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All Journal Jurnal Bina Praja AFEBI Economic and Finance Review Tibuana : Journal of Applied Industrial Engineering International Journal of Supply Chain Management Dharma Bakti JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Qua Teknika International Journal of Economics, Business and Accounting Research (IJEBAR) JE-Unisla Journal of Electrical Engineering and Computer (JEECOM) Best : Journal of Applied Electrical, Science and Technology JEEE-U (Journal of Electrical and Electronic Engineering-UMSIDA) Jurnal Ekonomi Stigma : Jurnal Matematika dan Ilmu Pengetahuan Alam Unipa SinarFe7 Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Nusantara Mengabdi
Akhmad Solikin
Universitas PGRI Adi Buana Surabaya
Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Public Health Social Sciences Transportation Other

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Journal : JURNAL BISNIS

 1 
DAMPAK INVESTASI PEMERINTAH BERUPA PENAMBAHAN PENYERTAAN MODAL NEGARA TERHADAP KINERJA KEUANGAN BUMN Adhitya, Wisnu Purna; Solikin, Akhmad
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 10 No 1 (2025): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v10i1.1424

Abstract

The purpose of this study is to empirically investigate the relationship between government capital support and the financial performance of State-Owned Enterprises (SOEs) in terms of profitability ratios using Return on Assets (ROA), Return on Equity (ROE) and Return on Sales (ROS). The study used five years data in 2014-2018 with a total sample of 76 firms. Using control variables of Net Profit Margin, Total Asset Turnover, Debt to Equity Ratio, firm age and percentage of government ownership, the study finds that the government support has a negative effect on SOEs financial performance if measured by ROE and has no significant effect if measured by ROA or ROS. This finding indicates that during 2014-2018, the government capital supports were used more for operational and non-operational expenses which could not positively contribute to the net profit of the firms.Keywords: Financial performance, Government capital support, State owned enterprise
MEKANISME PELAKSANAAN ANGGARAN KEGIATAN REHABILITASI DAN REKONSTRUKSI PASCABENCANA DI KABUPATEN PURWOREJO Prastiyani, Afiifah Eka; Solikin, Akhmad
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 7 No 1 (2022): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v7i1.971

Abstract

Indonesia merupakan negara yang rawan terkena bencana alam. Di Provinsi Jawa Tengah, Kabupaten Purworejo merupakan daerah dengan risiko tinggi terkena bencana, khususnya bencana banjir dan tanah longsor. Penelitian ini bertujuan untuk menelaah mekanisme pelaksanaan anggaran kegiatan rehabilitasi dan rekonstruksi yang dilakukan oleh Badan Penanggulangan Bencana Daerah Kabupaten Purworejo pada tahun 2017. Kegiatan tersebut penting didokumentasikan agar praktik pelaksanaan anggaran yang baik dapat dilaksanakan juga di daerah-daerah lain, khususnya rehabilitasi dan rekonstruksi yang didanai dari bantuan sosial berpola hibah dari pemerintah pusat. Penelitian ini menggunakan data sekunder, hasil pengamatan dan wawancara. Hasil penelitian menunjukkan bahwa pelaksanaan dan pertanggungjawaban anggaran pada kegiatan rehabilitasi dan rekonstruksi tersebut telah sesuai dengan ketentuan yang berlaku serta menggunakan dokumen-dokumen yang lengkap, kecuali terdapat kekurangan pada penyerahan aset setelah kegiatan selesai dilakukan.  Kata Kunci:    Bantuan Sosial, Pelaksanaan Anggaran, Penanggulangan Bencana, Pascabencana, Rehabilitasi, Rekonstruksi
Co-Authors Abdillah Abdillah Achmad Aripin Acwin Hendra Saputra, Acwin Hendra Adhitya, Wisnu Purna Adi Winarno Aini, Rasyida Shabihah Zukro Akbar Sujiwa Akhmad Faisal Akhmad Faisal Akhmad Priharjanto, Akhmad alim aktual iman qowiyah, alim Aprilia Isti Triantini Arif Budi Rahman, Arif Budi Arifin, Bondi Atmiasri Damayanty, Sofia Arie Dita Prabhayanti, Desak Putu Djoko Adi Walujo Djunedi, Praptono Eko Wicaksono Endang Setyati Endang Setyati Hadi Setiawan Handoko, Rudi I Gede Agus Ariutama Ilham, Aditya Ilma Suktawan, Rohib Imam Much Ibnu Subroto Jumali, Muhamad Abdul Karman Krisyanti Budipramana Lubis, Putri M. Sochibul A’lal Ma’arif Mahendra, Made Satriawan Manik Ayu Titisari Marlina, Luh Sri Mochamad Choirul Fu’ad Muchammad Lukman Fauszan Muhammad Heru Akhmadi Nafisah, Nihayatun Paellorisky, M. Olgiano Pradana, Erlangga Gilang Pramana, Yanatra Budi Prastiyani, Afiifah Eka Puncak Pujiputra, Anggarjuna Rita Helbra Tenrini, Rita Helbra Rohib Ilma Suktawan Rusdiyantoro Rusdiyantoro Rusdiyantoro Sabdari Bella Chrisdia Sagita Rochman Sakti Prabowo, Sakti Suhendra, Maman surya Wijaya, WILDAN Walujo, Djoko Adi Widiarto, budi Widodo Wijaya, Wildan Surya Wildan Surya Wijaya Winarno Fadjar Bastari Winarno Fadjar Bastari Wisnu Wardhana, Irwanda Yanantra Budi Pramana Yulfi Ainun Al Farizi Zamir Irtany, Farrosy