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FINANCIAL DISTRESS DI BUMN INDONESIA DAN FAKTOR-FAKTOR YANG MEMPENGARUHI INVESTASI, LEVERAGE DAN CASH FLOW OPERATION TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN BUMN Aries Widya Gunawan; Aminullah Assagaf; Nur Sayidah; Alvy Mulyaningtyas
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 3 No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.067 KB) | DOI: 10.24034/j25485024.y2019.v3.i2.4135

Abstract

This study aims to analyze the effect of managerial compensation, working capital, investment growth, and cash flow operations on financial distress in state-owned companies. This study uses several independent variables that empirically affect operating cash flow that has an impact on SOE financial distress. This study also uses financial indicators as control variables to limit the influence of factors or other variables outside the independent variable. The control variable used in this study is leverage. The researcher selected secondary data from 2014-2017 from a sample of 19 State-owned enterprises that received subsidies or equity participation from the government. The analytical method used is a statistical approach through the classical assumption test and linear regression model. The results of this study indicate that Working Capital and leverage have an influence on Financial Distress. Management Compensation, Investment Growth, and Cash Flow Operations have no influence on Financial Distress.  
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, DAN BUDAYA ETIS ORGANISASI TERHADAP KECURANGAN AKUNTANSI Awatif Awatif; Alvy Mulyaning Tyas
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 3 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v1i3.5433

Abstract

This research aimed to examine the influence of the Effectiveness of Internal Control, Compensation Suitability, and Organizational Ethical Culture on Accounting Fraud. This research used a quantitative approach with primary data resources obtained from distributing questionnaires to all PT. Haryono Tours & Travel Surabaya staffs. The sampling technique used in this study is non-probability sampling using a saturated sampling method involving 28 respondents. The research questionnaire used a Likert scale with five responses rated from 1 to 5. The data processing method used multi-regression analysis utilizing SPSS software version 25. The results of this study show that the effectiveness of the internal control variable has a significant negative effect on accounting fraud, while compensation suitability and the organizational ethical culture variables do not affect accounting fraud. Then the result of this study obtained that the effectiveness of internal control, compensation suitability, and the organizational ethical culture variables simultaneously have a significant effect on accounting fraud.
MENAIKKAN GENGSI PRODUK UKM BERBAHAN BAKU DAUN KELOR MELALUI REBRANDING DAN PEMASARAN ONLINE Mustika Winedar; Nur Sayidah; Alvy Mulyaning Tyas
 Jurnal Abdi Masyarakat Multidisiplin Vol. 1 No. 3 (2022): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v1i3.289

Abstract

 This community service program partners with SMEs producing Moringa leaf powder capsules who have problems with low sales levels and limited marketing reach. This community service activity aims to increase sales of Moringa leaf powder capsule products through rebranding strategies and the use of online marketing media. The rebranding strategy allows the product to be better known to the public from the name that the product bears. Meanwhile, product marketing through online media has several advantages, including unlimited marketing area coverage and low cost. The implementation of this community service activity is carried out using the Focus Group Discuss method in order to finalize the rebranding plan and online marketing strategy, which is followed by the mentoring method. The results of this activity were the creation of a new Moringga brand, new packaging designs, social media accounts as online marketing tools, obtaining P-IRT permits and distribution permits for herbal supplements from BPOM. By looking at the available market share which is still quite wide, and the availability of abundant raw materials, the implementation of rebranding strategies and online marketing can increase sales of Moringa leaf powder in capsule form, thereby increasing partner income. Keywords : Moringa, Branding, Marketing, Online
PENINGKATAN SKILL DAN DIGITAL MARKETING INDUSTRI MAKANAN PADA USAHA MIKRO “CAHAYA” PASURUAN Sri Utami Ady; Alvy Mulyaningtyas; Litafira Syahadiyanti; Fany Meyranda Putri; Mar'atus Sholikhah; Duvan Hermansyah Yudi Astono
Jurnal Abdi Insani Vol 10 No 3 (2023): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v10i3.1105

Abstract

The home industry is a household craft business with 1-4 workers. The home industry that was a partner in this PKM was the "CAHAYA" Micro Enterprise. The partner problems were: 1. Business management, which was still conventional, 2: finance, 3. Marketing was still minimal. The target to be achieved was that Partners could improve knowledge, skills, and quality of human resources, make financial reports, and use promotional tools through social media. to increase the knowledge and skills of partners to help improve the income of the "CAHAYA" Micro Business to increase its contribution to the family economy through training in business governance, finance, and digital marketing. PKM activities carried out include training, practice, and assistance in culinary business management, training in preparing financial reports according to accounting principles, training and assistance in using social media Instagram, WA business, and TikTok as well as FGD (Focus Group Discussion) with culinary entrepreneurs. The results of this service were increased knowledge and skills of partners in business governance, financial management, and the use of social media for promotions, as well as increased sales. Conclusion: This PKM activity has been able to improve Partners' knowledge and skills to increase their contribution to the family economy, becoming more independent, creative, and efficient MSMEs.