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Ira Wikartika, Ira

Universitas Pembangunan Nasional Veteran Jawa Timur

Author-ID : 488139

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ANALISIS VOLUNTARY DISCLOSURE PERUSAHAAN TELEKOMUNIKASI DI BEI Eko Purwanto; Ira Wikartika
Neo-Bis Vol 8, No 2 (2014): DESEMBER
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/nbs.v8i2.467

Investasi merupakan kegiatan yang mengandung resiko dan ketidakpastian, dengan adanya informasi yang disajikan perusahaan diharapkan dapat mengurangi tingkat resiko dan ketidakpastian yang dihadapi oleh investor. Pengungkapan laporan keuangan merupakan suatu cara untuk meningkatkan kepercayaan investor dan pengguna laporan lainnya. Disclosure yang luas sangat dibutuhkan oleh para pengguna informasi khususnya investor dan kreditor, namun tidak semua informasi yang dimiliki perusahaan dapat diungkapkan secara umum, detail dan transparan. Tujuan penelitian ini adalah untuk mengetahui pengaruh leverage, firm size, dan profitability terhadap luas voluntary disclosure perusahaan telekomunikasi yang go public. Populasi penelitian adalah seluruh perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia periode tahun 2006 sampai dengan tahun 2010. Teknik penentuan sampel menggunakan purposive sampling yaitu penarikan sampel berdasarkan pertimbangan atas kriteria-kriteria tertentu. Sampel penelitian sebanyak 4 perusahaan. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil pengujian secara parsial menunjukkan bahwa leverage dan firm size berpengaruh terhadap voluntary disclosure, sedangkan profitability tidak berpengaruh terhadap voluntary disclosure. Hasil pengujian secara simultan menunjukkan bahwa leverage, firm size dan profitability berpengaruh terhadap voluntary disclosure.

TESTING PECKING ORDER THEORY IN JAKARTA ISLAMIC INDEX Ira Wikartika; Zumrotul Fitriyah
Neo-Bis Vol 11, No 1 (2017): JUNI
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/nbs.v1i1.2951

Perusahaan merupakan poros penting dalam membangun sistem perekonomian Indonesia. Pendanaaan perusahaan berkaitan erat dengan pemilihan dan kombinasi sumber dana internal maupun sumber dana eksternal. Keputusan pendanaan akan menentukan perusahaan dalam melakukan aktivitas operasinya yang berpengaruh terhadap nilai perusahaan. Pecking order theory merupakan model struktur modal yang mengutamakan pendanaan internal berupa laba ditahan. Penelitian ini bertujuan menganalisis pengaruh faktor-faktor kebijakan stuktur modal terhadap keputusan pendanaan struktur modal menurut pecking order theory. Faktor-faktor yang digunakan adalah profitability dan firm size. Penelitian ini menggunakan 30 perusahaan di Jakarta Islamic Index yaitu perusahaan-perusahaan berbasis saham syariah. Teknik analisis mengggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa : 1) variabel profitability berpengaruh terhadap keputusan pendanaan, namun hasil pengujian ini tidak sejalan dengan pecking order theory karena arahnya yang berlawanan. 2) variabel firm size tidak berpengaruh terhadap keputusan pendanaan. Dengan demikian dapat disimpulkan bahwa perusahaan-perusahaan berbasis saham syariah di Jakarta Islamic Index cenderung tidak mengikuti hirarki pecking order theory.

EDUKASI PENGETAHUAN SANITASI PADA PRODUKSI KERUPUK IKAN DI UD SUMBER REJEKI SURABAYA Andre Yusuf Trisna Putra; Nove Kartika Erliyanti; Ira Wikartika
LOGISTA - Jurnal Ilmiah Pengabdian kepada Masyarakat Vol 5 No 1 (2021)
Publisher : Department of Agricultural Product Technology, Faculty of Agricultural Technology, Universitas Andalas Kampus Limau Manis - Padang, Sumatera Barat Indonesia-25163

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/logista.5.1.240-247.2021

Sanitasi makanan adalah kegiatan yang dilakukan untuk membebaskan makanan dari kontaminasi makanan sehingga makanan tetap aman selama proses produksi makanan mulai dari penanganan bahan baku sampai distribusi produk kepada konsumen. Pengetahuan sanitasi sangat penting dimiliki oleh para pelaku industri makanan terutama pemilik usaha mikro kecil dan menengah (UMKM). Pengetahuan sanitasi yang baik akan mendukung terciptanya produk yang bersih, aman bebas dari bahaya kesehatan. Edukasi tentang sanitasi makanan dilakukan kepada UD Sumber Rejeki yang bergerak pada produksi kerupuk ikan di kota Surabaya. Pelaksanaan pengabdian masyarakat berlangsung dalam dua tahap. Tahap pertama adalah proses koordinasi dengan mitra untuk melaksanakan rangkaian kegiatan. Tahap kedua adalah kegiatan inti yang terdiri dari pre-test, edukasi dan post-test. Materi yang disampaikan antara lain personal hygiene, sanitasi peralatan, dan sanitasi ruangan. Hasil pengamatan setelah kegiatan menunjukkan bahwa penerapan sanitasi yang ada di UD Sumber Rejeki terjadi peningkatan positif. Pengetahuan tentang sanitasi meningkat dari 62% menjadi 82% dan pada penerapannya meningkat dari 44% menjadi 56%. Dari hasil kegiatan tersebut dapat dikatakan bahwa edukasi dalam bentuk penyuluhan merupakan salah satu cara efektif dalam menyampaikan materi sanitasi pada mitra. Hasil positif yang dicapai yaitu peningkatan pengetahuan sanitasi sebesar 10% dan penerapan program sanitasi sebesar 12%. Kata kunci: Kerupuk Ikan, Sanitasi, UMKM ABSTRACT Food sanitation is the practice of following certain rules and procedures to prevent the contamination of food, keeping it safe to eat during food processing from material handling to distribution. Sanitation knowledge is very important for food industry, especially UMKM (usaha kecil mikro dan menengah). Sanitation supports food products that are clea, safe and free from health hazards. Education was carried out to UD Sumber Rejeki, fish cracker industry in Surabaya. The program is implemented in two stages. The first stage is coordination with partner. The second stage consist of pre-test, counseling, and post-test. The content delivered includes personal hygiene, equipment sanitation and room sanitation. The result of post-activity observation showed that implementation of sanitation in UD Sumber Rejeki had a postif increase. Knowledge of sanitation increased from 62% to 82% and in practice increased from 44% to 56%. From the results of this activities, it can be said that counseling is an effective way to convey to sanitation knowledge to partners. Postif results were achieved for sanitation knowledge by 10%, and implemention of sanitation program by 12%. Keywords: Fish Cracker, Sanitation, UMKM

PENERAPAN DAN PENINGKATAN SANITASI MAKANAN PADA PRODUKSI KERUPUK IKAN DI UD SUMBER REJEKI KELURAHAN GUNUNG ANYAR TAMBAK KOTA SURABAYA Nove Kartika Erliyanti; Andre Yusuf Trisna Putra; Ira Wikartika; Dika Prasetyo; Rangga Kurnia Putra; Norizul Inayah
LOGISTA - Jurnal Ilmiah Pengabdian kepada Masyarakat Vol 4 No 2 (2020)
Publisher : Department of Agricultural Product Technology, Faculty of Agricultural Technology, Universitas Andalas Kampus Limau Manis - Padang, Sumatera Barat Indonesia-25163

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/logista.4.2.41-47.2020

Permasalahan yang terjadi pada mitra (UD Sumber Rejeki) adalah minimnya pengetahuan tentang sanitasi makanan pada produksi kerupuk ikan. Hal ini dapat terlihat dari kondisi peralatan yang digunakan dalam produksi kerupuk ikan yang belum sepenuhnya dipisahkan antara peralatan proses produksi dan peralatan rumah tangga. Kurangnya pengetahuan mitra juga ditunjukkan pada saat proses produksi belum menggunakan baju produksi (apron), topi koki, dan dalam produksi kerupuk ikan belum memenuhi kaidah atau pedoman Cara Produksi Pangan Olahan yang Baik (CPPOB). Kegiatan ini bertujuan untuk menerapkan dan meningkatkan sanitasi makanan pada produksi kerupuk ikan sesuai dengan kaidah CPPOB. Metode yang digunakan pada kegiatan ini adalah melakukan sosialisasi, pendampingan, dan edukasi tentang penerapan dan peningkatan sanitasi serta penggunaan peralatan yang sesuai dengan kaidah CPPOB. Metode lainnya adalah membantu pengadaan baju produksi (apron), topi koki, booklet yang berisikan sanitasi diri, bahan baku, peralatan, dan sanitasi ruangan. Hasil dari kegiatan ini adalah mitra sangat antusias dalam menerima materi yang disampaikan dan berkomitmen untuk menerapkan dan meningkatkan sanitasi serta penggunaan peralatan sesuai dengan kaidah CPPOB, adanya baju produksi (apron), topi koki, masker, tempat sampah, dan booklet. Kata kunci: CPPOB, Manajemen produksi, Produksi kerupuk ikan, Sanitasi, UD sumber rejeki ABSTRACT The problem that occurs to partner (UD Sumber Rejeki) is the lack of knowledge about food sanitation in fish crackers production. This can be seen from the condition of the equipment used in the production of fish crackers that has not been completely separated between the production process equipment and household appliances. The lack of knowledge of partner is also shown when the production process does not use apron, chef’s hat, and fish crackers production does not meet the rules for CPPOB. This aims to implement and improve food sanitation in fish crackers production in accordance with CPPOB principles. The method used in this activity is to conduct socialization, mentoring, and counseling on the implementation and improvement of sanitation and the use of equipment in according with CPPOB principles. Another method is to help procure apron, chef’s hat, booklets containing personal sanitation, raw materials, equipment, and room sanitation. The results of this activity is that the partner is very enthusiastic in receiving the material presented and is committed to implementing and improving sanitation and the use of equipment in accordance with CPPOB principles, the existence of apron, chef’s hat, masks, trash bins, and booklets. Keywords: CPPOB, Fish Crackers Production, Production Management, Sanitation, UD sumber rejeki

Analisis Nilai Kecukupan Modal Pada Bank Konvensional yang Terdaftar di Bursa Efek Indonesia Nadela Difia Putri; Yuniningsih Yuniningsih; Ira Wikartika
Target : Jurnal Manajemen Bisnis Vol 2 No 1 (2020)
Publisher : Universitas Bumigora

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, kredit macet, likuiditas, efisiensi dan simpanan terhadap kecukupan modal pada bank konvensional yang tergabung dalam Bursa Efek Indonesia (BEI). Penelitian ini menggunakan data sekunder, berupa laporan keuangan tahunan dan performa perusahaan dari 38 bank konvensional yang terdaftar di Bursa Efek Indonesia (BEI). Sampel perusahaan diperoleh dengan metode sensus. Alat analisis yang digunakan adalah regresi linear berganda, uji asumsi klasik, uji t, uji F, dan koefisien determinasi (R2) dengan profitabilitas, kredit macet, likuiditas, efisiensi dan simpanan sebagai variabel independen, dan kecukupan modal sebagai variabel dependen. Hasil penelitian menunjukkan bahwa profitabilitas, kredit macet dan efisiensi tidak berpengaruh terhadap kecukupan modal. Sedangkan likuiditas mempunyai pengaruh negatif dan simpanan mempunyai pengaruh positif terhadap kecukupan modal.

Pengaruh Kepemilikan Institusional, Konsentrasi Kepemilikan Dan Dividen Terhadap Kinerja Perusahaan Ira Wikartika; Fajar Syaiful Akbar
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol 6 No 1 (2020): March
Publisher : Universitas Muhammadiyah Sidoarjo

Improving company performance is crucial for the company's future life continuity. The company has a primary objective that increases the prosperity of shareholders. Basically, investors expect returns in the form of dividends. The structure of ownership and dividends is one way to improve the company's performance. This research aims to determine the influence of institutional ownership, ownership concentration, and dividends on the company's performance. The research methods used are quantitative methods using multiple linear regression analysis techniques. The research population uses companies listed on LQ45 in the Indonesia Stock Exchange. Sample research of 45 companies during the year 2018. The results showed that institutional ownership and ownership concentration did not affect the company's performance while dividends were influential in the company's performance.

Utilization of Financial Statements Information Systems of Kopwan "Anugerah Bersama" at Gunung Anyar Tambak Surabaya Kustini; Ira Wikartika
Nusantara Science and Technology Proceedings International Seminar of Research Month Science and Technology in Publication, Implementation and Co
Publisher : Future Science

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

Community service activities through the program of utilization of science and technology for the community (PIKAT) has been done in women's cooperative "Anugerah Bersama" which is a cooperative managed by housewives in the village of Anyar Tambak Gunung Kota Surabaya. This program is a continuation of the activities that have been done in 2016 regarding the making of financial statements namely balance sheet, business results report, and cash flow statement. This community service program is funded by LPPM Universitas Pembangunan Nasional “Veteran” Surabaya, East Java, Indonesia’s self-funded Universitas Pembangunan Nasional “Veteran” Surabaya, East Java, Indonesia year 2017. The program's activities are carried out by way of public education and training to the women's cooperative managers. The purpose and benefits of this program is to provide knowledge to the public about the importance of cooperatives for the community to improve welfare and train the skills of cooperative managers about how to use financial cooperative accounting software that later can simplify and accelerate the preparation of savings or savings accounts for members of the cooperative. With the counseling is expected to increase the number of members of the cooperative so that will strengthen the cooperative capital and limit the movement of moneylenders in the future. The results obtained from this training are the cooperative managers have been able to create savings reports using cooperative financial accounting software easily, quickly, and precisely.

Funding Decision Trade Off Theory and Pecking Order Theory Perspectives in Jakarta Islamic Index Ira Wikartika; Zumrotul Fitriyah; Sonja Andarini; Resa Rasyidah
Nusantara Science and Technology Proceedings International Seminar of Research Month Science and Technology in Publication, Implementation and Co
Publisher : Future Science

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

The operations of the company are always faced with the problem of meeting the needs of funds. Company funding is closely related to the selection and combination of internal funding sources and external funding sources. The funding decision of the capital structure determines the company in carrying out its operating activities that affect the company's value. There are two perspectives in determining the funding decision of capital structure, namely trade-off theory and pecking order theory. This study aimed to analyze the effect of capital structure funding decision variables according to the perspective of trade-off theory and pecking order theory on capital structure funding decision. The study population were companies listed in the Jakarta Islamic Index. There were 30 sample companies used during the period of June to November 2016.The result showed that according to trade-off theory, firm size and growth influenced to leverage, but tangible fixed assets and profitability had no effect on leverage. While according to pecking order theory perspective, it showed that only variable of growth that influenced to leverage. Thus it can be concluded that companies in Jakarta Islamic Index tend to follow trade-off theory perspective.

The Effect of Financing Decisions, Investment Decisions, and Asset Manage-ment Decisions on Company Value with Dividend Policy as Moderating Varia-ble in Go Public Companies in Indonesia Ira Wikartika; Kiky Asmara
Nusantara Science and Technology Proceedings 5th International Seminar of Research Month 2020
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.0922

Competition in the highly competitive business world demands the ability of company managers to implement business strategies appropriately so that company goals can be achieved. A good company's financial performance will have an impact on increasing the value of a company. This increase in company value is a positive signal that will attract investors to invest their funds in the company in the hope that they will get dividends. The purpose of this study was to determine the effect of funding decisions on firm value, the effect of investment decisions on firm value, the effect of asset management decisions on firm value, dividend policy in moderating the effect of funding decisions on firm value, dividend policy in moderating the effect of investment decisions on firm value, dividend policy in moderating the effect of asset management decisions on firm value. The research method used is a quantitative method with multiple linear regression analysis techniques. The study population uses publicly-traded companies on the Indonesian stock exchange. The research sample used companies included in the LQ45 index on the IDX during 2016-2018 as many as 34 companies. Sampling was carried out using non-random sampling techniques, with purposive sampling method, namely sampling based on the subjective considerations of the researcher where there are conditions that must be met by the sample. Based on the research results, it can be concluded that funding decisions, investment decisions, and asset management decisions affect firm value. Dividend policy is not able to moderate the interaction between funding decisions and asset management with firm value but can moderate the interaction between investment decisions and firm value.

Pengujian Trade Off Theory dan Pecking Order Theory di Jakarta Islamic Index Ira Wikartika; Zumrotul Fitriyah
BISMA (Bisnis dan Manajemen) Vol. 10 No. 2 (2018)
Publisher : Universitas Negeri Surabaya

The operations of the company are always faced with the problem of meeting the needs of funds. Company funding is closely related to the selection and combination of internal funding sources and external funding sources. The funding decision of the capital structure determines the company in carrying out its operating activities that affect the company's value. There are two perspectives in determining the funding decision of capital structure, namely trade-off theory and pecking order theory. This study aims to analyze the effect of capital structure funding decision variables according to the perspective of trade-off theory and pecking order theory on funding decision of capital structure. The study population used companies listed in the Jakarta Islamic Index. The sample used is 30 companies during the period of June to November 2016. The result shows that according to trade-off theory, firm size and growth influence to leverage, but tangible fixed assets and profitability have no effect on leverage. While according to pecking order theory perspective, it shows that only variable of growth that influence to leverage. Thus it can be concluded that companies in Jakarta Islamic Index tend to follow trade-off theory perspective.

Co-Authors - Kustini Achmad Abdi Syarifudin Adbel Twosheila Mosa Buciarda Adjar, Dinda Dwi Puspita Afitra Azzahra Agustina Safira, Isna Aji Arroziqi, Lintang Alfarizi, Mochammad Ismail Alif Febriansyah Aliffia Putri Pradani Alvina Marcelia Alvina Marcelia Amanda, Farah Wahyuningtyas Andarini, Sonja Andre Yusuf Trisna Putra Angelita, Debry Octavia Anggara, Zakky Rudy Anggraheny Sulistyana Annisa Ayu Salsabillah Annisa’ Laras Atie Ardi Maulana Efendi Arindra Ramadhani, Aura Asia, Crysanti Chandra Aura Arindra Ramadhani Aurel Julanda Happy Pridya Ayu Rachmawati Ayundha Evanthi Azizah, Nurul Bayu, M Rizky Bayu Pratama Billah, Mu’tasim Charity Serepina Sihotang Cholishah Anas Irhamma Clarysa Galuh Fitri Dhani Ichsanuddin Nur Dhava Candra Ardiansyah Dika Prasetyo Dinda Mariana Eko Purwanto Eko Purwanto Elfina Nur Hidayati Erliyanti, Nove Kartika Estetia Adistsany Salwanisa Fadhiilah, Rofi'atul Fajar Syaiful Akbar Fani Khoirotunisa Fani Khoirotunnisa Fani Khoirotunnisa Farras Nafis Fadhila Fatikhatuinniam, Annauval Faya Pratama Kuncoro Putra Femilia, Dian Eka Ferdy Irwansyah Fionita, Rivana Amelia Firda Nur Salsabila Firdaus, Andrew Baihaqi Firmansyach Maulana Hariyono G. Oka Warmana Gagas Pandu Khrisna Heri Pratikto Herman Saputro I Bagus Rendy Brahmastra Ilham Hidayatullah Indah Juliyanti Intan Sulistyowati Irfan Wahyu Jatmiko Irmaya Octavia Elrossi Aisyah Isna Agustina Safira Jenita Nur Ahadiah Kaisya Dinsa Novfrida Karina Sanggraeini Kusuma Winata Khairunnisa Rosyadah khalid, Achmad khalid badaruddin Khoirotunnisa, Fani Kiky Asmara Kinanti, Nadya Arum Laras Atie, Annisa’ Levy Mochammad Tsaqif Lintang Aji Arroziqi M Rizky Bayu Pratama Mardhiyyah, Febriyanti Marta Amanda Panjaitan Mentari Clara Dewanti Mila Irian Diana Mila Kusuma Putri Mochammad Ismail Alfarizi Muhadjir Anwar Muhadjir Anwar Muhammad Ahmi Husein Muhammad Inam Aufiyak Muhammad Nashir Hasan Muhammad Syafiqul Hamizan Mu’tasim Billah Nadela Difia Putri Nadhiya Hana Aushafina Nafisa Dean Putri Aqila Nashir Hasan, Muhammad Niken Rahmawati Nilamsari, Belgis Norizul Inayah Nur Shadrina Prameswari Nurjanti Takarini NURUL AZIZAH Panjaitan, Gary Gilbert Goklas Phung, Cavin Kleinsteuber Prameswari, Nur Shadrina Prasetiawati, Fisca Ardi Pratama, Maulana Rifqi Putri Tasya Nabillah Rachmalia Indah Anggraini Rachmasari, Shanti Septiana Raden Roro Dwi Rizky P Rafika Sari Rahma, Aliefiya Rahman Amrullah Suwaidi Rangga Kurnia Putra Ranum Sari, Amira Rasyidah, Resa Rezhota Gemirangga Rismasari, Dini Aprilia Rizka Fatiha Zahra Rizqina, Rr. Rachmalia Nadia Ronnald Christanto Admanegara Salsabillah Akustika Salsabillah, Annisa Ayu Savira Ditya Nafitri Sibarani, Steven Arrow Rinel Siti Alya Noviani Siti Aminah Styven Arlian Valentino Subhanulfikri, Faiz Sulastri Irbayuni Sulistyo, Yuwono Syahniar, Emiliana Nisa Taufikurrahman Taufikurrahman Taufikurrahman, M.Pd Tegar Satria Adi Tegar Satria Adi Tsany, Annisa Roisita Tuhfatul Ahbab Venita Restu Al’Amin Vicky Chandra Vinka Savita Sari Vitria Dinata Laksono Wahyu Nurbayzura Wanda Prastiti Rizky Wahyudi Wardhani, Amelia Ayu Wijayanti, Nur Rohmah Yuniningsih Yuniningsih Yuwono Sulistyo Zahra Aini Nasyifa Zakky Rudy Anggara Zeinnisa Inggit Raytasyah Zumrotul Fitriyah Zumrotul Fitriyah

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