Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Among Makarti
Astohar Astohar
STIE Totalwin Semarang
Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA STUDI EMPIRIS DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2008-2012 Kelerek, Kelerek; Astohar, Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 5, No 2 (2014)
Publisher : STIE Totalwin Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5.177 KB)

Abstract

This study aims to examine variable-variable firm size, profitability, financial leverage, managerial ownership and devident payout ratio to find companies that perform income smoothing practices and that not doing income smoothing practices listed in the Indonesia Stock Exchange (IDX) of the year 2008 - 2012.This study uses a quantitative approach, where the data used for the study are the financial statements of the years 2008-2012. The samples are 265 companies for 5 years in companies listed on the Indonesia Stock Exchange and were selected using purposive sampling method. Subsequently the samples were classified into groups grader profit and not income smoothing using Eckel. Analysis of the data obtained performed using logistic regression analysis.The test results of five independent variables using logistic regression showed that company size and financial leverage effect on income smoothing practices while to profitability, managerial ownership , and devident payout ratio has no effect on income smoothing practices
KEPEMIMPINAN PELAYAN (SERVANT LEADERSHIP) SEBAGAI GAYA KEPEMIMPINAN UNTUK KEMAJUAN ORGANISASI Astohar, Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 3, No 2 (2012)
Publisher : STIE Totalwin Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5.173 KB)

Abstract

A company will succeed or fail even largely determined by the leadership. Leaders establish direction by developing a vision for the future, then communicate to everyone and inspire these people in the face of all odds. Servant leadership simultaneously can improve employees personal growth and improve the quality and service institutions begun all personal involvement of every member of the organization in the decision-making process as well as ethical behavior and responsible. Style is a servant leader model that optimizes the empowerment and development of members of the organization by making his followers as whole human beings with the essence is to serve others. Aspects of ministry leaders are serving the heart, the head of the serving, serving hand . The focus of the servant leader is employee development, the creation of added value for customers, creating customer satisfaction and continuous success. The dimensions of servant leaders are : Altruistic calling, Emotional Healing, Wisdom, Persuasive mapping, Organizational stewardship, Humility, Vision and Service   Keyword : Servant leadership, organizational
PENGARUH CAPITAL ADEQUACY RATIO (CAR) DAN FINANCING TO DEPOSIT RATIO TERHADAP PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA DENGAN INFLASI SEBAGAI VARIABEL PEMODERASI Astohar, Astohar
AMONG MAKARTI Vol 9, No 2 (2016): AMONG MAKARTI
Publisher : Jurnal Ilmiah Among Makarti, STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v9i2.138

Abstract

AbstrakBank Syariah mempunyai peranan dalam pembangunan perekonomian di Indonesia. Sehingga peningkatan kinerja bank syariah dengan prinsip syariah tetap sehat dan efisien. Profitabilitas merupakan indikator yang paling tepat untuk mengukur kinerja suatu bank. Tingkat return on assets (ROA) digunakan untuk mengukur profitabilitas bank, hal ini sesuai dengan saran Bank Indonesia sebagai pembina dan pengawas perbankan. Semakin besar return on assets (ROA) suatu bank, semakin besar pula tingkat keuntungan yang dicapai bank dan semakin baik posisi bank tersebut dari segi penggunaan asset. Permasalahan dalam penelitian ini adalah adanya gap penelitian antara Wibowo dan Syachu (2013) dengan Suryani (2011) berkaitan dengan pengaruh capital adequacy ratio terhadap return on asset (ROA) serta antara Damayanti (2012) dengan Anggraini (2014) terkait pengaruh financing to deposit ratio terhadap return on asset (ROA). Besar sampel yang diambil adalah sebanyak 11 bank Umum Syariah dengan teknik pengambilan menggunakan purposive non random sampling. Alat analisis yang digunakan adalah uji penyimpangan asumsi klasik, uji fit data, uji regresi berganda, uji hipotesis dan uji moderasi. Hasil yang diperoleh adalah capital adequacy ratio (CAR) Bank Umum Syariah (BUS) terbukti berpengaruh positif dan signifikan terhadap profitabilitas bank atau semakin besar capital adequacy ratio (CAR) maka akan meningkatkan profitabilitas bank pada Bank Umum Syariah (BUS). Financing to deposit ratio (FDR) tidak terbukti berpengaruh positif dan signifikan terhadap profitabilitas bank atau semakin besar financing deposit ratio maka akan tidak mampu meningkatkan profitabilitas bank pada Bank Umum Syariah (BUS), namun justru akan menurunkan, meskipun pernyataan tidak bermakna (tidak signifikan). Inflasi tidak terbukti memperkuat atau pun memperlemah pengaruh capital adequacy ratio (CAR) dan financing to deposit ratioi (FDR) terhadap return on asset.Kata Kunci : capital adequacy ratio, financing to deposit ratio, inflasi dan return on asset
Co-Authors Kelerek Kelerek, Kelerek