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Analisis Utang Luar Negeri dan Inflasi Indonesia Dewi Mahrani Rangkuty; Maya Macia Sari
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 19, No 1 (2019)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Indonesia merupakan negara sedang berkembang yang memiliki hubungan internasional bilateral maupun multilateral di pasar dunia. Dengan adanya hubungan internasional ini, Indonesia dalam meningkatkan perkembangan pembangunan dalam negeri membutuhkan modal eksternal di samping modal mandiri internal menuju laju pertumbuhan ekonomi yang tinggi demi kesejahteraan masyarakat. Penelitian ini bertujuan untuk menganalisis utang luar negeri dan inflasi Indonesia dengan time series tahun 1978-2017. Hasil penelitian dengan uji kointegrasi (cointegration test) didapatkan bahwa terjadi keseimbangan jangka panjang antara utang luar negeri dan inflasi. Dan dengan granger causality test didapatkan bahwa pada Lag 2, utang luar negeri dan inflasi Indonesia menunjukkan hubungan dua arah artinya bahwa utang luar negeri mempengaruhi inflasi Indonesia dan sebaliknya inflasi mempengaruhi utang luar negeri. Sedangkan pada Lag 4, utang luar negeri dan inflasi Indonesia menunjukkan hubungan satu arah ini berarti bahwa utang luar negeri mempengaruhi inflasi namun inflasi tidak mempengaruhi utang luar negeri selama kurun waktu penelitian. Dapat direkomendasikan kepada pemerintah Indonesia bahwa pinjaman luar negeri yang dilakukan setiap tahun sampai di waktu mendatang demi perkembangan pembangunan dan perekonomian yang lebih baik lagi tanpa membebani kas negara dan atau cadangan devisa dengan cara implementasi pinjaman luar negeri menuju lebih produktif dalam bentuk investasi pembangunan jangka panjang yang mendorong kemajuan sektor riil (pasar barang dan jasa) karena ini dapat mendorong aktivitas perekonomian domestik menuju kesejahteraan masyarakat dengan tingkat pengembalian cepat dan tinggi.

FAKTOR-FAKTOR PROFITABILITAS DI SEKTOR PERUSAHAAN INDUSTRI MANUFAKTUR INDONESIA (STUDI KASUS: SUB SEKTOR ROKOK) Maya Macia Sari
JUMANT Vol 11 No 2 (2019): JURNAL Manajemen Tools
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.792 KB)

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh Return on Asset (ROA), Debt to Equity Ratio (DER), Total Asset Turnover (TATO) dan Ukuran Perusahaan (SIZE) terhadap Profitabilitas baik secara simultan maupun parsial. Data dalam penelitian ini adalah semua perusahaan manufaktur sub sektor rokok yang terdaftar di Bursa Efek Indonesia untuk periode 2014-2018. Metode pengujian untuk melihat pengaruh variabel independen terhadap variabel dependen adalah metode analisis regresi linier berganda.Berdasarkan hasil penelitian secara simultan diketahui bahwa ROA, DER, TATO dan SIZE berpengaruh signifikan terhadap Profitabilitas perusahaan manufaktur sub sektor rokok yang terdaftar di Bursa Efek Indonesia untuk periode 2014-2018. Namun secara parsial, hanya ROA yang berpengaruh terhadap profitabilitas perusahaan, sedangkan DER, TATO dan SIZE tidak berpengaruh secara signifikan terhadap profitabilitas.

Analysis Comparisonal of Financial Performance on Basic Chemical Sub Sector Manufacturing Company before and During Pandemic Covid 19 Registered Indonesia Stock Exchange Period 2019-2020 Cahyo Pramono; Maya Macia Sari; Eka Soraya
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5532

The study was to find out the different financial performance of Manufacturing Companies in the Basic Chemical Sub Sector before and after the Covid 19 Pandemic in 2019 between 2020. Financial performance in this study uses the profitability ratio, liquidity ratio, solvency ratio, activity ratio, and market value ratios. The population in this study was 12 Manufacturing Companies in the Basic Chemical Sub Sector and the sample was 12 Manufacturing Companies in the Basic Chemical Sub Sector with two years of observation from 2019 until 2020 period. Technique collection data uses library research and indirect observation which can be accessed on the site www.idx.co.id. The analytical technique used in this study is descriptive statistics, normality test method (Kolmogorov-Smirnov), parametric test (Paired sample t-test), and nonparametric test (Wilcoxon signed test). The result of this study showed that return on equity there was no significant difference before and after Covid 19 Pandemic, debt to assets ratio has been significant difference before and after Covid 19 Pandemic, debt to equity ratio there was no significant difference before and after Covid 19 Pandemic, a working capital turnover there was no significant difference before and after Covid 19 Pandemic, total assets turnover has been significant difference before and after Covid 19 Pandemic.

Analisis Pengaruh Profitabilitas, Leverage, Umur dan Ukuran Perusahaan, Komite Audit terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar Di BEI Periode 2017-2021 Ranti May Sarah; Hernawaty; Maya Macia Sari
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i2.561

This study aims to examine the effect of profitability, leverage, firm size, firm age and audit committee on earnings management. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period of 141 companies. By using a purposive sampling technique, a total sample of 65 companies was obtained. The analysis tool is multiple linear regression, where previously the classical assumption test was carried out. The results of the analysis of the effect of profitability, leverage, age and company size, audit committee on earnings management in manufacturing companies listed on the IDX for the 2017-2021 period, it can be concluded that the variables Profitability, Leverage, age and company size, audit committee have no influence on management earnings after being tested using the SPSS application version 25.

Analisis Manejemen Laba Perusahaan Di Indonesia Dwi Nur Fadillah; Maya Macia Sari; Khaela Febrianti; Nur Hafizah Fatimah
Seminar Nasional Teknologi dan Multidisiplin Ilmu (SEMNASTEKMU) Vol 3 No 2 (2023): SEMNASTEKMU
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/semnastekmu.v3i2.226

Research with the title "Analysis of earnings management in Indonesia" with a qualitative descriptive research method using secondary data taken from existing data sources and existing instruments. Here there is a discussion about how to analyze the development of earnings management in Indonesia and also the aim of this research is to prove and analyze the influence of earnings management in Indonesia for a company that must be registered on the IDX and there is also a basic concept of earnings management including an understanding of how a company can utilize the research methods provided to improve financial performance more flexibly by involving practices such as preparing reserves, determining methods that influence profits and involving the consequences of weaknesses or risks that exist in these profits.

Penerapan Akuntansi Manajemen Berbasis Aktivitas Pada Perusahaan Manufaktur Oktarina Harahap; Maya Macia Sari; Saria Yiska Panggabean; Luthvia Aulia; Atika Atika
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 2 No. 2 (2024): APRIL: Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v2i2.787

This research was conducted to analyze the application of Activity Based Management to improve cost efficiency in manufacturing companies. The method used in this research is qualitative method. Based on the analysis that has been done by applying Activity Based Management has a positive impact on the company in order to obtain the expected cost efficiency so as to increase the profits generated by the company. To achieve this goal, the company must carry out several stages, besides that by applying Activity Based Management the company can save costs incurred by the company. Activity Based Management emphasizes activity management, or activity analysis, in its application.

Peran Penerapan Akuntansi Manajemen Terhadap Kinerja Keuangan Perusahaan Muhamad Ari Wibowo; Maya Macia Sari; Mohammad Iqbal Maulana P; Imam Fadillah; Januardi Sidauruk
Jurnal Kajian dan Penalaran Ilmu Manajemen Vol. 2 No. 2 (2024): April : Jurnal Kajian dan Penalaran Ilmu Manajemen
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jkpim.v2i2.376

Penerapan Akuntansi dalam sebuah perusahaan merupakan hal yang penting dimana akuntansi menjadi pemeran kunci dalam setiap pergerakan yang ada baik dalam perolehan ataupun pengeluaran terhadap perusahaan, jika terdapat satu kesalahan saja dapat berdampak sangat besar serta beruntun kepada perusahaan. Dalam penelitian ini penulis mencoba bagaimana Peran Penerapan Akuntansi Manajemen ini berpengaruh Terhadap Kinerja Keuangan Perusahaan mengingat dari dana yang ada ini digunakan dalam kegiatan operasional dan non operasional perusahaan dapat di biayai, bahkan bagi beberapa perusahaan yang termasuk padat modal ataupun kegiatan-kegiatan operasional. Dana tersebut harus di teliti dengan sangat seksama serta penerapan yang baik untuk dapat meningkatkan kinerja dari keuangan tersebut.

Korelasi Dan Implementasi Good Corporate Governance Tentang Kinerja Financial Dan Dampaknya Pada Pelayanan Publik Perusahaan Swasta , Rumah Sakit, Pemerintahan, BUMN Serta Perguruan Tinggi Puti Surahati Tarigan; Maya Macia Sari; Iqbal Purnama; Tri Sumarti
Jurnal Kajian dan Penalaran Ilmu Manajemen Vol. 2 No. 2 (2024): April : Jurnal Kajian dan Penalaran Ilmu Manajemen
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jkpim.v2i2.385

Good Governance merupakan kerangka tata kelola yang merupakan bagian integral dari pola perilaku suatu organisasi, yang mencakup aturan dan norma etika untuk mengamankan ketertiban, integritas, dan prestasi perusahaan atau entitas pemerintahan. Ini mendorong kondisi yang mendukung dan fokus pada pencapaian tujuan organisasi, dengan akibatnya memengaruhi akreditasi organisasi tersebut. Prinsip-prinsip Good Corporate Governance tidak hanya relevan di dalam entitas bisnis, tetapi juga diperlukan dalam berbagai sektor termasuk swasta, pemerintahan, dan bahkan pendidikan. Implementasi tata kelola yang efektif di semua level akan menghasilkan kinerja yang optimal.

Analisis Manejemen Laba Perusahaan Di Indonesia Dwi Nur Fadillah; Maya Macia Sari; Khaela Febrianti; Nur Hafizah Fatimah
Seminar Nasional Teknologi dan Multidisiplin Ilmu (SEMNASTEKMU) Vol. 3 No. 2 (2023): SEMNASTEKMU
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/semnastekmu.v3i2.226

Research with the title "Analysis of earnings management in Indonesia" with a qualitative descriptive research method using secondary data taken from existing data sources and existing instruments. Here there is a discussion about how to analyze the development of earnings management in Indonesia and also the aim of this research is to prove and analyze the influence of earnings management in Indonesia for a company that must be registered on the IDX and there is also a basic concept of earnings management including an understanding of how a company can utilize the research methods provided to improve financial performance more flexibly by involving practices such as preparing reserves, determining methods that influence profits and involving the consequences of weaknesses or risks that exist in these profits.

PREDICTING BANKRUPTCY USING SPRINGATE, ZMIJEWSKI, AND GROVER AT PT BLUE BIRD TBK PERIOD 2016-2021 Hernawaty, Hernawaty; Maya Macia Sari; Eva Nanda Wulandari
International Journal of Economics and Management Research Vol. 1 No. 2 (2022): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v1i2.55

This quantitative descriptive study aims to determine the Springate Method, Zmijewski Method, and Grover Method to analyze bankruptcy at PT Blue Bird Tbk. The period used in this study is six years, starting from 2016-2021. This research was conducted by taking secondary data from financial statements obtained from the official website www.bluebirdgroup.com. The results showed that using the Springate method in 2016 and 2018 were in a prone area or on the verge of bankruptcy; in 2017, this Company was in good condition, while in 2019-2021, this Company went bankrupt. Using the Zmijewski method shows that in 2016-2021 this Company did not go bankrupt, and the Grover method shows that in 2016-2021 this Company did not go bankrupt. In this case, the Springate method accurately analyzed bankruptcy at PT Blue Bird Tbk.

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