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FAKTOR YANG MEMPENGARUHI KUALITAS PENGELOLAAN DAN ADMINISTRASI LAPORAN KEUANGAN DESA Praptiningsih, Praptiningsih; Yetty, Fitri
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 5 No 1 (2020)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.756 KB)

Abstract

Purpose- This study aims to determine the effect of the Utilization of Information Technology, Internal Control Systems, the influence of Financial Supervision, Competence of Human Resources, Regional Financial Accounting Systems to the Quality of Financial Statement Management and Administration. Design/methodology/approach- The sample in this study were employees of the Regional Government Work Unit (SKPD) of Pandeglang Regency with 50 respondents from 18 Regional Apparatus Organizations (OPD) of Pandeglang Regency. The data analysis technique used in this study is the multiple linear regression. Findings- The results of this study indicate that the Use of Information Technology and human resource competencies have a significant effect on the Quality of Management and Administration of Financial Statements. Implications- For SKPD Pandeglang regency it is recommended to improve financial supervision and internal control systems in presenting the quality of financial statement information on the management and administration of financial statements.Keywords: Quality, Management, Administration, Reports, and Finance
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PENGELOLAAN DAN ADMINISTRASI LAPORAN KEUANGAN DESA Ningsih, Prapti; Yetty, Fitri
JURNAL MANAJEMEN Vol 12, No 1 (2020)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jmmn.v12i1.7137

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemanfaatan teknologi informasi, sistem pengendalian internal, pengaruh pengawasan keuangan,  akompetensi sumber daya manusia,asistem akuntansi keuangan daerah terhadapbkualitas pengelolaan dan administrasi laporan keuangan. Penggunaan sampel dari penelitian ini adalah Satuan Kerja Pemerintah Daerah (SKPD) Kabupaten pandeglang. Teknik penentuan sampel menggunakan metode purposive sampling. Penelitianidengan sampel yang digunakan sebanyak 50 responden dari 18 Organisasi Perangkat Daerah (OPD) Kabupaten pandeglang. Data yang digunakan dalam penelitian ini adalah data primer, yaitu pemberian kuesioner kepada SKPD. Pengujian hipotesis penelitian ini menggunakan hubungan secara linear antara dua atau lebih variabel independen dengan variabel dependen  dengan menggunakan SPSS. Hasil penelitian menunjukkan bahwa sistem pengendalian internal, pengaruh pengawasanakeuangan tidak signifikan mempengaruhi kualitas pengelolaan dan administrasi laporan keuangan, dan sedangkan pemanfaatan teknologi informasi, kompetensi sumber daya manusia sistemaakuntansi keuangan daerah berpengaruh signifikan terhadap terhadap kualitas pengelolaan dan administrasi laporanakeuangan.
Determinan Nilai Perusahaan Pada Subsektor Makanan Dan Minuman Periode 2016-2018 Glory, Jessica Bintang; Yetty, Fitri; Triwahyuningtyas, Nunuk
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.v8i3.357

Abstract

The purpose of this research is to examine the influence of capital structure with the calculation of Debt Equity Ratio (DER), Profitability with the proxy of Return On Equity (ROE) and Company Size with the proxy of Size calculations on the company's value with the calculation of Price Book Value (PBV) of the company's food and beverage subsectors listed on the Indonesia Stock Exchange. The data used is secondary data with a sample collection method using purposive sampling. Where the population of this study used is the food and beverage subsectors company listed on the Indonesia Stock exchange with a period of observation 2016 – 2018, with the final samples of research 12 companies selected. Data analysis techniques are conducted using descriptive statistics and data regression analysis panels with the help of E-Views version 10 and Microsoft Excel applications 2013. The results of the research are partially known that the company structure (DER) affects on the company's value (PBV), profitability (ROE) affects the company’s value and the Company Size has no effects to the company's value. As well as independent variables explain the dependent variable by 91.76% Keywords: Capital Structure, Profitability, Company Size and Company Value
Analisa Kinerja Keuangan Terhadap Financial Distress Pada Perusahaan Tekstil dan Garment Di BEI Ardi, Muhammad Fatikh Satrio; Desmintari, Desmintari; Yetty, Fitri
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.383

Abstract

This research is using quantitative study aimed to see the influence of liquidity, leverage, and profitability on financial distress. This research using textile and garment company that listed in Indonesian Stock Exchange as sample. The dependent variable in this study is financial distress and the independent variable in this study is liquidity that measured by current ratio, leverage that measured by debt to total asset ratio and profitability that measured by return on asset ratio. The sampling method in this study is using purposive sampling method. The sample used in this study is 17 Textile and garment company. The type of data used on this study is secondary data. This study is using Regression Logistic Analisys to testing the hypothesis. The result on this research is there are no influence of Leverage and Profitability to financial distress, and there is negative influence of Liquidity to financial distress. Keyowords : liquidity, leverage, profitabily, financial distress, logistic