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<![CDATA[Pengaruh ROA dan DER Terhadap Stock Price Perusahaan yang Terdaftar di BEI ]]>
<![CDATA[Zulkarnain Zulkarnain]]>;
<![CDATA[Regina Syahara]]>;
<![CDATA[Yuli Novitasari]]>
<![CDATA[ Cakrawala Repositori IMWI Vol. 3 No. 1 (2020): Cakrawala Repositori IMWI ]]>
Publisher : <![CDATA[Institut Manajemen Wiyata Indonesia ]]>
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<![CDATA[The aim of this study to determine the effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on Stock Price of the food and beverage subsector manufacturing companies listed on Indonesia Stock Exchange in 2013-2017. Population of this study are 18 companies. Sample selection is done by using purposive sampling method to obtain 12 companies. Data used in this study is secondary data obtained from the company’s annual report. The data analysis technique used was multiple linear regression with SPSS version 25. The results showed that ROA had a positive-significant effect on Stock Price. DER on the other hand has no effect on Stock Price. Simultaneously, ROA and DER have a significant effect on Stock Price of the food and beverage subsector manufacturing companies for 2013-2017.]]>
<![CDATA[Analisis Rasio Keuangan Daerah untuk Mengukur Kinerja Keuangan Pemerintah Kabupaten/Kota di Jawa Barat ]]>
<![CDATA[Zulkarnain Zulkarnain]]>
<![CDATA[ Cakrawala Repositori IMWI Vol. 3 No. 1 (2020): Cakrawala Repositori IMWI ]]>
Publisher : <![CDATA[Institut Manajemen Wiyata Indonesia ]]>
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<![CDATA[Measurement of the financial performance of local governments can show the financial condition of local governments and the ability of the region to explore and manage the existing sources of funds. A good regional financial performance can be seen from its effectiveness in exploring regional potentials, lower dependency on the central government, and a larger portion of PAD to finance regional development. This study seeks to measure the financial performance of the District-City Government in West Java by using a regional financial ratio measurement tool, which consists of the Fiscal Decentralization Ratio, the Regional Government Financial Dependency Ratio, the PAD Effectiveness Ratio, and the Capital Expenditure Ratio. The results of the measurement of the Fiscal Decentralization Ratio concluded that the financial capacity of the Regency-City Government in West Java is still classified as "LESS". The measurement results of the Regional Government Financial Dependency Ratio concluded that there were no local governments whose financial dependence on transfer funds falls into the "LOW" category. The results of the measurement of the PAD Effectiveness Ratio concluded that the majority of local governments in West Java had been effective and very effective in realizing the PAD target. And the results of the Capital Expenditure Ratio measurement concluded that there had been efforts from the District-City Government in West Java to maximize Capital Expenditures. This study has several limitations. Subsequent research can add the scope of testing or assessment to be more comprehensive, for example by conducting tests or studies on the determinants of the financial performance of local governments or the impact resulting from the factual conditions of the financial performance of local governments.]]>
<![CDATA[Analisis Pengaruh Intellectual Capital Terhadap Firm Value dengan Roa sebagai Variabel Moderasi (Studi Empiris pada Sub Sektor Perbankan yang Terdaftar Di BEI Tahun 2012-2016) ]]>
<![CDATA[Zulkarnain Zulkarnain]]>;
<![CDATA[Siti Annisa Failasufi]]>
<![CDATA[ Cakrawala Repositori IMWI Vol. 3 No. 2 (2020): Cakrawala Repositori IMWI ]]>
Publisher : <![CDATA[Institut Manajemen Wiyata Indonesia ]]>
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DOI: 10.52851/cakrawala.v3i2.59
<![CDATA[This research aims to analyze influence of intellectual capital on firm value with ROA as a moderating variable in banking companies in Indonesia. This research uses intellectual capital value added consisting of VACA, VAHU, and STVA as independent variable. This research also examines the relationship between intellectual capital and firm values which are moderated by financial ratios. The financial ratio used is return on assets which is used as a moderating variable. The samples consisted of 14 companies listed on the Indonesia Stock Exchange and published their financial statement in the 2012-2016 period. The data was used in this research was the secondary data and selected by using purposive techniques. The analysis implement that used was the linear regression analysis at a 5% significance level. The results of this research provides evidence that intellectual capital value added which is the sum of VACA, VAHU, and STVA has a positive effect on the value of the firm by being moderated by ROA. Based on the results of this research, it was also provides evidence that intellectual capital affects the value of the firm by moderating ROA.]]>
<![CDATA[Pengaruh Kepemilikan Institusional Asing dan Kinerja Keuangan terhadap Harga Saham ]]>
<![CDATA[Zulkarnain Zulkarnain]]>;
<![CDATA[Siti Mariyam]]>
<![CDATA[ Cakrawala Repositori IMWI Vol. 4 No. 2 (2021): Cakrawala Repositori IMWI ]]>
Publisher : <![CDATA[Institut Manajemen Wiyata Indonesia ]]>
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DOI: 10.52851/cakrawala.v4i2.84
<![CDATA[Kajian ini dimaksudkan guna menyelidiki pengaruh kepemilikan institusional asing dan ke mampu an finansial yang diproksikan atas Return on Equity (ROE) atas harga saham. kajian di Bursa Efek Indonesia periode 2012 -2016. Sampel kajian ditetapkan atas memakai teknik purposive sampling dan didapatkan sampel sebanyak 11 perseroan atas 55 pengamatan. Teknik analisis data memakai analisis regresi berganda dan menggunakan alat bantu SPSS versi 20. Hasil kajian memperlihatkan bahwa kepemilikan institusional asing berpengaruh positif atas harga saham. Keberadaan investor asing dianggap mampu memberikan andil melalui strategi dan metode untuk meningkatkan nilai perseroan. ROE juga ditemukan berpengaruh positif atas harga saham. Return yang baik mampu menarik perhatian investor. Ketertarikan investor atas permintaan untuk bergabung yang semakin besar mampu meningkatkan harga saham.]]>
<![CDATA[ANALISIS PENERAPAN PERMENDAGRI NOMOR 113 TAHUN 2014 TENTANG PENGELOLAAN KEUANGAN DESA: ANALISIS PENERAPAN PERMENDAGRI NOMOR 113 TAHUN 2014 TENTANG PENGELOLAAN KEUANGAN DESA ]]>
<![CDATA[Zulkarnain Zulkarnain]]>;
<![CDATA[Widi Nurdiati]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Ekonomi Vol. 6 No. 1 (2020): Jurnal Akuntansi Bisnis dan Ekonomi (JABE) ]]>
Publisher : <![CDATA[Universitas Widyatama ]]>
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DOI: 10.33197/jabe.vol6.iss1.2020.472
<![CDATA[This study aims to determine the application of Permendagri No. 113/2014 concerning Village Financial Management in Bojongasih Village, Parakansalak District, Sukabumi Regency which includes planning, administration, implementation, reporting, accountability, and guidance and supervision of village financial management. The qualitative-descriptive method is used to describe and interpret data regarding village financial management found in the field and then draw a conclusion. Data collection was carried out by documentation study and interviews. Then the data analysis technique is how to reduce, present and verify the data. The results of this study are that in general the financial management of Bojongasih Village, Parakansalak District, Sukabumi Regency is not fully in accordance with Permendagri No. 113/2014. Some of the obstacles faced include in the Village planning that it is not timely to submit the Raperdes regarding the APBDesa. In the implementation of financial management it is against the Permendagri and not in accordance with the Permendagri. Then, the monthly reports are not submitted to the Village Head. As well as less than optimal guidance and supervision from local governments.]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Diversifikasi Operasi, dan Diversifikasi Geografis terhadap Financial Distress ]]>
<![CDATA[Naomi Nababan]]>;
<![CDATA[Nuru Riani]]>;
<![CDATA[Zulkarnain Zulkarnain]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia ]]>
Publisher : <![CDATA[Prodi Akuntansi FE Universitas Maritim Raja Ali Haji ]]>
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DOI: 10.31629/jiafi.v5i2.4201
<![CDATA[This study was conducted to obtain empirical evidence of the effect of firm size, operating diversification, and geographic diversification on financial distress. The research sample is Textile and Garment Sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sample selection technique used purposive sampling method with predetermined criteria, to obtain a sample of 15 companies with four periods and a total of 60 observations. Data analysis used logistic regression analysis with SPSS version 25 software. The results showed that company size, operating diversification, and geographical diversification had no effect on financial distress.]]>
<![CDATA[Pengaruh Tekanan Stakeholder terhadap Transparansi Laporan Keberlanjutan ]]>
<![CDATA[Derdjo Djony Saputro]]>;
<![CDATA[Sonivia Gunawan]]>;
<![CDATA[Zulkarnain Zulkarnain]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia ]]>
Publisher : <![CDATA[Prodi Akuntansi FE Universitas Maritim Raja Ali Haji ]]>
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DOI: 10.31629/jiafi.v5i2.4202
<![CDATA[This study aims to examine the effect of stakeholder pressure on the transparency of sustainability reports. This study uses secondary data in the form of corporate sustainability reports contained in GRI for the 2016-2020 period. Based on the purposive sampling method, this study used 52 companies as samples. The independent variables in this study are stakeholder pressure from environmentally sensitive industries, industries close to consumers, investor-oriented industries and employee-oriented industries which are measured using a dummy variable. The dependent variable in this study is the transparency of the sustainability report, which was obtained using principal component analysis based on four factors, namely reporting frequency, application level, level statement, and assurance of sustainability report. The results show that the influence of stakeholder pressure on environmentally sensitive industries and employee-oriented industries has a negative effect on the transparency of sustainability reports. The pressure of industrial stakeholders close to consumers has a positive effect on the transparency of sustainability reports, while the pressure of investors-oriented industrial stakeholders has no effect on the transparency of sustainability reports.]]>
<![CDATA[Pengaruh Kepemilikan Institusional, Kepemilikan Bank, dan Kepemilikan Pendiri Terhadap Intensitas R&D ]]>
<![CDATA[Zulkarnain Zulkarnain]]>;
<![CDATA[Seli Nurdianti]]>
<![CDATA[ Cakrawala Repositori IMWI Vol. 5 No. 1 (2022): Cakrawala Repositori IMWI ]]>
Publisher : <![CDATA[Institut Manajemen Wiyata Indonesia ]]>
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DOI: 10.52851/cakrawala.v5i1.92
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional, kepemilikan bank, dan kepemilikan pendiri terhadap intensitas R&D. Metode penelitian menggunakan pendekatan kuantitatif. Data diperoleh dari laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Teknik pengambilan sampel menggunakan metode purposive sampling dan diperoleh sampel sebanyak 52 perusahaan dengan pengamatan sejumlah 156 pengamatan. Analisis data menggunakan metode regresi data panel dengan alat bantu aplikasi Eviews 10. Hasil penelitian menunjukkan bahwa kepemilikan institusional secara parsial berpengaruh positif dan signifikan terhadap intensitas R&D, sedangkan kepemilikan bank dan kepemilikan pendiri tidak berpengaruh terhadap intensitas R&D. Koefisien determinasi menunjukkan nilai Adjusted R-Square sebesar 2,37%. Penelitian ini memiliki keterbatasan pada sampel penelitian yang tidak memublikasikan siapa pendiri perusahaannya baik di laporan tahunan, website perusahaan, dan website lainnya, sehingga sulit ditemukan siapa pendiri perusahaan dan ada atau tidaknya kepemilikan saham oleh pendiri. Melalui penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi para pihak untuk memerhatikan investasi pada R&D, termasuk pula pengungkapannya di dalam laporan tahunan.]]>
<![CDATA[Pengukuran Kinerja Keuangan Pemerintah Kota Pontianak ]]>
<![CDATA[Akhmad Yani]]>;
<![CDATA[Zulkarnain Zulkarnain]]>
<![CDATA[ Jurnal Widya Akuntansi dan Keuangan Vol 2 No 2 (2020): Widya Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/widyaakuntansi.v2i2.839
<![CDATA[Demands on performance and the implementation of the principle of performance accountability lead to the need to measure local government performance. Performance measurement is important to assess the accountability of officials or organizations in producing the best service to the public, as well as in realizing good governance in local governments. This study seeks to provide an overview of the financial performance of the Pontianak City Government by using performance measurement tools in the form of regional financial ratios. Quantitative approaches are used in data analysis. The narrative form is then descriptively applied to illustrate the findings from the results of the analysis of related data. From this research it was found that the Pontianak City Government is quite capable in financing the administration and development in the regions; PAD revenues increase from year to year; the contribution of local taxes is very large in the formation of overall PAD; dependence on transfers from the central and other regional governments, including the category of "medium"; achieving the PAD target is classified as very effective; and the capital expenditure ratio has exceeded the average capital expenditure ratio in regional governments.]]>
<![CDATA[Analisis Common Size dan Rasio Keuangan Perusahaan Sektor Industri Barang Konsumsi di BEI ]]>
<![CDATA[Trisa Inna Fitriyani]]>;
<![CDATA[Zulkarnain Zulkarnain]]>
<![CDATA[ Jurnal Widya Akuntansi dan Keuangan Vol 2 No 2 (2020): Widya Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/widyaakuntansi.v2i2.850
<![CDATA[This analysis is carried out aiming to see the performance of the consumer goods industry/ CGI sector listed on the Indonesia Stock Exchange (IDX) using common size analysis and financial ratio analysis. The research method used in this research is descriptive research method. The data used is secondary data, in the form of CGI sector financial statements for the period 2017-2018, which are published on the IDX website. The data used is the financial statements of 53 companies. The source of the theory is obtained through library research and similar research obtained from research journals. Financial ratio analysis used is the current ratio, quick ratio, debt to assets, debt to equity, total asset turnover, fixed asset ratio, gross profit margin, return on assets, and return on equity. The analysis shows an increase and a decrease, and a stable number for the results.]]>
