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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Pengabdian Tri Bhakti
Tamy Ali Januarty
Akuntansi
Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN, DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2016 Januarty, Tamy Ali
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 3 No 2 (2019): Vol 3 No 2 Agustus 2019
Publisher : Accounting Study Program, Faculty of Economics and Business, Langlangbuana University Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRAK : Penelitian ini bertujuan untuk menguji pengaruh struktur kepemilikan, ukuran perusahaan, dan CSR terhadap kinerja keuangan perusahaan manufaktur yang terdaftar di BEI tahun 2016. Struktur kepemilikan diukur melalui struktur kepemilikan manajerial dan institusional, ukuran perusahaan diukur dengan ln asset, dan CSR diukur dengan CSDI. Untuk variabel dependen yaitu kinerja keuangan, diukur melalui ROA (return on asset). Teknik sampling yang digunakan adalah purposive sampling. Jumlah akhir sampel sebanyak 110 perusahaan dari 144 perusahaan manufaktur yang terdaftar di BEI periode 2016. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa (1) struktur kepemilikan berpengaruh positif terhadap kinerja keuangan perusahaan, (2) ukuran perusahaan berpengaruh positif terhadap kinerja keuangan perusahaan, (3) CSR berpengaruh positif terhadap kinerja keuangan perusahaan, (4) struktur kepemilikan, ukuran perusahaan, dan CSR secara simultan berpengaruh positif terhadap kinerja keuangan perusahaan. Kata kunci: struktur kepemilikan, ukuran perusahaan, CSR, kinerja keuangan   ABSTRACT : This research aims to examine the effect of ownership structure, size of company and CSR to financial performance of manufacturing companies listed on the Indonesia Stock Exchange in 2016. The ownership structure is measured through managerial and institutional ownership structures, company size measured by assets, and CSR is measured by CSDI. For the dependent variable such as financial performance, is measured through ROA (return on asset). The purposive sampling technique are used in this research. The final number of samples is 110 companies from the total of 144 manufacturing companies listed on the Indonesia Stock Exchange in 2016. The method of analysis is using multiple regression analysis. The result of the research shows that (1) ownership structure have positive effect to company financial performance, (2) company size have positive effect to company financial performance, (3) CSR have positive effect to company financial performance, (4) ownership structure, company size, and CSR simultaneously have a positive effect on the company's financial performance.  Keywords: ownership structure, company size, CSR, financial performance
PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN, DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2016 Tamy Ali Januarty
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 3 No 2 (2019): Vol 3 No 2 Agustus 2019
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (580.93 KB) | DOI: 10.36555/jasa.v3i2.888

Abstract

ABSTRAK : Penelitian ini bertujuan untuk menguji pengaruh struktur kepemilikan, ukuran perusahaan, dan CSR terhadap kinerja keuangan perusahaan manufaktur yang terdaftar di BEI tahun 2016. Struktur kepemilikan diukur melalui struktur kepemilikan manajerial dan institusional, ukuran perusahaan diukur dengan ln asset, dan CSR diukur dengan CSDI. Untuk variabel dependen yaitu kinerja keuangan, diukur melalui ROA (return on asset). Teknik sampling yang digunakan adalah purposive sampling. Jumlah akhir sampel sebanyak 110 perusahaan dari 144 perusahaan manufaktur yang terdaftar di BEI periode 2016. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa (1) struktur kepemilikan berpengaruh positif terhadap kinerja keuangan perusahaan, (2) ukuran perusahaan berpengaruh positif terhadap kinerja keuangan perusahaan, (3) CSR berpengaruh positif terhadap kinerja keuangan perusahaan, (4) struktur kepemilikan, ukuran perusahaan, dan CSR secara simultan berpengaruh positif terhadap kinerja keuangan perusahaan. Kata kunci: struktur kepemilikan, ukuran perusahaan, CSR, kinerja keuangan ABSTRACT : This research aims to examine the effect of ownership structure, size of company and CSR to financial performance of manufacturing companies listed on the Indonesia Stock Exchange in 2016. The ownership structure is measured through managerial and institutional ownership structures, company size measured by assets, and CSR is measured by CSDI. For the dependent variable such as financial performance, is measured through ROA (return on asset). The purposive sampling technique are used in this research. The final number of samples is 110 companies from the total of 144 manufacturing companies listed on the Indonesia Stock Exchange in 2016. The method of analysis is using multiple regression analysis. The result of the research shows that (1) ownership structure have positive effect to company financial performance, (2) company size have positive effect to company financial performance, (3) CSR have positive effect to company financial performance, (4) ownership structure, company size, and CSR simultaneously have a positive effect on the company's financial performance. Keywords: ownership structure, company size, CSR, financial performance
The Influence of Total Quality Management (TQM) and Characteristics of Management Accountig Information Systems on Managerial Performance Tamy Ali Januarty; Siti Asyiah Sundari
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i2.2346

Abstract

Managerial performance is one of the things that can drive the success of a company's goals. There are several things that can affect and improve managerial performance including total quality management and management accounting information systems. The application of total quality management will help the managerial role to further improve its performance so that it can be carried out properly. In addition, the existence of an available management accounting information system will support the control and decision-making process of a manager. This study aims to determine the effect of total quality management and the characteristics of management accounting information systems on managerial performance at PT. So Good Food Jakarta Branch. Application of total quality management and management accounting information systems at PT. The So Good Food Jakarta Branch has been running and is well available, but there needs to be improvement so that the implementation of total quality management and management accounting information systems can run optimally. The method in this study was to conduct a questionnaire survey with an ordinal scale form to 40 respondents from PT. So Good Food Jakarta Branch, then data processing is carried out using SEM-PLS data analysis techniques and is designed with a quantitative approach to descriptive analysis and verification. The results of this study are expected to be a solution to problems related to managerial performance at PT. So Good Food Jakarta Branch. The results of this study prove that: (1) total quality management has an effect on managerial performance, (2) the characteristics of management accounting information systems have an effect on managerial performance
Upaya Meningkatkan Strategi Pengembangan Usaha Olbi Kreasi Januarty, Tamy Ali; Rahman, Melinda; Nurmansyah, Abdul Ahmad Hafidh
Jurnal Pengabdian Tri Bhakti Vol 4 No 1 (2022): Jurnal Pengabdian Tri Bhakti
Publisher : Lembaga Pengabdian kepada Masyarakat Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/tribhakti.v4i1.1981

Abstract

In the era of rapid development of digital technology as it is today, marketing activities and business book keeping can be done digitally. In preparing financial statements that have limitations in financial recording. We conduct training on how to increase sales with digital marketing and the use of the “buku kas” Application for Compiling Financial Statements via online zoom. The “buku kas” application is one of the bookkeeping applications available on Android and IOS. After implementing digital marketing, partners can reach more potential consumers. The 'buku kas' application has also succeeded in making partners prepare financial reports faster and easier.
Co-Authors Abdul Ahmad Hafidh Nurmansyah Melinda Rahman Nurmansyah, Abdul Ahmad Hafidh Rahman, Melinda Siti Asyiah Sundari