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The Effect Risk of Credit, Efficiency, and GCG of Bank Profitability (Study in Conventional Commercial Banks Registered on the Indonesia Stock Exchange Period 2012 - 2019) Ayuningrum, Anggrainy Putri
Management Analysis Journal Vol 10 No 2 (2021): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v10i2.45940

Abstract

The purpose of this study to test the effect of risk credit, efficiency and Good Corporate Governance to profit bank in the Indonesian conventional bank. GCG represented by board size, board meeting and disclosure. This study used quantitive research using purposive sampling method and obtained 22 banks by the annual bank report of BEI during 2012-2019 were selected as samples with a total of 174 observation. Data analysis in this study is a multiple linear regression analysis using SPSS Statistic 22. This study is NPL, and BOPO has a negative and significant effect on conventional commecial bank’s profitability. The control variable has size get a positive and significant impact to profitability bank. Board Size, Board Meeting, and Disclosure have not significant effect to the profitability bank. The advice provide is bank should pay attention to risk mitigation of credit and do efficiency on their activity. Furthermore, researchers are also expected to add other independent variables that can affect profitability banks such as CAR, LDR , Risk Commite Meeting, and other control variables like age.
WOMEN ON BOARD (WOB) DAN RISK TAKING PADA BANK PERFORMANCE (STUDI KASUS PADA BANK UMUM KONVENSIONAL PERIODE 2017-2020) Mahirun Mahirun; Anggrainy Putri Ayuningrum; Widya Arsyida
Pena: Jurnal Ilmu Pengetahuan dan Teknologi Vol 36, No 2 (2022): PENA SEPTEMBER 2022
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jurnalpena.v36i2.2306

Abstract

Bank have a function as financial intermediary so that bank become bridge for saving and providing credit. These main activities have credit risk which represented by Non Performing Loan (NPL)  and liquidity risk represented by Loan to Deposit Ratio (LDR). The management of bank is carried out by board of directors who consiststing of various gender, region, education, etc. Gender diversity on bank represented by Women on Board (WOB).  The purpose of this research is to determine Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), and  Women on Board to Return on Assets (ROA) in banks listed on the Indonesia Stock Exchange in 2017-2020 use several criteria. This study uses multiple linear regression analusis method using SPSS version 24. The results of this research state that NPL has negative and significant effect on ROA. LDR has positive and not significant effect on ROA. WOB has negative and not significant effect on ROA. Size as control variable has a positive and significant on ROA. 
ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI Catur Nur Afni; Meliza Meliza; Anggrainy Putri Ayuningrum
Jurnal Ekonomi dan Bisnis Vol 26, No 1 (2023): JURNAL EKONOMI DAN BISNIS MARET 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v26i1.2879

Abstract

The company value perceived by investors towards the company is often associated with the stock price. The higher of  company’s value can increase investor and make good profitability. This study aims to analyze the effect of profitability, firm size, and liquidity on firm value with capital structure as a moderating variable. The population in this study are food and beverage companies listed on the indonesia stock exchange (idx) for 2019-2021. The sample in this company is 84 companies, the sampling method uses purposive sampling. The type of data used is classic asumtion, multiple linear regression, and moderated regression analysis (mra). Hypothesis test using model fitment test and partial test or t test. The results of this study show that partially the variable return on assets has a significant positive effect on price to book value, firm size has an insignificant positive effect on price to book value, and current ratio has a negative but insignificant effect on price to book value. Capital structure cannot moderate the relationship between profitability and price to book value, capital structure cannot moderate the relationship between firm size and price to book value, and capital structure cannot moderate the relationship between current ratio and price to book value. 
Implementasi Green Accounting di RSUD Bendan Kota Pekalongan Rika Adriyana; Dina Amalia Mahmudah; Anggrainy Putri Ayuningrum
Pena Jurnal Ilmu Pengetahuan dan Teknologi Vol 37, No 1 (2023): PENA MARET 2023
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jurnalpena.v37i1.2515

Abstract

Green accounting provides an overview of protecting the environment by combining environmental benefits with environmental costs such as waste management. The purpose of this study is to find out how the implementation of green accounting in Bendan Hospital and how the accounting treatment starts from identifying, recognizing, measuring, presenting, and disclosing the costs of waste management applied at Bendan Hospital. The method used in this research is a qualitative approach. The object of research is Bendan Hospital, Pekalongan City. The results of this study indicate (1) Bendan Hospital has identified the costs incurred for waste management but have not been identified specifically. (2) Recognition of each cost incurred for waste management using the accrual basic method. (3) Measurement of waste management costs in monetary units, namely rupiah multiplied by waste per kilogram. (4) Bendan Hospital presents these costs in the budget realization report and operational report. (5) Bendan Hospital has not reported environmental costs related to waste management specifically.
Optimalisasi Pengelolaan Prinsip Keuangan BUMDes: Upaya Mewujudkan Pembangunan Desa yang Berkelanjutan didha putri; Mahirun; Anggrainy Putri Ayuningrum
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol. 4 No. 2 (2023): Mei
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v4i2.5198

Abstract

Abstract.One of the factors that determine village independence is being able to generatePADes. PADes is income from optimizing village potential. Referring to Law no.6 of 2016 concerning Villages, article 72 paragraph (1) explains that villageoriginal income can come from business results, asset results, self-help andparticipation, mutual cooperation, and other village-original income. This studyform of finding the problem that BUMDes is not yet optimal inSumurjombalongbogo Village, Pekelongan Regency in supporting theacquisition of PADes. This study aims to identify and analyze the managementprinciples of BUMDes in Sumurjomblangbogo Village in accordance with theDevelopment System Dynamics Study Center and to identify and analyze thefinancial statements of BUMDes in Sumurjombangbogo. This research usesqualitative and quantitative descriptive analysis to obtain answers according tothe objectives set. The results of this study are that the SumurjomblangbogoBUMDes have implemented the principles of good financial management and inthe coming year will realize business expansion in various business fields.
Literasi Keuangan Bagi Komunitas di Kecamatan Doro Kabupaten Pekalongan Catur Ragil Sutrisno; Anggrainy Putri Ayuningrum; Akhmad Samsul Ulum
ABDIMAS EKODIKSOSIORA: Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora (e-ISSN: 2809-3917) Vol 1 No 1 (2021): Desember 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.919 KB) | DOI: 10.37859/abdimasekodiksosiora.v1i1.3161

Abstract

UMKM merupakan salah satu pilar penting pada perekonomian di Indonesia, karena menyumbangkan PDB sebesar 61,07%. Jumlah UMKM di Indonesia saat ini mencapai 64,2 juta. Kontribusi penyerapan tenaga kerja sebanyak 97% dari total tenaga kerja yang ada dan mampu menghimoun 60,4% total investasi. UMKM tidak terlepas dari beberapa kendala salah satunya masih rendahnya akses pembiayaan oleh jasa keuangan. Rendahnya pembiayaan jasa keuangan disebabkan tidak adanya pelaporan keuangan pada bisnis UMKM. Pelaku UMKM masih mencampur keuangan usaha dengan pribadi, tidak ada pencatatan pendapatan, biaya serta penjualan. Hal yang juga dialami oleh pelaku UMKM di komunitas Aisyiyah Cabang Doro Kabupaten Pekalongan. Masih minimnya pengetahun tentang keuangan membuat tidak adanya pencatatan keuangan dalam usaha UMKM mereka. Pelatihan dan pendampingan literasi keuangan diharapkan akan mampu meningkatkan kemampuan, pemahaman dan literasi keuangan pemilik UMKM, mampu membuat laporan sederhana dalam pengelolaan usahanya sehingga mampu menjalankan usaha yang efektif dan efisien
Perbandingan Penilaian Kinerja Keuangan Perusaahaan Consumer Goods periode Sebelum dan Setelah pandemi Covid-19 Anggrainy Ayuningrum; Devi Arianti; Meliza Zafrizal
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 3 (2023): J-AKSI
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i3.4659

Abstract

Fenomena Covid-19 dapat mengubah kinerja keuangan perusahaan. Penurunan tingkat konsumsidapat berdampak pada terjadinya perubahan signifikan pada kinerja keuangan perusahaan. Olehkarena itu, penelitian ini mencoba menganalisis perbandingan kinerja keuangan perusahaan sebelumdan pada saat merebaknya Covid-19. Perusahaan barang konsumsi yang terdaftar di Bursa EfekIndonesia pada tahun 2019 hingga 2021 menjadi sampel dalam penelitian ini. Uji Paired Sample T-Testditerapkan untuk membandingkan kinerja perusahaan antara sebelum dan sesudah pandemi Covid-19.Hasil analisis menunjukkan bahwa hanya Current Ratio (CR) yang mempunyai perbedaan signifikansebelum dan sesudah pandemi Covid-19.
The ALTERNATIF PENDANAAN PADA BUMDES SUMURJOMBLANGBOGO KABUPATEN PEKALONGAN: ALTERNATIF PENDANAAN PADA BUMDES SUMURJOMBLANGBOGO KABUPATEN PEKALONGAN Mahirun Mahirun; Anggrainy Putri Ayuningrum; Didha Putri Citradika
DIMASEKA Vol 1 No 1 (2023): April 2023
Publisher : FEB Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/dimaseka.v1i1.5

Abstract

Salah satu faktor yang menentukan kemandirian desa adalah mampu menghasilkan pendapatan asli desa. Pendapatan asli desa merupakan pendapatan dari optimalisasi potensi desa. Mengacu pada UU no. 6 tahun 2016 tentang Desa, pasal 72 ayat (1) menjelaskan bahwa pendapatan asli desa dapat bersumber hasil usaha, hasil aset, swadaya dan partisipasi, gotong royong, dan lain-lain pendapatan asli Desa. Sementara Peraturan Kementerian Desa Nomor 5 Tahun 2015 Pasal 5 menjelaskan tentang prioritas dana desa seperti pemenuhan kebutuhan dasar, pembangunan sarana dan prasarana, pengembangan ekonomi lokal, dan pengelolaan sumber daya alam dan lingkungan yang berkelanjutan. Prioritas penggunaan Dana Desa untuk membiayai pembangunan dan pemberdayaan masyarakat agar dapat meningkatkan kesejahteraan, peningkatan kualitas hidup masyarakat serta pengentasan kemiskinan. Berdasarkan analisa situasi yang telah diuraikan, beberapa permasalahan mitra adalah belum optimalnya pengelolaan BUMDes Tirta Arum sesuai dengan Pusat Kajian Dinamika Sistem Pembangunan, dan belum optimalnya pendanaan pada keuangan BUMDes sesuai dengan prinsip manajemen keuangan perusahaan. Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk mengedukasi pengelola BUMDes Tirta Arum di Desa Sumur Jomblang Bogo tentang pengelolaan BUMDes dan memberikan pelatihan pengelolaan keuangan BUMDes menuju pengelolaan yang profesional. PkM ini menggunakan pendekatan pelatihan dan diskusi untuk menyampaikan materi sesuai dengan tujuan yang sudah ditetapkan.
Implementasi Green Accounting di RSUD Bendan Kota Pekalongan Rika Adriyana; Dina Amalia Mahmudah; Anggrainy Putri Ayuningrum
Pena: Jurnal Ilmu Pengetahuan dan Teknologi Vol 37, No 1 (2023): PENA MARET 2023
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jurnalpena.v37i1.2515

Abstract

Green accounting provides an overview of protecting the environment by combining environmental benefits with environmental costs such as waste management. The purpose of this study is to find out how the implementation of green accounting in Bendan Hospital and how the accounting treatment starts from identifying, recognizing, measuring, presenting, and disclosing the costs of waste management applied at Bendan Hospital. The method used in this research is a qualitative approach. The object of research is Bendan Hospital, Pekalongan City. The results of this study indicate (1) Bendan Hospital has identified the costs incurred for waste management but have not been identified specifically. (2) Recognition of each cost incurred for waste management using the accrual basic method. (3) Measurement of waste management costs in monetary units, namely rupiah multiplied by waste per kilogram. (4) Bendan Hospital presents these costs in the budget realization report and operational report. (5) Bendan Hospital has not reported environmental costs related to waste management specifically.
Pengaruh Kebijakan Deviden, Struktaur Modal, Set Peluang Investasi, Dan Profitabilitas Terhadap Nilai Perusahaan Mahirun, Mahirun; Ayuningrum, Anggrainy Putri; Prasetiani, Titi Rahayu; Kushermanto, Andi
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.9623

Abstract

The research objective is to empirically examine the effect of dividend policy, profitability, capital structure, and investment opportunity set on firm value. The object used is the LQ45 index company on the Indonesia Stock Exchange during the period 2017-2021. The analytical tool we use is multiple linear regression using SPPS software. The results of testing 134 samples over a period of 5 years resulted in the findings of profitability with the return on equity (ROE) indicator, and the investment opportunity set with the price earning ratio (PER) indicator being able to significantly increase the company's value with the price to book value (PBV) indicator. While other findings are dividend policy with dividend payout ratio (DPR) indicator has a negative and insignificant effect on firm value (PBV). While the capital structure with the debt to equitu ratio (DER) indicator although it has a positive effect on firm value (PBV), but the results are not significant.