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PENGARUH KEBIJAKAN DIVIDEN, KEBIJAKAN HUTANG DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN MANUFAKTUR Krisnawati, Eka; Miftah, Munasiron
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 18, No 2 (2015): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This study aimed to examine the effect of Dividend Policy, Policy Liabilities and Profitability of Company Value of the companies listed in Indonesia Stock Exchange period 2011 to 2014. The population in this study a number of 60 companies listed in Indonesia Stock Exchange. Data obtained from financial statements 2011 to 2014 that has been published. Obtained a total sample of 15 companies. The analysis technique used is multiple linear regression and hypothesis testing with constant 5%.In this study occur existing data were not normally distributed, this is due to some extreme values that look very different from the value of other observations. Of the 60 samples of existing research, as many as 24 sample company data should be eliminated (outlier data). It is intended to dispose of the data extremes can cause data distribution becomes normal, so that the data is left as many as 36 samples were used.The results showed that the dividend policy has no significant effect on the value of the company, debt policy does not significantly influence the company's value and profitability significantly influence the value of the company. The coefficient of determination R square indicates 0,073 or 7,3% of explaining that the variable is explained by the variable company value and dividend policy, policy liability and profitability the remaining 92,7% is explained by other variables.

PENGARUH INDEKS HARGA SAHAM GABUNGAN (IHSG), TINGKAT SUKU BUNGA SBI, DAN NILAI TUKAR TERHADAP UNIT PENYERTAAN REKSADANA Fentikasari, Christian Devi; Miftah, Munasiron
Ekonomi dan Bisnis Vol 1, No 2 (2014): Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

This study aimed to examine the effect of the Composite Stock Price Index (CSPI), SBI, and Exchange Units of Mutual Funds Against the period 2009-2011. The population in this study is a mutual fund owned Danareksa Mawar Danareksa Investment Management is active in 2009-2011. This study uses secondary data. The data analysis technique used is multiple linear regression equation kuadratterkecil and test hypotheses using t-statistics for testing the partial regression coefficients and F-statistics to test the effect together with a significance level of 5%. It also made the classic assumption test covering normality test, multicollinearity, heteroscedasticity test and autocorrelation test. The results of the study during the years 2009-2011 shows together Composite Stock Price Index (CSPI), Rate Interest Rate, and Exchange Rate Against affect Mutual Fund Units. While the Composite Stock Price Index (CSPI) and the exchange rate has an influence on Mutual Fund Units. But Interest Rates SBI has no influence Mutual Fund Units.

Optimization of HR Education and Training for Village Fund Managers Faizal Marzuki; Alfaith S. Manggabarani; Munasiron Miftah
JTP - Jurnal Teknologi Pendidikan Vol 22 No 2 (2020): Jurnal Teknologi Pendidikan
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jtp.v22i2.16398

This study aims to describe the optimization of village fund processing to realize the dsa mandini community in the Cileles sub-district of Lebak Banten. The research method used is descriptive with a qualitative approach. The result that will be achieved is to create the concept of a village head apparatus who has a strong will to build his village into a mandini village. The main factor is building human resources and utilizing a friendly and hard-working community culture in people's lives. This is a capital that can be developed by the village head in building his village in mutual cooperation. From the results of this study it was concluded that the head of the village in utilizing village funds, could not be implemented optimally by the village, because the village planning proposal had not been fully approved by the district government which made changes to the village proposal, the change was not necessarily in accordance with the needs of the development his village, as a result village must accept changes even if it is not as expected by the village. Such a change certainly does not allow the village to respond quickly, resulting in delays in receiving village funds and automatically the village development program will be too late. besides the lack of resources (HR) that have the skills needed by the village to go to the village of Mandani.

Tax avoidance in the Indonesian manufacturing industry Ricardo Samuel Manihuruk; Dianwicaksih Arieftiara; Munasiron Miftah
Journal of Contemporary Accounting Volume 3 Issue 1, 2021
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol3.iss1.art1

This study aims to determine tax avoidance in the Indonesian manufacturing industry. The control variable is the industrial sub-sector. In this study tax avoidance is proxied as book tax differences. This study focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. Using the STATA 13 regression data panel, this study shows that capital intensity has no significant effect on tax avoidance and inventory intensity has no significant effect on tax avoidance. However, this study found that industry auditors' specialization had a positive effect on tax avoidance. This study contributes to enhancing empirical evidence of audit quality, proxied by industry auditors' specialization can provide assurance of managers' tax avoidance activities did not violate the fairness principle, thus increase tax avoidance activities.

Analysis of Business Processes and Performance of Manufacturing MSMES in Village Cileles Lebak Banten Alfatih Sikki Manggabarani; Munasiron Miftah; Alfida Alfida
Ilomata International Journal of Management Vol 2 No 2 (2021): April 2021
Publisher : Yayasan Ilomata

Business process analysis is a term that has a broad enough meaning for a.structere of different tactics such as simulation and diagnosis, verification and performance analysis of business processes This study aims to 1)analyze the business processes of manufacturing MSMEs ranging from production processes to marketing 2)How problems and constraints on business performance conditions now and in the future 3) What factors cause fluctuating performance of MSMEs , knowing what problems and constraints arise in the business process of MSMEs , 4) Knowing the size of the performance of MSMEs, analyzing the data and concluding the right problem solutions to improve the business processes of MSMEs and.utilizing information technology more maximally for the business processes of MSMEs. So that in the end, it can increase its income more maximally by itself can contribute to increase the income of rural communities. Considering that the village is still classified as a lagging village. The methods used to answer the problems in this study are Location Quotient Analysis (LQ), Descriptive Analysis, and SWOT Analysis. The result of LQ is known that in Kec.Cileles there are 6 sectors that are the base sector, namely agriculture, mining and quarrying, building, trading, home industry and restaurant, finance rental and corporate services, as well as other services, Then the absorption of labor dominant sector is in the processing industry sector. While swot results are known that the strategy that can be done is to maximize the potential of the industrial sector of holticulture product processing, improve the quality of human resources, and provide specifications on the type of superior products.

PENGARUH INDEKS HARGA SAHAM GABUNGAN (IHSG), TINGKAT SUKU BUNGA SBI, DAN NILAI TUKAR TERHADAP UNIT PENYERTAAN REKSADANA Christian Devi Fentikasari; Munasiron Miftah
Ekonomi dan Bisnis Vol 1, No 2 (2014): Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

This study aimed to examine the effect of the Composite Stock Price Index (CSPI), SBI, and Exchange Units of Mutual Funds Against the period 2009-2011. The population in this study is a mutual fund owned Danareksa Mawar Danareksa Investment Management is active in 2009-2011. This study uses secondary data. The data analysis technique used is multiple linear regression equation kuadratterkecil and test hypotheses using t-statistics for testing the partial regression coefficients and F-statistics to test the effect together with a significance level of 5%. It also made the classic assumption test covering normality test, multicollinearity, heteroscedasticity test and autocorrelation test. The results of the study during the years 2009-2011 shows together Composite Stock Price Index (CSPI), Rate Interest Rate, and Exchange Rate Against affect Mutual Fund Units. While the Composite Stock Price Index (CSPI) and the exchange rate has an influence on Mutual Fund Units. But Interest Rates SBI has no influence Mutual Fund Units.

Determinants of Financial Performance on Firm Value in Index Lq 45 Companies Desmon Immanuel Paulus; Munasiron Miftah
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 2 No. 1 (2022): | February | International Journal of Business, Technology and Organizational B
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v2i1.178

This study aims to measure the effect of Liquidity (CR), Profitability (ROA) and Solvency (DER) on Firm Value (PBV) on the LQ 45 company index for the 2018 - 2020 period. The data used in this study were obtained from company annual report data that have been audited and published. In this study the population is companies listed on the Indonesia Stock Exchange (IDX). The sample is the LQ 45 company index listed on the IDX for the 2018 - 2020 observation period with a purposive sampling sampling technique so that a sample of 22 companies is obtained. This study analyzes the data using the panel data regression analysis method using the e-views version 12 software.

PELATIHAN PELAPORAN KEUANGAN MENGGUNAKAN APLIKASI BERBASIS CLOUD BAGI PELAKU UMKM DI KECAMATAN CIPAYUNG Andy Setiawan; Dewi Darmastuti; Agus Maulana; Munasiron Miftah; Dwi Jaya Kirana
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2: Mei 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar

Sektor UMKM merupkan sektor usaha yang sangat membantu perekonomian di masa pandemi Covid-19. Para enterpreneur di sektor UMKM pada umumnya masih kesulitan melakukan pencatatan dan pelaporan keuangan usahanya. Hal ini menjadi salah satu faktor penyebab perkembangan usaha UMKM banyak yang gagal dalam pengembangan usahanya, bahkan sampai ada yang rugi dan menutup usahanya. Kami tim dosen program studi akuntansi UPN Veteran Jakarta bekerjasama dengan Pemerintah Kecamatan Cipayung, Kota Jakarta Timur mengadakan pelatihan kepada para pelaku usaha UMKM yang tergabung dalam komunitas Jakpreneur Jakarta Timur. Pelatihan ini bertujuan untuk memberikan pelatihan kepada peserta agar para peserta dapat melakukan pencatatan dan membuat laporan keuangan usahanya menggunakan aplikasi digital SIAPIK yang dapat diakses melalui handphone. Aplikasi SIAPIK ini adalah aplikasi yang disedikan oleh Bank Indonesia untuk para pengusaha sektor UMKM secara gratis.

PENDAMPINGAN IMPLEMENTASI TINDAK LANJUT PP NO. 23 TAHUN 2018 BAGI PELAKU USAHA BERBENTUK KOPERASI, PERSEKUTUAN KOMANDITER, DAN FIRMA BAGI UMKM DI KECAMATAN CIPAYUNG JAKARTA TIMUR Ekawati Jati Wibawaningsih; Lidya Primta Surbakti; Ratna Hindria Dyah Pita Sari; Munasiron Miftah; Ranti Nugraheni
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2: Mei 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of community service activities is to provide assistance for implementation PP No 23 tahun 2018 regarding tax reporting for MSME members. With this assistance, it is hoped that MSME members have knowledge and skill about calculating and reporting taxes for their businesses. With the knowledge and skills of MSMEs, they can calculate how much tax they have to pay, as well as how to report taxation in maintaining the going concern of their business. The training activities were carried out for MSMEs at the Cipayung sub-district office, East Jakarta. The participants of this assistance are members of MSMEs and also Jakpreneur members in East Jakarta District. This assistance is carried out by lecturers from the accounting study program at UPN Veteran Jakarta (UPNVJ) and is also assisted by students UPNVJ.

Pengaruh Pajak, Multinasionalitas, dan Tunneling Incentive terhadap Keputusan Transfer Pricing Rifqiyati Rifqiyati; Masripah Masripah; Munasiron Miftah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 3 (2021): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i3.214

Purpose: This research aimed to determine the effect of taxes, multinationality, and tunneling incentive on the decision on transfer pricing in non-financial sector companies. Research methodology: This research uses quantitative research methods. Testing the hypothesis used multiple linear regression analysis with panel data on Stata 16.0. The population is non-financial sector companies listed on the IDX in 2017-2019. This research has a sample of 53 companies. Results: Based on the results of data analysis, it can be concluded that (1) taxes has a positive and significant effect on the decision on transfer pricing, (2) multinationality has a positive and significant effect on the decision on transfer pricing, (3) tunneling incentive has no effect on the decision on transfer pricing. Limitations: This limitation of research is the number of samples used in this research due to many companies that do not meet the established criteria. Contribution: This study's results can be used as a reference for further researchers and take into consideration for company management, investors and creditors in making decisions.

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