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PENGARUH PENGGUNAAN MODAL KERJA TERHADAP TINGKAT PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR KOSMETIK DAN KEPERLUAN RUMAH TANGGA YANG TERDAFTAR DI BURSA EFEK INDONESIA Widya Ratna, Lilik Pujiati,
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 10 No. 2 (2015): Oktober - Maret
Publisher : STIE PGRI Dewantara Jombang

abstractThis study aims to obtain: 1) the effect of working capital, which consists of a variable rate of turnover of working capital, current ratio Turnover Cash and partially on the level of profitability of companies sub-sector of cosmetics and household listed on the Stock Exchange in 2010-2014 and 2) know the effect of working capital, which consists of a variable rate of turnover of working capital, current ratio Turnover Cash and simultaneously the level of profitability of companies sub-sector of cosmetics and household listed on the stock Exchange in 2010-2014. This type of research is descriptive quantitative and data collection techniques such as the method of documentation. Data analysis method used is multiple linear regression. The results showed that 1) Working capital consists of variable Turnover Rate of Working Capital, the current ratio is partially affected the level of profitability. As for the variable cash turnover is not partial effect on the level of profitability of companies sub-sector of cosmetics and household listed on the Stock Exchange in 2010-2014. And 2) Working capital consists of variable rate Working Capital Turnover, turnover Cash and current ratio simultaneously influence the level of profitability of companies sub-sector of cosmetics and household listed on the Stock Exchange in 2010-2014.Keywords: Use, working capital, profitabilityÂ abstrakPenelitian ini bertujuan untuk mengetahui: 1) pengaruh modal kerja yang terdiri dari variabel Tingkat Perputaran Modal Kerja, Perputaran Kas dan Rasio lancar secara parsial terhadap tingkat profitabilitas perusahaan sub sektor kosmetik dan keperluan rumah tangga yang terdaftar di BEI periode 2010-2014 dan 2) pengaruh modal kerja yang terdiri dari variabel Tingkat Perputaran Modal Kerja, Perputaran Kas dan Rasio lancar secara simultan terhadap tingkat profitabilitas perusahaan sub sektor kosmetik dan keperluan rumah tangga yang terdaftar di BEI periode 2010-2014. Jenis penelitian adalah deskriptif kuantitatif dengan teknik pengumpulan data berupa metode dokumentasi. Metode analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa 1) Modal Kerja yang terdiri dari variabel Tingkat Perputaran Modal Kerja, rasio lancar berpengaruh secara parsial terhadap tingkat profitabilitas. Sedangkan untuk variabel perputaran kas tidak berpengaruh secara parsial terhadap tingkat profitabilitas perusahaan sub sektor kosmetik dan keperluan rumah tangga yang terdaftar di BEI periode 2010-2014. Dan 2) Modal kerja yang terdiri dari variabel Tingkat Perputaran Modal Kerja, Perputaran Kas dan Rasio lancar berpengaruh secara simultan terhadap tingkat profitabilitas perusahaan sub sektor kosmetik dan keperluan rumah tangga yang terdaftar di BEI periode 2010-2014.Kata Kunci : Penggunaan, modal kerja, profitabilitas

Pendampingan Penyusunan Laporan Keuangan Pada Badan Usaha Milik Desa (Bumdes) Lestari Desa Bandung Kecamatan Diwek Jombang Agus Taufik Hidayah; Lilik Pujiati; Nurul Hidyati; Suluh Agus Hendrawan; Sugeng Suprapto; Nur Ali
COMVICE: Journal Of Community Service Vol. 2 No. 1 (2018): April (2018)
Publisher : STIE PGRI Dewantara Jombang

Salah satu kewajiban dosen sebagaimana yang diamanatkan Tri Dharma Perguruan Tinggi adalah melakukan pengabdian kepada masyarakat. Untuk itu, tim penulis melakukan bentuk pengabdian kepada masyarakat dalam bentuk pendampingan penyusunan laporan keuangan pada Badan Usaha Milik Desa (BUMDes) Lestari sebagai mitra binaan yang bergerak di bidang usaha jasa berupa pengelolaan pasar desa Bandung. Kesulitan yang dialami mitra adalah penyusunan laporan keuangan serta pencatatan transaksinya belum rapi. Melalui serangkaian kegiatan pendampingan yang dilakukan bersama mitra, diperoleh kemajuan sehingga mitra binaan bisa melakukan pencatatan transaksi secara rapi dan penyusunan laporan keuangan sesuai standar akuntansi.

Akuntabilitas Pengelolaan Alokasi Dana Desa Di Desa Watesumpak Kecamatan Trowulan Kabupaten Mojokerto Lilik Pujiati
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 1 No. 1 (2018): Januari (2018) - Juni (2018)
Publisher : STIE PGRI Dewantara Jombang

Penelitian ini dilakukan untuk mengetahui bagaimana akuntabilitas pengelolaan Alokasi Dana Desa Watesumpak Kecamatan Trowulan Mojokerto dan Apakah Desa ini sudah melaksanakan pengelolaan administrasi keuangan yang sesuai dengan peraturan. Sebagai informan terpilihnya adalah Perangkat Desa, Tim Pelaksana Desa serta masyarakat yang dianggap dapat mewakili unit penelitian dalam pengelolaan Alokasi Dana Desa. Penelitian dilakukan dengan wawancara secara mendalam dan dengan cara pengamatan langsung pada pelaksanaan Alokasi Dana Desa. Hasil penelitian ini menunjukkan bahwa Pengelolaan Alokasi Dana Desa Watesumpak Kecamatan Trowulan Mojokerto sudah akuntabel mulai dari perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban. Namun ada satu kegiatan yang kurang sesuai yaitu kegiatan belanja barang dan jasa. Desa Watesumpak Kecamatan Mojokerto sudah melaksanakan pengelolaan administrasi keuangan yang sesuai dengan peraturan Bupati Mojokerto Nomor 7Tahun 2015. Hal ini tidak terlepas dari kerjasama mulai kepala desa, perangkat desa, BPD dan semua elemen di Desa Watesumpak.

PERBEDAAN MANAJEMEN LABA PADA BANK SYARIAH DAN BANK KONVENSIONAL YANG TERDAFTAR DI OTORITAS JASA KEUANGAN LILIK PUJIATI; IIS WAHYUNINGSIH
Jurnal Akademika Vol 14, No 2 (2016): Agustus 2016
Publisher : STIE Indonesia Malang

The purpose of this study is to determine the differences in earnings managementof Islamic banks and conventional banks. This study using the Mann-Whitneytest to test the level of earnings management between Islamic banks andconventional banks. Researchers used a sample of Islamic banks and conventionalbanks in 2010-2014. Researchers find that Islamic banks do earningsmanagement is lower than in conventional banks. It is known from the sum ofranks higher than the conventional banks Islamic banks 66.00> 54.00. It showsthe Islamic banks have a non discressinary accrual lower than conventional banksand Islamic ethics play a monitoring role in reducing behavioral managerialoprtunistik to manage earnings through non discressinary accrual.Keywords: Earnings Management, Islamic Banks, Non Discretionary Accrual

KINERJA LINGKUNGAN DAN PENGUNGKAPAN LINGKUNGAN UNTUK KINERJA EKONOMI YANG LEBIH BAIK DI INDONESIA Lilik Pujiati; Erli Dwi Lestari
FIPA : Forum Ilmiah Pendidikan Akuntansi Vol 6, No 1 (2018): FIPA 10
Publisher : FIPA : Forum Ilmiah Pendidikan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.716 KB)

Penelitian ini bertujuan untuk mengetahui pengaruh Environmental Performance (kinerja lingkungan) dan Environmental Disclosure (pengungkapan lingkungan) terhadap Economic Perfromance (kinerja keuangan) perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia.Hasil penelitian menunjukkan bahwa Environmental Performance berpengaruh terhadap Economic Performance perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia hal ini menunjukkan bahwa meningkatnya Environmental Performance maka akan menaikkan Economic Performance, Environmental Disclosure berpengaruh terhadap Economic Performance perusahaan manufaktur yang terdaftar di Bursa Efek Indonesiahal ini menunjukkan bahwa meningkatnya Environmental Performance, maka akan menaikkan Economic Performance yang dihasilkan oleh perusahaan tersebut.

Pengaruh Opini Audit, Financial Distress, Pergantian Manajemen terhadap Auditor Switching: Lilik Pujiati; Liya Rizkiyah
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 1 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i1.2260

This study aims to determine the effect of audit opinion, financial distress, and management changes on auditor switching. The dependent variable in this study is auditor switching, while the independent variables measured in the implementation of this research are audit opinion, financial distress, and management turnover. This type of research is quantitative research with a population obtained from BUMN companies registered on the BUMN website in 2020-2022. The sampling technique used was purposive sampling technique and produced 10 sample companies for 3 years of observation. The type of data used is secondary taken from the financial statements of state-owned companies. The analysis technique used in this study is logistic regression analysis using SPSS version 20. The results of the analysis in this study indicate that audit opinion, financial distress and management turnover have no effect on auditor switching. The coefficient of determination (R2) in this study is 7.9% while the rest is explained by variables with other models outside this study. Kata Kunci: Audit Opinion; Financial Distress; Change of Management; Switching Auditors

Pengaruh Opini Audit, Financial Distress, Pergantian Manajemen terhadap Auditor Switching: Studi Pada Perusahaan BUMN Tahun 2020-2022 Liya Rizkiyah; Lilik Pujiati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 5 No. 6 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v5i6.149

This study aims to determine the effect of audit opinion, financial distress, and management changes on auditor switching. The dependent variable in this study is auditor switching, while the independent variables measured in the implementation of this research are audit opinion, financial distress, and management turnover. This type of research is quantitative research with a population obtained from BUMN companies registered on the BUMN website in 2020-2022. The sampling technique used was purposive sampling technique and produced 10 sample companies for 3 years of observation. The type of data used is secondary taken from the financial statements of state-owned companies. The analysis technique used in this study is logistic regression analysis using SPSS version 20. The results of the analysis in this study indicate that audit opinion, financial distress and management turnover have no effect on auditor switching. The coefficient of determination (R2) in this study is 7.9% while the rest is explained by variables with other models outside this study.

Penerapan Green Banking Pada Perbankan BUMN di Indonesia: Studi Kasus pada Perbankan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2022 Devi Nur Alfiah; Lilik Pujiati
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.1958

The implementation of green banking is an effort to change the old paradigm of national development from a greedy economy to a green economy where the greedy economy is seen from the value of the gross domestic product which results in the exploitation of natural resources, while the green economy is economic growth that still pays attention to the 3Ps (people, profit and planets). The 3P concept is a sustainable development effort. Method: The research approach used is descriptive qualitative. According to Moleong (2005:6), qualitative research is research that intends to understand phenomena about what is experienced by research subjects, for example behavior, perceptions, motivations, actions, etc. holistically, and by means of descriptions in the form of words and language, on a special natural context and by utilizing various natural methods. Results: The research results show that the majority of state-owned banks in Indonesia have started steps towards implementing green banking. They have issued internal policies that support carbon emission reduction practices, such as the use of renewable energy and energy efficiency. Conclusion: the implementation of green banking in state-owned banking in Indonesia has progressed in the 2021-2022 period. Most state-owned banks have adopted practices of reducing carbon emissions, sustainable project financing, and developing environmentally friendly products and services. However, there are still challenges in implementing green banking, such as a lack of understanding and awareness of the benefits and business potential of this practice, as well as limited resources in implementing it widely.

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