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All Journal Cakrawala Pendidikan Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Jurnal Ilmu Komputer dan Informasi Sosiohumaniora Berkala Perikanan Terubuk Kinerja Widya Cendika Media Ekonomi dan Manajemen Jurnal Ilmiah Hukum dan Dinamika Masyarakat Jurnal Tanah dan Air Computatio : Journal of Computer Science and Information Systems JURNAL CEMERLANG: Pengabdian pada Masyarakat Jurnal Kesehatan Al-Irsyad Jurnal Ilmu Manajemen dan akuntansi Terapan (JIMAT) Medica Hospitalia Jurnal Arsitektur GRID (Journal of Architecture and Built Environment) merupakan sarana publikasi ilmiah bagi akademisi, Jurnal Pengabdian Masyarakat Multidisiplin Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Tanah dan Air (Soil and Water Journal) Jurnal Jendela Inovasi Daerah Jurnal Farmasi Law Development Journal Akselerasi Jurnal Ilmiah Teknik Sipil KERNEL: Jurnal Riset Inovasi Bidang Informatika dan Pendidikan Informatika Al-MIKRAJ: Jurnal studi Islam dan Humaniora BULETIN BISNIS & MANAJEMEN (BBM) Buletin Abdi Masyarakat (BAM) Academic Physiotherapy Conference Proceeding Prosiding University Research Colloquium Jurnal Penelitian Chanos Chanos Prosiding Seminar Nasional Unimus Jurnal Pengabdian Siliwangi
Agus Widodo
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Journal : Jurnal Ilmu Manajemen dan akuntansi Terapan (JIMAT)

 1 
PENGARUH KAPASITAS ANGGARAN DAERAH TERHADAP KASUS COVID 19 Ika Kurnia Indriani; Agus Widodo; Murti Puspita Rukmi
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 12 No 3 (2021): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (814.16 KB) | DOI: 10.36694/jimat.v12i3.365

Abstract

The covid 19 pandemic has had a major impact on regional economic conditions. The assessment of the financial condition of the regional government is one way to see the effect of budget capacity on the case of covid 19. The financial condition of the regional government will be seen from the high dimensional index value. This study aims to analyze the effect of budget capacity on cases of covid 19 and obtain a dimensional index of financial condition as an indicator of the region's ability to deal with the covid 19 pandemic. The results show that budget capacity of local government have simultaneous effect on covid 19 cases with sig. 0,001. PAD sig. 0,001, DAK sig 0,001, and regional capital expenditures sig. 0,012 have an partial effect on cases of covid 19 . The financial condition of the regional government in West Kalimantan in good condition. This is illustrated by the best service solvency index being Sekadau, Ketapang, Landak, and Pontianak, the best financial independence dimension index is Pontianak, the best service solvency dimension index is Kayong Utara and Kapuas Hulu.
EFEK MODERASI DARI KOMISARIS INDEPENDEN PADA HUBUNGAN ANTARA KEPEMILIKAN MANAJERIAL DENGAN KEBIJAKAN DIVIDEN DAN KEBIJAKAN UTANG Agus Widodo
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 7 No 1 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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

Abstract

The research was conducted to examine the moderating effects ofboard independent directors on the relationship between managerialownership on dividend policy and debt. The purpose of this study to determinehow much influence managerial ownership on dividend policy and debt aswell as the moderating effects of independent directors on the relationshipbetween managerial ownership on dividend policy and debt.The research wasconducted by quantitative methods using secondary data. Secondary data werefrom Indonesia Capital Market Directory (ICMD) and annual reports listedcompanies on the Indonesia Stock Exchange (IDX). The research populationis a company listed on the Stock Exchange, then the samples were taken bypurposive sampling with the criteria listed companies from 2007 to 2011 andhave the data required in this study. The analysis used the multiple regressionanalysis to see the effect of independent variables on the dependent variableeither jointly or individually. Before being tested by multiple linear regressionfirst tested the classical assumptions.The results showed that the significant negative effect of managerialownership on dividend policy, managerial ownership has no effect on debtpolicy. Independent directors are moderate the relationship betweenmanagerial ownership to dividend policy, but did not moderate therelationship between ownership and debt managerial. Control variables affectthe profitability of dividend policy, size does not affect the dividend policy.While variables affect the profitability and size of debt policy.
Co-Authors Adnan Faris Naufal Amaliyah Hana Safitri Ana Kusumawati Andri Tri Kuncoro Aprilia Syah Putri Arini Nur Hidayati Arlina Phelia Arpangi Arpangi, Arpangi Asep Akmal Aonullah Asri Laksmi Riani Atika Marisa Halim Budi Prasetyo Budiyatmo Joko Subiyakto Corry Yohana Dian Anita Sari Dimas Zena Wijaya Dinik Ayundya Marlis Dona Setya Dwi Ely Wardani Dwy Ningsih Edy Waspada Empung Empung Esti Kurniasih Eulis Marlina Feryda Triana Dewanti Fitra Dwi Prasetya Fitria Maharani Nugraha Galuh Pramita Guntur Rusmana Putra Hanif Kemal Prasetyo Hendro Nugroho Herianto Herianto Heru Irianto I Made Narsa Ika Kurnia Indriani Iman Handiman Indra Budi irnawan, dody Juli Nursandi K Kristianingtyas Lusi Amalia Triyani Ming Ming Lukiarti Moh. Zainal Arifin Muhammad Akbar Hajuan N Nabila Novi Kusumaningsih Nurchayati Nursalim Nursalim Permana Hendra Wangsa Ratnawati Dwi Putranti Honorata Riast Eka Oktaviana Rima Rizky Rio Aditomo Mahardika Putra Ririn Pusparini Sasmita, Wikan Savilla Dara Ardiani Sigit Kurnianto Suharjito Suharjito Suryanto - Suryanto Susiarni Magdalena Try Susanto Utomo Rachman Wawan Joko Pranoto Wira Satria Dawy Yollanda Octavitri Yuni Qurrata A'yun Yunita Dwi Pristiani Yuri Lolita