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All Journal Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekuilnomi Jurnal Ekonomi
Bachtiar Asikin
Universitas Widyatama
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PELAPORAN KEUANGAN UMKM BERKUALITAS (Survei pada UMKM Peternak di Indonesia) R. Ait Novatiani; Robertus Ary Novianto; Rita Yuniarti; Diana Sari; Nuryaman; Bachtiar Asikin
Jurnal EMT KITA Vol 6 No 2 (2022): JULY-DECEMBER 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i2.703

Abstract

The purpose of this research is to analyze the relationship of the factors that influence the quality of MSME financial reporting. The population selected in this study were 116 farmers in Indonesia, while the sampling technique used was simple random sampling so that the research sample was 54 farmers. The results of the study provide evidence of a positive influence on accounting understanding and human resource competence on quality MSME financial reporting. Thus the factors that influence the quality of MSME financial reporting include factors of accounting understanding and human resource competence.
Pengaruh Pemahaman Akuntansi Terhadap Implementasi SAK EMKM (Survei pada UMKM Kuliner di Kota Bandung) R. Ait Novatiani; Diana Sari; Nuryaman; Bachtiar Asikin; Rita Yuniarti; Robertus Ary Novianto
Jurnal EMT KITA Vol 7 No 1 (2023): JANUARY 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i1.777

Abstract

The purpose of this research is to analyze the effect of accounting understanding on the implementation of SAK EMKM. The population selected in this study is culinary SMEs in the city of Bandung. The sample in this study used convenience sampling technique in order to obtain as many as 60 culinary SMEs. In this study, a simple regression analysis method with SPSS 20 was used. The results of the study provide evidence that the better the understanding of accounting, the better the implementation of SAK EMKM.
IMPLICATIONS OF DEBT TO ASSET RATIO, RETURN ON EQUITY AND PRICE TO BOOK VALUE ON STOCK PRICES (Study In The Consumer Goods Industry Sector Listed On The Idx For The Period 2017 – 2021) Tetty Lasniroha Sarumpaet; R. Ait Novatiani; Veronica Christina; Bachtiar Asikin; Robertus Ary Novianto
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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

Abstract

This research aims to investigate the correlates Price to Book Value to Stock Prices, Return on Equity, and Debt to Asset Ratio in manufacturing firms in Indonesia's consumer products manufacturing sector. The Composite Stock Price Index (IHSG) decreased constantly for 5 (five) sequential years as a result of the phenomenon of manufacturing businesses in the consumer products industry sector. By performing out descriptive investigations, confirming in describing the status of manufacturing firms in the consumer products industry sector, and examining research factors, this kind of study aims to confirm the comparability between theoretical and empiric. The sample assessed was comprised of 25 firms listed using a purposive judgment selection technique from either the research population of 53 manufacturing companies in the consumer products industry sector listed on the Indonesia Stock Exchange in 2017–2021, according to the following criteria: In 2017–2021, manufacturing businesses in the consumer durables industry sector registered on the Indonesia Stock Exchange, undertook an IPO before 2017, published financial reports during 2017–2021, and never reported a loss. Panel regression is the analytical method employed, the t-statistic test is used for partial hypothesis testing, and the F-statistic test used for simultaneous hypothesis testing. The study's results indicate that while Price to Book Value and Return on Equity both significantly affect stock prices, the Debt to Asset Ratio has no effect on stock prices.
Pengaruh Tata Kelola Koperasi Terhadap Kinerja Keuangan R. Ait Novatiani; Robertus Ary Novianto; Veronica Christina; Bachtiar Asikin; Tetty Lasniroha Sarumpet
Jurnal Ekuilnomi Vol. 5 No. 2 (2023): Jurnal Ekuilnomi Vol 5 No 2 Nov 2023
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ekuilnomi.v5i2.795

Abstract

Kinerja keuangan ialah suatu keadaan atau mencerminkan kemampuan suatu organisasi dalam pengelolaan serta mengalokasikan sumber daya yang dipunyai organisasi tersebut. Tata kelola koperasi yang baik merupakan bagian faktor  utama yang bisa mendukung kinerja keuangan. Tujuan dari riset yang dilakukan adalah menganalisis tata kelola koperasi, kinerja keuangan serta menganalisis pengaruh tata kelola koperasi terhadap kineja keuangan. Teknik penentuan sampel yang dipergunakan ialah simple random sampling sehingga diperolah 68 koperasi simpan pinjam di kota Bandung. Hasil riset membuktikan riset membuktikan tata kelola koperasi simpan simpan sudah baik serta kinerja keuangan sudah baik. Selain itu juga bahwa tata kelola koperasi berpengaruh terhadap kinerja keuangan, membuktikan bahwa tata kelola koperasi yang tercermin dalam transparansi, akuntabilitas, kewajaran, pertanggungjawaban serta kemandirian bisa mengubah kinerja keuangan menjadi baik
Pengaruh Akuntabilitas Auditor, Spesialisasi Auditor Di Bidang Industri Klien, Dan Karakteristik Personal Terhadap Kualitas Audit (Studi Kasus Pada Kantor Akuntan Publik Daerah Kota Bandung) R. Wedi Rusmawan Kusumah; Sendi Gusnandar Arnan; Bachtiar Asikin
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.3743

Abstract

Penelitian ini menguji dan mengetahui pengaruh Akuntabilitas Auditor Spesialisasi auditor di bidang industri klien, dan karakteristik personal terhadap kualitas audit . Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif dan analisis statistik. Populasi dalam penelitian ini adalah seluruh auditor pada KAP di Kota Bandung yang berjumlah 38 orang. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling. Sumber data adalah data primer yang dikumpulkan dengan menyebarkan kuesioner kepada seluruh responden. Metode statistik yang digunakan untuk menguji hipotesis adalah dengan menggunakan korelasi ganda dengan bantuan software SmartPLS; setelah semua data dalam penelitian ini terkumpul, selanjutnya dilakukan analisis data yang terdiri dari analisis statistik deskriptif, uji model pengukuran, atau model luar yang terdiri atas (validitas konvergen, validitas diskriminan, reliabilitas komposit) dan uji model struktural atau model dalam (inner model). dievaluasi menggunakan R-square untuk konstruk dependen dan pengujian hipotesis. Hasil penelitian menunjukkan bahwa Akuntabilitas Auditor Spesialisasi auditor di bidang industri klien, dan karakteristik personal masing-masing berpengaruh terhadap kualitas audit.
Pengaruh Struktur Modal, Harga Komoditas, Dan Harga Saham Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Perkebunan Kelapa Sawit Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022) Bachtiar Asikin; Wedi Rusmawan Kusumah; Sendi Gusnandar Arnan
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.8248

Abstract

This study aims to analyze the Effect of Capital Structure, Commodity Prices, and Stock Prices on Company Financial Performance (Empirical Study on Palm Oil Plantation Companies Listed on the Indonesia Stock Exchange for the Period 2018-2022). This study uses a quantitative descriptive approach using secondary data obtained from the company's published financial statements. The research population was conducted at oil palm plantation companies listed on the Indonesia Stock Exchange for the period 2018-2022. Based on purposive sampling, a sample of 6 companies was obtained. The results showed that capital structure and commodity prices affect the company's financial performance. While stock prices have no effect on the financial performance of oil palm plantation companies. This study provides further understanding of the factors that can affect the financial performance of oil palm plantation companies in Indonesia. The results of this study can be used as a reference for companies in making decisions related to capital structure, commodity prices, and stock prices. Keywords: Capital Structure, Commodity Price, Stock Price, Corporate Financial Performance
Co-Authors Ait Novatiani Diana Sari Nuryaman Nuryaman R. Wedi Rusmawan Kusumah Robertus Ary Novianto Sendi Gusnandar Arnan Tetty Lasniroha Sarumpaet Tetty Lasniroha Sarumpet Veronica Christina M.P.P Wedi Rusmawan Kusumah Yuniarti, Rita