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All Journal Jurnal Riset Akuntansi dan Keuangan IKRA-ITH EKONOMIKA JTP - Jurnal Teknologi Pendidikan Jurnal Equity Ekonomi dan Bisnis Journal of Contemporary Accounting JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Ilomata International Journal of Management Ilomata International Journal of Management International Journal of Business, Technology, and Organizational Behavior (IJBTOB) E-Amal: Jurnal Pengabdian Kepada Masyarakat Formosa Journal of Sustainable Research (FJSR) Accounting Student Research Journal Jurnal Penelitian Akuntansi
Miftah, Munasiron
Universitas Pembangunan Nasional Veteran Jakarta, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v2i2.236

Abstract

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.
Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Bank Umum Di Bursa Efek Indonesia Nazia Fitria Hamdi; Dahlia Br Pinem; Munasiron Miftah
IKRAITH-EKONOMIKA Vol 4 No 3 (2021): IKRAITH-EKONOMIKA No 3 Vol 4 November 2021
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (955.814 KB)

Abstract

Penelitian ini termasuk ke dalam penelitian kuantitatif dengan tujuan untuk mencaritahu apakah terdapat pengaruh dari faktor internal dan eksternal, yaitu likuiditas, efisiensioperasional, ukuran bank, dan suku bunga terhadap kinerja keuangan. Objek yang dipilihpada penelitian ini adalah bank umum konvensional yang terdaftar di Bursa Efek Indonesiadengan menggunakan sampel sejumlah 29 bank selama periode 2018 – 2020. Hipotesisdalam penelitian ini diuji dengan tingkat signifikansi sebesar 5%, mempergunakan MetodeAnalisis Regresi Data Panel dengan program komputer E-Views 9. Hasil yang ditemukandari penelitian ini ialah (1) tidak terdapat pengaruh antara likuiditas dengan kinerjakeuangan, (2) terdapat pengaruh antara efisiensi operasional dengan kinerja keuangan, (3)tidak terdapat pengaruh antara ukuran bank terhadap kinerja keuangan, serta (4) terdapatpengaruh antara suku bunga dengan kinerja keuangan.
PENGARUH VOLATILITAS LABA, KEBIJAKAN DIVIDEN, DAN LEVERAGE TERHADAP VOLATILITAS HARGA SAHAM IDX30 Rosita Putri Cahyawati; Munasiron Miftah
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 3 (2022): Jurnal Riset Akuntansi dan Keuangan. Desember 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i3.44213

Abstract

This quantitative research is intended to find out the effect of earnings volatility, dividend policy, and leverage on stock price volatility. The population is the IDX30 index company on the Indonesia Stock Exchange from 2012 to 2019. The sampling method used when conducting the research is non-probability sampling with a saturated sample so that a total sample of 30 companies is obtained. Data analysis used the Microsoft Office Excel 2019 computer program and the E-Views 11 program with a significance level of 0.05 or 5%, then the method used for hypothesis testing was the panel data regression analysis method. The results of the test are (1) there is an effect between earnings volatility and stock price volatility, (2) there is an influence between dividend policy and stock price volatility, (3) there is an influence between leverage and stock price volatility.Keywords. Dividend Policy; Earnings Volatility; Leverage; Stock Price Volatility
A Review of Income Smoothing through Company Size, Profitability, and Managerial Ownership Munasiron Miftah; Fanny Dwi Oktaviani; Yudi Nur Supriadi
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 3 No. 3 (2023): June | International Journal of Business, Technology and Organizational Behavio
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v3i3.278

Abstract

This study was conducted to test empirically the effect of firm size, profitability, and managerial ownership on income smoothing with firm age and leverage as control variables. Income smoothing is proxied using the Eckel index. This research is a quantitative research and the objects in this research are manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. Selection of sample criteria was carried out by purposive sampling technique with predetermined criteria and obtained data of 282 samples obtained from 94 companies. Testing the hypothesis in this study used multiple linear regression analysis with the help of STATA software version 16. The results of this study indicate that 1) company size has no effect on income smoothing; 2) profitability has no effect on income smoothing; and 3) managerial ownership has no effect on income smoothing. Keywords: income smoothing; Company Size; Profitability; Managerial ownership.
Comparative Analysis of Financial Performance Before and After Mergers and Acquisitions in Companies Listed on the Indonesia Stock Exchange Dahlia Pinem; Munasiron Miftah; Bernadin Dwi; Marlina; Nani Ariani
Formosa Journal of Sustainable Research Vol. 2 No. 9 (2023): September, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v2i9.5873

Abstract

The objective of This study will look at the variations in financial performance between businesses before and after mergers and acquisitions in businesses listed on the Indonesia Stock Exchange during the period of 2019-2021. The sample size used in this research is 18 companies selected through purposive sampling approach. The analysis techniques employed are the Wilcoxon Signed-Rank Test and the Paired Sample t-Test. Liquidity, solvency, and profitability are used as variables in this research. The results of this study show that that there are no significant differences in the current ratio, debt to equity ratio, and return on equity of companies before and after the merger and acquisition
Analisis Financial Distress Perusahaan Properti dan Real Estate Miko Dwi Syahputra; Munasiron Miftah
Accounting Student Research Journal Vol 2 No 1 (2023): ASRJ - Maret 2023
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v2i1.5883

Abstract

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh kinerja keuangan terhadap financial distress. Pengukuran kinerja keuangan adalah dengan menggunakan rasio likuiditas, leverage, aktivitas, dan profitabilitas. Penelitian ini menggunakan data dari perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia(BEI) periode 2017-2021, dengan jumlah sampel sebanyak 45 perusahaan. Pemilihan sampel pada penelitian ini menggunakan teknik purposive sampling. Alat uji hipotesis yang digunakan adalah analisis regresi logistik menggunakan software E-views 12.0 dan Microsoft Excel 2016 sebagai alat analisis data. Hasil dari penelitian ini adalah (1) likuiditas berpengaruh terhadap financial distress, (2) leverage berpengaruh terhadap financial distress, (3) aktivitas tidak berpengaruh terhadap financial distress, (4) profitabilitas berpengaruh terhadap financial distress.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, ASIMETRI INFORMASI, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Nur Ratih Widya Ningrum; Dwi Jaya Kirana; Munasiron Miftah
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 1 (2021): April
Publisher : Universitas Pelita Harapan

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

Abstract

This study aims to determine the effect of implementing sustainability reports, information asymmetry and financial performance on company value in 36 non-financial companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This research is a type of quantitative research using secondary data in the form of annual reports and company sustainability reports. The Fixed Effect Model (FEM) with panel data regression was used in this study using STATA version 16. Based on the results of the test and analysis, it can be concluded that sustainability reports and information asymmetry do not effect firm value, while financial performance has a significant positive effect on firm value and Control variable, namely company size has a significant negative effect on firm value. The results of this study have implications for investors, regulators and future researchers. Policy makers can use these findings, especially on the application of sustainability reports, information asymmetry and financial performance to increase corporate value in Indonesia.Keywords: Sustainability Reporting, Information Asymmetry, financial performance, Firm Size, and Firm Value
Co-Authors Agus Maulana Alfaith S. Manggabarani Alfatih S. Manggabarani Alfida Alfida Andy Setiawan Bernadin Dwi M. Christian Devi Fentikasari Dahlia Pinem Desmon Immanuel Paulus Dewi Darmastuti Dianwicaksih Arieftiara DWI JAYA KIRANA Dwi Jaya Kirana Ekawati Jati Wibawaningsih Faizal Marzuki Fanny Dwi Oktaviani Fentikasari, Christian Devi Krisnawati, Eka Lidya Primta Surbakti Maria Bernadette Nani Ariani Marlina Masripah Miko Dwi Syahputra Nazia Fitria Hamdi Nur Ratih Widya Ningrum Ranti Nugraheni Ratna Hindria Dyah Pita Sari Ricardo Samuel Manihuruk Rifqiyati Rifqiyati Rosita Putri Cahyawati YUDI NUR SUPRIADI