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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Administrasi Terapan
Daniel Y. Titapasanea
Jurusan Akuntansi, Politeknik Negeri Ambon
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PEMBIAYAAN EKSTERNAL, MANAJEMEN LABA DAN FINANCIAL DEVELOPMENT: BUKTI EMPIRIS DARI ENAM NEGARA DI ASIA Daniel Y. Titapasanea
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 1 (2021): Juni 2021
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v10i1.1656

Abstract

The inconsistency of previous research findings motivated this study to examine the effect of external financing on earnings management using two financing components simultaneously. This study also examines the effect of financial development on the relationship between external financing and earnings management.The research samples are manufacturing companies from Indonesia, Japan, Singapore, South Korea, Malaysia and India. The total sample of companies used was 1,191 companies (5,128 observations). External financing is measured by the amount of changes in debt and equity. Earnings management is measured using the modified Jones model while financial development is measured using index numbers released by the World Economic Forum.The results of the study prove that there is a significant negative effect between external financing and earnings management. However, there is no evidence that the effect of external financing on earnings management is stronger in countries with large financial development index numbers than in countries with small index numbers. Keywords: Debt Financing, Equity Financing, Profit Management, Financial Development.
ANALISA LIKUIDITAS PADA KOPERASI UNIT DESA USPEK DI DESA URAUR DANIEL Y. TITAPASANEA
Jurnal Administrasi Terapan Vol. 1 (2022): September
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v1i1.1655

Abstract

KUD USPEK manages its capital for the continuity of its business by using all of its own resources, but it is also possible to use a policy to use capital that comes from outside KUD in the form of obligations to other parties. To carry out its daily activities in providing services to consumers, the USPEK KUD also needs to assess the short-term financial position so that the KUD management can find out how much ability the USPEK KUD has in completing short-term obligations.By using a liquidity ratio analysis that includes the Current Ratio, Acid Test Ratio and Cash Ratio to determine the ability of the USPEK KUD to pay all of its short term obligations.From the results of the discussion it can be concluded that in general it can be said that the USPEK KUD is said to be liquid except for its cash ratio. Based on the results of the Current Ratio and Acid Test Ratio analysis, it can be said that the USPEK KUD in 2017 has not been able to pay off its short-term debt using current assets, while the cash ratio for 202017 and 2018 is said to be inliquid but in the following years it is able to pay all liabilities short term (liquid) and tends to increase every year. Keywords: Liquidity Ratio
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