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Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal)
ISSN : 02165236     EISSN : 2540931x     DOI : -
Core Subject : Economy, Social,
Tirtayasa Ekonomika Journal |ISSN: 2540-931X (Online)| is published by Faculty of Economics and Business, University Sultan Ageng Tirtayasa. Tirtayasa Ekonomika Journal provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to economics and business research. This journal encompasses original research articles, review articles, and short communications, including: (1) Accounting; (2) Business; (3) Economics (general), and (4) Islamic economics.
Arjuna Subject : -
Articles 12 Documents
Search results for , issue "Vol 16, No 2 (2021)" : 12 Documents clear
Akuntabilitas Pengelolaan Keuangan Badan Usaha Milik Desa Di Kabupaten Kuningan Rinda Apriliani; Neni Nurhayati; Dendi Purnama
Tirtayasa Ekonomika Vol 16, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v16i2.10583

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Kompetensi Sumber Daya Manusia, Komitmen Organisasi dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Badan Usaha Milik Desa Pada Badan Usaha Milik Desa Kabupaten Kuningan. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan metode verifikatif dengan pendekatan kuantitatif. Populasi yang diperoleh sebanyak 136 responden dengan teknik pengambilan sampel menggunakan simple random sampling diperoleh sebanyak 101 responden dengan unit analisis Kepala Desa, Direktur Badan Usaha Milik Desa, Bendahara Badan Usaha Milik Desa dan Badan Permusyawarahan Desa (BPD). Teknik analisis data yang digunakan yaitu analisis regresi linier berganda. Hasil temuan menyimpulkan bahwa Kompetensi Sumber Daya Manusia, Komitmen Organisasi dan Sistem Pengendalian Internal berpengaruh positif signifikan Terhadap Akuntabilitas Pengelolaan Keuangan Badan Usaha Milik Desa, Kata kunci         :           Akuntabilitas Pengelolaan Keuangan Badan Usaha Milik Desa, Kompetensi Sumber Daya Manusia, Komitmen Organisasi dan Sistem Pengendalian Internal
Pengaruh Likuiditas Terhadap Struktur Modal dengan Profitabilitas sebagai Variabel Intervening Ratu Wardatuddihan; Akhmadi Akhmadi; Enis Khaerunisa
Tirtayasa Ekonomika Vol 16, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v16i2.9413

Abstract

The purposed of this research to determine the effect of Liquidity proxy with Quick Ratio (QR) on Capital Structure which proxied by Debt to Assets Ratio (DAR) with Profitability proxied by Net Profit Margin (NPM) as intervening variable. The population in this study were all the Wholesale (Durable and Non Durable Goods) Sub sector companies which is listed on Indonesia Stock Exchange periode of 2013 - 2017. The sample in this study were 12 companies  out of 37 population obtained through purposive sampling method. Data analysis techniques used in this study were path analysis and sobel test. The results of this research are: (1) Liquidity (QR) negative and significant effect to Capital Structure (DAR), (2) Liquidity (QR) positive and significant effect to Profitability (NPM), (3) Profitability (NPM) negative and significant effect to Capital Structure (DAR), (4) Profitability (NPM) is not able to mediate the effect of Liquidity (QR) on Capital Structure (DAR).

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