Articles
13 Documents
Search results for
, issue
"Vol. 10 No. 2 (2023): April - Juni"
:
13 Documents
clear
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Farid Muhammad Rofifudin]]>;
<![CDATA[Wida Purwidianti]]>;
<![CDATA[Sri Wahyuni]]>;
<![CDATA[Akhmad Darmawan]]>
<![CDATA[ Jurnal Proaksi Vol. 10 No. 2 (2023): April - Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32534/jpk.v10i2.3838
<![CDATA[Dunia investasi saat ini berada di era tidak stabil, tidak pasti, kompleks, dan ambigu atau dapat disebut dengan VUCA. Akronim tersebut digunakan pertama kalinya di Angkatan Darat AS, pada akhir 1980-an untuk menentukan kondisi yang dihadapi para pemimpin militer di perang Whiteman, (1998). Hal ini diketahui dengan tidak stabilnya pasar modal dalam beberapa tahun ini. Tujuan penelitan ini untuk menguji faktor- faktor yang mempengaruhi nilai perusahaan dengan kebijakan dividen sebagai variabel moderasi. Sampel penelitian menggunakan perusahaan yang terdaftar pada indeks LQ45 BEI periode 2016- 2020. Analisis yang digunakan dalam penelitian ini yaitu uji statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, uji kecocokan model, dan uji hipotesis. Berdasarkan hasil penelitian yang telah dilakukan, menunjukkan bahwa profitabilitas dan kepemilikan institusional berpengaruh positif signifikan terhadap nilai perusahaan. Namun demikian likuiditas, leverage & kebijakan dividen tidak berpengaruh terhadap nilai perusahaan. Adapun kebijakan dividen mampu memoderasi pengaruh profitabilitas terhadap nilai perusahaan secara signifikan. Akan tetapi kebijakan dividen tidak mampu untuk memoderasi likuiditas, leverage dan kepemilikan institusional pada indeks LQ45 periode 2016 - 2020. Penelitian ini berkontribusi bagi investor sebagai pertimbangan dalam pengambilan keputusan ketika berinvestasi.]]>
<![CDATA[PENGARUH KEUANGAN SOSIAL ISLAM DAN PENDAPATAN ASLI DAERAH TERHADAP PEMBANGUNAN EKONOMI MASYARAKAT KABUPATEN BATU BARA ]]>
<![CDATA[Zsasa Aulia Hubara]]>;
<![CDATA[Imsar Imsar]]>;
<![CDATA[Nur Ahmadi Bi Rahmani]]>
<![CDATA[ Jurnal Proaksi Vol. 10 No. 2 (2023): April - Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32534/jpk.v10i2.3977
<![CDATA[Penggunaan islamic sosial finance dan pendapatan asli daerah dianggap dapat memberikan konstribusi positif dalam pembangunan ekonomi di daerah Batu Bara. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh islamic sosial finance dan pendapatan asli daerah terhadap pembangunan ekonomi masyarakat Kabupaten Batu Bara. Data yang digunakan dalam penelitian ini merupakan data sekunder time series yang berupa data penyaluran ZIS yang berasal dari Badan Amil Zakat Kabupaten Batu Bara, data pendapatan asli daerah dan pendapatan perkapita yang berasal dari Badan Pusat.Statistik dengan rentang waktu 8 tahun (2015-2022). Teknik analisis yang digunakan dalam penelitian ini yakni untuk persamaan regresi berganda menggunakan Eviews 12. Hasil penelitian menunjukkan bahwa islamic sosial finance dan pendapatan asli daerah berpengaruh baik secara parsial maupun simultanerhadap pembangunan ekonomi masyarakat Kabupaten Batu Bara.]]>
<![CDATA[IMPLEMENTASI TIME-DRIVEN ACTIVITY-BASED COSTING DAN STRATEGI HARGA PADA AGENSI PEMASARAN DIGITAL KREATIF ]]>
<![CDATA[Bintang Nugroho]]>;
<![CDATA[Nureni Wijayati]]>
<![CDATA[ Jurnal Proaksi Vol. 10 No. 2 (2023): April - Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32534/jpk.v10i2.3979
<![CDATA[This research purposes to propose the application of Time-Driven Activity-Based Costing (TD ABC) with contribution margin analysis as a problem-solution for PT CRV, a creative digital marketing agency in Indonesia, which is having difficulties using the costing method to carry out cost-based pricing strategy. This research adopts explanatory sequential mixed methods, framed by an intensive case study with data triangulation. The actual cost of PT CRV is used to build TD ABC model and uses this model for contribution margin analysis. This research reveals that (1) TD ABC can be implemented in PT CRV and this cost-per-activity model can accommodate the increasingly complex and dynamic activities of making advertisements in digital media faced by 360-digital marketing agencies. (2) Contribution margin analysis can help management to improve their pricing through cost-based pricing strategy for every service offered by PT CRV.]]>
<![CDATA[Working Capital Management, Free Cash Flow, Profitability And Firm Value ]]>
<![CDATA[Aurora Angela]]>;
<![CDATA[Vinny Stephanie Hidayat]]>;
<![CDATA[Eiren Eunike]]>
<![CDATA[ Jurnal Proaksi Vol. 10 No. 2 (2023): April - Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32534/jpk.v10i2.3980
<![CDATA[The main goal of a company is to optimize the firm’s value. A good working capital management, free cash flow, and profitability are expected to increase the firm’s value. This study analyzes on how working capital management, free cash flow, profitability, and firm value relate. This study uses the population of all food and beverage sub-sector companies in Indonesia from the period of 2019 - 2021. The technique used to test the hypothesis is multiple linear regression analysis. The results of the study are, that working capital management, free cash flow, and profitability have an effect towards firm value. Therefore, companies must pay attention to their cash conversion cycle, have a positive free cash flow so that there is flexibility in the company's finances, also in increasing profits so that ROA becomes higher hence investors will respond to this positive signal and the firm value will increase.]]>
<![CDATA[ANALISIS LITERASI KEUANGAN TERHADAP KEBERLANGSUNGAN UMKM DENGAN INKLUSI KEUANGAN PADA UMKM GIANYAR ]]>
<![CDATA[Yuliyawati Yuliyawati]]>;
<![CDATA[Mardiana Mardiana]]>
<![CDATA[ Jurnal Proaksi Vol. 10 No. 2 (2023): April - Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32534/jpk.v10i2.3981
<![CDATA[The UMKM sector is a component of trading tools, but in order to achieve an increase in the quantity of UMKM, reforms must be carried out to support the sustainability of UMKM by conveying knowledge about financial literacy and financial inclusion. The purpose of this study is to evaluate and describe the impact of financial literacy on the sustainable development of small, medium and micro enterprises through inclusive finance as an intervention variable. The research location is Gianyar Regency, Bali. The research sample applied a purposive sampling technique and solvency formula, and the samples obtained were 85 samples. This research utilizes primary and secondary data. Questionnaires are used as a data collection method. SmartPLS (Partial Least Squares) is the data analysis process used. The results of the study stated that financial literacy has a significant effect on the sustainability of MSMEs, financial literacy has a significant effect on financial inclusion, financial inclusion has a significant effect on the sustainability of MSMEs and financial inclusion is not an intervening variable on the effect of financial literacy on the sustainability of MSMEs.]]>
<![CDATA[RISK MANAGEMENT DISCLOSURE: MANAGERIAL OWNERSHIP, RISK MANAGEMENT COMMITTEE, AND CAPITAL STRUCTURE ]]>
<![CDATA[Annisa Nurbaiti]]>;
<![CDATA[Fathia Kurnia Muliana]]>
<![CDATA[ Jurnal Proaksi Vol. 10 No. 2 (2023): April - Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32534/jpk.v10i2.4002
<![CDATA[Risk management within the company is important to avoid risk. This study aims to analyze the influence of managerial ownership, risk management committee, and capital structure on risk management disclosure. The population in this study is financial sector listed on the IDX in 2017-2021. The study used purposive sampling method and determined 27 companies in 5 years, so there were 135 companies sampel. The analysis technique used is panel data regression using Eviews 12. Simultaneously, managerial ownership, risk management committee, and capital structure has a significant effect on risk management disclosure. Partially, managerial ownership has a negative significant effect and risk management committee has a positive effect significant on risk management disclosure. Meanwhile, capital structure do not affect on risk management disclosure.]]>
<![CDATA[IMPLEMENTASI GOOD CORPORATE GOVERNANCE DAN USEFULNESS INFORMASI AKUNTANSI ]]>
<![CDATA[Vordina Victomaria Sarintohe]]>;
<![CDATA[Hamidah Hamidah]]>
<![CDATA[ Jurnal Proaksi Vol. 10 No. 2 (2023): April - Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32534/jpk.v10i2.4028
<![CDATA[Governance is the basis for creating the welfare of all parties in the Company, which will be reflected in the usefulness of the accounting information produced. This study aims to obtain information related to the effectiveness of governance implementation on the usefulness of accounting information. This research uses qualitative research methods with a narrative approach to gain understanding from previous studies so that a useful research conclusion can be drawn. The results of this study state that the CG structure is expected to improve the quality of accounting information, managers do have the authority to choose certain accounting policies that will have an impact on company performance, agents have opportunistic behavior. And profit management practices and information asymmetry will have an impact on the credibility of financial statements from an investor's point of view. The main finding in this study is that the implementation of proper governance will minimize the existence of profit management practices so that the accounting information generated will be more accurate.]]>
<![CDATA[DETERMINAN KEPUTUSAN INVESTASI GENERASI Z ]]>
<![CDATA[Retno Endah Supeni]]>;
<![CDATA[Maheni Ika Sari]]>;
<![CDATA[Yusron Rozzaid]]>
<![CDATA[ Jurnal Proaksi Vol. 10 No. 2 (2023): April - Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32534/jpk.v10i2.4043
<![CDATA[Generation Z has a great potential as part of the increasingly diverse consumption and investment targets in the current era of information technology advancement. Their important role in the economy must be directed to be wise in managing personal finances. The purpose of the study was to examine impact of income, financial literacy, and financial behavior toward the investment decisions of the Z generation. Observations in this study were 562 respondents from active students at the Faculty of Economics and Business, Universitas Muhammadiyah Jember. Multiple linear regression analysis was used as a data analysis tool. The results of the study show that income has no significant effect on investment decisions, while financial literacy and financial behavior are found to have a significant effect on investment decisions]]>
<![CDATA[Kebijakan Dividen dalam Situasi Ketidakpastian Politik ]]>
<![CDATA[Bhenu Artha]]>
<![CDATA[ Jurnal Proaksi Vol. 10 No. 2 (2023): April - Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32534/jpk.v10i2.4047
<![CDATA[Political uncertainty has an impact on the company's dividend payment policy. Political uncertainty proxied by national elections is a significant contributor to information asymmetry in financial markets. Companies will try to maintain dividend payments to shareholders to show that the company is not affected by political uncertainty characterized by the implementation of general elections. This study aims to determine the effect of political uncertainty on dividend policy. The novelty in this study is the existence of general elections that simultaneously elect five institutions, namely the DPR, DPD, DPRD I, DPRD II and the President and Vice President. The sample of this research is 322 companies listed on the Indonesia Stock Exchange. The results showed that political uncertainty has no effect on dividend policy. The company will always try to maintain the welfare of shareholders through dividend policy, regardless of conditions.]]>
<![CDATA[ANALISIS KONSEP GREEN ECONOMY TERHADAP POTENSI PENGEMBANGAN PARIWISATA HALAL DI SUMATERA UTARA ]]>
<![CDATA[Tiara Ermelia]]>;
<![CDATA[Imsar Imsar]]>;
<![CDATA[Rahmat Daim Harahap]]>
<![CDATA[ Jurnal Proaksi Vol. 10 No. 2 (2023): April - Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32534/jpk.v10i2.4049
<![CDATA[Halal tourism plays an important role in achieving sustainable development. Sustainable development which is a global issue that affects every aspect of human life namely economic, social and environmental is also included in the halal concept. . descriptive steps researchers used to describe the data obtained using qualitative research methods. The information gathering strategy is completed by meeting and perception. The results of this study are that the utilization of the Green Economy in the potential for creating a halal travel industry in North Sumatra cannot be carried out considering that there are not many supporters for the halal travel industry, for example places of worship, halal food, sharia lodging, the benefits of local companions whose halal status is not guaranteed. Even though North Sumatra has been right to implement halal tourism in terms of tourist objects because North Sumatra's tourist attraction, Lake Toba, is one of the priority tourist destinations that have supported a green economy.]]>
