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All Journal Journal of Management and Bussines (JOMB) Jurnal Ilmiah Wahana Pendidikan Journal Of Business, Finance, and Economics (JBFE) Innovative: Journal Of Social Science Research
Faizal Satria Desitama
Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Rasio Likuiditas, Solvabilitas, Dan Profitabilitas Terhadap Kinerja Perusahaan Dengan Manajemen Laba Sebagai Variabel Intervening Dhea Putri Novitasari; Faizal Satria Desitama
Journal Of Business, Finance, and Economics (JBFE) Vol 4, No 1 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i1.3781

Abstract

This study aims to analyze the effect of liquidity, solvency and profitability ratios on financial performance with earnings management as an intervening variable. This study uses a quantitative approach. The data collection method uses secondary data in the form of financial reports of food and beverage companies listed on the IDX 2018-2021. The sampling technique used in this study used purposive sampling. The data analysis technique used in this study is cross section data regression method with multiple regression analysis. The results showed that the liquidity ratio (current ratio) has a significant effect on earnings management and does not have a significant effect on company performance. The solvency ratio (debt to equity ratio) has no significant effect on earnings management and has a significant effect on company performance. Profitability ratios (net profit margin) have a significant effect on earnings management and company performance. Earnings management has a significant effect on company performance in food and beverage sub-sector manufacturing companies listed on the IDX for the 2018-2021 period.
Evaluasi Penerapan Prinsip Good Village Governance pada Pengelolaan Keuangan di Desa Tunggulsari Yunita Mayasari; Faizal Satria Desitama
Innovative: Journal Of Social Science Research Vol. 3 No. 2 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i2.936

Abstract

Pemerintahan dan pengelolaan keuangan yang baik merupakan target yang ingin dicapai oleh setiap desa. Transparansi, akuntabilitas, tertib dan disiplin anggaran, serta partisipasi masyarakat akan dapat menumbuhkan kepemerintahan yang baik. Tujuan penelitian ini untuk mengevaluasi penerapan prinsip Good Village Governace pada pengeloalaan keuangan desa. Dalam penelitian ini peneliti menggunakan pendeketan kualitatif dengan jenis penelitian case study research (studi kasus) dan bersifat deskriptif. Teknik pengumpulan data dalam penelitian ini adalah wawancara, observasi dan dokumentasi. Penelitian ini menggunakan teknik Triangulasi untuk mengecek keabahan data. Secara teoritis Desa Tunggulsari sudah menerapkan prinsip Good Village Governace pada pengelolaan keuangan desa walaupun pada partisipasi masyarakat dirasa masih kurang aktif, sehingga pemerintah Desa Tunggulsari harus lebih menarik perhatian masyarakat dalam proses pengelolaan keuangan desa.
Analisis Rasio Likuiditas, Solvabilitas, Dan Profitabilitas Terhadap Kinerja Perusahaan Dengan Manajemen Laba Sebagai Variabel Intervening Dhea Putri Novitasari; Faizal Satria Desitama
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 1 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i1.3781

Abstract

This study aims to analyze the effect of liquidity, solvency and profitability ratios on financial performance with earnings management as an intervening variable. This study uses a quantitative approach. The data collection method uses secondary data in the form of financial reports of food and beverage companies listed on the IDX 2018-2021. The sampling technique used in this study used purposive sampling. The data analysis technique used in this study is cross section data regression method with multiple regression analysis. The results showed that the liquidity ratio (current ratio) has a significant effect on earnings management and does not have a significant effect on company performance. The solvency ratio (debt to equity ratio) has no significant effect on earnings management and has a significant effect on company performance. Profitability ratios (net profit margin) have a significant effect on earnings management and company performance. Earnings management has a significant effect on company performance in food and beverage sub-sector manufacturing companies listed on the IDX for the 2018-2021 period.
Analisis Pengelolaan Keuangan Desa Berdasarkan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 (Studi Kasus Pada Desa Junjung Kecamatan Sumbergempol Kabupaten Tulungagung) Fahira Divanka Syahrani; Faizal Satria Desitama
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 18 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8313110

Abstract

In the Regulation of the Minister of Home Affairs Number 20 of 2018 concerning Village Financial Management, the rules for managing village funds are controlled by simple, responsible and inclusive standards and carried out in an organized and financial manner. The Corruption Eradication Commission (KPK) noted that there were 601 cases related to misappropriation of village funds that were uncovered from 2012 to 2021. The type of research used in this research is qualitative research using a descriptive approach and very in-depth exploration. data collection techniques used in the form of interviews and observation and documentation. Obtain primary data in the form of details of the village budget and secondary data in the form of budget realization reports, reports on changes to the village income and expenditure budget. The purpose of this study was to find out and describe the process of implementing Junjung village financial management based on Minister of Home Affairs Regulation No. 20 of 2018. Furthermore, to find the truth regarding the problems that exist in Junjung village, especially in the financial management of Junjung village. The results showed that in the process of managing village finances in Junjung Village, there was an inappropriate assessment at the planning stage at point 4, at the first point at the administration stage, and at the accountability stage at point 3. Neutral ratings were only found at the implementation stage at point 1 to 4 And besides those mentioned above, it is in accordance with the Minister of Home Affairs Regulation number 20 of 2018.
Analisis Utilisasi Kapasitas Menggunakan Metode Time-Driven Activity Based Costing (TDABC) pada Konveksi Wina Rikha Diaz Saputri; Faizal Satria Desitama
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.5952

Abstract

Aims to calculate unit costs and resource capacity usage at the Vienna Convection using the Time-Driven Activity Based Costing (TDABC) method. The method used is qualitative with a case study approach. The research results show that Konveksi Vienna's unit cost for size L white is IDR 34,861.17 and color IDR 34,911.17, size XL white is IDR 44,308.14 and color IDR 44,356.92 and size 3L white is IDR 56,042. 43 and color Rp. 56,093.06. At Konveksi Vienna there was a waste of overdeck sewing capacity of 13.63%, overlock sewing and pressure sewing of 35.22%. In conclusion, Vienna convection has a unit cost that is higher than the selling price for size 3L products and the highest capacity waste is in overlock sewing and pressure sewing. Keywords: Unit Cost, Convection, Time-Driven Activity Based Costing (TDABC)
Co-Authors Dhea Putri Novitasari Fahira Divanka Syahrani Rikha Diaz Saputri Yunita Mayasari