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Journal : JURMA : Jurnal Program Mahasiswa Kreatif

MEMBANGUN SISTEM FLEXIBLE BUDGETING DAN PENDAMPINGAN KEBERSIHAN MUSHOLA NURUL HUDA SAAT PANDEMI COVID19 Winda Safitri; Azolla Degita Azis
PKM-P Vol 4 No 2 (2020): Desember 2020
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/pkm-p.v4i2.746

Abstract

Mushola sebagai tempat ibadah, sudah sepatutnya umat Islam menjaga kebersihan mushola dan merawat dengan baik dan bersih sehingga jamaah yang masuk kedalamnya merasa nyaman dan damai serta dapat melakukan ibadah dengan khusyuk. Dimasa pandemi COVID -19 kebersihan mushola di wajibkan agar terhindar dari virus. Mushola yang terjaga kebersihannya akan berpengaruh besar kepada orang-orang yang melakukan ibadah ditempat itu dan mereka yang beribadah didalamnya akan memperoleh ketenangan dan kekhusyuaan. Mushola yang di tujukan untuk melaksanakan pengabdian yaitu Mushola Nurul Huda yang terletak di Dukuh Cibogo rt 02/rw 03 Desa Cikeusal Kidul Kecamatan Ketanggungan Kabupaten Brebes. Selain kebersihan mushola, terdapat cara mengatur flexible budgeting yang merupakan bentuk laporan untuk menunjukkan estimasi besarnya revenue dan cost yang seharusnya pada tingkat actual aktivitas tertentu selama periode. Dengan demikian, setiap anggaran yang dikeluarkan untuk kepentingan mushola dibentukan laporan berupa angaran flexible agar menghitung setiap anggaran yang dibutuhkan dapat dihitung dengan mudah dan efisien.
The Influence of Institutional Ownership and Company Size on Capital Structure in Manufacturing Companies on Bursa Efek Indonesia Dewi, Nia Kania; Azis, Azolla Degita; Rizqi, Muhammad Nur
Jurma : Jurnal Program Mahasiswa Kreatif Vol 8 No 2 (2024): DESEMBER
Publisher : LPPM UIKA Bogor

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Abstract

This research aims to determine the effect of institutional ownership and company size on capital structure in manufacturing companies listed on the Indonesia Stock Exchange. The research method used in this research is a quantitative approach by selecting research samples using a purposive sampling method and statistical results are processed using SPSS software. The research sample was 24 manufacturing companies listed on the Indonesia Stock Exchange in 2008-2022. The research results show that institutional ownership does not have a positive effect on capital structure. The greater the amount of institutional ownership, the capital structure does not change. The proportion of company share ownership by institutions indicates that there is a monitoring agent from the institution on management performance so that management will be more careful in placing its investment activities and the size of the company does not have an effect on the capital structure, where if the size of the company increases or decreases, the capital structure remains unchanged increase or decrease.
The Influence of the Independence of the Board of Commissioners and the Size of the Board of Directors on Company Performance in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) Rindiani, Antika; Azis, Azolla Degita; Rizqi, Muhammad Nur
Jurma : Jurnal Program Mahasiswa Kreatif Vol 8 No 2 (2024): DESEMBER
Publisher : LPPM UIKA Bogor

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

Abstract

The purpose of study This is forknow influence from independence of the board of commissioners and size of the board of directors to performance company. Population in research This is company manufacture subsector food and beverages listed on the Indonesia Stock Exchange (BEI) in the period 2020-2023. Research methods use approach quantitative with technique taking sample use purposive sample and 8 companies were selected with 32 analysis data. Data analysis techniques using technique multiple linear regression with tool analysis used for processing the data is IBM SPSS (Statistical Package for the Social Sciences) version 27. Results of study This show that independence of the board of commissioners influential positive to performance companies, increasingly height of the board of commissioners independent so the more improve the retrieval process decision as well as more supervision effective. Size of the board of directors influential positive to performance company, the size of the board of directors is morebig can increase efficiency operational performance company with high number of board of directors.