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PENGARUH PROFITABILITAS, LEVERAGE, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING Teguh Gunawan Setyabudi
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.415 KB) | DOI: 10.24034/jiaku.v1i1.4949

Abstract

The existence of competition requires companies to make various efforts to maintain the existence of the company and increase company value. The company value is indicated by the company's stock price. The purpose of this research is to prove empirically the effect of profitability, leverage and institutional ownership on firm value with dividend policy as an intervening variable. The research data is secondary data in the form of financial statement data and annual reports of companies belonging to the manufacturing industry listed on the Indonesia Stock Exchange for the period 2016 to 2018, totaling 138 companies. Data analysis used path analysis. The results showed that profitability, leverage and institutional ownership had a significant effect on dividend policy. The variables of profitability, leverage and dividend policy are proven to have a significant effect on firm value, while institutional ownership has no effect on firm value. The dividend policy variable is able to moderate the effect of profitability on firm value, but it is not able to moderate the effect of leverage and institutional ownership on firm value.
Pelatihan Foto Produk dan Penyusunan Laporan Keuangan bagi UMKM Kecamatan Genteng Kota Surabaya Palupi, Dian; Suwitho, Suwitho; Teguh Gunawan Setyabudi; Ulfah Setia Iswara
PEKAT: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2024): Oktober
Publisher : Puslitbang Sinergis Asa Professional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37148/pekat.v3i2.55

Abstract

Kecamatan Genteng sebagai ikon kota Surabaya memiliki banyak sekali potensi ekonomi masyarakat khusunya di bidang kuliner dan handycraft yang harus terus digali untuk mencapai pertumbuhan ekonomi yang optimal. Tujuan dari program pengabdian ini adalah untuk memberikan pelatihan dan pendampingan pemasaran digital dan penyusunan laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Mennegah (SAK EMKM) untuk mendukung pengembangan usaha. Sasaran mitra usaha yakni para pelaku UMKM di Kecamatan Genteng yang bergerak dibidang kuliner dan handicraft terus berinovasi dalam memasarkan produk secara digital. Peserta UMKM pada umumnya telah lama berkecimpung dalam usahanya namun sebagian ada yang belum melakukan pelaporan keuangan. Kegiatan ini dilakukan melalui tahapan survey mitra, pelatihan dan pendampingan foto produk untuk meningkatkan penjualan dan pelaporan keuangan berdasarkan SAK EMKM bagi UMKM di Kecamatan Genteng, dan evaluasi atas implementasi pemasaran digital untuk memperluas cakupan penjualan dan keberlangsungan usaha di tengah tantangan persaingan yang semakin kompetitif. Hasil dari kegiatan ini, peserta UMKM memiliki kemampuan untuk melakukan foto produk dan melakukan pembukuan keuangan. Para pelaku UMKM menyadari pentingnya aplikasi pemasaran melalui online, serta serta pencatatan keuangan usaha.  
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Teguh Gunawan Setyabudi; Susanti; Dini Widyawati; Ulfah Setia Iswara
Jurnal Akuntansi Dan Manajemen Vol 36 No 2 (2025): JAM Vol 36 No 2 Agustus 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v36i2.159

Abstract

This study aims to empirically test the effect of profitability and leverage on company value. This study is a quantitative study. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2020-2023. The sample companies were 55 companies. Profitability variables are measured using return on equity (ROE), leverage variables are measured using debt to asset ratio (DAR), and company value variables are measured using price to book value (PBV). Data analysis was carried out using multiple linear regression analysis. The results of the study show that profitability has no effect on company value, while leverage has a negative effect on company value. Companies with high debt will cause the company value to decrease.
Analisis Kinerja Keuangan UMKM Cak Wang Macro Indonesia Teguh Gunawan Setyabudi
Jurnal Publikasi Ilmu Manajemen Vol. 2 No. 2 (2023): Juni: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v2i2.1612

Abstract

This study aims to analyze the financial performance of PT Cak Wang Macro Indonesia. This company is engaged in the processing of coffee beans and the serving of ready-to-drink coffee and cafes. This research includes quantitative descriptive research. The research data is in the form of financial data consisting of assets, liquidity and equity. Financial can be obtained from the financial reports of PT Cak Wang Macro Indonesia. PT Cak Wang Macro Indonesia is located on Jalan Mastrip, Jember Regency, East Java Province. The company's financial performance is seen from the calculation of profitability ratios, liquidity ratios, leverage ratios, and activity ratios in one period. The results showed that through the calculation of profitability ratios it was known that the company's ability to generate profits, the calculation of the liquidity ratio was known to the company's ability to pay short-term debt, the calculation of leverage ratios was known to the company's ability to manage debt and the activity ratio was known to the effectiveness of inventory turnover and total assets of the company. Analysis of financial performance carried out can assist management in making business decisions.