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<![CDATA[Analisis Kinerja Keuangan Terhadap Tingkat Bagi Hasil Mudharabah ]]>
<![CDATA[Astari Dianty]]>
<![CDATA[ Economics Professional in Action (E-Profit) Vol 2 No 01 (2020): Economic Professional in Action (E-PROFIT) ]]>
Publisher : <![CDATA[LPPM Universitas Informatika dan Bisnis Indonesia ]]>
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DOI: 10.37278/eprofit.v2i01.239
<![CDATA[Tujuan utama dari penelitian ini adalah untuk mendapatkan bukti empiris tentang pengaruh kinerja keuangan terhadap tingkat bagi hasil mudharabah deposito bank syariah (syariah) yang terdaftar di bank Indonesia. Populasi data adalah 11 bank dengan prinsip syariah yang terdaftar di bank Indonesia pada periode 2010-2012. Sampel diambil secara purposive sampling penelitian. Kemudian jenis analisis terhadap data yang diperoleh. Analisis data yang digunakan dalam penelitian ini adalah pengujian asumsi klasik dan analisis regresi sederhana. Penelitian secara parsial membuktikan bahwa profitabilitas (ROE) tidak berpengaruh signifikan terhadap tingkat setoran bagi hasil mudharabah. deposito mudharabah.]]>
<![CDATA[Pengaruh Penerapan Green Accounting Terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening ]]>
<![CDATA[Astari Dianty]]>
<![CDATA[ JURNAL EKBIS Vol 23 No 2 (2022): Jurnal Ekbis : Analisis,Prediksi dan Informasi ]]>
Publisher : <![CDATA[Universitas Islam Lamongan ]]>
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<![CDATA[The condition of the value of the mining sub-sector companies in 2018 – 2020 decreased due to the decline in the financial performance of the mining sub-sector companies. This is indicated to occur because there are still many mining companies that have not implemented the concept of green accounting in their mining activities, thus affecting consumer perceptions when product sales occur. This study aims to analyze the effect of implementing green accounting on firm value with financial performance as an intervening variable. Data is obtained from 42 financial statements of companies in the mining sub-sector listed on the Indonesia Stock Exchange for the period 2018 - 2020. Green Accounting is measured using a Dummy Variable where the value is 0 for companies that do not have an environmental cost component and 1 for companies that have an environmental cost component. Finance is measured using Return on Assets and Firm Value is measured using Price to Book Value. Path analysis is used to analyze the effect of independent variables on the dependent variable, as well as the indirect effect of the intervening variable.]]>
<![CDATA[Pengelolaan Keuangan Dan Pemasaran Digital Pada Kampung Rajoet ]]>
<![CDATA[Johannes Kristian Siregar]]>;
<![CDATA[Astari Dianty]]>
<![CDATA[ Jurnal Bhakti Karya dan Inovatif Vol 2 No 01 (2022): Jurnal Bhakti Karya dan Inovatif ]]>
Publisher : <![CDATA[LPPM Universitas Informatika dan Bisnis Indonesia ]]>
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DOI: 10.37278/bhaktikaryadaninovatif.v2i01.479
<![CDATA[Perkembangan usaha kecil menengah menjadi hal penting bagi pertumbuhan perekonomian suatu bangsa dimana pada saat ini pemahaman terhadap akuntansi serta perubahan bisnis menjadi bisnis digital merupakan kunci utama untuk meningkatkan hal tersebut. Melihat demografi Indonesia di pasar online yang cukup besar dan berpotensi terus berkembang dimana Indonesia menjadi yang tertinggi di kawasan Asia Tenggara dengan kontribusi ekonomi digital sebesar 7.8% pada tahun 2020 merupakan pasar yang menjanjikan untuk e-commerce. Pengabdian Kepada Masyarakat dilaksanakan pada Kampung Rajoet sebagai salah satu usaha kecil menengah yang ada di Kota Bandung yang memproduksi barang sandang dengan cara merajut. Kampung Rajoet mengalami kendala dalam menghitung harga jual serta pemasaran secara online dimana dampak dari pandemic Covid-19 menjadi kendala utama memaksa mereka merubah bisnis konvensional ke bisnis digital. Pelatihan yang dilaksanakan merujuk atas kebutuhan mereka dalam pemenuhan pengetahuan baik secara teori maupun praktik. Hasil yang diperoleh memberikan dampak yang signifikan dimana kurang lebih 85% atau 34 pengusaha Kampung Rajoet dari total 41 pengusaha telah memasarkan produknya secara online dengan menggunakan media sosial seperti WhatsApp, Instagram, Facebook ataupun E-commerce seperti Shoppe. Selain itu dengan pengelolaan keuangan yang baik meningkatkan omset mereka hingga 70% walaupun masih belum normal seperti sebelum pandemik. Pelatihan tersebut memberikan dampak positif terkait penentuan harga jual serta pemasaran secara online sehingga diharapkan dapat meningkatkan perekonomian Kampung Rajoet.]]>
<![CDATA[Pengelolaan Keuangan Guna Menghadapi Resesi 2023 ]]>
<![CDATA[Astari Dianty]]>
<![CDATA[ Jurnal Bhakti Karya dan Inovatif Vol 3 No 1 (2023): Jurnal Bhakti Karya dan Inovatif ]]>
Publisher : <![CDATA[LPPM Universitas Informatika dan Bisnis Indonesia ]]>
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DOI: 10.37278/bhaktikaryadaninovatif.v3i1.581
<![CDATA[The threat of a global recession is projected to continue until 2023, where this starts in 2021 due to the impact of Covid-19, GDP has decreased to decline in successive quarters. This should not be ignored because it will have an impact on the possibility of increasing the risk of recession. . So that business people are not significantly affected by the 2023 recession which is projected to continue, business people must have financial quality that is strong enough both now and in the future. This can be realized through good financial management. The implementation method for this activity consisted of a preparatory stage, namely conducting an initial survey of the Bojongloa District regarding the problems that occurred, carrying out sharing sessions on financial management, and conducting monitoring and evaluation to find out how much the participants' abilities in this financial management activity had increased.]]>
<![CDATA[PENGARUH KONSERVATISME DAN KETIDAKTEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN TERHADAP EARNING RESPON COEFFICIENT ]]>
<![CDATA[Astari Dianty]]>
<![CDATA[ Media Mahardhika Vol. 19 No. 1 (2020): September 2020 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v19i1.192
<![CDATA[The purpose of this study is to analyze the relationship between conservatism and the inaccuracy of the delivery of financial statements with earning response coefficient on manufacturing companies listed on the Indonesia Stock Exchange. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in the period 2010-2012. The sample selection method used is the purposive sampling method. Based on purposive sampling, there were 91 companies included in the criteria during the 2010-2012 observation period, so there were 273 samples. The data analysis technique was done by SPSS Ver. 21. Based on the results of statistical tests, it was concluded that Conservatism and Inaccuracy in the delivery of financial statements have an influence on the Earning Response Coefficient. Based on these conclusions, the researcher suggests that the Issuer is more appropriate in presenting financial statements given the variable inaccuracy in the delivery of financial statements has an influence on the earnings response coefficient.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN ]]>
<![CDATA[Astari Dianty]]>
<![CDATA[ In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 18 No 1 (2019): In Search ]]>
Publisher : <![CDATA[LPPM UNIBI ]]>
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DOI: 10.37278/insearch.v18i1.138
<![CDATA[The purpose of this study was to examine the influence of intellectual capital (value added human capital, value added structural capital, and value added capitalemployed) of the financial performance be measured by return on asset (ROA) onbanking companies listed on the Bank Indonesia. The study period began in 2011 until 2012, with asampling method that is purposive sampling method. Statistical testing using multipleregression analysis. The results of partial showed that value added human capital has apositive effect and significant to return on asset, value added structural capital has apositive effect and significant to return on asset, whereas value added capital employedhas a negative effect and no significant to return on asset. The result of simultan showedthat value added human capital, value added structural capital, and value added capitalemployed have a positive effect and significant to return on asset.Keyword : Intellectual Capital, Financial Performance, Banking Company.]]>
<![CDATA[Pengaruh Kepemilikan Manajerial Dan Kepemilikan Institusional Terhadap Nilai Perusahaan ]]>
<![CDATA[Astari Dianty]]>
<![CDATA[ In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 19 No 2 (2020): In Search ]]>
Publisher : <![CDATA[LPPM UNIBI ]]>
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DOI: 10.37278/insearch.v19i2.336
<![CDATA[The main objective of this study is to obtain empirical evidence about the effect of managerial ownership and institutional ownership on firm value in manufacturing companies listed on the Indonesia Stock Exchange. The data population was 154 manufacturing companies in the period 2015 - 2019. The sample was taken by purposive sampling, where only 92 companies met the requirements. The data analysis used in this study was testing classical assumptions and multiple regression analysis. Research partially proves that Managerial Ownership and Institutional Ownership have an effect on Firm Value.]]>
<![CDATA[Pengaruh Leverage Terhadap Manajemen Laba ]]>
<![CDATA[Astari Dianty]]>
<![CDATA[ In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 20 No 1 (2021): In Search ]]>
Publisher : <![CDATA[LPPM UNIBI ]]>
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DOI: 10.37278/insearch.v20i1.393
<![CDATA[The main objective of this study is to obtain empirical evidence on the effect of leverage on earnings management in manufacturing companies in the basic industrial sector and chemicals listed on the Indonesian stock exchange. The data population was 63 manufacturing companies in the period 2015 - 2019. The sample was taken by purposive sampling, where only 6. The data analysis used in this study is testing classical assumptions and linier regression analysis. Research partially proves that leverage hasn’t an effect on earnings management.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP ECONOMIC VALUE ADDED ]]>
<![CDATA[Astari Dianty]]>
<![CDATA[ In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 20 No 2 (2021): In Search ]]>
Publisher : <![CDATA[LPPM UNIBI ]]>
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DOI: 10.37278/insearch.v20i2.456
<![CDATA[Tujuan dari penelitian ini adalah untuk menganalisis hubungan antara modal intelektual dengan economic value added pada perusahaan high tech dan low tech yang terdaftar pada Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan high tech dan low tech yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Metode pemilihan sampel yang digunakan adalah metode purposive sampling. Berdasarkan purposive sampling terdapat 196 perusahaan yang masuk kriteria selama masa observasi 2012-2016, sehingga terdapat 980 sampel. Teknik analisis data dilakukan dengan software Eviews versi 9. Berdasarkan hasil uji statistik, disimpulkan bahwa modal intelektual memiliki pengaruh yang positif dan signifikan terhadap economic value added. Berdasarkan kesimpulan tersebut, peneliti menyarankan agar perusahaan memiliki dan memanfaatkan komponen modal intelektual seperti, sumberdaya manusia berbasis pengetahuan, teknologi serta hubungan relasi bisnis sebagai bagian penting dalam menjalankan aktivitas bisnis.]]>
<![CDATA[Pengaruh Kualitas Pengungkapan Sustainable Development Goals terhadap Nilai Perusahaan dengan Skala Industri sebagai Variabel Moderating ]]>
<![CDATA[Astari Dianty]]>
<![CDATA[ In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 22 No 1 (2023): In Search ]]>
Publisher : <![CDATA[LPPM UNIBI ]]>
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DOI: 10.37278/insearch.v22i1.689
<![CDATA[Penelitian ini memiliki tujuan untuk menganalisis pengaruh kualitas penerapan Sustainable Development Goals terhadap nilai perusahaan dengan skala industri sebagai variabel moderating. Data didapat dari 54 laporan keuangan perusahaan sub sektor industri kimia dasar yang tercatat di Bursa Efek Indonesia periode 2019 - 2021. Sustainable Development Goals diukur dengan menggunakan metode scoring dimana nilai 0 untuk perusahaan yang tidak mengungkapkan Sustainable Development Goals, 1 untuk perusahaan yang menyajikan secara kualitatif dan 2 untuk perusahaan yang menyajikan secara kuantitatif, Nilai Perusahaan diukur menggunakan Price to Book Value dan Skala Industri diukur menggunakan LN Asset. Analisis regresi moderat digunakan untuk menganalisis pengaruh variabel bebas terhadap variabel terikat, dengan adanya variable moderating. Hasil penelitian menunjukan kualitas pengungkapan SDGS berpengaruh terhadap nilai perusahaan dan skala industri dapat memoderasi.]]>
