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Pengaruh Jumlah Dewan Komisaris, Leverage, Profitabilitas, Intensitas Modal, Cash Flow, Dan Ukuran Perusahaan Terhadap Konservatisme (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017) Suharni, Siti; Wildaniyati, Arini; Andreana, Dea
JURNAL EKOMAKS : Jurnal Manajemen, Ekonomi Kreatif dan Bisnis Vol 8, No 1 (2019): JURNAL EKOMAKS, Edisi Maret 2019
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v8i1.30

Abstract

This study is aimed at examining the effects of the Number of Board of Commissioners, Leverage, Profitability, Capital Intensity, Cash Flow, and Company Size toward Conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (IDX). The population used in this study is the yearly financial statements on firm of manufacturing listed at BEI period 2012-2017, using purposive sampling method. The type of data used is secondary data obtained from yerly financial reports published and downloaded through the official BEI website. Data analyzed with Descriptive statistics, test of classic assumption and exmination of hypothesis with multiple linier regression method. The result of hypothesis research shows variable Profitability and Cash Flow have a significant effect on the ability of Conservatism, while the Number of Board of Commissioners, Leverage, Capital Intensity, and Company Size has no effect on the ability of Conservatism.
Pelatihan Pembukuan Sederhana Pada Kelompok Industri Kecil Menengah (Ikm) Kripik Tempe Kilodang Desa Tawangrejo Kecamatan Takeran Kabupaten Magetan Madiun Kartika Sari, Syarifah Ratih; Wildaniyati, Arini
JURNAL DAYA-MAS Vol 5, No 1 (2020): JURNAL DAYA MAS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/dymas.v5i1.35

Abstract

The purpose of this community service is to provide an understanding of accounting in general and provide training in the preparation of accounting (financial statements) to owner  IKM  Kilodang Tawangrejo in Magetan . Since established, this  IKM has not had  financial report that resulted in Mrs. Suti's tempe  IKM and Mrs. Narsi are not being able to know the cash inflows and cash outflows. The benefits of this bookkeeping training are expected through training and mentoring. It is expected that IKM players can make simple bookkeeping and determine. the profit and loss of their business. Increase the income of  through information obtained from financial statements. Located in Tawangrejo Takeran, Magetan Regency, which was focused on chips, especially Mrs. Suti and Mrs. Narsi, which was conducted on 1 August 2018 - 31 December 2018. The activities carried out by providing training to IKM actors in making simple bookkeeping that will greatly help them in managing cash, so that they can find out the benefits and losses obtained, so that they can develop their business to become bigger and more resilient. Keywords—: Bookkeeping; IKM.
Pengaruh Dana Pihak Ketiga, Capital Adequacy Ratio (CAR), dan Non Performing Financing (NPF) Terhadap Likuiditas Perbankan Syariah Di Indonesia Tahun 2015-2019 Saputro, Kurniawan Yogi; Wildaniyati, Arini
JURNAL EKOMAKS : Jurnal Manajemen, Ekonomi Kreatif dan Bisnis Vol 10, No 1 (2021): JURNAL EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v10i1.83

Abstract

Abstract— This study aims to determine the effect of Third Party Funds on Liquidity, the effect of Capital Adequacy Ratio (CAR) on Liquidity, the effect of Non Performing Financing (NPF) on Liquidity, and the influence of Third Party Funds, Capital Adequacy Ratio (CAR), and Non Performing Financing ( NPF) against Liquidity. The sampling technique used was purposive sampling technique. The data obtained comes from secondary data in the form of banking annual financial reports for 2015-2019 which are downloaded from the official website of the bank concerned. Data analysis was performed using descriptive statistics, classical assumption test, multiple linear regression analysis, determinant coefficient test, t test and F test. The results of the hypothesis research indicate that the Third Party Funds variable is 0,000, the Capital Adequacy ratio (CAR) variable is 0.013, the variable NonPerforming Financing is 0.196, and simultaneously is 0.000. With these results it can be stated that only Third Party Funds, Capital Adequacy Ratio (CAR) have a positive and significant effect on Liquidity, while Non Performing Financing (NPF)  has no positive and significant effect on liquidity. Simultaneously, Third Party Funds, Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), have a positive and significant effect on liquidity. Keywords—: Third Party Funds; Capital Adequacy Ratio, Non Performing Financing, and Liquidity.