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<![CDATA[ANALISIS FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN GO PUBLIC YANG MASUK DALAM INDEKS KOMPAS 100 DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Astohar Astohar]]>;
<![CDATA[Dhian Andanarini Minar Savitri]]>
<![CDATA[ Among Makarti Vol 11, No 2 (2018): AMONG MAKARTI ]]>
Publisher : <![CDATA[Among Makarti, STIE AMA Salatiga ]]>
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DOI: 10.52353/ama.v11i2.164
<![CDATA[AbstractThis research perfecting the research conducted by Hermuningsih (2013) and build structural factors that affect the value of customers who are affected by the growth opportunities and profitability either directly or through capital structure. The model is constructed by adding liquidity variable, measured by current ratio. The variables chosen to flesh out the previous model due to the current ratio of debate still going on against the capital structure or the value of the company. The increase of the v liquidity variable expected able to fine-tune the structural model was built. Selected research objects are Kompas index 100 at Indonesia stock exchange in the period up to 2013 until 2017. Large samples are required for the research is as much as 100 companies that are consecutive – undertook to enter into Kompas Index 100 for five consecutive years – co-designer with sampling techniques using purposive non random sampling. Analysis tool used is the regression equation, i.e. first is the influence of liquidity, profitability and growth opportunities to the structure of capital. The second regression model is the influence of liquidity, growth opportunities, profitability and capital structure of the company. The research shows the Current ratio (CR) proved to have a negative and significant effect against the capital structure. Return on equity (ROE) proved to have a positive and significant effect against the value of the company. Asset growth opportunities are not proven to have a negative and significant effect against the capital structure. Current ratio (CR) proven asset growth opportunities have a positive and significant effect against the value of the company. Capital structure (debt to equity ratio) is not proven to mediate the effect of liquidity, profitability and growth opportunities of the company. Keywords : likuiditas, growth, profitabilitas, struktur modal dan nilai perusahaan]]>
<![CDATA[PENGARUH LABA DAN KOMPONEN ARUS KAS TERHADAP ARUS KAS MASA DEPAN (Studi Kasus Pada Perusahaan Property and Real Estate yang Terdaftar di Bursa Efek Indonesia Periode tahun 2016 – 2020) ]]>
<![CDATA[Dhian Andanarini Minar Savitri]]>;
<![CDATA[Prihasantyo Siswo Nugroho]]>;
<![CDATA[Ahmad Ulin Nuha]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i1.4559
<![CDATA[The purpose of this study is to examine and analyze gross profit, operating profit, net profit, operating cash flow, investment cash flow, financing cash flow to future cash flows in non-financial companies in the property and real estate sector listed on the Indonesia Stock Exchange. 2016-2020. The population that is the object of this study is non-financial companies in the property and real estate sector that are members of the Indonesia Stock Exchange during the 2016-2020 period, with a sampling method using purposive sampling. The analysis technique used is the classical assumption test which includes normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. And the sample used in this study amounted to 28 companies, namely from non-financial companies in the property and real estate sector in the Indonesia Stock Exchange during the period 2016-2020. The results showed that: (1) Gross profit has no effect on future cash flows; (2) Operating profit has no effect on future cash flows; (3) Net income has no effect on future cash flows; (4) Operating cash flows have a positive and significant on future cash flows; (5) Investment cash flows have a negative and significant effect on future cash flows; (6) financing cash flows have a negative and significant effect on future cash flows.]]>
<![CDATA[Pelatihan Penyusunan Laporan Keuangan pada UMKM di Desa Boja Kecamatan Boja Kabupaten Kendal Jawa Tengah ]]>
<![CDATA[Astohar Astohar]]>;
<![CDATA[Yuyun Ristianawati]]>;
<![CDATA[Prihasantyo Setyo Nugroho]]>;
<![CDATA[Dhian Andanarini Minar Savitri]]>
<![CDATA[ Jurnal Pengabdian Mitra Masyarakat (JPMM) Vol 4, No 1: April (2022) ]]>
Publisher : <![CDATA[Universitas Amikom Purwokerto ]]>
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DOI: 10.35671/jpmm.v4i1.1334
<![CDATA[Usaha Mikro Kecil dan Menengah (UMKM) di Desa Boja Kecamatan Boja mengalami perkembangan yang disebabkan adanya upaya pemerintah daerah dalam memberikan fasilitas – fasilitas untuk membuka usaha di berbagai bidang usaha. Terjadinya covid 19 pada awal tahun 2020 juga memcu minat usaha pada warga di Desa Boja Kecamatan Boja Kabupaten Kendal. Permasalahan yang muncul adalah tidak semua UMKM secara rutin melaporkan kinerja UMKM (operasional dan keuangan) sehingga kondisi keuangan tidak dapat diketahui secara dini. Metode pengabdian menggunakan ceramah, diskusi, simulasi dan tanya jawab mengenai manfaat dan kegunaan dalam penyusunan laporan. Best Practice yang telah dipersiapkan oleh penyaji atau pemateri untuk membangkitkan hasrat dan motivasi untuk memajukan UMKM di desa Boja Kecamatan Boja Kabupaten Kendal. Hasil pengabdian menunjukkan masih diperlukannya tindakan untuk meyakinkan kepada UMKM berkenaan dengan pentingnya laporan keuangan. Beberapa peserta dapat memahami dan antusias dalam mengikuti pelatihan. Alokasi waktu dan materi yang ada perlu disesuaikan serta perlu adanya evaluasi (monitoring) dalam beberapa bulan kedepan mengenai kegiatan pelatihan tersebut.]]>
<![CDATA[ANALISIS KINERJA BPSPAMS TIRTO SUMBER MULYO SEBAGAI PERTIMBANGAN MENJADI UNIT BUMDES DI DESA MIJEN KECAMATAN KEBONAGUNG KABUPATEN DEMAK ]]>
<![CDATA[Astohar Astohar]]>;
<![CDATA[Dhian Andanarini Minar Savitri]]>;
<![CDATA[Yuyun Ristianawati]]>;
<![CDATA[Prihansantyo Siswo Nugroho]]>
<![CDATA[ National Conference on Applied Business, Education, & Technology (NCABET) Vol. 1 No. 1 (2021): The 1st National Conference on Applied Business, Education & Technology (NCABET ]]>
Publisher : <![CDATA[Universitas Bina Bangsa ]]>
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DOI: 10.46306/ncabet.v1i1.8
<![CDATA[BPSPAMS Tirto Sumber Mulyo Mijen Village is one of the BPSPAMS in the District Kebonagung which has the task of managing water and sanitation at the village level. In the management of water and sanitation facilities at the village level it is necessary to assess the performance so that it can be evaluated for future follow-ups for the strategy or position of the management group that has been included in the BUMDes Maju Lancar unit. This performance appraisal standard uses the performance appraisal standard from the 2020 Technical Guidelines for SPAMS Management. The results of the performance appraisal show that in general the performance of BPSPAMS Tirto Sumber Mulyo is in the medium category. Partially, it shows the performance of planning in the low category, in the high-performance administration and finance, on the performance of drinking water and sanitation services in the medium category and for the performance of the partnership in the low category. The hope in the future for improving the performance of BPSPAMS together with BUMDes Maju Lancar needs to collaborate or increase cooperation with external parties such as academics, practitioners and government institutions that can increase benefits and benefits for the public]]>
<![CDATA[INKLUSI KEUANGAN PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KABUPATEN DEMAK ]]>
<![CDATA[Astohar Astohar]]>;
<![CDATA[Dhian Andanarini Minar Savitri]]>;
<![CDATA[Yuyun Ristianawati]]>;
<![CDATA[Prihasantyo Siswo Nugroho]]>
<![CDATA[ Among Makarti Vol 15, No 2 (2022): AMONG MAKARTI (EDISI KHUSUS DIES NATALIS KE 38) ]]>
Publisher : <![CDATA[STIE AMA Salatiga ]]>
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DOI: 10.52353/ama.v15i2.334
<![CDATA[Perkembangan teknologi keuangan di Indonesia saat ini sangat pesat. Perkembangan fintech memunculkan inovasi beberapa aplikasi dalam layanan keuangan seperti alat pembayaran, alat pinjaman dan lain-lain mulai dikenal pada masa digital ini. Pada pelaku bisnis seperti UMKM di Kabupaten Demak juga sebagian sudah memanfaatkan teknologi keuangan ini (fintech) ini untuk kemudahan bisnis yang dijalankan. Pada hasil survey menunjukkan para UMKM masih belum maksimal dalam penggunaan fintech demikian juga untuk tingkat inklusinya juga masih tergolong rendah. Populasi dalam penelitian ini adalah seluruh UMKM di Kabupaten Demak. Pengumpulan data menggunakan data cross section dengan metode pengambilan sampel menggunakan accidental sampling. Alat analisis menggunakan regresi berganda double step dengan melakukan pengujian lainnya seperti uji normalitas, uji penyimpangan asumsi klasik, uji goodness of fit dan uji koefisien determinasi. Untuk pengujian interveningnya menggunakan sobel test dengan program SPSS dan www.danielsoper.com. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh positif signifikan terhadap inkluasi keuangan (H1 terbukti) dan juga berpengaruh terhadap layanan keuangan berbasis fintech (H2 terbukti). Layanan keuangan berbasis fintech berpengaruh posifit signifikan terhadap inkluasi keuangan (H3 terbukti). Layanan keuangan berbasis fintech mampu memediasi pengaruh literasi keuangan terhadap inklusi keuangan pada UMKM di Kabupaten Demak]]>
<![CDATA[Pengaruh Laba Kotor, Kebijakan Dividen dan Profitabilitas Terhadap Harga Saham Dengan Company Social Responsibility Sebagai Variabel Pemoderasi (Studi Empiris Perusahaan yang Terindeks Kompas 100 Tahun 2014-2016) ]]>
<![CDATA[Dhian Andanarini Minar Savitri]]>;
<![CDATA[Mirna Dyah Praptitorini S.]]>;
<![CDATA[Ita Nur]]>
<![CDATA[ JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 4 No. 2 (2018): JURNAL SOSIAL EKONOMI DAN HUMANIORA ]]>
Publisher : <![CDATA[Universitas Mataram ]]>
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<![CDATA[This study is aimed at knowing the effect of CSR, gross profit, dividend police and profitability to the stock price of indexs KOMPAS 100 in BEI period 2014-2016. Date used is secondary date sheped time series in year 2014-2016 with download information in stock exchange Indonesia Technique analyzed using the multiple linier regression with SPSS program. The research results show that partiall, gross profit has a positive effect on stock prices, but dividend police and profitability has no effect on stock prices. CSR doesn’t moderate gross profit, dividend policy and profitability.]]>
<![CDATA[Variabel Cashless Dalam Memediasi Pengaruh Literasi Keuangan Terhadap Inklusi Keuangan Pada Usaha Mikro Kecil Dan Menengah (UMKM) Di Kabupaten Grobogan ]]>
<![CDATA[Astohar Astohar]]>;
<![CDATA[Dhian Andanarini Minar Savitri]]>;
<![CDATA[Sari Rahmadhani]]>;
<![CDATA[Sugiharti Sugiharti]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i2.1131
<![CDATA[The public and entrepreneurs at this time (MSMEs) demand convenience in financial transactions. The public or business people do not need to carry cash for payments or transactions. This has an impact on efficiency and effectiveness for all parties which is the hope of the community itself. Cashless payments are now the demands of various parties for the smooth running of business and daily financial activities. Community financial literacy does not directly affect financial inclusion. The cashless variable is a variable capable of mediating the effect of financial literacy on financial inclusion. The population in this study were all SMEs in Grobogan Regency, Central Java. Collecting samples using accidental sampling technique. After going through the stages of compilation and screening, the samples that can be used are 147 samples. The analysis tool uses multiple multiple regression by carrying out other tests such as the normality test, the classical assumption deviation test, the goodness of fit test and the coefficient of determination test. For the intervening test using the sobel test with the SPSS program and www.danielsoper.com. The results of the study show that financial literacy has a significant positive effect on financial inclusion (H1 is proven) and also has an effect on cashless payments (H2 is proven). Cashless payment has a significant positive effect on financial inclusion (H3 is proven). Cashless payments are able to mediate the effect of financial literacy on financial inclusion in MSMEs in Grobogan Regency]]>
<![CDATA[PENGARUH PENYALURAN KREDIT TERHADAP PROFITABILITAS DENGAN RISIKO KREDIT SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Dhian Andanarini Minar Savitri]]>;
<![CDATA[Harum Indinah Diananingsih]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 7 No 1 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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<![CDATA[This study analyzes the effect of bank lending to profitability by usingcredit risk as a moderating variable. The data used in this study isconventional banking listed on the IDX period 2011-2014. The results ofthis study indicate that loan disbursement negatively affects profitability,credit risk negatively affect profitability and credit risk can not moderate theeffect of credit distribution on the profitability of banks in Indonesia.Keywords: lending ratio, credit risk, profitability]]>
<![CDATA[ANALISIS PERBANDINGAN FAKTOR-FAKTOR YANG MEMPENGARUHI LIKUIDITAS PADA INDUSTRI PERTANIAN, KEHUTANAN DAN PERIKANAN, DAN INDUSTRI OTOMOTIF ]]>
<![CDATA[Dhian Andanarini Minar Savitri]]>;
<![CDATA[Harum Indinah Dianingsih]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 6 No 2 (2015): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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<![CDATA[The purpose of this research is to know how the sales growth, accountreceivables turn over and working capitals turnover impact the liquiditylevel at agro industry and automotive industry which listed on Bursa EfekIndonesia (2010-2015). The datas in this research is analyzed fromfinancial statement of the companies. The datas which have alreadycollected are processed with classic assumption test before hypothesis testand chow test.Hypothesis datas in this research uses double degree linear regressionwith t test and chow test. The research show that sales growth doesn”t hasimpact toward liquidity level partially, receivables turn over has impacttoward liquidity level partially, working capital turnover has impact onagro industry but doesn’t impact on automotive industry. While the testcan use the chow test to know that there is no dofference between the salesgrowth, account receivables turnover and working capital turnover of thecompany’s liquidity in the agro industry and automotive industry]]>
<![CDATA[PENGARUH RASIO KEUANGAN, INFLASI DAN SUKU BUNGA TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR DI BEI ]]>
<![CDATA[Abdul Jait Tjereni]]>;
<![CDATA[Dhian Andanarini Minar Savitri]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 6 No 1 (2015): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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<![CDATA[The development of the capital market in Indonesia is very rapidly.This is an indicator that the capital market is an alternative source offunding in addition to banking, in addition to the growing capital marketsalso showed that the confidence of investors will invest in Indonesia capitalmarket is quite good. The information required by the investors in the capitalmarkets is not only a fundamental information, but also information that istechnical in nature. The fundamental nature of the information obtainedfrom the financial reports of companies, and the technical nature of theinformation obtained from outside companies such as inflation, interest ratesand other factors.The samples of this research are company manufacturing food andbeverage sector in 2008-2012 by using 16 companies with purposivesampling method. The results of the research with multiple linear regressionshowed that the CR, DER, TAT, ROA, PER and interest rate do not haveeffect on stock return. While inflation has a negative significant effect onstock returns.]]>
