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Pengaruh Dividend Payment dan Leverage terhadap Cash Holding pada Perusahaan Building Construction Bursa Efek Indonesia Sri Winarsih Ramadana; Agustina
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Juli
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.262 KB) | DOI: 10.61393/heiema.v1i2.67

Abstract

The purpose of this study was to examine the effect of dividend payments and leverage, either partially or simultaneously, on cash holding at the Indonesia Stock Exchange building construction company in 2017-2021. The data analysis method in this study uses multiple linear regression (multiple regression) to predict the effect of the independent variables. The population in this study were 15 companies listed on the Indonesia Stock Exchange building construction company in 2017-2021. Then 11 samples were obtained with 5 years of observation and 55 observations according to the criteria. The results showed that dividend payments and leverage, either simultaneously or partially, had an effect on cash holding in the construction of company buildings listed on the Indonesia Stock Exchange for that period.
Strategi Manajemen Risiko dalam Menangani Kerusakan Mobil Akibat Kelalaian Karyawan Bengkel Sri Winarsih Ramadana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Juli
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v3i2.244

Abstract

The aim of this research is to determine risk management and compensation for car damage due to negligence of car repair shop employees in Peukan Baro District. The research method that the author uses is descriptive analysis with a qualitative approach. The research results show that risk management in dealing with car damage due to negligence of car repair shop employees in Peukan Baro District shows that the profit sharing system between the shop owner and employees, either 60% per 40% in Kana Mobil or 70% per 30% in Jasa Muda - is a practice general. Even if there is no written agreement, the employee's responsibility for car damage includes careful repair and maintenance. Disputes regarding damage are usually resolved through deliberation and written agreements to ensure clarity and prevent conflict. Workshop owners and employees are expected to have a clear agreement to avoid losses and ensure appropriate responsibilities in every situation.
Penguatan Manajemen Keuangan UMKM Batik Solo melalui Pelatihan dan Penyuluhan Berkelanjutan Mariana Mariana; Yudhy Widya Kusumo; Sri Winarsih Ramadana; Rahmaniar Rahmaniar; Rahmad Rahmad; Nurul Kamaliah
Bakti Cendana Vol 8 No 2 (2025): Bakti Cendana: Jurnal Pengabdian Masyarakat
Publisher : LPPM Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/bc.8.2.2025.152-160

Abstract

Batik, as a traditional Indonesian art form that has developed over centuries, gained international recognition when it was designated as an Intangible Cultural Heritage by UNESCO in 2009. Despite its high cultural and historical value, MSMEs in the batik sector in Solo face several challenges, particularly related to financial management and access to capital. The potential of batik MSMEs has not been fully utilized due to a lack of knowledge in financial management and a low awareness of the importance of proper financial management. To address these issues, community service was conducted using lectures and practical training methods at strategic locations such as Batik Wijaya Kusuma and Batik Danny. The materials covered included basic transaction recording, budgeting, and cash flow management. The results showed that the outreach and training activities received positive responses and could provide an effective solution to improve the financial management of batik MSMEs. Therefore, this activity should be carried out continuously to support the improvement of financial performance in batik MSMEs in Solo.
Pengaruh Etika Audit dan Motivasi Terhadap Keputusan Strategis Internal Auditor Mariana, Mariana; Laisa Liza; Sri Winarsih Ramadana; Rahmaniar, Rahmaniar; Zulfikar, Zulfikar
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2179

Abstract

This research investigates the impact of audit ethics and motivation on the strategic decisions made by internal auditors. Utilizing a multiple linear regression analysis, the study focuses on a population comprising auditors from 23 Regency/City Inspectorates in Aceh Province, with a sample size of 64 individuals. The findings reveal a significant positive influence of both audit ethics and motivation on internal auditors' strategic decisions. This suggests that heightened levels of audit ethics and motivation are associated with more favorable strategic decision-making by internal auditors. The implications of these results highlight the importance of fostering an ethical culture and motivation within the audit profession. However, it is crucial to acknowledge the limitations of the study, and further research is recommended to explore additional variables and enhance the generalizability of the findings.