Garuda - Garba Rujukan Digital

ANALISIS PENGARUH LEVERAGE, UKURAN PERUSAHAAN, FREE CASH FLOW, DAN OPERATING CASH FLOW TERHADAP MANAJEMEN LABA PERUSAHAAN Nanda Ayu Cahyaning Thyas; Anita Wijayanti; Agni Astungkara
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 1 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

This0study aims to0determine and analyze the0effect of leverage, firm0size, free cash flow, and operating cash flow on the earnings management of the0food and beverage subsector companies0listed onitheiIndonesia Stock0 Exchange in the 2015-2018iperiod. The0population in thisistudy were 26icompanies. The technique of0determining the sample using0purposive sampling technique, so0that the final sample obtained was 12 companies. The data0used are secondary0data obtained from the financial0statements of the foodiand0beverage sub-sectoricompanies0listed on theiStock Exchange0in the 2015-20180period. The0data analysis technique used0is the classic assumption0test and multiple0linear regression analysis0with the help of the application0SPSS version 22. Basedion the resultsiof the study showed thatileverage, free cash flow and operating cash flow have noieffect on0earningsimanagement, while0firm size affects earnings management.

PENGEMBANGAN UMKM MELALUI SOSIALISASI DAN PENYULUHAN GUNA MENUNJANG KEBERLANGSUNGAN USAHA DI MASA PANDEMI COVID-19 Alysha Fadjri Ramadhani; Aprilia Setyo Endah Widodo; Setiyowati; Agni Astungkara; Yuli Chomsatu
Jurnal Pengabdian Kepada Masyarakat "SIDOLUHUR" Vol 1 No 01 (2021): Jurnal Pengabdian Masyarakat SIDOLUHUR
Publisher : LP3M

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.782 KB)

Usaha Usaha mikro, kecil, dan menengah (UMKM) merupakan salah satu usaha yang paling mampu bertahan dalam kondisi perekonomian pada masa pandemi covid19 ini. Maka diharapkan UMKM menjadi garda terdepan untuk memperkuat pilar ekonomi dalam mencapai tujuan pembangunan berkelanjutan atau Sustainable Development Goals (SGDs). Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah sebagai bentuk pelaksanaan KKN (Kuliah Kerja Nyata) dari Universitas Islam Batik Surakarta untuk memberikan pelatihan kepada UMKM terkait pembukuan sederhana, termasuk di dalamnya cara membukukan dan manfaatnya bagi unit usaha. Selain itu, tujuan dari pengabdian kepada masyarakat ini juga merancang bentuk pembukuan sederhana yang paling mungkin dilakukan oleh UMKM, sekaligus mendampingi UMKM dalam mengimplementasikan pembukuan tersebut di dalam aktivitas bisnis sehari-hari. Metode yang digunakan yaitu metode observasi, wawancara dan metode pendampingan. Hasil pelatihan dan pendampingan membuat pembukuan sederhana dan menyusun laporan keuangan ini meningkatkan kesadaran pelaku UMKM akan pentingnya informasi yang dihasilkan laporan keuangan sebagai dasar pengambilan keputusan dan penyusunan strategi bisnis untuk mencapai usaha yang berkelanjutan.

SOSIALISASI INVESTASI PASAR MODAL PADA MUDA MUDI DESA BAKALAN KABUPATEN SUKOHARJO Yuli Chomsatu Samrotun; Agni Astungkara; Tien Kartika Kumala Dewi Ramah Harnung Setiyawati, Silvia Dela Agusta
Jurnal Pengabdian Kepada Masyarakat "SIDOLUHUR" Vol 1 No 02 (2022): Jurnal Pengabdian Masyarakat SIDOLUHUR
Publisher : LP3M

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.819 KB)

Stock investment is an investment activity in the form of buying shares (securities) of a company. This service activity aims to add insight and provide education for youth youth in the village of Bakalan Polokarto Sukoharjo how to invest in the capital market through the Phitancro securities application. This is due to the lack of knowledge and understanding of youth organizations in the village. This service also provides a clear description of the importance of education and training on investment in the Indonesian capital market in Bakalan Polokarto village, Sukoharjo

Saving For The Rainy Day: Penyuluhan Pengelolaan Keuangan Dan Investasi Pada Masyarakat Desa Segaran, Delanggu, Klaten, Jawa Tengah Cynthia Puspita Ningrum; Indri Siti Mulyani; Muhamad Bagus Nurrohman; Yossyca Febri Damayanti; Agni Astungkara
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 2 No. 4 (2023): November : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v2i4.2468

A country's economic indicators can be seen from the level of public awareness regarding investment and saving. UNIBA Surakarta Community Service is held in Segaran Delanggu with the aim of providing literacy regarding financial management to the general public, starting from early childhood to adulthood. The method used is to approach the community through socialization and provide directions and provide examples that are easy to understand. There are three stages in community service, including the planning stage, the implementation stage, and the evaluation stage. From the activities that have been carried out by the service team, it can show results with an increase in community understanding and awareness of the importance of investment, especially gold and land investment. In addition, there is an increase in the interest of young children to save by setting aside the pocket money they have. With the education that has been given when the activities are carried out, it is hoped that the community will be able to manage their finances better.

PENGARUH PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Nur, Rahmaniyah Nur Safitri; Suhendro; Agni Astungkara
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 1 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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The research is intended to analyze capital structure whether or not it is influence by profitabilit, liquidity, and company size of manufacturing companies in the consumer goods industry sector on the Indonesia Stock Exchange for the 2020-2022 period. The study was carried out by analyzing secondary data throught the company’s annual report. This study utilized purposive sampling based on sample determination so that 35 companies were obtained. The technique applied in the analysis is multiple linear regression. Findings from the research reveal that capital structure is significantly influenced by profitability and liquidity, but capital structure is not significantly influenced by company size.

Saving For The Rainy Day: Penyuluhan Pengelolaan Keuangan dan Investasi Pada Masyarakat Desa Segaran, Delanggu, Klaten, Jawa Tengah Muhamad Bagus Nurrohman; Cynthia Puspita Ningrum; Indri Siti Mulyani; Yossyca Febri Damayanti; Agni Astungkara
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 2 No. 4 (2023): Oktober : Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/sejahtera.v2i4.1317

A country's economic indicators can be seen from the level of public awareness regarding investment and saving. UNIBA Surakarta Community Service is held in Segaran Delanggu with the aim of providing literacy regarding financial management to the general public, starting from early childhood to adulthood. The method used is to approach the community through socialization and provide directions and provide examples that are easy to understand. There are three stages in community service, including the planning stage, the implementation stage, and the evaluation stage. From the activities that have been carried out by the service team, it can show results with an increase in community understanding and awareness of the importance of investment, especially gold and land investment. In addition, there is an increase in the interest of young children to save by setting aside the pocket money they have. With the education that has been given when the activities are carried out, it is hoped that the community will be able to manage their finances better.

Pelatihan Pemasaran Digital Pada UMKM di Desa Segaran Kecamatan Delanggu Kabupaten Klaten Jawa Tengah Poppy Septinawati; Tasya Oktavia Ekawati; Yoga Surya Kusuma; Dian Vika Laurenshia; Agni Astungkara
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 2 No. 4 (2023): Oktober : Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/sejahtera.v2i4.1318

Alongside the advancement of information technology, the marketing industry has grown pretty quickly. SMEs today have to implement new marketing techniques to promote their goods in the digital age. MSMEs exist in Segaran Village, Klaten, aswell. SMEs have the potential to succeed in Segaran Klaten Village because of the numerous artistic and cultural activities organized there. The issue, however, is that MSME players still have an inadequate understanding of the idea of digital branding. The community service team from UNIBA Surakarta provides digital marketing training for SMEs in Segaran Village as a result. This activity's implementation is carried out in stages. Through this activity it is expected to be able to provide an understanding of the function of digital marketing and have the ability to apply digital marketing. In the end, this activity is expected to be able to increase the economy of the people of Segaran Village with the role of digital marketing carried out by SME sactors in Segaran Village.

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