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Pengaruh Cash Turnover dan Receivable Turnover terhadap Likuiditas pada Perusahaan Manufaktur Mudjiyono Mudjiyono; Hani Krisnawati; Bambang Widjanarko Susilo
Jurnal Bingkai Ekonomi (JBE) Vol 6 No 2 (2021): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.486 KB) | DOI: 10.54066/jbe.v6i2.113

Abstract

This study aims to examine the effect of receivable turn over and cash turn over and on the liquidity ratio in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The data collection technique used purposive sampling criteria technique. Companies that published financial reports consecutively during the 2016-2019 period. Data analysis is using multiple linear regression, simultaneous F test, hypothesis testing, classical assumption test. The results showed cash turn over had an effect on liquidity, receivable turnover had no effect on liquidity and simultaneously affected the liquidity ratio.
ANALISIS KINERJA KEUANGAN PT BANK MANDIRI TBK KABUPATEN BREBES Hani Krisnawati; Suwarti Suwarti
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol 1 No 1 (2022): Januari : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.445 KB) | DOI: 10.55606/jempper.v1i1.179

Abstract

Penelitian ini diambil dengan judul “Analisis Kinerja Keuangan PT Bank Mandiri Tbk Kabupaten Brebes”. Penelitian ini bertujuan untuk mengetahui Kinerja keuangan Bank Mandiri Kabupaten Brebes. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian Diskriptif Kualitatif, berusaha mendeskripsikan gambaran yang senyatanya dari fenomena yang terjadi pada kinerja keuangan di Bank Mandiri Kabupaten Brebes. Current ratio pada Bank Mandiri selalu mengalami penigkatan, namun kinerja perusahaan kurang baik karena angka rasio kurang dari ketentuan. Cash ratio selalu mengalami peningkatan dan penurunan, sehingga kinerja perusahaan juga kurang baik karena perusahaan belum mampu memaksimalkan aktiva lancar berupa kas bank dan deposito. Quick ratio selalu mengalami penurunan dan peningkatan. Dalam hal ini kinerja keuangan dari perusahaan bisa disimpulkan kurang baik karena aktiva lancar perusahaan berupa kas bank dan piutang belum menjamin hutang lancar perusahaan. Debt to total Aset ratio di nilai sudah baik karena jumlah kekayaan bersih lebih besar dari jumlah kewajiban yang dimiliki oleh perusahaan. Total Debt to Equity Ratio dinilai kurang baik karena jumlah kekayaan bersih jauh lebih kecil dari jumlah kewajiban yang di miliki perusahaan.
SISTEM INFORMASI AKUNTANSI PENGELOLAAN ADMINISTRASI PEMBAYARAN KEUANGAN SEKOLAH BERBASIS CLIENT SERVER Hani Krisnawati; Praditya Dewi Arumsari
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 15 No 2 (2022): DESEMBER: Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v15i2.902

Abstract

Technological developments at this time are very advanced in various ways, inviting everyone to find new discoveries, therefore an information processing work system that is fast, precise and accurate is expected to improve service to consumers to achieve goals. MA Miftahul Ulum Ngemplak administration includes payment of Education Development Contribution (SPP), extracurricular money (including: scouts, computers, volleyball and drum bands) and Intra-School Student Organization (OSIS) money up to the preparation of financial reports every day, every month to every years to be reported to interested parties, such as the school treasurer, principal and head of the foundation, and all these payments are still recorded manually. This system has a weakness, namely in terms of recording school administration payments it is less effective because it has to record in triplicate, namely on student payment cards, daily data payment report books, and monthly data payment report books, as well as the process of finding data and submitting student payment reports is not fast. With the existence of a system, it is hoped that later the design can assist in the transaction process for paying tuition fees, UTS, UAS and all expenses at MA Miftahul Ulum Ngemplak, besides being able to produce software applications that aim to increase productivity and support facilities in administrative activities, especially tuition payments. , UTS, UAS and expenditure transactions at MA Miftahul Ulum Ngemplak and the recording process becomes more effective because recording is only once during the school financial administration payment process and speeds up the process of searching for data and submitting school financial administration payment reports
Faktor-Faktor Yang Mempengaruhi Struktur Modal Sektor Industri Barang Konsumsi Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021 Hani Krisnawati; Y. Sutomo; Mudjiyono Mudjiyono; Risma Martha Sella
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i4.850

Abstract

This study aims to determine the effect of profitability, liquidity level, company size and asset structure on the capital structure of companies in the consumer goods industry sector, the food and beverage sub-sector, which are listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. This research is Quantitative Research with Secondary Data. The sampling method is Purposive Sampling. The analysis technique uses multiple linear regression analysis with the help of SPSS version 23. Based on the results of the partial test research shows that profitability, company size and asset structure of each variable partially have no effect on capital structure, and the level of liquidity partially has a positive and significant effect on structure capital of companies in various industrial sectors
PROSES PENYUSUNAN LAPORAN KEUANGAN DESA BAGI KEPALA DESA DAN PERANGKAT DESA DI KECAMATAN BANCAK KABUPATEN SEMARANG Dyah Palupiningtyas; Hani Krisnawati
NUSANTARA Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 3 (2022): Agustus: Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (102.094 KB) | DOI: 10.55606/nusantara.v2i3.252

Abstract

Community service activities that have been carried out by STIEPARI Semarang in collaboration with the Bancak District Government, Semarang Regency with the target of village officials are in the form of lectures with visual media. With this form of activity, it is more about providing knowledge and information to participants. The success of this activity is measured by the enthusiasm of the participants during the training. In this activity a lot of interaction in question and answer from participants and presenters. Participants felt happy with this activity. This is because so far there has never been any activity from the academic community that has entered the Bancak District, Semarang Regency, so that participants gain understanding and knowledge about the preparation of village fund financial reports. The follow-up of this activity is that the participants want in the future there will be assistance activities in preparing village fund financial reports.
DETERMINAN PENGEMBALIAN ATAS TOTAL ASET PADA INDUSTRI MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI Dwi Astutik; Hani Krisnawati; Purnomo, Y.A
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 2 No. 2 (2022): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v2i2.324

Abstract

Para investor tentu saja mengharapkan tingkat pengembalian atas aset (return on aset), sehingga sangat dibutuhkan kajian mengenai faktor-faktor yang dapat mempengaruhi. Penelitian menggunakan variabel current ratio, debt to tequity ratio dan total aset turnover sebagai variabel independen dan variabel dependen return on aset. Populasi penelitian ini seluruh perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di BEI tahun 2016-2020 sebanyak 33 perusahaan. Berdasarkan purposive sampling, diperoleh sampel sebanyak 9 (sembilan) perusahaan. Teknik analisis yang digunakan adalah regresi linier berganda. Hasil penelitian membuktikan bahwa current ratio, debt to tequity ratio dan total aset turnover secara parsial berpengaruh positip dan signifikan terhadap return on aset.
PENGARUH LABA KOTOR, LABA OPERASI, DAN LABA BERSIH TERHADAP ARUS KAS DI MASA MENDATANG: Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2013-2016 Setiawan, Gigih Adi; Mudjiyono; Hani Krisnawati; Kusuma, Septian Yudha
Jurnal Ilmiah Ekonomika & Sains Vol 4 No 1 (2023): JIESA: Jurnal Ilmiah Ekonomika & Sains
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jiesa.v4i1.341

Abstract

Penelitian ini bertujuan untuk menemukan bukti empiris tentang Pengaruh Laba Kotor, Laba Operasi, dan Laba Bersih Terhadap Arus Kas Aktivitas Operasi Di Masa Mendatang pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Periode tahun 2013-2016. Faktor yang diuji dalam penelitian ini yaitu laba kotor, laba operasi, dan laba bersih. Penelitian ini menggunakan populasi sebanyak 30 perusahaan manufaktur di Bursa Efek Indonesia dan sampel yang digunakan sebanyak 104. Metode yang digunakan adalah purposive sampling. Faktor yang diambil diuji dengan menggunakan regresi linier berganda pada tingkat signifikansi 5% dengan bantuan program komputer SPSS versi 21. Berdasarkan hasil uji secara parsial (uji t), laba operasi berpengaruh signifikan dalam memprediksi arus kas aktivitas operasi di masa mendatang, sedangkan laba kotor tidak berpengaruh signifikan dalam memprediksi arus kas aktivitas operasi di masa mendatang. Variabel laba bersih tidak memiliki pengaruh yang signifikan terhadap arus kasa masa yang akan datang.
PENGARUH MODAL KERJA DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016 Meigawati; Sudarman; Mudjiyono; Hani Krisnawati
Jurnal Ilmiah Ekonomika & Sains Vol 3 No 1 (2022): JIESA: Jurnal Ilmiah Ekonomika & Sains: Mei 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jiesa.v3i1.347

Abstract

Tujuan dari penelitian ini: 1) menganalisis pengaruh modal kerja terhadap profitabilitas pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2014-2016, 2) menganalisis pengaruh likuiditas terhadap profitabilitas pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2014-2016. Populasi dalam penelitian ini adalah seluruh data perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2014-2016, sebanyak 18 perusahaan (54 data). Sampel penelitian ini sebanyak 15 perusahaan (45 data). Penelitian dilakukan secara sampling, dengan teknik purposive sampling, diperoleh sampel sebanyak 45 data. Teknik analisis yang digunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa: rasio perputaran kas berpengaruh positif dan signifikan terhadap profitabilitas, rasio perputaran piutang berpengaruh positif signifikan terhadap profitabilitas, rasio perputaran persediaan berpengaruh positif signifikan terhadap profitabilitas dan rasio likuiditas berpengaruh positif signifikan terhadap profitabilitas.
Optimalisasi Penjualan Melalui Peningkatan Kualitas Packaging Produk Dalam Pengembangan UMKM Di Desa Cerme, Kec. Juwangi, Kab. Boyolali Endang Dwi W; Hani Krisnawati; Dimas Adi Wicaksono; Kasidi Kasidi; M. Anik Mashadi; Yunior Arjuna
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 1 No. 5 (2023): September : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v1i5.430

Abstract

Micro, Small, and Medium Enterprises (MSME) development strategies, namely through training and mentoring will help MSMEs manage their business more effectively, increasing market access through e-commerce platforms,effective marketing strategies, and collaboration with distributors and retailers will help MSMEs to expand market share and increase sales, as well as collaboration between MSMEs and empowerment of local business networks. Increasing market access through e-commerce platforms,effective marketing strategies, and collaboration with distributors are important strategies for MSMEs in expanding product reach and increasing sales, such as online marketplaces, so that MSMEs can reach consumers in various locations without being limited by geographic boundaries, use of media social, creative product promotion, and selecting the right market segment and collaborating with distributors and retailers.
SISTEM INFORMASI AKUNTANSI PENGELOLAAN ADMINISTRASI PEMBAYARAN KEUANGAN SEKOLAH BERBASIS CLIENT SERVER Hani Krisnawati; Praditya Dewi Arumsari
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 15 No 2 (2022): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v15i2.902

Abstract

Technological developments at this time are very advanced in various ways, inviting everyone to find new discoveries, therefore an information processing work system that is fast, precise and accurate is expected to improve service to consumers to achieve goals. MA Miftahul Ulum Ngemplak administration includes payment of Education Development Contribution (SPP), extracurricular money (including: scouts, computers, volleyball and drum bands) and Intra-School Student Organization (OSIS) money up to the preparation of financial reports every day, every month to every years to be reported to interested parties, such as the school treasurer, principal and head of the foundation, and all these payments are still recorded manually. This system has a weakness, namely in terms of recording school administration payments it is less effective because it has to record in triplicate, namely on student payment cards, daily data payment report books, and monthly data payment report books, as well as the process of finding data and submitting student payment reports is not fast. With the existence of a system, it is hoped that later the design can assist in the transaction process for paying tuition fees, UTS, UAS and all expenses at MA Miftahul Ulum Ngemplak, besides being able to produce software applications that aim to increase productivity and support facilities in administrative activities, especially tuition payments. , UTS, UAS and expenditure transactions at MA Miftahul Ulum Ngemplak and the recording process becomes more effective because recording is only once during the school financial administration payment process and speeds up the process of searching for data and submitting school financial administration payment reports