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Pengaruh Pelaksaaan Good Corporate Governance, Corporate Social Responsibility, kinerja keuangan terhadap nilai perusahan perusahaan food and beverages di Bursa Efek Indonesia selama periode 2009-2013 Richmayati, Maya
REKAMAN (Jurnal Riset Ekonomi Bidang Akuntansi dan Manajemen) Vol 2, No 2 (2018): November, Edisi II
Publisher : UP2M SEKOLAH TINGGI ILMU EKONOMI GALILEO

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Abstract

This research to identify the influence of good corporate governance (general meeting of shareholders, the board of independent commissioner, board of directors, audit committee), corporate social responsibility, financial performance (profitability ratio of net profit margin and return on investment) of the value of the company. This research uses secondary data from the 2009-2013 annual reports of public companies listed in Indonesia Stock Exchange. Research using 13 samples of food and beverages company. Through multiple linear regression analysis approach, the general meeting of shareholders, the board of independent commissioners, the board of directors have a negative and insignificant effect on the financial performance and corporate value. The audit committee has a positive and significant impact on firm value and does not have any impact on the financial performance. Financial performance is proxied by the net profit margin has no significant negative effect on firm value and financial performance is proxied by the return on investment has no significant positive effect on firm value.
BAKTI SOSIAL PADA PANTI ASUHAN USWATUN HASANAH Maya Richmayati; Dewi Permatasari; Fadli Luran
PUAN INDONESIA Vol. 3 No. 2 (2022): Jurnal Puan Indonesia Vol 3 No 2 Januari 2022
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.739 KB) | DOI: 10.37296/jpi.v3i2.68

Abstract

Kegiatan pengabdian ini dilakukan pada panti asuhan Uswatun Hasanah. Panti asuhan ini beralamat di Jl. Kampung Wale Melayu, Kelurahan Sei Binti, Kecamatan Batu Aji. Kegiatan yang dilakukan adalah berupa pembagian bahan pokok, melakukan pengajian bersama anak-anak panti, berbagi ilmu dan materi kepada anak panti. Kegiatan ini dilakukan dengan tujuan untuk memberikan bantuan kepada panti asuhan. Dikarenakan di tengah kondisi pandemic covid-19 ini, tentu akan berdampak secara ekonomi kepada semua kalangan masyarakat. Terlebih lagi panti asuhan, yang mana dalam pemenuhan kebutuhan tentu mendapat dukungan dana dari donator. Kegiatan pengabdian ini berlangsung dengan baik sehingga dapat memberikan manfaat kepada anak panti asuhan Uswatun Hasanah.
ANALISIS PENERAPAN TAX AMNESTY (PENGAMPUNAN PAJAK) TERHADAP RASIO PAJAK SECARA NASIONAL DAN SECARA REGIONAL (KABUPATEN DAN KOTA TANGERANG) Sapta Setia Darma; Zulva Sudarti; Maya Richmayati; Andi Hidayatul Fadlilah
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 2 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v5i2.472

Abstract

The research for the 2020/2021 academic year is aimed at the application of tax amnesty (tax forgiveness) to tax ratios nationally and at KPP Pratama Tangerang Timur, KPP Pratama Kosambi and KPP Pratama Tigaraksa (KPP Pratama in Tangerang Regency and Tangerang City). Tax Amnesty is a policy in the field of taxation set by the government with the approval of the House of Representatives, this policy provides forgiveness for mistakes that have been made by taxpayers in carrying out their tax obligations in the field of Income Tax (PPh), Value Added Tax of Goods and Services (PPN), and Luxury Goods Sales tax (PPnBM) until the 2015 Fiscal Year. The 2016 Tax Amnesty Policy, which among others aims to increase tax revenues and add to the taxation database, as well as an increase in the tax ratio, therefore, to see the results or impacts, it is necessary to assess or observe the condition of tax revenues, taxation databases and GDP (Domestic Product). Gross) before and after the effective period of the Tax Amnesty policy. This research aims to determine the growth of the tax ratio before and after the 2016 tax amnesty policy nationally and regionally and compare the results. This research method went through several stages, including collecting data on tax revenues and gross domestic product nationally in the period before and after the implementation of the 2016 tax amnesty policy and then calculating the tax ratio. Furthermore, the same steps are carried out regionally (East Tangerang KPP Pratama, Kosambi KPP Pratama and Tigaraksa KPP Pratama which are included in the Pratama KPP in Tangerang Regency and Tangerang City)). And then compare the results between national and regional to find out how the growth of the tax ratio both nationally and regionally after the tax amnesty policy
MEMBANGUN JIWA PEKA ( PRODUKTIF, EDUKATIF, KOOPERATIF DAN AKSI) DALAM MENDORONG PEMULIHAN MASA PANDEMI DI KOTA BATAM Maya Richmayati; Hendri Herman; Elminaliya Sandra
PUAN INDONESIA Vol. 4 No. 1 (2022): Jurnal Puan Indonesia Vol 4 No 1 Juli 2022
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v4i1.106

Abstract

The pandemic period is not completely over and there are more and more people who are economically disadvantaged and need help. There is a problem related to the distribution of necessities, where students cannot go directly to the field. Regarding the distribution of necessities, which is one of the sensitive issues, which is happening at this time in the Tanjung Uncang village. Some people promise cheap groceries, but they never come. Even though people have paid for it, people are afraid of it. The purpose of community service is to help people who have irregular incomes. The method used is social service by providing food packages to people in need .
EDUKASI MANAJEMEN KONFLIK KEUANGAN DALAM RUMAH TANGGA DAN KONFLIK LINGKUNGAN KERJA BAGI WANITA KARIR Maya Richmayati; Elminaliya Sandra; Nur Isra Laili; Sarmini; Ade Sarmini
PUAN INDONESIA Vol. 4 No. 2 (2023): Jurnal Puan Indonesia Vol 4 No 2 Januari 2023
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v4i2.123

Abstract

Women have potential that needs to be expended. Now many women work with variegated motives. It is not uncommon for working women to cause problems in themselves, their internal families, and their work environment. Many advantages are obtained if women work in addition to earning income, extensive relationships, and increased knowledge and skills. Women in the household serve as wives as well as mothers, of course, there will be problems if women have activities outside, this is where communication and delegation of tasks are important. The role of women in the family is also as a family accountant, who controls the planning and budget in her family so that her family's balance sheet can be maintained. Conflicts in the work environment are inevitable, caused by various factors, namely an uncomfortable organizational climate, toxic friends, high workload, and competition from fellow workmates. The purpose of this service activity is to provide knowledge and motivation so that women understand their role and also have strategies for unraveling problems whenever did happen. The method used is to expose directly to the participants according to the phenomena that occur. The result of this service activity is that the participants are enthusiastic in asking questions and understanding how the strategy should be done, because with a good strategy the goal of what is to be achieved can be achieved
PENGARUH HARGA, LOKASI DAN PROMOSI TERHADAP KEPUTUSAN TAMU MENGINAP DI HOTEL GOLDEN VIEW BATAM Amilia Santia; Maya Richmayati; Suyatni
Postgraduate Management Journal Vol. 2 No. 1 (2022): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.143 KB) | DOI: 10.36352/pmj.v2i1.420

Abstract

Permasalahan dan pembahasan tentang pengaruh harga, lokasi, dan promosi terhadap keputusan tamu menginap di Hotel Golden View Batam, maka kesimpulan yang dapat peneliti kemukakan yang mungkin dapat berguna sebagai bahan masukan dan pertimbangan untuk Hotel Golden View Batam. Berdasarkan hasil uji t : Untuk variable harga (X1) memperoleh nilai thitung> ttabel (5.631 > 1.664) dan nilai signifikan (0,000<0,05) artinya Hi diterima bahwa variabel harga berpengaruh signifikan terhadap keputusan tamu. Berdasarkan hasil uji t : Untuk variable lokasi (X2) memperoleh nilai thitung> ttabel (8.041 > 1.664) dan nilai signifikan (0,000<0,05) artinya Hi diterima bahwa variabel lokasi berpengaruh signifikan terhadap keputusan tamu. Berdasarkan hasil uji t : Untuk variable promosi (X3) memperoleh nilai thitung> ttabel (8.547 > 1.664) dan nilai signifikan (0,000<0,05) artinya Hi diterima bahwa variabel promosi berpengaruh signifikan terhadap keputusan tamu. Berdasarkan hasil uji Regresi Berganda : Koefisien regresi variabel harga (X1) sebesar 0,141, Koefisien regresi variabel lokasi (X2) sebesar 0,404, Koefisien regresi variable promosi (X3) sebesar 0,370
Analisis Tingkat Laba Pada BPR Indobaru Finasia Periode 2018-2019 Maya Richmayati; Muhamad Sapuan; Fielta Mecheline Alveria
Realible Accounting Journal Vol. 1 No. 1 (2021): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.272 KB) | DOI: 10.36352/raj.v1i1.151

Abstract

Laba dapat menjadi salah satu indikator dalam mengetahui kondisi keuangan dan kinerja keuangan dari suatu perusahaan. Besarnya laba yang diperoleh dalam suatu periode dapat dilihat di laporan keuangan perusahaan tersebut. Laporan keuangan menyajikan laporan seperti laporan laba rugi, laporan perubahan ekuitas, laporan neraca, laporan arus kas, dan catatan dari laporan keuangan. Informasi yang tercantum dalam laporan keuangan dapat membantu pemakai laporan keuangan dalam proses pengambilan keputusan demi kemajuan perusahaan. Jika kembali kepada titik awal bahwa laba merupakan hal yang penting bagi perusahaan, maka secara otomatis kenaikan dan penurunan laba juga menjadi salah satu hal yang sangat diperhatikan perusahaan, terutama pihak manajemen keuangan, direksi dan pemegang saham. Tingkat kenaikan dan penurunan dari laba tersebut harus dapat di analisis agar kinerja dari perusahaan dapat terukur dengan baik. Ada beberapa cara dalam menganalisis tingkat laba. Salah satunya dengan menggunakan rasio keuangan. Dalam hal ini untuk menilai tingkat laba, maka rasio keuangan yang digunakan adalah rasio profitabilitas. Rasio profitabilitas sering digunakan sebagai indikator dalam menilai bagaimana tingkat laba dari suatu perusahaan. Ada beberapa rasio profitabilitas yang dapat digunakan. Beberapa diantaranya adalah rasio dengan menggunakan rumus Net Profit Margin (NPM), Return On Asset (ROA), dan Return On Equity (ROE).
SOSIALIASI LITERASI DIGITAL FINANCE PADA ACARA WEBINAR GORESAN PENA WANITA VOLUME SEMBILAN: Socialization of Digital Finance Literacy at the Webinar Event of Goresan Pena Wanita Volume Nine Muhamad Rahmat; Maya Richmayati; Elminaliya Sandra; Nur Isra Laili; Sarmini Sarmini
PUAN INDONESIA Vol. 5 No. 1 (2023): Jurnal Puan Indonesia Vol 5 No 1 Juli 2023
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v5i1.156

Abstract

            E-commerce and Financial technology make it easy. Digitalization activity No only machine progress economy but also a factor most importantly starting change positively. Fintech payments must Keep going innovative Because high benefits and convenience _ For make difference implementation management of Indonesian state finances. Startups are divided two type namely e-commerce and financial technology (FinTech). Online Shop is a company give selling platform facilities to buy online, FinTech focuses on companies that use modern technology for innovate in the field service finance. Online shopping and FinTech work in a manner synergistic One each other, where online shopping provides a platform for sell buy, meanwhile FinTech presence supports the selling process buy so that can be accepted by society broad. financial technology in the current era This must become part from life No something to be avoided Because the benefits Lots once and a weakness too of course there, of activity This expected result open horizon society and student’s importance follow technology. FinTech is useful for society, country and players. For consumer the benefits are get more service _ well, more choice _ a lot and the price is more cheap. FinTech is also useful for player i.e. simplify _ chain transaction, pressing cost operational and capital costs, and freeze channel information. Whereas for the country the benefits of fintech are push transmission policy economy, increase speed money circulation so increase economy society and drive the national strategy finance.
Analysis Of Profitability, Funding Decisions, Company Size And Capital Structure On The Financial Performance Of p Companies Listed On The Indonesian Stock Exchange Siti Aminah; Septa Diana Nabella; Dewi Permata Sari; Andi Hidayatul Fadlilah; Ita Mustika; Maya Richmayati
International Journal of Economics, Business and Innovation Research Vol. 3 No. 03 (2024): May, International Journal of Economics, Business and Innovation Research (IJE
Publisher : Cita konsultindo

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Abstract

This research aims to analyze and test profitability, funding decisions, company size and capital structure on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2022. The methodology in this research is to use relevant data. This research was conducted using secondary data and data collection techniques with financial report analysis, in the form of annual reports published via the internet via the site www.idx.co.id. Using SPSS to assess the financial performance of manufacturing companies. The research results show that partially company size has a significant effect on 0.025 ≤ 0.05 financial performance, profitability has no significant effect on financial performance, funding decisions and capital structure have no significant effect on financial performance. This research is very important to achieve good financial management in increasing profitability, funding decisions, company size, and capital structure in its financial strategy to achieve optimal financial performance.
Pengaruh Audit Internal dan Good Corporate Governance Terhadap Kinerja Keuangan Perbankan Syariah Indonesia Nur Isra Laili; Maya Richmayati; Elminaliya Sandra
eCo-Buss Vol. 7 No. 1 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i1.1525

Abstract

This research aims to analyze the effects of internal auditing and effective corporate governance on the financial performance of Islamic banks in Indonesia. The study utilized financial data from the annual reports of Islamic banks registered with the Financial Services Authority (OJK) from 2019 to 2021. Employing purposive sampling, the study gathered data from 33 observations. The analysis was conducted using multiple regression to test the research hypotheses. The results demonstrate that internal audit activities, combined with governance structures including the board of directors, the audit committee, and the Sharia supervisory board, significantly influence the banks' return on assets (ROA). In particular, the internal audit functions and the board of directors were found to have a notable impact on the financial outcomes. However, the audit committee and the Sharia supervisory board did not exhibit a statistically significant effect. Correlation analyses further indicate significant relationships between return on equity and the examined variables: internal audit (X1), board of directors (X2), audit committee (X3), and Sharia supervisory board (X4). The model's coefficient of determination (R²) is 0.328, suggesting it accounts for 32.8% of the variance in financial performance, with the remainder influenced by unexamined factors.