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All Journal Jurnal Intermediasi Manajemen Bisnis Syariah Jurnal Akuntansi dan Sistem Teknologi Informasi Media Wisata Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL ILMU EKONOMI & SOSIAL Paradigma JURNAL EKONOMI UHO Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Ilmiah Wahana Akuntansi Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JUMANJI (JURNAL MANAJEMEN JAMBI) JRA: Jurnal Riset Akuntansi Jurnal Kesehatan Ibu dan Anak JAE (Jurnal Akuntansi dan Ekonomi) eBA Journal: Journal Economic, Bussines and Accounting Jurnal Ekonomi Manajemen Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of English Language and Pedagogy Dialectical Literature and Education Journal Indonesia Accounting Journal Jurnal Investasi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Suluh Pendidikan Jurnal ABM Mengabdi Transekonomika : Akuntansi, Bisnis dan Keuangan Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Education Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Reviu Akuntansi, Keuangan, dan Sistem Informasi JGEN : Jurnal Pengabdian Kepada Masyarakat

Anita Wijayanti

UNIBA Surakarta

Author-ID : 417537

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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Faktor- Faktor Yang Mempengaruhi Cash Holding Fauzie, Fany Resti; Wijayanti, Anita; Siddi, Purnama
Jurnal Riset Akuntansi Vol 12 No 1 (2020): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Increasing business competition pushes company to optimize financial management properly, especially on cash. Efforts should be made to manage cash by knowing the factors that affect the cash that must be owned by the company so that the use of cash can be utilized optimally. This study aims to determine the effect of Cash Flow, Capital Expenditure, Net Working Capital and Leverage on Cash Holding in Food and Beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2018. The sampling technique using purposive sampling, so as to obtain a sample of 44. Data analysis technique used in this study is multiple linear regression using SPSS version 22. Based on the results of data analysis conducted shows that there is an influence of Cash Flow, Net Working Capital, Leverage Cash Holdings, while Capital Expenditure does not affect Cash Holdings. The benefits of this research are as a consideration for management in making decisions related to the factors that influence Cash Holding, as well as a consideration for investors if they want to invest in a company Keywordsi: Cash Holding, Cash Flow, Capital Expenditure, Leverage, Net Working Capital

GAMBARAN STATUS EKONOMI DAN TINGKAT PENDIDIKAN ORANG TUA TERHADAP STATUS GIZI BALITA Wijayanti, Anita; Theresia, Endah Marianingsih; Rahmawati, Anita
Jurnal Kesehatan Ibu dan Anak Vol 8 No 2 (2015): November
Publisher : Poltekkes Kemenkes Yogyakarta

Yogyakarta city has a highest malnutrition coverage than another district regency in Daerah Istimewa Yogyakarta. Prevalence of infant malnutrition in four districts in Yogyakarta province have appropriate expectations, that is <1%, meanwhile in Yogyakarta city still 1.35%. Themost malnutritions problemhas discovered in sub-districtGondokusuman accupation zoneGondokusuman's public health center. Malnutrition appear result by many environmental factors, which are caused by economic status and education level.The education level parents also determined a nutritional status of children because education most affects a person to know and receive information about nutrition. That's known there are 30.8% poor household concerning inhabitant quantity in Gondokusuman's district. In public health center Gondokusuman 1, Demangan village has the highest percentage of poor families. The highest incidence of malnutrition also exist in the Demangan village. This research aims to describe the economic status and education level parents on nutritional status of children. Amethod used in this research are descriptivemethod with cross sectionaldesign. Data analysis are using descriptive analysis techniques with statistical tests used proportions. Results showed that the economic status of parents who have toddlers entirely enough good nutritional status. Meanwhile a parents with lack economic status is having a toddler with a diverse nutritional status are many kind nutritional status, decrease, and more. Parents who have a great education will have a good nutritional status of children. Parents are the primary and secondary education has nourished toddlers also varies.

PENGARUH RASIO KEUANGAN DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGE DI BEI Khoirul Hanif, Abdul Wahab; Wijayanti, Anita; Masitoh, Endang; Samrotun, Yuli Chomsatu
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.26 KB)

This study aims to discuss the financial ratios and corporate governance to the value of the company. This analysis uses veriabel independent financial ratios (liquidity and leverage) and corporate governance (institutional ownership and company size). The dependent variable is firm value. The population of this study is the food and beverage companies listed on the Indonesia Stock Exchange for the period 2013 â€“ 2017. The research sample was selected using the purpose sampling and statistical methods using multiple linear analysis. There are 11 companies that meet the criteria with a period of 5 years producing 55 samples. The results showed that institutional ownership and firm size affect firm value, while liquidity and leverage do not affect firm value.

PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN BARANG INDUSTRI KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2014 â€“ 2018 Dayanara, Larosa; Titisari, Kartika Hendra; Wijayanti, Anita
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.455 KB)

This Research aims to test the leverage, profitability, size of the company and capital intensity against tax avoidance. On the research of these independent variables using Leverage, profitability of the company's size and capital intensity while the variable dependennya is tax avoidance. The population in this research is the company's industrial goods and consumption listed in Indonesia stock exchange period in 2014 - 2018 the company, using the method of purposive sampling yielded 13 companies that meet the criteria. This research uses linear regression analysis double. Results on the research indicates that the profitability of the company and the size effect on tax evasion while the variable doesn't effect on tax evasion. Based on the test results the coefficient of determination (R2) of earned 32.8% of tax avoidance variable can be explained by the variable leverage, profitability, size of the company and capital intensity, while the rest were 67.2% in the other factors explain by factors outside of the variables in the study.

PENGARUH STRUKTUR MODAL, LIKUIDITAS, KOMISARIS INDEPENDEN, DAN STRUKTUR ASET TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR KONSTRUKSI BANGUNAN DI BURSA EFEK INDONESIA Salimah, Salimah; Wijayanti, Anita; Masitoh, Endang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 2 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.487 KB)

This study aims to determine the effect of the capital structure, liquidity, independent commissioners and assets structure on financial performance. The sample in this study is a building construction sector company listed on the Indonesia Stock Exchange for the period 2013 - 2017 with a total of 36 samples. The type of research used is quantitative research. The sampling technique used was purposive sampling with certain criteria, the data analysis technique used was multiple linear regression. The results of the t test show that the variables of capital structure and independent commissioners have a significant and significant effect on financial performance, while the liquidity variable and assets structure have no significant and no significant effect on financial performance. The test results of the coefficient of determination indicate that the independent variable can affect the dependent variable by 28.2% while 71.8% is influenced by other variables.

PENGARUH INFLASI, SUKU BUNGA DAN KURS RUPIAH TERHADAP HARGA SAHAM INDEKS LQ45 Pratama, Andhika Yudha; Wijayanti, Anita; Suhendro, Suhendro
Jurnal Investasi Vol 6 No 2 (2020): Jurnal Investasi Nopember 2020
Publisher : Universitas Wiralodra

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Pasar modal merupakan tempat untuk para emiten (perusahaan yang go publik) dan investor (pemodal) saling memperdagangkan saham-sahamnya. Tujuan dari penelitian ini adalah menganalisis pengaruh dari variabel makroekonomi yaitu inflasi, BI 7 day repot rate, dan nilai tukar (kurs) rupiah terhadap harga saham perusahaan yang ter Indeks LQ45. Dengan menggunakan metode purposive sampling, didapat 29 perusahaan dari total 45 perusahaan yang ter Indeks LQ45 yang terdaftar di Bursa Efek iIndonesia (BEI) selama periode bulan Januari 2017 sampai bulan Desember 2020. Dalam penelitian ini data diolah menggunakan analisis regresi data panel yang terlebih dahulu dicari model yang cocok menggunakan Chow Test. Hasil penelitian ini menunjukkam bahwa secara simultan inflasi, BI 7 day repot rate, dan nilai tukar (kurs) rupiah berpengaruh terhadap harga saham. Sedangkan secara parsial BI 7 day repo rate berpengaruh terhadap harga saham, inflasi dan nilai tukar(kurs) tidak berpengaruh terhadap harga saham.

Pengaruh leverage, likuiditas, firm size dan sales growth terhadap kinerja keuangan pada perusahaan lq45 Mardaningsih, Dewi; Nurlaela, Siti; Wijayanti, Anita
INOVASI Vol 17, No 1 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Penelitian ini memiliki tujuan untuk mengetahui pengaruh leverage, likuiditas, firm size dan sales growth terhadap kinerja keuangan. Metode penelitian yang digunakan adalah metode kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan dari website (www.idx.co.id). Populasi pada penelitian ini adalah perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015 sampai dengan 2019. Sampel dipilih dari metode purposive sampling dan mendapatkan sampel 19 perusahaan dari beberapa kriteria yang telah ditetapkan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan bantuan program SPSS versi 21. Hasil analisis menunjukan bahwa leverage berpengaruh negatif signifikan terhadap kinerja keuangan dan likuiditas berpengaruh terhadap kinerja keuangan karena perusahaan yang memiliki tingkat likuiditas yang tinggi mencerminkan kondisi perusahaan dan kinerja keuangan yang baik. Sedangkan firm size dan sales growth tidak berpengaruh terhadap kinerja keuangan. Hasil dari penelitian ini diharapkan dapat menambah wawasan ilmu pengetahuan serta menjadi bahan masukan yang berguna tentang kinerja keuangan di suatu perusahaaan dan instansi terkait.

PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN BARANG KONSUMSI Untari, Untari; Masitoh, Endang; Wijayanti, Anita
Jurnal Riset Akuntansi Vol 12 No 2 (2020): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v12i2.2682

Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan (return on equity, current ratio, debt to equity) dan ukuran perusahaan terhadap kebijakan dividen. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Teknik dalam pengambilan sampel penelitian ini menggunakan purposive sampling dan diperoleh 18 sampel perusahaan yang dijadikan sebagai kriteria perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2016-2018. Pengujian hipotesis penelitian ini menggunakan teknik analisis persamaan regresi berganda. Hasil dalam penelitian ini menunjukkan bahwa semua variabel independen return on equity, current ratio, debt to equity dan ukuran perusahaan berpengaruh signifikan terhadap kebijakan dividen.

PENGARUH UKURAN PERUSAHAAN TERHADAP PROFITABILITAS DENGAN LIKUIDITAS, PERTUMBUHAN PENJUALAN, UMUR PERUSAHAAAN SEBAGAI VARIABEL KONTROL KINESTI, NIKEN; Dewi, Riana Rachmawati; Wijayanti, Anita
Jurnal Riset Akuntansi Vol 12 No 2 (2020): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v12i2.2715

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh ukuran perusahaan dengan variabel kontrol likuiditas, pertumbuhan penjualan dan umur perusahaan. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Teknik pemilihan sampel menggunakan purposive sampling dan diperoleh 20 sampel perusahaan dengan kurun waktu 3 tahun sehingga didapat 60 sampel perusahaan. Metode analisis data yang digunakan dalam penelitian ini adalah regresi data panel. Pengujian hipotesis dilakukan dengan menggunakan uji t dan uji F. Hasil uji regresi data panel menunjukkan bahwa secara bersamaan ukuran perusahaan dengan variabel kontrol likuiditas, pertumbuhan penjualan dan umur perusahaan mempunyai pengaruh terhadap profitabilitas. Sedangkan secara parsial variabel yang berpengaruh secara signifikan terhadap profitabilitas adalah ukuran perusahaan likuiditas, pertumbuhan penjualan. Sedangkan variabel umur perusahaan tidak signifikan mempengaruhi profitabilitas.

Pengaruh kompetensi aparatur desa, sistem pengendalian internal, pemanfaatan teknologi informasi dan partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa Pahlawan, Enggar Wahyuning; Wijayanti, Anita; Suhendro, Suhendro
Indonesia Accounting Journal Vol 2, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.29261

Accountability of village funds management is the responsibility of the village officers. Village officers should have good competency. Its can help village officer to manage village funds. Another thing in managing village funds besides of good internal controlling system is the use of information technology and public participation. This study aims to know the effect of competency of village officers, internal controlling system, use of information technology, and public participation on the accountability of village fund management. This study uses a quantitative approach for hypothesis testing. The instrument of this study is in the form of questionnaires and filled by respondents. The population in this study is all village officers in Sub-District of Grogol at Regency of Sukoharjo. The sampling technique of this study is purposive sampling with 40 respondents as the sample and analyzed by multiple linear regression. This study finds that the competency of village officers and public participation are significant on accountability of village funds management. Also, this study finds that internal controlling system and use of information technology are insignificant on accountability of village funds management.

Co-Authors -, pujiyanti Agustin, Ella Ahmad, Albattat Al-Shami, Samer Ali Amanda, Renova Aprilia Andhika Yudha Pratama Anita Rahmawati Astungkara, Agni Atmojo, Adrian Tri Atmoko, Agatha Garchia Agnes Ayu, Dian Setyaning Bunga Nur Islamiyah Chomsatu Samrotun, Yuli Dayanara, Larosa Dewi, Riana R. Dewi, Riana Rachmawati Dimas Ilham Nur Rois Endang Masitoh, Endang Eris Tri Kurniawati Fauzie, Fany Resti Fuadi Afif Gunawan, Yohanes Bambang Hary Hermawan Hendrik M.Kes I Made Narsa Kamalrudin, Massila Kamila, Aisyah Kartika Hendra Titisari Khoirul Hanif, Abdul Wahab KINESTI, NIKEN Lainivia, Deviana Maharani Lufti Ayu Ismawati M. Sukarno Mardaningsih, Dewi Margana Margana Masitoh W, Endang Maya Ambar Adristi Murti, Bayu Nikmatul Fajri, Rosa Ningsih, Venia Wahyu Ningtyas, Kurnia Puspita Norisa, Ismi Nugroho, Dhimas Setyo Nuraini, Salma Dewi Nurlita Novianti Padmawati, Tri Pahlawan, Enggar Wahyuning Prabawati, Ambar Diah Ayu Pratiwi, Nindyah Purwoko, Agus Rachmawati Dewi, Riana Ratna Damayanti Ratnasari, Diana Safitri, Nadia Oktarima Salimah Salimah, Salimah Salsabila, Unik Hanifah Setiawan, Marwan Siddi, Purnama Siti Nurlaela Suhendro Suhendro Supawi Pawenang Tarigan, Kaninta Agnes Melati Theresia, Endah Marianingsih Tri Kusno Widi Asmoro, Tri Kusno Tri Kusno Widi Asmoro, Tri Kusno Widi Untari Untari Valeri, Marco Wicaksana, Aziiz Duta Widodo, Agung Mugi Wijayanti, Ariska Wijayanti, Yunisa Meiliana WULANDARI, APRILIA Yuli Chomsatu Samrotun

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