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JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
Published by Universitas Pendidikan Ganesha
ISSN : 26141949     EISSN : 26141930     DOI : -
Core Subject : Humanities, Social,
Humanities Social Sciences
IMAT ( Jurnal Ilmiah Mahasiswa Akuntansi ) Undiksha provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JIMAT accepts articles any research methodology that meet the standards established for publication in the journal. In addition, JIMAT focuses on research articles and review article for specific topics that are relevant to the economic and accounting, business, and banking issues, related to three important disciplines as follows: Economics And Accounting: Public Economics , International Economics, Banking and Financial InstitutionDevelopment Economics, Monetary Economics, Financial Economics. Accounting: Public Sector Accounting, Taxation, Financial Accounting, Management Accounting, Auditing, and Information Systems Business and banking management:Finance and wealth management, Marketing, Human Resource Management, Strategic Management, Operations, Entrepreneurship, Banking Ethics, Banking Operation and Management.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 33 Documents
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Search results for , issue "Vol. 12 No. 3 (2021)" : 33 Documents clear
Pengaruh Struktur Kepemilikan Saham, Struktur Modal, Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2015 - 2020 Mega Ardianis Wari; Sri Trisnaningsih
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.38925

Abstract

The value of the company is the result of the company's performance and reflects the share priceeformed by supply and demand in the stock market. The aim is to analyze and examine the effect of share ownership structure proxied by institutional ownership and managerial ownership, as well as capital structure proxied by DER, and profitability as proxied by ROE on firm value proxied by PBV in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) in 2015 -2020. Purposive sampling is used to determine sampling. The population of pharmaceutical companies is 10 companies. Samples according to the criteria are 30 samples from 5 companies for 6 years of observation. The analysis technique in this study uses multiple linear regression analysis. The data analysis test tool uses the help of the IBM SPSS version 26.0 application from windows. The results of this study indicate that institutional ownership has no significant effect on firm value, while managerial ownership has a negative and significant effect on firm value. At the same time, capital structure has a positive and significant effect on firm value, and profitability has a positive and significant effect on firm value.  
Dampak Pengembangan Obyek Wisata Kayu Putih Terhadap Keuangan Dan Aktivitas Ekonomi Masyarakat Di Banjar Bayan Ni Made Suindari; Luh Putu Setyandarini Surya
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.40699

Abstract

Tourism is one sector that has an impact on the economy. The island of Bali, which is famous for its culture and natural beauty, has a variety of tourist attractions. One of the unique tourist attractions in Bali is the existence of a giant wooden tree that grows firmly in the Bayan Traditional Village area. The tree which the local community calls the eucalyptus tree is estimated to be hundreds of years old, growing behind a sacred place called Pura Babakan. The idea to develop this tree as a tourist attraction began in 2013 and began to be visited by tourists. Tourist arrivals certainly affect the economic activities of local residents. This study examines the economic impact of the community as a result of the development of eucalyptus tourism objects. Interviews and observations were conducted to collect primary data. The qualitative approach was carried out through structured interviews with informants. The condition of community settlements, the type of residential building is permanent with tiled floors and walls. The ownership status of the house is self-owned, built on land inherited by the family. All houses have electricity. Most people use gas stoves for cooking. Ownership of valuables such as cars, motorcycles, gold, refrigerators, televisions, cellphones, and computers, the acquisition is not related to the impact of tourism objects, but because of necessity. In general, the development of eucalyptus tourism objects has not had much effect on the economy of the Bayan Traditional Village community. This tourist attraction is only a giant tree with limited supporting facilities. In the future, there are still many potential villages that must be explored as a means of supporting and adding to the comfort of visitors.  
Analisis Kinerja Keuangan Berdasarkan Rasio Profitabilitas Pada Lembaga Perkreditan Desa (Lpd) Desa Pakraman Banyuning Luh Intan Pardina Devi; Gede widiadnyana Pasek
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.40815

Abstract

This study aims to determine how the development of financial performance use Profitability Ratio is Return on Equity (ROE) at Lembaga Perkreditan Desa (LPD) Desa Pakraman Banyuning. The subject of this research is Lembaga Perkreditan Desa (LPD) Desa Pakraman Banyuning and the object of research is analysis of financial performance based on profitability ratio. The types of data used are quantitative and qualitative data. Data collection methods in this study are interviews and documentation. The data of Analysis used is descriptive quantitative analysis. The result of this study indicate that financial performance at Lembaga Perkreditan Desa (LPD) Desa Pakraman Banyuning is good enough because it has reached the ratio standard. Development of Return on Equity (ROE) at Lembaga Perkreditan Desa (LPD) Desa Pakraman Banyuning from 2016 to 2020 produced at average of 18,85% and had met the standards set is 12,5%, the ratio achieved showed the company’s condition was in HEALTHY group. The higher the yield, the better because the dividends distributed or reinvested as retained earnings are also greater.  

Page 4 of 4 | Total Record : 33

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