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The Influence Of Financial Distress, Return On Assets (ROA) And Company Size On Profit Management (Study On Pharmaceutical Companies Listed On The Indonesian Stock Exchange (BEI) In 2016-2022) Nastiti Rizky Shiyammurti; Elis Citra Lestari
Jurnal Multidisiplin Sahombu Vol. 4 No. 01 (2024): Jurnal Multidisiplin Sahombu, 2024
Publisher : Sean Institute

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

The aim of this research is to examine and analyze the influence of financial distress, Return on assets (ROA) and company size on earnings management in Food and Beverage Companies listed on the Indonesia Stock Exchange in 2016 -2022 . Financial distress uses model Altman Z - score , return on assets and company size ( size ) which are measured using natural logarithms. The total sample used in this research was 8 companies through purposive sampling. The data used in this research is secondary data. To test the hypothesis in this research, the multiple linear regression analysis method was used with a significance level of 0.05 using eviews 12 . The coefficient of determination in this research is 5 7 % which can be explained by the independent variables, namely financial distress, return on assets (ROA) and company size on earnings management variables . The results of this research indicate that financial distress influences earnings management , return in assets (ROA) influences earnings management , but company size has no influence on earnings management . Financial distress, return on assets and company size influence simultaneously or together on earnings management in pharmaceutical companies listed on the Indonesia Stock Exchange (BEI). Because the significance level is <0.05.

Pelatihan Penggunaan Mendeley Reference Manager Bagi Mahasiswa UNAS PASIM Bandung Sri Mulyeni; Rini Handayani; Nastiti Rizky Shiyammurti; Herlina Herlina; Dhea Adinda
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 2 No. 2 (2023): Juni : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v2i2.1843

student often face difficulties in compiling a bibliography for their academic papers. To avoid plagiarism, it is important to include a comprehensive list of references. The large number of references required in academic writing can make it challenging for some students to manually create a bibliography. To overcome this issue, there is an application called Mendeley that can facilitate the automatic generation of bibliographies. However, many students are still unfamiliar with how to use the Mendeley application, and some may not even be aware of its exixtence. Therefore, this training is organized with the aim of providing a comprehensive understanding to the general student population on how to use the Mendeley application effectively for automatic bibliography creation. The training aims to empower students to independently manage their references, with the hope of achieving maximum results, such as enhancing participants’ knowledge and understanding of using Mendeley, as well as improving their skills in utilizing the application for various types of academic writing, including final projects, journals and theses.

The Influence of Loan Capital and Acceptable Turnover on The Results of Operations in Employee Cooperatives PT. Tristex Independent Nastiti Rizky Shiyammurti; Teni Kusherawati
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 1 No. 6 (2023): DESEMBER : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v1i6.381

The purpose of this study was to see the effect of loan capital and accounts receivable turnover on the remaining operating results of the cooperative employees of PT. Tristex Mandiri Cimahi. The population in this study is data on cooperative financial reports as many as 6 financial reports for 2015-2020. The sampling technique uses the census sampling method or saturated samples. The research design uses descriptive methods and associative methods. The analytical method uses multiple linear regression analysis. Based on the results of the study showed that partially there is no significant effect of loan capital variable on the remaining operating results , and partially there is a positive and significant effect of accounts receivable turnover on the remaining operating results . Simultaneously there is the effect of loan capital and accounts receivable turnover on the remaining operating results . Based on the value of R Square obtained by 0.908 or 90.8 %, this means that loan capital and accounts receivable turnover can affect the remaining operating results of 90.8 % , the remaining 90.8 % 9.2 % is influenced by other variables that are not involved in this study

Pengaruh Likuiditas dan Perputaran Kredit Terhadap Rentabilitas Ekonomi di Bank Perkreditan Rakyat Artha Mitra Kencana Nastiti Rizky Shiyammurti; Juniaman Waruwu
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3153

Profitability is the ability of a company to generate profits in a certain period based on sales, investment, capital and asset. This study aims to determine the effect of liquidity and credit turnover on profitability partially and simulataneously at PT. BPT Artha Mitra Kencana in 2014-2023. The type of research used is quantitative research, with the sampling technique using saturated sampling. The research method used in this research is descriptive and associative method with the help of the SPSS 25 application. The results of this study indicate that partially the liquidity variable has a positive and significant effect on profitability, and credit turnover has a positive and significant effect on profitability. But simulataneously the variable of liquidity and credit circulation have a significant effect on profitability.

Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Perataan Laba (Studi Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2022) Nastiti Rizky Shiyammurti; Non Sely Iklima
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3172

The purpose of this study is to collect data and information and analyze related to profitability, leverage and company size on income smoothing in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. The method used in this study is quantitative with a descriptive and associative approach. The sample used in this study was 67 companies through purposive sampling. The data used in this study are secondary data (indirect observation). The data analysis method uses panel data regression analysis (pooled data) with STATA software version 17. The results of the study show that partially shows that the profitability/ROA variable does not affect income smoothing, as well as leverage/DER does not affect income smoothing, while company size significantly affects income smoothing. Simultaneously, profitability, leverage and company size do not affect income smoothing in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Because the significance level is > 0.05.

Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Nilai Perusahaan Bumn Go Public Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Nastiti Rizky Shiyammurti; Reny Wahyuni
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i4.516

This research was conducted on publicly traded state-owned companies listed on the Indonesia Stock Exchange for the 2017-2023 period. The aim of this research is to find out how much Good Corporate Governance and Corporate Social Responsibility, either partially or simultaneously, affect the company value of publicly traded state-owned companies listed on the Indonesia Stock Exchange for the 2017-2023 period. The research methods used in this research are descriptive methods and associative methods.In this research, the unit of analysis is financial report documents and sustainability reports on publicly traded state-owned companies listed on the Indonesia Stock Exchange for the 2017-2023 period. The sample in this research was 7 companies. Random sampling is purposive sampling consideration. The analysis method uses multiple linear regression analysis. Based on the research results, it shows that partially there is no significant influence of Good Corporate Governance sub-variables of the board of commissioners, board of directors and audit committee on company value, and partially there is no significant influence of Corporate Social Responsibility on company value.Simultaneously there is an influence of Good Corporate Governance sub variables of the board of commissioners, board of directors, and audit committee and Corporate Social Responsibility on company value. Based on the R Square value obtained at 0.305 or 30.5%, this means that the Good Corporate Governance variable with the sub-variables of the board of commissioners, board of directors and audit committee and the Corporate Social Responsibility variable contributes to the influence on company value of 30.5%, the remaining 69 .5% is influenced by other variables not involved in this research.

Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Nilai Perusahaan BUMN Go Public pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI) Nastiti Rizky Shiyammurti; Reny Wahyuni
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i4.520

This research was conducted on publicly traded state-owned companies listed on the Indonesia Stock Exchange for the 2017-2023 period. The aim of this research is to find out how much Good Corporate Governance and Corporate Social Responsibility, either partially or simultaneously, affect the company value of publicly traded state-owned companies listed on the Indonesia Stock Exchange for the 2017-2023 period. The research methods used in this research are descriptive methods and associative methods.In this research, the unit of analysis is financial report documents and sustainability reports on publicly traded state-owned companies listed on the Indonesia Stock Exchange for the 2017-2023 period. The sample in this research was 7 companies. Random sampling is purposive sampling consideration. The analysis method uses multiple linear regression analysis. Based on the research results, it shows that partially there is no significant influence of Good Corporate Governance sub-variables of the board of commissioners, board of directors and audit committee on company value, and partially there is no significant influence of Corporate Social Responsibility on company value.Simultaneously there is an influence of Good Corporate Governance sub variables of the board of commissioners, board of directors, and audit committee and Corporate Social Responsibility on company value. Based on the R Square value obtained at 0.305 or 30.5%, this means that the Good Corporate Governance variable with the sub-variables of the board of commissioners, board of directors and audit committee and the Corporate Social Responsibility variable contributes to the influence on company value of 30.5%, the remaining 69 .5% is influenced by other variables not involved in this research.

Pengaruh Kecanggihan Teknologi Informasi dan Pengetahuan Pengguna Terhadap Efektivitas Sistem Informasi Akuntansi : (Studi Kasus pada Koperasi yang ada di Wilayah Cimahi Utara) Jejen Jaenudin; Nastiti Rizky Shiyammurti
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 4 No. 1 (2025): Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v4i1.3040

This research was conducted in cooperatives in the North Cimahi region. The purpose of this study was to examine the effect of sophistication of information technology and management knowledge on the effectiveness of accounting information systems in cooperatives in the North Cimahi region. The population in this study were customers of cooperative management in the North Cimahi region, with a sample of 63 administrators. The sampling technique used was the census sampling method or the saturated sample. The research design used descriptive and associative methods. The results of the descriptive analysis showed that the average score of the information technology sophistication variable (X1) was 196 categorized as "enough", and the management knowledge variable (X2) was 190 categorized as "enough", and the accounting information sistem effectiveness variable (Y) was equal to 198 were categorized as “enough”. For associative analysis using, multiple linear regression analysis. The results of the calculation of the influence of the passive can be seen that the variable sophistication of information technology on the effectiveness of the accounting information system is 14.5% and the knowledge of the management variable is 52.3%. The results of the calculation of the influence of the variable sophistication of information technology and management knowledge on the effectiveness of the accounting information system simultaneously can be seen that the value of R square (R2) is 0.669, then the coefficient of determination (KD) is 0.669 x 100% = 66.9%, this means the effect of sophistication of information technology and management knowledge on the effectiveness of accounting information system effectiveness is 66.9%, while the remaining 33.1% is influenced by other factors not involved in this study.

Pengaruh Likuiditas dan Perputaran Kredit Terhadap Rentabilitas Ekonomi di Bank Perkreditan Rakyat Artha Mitra Kencana Nastiti Rizky Shiyammurti; Juniaman Waruwu
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3153

Profitability is the ability of a company to generate profits in a certain period based on sales, investment, capital and asset. This study aims to determine the effect of liquidity and credit turnover on profitability partially and simulataneously at PT. BPT Artha Mitra Kencana in 2014-2023. The type of research used is quantitative research, with the sampling technique using saturated sampling. The research method used in this research is descriptive and associative method with the help of the SPSS 25 application. The results of this study indicate that partially the liquidity variable has a positive and significant effect on profitability, and credit turnover has a positive and significant effect on profitability. But simulataneously the variable of liquidity and credit circulation have a significant effect on profitability.

Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Perataan Laba (Studi Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2022) Nastiti Rizky Shiyammurti; Non Sely Iklima
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3172

The purpose of this study is to collect data and information and analyze related to profitability, leverage and company size on income smoothing in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. The method used in this study is quantitative with a descriptive and associative approach. The sample used in this study was 67 companies through purposive sampling. The data used in this study are secondary data (indirect observation). The data analysis method uses panel data regression analysis (pooled data) with STATA software version 17. The results of the study show that partially shows that the profitability/ROA variable does not affect income smoothing, as well as leverage/DER does not affect income smoothing, while company size significantly affects income smoothing. Simultaneously, profitability, leverage and company size do not affect income smoothing in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Because the significance level is > 0.05.

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