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<![CDATA[Analisis Pengungkapan Modal Intelektual ]]>
<![CDATA[Marfungatun Rahma]]>;
<![CDATA[Minadi Wijaya]]>;
<![CDATA[Tunggul Priyatama]]>
<![CDATA[ Jurnal Ilmiah Universitas Batanghari Jambi Vol 21, No 3 (2021): Oktober ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/jiubj.v21i3.1663
<![CDATA[This study aims to analyze the effect of firm size, profitability, and leverage on intellectual capital disclosure in property and real estate companies listed on the IDX for the 2017-2019 period. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange in 2017 - 2019. The sample used is 37 property and real estate companies with observations for three years totaling 111 units of analysis. The analytical method used is the multiple regression method. The results of this study indicate that firm size has a significant positive effect on intellectual capital disclosure, while profitability and leverage have no significant effect on intellectual capital disclosure.]]>
<![CDATA[Pendekatan Regresi Logistik Pada Perataan Laba ]]>
<![CDATA[Sully Kemala Octisari]]>;
<![CDATA[Minadi Wijaya]]>;
<![CDATA[Aisyah Ayu Baroroh]]>
<![CDATA[ Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12, No 1 (2021): Mei ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/eksis.v12i1.236
<![CDATA[Earnings management is one of the management actions for engineering company performance. The act of engineering profit can be said to be legal by some parties. There are many ways to do earnings management, one of which is income smoothing. This researcher aims to analyze the profitability of income smoothing in the metal industry and the like in 2011-2018. In this study using logistic regression using a dummy. The results of this study indicate that profitability and firm size do not have a significant effect on income smoothing, while financial leverage has a significant effect on income smoothing. The implication of this research is that 1) the company's efforts to attract investors do not have to focus only on profitability and company size 2) the company must pay attention to the ratio between the company's liabilities and the company's assets.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Kinerja Reksa Dana Saham Di Indonesia ]]>
<![CDATA[Minadi Wijaya]]>;
<![CDATA[Tunggul Priyatama]]>
<![CDATA[ Majalah Imiah Manajemen & Bisnis Vol 19 No 1 (2022): Majalah Ilmiah Manajemen & Bisnis (MIMB) ]]>
Publisher : <![CDATA[FEB UNWIKU PURWOKERTO ]]>
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DOI: 10.55303/mimb.v19i1.144
<![CDATA[Mutual Fund performance is the main consideration for investors in determining their investment decisions. The performance of Equity Funds is influenced by many determinants of whether a mutual fund performs well or is poor. This study aims to determine the effect of Fund Size, Fund Age and Past Performance on Equity Mutual Fund Performance calculated by the Sharpe method. The sample of this research is 45 Equity Mutual Fund Products with the research period 2018-2020. The sampling technique was carried out by purposive sampling with various sampling criteria. The analysis method used is panel data regression analysis. The results of this study indicate that the Fund Size variable has no positive and insignificant effect on the performance of Equity Funds, the Fund Age variable has a positive and significant effect on the performance of Equity Funds, and the Past Performance variable has a negative and significant effect on the performance of Equity Funds. Meanwhile, the variables of Fund Size, Fund Age and Past Performance simultaneously have a positive and significant effect on the performance of Equity Funds.]]>
<![CDATA[Financial Technology: Sebagai Salah Satu Alternatif Media Transaksi Pembayaran pada UMKM Aneka Peyek Al Rumi di Desa Banjarparakan Kecamatan Rawalo, Banyumas ]]>
<![CDATA[Minadi Wijaya]]>;
<![CDATA[Edi Sumantri]]>;
<![CDATA[Heris Kencana]]>;
<![CDATA[Endang Sri Wahyuningsih]]>;
<![CDATA[Arinastuti Arinastuti]]>;
<![CDATA[Sri Sundari]]>
<![CDATA[ Jurnal Abdi Masyarakat Indonesia Vol 2 No 4 (2022): JAMSI - Juli 2022 ]]>
Publisher : <![CDATA[CV Firmos ]]>
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DOI: 10.54082/jamsi.390
<![CDATA[UMKM mempunyai peranan yang sangat penting dalam meningkatkan perekonomian Indonesia. Pada era digital saat ini UMKM sangat terbantu dari sisi pemasaran. Hadirnya e-commerce dan media sosial membuat produk atau jasa UMKM menjadi go nasional. Namun meningkatnya minat konsumen untuk membeli produk dan jasa dari UMKM tidak dibarengi dengan meningkatknya fasilitas permodalan, dan fasilitas bertransaksi yang mudah untuk UMKM. Kendala UMKM adalah kemampuan untuk menyerap pengetahuan mengenai teknologi dan rendahnya SDM sebagian UMKM di indonesia. Kendala ini merupakan permasalahan yang bisa diatasi dengan cara melakukan penyuluhan dan pendampingan. Pendampingan kami lakukan pada salah satu UMKM Al Rumi di desa Banjarparakan Rawalo Kabupaten Banyumas yang bertujuan untuk meningkatkan kualitas dan kuantitas usaha tersebut. Usaha tersebut sudah cukup baik dan berjalan dengan lancar namun kami melihat mempunyai potensi yang bisa di tingkatkan secara skala bisnisnya. Kendala yang dihadapi adalah permodalan serta lalu lintas pembayaran yang masih tradisional. kami lakukan pendampingan dengan memperkenalkan dengan financial technologi agar mendapatkan suntikan modal dan lalu lintas pembayaran yang mudah dan aman. Setelah melakukan pendampingan UMKM tersebut sudah mulai dapat memahami pentingnya kecanggihan technologi untuk meningkatkan skala bisnis usaha mereka walaupun belum semua tujuan kami tim pengabdian tercapai. Meskipun belum tercapai 100% kami masih melakukan pendampingan secara berkala.]]>
<![CDATA[PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN ]]>
<![CDATA[Krisnhoe Sukma Danuta]]>;
<![CDATA[Minadi Wijaya]]>
<![CDATA[ Majalah Imiah Manajemen & Bisnis Vol 17 No 1 (2020): Majalah Ilmiah Manajemen & Bisnis ]]>
Publisher : <![CDATA[FEB UNWIKU PURWOKERTO ]]>
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<![CDATA[This research was conduct to analyze the effect of managerial ownership, leverage, and audit quality on the financial statements integrity of manufacturing companies listed on the IDX from 2016 to 2018. Purposive sampling method were used as sampling method which results in 35 companies as the sample. Data research analysis using multiple linear regression with the help of SPSS 22. The results showed that leverage has a negative effect on the integrity of financial statements, while managerial leadership and audit quality have no effect on the integrity of financial statements.]]>
<![CDATA[PENGARUH PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015-2017 ]]>
<![CDATA[Risdiyati]]>;
<![CDATA[Tjahjani Murdijaningsih]]>;
<![CDATA[Minadi Wijaya]]>
<![CDATA[ Majalah Imiah Manajemen & Bisnis Vol 15 No 2 (2018): Majalah Ilmiah Manajemen & Bisnis ]]>
Publisher : <![CDATA[FEB UNWIKU PURWOKERTO ]]>
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<![CDATA[This study examines the effect of profitability on the stock prices of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. In general, this study aims to examine the effect of profitability ratios on stock prices. The profitability ratio in this study is proxied by Return On Assets (ROA), Net Profit Margin (NPM) and Earning Per Share (EPS), while stock prices in this study use stock prices after the audit report. The population in this study were all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in the period 2015-2017 as many as 37 companies. The research sample used purposive sampling method. Based on predetermined criteria, obtained as many as 12 companies used as research samples. The analytical method used is multiple regression. The results of the study stated that during the years 2015-2017 (1) Based on the F test the model was declared feasible (2) Based on the t test ROA had a significant positive effect on stock prices, NPM had no significant negative effect on stock prices and EPS had a significant positive effect on stock prices (3 ) The coefficient of determination (R²) of 0.657, which means that the independent variable that affects the dependent variable is 65.7% and the remaining 34.3% is influenced by other variables outside of this study]]>
<![CDATA[PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA BISNIS BANK UMUM SYARIAH (BUS) DI INDONESIA ]]>
<![CDATA[Taat Khasan]]>;
<![CDATA[Minadi WIjaya]]>;
<![CDATA[Sully Kemala Octisari]]>
<![CDATA[ Majalah Imiah Manajemen & Bisnis Vol 16 No 1 (2019): Majalah Ilmiah Manajemen & Bisnis ]]>
Publisher : <![CDATA[FEB UNWIKU PURWOKERTO ]]>
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<![CDATA[This study In order to survive, companies must quickly change its strategy labor-based business towards knowledge based business, so that the main characteristics of the company because a science-based company. One approach used in the assessment is the measurement of knowledge assets (knowledge assets) is Intellectual Capital.. This research tested the effecetof three components of VAIC™ (Value Added Intellectual Coefficient): VAHU (Value Added Capital Employeed), VACA (Value Added Human Capital), and STVA (Sructure Capital Value Added) to the sharia banking bussines performance (profit sharing ratio). Data obtained from the nine sharia commercial bank in Indonesia during the four-year period from 2014 to 2017. The number of samples used were 36 financial annual reports . The study's findings indicate value added capital employed (VACA) have significant impact, while value added human capital (VAHU) and stuctural capital value added (STVA) not having significant impact about the sharia banking bussines performance in Indonesia.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR PADA PERATAAN LABA ]]>
<![CDATA[minadi wijaya]]>;
<![CDATA[Krisnhoe Sukma Danuta Krishnoe]]>
<![CDATA[ Majalah Imiah Manajemen & Bisnis Vol 17 No 2 (2020): Majalah Ilmiah Manajemen & Bisnis ]]>
Publisher : <![CDATA[FEB UNWIKU PURWOKERTO ]]>
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<![CDATA[The practice of income smoothing is a form of dysfunctional behavior in earnings management that is rife in this era of rapid business development, where managers intentionally change the company's financial statements with the aim of flattening the value of the company's earnings over several periods to make it look stable. The practice of perataan laba is considered as a solution to the very unstable profit conditions. This study aims to examine the effect of cashholding, net profit margin, and financial leverage on income smoothing. The population in this study were 44 banking subsector companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sampling method uses a purposive sampling technique and produces a sample of 37 companies. The results of this study indicate that net profit margin has a significant negatif effect on perataan laba, while cashholding and financial leverage have no significant effect on income smoothing]]>
<![CDATA[Infrastruktur dan Kemiskinan di Provinsi Daerah Istimewa Yogyakarta ]]>
<![CDATA[Sodik Dwi Purnomo]]>;
<![CDATA[Minadi Wijaya]]>;
<![CDATA[Heri Setiawan]]>
<![CDATA[ Majalah Imiah Manajemen & Bisnis Vol 18 No 1 (2021): Majalah Ilmiah Manajemen dan Bisnis (MIMB) ]]>
Publisher : <![CDATA[FEB UNWIKU PURWOKERTO ]]>
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<![CDATA[The average poverty rate in the Special Province of Yogyakarta is the highest compared to other provinces in Java in 2012 to 2018. The study aims to analyze the impact of economic infrastructure, educational infrastructure and health infrastructure on poverty in the Special Region of Yogyakarta Province. Data analysis using multiple linear regression with panel data equations and data processing using the eviews application. The results showed that economic infrastructure had a significant negative effect on poverty in the Special Region of Yogyakarta Province in 2003 - 2018. Meanwhile, health infrastructure and education infrastructure had no effect on poverty in the Special Region of Yogyakarta Province in 2003 - 2018. The implication of this research is that infrastructure development must be equitable and fair in all districts and cities in the Special Region of Yogyakarta, especially in areas with high poverty rates]]>
<![CDATA[Faktor Yang Berpengaruh Pada Opini Going Concern ]]>
<![CDATA[Minadi Wijaya]]>;
<![CDATA[Tjahjani Murdijaningsih]]>
<![CDATA[ Jurnal HUMMANSI (Humaniora, Manajemen, Akuntansi) Vol 2 No 1 (2019) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Komputer YOS SUDARSO Purwokerto ]]>
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DOI: 10.33488/1.jh.2019.1.200
<![CDATA[The existence of a going concern opinion is an important thing in the auditing report and is of concern to the auditor. In addition to conducting audits with companies by conducting fairness checks on financial statements, giving their opinions on going concern is of concern to the auditor. The company and can be one of the determinants of shareholders to make decisions. This research aims to see several factors, namely auditor quality and company growth as independent variables have a positive influence on the existence of going concern opinion. This study uses the financial statements of LQ45 companies for the period 2012-2016 which are published on the IDX in a row. The researcher used logistic regression as the testing method in this study which resulted that the alternative hypothesis namely auditor quality had a positive effect on acceptable going concern opinion, and the results of the testing of the second hypothesis regarding the growth of the company had a positive effect on the going concern opinion unacceptable.]]>
