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All Journal Jurnal Pendidikan Jasmani Pendidikan Bahasa Inggris Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Kedokteran dan Kesehatan Jurnal Aplikasi Akuntansi Proceeding of National Conference on Accounting & Finance Didaktika Jurnal Ekonomi Perjuangan (JUMPER) Journal of International Conference Proceedings Innovative: Journal Of Social Science Research Jurnal Konseling Pendidikan Islam Al-Zayn: Jurnal Ilmu Sosial & Hukum
Intan Rahayu
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024 Purnama, Titik; Rahayu, Intan; Ratnasari Astuti, Dewi
JURNAL EKONOMI PERJUANGAN Vol. 7 No. 2 (2025): Jurnal Ekonomi Perjuangan (JUMPER) ( In Press)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v7i2.2326

Abstract

The purpose of this study is to determine how managerial and institutional ownership impact the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. In this study, 20 companies were selected as a purposive sample. Quantitative data were used. Secondary data were used as sources. Data collection used documentation and library research. Data analysis methods included hypothesis testing, multiple linear regression, and classical assumptions. All of these techniques were conducted using SPSS version 25. The study found that institutional ownership individually had a positive and significant effect on financial performance, while managerial ownership had a negative and significant effect. Both factors influenced overall financial performance. These findings support the assumptions of agency theory, where ownership mechanisms can reduce agency conflicts and improve the effectiveness of company management. These findings support the agency theory assumption, where ownership mechanisms can reduce agency conflicts and improve company management effectiveness. Keywords: Institutional Ownership, Managerial Ownership, Financial Performance, ROA, Agency Theory, Banking Companies. Keywords: Institutional Ownership, Managerial Ownership, Financial Performance, ROA, Agency Theory, Banking Companies
Penerapan Asas Kepastian Dalam Retribusi Parkir Liar : Perspektif Hukum Pajak Felixs Ade Santoso; Rahayu, Intan; Ardiyanto, Bagus Fajar
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.19037

Abstract

Penelitian ini membahas mengenai penerapan asas kepastianhukum terkait pengelolaan dalam retribusi parkir liar. Asas kepastian hukum menjamin setiap pungutan retribusidilaksanakan berdasarkan aturan perundang-undangan yang konkrit, dan adil, serta memberi perlindungan hukum untukmasyarakat. Namun, masih maraknya praktik parkir liar menunjukkan ketidakpastian hukum dan ketidaktertibanadministratif, seperti adanya pungutan tanpa karcis resmi, tarif yang sifatnya memaksa, dan juru parkir tidak resmi. Studi ini menggunakan metode yuridis normatif denganpendekatan secara kualitatif, serta mengkaji kesesuaianantara prinsip hukum pajak dengan praktik di lapangan. Penegakan asas kepastian hukum begitu penting untuk dapatmemaksimalkan pendapatan daerah, memberantas pungutanliar, dan terjaminnya keadilan. Penelitian inimerekomendasikan diwujudkannya kerjasama antaramasyarakat, pemerintah daerah, dan aparat penegak hukumdalam menciptakan sistem retribusi parkir secara adil, dan transparan melalui dibentuknya kebijakan yang menyesuaikan perkembangan zaman seperti halnyadigitalisasi parkir, sehingga dapat dilakukan pengawasansecara ketat terhadap setiap retribusi parkir.
PENDAMPINGAN PENENTUAN BIAYA PRODUKSI DAN HARGA JUAL PRODUK KERTAS DAUR ULANG PADA USAHA KREATIF SKALA MIKRO Rismayani, Gista; Fitriani Somantri, Yeni; Rahayu, Intan; Wati, Setyo; Nurmaya, Uney; Sri Azzahra, Osa; Fauziah, Silpa; Herlina, Wulan; Ernawati, Ernawati; Dwi Rizki, Erli
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i2.469-475

Abstract

Pengabdian ini bertujuan untuk memberikan teknologi tepat tuna perhitungan harga pokok produksi dalam menentukan harga jual produk daur ulang dengan  bahan baku kertas yang telah di daur ulang dengan menggunakan metode full costing dan job order costing. Selain itu, pemberian edukasi pada generasi Z milenial mahasiswa fakultas ekonomi dan bisnis untuk lebih mencintai lingkungan dengan berkreasi secara ramah lingkungan, sehingga menciptakan karakter yang cageur, bageur, pinter, bener, tur singer dengan penerapan akuntansi biaya dan akuntansi lingkungan.  Metode pelaksanaan pada pengabdian ini adalah mengklasifikasikan BBB, BTKL, dan BOP pada hasil pembuatan kertas daur ulang dan hasil produk kertas daur ulang untuk menentukan HPP. Tahapan selanjutnya adalah menentukan harga jual dengan margin yang diinginkan oleh mitra pengabdian serta membandingkannya dengan harga pasar.
PEMBERDAYAAN EKONOMI PEREMPUAN MELALUI PELATIHAN KEUANGAN PADA INDUSTRI RUMAHAN Pratiwi, Laras; Somantri, Yeni Fitriani; Rahayu, Intan
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2020): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v3i1.127-131

Abstract

The PPPA Ministry since 2016 has been implementing Women's Economic Empowerment activities through the development of Home Industry Actors (IRs). Home Industry (IR), which is a micro-scale industry, generally utilizes or produces products in the form of finished goods that provide added value and are done at home, specifically or even as part-time work (Kemenppa, 2018). One type of home industry that can be run by a housewife is production or trade on a small scale whose operational processes can be carried out at home both directly and virtually. Problems arise when financial management and bookkeeping processes are not going well. The purpose of this community service activity is to provide education to Home Industry players regarding financial management. This activity provides benefits for home industry players. The process of recording financials in an orderly manner can provide an overview of the company's financial condition and can consider in decision making. Community service activities are carried out through three stages. First is the preparation stage; the second is the implementation phase of the event, and the third is the evaluation phase. The results of this community service activity are the understanding of the financial records of home industry owners in the Al-Mahabbah Foundation environment, the home industry players have been able to record company finances based on the applicable financial statements.
Co-Authors Agusni Agusni Ardiyanto, Bagus Fajar Athalla Fikra Yazdaniar Bagus Fajar Ardiyanto Balqis Dewi Rahayu Chudari, Ima Ni'mah Dewi Ratnasari Astuti Dwi Rizki, Erli Ernawati Ernawati Faridha Nurhayati Fauziah, Silpa Felixs Ade Santoso Fitriani Somantri, Yeni Gista Rismayani Herlina, Wulan Lindi Kartika Dewi Mardalena, Eva Marianti, Lena Nanda, Ulfa Luthfia Neni Noviza Nudiya Syahidurrohim Nurmaya, Uney Pratiwi, Laras Purnama, Titik Rakha Salman Sanusi Putra Saida, Said Aandy Sri Azzahra, Osa Stephanus Louis Scaeva Tapiheru Unggul Pamekas wati, Setyo Yeni Fitriani Somantri Zalyanti, Ilma Alya