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All Journal Journal of Student Research Jurnal Ilmiah Nusantara
Fajar Nur Iman
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

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ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH RIGHT ISSUE Fajar Nur Iman; Yenny Ernitawati; Nasiruddin Nasiruddin
JURNAL ILMIAH NUSANTARA Vol. 1 No. 4 (2024): Jurnal Ilmiah Nusantara
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jinu.v1i4.1989

Abstract

Right issue is a capital raising strategy by issuers to obtain additional funds from existing shareholders with the aim of improving or increasing the company's financial performance. This study is intended to analyze the difference in the company's financial performance between the period before and after the right issue, which is measured for 1 year before and 1 year after. Financial performance is proxied by current ratio, debt to equity ratio, total assets turnover, and return on assets. This research applies a quantitative approach with a comparative method. The population used was 89 companies listed on the IDX from the non-financial sector that conducted a rights issue for the 2015-2021 period. A sample of 68 companies was obtained using purposive sampling technique. The data analysis technique uses descriptive statistics, normality test, and t-test with the help of SPSS 20 software. The test results show that financial performance with the current ratio (CR) and debt to equity ratio (DER) proxies is different between the period before and after the right issue. However, financial performance with total assets turnover (TATO) and return on assets (ROA) proxies does not differ between the period before and after the right issue.
Pengaruh Pengetahuan Akuntansi dan Pengalaman Usaha terhadap Penggunaan Informasi Akuntansi pada Pelaku UMKM Mitra Mandiri Fajar Nur Iman; Hilda Kumala Wulandari
Journal of Student Research Vol. 1 No. 6 (2023): November: Journal of Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v1i6.1788

Abstract

In Indonesia it has been proven that MSMEs make an important contribution to the economy, such as creating jobs, increasing GDP, increasing export value, and increasing domestic investment. However, business actors still face various challenges, one of which is the problem of using accounting information. The problem involves accounting knowledge and business experience. This study is intended to determine and analyze the impact of accounting knowledge and business experience on the use of accounting information. This study involved a population of 110 Mitra Mandiri MSMEs, with 52 respondents taken as a sample using an accidental sampling technique. Quantitative approach is used in this research. Testing the hypothesis using IBM SPSS Statistics 20. Testing the research data using the validity test, reliability test, classic assumption test, and hypothesis testing. This study shows the results that accounting knowledge partially has a significant effect on the use of accounting information, as well as business experience which also partially has a significant effect on the use of accounting information. In addition, accounting knowledge and business experience simultaneously also have a significant effect on the use of accounting information.
Co-Authors Hilda Kumala Wulandari Nasiruddin Nasiruddin Yenny Ernitawati