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Analisis Pengaruh Faktor Fundamental terhadap Return Saham Diyah Santi Hariyani; Wahyu Setiyono; Anggita Langgeng. W; Apriyanti Apriyanti
Jurnal Kajian Akuntansi Vol 2, No 2 (2018): DESEMBER 2018
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v2i2.1646

Abstract

Purpose this study to test empirically the influence of fundamental factors on Stock Return. Quantitative research, with purposive sampling method of property and real estate sector companies listed on the Indonesia Stock Exchange in 2014-2016 using the quarterly period. which meets the criteria has been selected as a sample of 23 companies to analyze data by techniques used in this study are multiple regression and hypothesis testing using t-test and F-test with a significant level of 5%. results of this research show that only partially Interest Rate that significantly influence the Return of Share, while the Current Ratio (CR), Total Asset Turn Over (TATO), Debt To Equity Ratio (DER), Net Profit Margin (NPM) and Inflation is not significant effect on Stock Return. While simultaneously Current Ratio (CR), Total Asset Turn Over (TATO), Debt To Equity Ratio (DER), Net Profit Margin (NPM), Interest Rate and Inflation significantly influence Stock Return.Keywords: Fundamental Factors, Stock Return.
Financial Distress Terhadap Manajemen Laba Putri Kristyaningsih; Diyah Santi Hariyani; Muhammad Agus Sudrajat
Jurnal Inovasi Bisnis dan Kewirausahaan Vol 3 No 3 (2021): Business Innovation and Entrepreneurship Journal (August)
Publisher : Entrepreneurship Faculty, Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.121 KB) | DOI: 10.35899/biej.v3i3.297

Abstract

Abstract– This study aims to empirically examine the effect of financial distress on earnings management in manufacturing companies listed on the Indonesia Stock Exchange. The sample in this study used a purposive sampling technique with a sample of 12 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The method used in this study is a quantitative method, while the analytical tool uses E-views 9. The results in the study obtained a t count of 0.334640 and a t table of 1.68595 so that it was concluded that t count < t table, so that the financial distress variable had no effect to earnings management. Companies experiencing financial distress assume that earnings management practices will actually harm the company in the future, so that company management prefers to report actual earnings. Abstrak– Penelitian ini bertujuan menguji empiris pengaruh financial distress terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini menggunakan teknik purposive sampling dengan jumlah sampel 12 perusahan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2019. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif, sedangkan alat analisis menggunakan E-views 9. Hasil dalam penelitian memperoleh t hitung sebesar 0,334640 dan t tabel sebesar 1.68595 sehingga diperoleh kesimpulan bahwa t hitung < t tabel, sehingga variabel financial distrees tidak berpengaruh terhadap manajemen laba. Perusahaan yang mengalami financial distress menganggap bahwa praktik manajemen laba sebetulnya akan merugikan perusahaan untuk kedepannya, sehingga manajemen perusahaan lebih menyukai untuk melaporkan laba yang sesungguhnya.
PENGARUH VARIABEL MAKROEKONOMI TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN BUMN DI INDONESIA TAHUN 2017-2019 Dewi Gita Puspitasari; Diyah Santi Hariyani; Robby Sandhi Dessyarti
Bisnis-Net Vol 4, No 1 (2021)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (816.655 KB) | DOI: 10.46576/bn.v4i1.1318

Abstract

PENGARUH KUALITAS PRODUK DAN KEUNGGULAN BERSAING TERHADAP KEPUTUSAN PEMBELIAN MELALUI LOYALITAS PELANGGAN Apriyanti Apriyanti; Zelly Meylina Putri; Diyah Santi Hariyani
Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2022): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v2i1.68

Abstract

The development of fashion in the clothing industry is currently growing rapidly. Many products offer quality, competitive prices in selling products. Likewise, what happened to Cardinal's product sales in Madiun City showed data on product sales in the past year, showing consumer interest in these products because they have good quality even though they are sold at quite high prices. While many other products offer lower prices, but do not have good product quality. This study aims to provide empirical evidence of the effect of product quality, competitive advantage on Cardinal product purchasing decisions through customer loyalty as a variable that intervenes Cardinal product consumers in Madiun City. This study uses an experimental quantitative approach. The sample size from 3 Mall outlets in Madiun City is 155 people. The sampling technique used was purposive sampling. The research instrument is a questionnaire. The data analysis technique uses path analysis. The results obtained from product quality affect purchasing decisions, but customer loyalty and competitive advantage have no effect on purchasing decisions for cardinal products in Madiun City
ANALISIS PERBANDINGAN MODEL ALTMAN, MODEL SPRINGATE, DAN MODEL ZMIJEWSKI DALAM MEMPREDIKSI KEBANGKRUTAN BANK SYARIAH DI INDONESIA Diyah Santi Hariyani; Agung Sujianto
INVENTORY: JURNAL AKUNTANSI Vol 1, No 2 (2017)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.252 KB) | DOI: 10.25273/inventory.v1i1.2289

Abstract

ABSTRACTThe purpose of this research to provide empirical evidence that the Model Altman , Springate , and Zmijewski is the most appropriate model for predicting bankruptcy Islamic Bank in Indonesia . The population in this study are all Islamic banks listed on the Indonesia Stock Exchange . This study uses secondary data from the financial statements of Islamic banks in 2010-2014 . Testing the hypothesis in this study using normality test, homogeneity test, and one way ANOVA test ( different test ) . The results showed that Springate model is the most appropriate model to predict the Islamic banks in Indonesia with an accuracy of 38.00 % , then Model Zmijewski with 28.00 % accuracy rate and Altman with an accuracy of 0.00 % .Keywords : Altman Z-Score Model, Springate S-Score Model, Zmijewski X-Score Model.
PELATIHAN KEWIRAUSAHAAN MELALUI KEGIATAN DIGITAL ENTREPRENEURSHIP PADA MAHASISWA Ninik Srijani; Slamet Riyanto; Diyah Santi Hariyani; Ihtiari Prastyaningrum
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 8: Januari 2022
Publisher : Bajang Institute

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

Abstract

Program kegiatan Digital Entrepreneurship merupakan program pelatihan peningkatan kompetensi yang ditujukan kepada mahasiswa yang ingin atau telah memiliki usaha untuk menjalankan usaha secara digital atau memanfaatkan teknologi informasi. Kegiatan ini diikuti oleh 240 mahasiswa yang berasal dari 91 Perguruan Tinggi di Indonesia. Kegiatan pelatihan dilakukan secara daring dengan melibatkan 12 pengajar yang berasal dari akademisi dan praktisi. Untuk mengetahui tingkat keberhasilan dari kegiatan ini, maka dilakukan ujian project mayor yang menjadi project wajib bagi semua peserta. Berdasarkan hasil penilaian yang dilakukan oleh tim penilai, maka diputuskan bahwa sebanyak 187 peserta dinyatakan lulus (42 peserta dinyatakan sangat kompeten dengan nilai A dan 145 peserta dinyatakan kompeten dengan nilai B). Sebanyak 53 peserta dinyatakan tidak lulus, dimana peserta yang dinyatakan tidak lulus dalam kegiatan ini, disebabkan karena: peserta tidak aktif dalam kegiatan course, peserta tidak mengerjakan/mengumpulkan project mayor, peserta memiliki nilai akhir kurang dari 60
KETEPATAN MODEL PREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN RETAIL DI INDONESIA Kartikasari Kartikasari; Diyah Santi Hariyani
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 4 No 2 (2019): Jurnal NUSAMBA
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (768.123 KB) | DOI: 10.29407/nusamba.v4i2.12651

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Abstract This study aims to analyze the condition of Financial Distress in retail companies listed on the Indonesian Stock Exchange in 2015-2017 using the Ohlson Model, Fulmer Model, CA-Score Model and Zavgren Model. The data used in this study was secondary data derived from the financial statements of retail companies found on the Indonesian Stock Exchange. The data analysis technique used was inferential statistics and Kruskal-Wallis test. The results of this study indicated that Ohlson's model is best at predicting Financial Distress in retail companies in Indonesia with an accuracy rate of 83.33%, CA-Score Model with 30% accuracy rate, as well as the Fulmer Model and Zavgren Model with an accuracy rate of 0.00 %
ANALISIS KINERJAKEUANGAN PERBANKAN TERHADAP NILAI PERUSAHAAN DENGAN ROA SEBAGAI VARIABEL INTERVENING Diyah Santi Hariyani
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 7 No 2 (2017): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.657 KB) | DOI: 10.24929/feb.v7i1.402

Abstract

Purpose this study analyze Financial Performance to firm value with ROA as intervening variable. Quantitative research, with purposive sampling method of banking companies listed on the BEI 2012-2014, which meets the criteria has been selected as a sample of 11 companies. To analyze data by Least Square (PLS) approach. Hypothesis testing in this study using path analysis and sobel test. Results of this research: CAR, NPL, NIM, LDR and BOPO have a significant effect on ROA. CAR, LDR and ROA have a significant positive effect on firm value. NPL, NIM, BOPO have no effect on company value. And ROA is variable able to mediate the influence of CAR, NPL, NIM, LDR and BOPO to firm value.
PELATIHAN MEMBUAT ES MENTIMUN DAN PEMBUATAN POJOK BACA DI DUSUN SUCI KECAMATAN BALEREJO KABUPATEN MADIUN A Apriyanti; Diyah Santi Hariyani; Ririh Anggraini Setyahety; Tri Jarwa; Tegar Putra Anggara; Dwi Kartika Sari
D'edukasi: Jurnal Pengabdian Masyarakat Vol 2, No 1 (2022)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.301 KB) | DOI: 10.25273/dedukasi.v2i1.12564

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Tujuan kegiatan pengabdian masyarakat yang dilakukan adalah untuk meningkatkan keterampilan dan meningkatkan literasi yaitu berupa pelatihan membuat es mentimun dan pembuatan pojok baca yang harapannya dapat memberikan dampak positif bagi warga. Metode yang dilakukan dalam kegiatan ini adalah pelatihan dan pembuatan pojok baca. Subjek kegiatan ini adalah kelompok Ibu PKK dan warga dusun Suci Kecamatan Balerejo Kabupaten Madiun. Hasil dari pelatihan munculnya jenis UMKM baru dan juga telah mengenalkan balita dan orangtua balita pada program pojok baca untuk menambah minat membaca. Pelatihan UMKM pembuatan es mentimun dan pojok baca diharapkan dapat memberikan perubahan yang signifikan bagi dusun Suci. Sehingga dusun suci dapat setara dengan dusun lainnya yang ada di desa Kebonagung.
Investment Opportunity Set And Corporate Social Responsibility On Company Value Adelia Kintan Kusuma; Diyah Santi Hariyani; Liliek Nur Sulistyowati
GOVERNORS Vol. 1 No. 2 (2022): August 2022 issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.073 KB) | DOI: 10.47709/governors.v1i2.1677

Abstract

The purpose of this study was to determine the effect of investment opportunity set and corporate social responsibility on firm value. This research is a type of secondary data quantitative research. The population used in this study is the infrastructure companies listed on the IDX. The sampling technique used was purposive sampling, in order to obtain 15 infrastructure companies over a 5-year period which were used as research samples. The data collection method is done by accessing the annual reports listed on the IDX and published by each infrastructure company on their respective websites. The data obtained is then processed with the help of SPSS 21 software. The results of this study indicate that the investment opportunity set affects firm value. Corporate social responsibility has no effect on firm value.