Article Per Year (5 Year)
p-Index From 2020 - 2025
0.778
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Multiparadigma Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Ilmiah Universitas Batanghari Jambi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi)
Purnama Siddi
Universitas Islam Batik
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Faktor-Faktor yang Mempengaruhi Struktur Modal pada Perusahaan Industri Barang Konsumsi Rika Rizky Ayuningtyas; Suhendro Suhendro; Purnama Siddi
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 1 (2020): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (477.6 KB) | DOI: 10.33087/jiubj.v20i1.822

Abstract

This study aims to determine the factors that influence capital structure. The independent variables in this study are asset structure, company size, liquidity and profitability. The population of this research is 43 consumer goods industry companies listed on the Indonesia Stock Exchange for the period of 2016-2018. By using purposive sampling technique, as many as 62 companies met the sample criteria. The method used is multiple linear regression. The results of this study indicate that simultaneously asset structure, company size, liquidity, and profitability variables affect the capital structure. The research results partially liquidity variables affect the capital structure. Meanwhile, the variable asset structure, company size, and profitability does not affect the capital structure.
PERAN KARAKTERISTIK KEUANGAN DAN OPINI AUDIT DALAM MENINGKATKAN KINERJA PENYELENGGARAAN PEMERINTAHAN DAERAH Purnama Siddi
Jurnal Akuntansi Multiparadigma Vol 7, No 3 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2016.12.7030

Abstract

Abstrak: Peran Karakteristik Keuangan dan Opini Audit dalam Meningkatkan Kinerja Penyelenggaraan Pemerintahan Daerah. Penelitian ini bertujuan untuk menguji pengaruh karakteristik keuangan dan opini audit terhadap kinerja penyelenggaraan pemerintahan daerah di Indonesia. Penelitian ini menggunakan data periode 2010-2012 untuk pengukuran kinerja dan data periode 2008-2010 untuk pengukuran variabel-variabel independen dengan analisis regresi linier berganda. Hasil menunjukkan bahwa pendapatan asli daerah, belanja operasional, penggunaan utang, ukuran pemerintah daerah dan opini audit berpengaruh positif terhadap kinerja penyelenggaraan pemerintahan daerah. Hasil penelitian secara kualitatif tidak berubah setelah mengontrol jenis pemerintah daerah dan variabel dummy tahun. Abstract: The Role of Financial Characteristics and Audit Opinion to Enhance the Performance of Local Government Administration. The purpose of this research is to examine the effect of financial characteristics and audit opinion on the performance of local government administration in Indonesia. This research uses performance data in term of 2010-2012 and independent variables data in term of 2008-2010 by multiple regression analysis. The result shows that local revenue, operating expenditure, debt, size, and audit opinion have positive effects on the performance of the local government administration. These results remain qualitiatively unchanged after controlling for the type of local government and year-dummy variables.
Faktor-Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Heni Mawarti; Yuli Chomsatu; Purnama Siddi
Tirtayasa Ekonomika Vol 15, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i2.6933

Abstract

This study aims to discuss and analyze the factors that influence cash holding in manufacturing companies listed on the Indonesia Stock Exchange. Research variables are cash flow, growth opportunities, and dividend yields. Population received 166 companies, obtained a sample of 48 companies selected by purposive sampling technique. The study uses secondary data with an observation period of 1 (one) year, namely 2018. Based on the results of multiple linear regression, states that cash flow has no significant effect on cash holding, growth opportunities have a significant positive effect on cash holding, and dividend yields have a significant positive effect on holding cash. The results of the study are expected to be used as material for consideration by the company's management for the purpose used to manage cash in the company, because cash management is needed so that deficiencies can occur in the company's finances.
The Influence of Auditor, Financial Ratios, And Corporate Governance on Fraudulent Financial Wulan Dwi Nurcahyaningsih; Purnama Siddi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 2 (2021): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i2.1560

Abstract

Financial reports are reports that show information about financial data and company operational activities to be given to parties who have an interest in the company (stakeholders). Companies publish financial reports aimed at displaying the actual condition or state of the company. This study aims to examine and analyze the influence of auditors, financial ratios and corporate governance on fraudulent financial reporting of coal mining companies on the IDX for the 2016-2019 period. The population in this study are coal mining companies listed on the IDX for the 2016-2019 period. In taking the sample using purposive sampling technique, in order to obtain a sample of 8 coal mining companies. The data was collected using documentation techniques obtained from the official website www.idx.co.id. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the activity ratio, profitability ratio has an effect on fraudulent financial reporting, while the auditor, liquidity ratio, leverage ratio, gross profit margin, and corporate governance have no effect on fraudulent financial reporting.
IMPLEMENTATION OF HEALTH-BASED STANDARD OPERATING PROCEDURES (SOP) AS COVID-19 MITIGATION IN HOTEL INDUSTRY Anita Wijayanti; Kartika Hendra Titisari; Purnama Siddi; Riana Rachmawati Dewi
SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Vol. 2 No. 2 (2021)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/spekta.v2i2.3279

Abstract

In Indonesia, the Covid-19 virus has infected since March 2, 2020. Since then, the Large-Scale Social Restrictions (PSBB) policy has been implemented in several areas with a high spread of the virus, (Regulation of the Minister of Health of the Republic of Indonesia No. 9 of 2020). This is used to suppress the spread of the virus. Hospitality is one of the tourism industries affected. The problem of hotel occupancy rates has decreased due to the Covid 19 pandemic in hotels, forcing a number of hotels to experience temporary or permanent closures. In an effort to develop standard governance standards in mitigating the impact of the Covid 19 outbreak for the hotel industry, the community service team views the need to establish standard operating procedures (SOPs) to prevent and control the impact of Covid 19 in the hotel industry. The object of this activity is the management of Hotel Laweyan Surakarta. The methods used were socialization, FGD and trials. At this stage the output produced is SOP Front Office and Housekeeping. The PKM team also helped with a set of tools for washing hands and personal protective equipment. SOPs are important especially for disaster mitigation and health services to control the stages of activities so that they are easy to monitor.
Co-Authors Anita Wijayanti Heni Mawarti Kartika Hendra Titisari Riana Rachmawati Dewi Rika Rizky Ayuningtyas Suhendro Suhendro Wulan Dwi Nurcahyaningsih Yuli Chomsatu