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ANALISIS PENGARUH INFORMASI AKUNTANSI TERHADAP HARGA SAHAM DENGAN LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONBILITY SEBAGAI PEMODERASI Adhitya, Toni
Jurnal Bisnis dan Manajemen Vol 3, No 1 (2016): Jurnal Bisnis dan Manajemen Volume 3 Nomor 1 Tahun 2016
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jbm.v3i1.77

Value relevance is being defined as the ability to explain the effect of accounting information to the price or stock returns. Accounting information is relevant if it could affect users of the financial statements in making decision. Earnings, book value, and cash flow constitute important components of financial report which is usually used as a means to inform the companys performance. Aside from financial report, accounting information can also be obtained from on corporate social responsibility disclosure report. The objective of this research is to analyze the relevance of accounting information included earnings, book value, and cash flow to the stock price and to test the role of corporate social responsibility disclosure in moderating the relevance of earnings and book value. Sample that used in this research is non-financial listed companies in Indonesian Stock Exchange on 2007-2011. Samples are determined by purposive sampling method, 505 for the first sampling and 235 for second sampling. Hypotheses were tested using multiple regression analysis. This research shows that earning, book value, and cash flow from operating activity and cash flow from investment have value relevance, on the other hand financing is proven has no relevance with stock price. CSR Disclosure has been proven that it can moderate the relevance of earning and book value.

Analisis Pengaruh Promosi dan Lokasi Terhadap Keputusan Menjadi Anggota Pada Gapoktan Mulya Jaya Unit LKMA Amanah Mandiri Adhitya, Toni
Al-Muraqabah: Journal of Management and Sharia Business Vol. 3 No. 2 (2023): Al-Muraqabah: Journal of Management and Sharia Business
Publisher : Sharia Business Management Study Program, Faculty of Economics and Islamic Business at IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuraqabah.v3i2.1016

The purpose of this research is to find out how much influence promotion and location variables have on the decision to become a member of the Gapoktan Mulya Jaya Unit of LKMA "Amanah Mandiri". The method used is quantitative, the instrument in this research is a questionnaire given to respondents. As for the population in this research, there were 107 members who were active in financing and saving at the Gapoktan Mulya Jaya LKMA Unit "Amanah Mandiri" (respondents). The sampling technique used in this research is Non-Probability Sampling using a saturated sampling technique. The data was processed using descriptive data analysis, validity testing, classical assumption testing, and hypothesis testing. The results of the research found that the regression equation formed was Y = 9.932+ 0.299 X1 + 0.616 X2. If the promotion increases by one unit, the decision to become a member will increase by 0.299 and if the location increases by one unit, the decision to become a member will increase by 0.616. According to the results of the T test, it is known that the significant value of t is (0.000 < 0.05) with the result tcount = 6.160> t¬table = 1.65922, so H0 is rejected and Ha1 is accepted, which means there is a real (significant) influence on the Promotion variable (X1) on the Decision to Become a Member variable (Y). And it is known that the significant value of t (0.000 < 0.05) with the result tcount = 14,500> ttable = 1.65922, then H0 is rejected and Ha2 is accepted, which means there is a significant influence of the Location variable (X2) on the Decision to Become a Member variable (Y). Based on the R Square significance test that has been carried out. As a result, promotion and location have a significant influence on the decision to become a member by 0.841 or 84.1%. So the results obtained were that 84.1% of the decision to become a member was influenced by Promotion and Location variables, while the remaining 15.9% was influenced by other variables not examined in this research, such as price and product.

Pendistribusian Dana Ziswaf Di Masa Pandemi Covid-19: (Studi Analisis Terhadap Lazisnu Kota Kediri) Adhitya, Toni
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 1 No. 1 (2021)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v1i1.64

This research is motivated by the spread of the Covid-19 pandemic in various countries, especially Indonesia, which hurts the state order. These impacts cover the economic, educational, health, social, and religious fields. In handling the impact of Covid-19, it is necessary to collaborate with the government and elements of the community, especially zakat management institutions as social fund management institutions. The purpose of this study is to find out how the mechanism for the distribution of ZISWAF in dealing with the Covid-19 pandemic and the role of ZISWAF in dealing with the Covid-19 pandemic in affected communities. As well as the distribution of ZISWAF in dealing with the Covid-19 pandemic at LAZISNU Kediri. The results showed that the ZISWAF distribution during the pandemic was manifested in various programs and several factors supported and hindered the distribution.

Analisis Pengaruh Promosi dan Lokasi Terhadap Keputusan Menjadi Anggota Pada Gapoktan Mulya Jaya Unit LKMA Amanah Mandiri Adhitya, Toni
Al-Muraqabah: Journal of Management and Sharia Business Vol. 3 No. 2 (2023): Al-Muraqabah: Journal of Management and Sharia Business
Publisher : Sharia Business Management Study Program, Faculty of Economics and Islamic Business at IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuraqabah.v3i2.1016

The purpose of this research is to find out how much influence promotion and location variables have on the decision to become a member of the Gapoktan Mulya Jaya Unit of LKMA "Amanah Mandiri". The method used is quantitative, the instrument in this research is a questionnaire given to respondents. As for the population in this research, there were 107 members who were active in financing and saving at the Gapoktan Mulya Jaya LKMA Unit "Amanah Mandiri" (respondents). The sampling technique used in this research is Non-Probability Sampling using a saturated sampling technique. The data was processed using descriptive data analysis, validity testing, classical assumption testing, and hypothesis testing. The results of the research found that the regression equation formed was Y = 9.932+ 0.299 X1 + 0.616 X2. If the promotion increases by one unit, the decision to become a member will increase by 0.299 and if the location increases by one unit, the decision to become a member will increase by 0.616. According to the results of the T test, it is known that the significant value of t is (0.000 < 0.05) with the result tcount = 6.160> t¬table = 1.65922, so H0 is rejected and Ha1 is accepted, which means there is a real (significant) influence on the Promotion variable (X1) on the Decision to Become a Member variable (Y). And it is known that the significant value of t (0.000 < 0.05) with the result tcount = 14,500> ttable = 1.65922, then H0 is rejected and Ha2 is accepted, which means there is a significant influence of the Location variable (X2) on the Decision to Become a Member variable (Y). Based on the R Square significance test that has been carried out. As a result, promotion and location have a significant influence on the decision to become a member by 0.841 or 84.1%. So the results obtained were that 84.1% of the decision to become a member was influenced by Promotion and Location variables, while the remaining 15.9% was influenced by other variables not examined in this research, such as price and product.

Integrasi Kasir Pintar Untuk Peningkatan Daya Saing UMKM Warung Kuliner Dhoho Plaza Kota Kediri Jaza', Mochammad Miftakh; Khoiruddin, M Ilman; Pinasty, Rekananta Nasa; Barira, Imelda Nurrahmatul; Adhitya, Toni
Welfare : Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2024): Welfare : September 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v2i3.1764

Candaria is an MSME that utilizes the potential of pineapple fruit, typical of Kediri Regency, to produce processed products with added value. However, Candaria's branding and product promotion strategies are still limited to the simple use of social media. This community service activity aims to assist Candaria in strengthening branding and increasing product promotion through social media, especially Instagram. The method used is the Asset- Community Development approach, which utilizes local assets such as superior products and available technology to optimize the potential of MSMEs. Assistance is carried out by creating creative video content containing product introductions and education about processed pineapple typical of Kediri. The results of the activity show an increase in the quality of Candaria's digital content, which has an impact on increasing product visibility on social media and consumer appeal. Through this activity, Candaria is able to develop a more effective and sustainable marketing strategy.

Pendistribusian Dana Ziswaf Di Masa Pandemi Covid-19: (Studi Analisis Terhadap Lazisnu Kota Kediri) Adhitya, Toni
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 1 No. 1 (2021)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v1i1.64

This research is motivated by the spread of the Covid-19 pandemic in various countries, especially Indonesia, which hurts the state order. These impacts cover the economic, educational, health, social, and religious fields. In handling the impact of Covid-19, it is necessary to collaborate with the government and elements of the community, especially zakat management institutions as social fund management institutions. The purpose of this study is to find out how the mechanism for the distribution of ZISWAF in dealing with the Covid-19 pandemic and the role of ZISWAF in dealing with the Covid-19 pandemic in affected communities. As well as the distribution of ZISWAF in dealing with the Covid-19 pandemic at LAZISNU Kediri. The results showed that the ZISWAF distribution during the pandemic was manifested in various programs and several factors supported and hindered the distribution.

Pengaruh Arus Kas, Profitabilitas dan Ukuran Perusahaan terhadap Dividend Pay-Out Ratio Adhitya, Toni
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 2 (2022)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v2i2.307

This study aims to determine the effect of cash position (CP), profitability (ROA), and company size on the dividend payout ratio (DPR) variable. The number of samples used was 26 companies which were always included in the LQ45 in 2015- 2019. Data analysis was performed using multiple linear regression tests. Based on the results of the data analysis, it can be concluded that the cash potential, profitability, and company size can partially influence the Dividend Payout Ratio (DPR). Simultaneously cash potential (CP), profitability (ROA), and company size influence the variable Dividend Payout Ratio (DPR) based on the calculated F value obtained at 3.751 with a P value of 0.004. The amount of influence exerted by the five variables is 20.7%. Penelitian ini bertujuan untuk mengetahui pengaruh cash position (CP), profitability (ROA), dan ukuran perusahaan terhadap variabel Dividend Payout Ratio (DPR). Jumlah sampel yang digunakan sebanyak 26 perusahaan yang selalu masuk dalam LQ45 pada tahun 2015 – 2019. Analisis data dilakukan dengan menggunakan uji regresi linier berganda. Berdasarkan hasil analisis data dapat disimpulkan bahwa secara parsial cash potition, profitability dan ukuran perusahaan dapat memberikan pengaruh terhadap Deviden Payout Ratio (DPR). Secara simultan cash potition (CP), profitability (ROA), dan ukuran perusahaan pengaruh terhadap variabel Deviden Payout Ratio (DPR) berdasarkan nilai F hitung yang diperoleh yaitu sebesar 3,751 dengan nilai P value sebesar 0,004. Besarnya pengaruh yang diberikan oleh kelima variabel tersebut adalah sebesar 20,7%.

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