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ANALISIS PENGARUH FAKTOR-FAKTOR MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Siarwi Siarwi
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 6, No 2 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (731.498 KB) | DOI: 10.32493/jiaup.v6i2.1954

Abstract

The purpose of this research is to know the effect of Human Capital element, Structural Capital and Capital Service to Return On Assets (ROA) either partially or simultaneously in banking company that has go public and always make a profit during the period of 2010 - 2014. The research method used is proportionate stratified random sampling, with sample of 22 banks and data obtained from Bank Indonesia. Analysis technique used is multiple regression analysis by using Eviews 7.0 software for regression analysis and hypothesis test, because data used is panel data, that is data that combine time series and cross section data. The results showed that Human Capital Elements have positive and significant impact on Return On Assets (ROA) of 82.69% and the rest of 7.31% influenced by other factors. Structural Capital (Structural Capital) has a positive and significant impact on Return On Assets (ROA) of 81.82%. and the remaining 18.18% influenced by other factors, from the Capital Elements Services (Customer Capital) have a positive and significant impact on Return On Assets (ROA) of 84.50% and the remaining 15.50% influenced by other factors. Based on the results of Eviews output obtained F table of 2.40. Thus Fcount> Ftable (25.74514> 2.40), then seen from the value of Probability (F-statistic) is 0,0000, smaller than 0.05 or 0.000 <0.05, so H0 is rejected and H1 accepted. It is that the variables of Human Capital Elements (Human Capital), Structural Capital (Capital Structural), Capital Capital Service (Customer Capital) simultaneously (together) have a significant influence on Return On Assets (ROA). With multiple regression equation is: Y = 0.015 - 0.00047 X1 + 5.99 X2 + 0.0128 X3
Analisis Pengaruh Perputaran Modal Kerja Dan Laba Bersih Terhadap Harga Saham Penti Nuraeni; Siarwi Siarwi
ADVANCE Vol 9, No 2 (2022): December
Publisher : STIE AUB Surakarta

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Abstract

Penelitian ini bertujuan untuk menganalisis atau menguji pengaruh Perputaran Modal kerja dan laba Bersih Terhadap harga Saham pada perusahaan sektor Infrastruktur, Utilitas dan Transportasi yang terdaftar di BEI tahun 2017-2021. Di dalam penelitian ini terdapat dua variabel independen yaitu Perputaran Modal kerja dan Laba bersih, serta satu variabel dependen yaitu Harga saham. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Jumlah populasi yang ditemukan dalam penelitian ini adalah tujuh puluh Sembilan perusahaan dengan jumlah sampel sebanyak tiga belas perusahaan yang memenuhi kriteria. Teknik pengumpulan data yang digunakan adalah studi kepustakaan. Analisis yang digunakan yaitu analisis regresi data panel untuk melihat pengaruh variabel independen terhadap variabel dependen baik secara bersama-sama maupun secara individu. Kemudian melakukan pengujian analisis regresi data panel mengguanakan software E-Views 12. Pengujian hipotesis menggunakan uji kelayakan model uji F (simultan) dan uji t (parsial). Berdasarkan hasil penelitian menunjukkan bahwa : secara parsial Perputaran Modal Kerja () tidak berpengaruh signifikan terhadap Harga saham, secara parsial laba Bersih () berpengaruh signifikan terhadap Harga Saham, dan secara simultan (bersama-sama) perputaran Modal kerja  ( )  dan laba Bersih () berpengaruh signifikan terhadap Harga Saham (Y).
Pengembangan Budidaya Sawi sebagai alternatif untuk Meningkatkan Ketahanan Pangan Masyarakat Siarwi Siarwi; Adi Sofyana Latif; Yunus Nurhasan; Rananda Septanta
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.2023

Abstract

Food security remains a critical issue, particularly in urban areas where limited land availability restricts agricultural activities. One practical solution is the cultivation of fast-growing vegetables such as mustard greens (sawi), which can be grown in small spaces using simple techniques. This community service program aimed to enhance the knowledge and skills of local residents, especially women, in cultivating mustard greens as an alternative strategy to strengthen household food security. The program was conducted at Pamulang Permai Housing, West Pamulang, South Tangerang, on April 11, 2026. It was implemented by 10 lecturers from Pamulang University and involved 20 participants from the local PKK women’s group. The methods used included lectures, hands-on practice, discussions, and question-and-answer sessions. The implementation followed three main stages: preparation, execution, and reporting. The results indicated a significant improvement in participants’ understanding of mustard green cultivation techniques and their ability to apply these practices independently at home. Participants showed high enthusiasm during practical activities and demonstrated readiness to utilize limited yard space for food production. This activity contributed positively to increasing awareness of household-level food security and promoting sustainable urban farming practices.
THE INFLUENCE OF FINANCIAL DISTRESS, AUDIT FEES, AND COMPANY SIZE ON THE INTEGRITY OF FINANCIAL REPORTS Muhamad Eko Ariwibowo; Siarwi Siarwi; R.Mohd Zamzami; Rananda Septanta
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 7, No 2 (2026): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v7i2.8974

Abstract

This study aims to determine the effect of Financial Distress, Audit Fees, and Company Size on the Integrity of Financial Statements. This type of research uses quantitative methods. The population used in this study is Property and Real Estate Companies listed on the IDX for the period 2019-2023. The sampling technique uses Purposive Sampling to determine the most suitable criteria in this study. The criteria have been determined for 29 companies. The data analysis technique uses multiple linear regression with the help of Eviews 12 Software. The results of this study simultaneously Financial Distress, Audit Fees, and Company Size have a significant effect on the Integrity of Financial Statements. While partially Financial Distress has a significant effect on the Integrity of Financial Statements, Audit Fees do not affect the Integrity of Financial Statements, and Company Size does not affect the Integrity of Financial Statements.