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Studi Peningkatan Pertumbuhan dan Nilai Perusahaan Sektor Perkebunan Melalui Analisis Kebijakan Dividend an Profitabilitas Nuraini, Airin; Gendalasari, Gen Gen; Sastra, Heri
Jurnal Ilmiah Manajemen Kesatuan Vol 5 No 2 (2017): JIMKES Edisi Agustus 2017
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Penelitian ini dilakukan untuk menganalisis tingkat pengaruh antara variabel kebijakan dividen dan kemampulabaan terhadap pertumbuhan serta nilai perusahaan. Untuk keperluan pengukuran tersebut, digunakan data keuangan dari lima perusahaan perkebunan di Indonesia yang telah go public, yaitu : PT Tunas Baru Lampung, Tbk., PT. Astra Agro Lestari, Tbk., PT. Bakrie Sumatera Plantations, TBK., PT. SMART, Tbk., dan PT. PP London Sumatera Plantations Tahun 2004 â€“ 2014. Target penelitian ini diharapkan mampu mengidentifikasi dan menghasilkan keluaran dalam bentuk model nilai perusahaan perkebunan dengan mempertimbangkan kebijakan deviden, pertumbuhan perusahaan, dan profitabilitas perusahaan. Yang kedua adalah mementukan faktor dominan yang menentukan nilai perusahaan pada perusahaan perkebunan. Metode analisis yang digunakan untuk menganalisis kebijakan dividen dan kemampulabaan terhadap nilai perusahaan menggunakan metode analisis statistik yang umum digunakan yakni, analisis koefisien korelasi (r), analisis koefisien determinasi (r2) dan analisis koefisien regresi (Î²). Data dianalisis menggunakan analisis regresi secara parsial dan simultan.

Kenaikan Utang Luar Negeri Dalam Sistem Ekonomi Makro Modern Nuraini, Airin; Roup, Abdul
Jurnal Ilmiah Manajemen Kesatuan Vol 8 No 3 (2020): JIMKES Edisi Desember 2020
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v8i3.409

The macroeconomic conditions in Indonesia and other third world countries have never been separated from economic problems, one of which is high foreign debt. This is indicated because of the vicious cycle that occurs in the modern macroeconomic system (Nuraini, 2020), namely if the monetary sector is larger than the real sector or an increase in the money supply occurs, inflation or economic bubbles will occur, the way to overcome this is with a contraction policy to reduce the amount. money supply, and later the economy will slow down, if the economy slows down, it will be overcome by expansion policies to increase the money supply, one of which is a fiscal deficit policy, a fiscal deficit policy means that expenditure is greater than income, the difference will be financed the largest by debt so that debt will always be experiencing an increase, the form of foreign debt which refers to the dollar exchange rate will ultimately make the amount of debt and interest bigger and continue to increase and so turn in the circle. The purpose of this study is to empirically determine the effect of the fiscal deficit policy, the money supply, the foreign debt of the previous period, and the exchange rate (USD exchange rate) on the increase in External Debt (ULN), especially in Indonesia in the vulnerable period of 1989 to 2018. The result is that all independent variables have a significant and significant effect on foreign debt with a Goodness of fit of 97.57%

Pengaruh Penerapan Green Accounting dan Perputaran Total Aset Terhadap Profitabilitas Utami, Retno Dwi; Nuraini, Airin
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 2 (2020): JIAKES Edisi Agustus 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i2.378

The purpose of this research is to find out the influence of Green Accounting implementation and total asset turnover to profitability applied by foreign mining companies in Indonesia. While these companies play an important role in industry, they exploit natural resources and environment to raise their standards and earn maximum profits without concerning the surrounding conditions. The companiesâ€™ activities that cause negative impacts on society can reduce the investorsâ€™ trust and will eventually destroy their own image. Mining companies apply the Green Accounting concept in order to overcome the risks of natural disasters caused by their activities. The samples of this study include 5 foreign mining companies that have been operating in Indonesia for 6 years. Sample collection uses Non-probability sampling method and purposive sampling technique. Various methods of data analysis are performed to process the collected data to prove the effects of the two independent variables on the dependent variable. The results of this study show that the application of Green Accounting partially has no effect on profitability of the mining companies because social and environment costs are not transparent in their financial statements. However, Total Asset Turnover partially affects the profitability of the companies and tends to increase every year. The application of Green Accounting and Total Asset Turnover simultaneously affect the profitability of the mining companies as the environmental condition needs to be considered in carrying out their operations. As a result, environmental performance has a significant influence on the companiesâ€™ finance. Keywords: Green Accounting, Total Asset Turnover, and Profitability

Penerapan Penyajian Laporan Keuangan Berdasarkan SAK-ETAP Untuk Mengetahui Kinerja Keuangan UMKM Toko Angka Wijaya Kartika, Aprilia; Nuraini, Airin
Jurnal Abdimas Dedikasi Kesatuan Vol 1 No 1 (2020): JADKES Edisi Juli 2020
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Small and Medium Micro Enterprises are businesses that have an important role in the economy in Indonesia because micro, small and medium enterprises aim to grow and develop their business in order to build a national economy. SMEs are also able to open new jobs for domestic workers,SMEs provide income for the country in the form of foreign exchange. To get a better UMKM, so that SMEs can compete with large business institutions in terms of economy and empowerment, SMES actors must be aware of the importance of applying financial statements. The purpose of this study was to find out how the application of financial statements based on SAK-ETAP on SMEs and how financial performance in SMEs was implemented. The author conducts research at the Wijaya Figures Store UMKM located on Jl. Endang Sumawijaya Kampung Sindang Barang, Bogor Regency. This research method uses a qualitative descriptive method. The results of the Angka Wijaya SMES research did not apply financial statement. This is because the SMES owner Angka Wijaya do not understand the financial statements based on SAK ETAP. During 2018 total assets, liability+equitycan be generated in the amount of IDR 386,558,000, profit of IDR 120,518,000 equity of IDR 366,229,000 and total net cash flow of IDR 261,238,000. The results of the wijaya store SMEs performance are calculated using profitability ratios based on profit from good sales and ussing on asset, meaning that the angka wijaya UMKMs are good in terms of sales and efficient in using assets, while SMES performance in capital usage is not good because of UMKM Angka wijaya is less efficient in capital Keywords: application of financial statement presentation based on sak-etap to know wijaya's financial performance in figures shop smes

PENDAMPINGAN PERHITUNGAN HARGA POKOK PRODUKSI PENDEKATAN FULL COSTING DAN VARIABLE COSTING UNTUK MENENTUKAN HARGA JUAL MENGGUNAKAN METODE COST PLUS PRICING Amarulloh, Harry; Nuraini, Airin
Jurnal Abdimas Dedikasi Kesatuan Vol 2 No 1 (2021): JADKES Edisi Januari - Juni 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i1.477

Pendampingan ini dilakukan pada UMKM pengrajin sepatu bos Iwan, usaha ini bergerak di bidang manufaktur yaitu pembuatan sepatu yang berada di Desa Ciapus, Kecamatan Ciomas, Bogor. Tujuan dari pendampingan ini adalah (1) untuk mengevaluasi perhitungan harga pokok produksi yang telah dilakukan UMKM, (2) untuk memberikan pendampingan bagaimana perhitungan harga pokok produksi menggunakan metode full costing dan variable costing, (3) untuk mengevaluasi perbedaan perhitungan harga pokok produksi menurut UMKM dengan metode full costing dan variable costing, (4) untuk mengevaluasi bagaimana perbedaan penentuan harga jual menurut perusahaan dengan metode cost plus pricing. Metode evaluasi yang digunakan adalah analisis deskriptif komparatif. Hasil evaluasi menunjukkan bahwa Perhitungan harga pokok produksi yang dilakukan oleh UMKM pengrajin sepatu bos Iwan masih sederhana dan tidak terperinci. Dalam melakukan perhitungan haga pokok produksi UMKM hanya memperhitungkan biaya bahan baku dan biaya tenaga kerja langsung saja. Selain itu terdapat biaya overhead pabrik berupa bahan penolong yang salah diperhitungkan kedalam biaya bahan baku. UMKM bos Iwan juga tidak memperhitungkan biaya overhead pabrik variabel seperti biaya listrik, gas, perawatan mesin dan kendaraan, serta biaya overhead pabrik tetap seperti biaya depresiasi mesin dan kendaraan. Adapun saran untuk UMKM bos Iwan yaitu sebaiknya UMKM bos Iwan menggunakan metode full costing dalam melakukan perhitungan harga pokok produksi karena metode ini memperhitungkan seluruh biaya yang dikeluarkan pada saat proses produksi sehingga informasi yang dihasilkan menjadi lebih akurat dan biaya yang dikeluarkan mencerminkan biaya sesungguhnya. Selain itu dapat membantu UMKM dalam menetapkan harga jual produk serta memaksimalkan laba yang diinginkan.

Pengaruh Tingkat Pendidikan, Pengalaman Kerja Dan Kompetensi Akuntansi Terhadap Kualitas Laporan Keuangan UMKM di Kota Bogor Mawarni, Sekar Arum; Nuraini, Airin
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.927

MSMEs are one of the drivers of economic development. With financial reports, MSME can obtain all kinds of financial information that is important for their business. The quality of financial reports can be done in two ways, the first method is related to research on the determinants that produce quality financial reporting. By studying this phenomenon, the focus on this method is related to the companyâ€™s internal factors related to its internal. The research method used is the first method, which is to see the quality of internal financial reports, namely human resources which includes educational level, work experience and accounting competence. This study is motivated by the inconsistency of the result of previous studies in different areas and several different variables, which may be due to other variables that play a role in relation. This study aims to determine the effect of educational level, work experience and accounting competence on the quality of financial reports on MSMEs in Bogor City. The research method used is quantitative research that is sourced from a questionnaire and is measured by Likert Scale. The population in this study were 50 respondents, who were taken from SMEs in the city of Bogor. MSMEs that used as data are MSMEs that record financial statements in their business. The data used are primary data. The data obtained were then analyzed using SPSS 21 program. The result showed in this study indicate that all the variables tested that is educational level, work experience, and accounting competence have a positive effect on the quality of MSME financial reports in Bogor City. Keywords: educational level, work experience, accounting competence, quality of financial reports.

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