Articles
<![CDATA[Pengaruh Ketepatwaktuan Penyampaian Laporan Keuangan Terhadap Respon Laba Akuntansi ]]>
<![CDATA[Daniar Paramita, Ratna Wijayanti]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 2 (2014): September 2014 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v4i2.127
<![CDATA[Riset ini bertujuan untuk mengungkap ketepatwaktuan penyampaian laporan keuangan terhadap respon pasar di pasar modal Indonesia. Ketepat waktuan penyampaian laporan keuangan dalam riset ini yaitu rentang waktu pengumuman laporan keuangan tahunan yang telah diaudit (auditan) kepada publik yaitu laman yahari yang dibutuhkan untuk mengumumkan laporan keuangan tahunan yang telah diaudit kepublik, sejak tanggal tutup tahun buku perusahaan sampai tanggal penyerahan ke Bapepam. Metode pengumpulan data yang digunakan adalah menggunakan teknik observasi tidak langsung yaitu teknik dokumenter data sekunder, berupa pengambilan data laporan keuangan, data laporan tahunan, data harga pasar saham dan indeks harga saham gabungan(IHSG).Selanjutnya data yang diperoleh dilakukan evaluasi dengan cara cross sectional approachdantime-series analysis. Rencana analisis data dalam penelitian ini akan dilakukan dengan menggunakan uji statistik Kruskal Wallis Hasil penelitian ini menyimpulkan terdapat pengaruh signifikan ketepatwaktuan penyampaian laporan keuangan dengan respon laba. Arinya Ketepatan waktuan penyampaian pelaporan keuangan mempunyai pengaruh terhadap kredibilitas atau kualitas laba yang akan direspon oleh pasar.]]>
<![CDATA[Determinants of Dividend Policy ]]>
<![CDATA[Paramita, Ratna Wijayanti Daniar]]>
<![CDATA[ Jurnal Ilmu Manajemen Advantage Vol. 4 No. 1 (2020): June ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/adv.v4i1.592
<![CDATA[This study aims to analyze the influence of Free Cash Flow, Profitability, Liquidity and Leverage on Dividend Policy. This research was conducted at manufacturing companies listed on the Indonesian Stock Exchange in the Consumer Goods Industry sector in the 2015-2018 period. The data analysis technique used multiple linear regression analysis. This study used purposive sampling technique to obtain samples according to the specified criteria. The number of companies based on the criteria in the study were 13 companies. The results of this research are free cash flow, liquidity, and leverage have no significant effect on dividend policy, while profitability has a significant positive effect on dividend policy.]]>
<![CDATA[Taman Baca Anak: Pengembangan Literasi Kearifan Lokal ]]>
<![CDATA[Paramita, Ratna Wijayanti Daniar]]>
<![CDATA[ IMPOWERMENT SOCIETY Vol 1 No 02 (2018): Agustus ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/eps.v1i02.300
<![CDATA[Taman bacaan anak ini merupakan taman bacaan yang didirikan dengan sasaran anak-anak usia pra sekolah dan usia TK dan lokasi taman bacaan inipun berada pada lokasi sekolah Paud dan posyandu. Keberadaan taman bacaan ini cukup mendapat respon dan diminati anak-anak baik pada buku-buku cerita anak dan permainan eduktif karena sebagai sesuatu yang tidak mereka miliki di rumah. Sehingga keberadaan taman bacaan ini tidak hanya sebagai sarana belajar tetapi juga sarana bermain anak-anak. Permasalahan yang dihadapi pada taman bacaan ini adalah minimnya koleksi buku-buku, sarana dan prasarana yang belum memadai serta manajemen pengelolaan taman bacaan yang masih rendah. Target yang akan dicapai di dalam pengabdian bagi masyarakat ini adalah berupa pencapaian tujuan umum kegiatan pengabdian masyarakat yaitu untuk pengembangan taman bacaan anak. Untuk mencapai tujuan tersebut rencana kegiatan ini adalah berupa: memberikan penyediaan sarana dan prasarana meliputi penambahan koleksi buku-buku, penyediaan rak tempat buku, penyediaan sarana permaianan edukatif, desain tempat untuk memberikan kenyamanan pada anak-anak ketika berada di taman bacaan tersebut. Disamping itu juga memberikan pelatihan manajemen terkait pengelolaan dan pemeliharaan buku-buku serta pelatihan penggunaan permainan edukatif. Diharapkan menjadi tempat pengembangan budaya literasi dengan tidak menghilangkan kearifan lokal.]]>
<![CDATA[IMPACT ON PROFIT, CASH FLOW, COMPANY SIZE AND FINANCIAL DISTRESS ]]>
<![CDATA[Zuhrianto, Liza]]>;
<![CDATA[Mulyani, Sri]]>;
<![CDATA[Wijayanti Daniar Paramita, Ratna]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 1 (2020): (January-June) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v4i1.561
<![CDATA[The purpose of this study was to determine the effect of earnings, cash flow, and firm size on the financial distress of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2018. This type of research is quantitative research. The type of data in this study is secondary data. Data analysis techniques used multiple linear regression analysis. This study uses a purposive sampling technique to get samples according to specified criteria. The number of samples selected based on the criteria in this study is 32 companies with a population of 38 manufacturing companies in the consumer goods industry sector, which are listed on the Indonesia Stock Exchange in 2016-2018. The results showed that profits measured using a return on assets affect financial distress]]>
<![CDATA[Business Location Planning Assistance: Preservation of Traditional Culture of Kampoeng Batara Banyuwangi ]]>
<![CDATA[Sulistyan, Riza Bahtiar]]>;
<![CDATA[Paramita, Ratna Wijayanti Daniar]]>
<![CDATA[ IMPOWERMENT SOCIETY Vol 4 No 1 (2021): February ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/eps.v4i1.634
<![CDATA[The era of the Covid-19 pandemic reduced many forms of business of the Indonesian people and as a result the economy also declined. During the pandemic, many people have been exposed to the products produced by the Banyuwangi people. This area is better known for its culture, one of which is the traditional children's playground culture which is preserved in Kampoeng Batara. In supporting the preservation of this culture, various bamboo handicraft businesses have been developed. The problem that occurs is that the production results quickly mushroom when stored for a long time. A Focus Group Discussion (FGD) has been conducted with the originators of Kampoeng Batara. The result is planning to make a storage place for bamboo handicraft production with proper air circulation and at the same time planning a heating machine to reduce the moisture content contained in the bamboo. In addition, it is also planned to build a toga garden so that children who play and the community feel comfortable in Kampoeng Batara. Part of the bamboo handicraft production will be donated in preserving the traditional culture of children's traditional playgrounds.]]>
<![CDATA[THE EFFECT OF LEVERAGE, SALES GROWTH AND PROFITABILITY ON TAX AVOIDANCE ]]>
<![CDATA[Umar, Mariyani Putri]]>;
<![CDATA[Paramita, Ratna Wijayanti Daniar]]>;
<![CDATA[Taufiq, Muchamad]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 1 (2021): (January-June) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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<![CDATA[This study aims to determine the effect of leverage, sales growth and profitability on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. This study uses a quantitative approach method. The population in this study were 181 companies. The sampling technique used was purposive sampling method, in order to obtain 47 companies that met the criteria for 2017-2019. The results of this study can be concluded that: 1) Leverage has a negative effect on tax avoidance. The higher the company's debt, the less risk of tax avoidance. 2) Sales growth has no effect on tax avoidance because increased sales growth is an opportunity to increase high profits so that they are able to make tax payments. 3) Profitability no effect on tax avoidance due to the higher profitability, then further reduce the rate of tax avoidance a company.]]>
<![CDATA[THE EFFECT OF LEVERAGE, EARNINGS PER SHARE, AND DIVIDEND POLICY ON COMPANY VALUE ]]>
<![CDATA[Maulidina, Fais Indriani]]>;
<![CDATA[Paramita, Ratna Wijayanti Daniar]]>;
<![CDATA[Taufiq, Muchamad]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 2 (2021): July-December ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v5i2.693
<![CDATA[This study aims to determine the effect of leverage, earnings per share, and dividend policy on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This study uses a quantitative approach method. The population in this study were 182 companies. sampling technique using purposive sampling method, in order to obtain 38 companies that meet the criteria for 2017-2019. The results of this study conclude that: 1) Leverage has no effect on firm value because the company uses more capital to fund its assets than debt. 2) Earnings per share does not affect the value of the company because the increase and decrease in earnings per share will not affect the value of the company, but is influenced by other factors. 3) Dividend policy has a significant effect on firm value because the higher the dividend policy, the more regular dividends will be distributed by the company, this will make investors interested in investing.]]>
<![CDATA[PENGARUH ANGGOTA, SKALA KOPERASI, JUMLAH KEWAJIBAN TERHADAP PERMINTAAN AUDIT EKSTERNAL (Studi Pada Koperasi se-Kabupatn Lumajang) ]]>
<![CDATA[Ratna Wijayanti Daniar Paramita]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Humanika Vol. 3 No. 2: EDISI JUNI 2014 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jinah.v3i2.4056
<![CDATA[ABSTRAK Fakta bahwa koperasi merupakan salah satu upaya yang kurang memanfaatkan jasa audit eksternal, sedangkan kinerja koperasi di skala kuantitatif terus meningkat. Jadi dalam obvservation ini objek adalah koperasi. Penelitian ini dilakukan untuk 120 koperasi di Lumajang. Tujuan observasi ini untuk mengamati pengaruh anggota koperasi, ukuran koperasi dan jumlah kewajiban terhadap permintaan jasa audit eksternal. Berdasarkan analisis menunjukkan bahwa berpengaruh terhadap permintaan jasa audit eksternal. Anggota koperasi adalah salah satu faktor yang membuat audit internal atau eksternal mengatur dengan sukarela. Ukuran koperasi tidak berpengaruh signifikan terhadap permintaan jasa audit eksternal. Ukuran dan besar koperasi akan membuat meningkatnya volume transaksi dan kesalahan memungkinkan terjadi pada tanggal akuntansi dan laporan keuangan tetapi dalam hal ini tidak membuat permintaan koperasi untuk mengaudit untuk mendapatkan informasi yang akurat. Sedangkan untuk nomor permintaan kewajiban audit eksternal tidak berpengaruh. Keyword: Anggota Korporat, ukuran coorporation, jumlah kewajiban, audit eksternal. ABSTRACT The fact that coorperation is one of effort which less make use of external audit service, whereas coorporation's performance on quantitative scale keep on raising. So in this obvservation the object is coorporation. This observation doing to 120 coorporation in Lumajang. This obvervation purpose to observe influence of Corporate’s members, coorporation size and numbers of liabilities to external audit service demand. Based on analysis show that influential to external audit service demand. Corporate’s members is one of factor which make internal or external audit organize with voluntary. The coorporation size is not significant influence to external audit service demand. The big size and develope coorporation will make volume increasing of transaction and wrongness enable happen to accounting date and finance report but in this matter are not make coorporation demand to audit to get accurate information. Whereas to external audit demand numbers of liabilities is not influential. Keyword: Corporate’s members, coorporation size, numbers of liabilities, external audit.]]>
<![CDATA[Osing Culture Conservation in Perspective Corporate Social Responsibility ]]>
<![CDATA[Ratna Wijayanti Daniar Paramita]]>;
<![CDATA[Noviansyah Rizal]]>;
<![CDATA[Muchamad Taufiq]]>;
<![CDATA[Muhaimin Dimyati]]>
<![CDATA[ JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 4, No 2 (2018): Volume 4 Number 2 (2018) ]]>
Publisher : <![CDATA[STKIP Singkawang ]]>
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DOI: 10.26737/jtmb.v4i2.834
<![CDATA[This research is a qualitative research that uses an ethnomethodology approach to study the preservation of Osing culture in Banyuwangi in academic texts. At present, the Government of Banyuwangi packs a variety of indigenous cultures and cultures in an event known as Banyuwangi Festival, an event that invites both domestic and foreign audiences. Meanwhile, cultural actors with all the limitations of their funds are trying to maintain the indigenous culture that has taken root in their village by establishing a cultural studio that is funded independently. Local companies have mostly channeled social responsibility funds but not in the form of social culture. The results of this study which was also the result of the Focus Discussion Group (FGD) forum were agreed that local companies would channel cultural CSR funds by providing direct guidance to cultural actors or cultural studio owners. As the implementation of the policy, the agreement is then stated in the academic text sheet.]]>
<![CDATA[THE WINDOW INFORMATION FOR INVESTOR ON ACCOUNTING PROFIT FORECASTING ]]>
<![CDATA[Ratna Wijayanti Daniar Paramita]]>
<![CDATA[ JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 3, No 2 (2017): Volume 3 Number 2 (2017) ]]>
Publisher : <![CDATA[STKIP Singkawang ]]>
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DOI: 10.26737/jtmb.v3i2.315
<![CDATA[This study aimed to obtain empirical evidence, examine and explain he factors (leverage, persistence, growth, size and beta) that affect informativeness of earnings and its application in the financial statements at Manufacturing Companies listed in the Indonesia Stock Exchange 2013-2016. Research on the relationship between stock returns within come to determine the extent of their relationship are many who use earnings figures as the dependent variable regressed with stock returns as the independent variables are calculated by different methods. This method measures the magnitude of abnormal stock returns in response to the expected components of a company's reported earnings by using Earning Response Coefficient (ERC). Plan for data analysis in this study will be conducted using Path Analysis with analysis application of Moment Structure (AMOS).Conclusions of this study is significant influence of Leverage, Persistence profit and growth to Informativeness of earnings, either directly or through intervening variables Size and Beta.]]>
