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All Journal Journal of Business & Banking Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Media Akuntansi
Endang Purwaningsih
STIE St. Pignatelli Surakarta
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Nursing

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Pengaruh Corporate Governance, Karakterstik Perusahaan, dan Kesulitan Keuangan terhadap Pengungkapan Sukarela pada Laporan Tahunan Perusahaan (Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018) Endang Purwaningsih; Maria Novita Kurniawati Wibowo
Media Akuntansi Vol 32 No 01 (2020): Januari - Juni 2020
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (924.72 KB)

Abstract

This study was to analyze the factors of voluntary disclosure in the annual report listed on Indonesian Stock Exchange. Independent variables were assesed in this study of corporate governance was reflection by the managerial ownership and institutional ownership, characteristic of company was reflection by firm size, profitability and leverage, while the financial distress, dependent variables in this study is voluntary disclosure. The populations was publicly traded manufacturing company listed on the Indonesia Stock Exchange the period 2016 to 2018. Sampling technique was done by purposive sampling. The numbers of populations included in this study as many as 33 companies for a total study sample was 99 annual reports. Type of regression model used in this study is multiple regression using SPSS 19.0. Result of this study indicated managerial ownership, institutional ownership and firm size has significant positive, while the profitability, leverage, and financial distress not significant to voluntary disclosure
PENGARUH KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, PROFITABILITAS, KEBIJAKAN DIVIDEN, KEPUTUSAN INVESTASI, STRUKTUR MODAL DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN KELUARGA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 – 201 Endang Wahyuni; Endang Purwaningsih
Media Akuntansi Vol 33 No 01 (2021): Januari - Juni 2021
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v33i01.115

Abstract

This study aims to provide empirical evidence regarding the effect of managerial ownership, firm size, profitability, dividend policy, investment decisions, capital structure and intellectual capital on firm value. The population of this study is family companies listed on the Indonesia Stock Exchange during 2016-2019. The sample of this research is 128 samples. Sampling using purposive sampling method, namely determining the sample from the existing population based on the criteria desired by the researcher. This study uses multiple linear regression to analyze the data. The results of this study indicate managerial ownership has no effect on firm value, firm size has no effect on firm value, profitability has a significant positive effect on firm value, dividend policy has no effect on firm value, investment decisions have a significant positive effect on firm value, capital structure has a significant negative effect on firm value, and intellectual capital has no effect on firm value.
Factors influencing financial behavior: The role of income as a moderator of financial knowledge Nugroho Jati, Agustinus Kismet; Purwaningsih, Endang; Rahardani, Margareta Ernanda
Journal of Business & Banking Vol 14 No 1: May-October 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v14i1.4867

Abstract

The purpose of this study is to analyze the financial behavior of female MSME entrepreneurs, with income as a moderating variable. The data were collected by using a survey as the instrument in the form of a questionnaire. The respondents for this study were female MSME entrepreneurs residing in Solo and Yogyakarta, totaling 400 respondents, with 200 from each region. The distribution of the questionnaire was carried out offline and online via google form. The results indicate that financial knowledge and income do not influence financial behavior, while financial technology and lifestyle negatively affect financial behavior. Internal locus of control and spiritual intelligence positively impact financial behavior, with income which is not able to moderate the relationship between financial knowledge and financial behavior. These results have implications for the financial behavior of women who work as MSME entrepreneurs to improve their financial knowledge so that they become better and wiser in their financial behavior.
Penerapan Ekonomi dan Inovasi Hijau dalam Pengembangan Ekonomi Kreatif Lokal Kelompok Wanita Tani Desa Paulan, Solo Jati, Agustinus Kismet Nugroho; Purwaningsih, Endang; Fajarlestari, Maria Karmelia
Abdimas Galuh Vol 7, No 1 (2025): Maret 2025
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v7i1.16639

Abstract

Kelompok Wanita Tani (KWT) Paulaan Makmur memiliki usaha yang bergerak dibidang pertanian, salah satunya adalah usaha menanam dengan teknik hidroponik dan konvensional. Jenis tanaman yang ditanam yaitu selada air, pak coy, dan kangkung. KWT ini sudah menjalankan usaha tanaman hidroponik selama kurang lebih satu tahun dan sudah mengalami satu kali panen. Ada 4 permasalahan utama mitra yang difokuskan pada aspek produksi, yaitu: 1. Penggunaan tempat menanam baik teknik hidroponik maupun non-hidroponik, sama-sama masih menggunakan bahan plastik; 2. Media pupuk yang digunakan masih berupa pupuk kimia; 3. Pengemasan produk masih menggunakan media plastik; dan 4. Tidak maksimalnya laba yang diperoleh karena metode pemasaran yang konvensional. Metode pelaksanaan kegiatan berupa pendampingan dan pelatihan. Dari kegiatan ini diperoleh hasil dan kesimpulan bahwa mitra telah menggunakkan media menanam yang berasal dari limbah rumah tangga berupa galon air minum, secara mandiri mitra telah mampu memproduksi pupuk organik cair, penggunaan daun pisang sebagai pengganti plastik dalam pengemasan produk dan penggunaan media pemasaran digital dalam memasarkan produk. Dari kegiatan ini mitra berhasil meningkarkan penjualan sebesar 149%. Saran yang diberikan yaitu Menambah lahan penanaman agar terjadi peningkatan produktivitas dan peningkatan kebermanfaatan pupuk dan bahan lainnya sebeperti limbah gallon air mineral, daun pisang dan website serta melakukan riset untuk mengetahui tanaman apa yang dapat menghasilnya nilai lebih tinggi dengan masa tanam yang tidak terlalu lama.
Co-Authors Agustinus Kismet Nugroho Jati Darmanto Darmanto Endang Wahyuni Margareta Ernanda Rahardani Maria Karmelia Fajarlestari Maria Novita Kurniawati Wibowo