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Pengaruh Good Corporate Governance Terhadap Profitabilitas Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022 Chery Afrenza; Tutut Dewi Astuti
VALUE Vol 4 No 2 (2023): Oktober 2023 - Maret 2024
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v4i2.934

Penelitian ini ditujukan untuk mengetahui pengaruh good corporate governance pada profitabilitas perusahaan perbankan yang terdaftar di BEI periode 2020 hingga 2022. Variabel yang digunakan dalam analisis ini mencakup peran Dewan Komisaris Independen dan Komite Audit pada tingkat pengembalian aset (ROA). Populasi yang jadi fokus analisis yaitu 84 populasi. Pada analisis ini, sebanyak 28 perusahaan perbankan dipilih sebagai sampel melalui metode pengambilan sampel yang disebut purposive sampling. Analisis data pada penelitian ini dilaksanakan dengan memakai metode Analisis Regresi Linear Berganda dengan memanfaatkan perangkat lunak statistik SPSS versi 21. Hasil penelitian menyatakan bahwa secara parsial, Dewan Komisaris Independen tidak berpengaruh terhadap profitabilitas, dan demikian pula dengan Komite Audit, yang tidak berpengaruh terhadap profitabilitas. Hasil penelitian secara simultan menyatakan bahwa Dewan Komisaris Independen dan Komite Audit tidak berpengaruh terhadap profitabilitas.

Proses Penanganan Pembiayaan yang Bermasalah di Koperasi Simpan Pinjam BMT Amana Sejahtera Mariana Mariana; Tutut Dewi Astuti
Jurnal Akuntan Publik Vol. 2 No. 3 (2024): September: Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i3.4024

The process of handling financing aims to identify strategies for addressing problematic financing in savings and loan cooperatives or BMT (Baitul Maal Wat Tamwil). The research method employed is qualitative, utilizing structured interviews, field observations, and documentation for data collection. The primary factors contributing to problematic financing in BMTs are identified as internal factors (suboptimal analysis of documents and adherence to financing standard operating procedures) and external factors (dishonesty and untrustworthiness among members, malicious intentions, procrastination by members, and unintentional factors such as relocation and natural disasters). Handling strategies involve communication via mobile phones (WhatsApp messages or calls), issuing warning letters, and executing collateral. Efforts to mitigate problematic financing include strict adherence to standard operating procedures, adequate task allocation, the application of prudence principles, and enhancement of employee skills.

Penerapan Standar Akuntansi Keuangan pada UMKM Kopitisi dan Fandi Laundry di Kota Yogyakarta A. Shafa Sahra Kamila; Tutut Dewi Astuti
Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i3.3840

Field Work Practice (PKL) activities are implemented to help UMKM perpetrators in accounting and financial reporting in accordance with the methods of SAK EMKM. The activities are carried out at the Kopitisi and Fandi Laundry enterprises located in Yogyakarta. The writing method used is quantitative descriptive. Activities begin with survey of activity objects, activity planning, activity implementation, evaluation, and activity reporting. As a result of this activity, the owners of the company Kopitisi and Fandy Laundry have been able to make financial statements in a simple and good way so that they can be applied in their monthly accounts.

Faktor-Faktor yang Mempengaruhi Kesadaran Mengenai Pembayaran Pajak Kendaraan Bermotor Putri Oktatia Harum; Tutut Dewi Astuti
Income Journal: Accounting, Management and Economic Research Vol 3 No 1 (2024): April Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/incomejournal..v3i1.64

As one of the largest sources of income for the country, tax arrears are a problem that must be considered. One of the taxes that experiences an increase in arrears every year is motor vehicle tax. Motor vehicle taxes administered by regional governments result in reduced regional income and affect regional operational activities. Therefore, it is necessary to know the factors that trigger delinquency in motor vehicle tax payments. This research aims to determine the influence of tax knowledge, income level, and tax sanctions on awareness of paying motor vehicle taxes. The samples used were 100 samples, taken using the accidental sampling method. The independent variables in the research are tax knowledge, income level, and tax sanctions. Meanwhile, the dependent variable in the research is awareness of paying taxes. The research used descriptive statistical analysis techniques, data quality testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing carried out with SPSS 26 software. The results of the research conducted showed that the variables of tax knowledge and tax sanctions had an effect on awareness of paying motor vehicle taxes . Meanwhile, the income level variable has no effect on awareness of paying motor vehicle tax. The results of the research can provide additional information regarding factors that influence awareness of paying taxes and can help parties who are working on awareness of paying taxes

Pelatihan WhatsApp Bisnis untuk Strategi Pemasaran Pada UMKM di Teweh Tengah, Kalimantan Tengah Fajar Rizky Hadi; Tutut Dewi Astuti
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 2 No. 4 (2024): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 2 Nomor 4 (April 2024
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v2i4.299

MSMEs play an important role towards the Golden Indonesia 2045 by utilizing the significant development of digitalization. Digitalization is used by business people to attract the attention of buyers from other regions through existing social media. In Indonesia alone, social media users reach 139 million users, the magnitude of this opportunity must be utilized by business people, especially MSMEs, so that their business develops and becomes a solid foundation for welcoming the Golden Indonesia 2045. This community service aims to help MSMEs better utilize existing technology to facilitate transactions, as well as communicate with customers. The method used is to assist MSMEs in building WhatsApp Business for their business. The results obtained are MSMEs' understanding of WhatsApp Business and better use of the application before the service is carried out, as well as the benefits obtained by MSMEs after using WhatsApp Business.

Pelatihan dan Pendampingan UMKM dalam Penentuan Harga Pokok Penjualan dengan Metode Full Costing Anggun Puspita Rini; Tutut Dewi Astuti
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 3 No. 5 (2025): Oktober : MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v2i6.1113

The determination of the Cost of Goods Sold (COGS) is a crucial element for micro, small, and medium enterprises (MSMEs), especially in setting competitive prices and achieving the desired profits. However, many MSMEs still face challenges in understanding and applying the appropriate COGS determination methods. This training aims to enhance the capacity of MSMEs in calculating COGS using the Full Costing method through training and mentoring programs. The methodology used includes delivering material, calculation simulations, and evaluating the application of the Full Costing method. The research results indicate an improvement in participants' understanding of cost components as well as their ability to calculate COGS in a more structured and accurate manner. This program has made a positive contribution to the financial management of MSMEs and is expected to serve as a model for capacity development for small business owners in the future.

PENGARUH CASH HOLDING, PROFITABILITAS DAN FINANCIAL LEVERAGE TERHADAP NILAI PERUSAHAAN: Studi pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di BEI Tahun 2020-2022 Ervita Puspita Sari; Tutut Dewi Astuti
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 17 No 2 (2024): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v17i2.2116

This research aims to analyze the influence of cash holdings, profitability and financial leverage on company value in manufacturing companies in the primary industry and chemical sectors listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. The aim of this research is to use multiple regression analysis to identify the relationship between the independent variable and the dependent variable, namely company value. The findings show that cash holdings do not have a significant impact on firm value, indicating that investors do not consider the level of a company's cash holdings when making investment decisions. In addition, financial leverage varies depending on the company's situation, but profitability as measured by return on assets (ROA) also does not have a positive impact on company value.These findings provide important insights for management as they develop financial strategies to increase shareholder value.

Analisis Pengaruh ROA, CR, dan Sales Growth (SG) Terhadap Financial Distress pada Perusahaan Sub Sektor Pariwisata dan Rekreasi di BEI Selama Masa Pemulihan Pasca-Covid-19 (2022–2024) Bella Putri Mahadewi; Tutut Dewi Astuti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.8266

This study aims to analyze the effect of Return on Assets, Current Ratio, and Sales Growth on financial distress in companies in the tourism and recreation sub-sector listed on the Indonesia Stock Exchange during the post-COVID-19 recovery period (2022–2024).This research uses a quantitative approach with a purposive sampling technique. The final sample consists of 75 observational data. The data analysis method used in this study is logistic regression analysis using IBM SPSS version 24. Originality/Novelty: The novelty of this research lies in its analytical focus on the tourism and recreation sector during the post-pandemic recovery period of 2022–2024, which has been relatively underexplored empirically. This study also integrates three key financial indicators to predict financial distress conditions. The results indicate that Return on Assets (ROA) and Sales Growth (SG) have no significant effect on financial distress. Meanwhile, Current Ratio (CR) partially has a significant effect. Simultaneously, ROA, CR, and SG have a significant effect on financial distress.: These findings indicate the importance of liquidity in maintaining corporate financial stability during the post-pandemic period and provide a reference for corporate management and investors in more accurately identifying distress risks

Analisis Pengaruh ROA, CR, dan Sales Growth (SG) Terhadap Financial Distress pada Perusahaan Sub Sektor Pariwisata dan Rekreasi di BEI Selama Masa Pemulihan Pasca-Covid-19 (2022–2024) Bella Putri Mahadewi; Tutut Dewi Astuti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.8266

This study aims to analyze the effect of Return on Assets, Current Ratio, and Sales Growth on financial distress in companies in the tourism and recreation sub-sector listed on the Indonesia Stock Exchange during the post-COVID-19 recovery period (2022–2024).This research uses a quantitative approach with a purposive sampling technique. The final sample consists of 75 observational data. The data analysis method used in this study is logistic regression analysis using IBM SPSS version 24. Originality/Novelty: The novelty of this research lies in its analytical focus on the tourism and recreation sector during the post-pandemic recovery period of 2022–2024, which has been relatively underexplored empirically. This study also integrates three key financial indicators to predict financial distress conditions. The results indicate that Return on Assets (ROA) and Sales Growth (SG) have no significant effect on financial distress. Meanwhile, Current Ratio (CR) partially has a significant effect. Simultaneously, ROA, CR, and SG have a significant effect on financial distress.: These findings indicate the importance of liquidity in maintaining corporate financial stability during the post-pandemic period and provide a reference for corporate management and investors in more accurately identifying distress risks

Pengaruh Return on Asset (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), dan Price to Book Value (PBV) terhadap Harga Saham Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Periode 2021-2022 Putri Aprilia; Tutut Dewi Astuti
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 5 (2024): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i5.2200

This study aims to evaluate the impact of ROA, CR, DER, and PBV on the stock prices of technology companies listed on the Indonesia Stock Exchange (BEI) in 2021-2022. The research is quantitative with a descriptive approach, utilizing secondary data from the BEI website. The population consists of 38 companies, with a purposive sample of 26 technology companies. Analytical methods include descriptive statistics, classic assumption tests (normality, multicollinearity, autocorrelation, and heteroskedasticity), multiple linear regression, and hypothesis testing using the t-test. The study results indicate that ROA, CR, and PBV significantly affect stock prices (p < 0.05), while DER does not have a significant impact (p > 0.05).

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