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Analisis Sensitivitas Rasio CAMEL dan Metoda ALTMAN Sebagai Alat Untuk Memprediksi Kebangkrutan Usaha Bank (Studi Kasus Pada PT. Bank Century, TBK) Angga Kurniawan; Beni Suhendra Winarso
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 1 No. 1 (2012)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v1i1.2

Abstract

Abstrak
PENGARUH PERTUMBUHAN EARNING PER SHARE, DIVIDEN PER SHARE, RETURN ON INVESTMENT DAN RETURN ON EQUITY TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI LQ 45 Amir Hidayatulloh; Beni Suhendra Winarso
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 2 No. 1 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v2i1.14

Abstract

The objective of this research is to find out the effect of the growth of earning per share, deviden per share, return on investment and return on equity of stock return on registered companies in the LQ 45. The populations of this research are companies in Indonesian Stock Exchange. The sampling technique in this research uses by purposive sampling with the available data in 2005 – 2006, registered in the LQ-45 period 2006 – 2010 respectively, announced a profit and distributing dividends in a row, so that the sample used amounted to 15 companies. The statistical method used is multiple regresion to test a classical assumtion first. T statistical test show that the growth of Earning Per Share effect on stock return H+3, growth Dividend Per Share effect on stock return in the H-5 and H+4, growth of Return On Investment effect on stock return in return H+1, whereas Return On Equity effect on stock return H+3
ANALISIS PENGARUH RASIO PROFITABILITAS DAN ECONOMIC VALUE ADDED (EVA) TERHADAP RETURN SAHAM Studi pada Perusahaan yang Tercatat Aktif dalam LQ 45 di BEI Perioda 2008-2012 Triwahyuningtyas Triwahyuningtyas; Beni Suhendra Winarso
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 3 No. 1 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v3i1.27

Abstract

This research aims to analyse the influence of the ratio of profitability and economic value added (EVA) company shares in return for the period 2008-2012 LQ 45. Data obtained from icmd and stock prices publication with a period of 2008-2012 .This research is a population of 45 companies and the total sample as many as 12 companies with sampling purposive past the stage. Dependent variable used in research is return stock, while the independent variable in the research is the ratio of profitability consisting of return on investment (ROI), net profit margin (NPM), gross profit margin ( gpm ) , earnings per share (EPS), and economic value added (EVA). Research result indicates that in the f roi, said the independent variable npm, gpm, eps, the yield on the first day, and eve three days before, and dd-4, influential jointly on the dependent variable (shares) and return on the first day because of return (0,032) H-3 ( 0,008 ) and H-4 ( 0,045 ) have a significance & it; 0.05.While this suggests that roi t have influence on the yield on the yield H+ 1 first day, and three days before, npm have influence on H-4 shares in return, return gpm have influence on the yield on the stocks return H+ 2 eps has an effect on the yield on the stocks return h and eva have influence on the yield on H-3 and H-2 of return
KINERJA KEUANGAN PADA KOPERASI PENERIMA DANA BERGULIR MODAL KERJA DI DAERAH ISTIMEWA YOGYAKARTA Studi Kasus pada Koperasi Serba Usaha (KSU) BMT An Ni’mah Kotagede Siti Mubiroh; Beni Suhendra Winarso
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 3 No. 2 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v3i2.35

Abstract

Empowerment of cooperatives is part  of poverty reduction through the expansion of employment opportunities and the increase of society incomes. In the framework of economic empowerment and cooperatives income increasing in DIY, the provincial government provide Dana Bergulir Modal Kerja to increase the production capacity of the cooperative.The objective of this research is to analyze the financial performance of cooperatives before and after receiving Dana Bergulir Modal Kerja. The main data that was collected is secondary data. The financial data was analyzed using quantitave analysis using financial ratio analysis and different t-test (paired sample t test) .Result of analysis showed that there are some increases in  debt to total asset ratio and there is no increase in  current ratio, cash ratio, net profit margin ratio, return on asset ratio and return on equity ratio in KSU BMT An Ni’mah Kotagede after receiving Dana Bergulir Modal Kerja.
ANALISIS PERBEDAAN KINERJA SAHAM PADA PERUSAHAAN YANG MELAKUKA CORPORATE SOCIAL RESPONSIBILITY DAN PERUSAHAAN YANG TIDAK MELAKUKAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Beni Suhendra Winarso; Indah Kurniawati
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 6 No. 1 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v6i1.2554

Abstract

The purpose of this study was to examine differences in the performance of stock in a company that does Corporate Social Responsibility and the company does not undertake Corporate Social Responsibility in companies listed on the Indonesia Stock Exchange.   Samples of this company is a manufacturing company that does Corporate Social Responsibility and the company does not undertake Corporate Social Responsibility in 2013. The stock performance is analyzed by using the ratios earnings price ratio, price-to-book ratio and earnings per share and do independent samples test or Mann Whitney test for testing the significance of differences.  The results of this study indicate that outlines the company's stock performance that does Corporate Social Responsibility has no difference with the stock performance of companies that do not do a Corporate Social Responsibility. This is shown by the results obtained in the analysis of financial ratios which includes price earnings ratio, price to book value and earnings per share.
PROFITABILITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL CORPORATE SOCIAL RESPONSIBILITY SEBAGAI MODERASI Arifin Hamsyah Mukti; Beni Suhendra Winarso
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 7 No. 2 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v7i2.2670

Abstract

The purpose of this study was to investigate effect of profitability and capital structure with variable corporate social responsibility as moderation. The sampling technique in this study using purposive sampling method. The type of data this research is quantitative research with data sources used in the study is secondary data. The result of this research that positively affects the profitability of the company’s value, capital structure does not affect the value of the company, CSR moderating influence on the value of the company’s profitability, and CSR does not moderate the affect of capital structure on firm value
KETERKAITAN KINERJA KEUANGAN DENGAN HARGA SAHAM: STUDI PADA PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BEI Tri Puji Rahayu; Beni Suhendra Winarso
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 8 No. 2 (2021)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v8i2.4450

Abstract

This study aims to investigate the effect of profitability ratios, liquidity ratios, activity ratios and leverage ratios on the stock prices of agricultural sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The sampling technique in this study is the purposive sampling method. The type of data is quantitative research. The data sources used in the study are secondary data from the IDX website and the official website of related companies. The results show that the return on investment, earnings per share, quick ratio, and total assets turnover positively affect stock prices, while the return on equity, return on assets, current ratio, and debt ratio have a negative effect on stock prices.
Pengaruh Kompensasi, Gaya Kepemimpinan, dan Kepuasan Kerja Terhadap Kinerja Karyawan Indah Nuryanti; Beni Suhendra Winarso
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 2 (2023): Mei - Agustus 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i2.4436

Abstract

Every company has goals to achieve, such as improving product quality, increasing profits, and improving company performance. The achievement of these goals can be reflected by seeing the optimum level of employee performance achieved. To get optimal performance, the company needs to pay attention to factors that can influence the level of employee performance, such as compensation factors, leadership style, and job satisfaction. Therefore, the purpose of this study was to know and analyze the influence of compensation, leadership style, and job satisfaction on employee performance. The population in this study were all employees at PT Lembimjar Neutron Yogyakarta, then using a simple random sampling technique, 30 respondents were taken as research samples. The results of the questionnaire distribution data were then processed using the IBM SPSS Statistics 23, with the analysis techniques used being regression test, coefficient of determination, and hypothesis test. The results of this study provide that job satisfaction has a significant influence on employee performance. However, the compensation and leadership style applied in the company did not influence employee performance at PT Lembimjar Neutron Yogyakarta.
Pengaruh Tingkat Pendidikan, Teknologi Informasi, Ukuran Usaha, Tingkat Pemahaman Akuntansi, dan Sosialisasi terhadap Penerapan SAK EMKM Beni Suhendra Winarso; Arif Sapta Yuniarto
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 12 No. 1 (2023): Jurnal Ilmiah Akuntansi dan Keuangan: January-June 2023
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v12i1.318

Abstract

Banyak UMKM menghadapi masalah yang disebabkan oleh rendahnya pendidikan, kurangnya pemahaman tentang teknologi informasi, kendala dalam menyusun laporan keuangan, dan kurangnya kesadaran akan pentingnya laporan keuangan yang lengkap. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi penerapan SAK EMKM dalam penyusunan laporan keuangan UMKM. Responden dalam penelitian ini adalah UKM di Daerah Istimewa Yogyakarta. Beberapa faktor yang akan diuji antara lain tingkat pendidikan, teknologi informasi, ukuran usaha, pemahaman akuntansi, dan sosialisasi SAK EMKM. Metode penelitian ini  menggunakan uji-t dengan populasi seluruh UKM yang ada di DI Yogyakarta dan jumlah sampel sebanyak 39. Hasil penelitian menunjukkan bahwa tingkat pendidikan, teknologi informasi, dan ukuran usaha tidak berpengaruh terhadap penerapan SAK EMKM. Sebaliknya variabel tingkat pemahaman akuntansi dan sosialisasi SAK EMKM berpengaruh terhadap penerapan SAK EMKM.
PENDAMPINGAN PEMBELAJARAN NUMERASI DAN KEPEMIMPINAN MENGGUNAKAN TEKNOLOGI DIGITAL UNTUK SISWA SB KEPONG MALAYSIA Haris Imam Karim Fathurrahman; Beni Suhendra Winarso
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 4 (2024): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i4.1354-1358

Abstract

Numerasi atau yang lebih dikenal dengan pembelajaran angka saat ini menjadi dasar fundamental pembelajaran di sekolah. Numerasi menjadi bagian penting dalam menunjang bidang ilmu lain dan dapat diterapkan secara aplikatif di kehidupan sehari-hari. Berdasarkan hal tersebut, dibutuhkan suatu pendekatan teknologi yang dapat menunjang proses pembelajaran numerasi sekaligus literasi kepemimpinan menggunakan teknologi digital. Pengabdian ini dilakukan secara luring dengan melakukan kegiatan di Sanggar Bimbingan (SB) Kepong Malaysia. Kegiatan pengabdian ini dibagi menjadi dua sesi yaitu pembelajaran numerasi dan literasi kepemimpinan menggunakan teknologi digital. Sesi numerasi menggunakan teknologi digital berupa game interaktif yang dapat dimainkan secara berkelompok. Sedangkan untuk sesi pembelajaran digital menggunakan video interaktif sekaligus pemaparan. Metode evaluasi yang digunakan adalah angket dengan butir tingkat penerimaan teknologi terhadap dua topik numerasi dan kepemimpinan. Hasil kegiatan pengabdian menunjukan bahwa sebesar 82,7% anak-anak memahami pembelajaran numerasi menggunakan teknologi digital dan 86,5% terkait pemahaman kepemimpinan. Implementasi penggunaan teknologi dalam menunjang pembelajaran numerasi dan kepemimpinan di SB Kepong memberikan dampak positif terhadap penerimaan terhadap anak-anak Sanggar Bimbingan.