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All Journal Fokus Bisnis Pro Bisnis Monex: Journal of Accounting Research Jurnal Ilmiah Universitas Batanghari Jambi Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal Analisis Bisnis Ekonomi J-MAS (Jurnal Manajemen dan Sains) EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Ilmiah Akuntansi dan Keuangan JBIMA (Jurnal Bisnis dan Manajemen) Jurnal Ekonomi Dan Bisnis Parameter Majalah Ilmiah Manajemen dan Bisnis Jurnal Abdi Masyarakat Indonesia Jurnal Pengabdian Multidisiplin Eduvest - Journal of Universal Studies Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Sinergi Abdimas: Jurnal Pengabdian Masyarakat Goodwood Akuntansi dan Auditing Reviu WIKUACITYA: Jurnal Pengabdian Kepada Masyarakat Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Isnaeni Rokhayati
Fakultas Ekonomika Dan Bisnis Universitas Wijayakusuma Purwokerto
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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BAGAIMANA MENGUKUR NILAI PERUSAHAAN DARI FAKTOR INTERNAL PERUSAHAAN? STUDI EMPIRIS PADA PERUSAHAAN OTOMOTIF DI BEI Isnaeni Rokhayati; Endang Sri Wahyuningsih; Sofyan Anang Kurniawan
Monex: Journal of Accounting Research Vol 10, No 2 (2021)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v10i2.2472

Abstract

Penelitian bertujuan untuk mengetahui tingkat signifikansi pengaruh profitabilitas, leverage dan likuiditas terhadap nilai perusahaan pada perusahaan otomotif yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2011-2018. Hipotesis yang diajukan dalam penelitian ini adalah pertama, profitabilitas mempunyai pengaruh positif dan signifikan terhadap nilai perusahaan pada perusahaan otomotif yang terdaftar di BEI tahun 2011-2018. Kedua, leverage mempunyai pengaruh positif dan signifikan terhadap nilai perusahaan pada perusahaan otomotif yang terdaftar di BEI tahun 2011-2018. Ketiga, likuiditas mempunyai pengaruh positif dan signifikan terhadap nilai perusahaan pada perusahaan otomotif yang terdaftar di BEI tahun 2011-2018.Metode analisis data yang digunakan adalah analisis regresi data panel dengan program Eviews. Berdasarkan hasil analisis data menunjukkan bahwa tingkat profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan dengan nilai signifikansi 0,0001. Variabel leverage berpengaruh positif signifikan terhadap nilai perusahaan dengan tingkat signifikansi 0,0330. Dan tingkat likuiditas berpengaruh positif signifikan dengan tingkat signifikansi 0,0140. Nilai adjusted R2 sebesar 0,190485 dapat diartikan bahwa kontribusi seluruh variabel independen dalam menjelaskan variabel dependen sebesar 19,05%.Penelitian ini dapat memberikan kontribusi dalam pengembangan teori atau menambah wawasan tentang manajemen keuangan pada perusahaan otomotif. Perusahaan harus mampu menghasilkan profit secara stabil pada setiap periodenya agar calon investor tertarik untuk investasi ke perusahaan tersebut. Perusahaan harus mampu mengalokasikan dana hutang dengan baik sehingga kepercayaan stakeholder juga akan meningkat. Perusahaan harus mampu mengelola hutang jangka pendek dengan baik untuk memberikan rasa percaya kepada para investor untuk membeli saham dan berinvestasi pada perusahaan. 
ANALISIS RASIO INETERNAL PERUSAHAAN YANG BERPENGARUH TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR PERBANKAN KONVENSIONAL Isnaeni Rokhayati
Monex: Journal of Accounting Research Vol 9, No 2 (2020)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v9i2.1981

Abstract

The bank's financial performance can be assessed from several indicators, one of the main indicators used as the basis for the assessment is the bank's financial statements. Based on the financial statements, a number of financial ratios can be calculated which are commonly used as a basis for assessing the soundness of a bank. Financial ratios are the results of calculations of bank financial data, which are used to explain the relationship between financial data. Financial ratios that can measure financial performance, can be referred to as internal ratios. The purpose of this study was to determine the effect of Net Interest Margin (NIM), Net Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR) on Return on Assets (ROA). The study uses quantitative methods by taking samples of conventional commercial banking companies listed on the Indonesia Stock Exchange from 2016 to 2018. The sampling technique in this study was purposive sampling with a sample of 19 banking companies. Data analysis techniques used descriptive analysis with panel data regression models using eviews 10. The results showed that the Net Interest Margin (NIM) had a significant positive effect on Return On Assets (ROA), so that banking companies had to keep NIM at a high ratio by maintaining loan asset quality and operating expense efficiency; Non Performing Loans (NPLs) have a significant negative effect on profitability (ROA), so as to increase Return On Assets (ROA) banking companies must keep their Net Performing Loans (NPLs) at a low ratio by suppressing the existence of problem loans through loan restructuring; Loan To Deposit Ratio (LDR) has no effect on Return On Assets (ROA), so that banking companies must increase lending so that profits from loan interest obtained will increase, but lending must be done prudentially and compliance so as not to cause non-performing loans; and Capital Adequacy Ratio (CAR) has no effect on profitability (ROA), so banks must improve efficiency and reduce problem financing.
Konsep Dynamic Capital Structure Adjustment Model (DCSA) sebagai Penentu Pengambilan Keputusan Struktur Modal pada UMKM Isnaeni Rokhayati
JBIMA (Jurnal Bisnis dan Manajemen) Vol 6 No 1 (2018): JBIMA (Jurnal Bisnis dan Manajemen)
Publisher : Universitas Peradaban

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

Abstract

This research seeks to test the dynamic capital structure model in Micro Small and Medium Enterprises (MSMEs) in Banyumas Regency. The data used are panel data from MSMEs in Banyumas Regency from 2015 to 2017. This research uses dynamic model, which is different from the static model because this dynamic model incorporates adjustment rate parameter on leverage. Adjustment speed to targeted leverage is characterized as an activity to balance leverage at the targeted level. In a dynamic perspective, the leverage observed at a time may not be the same as the targeted leverage. Leverage targeted by these MSMEs will be determined and estimated. This study uses prediction of debt ratio as optimal leverage or targeted leverage. Targeted leverage changes from time to time due to changes in internal and external factors of MSMEs. This targeted leverage depends on the characteristics of MSMEs and macroeconomic conditions. Company's financial performance can be known from the optimal use of the capital structure. Capital structure theory such as pecking order theory and trade-off theory is widely used to determine funding policy in its capital structure. The development of trade-off theory and pecking order theory is to solve the problem of the capital structure into a model of the dynamic capital structure. The purpose of this paper is to explain the existence of adjustment model to the time of continuous leverage usage in capital structure at MSMEs which is development of dynamical capital structure theory that is dynamic capital structure adjustment model (DCSA) a new concept to solve funding problem at MSMEs, and using characteristic variable company in the form of profitability, assets structure, size, growth and liquidity as determinant factor of optimal capital structure at MSMEs. Previous research has been done in large companies, and still little done to MSMEs, so this research will test the structure of capital structure at MSMEs. The descriptive statistic research will be conducted by regression analysis. The sampling method used purposive sampling technique where the object of research is MSME which has financial report in last three years, data in the form of primary data from financial report of MSMEs. With the new concept of dynamic capital structure adjustment model (DCSA) is expected to determine the optimal capital structure with the level of adjustment (speed of adjustment) on leverage targeted at MSMEs.
Capital Structure Conditions Affected by Company Internal Factors: a Case Study of Non-Cyclicals Consumer Companies on Indonesian Stock Exchange Isnaeni Rokhayati; Nirmala Nirmala; Wisnia Trias Oktaviani
J-MAS (Jurnal Manajemen dan Sains) Vol 6, No 2 (2021): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v6i2.276

Abstract

The purpose of this research is to find out how the variables of firm size, asset structure, profitability, liquidity, and sales growth influence the capital structure of non-cyclical consumer companies listed on the Indonesia Stock Exchange. The population in this study was 55 non-cyclical consumer companies listed on the Indonesia Stock Exchange in 2015 - 2019, while for the method of determining the sample in this study using a purposive sampling technique, as many as 25 companies. The analytical technique used is multiple linear regression analysis with panel data using the Eviews 9 program. The results show that the variables of firm size, asset structure, profitability, liquidity and sales growth have a negative and significant effect on capital structure. These results indicate that the variables of firm size, asset structure, level of profitability, liquidity and sales growth have increased, it will cause the level of the company's capital structure to decrease. Contribution to this research is expected that the company can increase company size, asset structure, profitability, liquidity and sales growth so that the use of debt in the company's capital structure decreases. This study only examines five independent variables, namely firm size, asset structure, profitability, liquidity, and sales growth. This study focuses only on examining Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX). Future research is expected to be able to add other variables that affect the capital structure by using company external variables such as taxes, economic conditions, interest rates with research objects in other companies, as well as with a longer research period so that the results obtained can be generalized.
Analisis Karakteristik Perusahaan Terhadap Kebijakan Dividen pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar Di BEI Isnaeni Rokhayati; Harsuti Harsuti; Devi Puji Lestari
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 10 No 1 (2021): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v10i1.595

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh karaktersitik perusahaan berupa variabel likuiditas, profitabilitas, dan ukuran perusahaan terhadap kebijakan dividen pada perusahaan manufaktur di industri dasar dan sektor kimia yang terdaftar di Bursa Efek Indonesia. Penelitian merupakan penelitian kuantitatif yang menggunakan data sekunder. Sampel dalam penelitian sebanyak 15 perusahaan yang dipilih dengan metode purposive sampling. Metode analisis data menggunakan analisis regresi linier berganda. Hasil analisis menunjukan bahwa karakteristik perusahaan dapat mempengaruhi kebijakan deviden perusahaan. Variabel profitabilitas dan ukuran perusahaan dapat memengaruhi kebijakan deviden, sedangkan variabel likuiditas tidak memliki pengaruh. Diharapkan dengan mengetahi faktor apa saja yang mempengaruhi kebijkan dividen, perusahaan akan lebih mengutamakan kinerja perusahaan terkait dengan peningkatan keuntungan perusahaan dan ukuran perusahaan.
Ilmu Manajemen sebagai Bekal untuk Mendirikan Bisnis Mandiri yang Sukses bagi Pemilik Usaha Kecil di Kecamatan Wangon Kabupaten Banyumas Isnaeni Rokhayati; Agus Prabawa; Sully Kemala Octisari; Tri Esti Masita; Mayla Surveyandini
Jurnal Abdi Masyarakat Indonesia Vol 2 No 4 (2022): JAMSI - Juli 2022
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.389

Abstract

Pengabdian kepada massyarakat ini dilakukan untuk memberikan pemahaman dan penerapan Ilmu manajemen dalam pengelolaan usaha kecil. Ilmu manajemen merupakan sebuah ilmu yang sangat penting untuk diterapkan dalam pengelolaan organisasi, pengelolaan kegiatan usaha dan pengelolaan ekonomi rumah tangga. Untuk itu dirasa sangat perlu memberikan pengetahuan dan ketrampilan bagi masyarakat tentang ilmu ekonomi khususnya ilmu manajemen. Kegiatan penyuluhan akan dilakukan dengan sasaran ibi-ibu PKK yang ada di Desa Wangon Kecamatan Wangon Kabupten Banyumas, dengan harapan mereka mampu dan bisa mengelola kegiatan usahanya dengan melakukan serta menerapkan ilmu manajemen dengan baik. Tujuan penyuluhan tentang ilmu ekonomi adalah bahwa mereka mampu menata kegiatan mereka dan mendapatkan peningkatan kesejahteraan secara menyeluruh. Pengabdian masyarakat ini dilakukan menggunakan metode ceramah dengan memberikan pemaparan matei untuk memberikan pemahaman tentang ilmu manajemen yang dapat digunakan sebagai dasar dalam mendirikan bisnis yang sukses. Serta melakukan aplikasi dari ilmu manajmeen dalam pengelolaan usaha kecil. Hasil pelaksanaan pengabdian masyarakat memberikan dasar pengetahuan bagi semua kalangan masyarakat umumnya dan khususnya ibu- ibu PKK di Desa Wangon Kecamatan Wangon Kabupaten Banyumas kan lebih mengerti dan memahami tentang ilmu manajemen, dan dapat menerapkan dalam pengelolaan usah kecil masyarakat.
Sistem Manajemen Keuangan sebagai Strategi Penguatan UMKM Masyarakat di Desa Kutaliman Kecamatan Kedungbanteng Kabupaten Banyumas Isnaeni Rokhayati; Harsuti Harsuti; Ratna Pujiasuti; Sodik Dwi Purnomo; Bagus Adhitya; Krisnhoe Sukma Danuta
Jurnal Abdi Masyarakat Indonesia Vol 2 No 4 (2022): JAMSI - Juli 2022
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.395

Abstract

Kegiatan penyuluhan kepada masyarakat sangat diperlukan guna menambah ilmu pengetahuan, wawasan, pengalaman dan ketrampilan manajerial masyarakat pada umumnya. Ilmu manajemen merupakan sebuah ilmu yang sangat penting untuk diterapkan dalam pengelolaan organisasi, pengelolaan kegiatan usaha atau usaha mikro kecil dan menengah dan pengelolaan ekonomi rumah tangga masyarakat pedesaan. Untuk itu dirasa sangat perlu memberikan pengetahuan dan ketrampilan bagi masyarakat tentang ilmu ekonomi khususnya ilmu manajemen keuangan. Tujuan penyuluhan kepada masyarakat ini adalah untuk meningkatkan pengetahuan tentang Ilmu Manajemen keuangan yang digunakan untuk mengelola kegiatan usaha Keluarga atau pemilik usaha UMKM, khususnya diperuntukkan bagi ibu-ibu PKK yang memiliki usaha di Desa Kutaliman, Kecamatan Kedungbanteng, sehingga diharapkan dapat membantu dalam mengatur kesejahteraan keluarga. Metode yang dilakukan antara lain memberikan informasi serta penyuluhan tentang manajemen keuangan bagaimana melakukan pengelolaan bisnis atau UMKM dengan cara melakukan pengelolaan kas, pemisahan keuangan keluarga dengan keuangan usaha, serta berusaha melakukan pengembangan usaha dan inovasi produk. Diharapkan masyarakat desa dapat memahami dan mengetahui strategi yang dapat memberikan motivasi untuk tetap bertahan dan kelangsungan hidup usaha menjadi terjamin. Sehingga dengan kegiatan usaha yang semakin berkembeng masyarakat secara umum dapat meningkatkan kesejahteraan dan taraf hidupnya.
PENGUKURAN NILAI PERUSAHAAN DENGAN VARIABEL INTERN PERUSAHAAN PADA PERUSAHAAN SEKTOR INDUSTRI DI BURSA EFEK JAKARTA Nina Agustina Rahmawati; Kundaru Hadiyato; Isnaeni Rokhayati
Majalah Imiah Manajemen & Bisnis Vol 14 No 1 (2017): Majalah Ilmiah Manajemen & Bisnis
Publisher : FEB UNWIKU PURWOKERTO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (855.664 KB)

Abstract

This study is performed to examine the effect of Profitability, Dividend Policy, Firm Size, and Capital Structuretoward firm value in companies that is listed in Indonesian Stock Exchange over period 2011-2015. The population of this research is 37 company that listed in Indonesian Stock Exchange period 2011-2015. Sampling technique used here is purposive sampling on criterion (1) the company that represents their financial report per 2012-2014, (2) the company that have profit period 2011-2015 and (3) the company that continually share their dividend period 2011-2015. The data is obtained based on Indonesian Stock Exchange publication. It is gained sample amount of 12 companies from 37 companies those are listed in Indonesian Stock Exchange. The analysis technique used here is multiple regression with hypothesis test using t-statistic to examine partial regression coefficient and F-statistic to examine the mean of mutual effect with level of significance 5%. This research results show that simultaneouslyprofitability, dividend policy, firm size, and capital structure together influential on firm value .Partially profitability and dividend policy gives significantly positive effect on firm value, capital structure give significantly negative effect on firm value, and firm size give negative effect but not statistically significant. We suggest for management company in Indonesian Stock Exchange should be pay attention on profitability, dividend policy, and capital structure that gives significant effect in order to increase firm
PENGUKURAN KINERJA UMKM MELALUI FAKTOR INTERNAL DAN FAKTOR EKSTERNAL : STUDI KASUS PADA UMKM GULA KELAPA DI KABUPATEN BANYUMAS Isnaeni Rokhayati; Herwiek Diyah Lestari
Majalah Imiah Manajemen & Bisnis Vol 13 No 2 (2016): Majalah Ilmiah Manajemen & Bisnis
Publisher : FEB UNWIKU PURWOKERTO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (122.564 KB)

Abstract

The purpose of this study is measuring the performance of Micro, Small and Medium Enterprises (SMEs) views of factors and Internal external factors. Internal factors such as human resources, finance, production and marketing. While external factors can be seen from the technology, government policy, social economy and the role of institutions. Performance of SMEs can be seen from the various growth occurring in SMEs as sales growth, capital growth, employment growth, profit growth, and the growth of the market. This research is a survey directly to the respondent by means of direct interviews and questionnaires. Samples were obtained as many as 160 respondents coconut sugar SME owners across Banyumas district. Analysis of experimental data was analyzed with descriptive statistics and srutuctural equation modeling (SEM) using AMOS 4.01 program and SPSS for windows. By knowing the performance of SMEs is expected to increase the welfare of the owners of SMEs and SMEs can develop their business and be able to compete in today's global marketplace.
PERKEMBANGAN TEORI MANAJEMEN DARI PEMIKIRAN SCIENTIFIC MANAGEMENT HINGGA ERA MODERN SUATU TINJAUAN PUSTAKA Isnaeni Rokhayati
Jurnal Ekonomi Dan Bisnis Vol 15, No 2 (2014): Jurnal Ekonomi Dan Bisnis September 2014
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (867.369 KB) | DOI: 10.31941/jebi.v15i2.227

Abstract

This paper is a review of the literature or a summary of a variety of management science movement of thought  that  emerged  from  the  era  of  the  industrial  revolution,  namely  scientific  management  to today's  modern  era.  The  method  used  in  this  paper  is  a  review  of  the  literature  or  literature  review  with  management  science  thinking.  In  this  study  the  movement  of  thought  in  management  science can be grouped into five areas of thought or theory. This is the fifth thought Scientific Management Theory,  Administrative  Management  Theory,  Behavioral  Management  Theory,  Quantitative Management Theory, and Modern Management Theory. Of its development in the modern era in the management  science    can  also  be  divided  into  three  approaches,  namely  Contingency  approuch (situation  approach),  System  approuch,  and  Dynamic  Engagement  approuch.  The  movement  of thought presented by the emergence of the idea that first appeared and followed another  movement, although in the era of an emerging movement of thought could have another thought. The results of the  study  and  review  of  the  literature  review  of  the  literature  shows  that  the  development  of management  thinking  starts  from  the  idea  of  the  technical  and  productivity  in  manufacturing  and developing the ideas associated with nature and human behavior and the relationship between man and  sisitem  organization.  In  this  paper  the  study  also  found  an  underdeveloped  thoughts  on  the development of business management issues, the management of marketing, financial management, and strategic management.  Keywords  :  development,  Scientific  management  ,  modern  management,  contingency  approach, system approach, dynamic approach to engagement.
Co-Authors Adhitya, Bagus Ady - Achadi Ady Achadi Ady Achady Agus Prabawa Amin Budiastuti Andhi Johan Suzana Anggi Yulia Indriawati Anisa Rahmawati Brian Jordi Bagaskara Cahyaningtyas Ria Uripi Cahyo, Heru Carla Selvianandia Alam Devi Puji Lestari Dewi Ratna Sari Diah Retnowati Dian S. P. Koesoemasari Dian Safitri P Koesoemasari Dwi Iroah edi sumantri Eka Prasasti Nur Rahmani Endang Sri Wahyuningsih, Endang Sri Hari Winarto harsuti Harsuti Harsuti Harsuti, Harsuti Heri Cahyo Heri Setiawan Hery Winarsih Hidayah Dwiyanti Irvan Fajar Satria kencana, heris Koesoemasari, Dian S.P. Koesoemasari, Dian Safitri Pantja Krisnhoe Sukma Danuta Kundaru Hadiyato Lestari, Herwiek Diyah Maemunah Muntahanah, Siti Ni'mah, Hidayatun Nina Agustina Rahmawati Nirmala Nirmala Nirmala Nirmala Nugraha, Ginanjar Adi Octisari, Sully Kemala Oti Kusumaningsih Pamuji, Ikhlas Agung Pujiastuti, Ratna Purnomo, Sodik Dwi Putri, Galih Mutiara Ratna Puji Astuti Ratna Pujiastuti Ratna Pujiasuti Ratnasari Handayani Satria, Irvan Fajar Sofyan Anang Kurniawan Surveyandini, Mayla Tjahjani Mudijaningsih Tri Esti Masita Tri Watiningsih, Tri Untung Pamuji Winda Rosadi Wisnia Trias Oktaviani