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ANALISIS KEGUNAAN UANG KAS DALAM KELANCARAN AKTIVITAS PERUSAHAAN Agung Yulianto
ALKHIDMAH: Jurnal Pengabdian dan Kemitraan Masyarakat Vol. 1 No. 1 (2023): Januari : Jurnal Pengabdian dan Kemitraan Masyarakat
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/alkhidmah.v1i1.56

Abstract

Types of receipts at hotels can be divided into cash receipts and receivables where guests who come can come from individuals and companies. Cash payments can also be through bank transfers from a savings account or through a credit card. The continuity of the hotel business is very dependent on the smooth reception of all guests. The challenge occurs when the receivables are due but there is no repayment
The Effect Of Debt To Equity Ratio, Current Ratio, And Firm Size On Price To Book Value Pratama, Dicky Leumardi; Saefudin, Ayi Achmad; Agung Yulianto
International Journal of Economics, Business and Innovation Research Vol. 4 No. 02 (2025): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

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

Abstract

The price-to-book ratio is a metric utilized to assess if a stock is overvalued or undervalued in comparison to other equities. This study aims to determine how the influence of Debt to Equity Ratio, Current Ratio, and Firm Size on Price to Book Value. This study uses secondary data obtained from the company's annual report accessed through www.idx.co.id and the company's official website. This study examined 13 automotive sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. The sample selection method in this study was purposive sampling, namely the samples used in this study had to meet the sample criteria and obtained 6 companies that were sampled with an observation period of 6 (six) years so that 36 samples were obtained in this study. The data analysis methods used in this study are descriptive statistics, classical assumption tests, multiple regression analysis, hypothesis testing, and the coefficient of determination. The findings of this study demonstrate that the Debt to Equity Ratio and Current Ratio do not influence Price to Book Value, however Firm Size does impact Price to Book Value.
Analysis of Factors Affecting Intention to Donate Money with the Theory of Planned Behaviour and UTAUT Approach Agung Yulianto; Abdul Rohman; Surya Rahardja
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.273

Abstract

Islamic economic instruments in the Indonesian economic system play an important role, such as waqf which can provide many benefits to society. Waqf instruments continue to innovate, where previously they were limited to land or buildings, now there are waqf instruments in the form of money. However, cash waqf is considered to be still not optimal because the potential of existing waqf is very far from the waqf that can be collected. This study aims to determine whether there is an influence of attitudes, subjective norms, performance expectations and social influences on intentions to endow money. The population of this study is the Muslim community in the city of Semarang. By taking a sample of 150 respondents by purposive non-random sampling. The data collection used a Googleform questionnaire, the data analysis method used SEM (Structural Equation Model) based on the SmartPLS 3.0 application. The results showed that the research model used was valid and reliable so that it was used properly. Based on the hypothesis test, the result is that attitude has a positive and significant direct effect on the intention of cash waqf. Subjective norms have a positive and not significant direct effect on cash waqf intentions. Performance Expectation has a positive and significant effect on cash waqf intentions. Social influence has a positive and insignificant effect on cash waqf intentions. The conclusion from this study is that the higher the attitude factor in a person which comes from beliefs in behaviour, the higher the intention of cash waqf, and the higher the performance expectation factor which comes from the level of confidence in obtaining profits in behaviour, the higher the intention of cash waqf. Likewise, subjective norm factors originating from social pressure have no influence on cash waqf intentions and social influence factors originating from social pressure in perceiving the use of the system have no influence on cash waqf intentions.