirausahaan di Yayasan Al-Khoiriyah Andry Sugeng; Neneng Hasanah; Dian Widiyati; Fitriyah Fitriyah; Agus Afandi
Abdimisi Vol 2, No 1 (2020): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v2i1.4504

Abstract

UMKM in South Tangerang must be able to support the improvement of the economic competitiveness of Banten Province, economic growth, poverty reduction, and improvement of the standard of living of the population in Banten Province. Therefore, UMKM must be able to compete and be able to seize every opportunity so that they can continue to take part in the national economy. This is because many UMKM is more focused on operational activities so that recording and reporting are often neglected. Without good records and reports, UMKM performance evaluation is not easy to do. The Al-khoiriyah Foundation has an entrepreneurship program for teenagers that aims to make their lives prosperous. In the program to create entrepreneurs at the Al-Khoiriyah Foundation, the participants were provided with knowledge and knowledge about the preparation of UMKM financial reports, limited human resources to recognize financial reports, and educational background were also reasons they had not been able to disseminate financial reports. The purpose of this community service is to provide socialization about entrepreneurship and compile MSME financial reports in theory and practice. The method used is seminars and direct delivery of the material as well as simulations and discussions on UMKM financial reports in entrepreneurship programs. This community service concludes that teenagers and foundation administrators who have been running businesses independently hope to be able to compile UMKM financial reports to determine the sustainability of their business and can be used as a condition for getting additional business capital for them.
PENGARUH RETURN EKUITAS, STRUKTUR MODAL, KEPUTUSAN INVESTASI, DAN KEBIJAKAN DEVIDEN TERHADAP NILAI PERUSAHAN Agus Afandi
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 5, No 3 (2020): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v5i3.377

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh return ekuitas, struktur modal, keputusan investasi dan kebijakan deviden terhadap nilai perusahaan. Sampel penelitian terdiri dari 10 perusahaan otomotif dan komponen yang terdaftar di BEI, sampel diperoleh dengan menggunakan metode purposive sampling.Metode analisis data yang digunakan adalah analisis regresi berganda dengan alat bantu aplikasi eviews 9.0. Variable nilai perusahaan diukur dengan Tobin’s Q, return ekuitas diukur dengan return on equity ratio (ROE), struktur modal diukur dengan long term debt to equity ratio (LDER), keputusan investasi diukur dengan total asset growth (TAG), dan kebijakan deviden diukur dengan deviden payout ratio (DPR). Hasil penelitian menunjukan bahwa : ROE  berpengaruh positif dan signifikan terhadap Nilai Perusahaan, LDER berpengaruh positif tidak signifikan terhadap nilai perusahaan, TAG berpengaruh positif tidak signifikan terhadap nilai perusahaan, dan DPR berpengaruh negative signifikan terhadap nilai perusahaan.
PENGARUH RETURN EKUITAS, BIAYA MODAL DAN AKUNTANSI KONSERVATIF TERHADAP NILAI PERUSAHAAN SEKTOR OTOMOTIF DAN KOMPONEN Andry Sugeng; Agus Afandi
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 9, No 2 (2021): November
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v9i2.6073

Abstract

Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris tentang pengaruh return ekuitas, biaya modal dan penerapan akuntansi konservatif terhadap nilai perusahaan sub sektor otomotif dan komponen di Indonesia. Jenis penelitian ini merupakan penelitian kuantitatif assosiatif dengan sumber data sekunder dari perusahaan sub sektor otomotif dan komponen yang terdaftar Bursa Efek Indonesia (BEI) pada periode antara 2015 – 2019. Sampel diambil menggunakan teknik random sampling. Metode analisis menggunakan analisis regresi berganda dan pengolahan data dengan aplikasi E-Views 9. Variable nilai perusahaan diukur dengan Tobin’s Q, return ekuitas diukur dengan return on equity (ROE), biaya modal diukur dengan Weight Average Cost Of Capital (WACC), dan penerapan konservatif akuntansi (KNSV). Hasil penelitian ini meperlihatkan bahwa return ekuitas berpengaruh signifikan terhadap nilai perusahaan, biaya modal tidak berpengaruh terhadap nilai perusahaan, penerapan akuntansi konservatif tidak berpengaruh terhadap nilai perusahaan serta return ekuitas, biaya modal dan penerapan akuntansi konservatif secara simultan berpengaruh signifikan terhadap nilai perusahaan.This study aims to analyze and obtain empirical evidence about the effect of return on equity, cost of capital, and conservative accounting on the firm value in the automotive and component sub-sector in Indonesia. This type of research is associative quantitative research with secondary data sources from automotive and component sub-sector companies listed on the Indonesia stock exchange (IDX) between 2015-2019. The sample was taken using a random sampling technique. The analytical method used is multiple regression analysis with data processing using the E-Views 9 application. Tobin's Q measures the firm value variable; equity return is measured by return on equity ratio (ROE), cost of capital is calculated by Weight Average Cost of Capital (WACC), and the application of conservative accounting (KNSV). The results of this study indicate that equity returns have a significant effect on firm value, the cost of capital has no impact on firm value, the application of conservative accounting has no impact on firm value and equity returns, the cost of capital and the application of conservative accounting simultaneously have an effect significant to firm value.
KINERJA KEUANGAN MEMEDIASI PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN UKURAN DEWAN KOMISARIS TERHADAP CORPORATE SOCIAL RESPONSIBILITY Agus Afandi; Andry Sugeng
JURNAL EKBIS Vol 23 No 2 (2022): Jurnal Ekbis : Analisis,Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of firm size, leverage, and board size on corporate social responsibility (CSR) with financial performance (ROA) as an intervening variable in mining companies in Indonesia. The sample of this research is mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The data analysis method used is multiple regression analysis and path analysis. The results showed that (1) firm size had a significant effect on ROA, (2) leverage had no effect on ROA. (3) the size of the board of commissioners has no effect on ROA, (4) the size of the company has no effect on CSR, (5) leverage has a significant effect on CSR, (6) the size of the board of commissioners has no effect on CSR, (7) ROA has a significant effect on CSR
Pengaruh Indikator Pertumbuhan Perusahaan, Kebijakan Hutang dan Kemampuan Menghasilkan Laba terhadap Kinerja Saham Agus Afandi; Diantia Amendy; Dian Novianti
INOVASI Vol. 10 No. 2 (2023): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v10i2.p323-334.36112

Abstract

The aim of this research is to examine the influence of company growth indicators, debt policy and profit-generating ability on stock performance in basic industrial and chemical sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2017 - 2021. Company growth indicators are proxied by sales growth and growth. assets, debt policy is proxied by the debt to equity ratio (DER) and long term debt to equity ratio (LDER), the ability to generate profits is proxied by return on assets (ROA) and return on equity (ROE), stock performance is proxied by stock returns. The sample selection technique is purposive sampling method, research data is secondary data obtained from the Indonesia Capital Market Directory for the period 2017 - 2021. The data analysis method used is multiple regression analysis with the eviews 12.0 application tool. The research method stages consist of; descriptive statistics, panel data regression model selection, classical assumption testing, multiple regression analysis, hypothesis testing and conclusions. It is hoped that this research can contribute to writing scientific journals and be published in accredited scientific journals, Sinta. The results of the research show that the variables sales growth, asset growth, debt to equity ratio (DER), long-term debt to equity ratio (LDER) and return on equity (ROE) do not partially have a significant effect on stock returns, while the variable return on assets ( ROA) partially has a positive and significant effect on stock returns.
Co-Authors Dian Novianti Diantia Amendy Fitriyah Fitriyah Neneng Hasanah Sugeng, Andry Widiyati, Dian