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Pengaruh Cash Turnover, Working Capitalturnover, Receivable Turnover, Dan Inventory Turnover Terhadap Return On Asset Pada Perusahaan Keramik Yang Terdaftar Di Bursa Efek Indonesia Satriawaty Migang; Antika Irawan
Jurnal GeoEkonomi Vol. 10 No. 2 (2019)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.549 KB) | DOI: 10.36277/geoekonomi.v10i2.60

Abstract

This research is meant to examine the influence of cash turnover, working capital turnover, receivable turnover, and inventory turnover to the return on assets in the Ceramic companies listed on the Indonesian Stock Exchange (IDX) in 2013-2017 periods. The independent variables in this study wer Cash Turnover, Working Turnover, Receivable Turnover, and Inventory Turnover, while for the dependent variable is Return On Assets. The samples are 5 companies which have been selected by using cross sectional. The financial statement data has been obtained from the Indonesian Stock Exchange (IDX). The research method has been done by using quantitative method and multiple linier regressions with the application instrument of SPSS (Statistical Product and Service Solutions). The result of this research shows that working capital turnover has an influence to the return on assests whereas the cash turnover, receivable turnover and inventory turnover do not have any influence to the return on assets. The value R square is 0,558 which shows that all of independent variables which are cash turnover,working capital turnover, receivable turnover and inventory turnover can explain the dependent variable is return on assets is 55,8% and remaining is 44,2% which is influenced by orther factors which are not included in this model.
PENGARUH CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi Kasus Pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2015-2018) Satriawaty Migang; Winda Rivia Dina
Jurnal GeoEkonomi Vol. 11 No. 1 (2020)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (683.741 KB) | DOI: 10.36277/geoekonomi.v11i1.107

Abstract

ABSTRACT This study aims to examine the effect of corporate governance and disclosure of corporate social responsibility on the tax aggressiveness of mining companies listed on the Indonesia Stock Exchange in 2015-2018. This study uses 8 sample companies from 38 populations. Tax aggressiveness is proxied using ETR, corporate governance is proxied using independent commissioners, audit committees, and institutional ownership. Corporate social responsibility is measured using CSR disclosure indicators based on the Global Reporting Initiative (GRI) guidelines. The results of this study indicate that corporate governance that is proxied by using independent commissioners and institutional ownership also corporate social responsibility has an effect on tax aggressiveness, while corporate governance that is proxied using audit committees does not affect tax aggressiveness. Keywords: tax aggressiveness, corporate governance, corporate social responsibility.
Pendampingan Pencatatan Informasi Keuangan Menggunakan Aplikasi Akuntansi Berbasis Android (SIAPIK) untuk Meningkatkan Administrasi Keuangan UMKM Satriawaty Migang; Yanzil Azizil Yudaruddin; Dwi Susilowati; Wiwik Saraswati; Purwo Atmojo; Ziad Nazila Hakil Udhma; Munawaroh Munawaroh
Abdimas Universal Vol. 4 No. 1 (2022): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v4i1.363

Abstract

This community service aims to transfer knowledge to the public regarding knowledge and skills for MSME actors in Balikpapan City to compile financial reports for Small, Micro and Medium Enterprises (MSMEs) using the SIAPIK application issued by Bank Indonesia. The first steps of this service activity use tutorial and workshop methods to explain in theory and practice how to prepare financial statements using the SIAPIK application in recording financial transactions in accordance with SAK EMKM. Second, assistance was carried out regarding the recording of financial transactions through the use of the SIAPIK application to MSMEs in Balikpapan City.
PENGARUH DEWAN DIREKSI BERDASARKAN JENIS KELAMIN (GENDER), USIA (AGE), LATAR BELAKANG PENDIDIKAN (EDUCATIONAL BACKGROUND), DAN PENGALAMAN (EXPERIENCE) TERHADAP KINERJA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Rebeka Imaculata Sianturi; Wiwik Saraswati; Satriawaty Migang
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.464

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Jenis Kelamin, Usia, Latar Belakang Pendidikan Dewan Direksi, dan Pengalaman Dewan Direksi Terhadap Kinerja Perusahaan. Data yang digunakan yaitu laporan keuangan tahunan perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Teknik pengambilan sampel menggunakan metode purposive sampling yang menghasilkan 67 sampel perusahaan dengan jumlah data sampel yang diperoleh 255 sampel dari 5 tahun penelitian. Metode analisis data yang digunakan adalah analisis statistik deskriptif dan analisis regresi linear berganda. Alat uji yang digunakan adalah uji asumsi klasik, uji koefisien determinasi (R2), uji F, dan uji t. Hasil penelitian ini menunjukkan bahwa Usia Dewan Direksi dan Pengalaman Dewan Direksi berpengaruh signifikan dan positif terhadap kinerja perusahaan. Jenis Kelamin Dewan Direksi berpengaruh Signifikan dan negatif terhadap kinerja perusahaan. Latar Belakang Pendidikan Dewan Direksi tidak berpengaruh signifikan dan positif terhadap kinerja perusahaan.