Garuda - Garba Rujukan Digital

OPTIMALISASI WORKING CAPITAL PADA PERUSAHAAN FINANCIAL CONSTRAINTS DI INDONESIA Rika Rahayu; Maratus Zahro; Dewi Maryam
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3525

This research aimed to examine the effect of company size, leverage, cashflow, profitability ratio, and tangible asset on the cash conversion cycle at manufacturing companies in Indonesia. While, the research wan the quantitative. Moreover, the research sample consisted of 30 manufacturing companies from 2016 to 2018. The sampling collection technique used purposive sampling, in which the sample was taken based on criteria given. In addition, the data analysis technique used multiple linear regression. This research used company size, leverage, cashflow, profitability ratio, and tangible asset as independent variable and cash conversion cycle as dependent variable. For the research result, it concluded as follows, company size which is proxied by logarithm of total assets had negative effect on the cash conversion cycle; leverage had positive effect on the cash conversion cycle; cashflow which is proxied by net profit/loss ratio had positive effect on the cash conversion cycle; profitabiity ratio which is proxied by return on asset did not effect on the cash conversion cycle; tangible asset had negative effect on the cash conversion cycle..

POTRET PEMOTONGAN DAN PEMUNGUTAN PAJAK OLEH BENDAHARA DANA BANTUAN OPERASIONAL SEKOLAH (BOS) Nur Handayani; Maratus Zahro
Wahana Riset Akuntansi Vol 9, No 1 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i1.111962

This study aims to examine the implementation of tax deductions and collection by the Treasurer of Bantuan Operasional Sekolah (BOS). The research data analysis used a descriptive qualitative approach. The research objects were SD Negeri Banyuajuh 3 Kamal Bangkalan Madura and SMK Kesehatan Yannas Husada Bangkalan. Data collection techniques used unstructured interviews, observation and documentation. The results showed that the implementation of witholding tax and levy carried out by the treasurer at SD Negeri Banyuajuh 3 Kamal Bangkalan Madura and SMK Kesehatan Yannas Husada Bangkalan was still not optimal and some were not in accordance with the applicable taxation regulations. The results show that there are five (5) things that can make the treasurer make the mismatch, namely: first, the high incomprehension of the treasurer about tariffs, the basis for imposition and obligations related to taxation. Second, the lack of training attended by BOS fund treasurers. Third, the rapid change in taxation rules. Fourth, lack of socialization from related parties (such as the Tax Service Office, Education and Culture Office). Fifth, the high level of activity apart from taking care of BOS funds from the BOS fund treasurer. This mismatch automatically causes the tax, which is generally the state revenue that is relied on the most to become less than optimal. This is because there are still funds that should go to the state treasury. Keywords: Treasurer; BOS Funds; Deductions; Collections; Taxes

Banking Financial Performance, Inflation Level, Bank Indonesia Interest Rate, and Economic Growth in Indonesia Maratus Zahro; Mega Arisia Dewi
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 3 (2019)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2019.21.3.2100

This study aimed to test the effect of bank financial performance, inflation rates, Bank Indonesia interest rates on economic growth in Indonesia. This type of research was quantitative. The research sample consisted of 87 conventional banks and 12 Islamic banks during 2015-2017 as samples. The sampling technique used was purposive sampling method, sampling technique using certain criteria. The analytical method of this study used multiple linear regression analysis technique. The results showed that (a) financial performance which is proxied by CAR, BDR, and LDR of conventional banks has no effect on economic growth in Indonesia, (b) financial performance which is proxied by ROA has a positive effect on economic growth in Indonesia, (c) proxied financial performance with CAR, BDR, FDR, and ROA of Islamic banks have no effect on economic growth in Indonesia, (d) inflation has a positive effect on economic growth in Indonesia, (e) interest rates in Indonesia have a negative effect on economic growth in Indonesia.

Nilai Transaksi E-Money di Indonesia dengan Menggunakan Metode Markov Switching Model Maratus Zahro; Rika Rahayu
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.392

The purpose of the research is to examine and analyze the interest rates, inflation rates, stock returns, and holiday conditions on the values of e-money transactions based on two conditions, before and after the issuance of Bank Indonesia regulations. The research data used in this study is the monthly statistical data of the Bank Indonesia payment system for the period 2008-2018. While, the research was the quantitative using the Markov Regime Switching Model and hypothesis testing using time series regression. The research results showed that there was a significant effect between the inflation rate and the value of e-money transactions. In addition, there was an insignificant effect on interest rates, stock returns, and holiday conditions on the value of e-money transactions. This research contributes to the development of economic research by predicting the value of e-money transactions and predicting the value e-money transactions and predicting the turning point of e-money transactions value based on two conditions, before and after the issuance of Bank Indonesia regulations and can be used as input to the government regarding the regulations that issued by Bank of Indonesia, regulations regarding increased the value of e-money transactions.

PENILAIAN INVESTASI MODAL KERJA PADA PERUSAHAAN FINANCIAL UNCONSTRAINTS Rika rahayu; Maratus Zahro
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

This study identifies the assessment of investasi modal kerja in financial constraints on firm value in Indonesia. The dependent variable in this study is the value of the firm. Several components include independent variables on investasi modal kerja, such as: current income, current cash, current changes in fixed assets, current interest, current net working capital, current dividend payout ratio, next year's income, next year's cash, next year's changes in fixed assets. , the following year's interest, the following year's net working capital, the following year's dividend payout ratio. The control variable in this study is the debt to equity ratio. The sample of this study used trading companies registered in Indonesia. The results of this study are several components of investasi modal kerja in the value of firm, namely; current income and net capital for the following year.

STRATEGI ONLINE MARKETING BERSAMA GRAB DAN GO-BIZZ BAGI UMKM DI SURABAYA Rika Rahayu; Maratus Zahro; Dewi Maryam
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 5 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i5.1608-1615

The government has made maximum efforts and is fully committed to overcoming poverty and prospering the people through entrepreneurship development programs through training activities. The main reason why independent business training needs to be done is because Micro, Small and Medium Enterprises (MSMEs) have the potential to stabilize the economy through online marketing strategies. Training and facilitation of independent business incubation facilitation activities are carried out to increase the empowerment of MSMEs in order to increase their business or motivate them to continue their business. MSMEs in Bubutan District started to improve MSME performance with the MSME implementation method in Bubutan District, Surabaya City. The material given to MSMEs consisted of: Joint Marketing of Grab and Gojek for MSMEs in Bubutan District. The last stage of this training is monitoring and evaluation with representative results, namely, MSMEs through the Go-bizz application by emphasizing the quality of packaging and product label design, as well as culinary business ethics have implemented online marketing by registering at GRABFOOD and Go-bizz for MSME handicrafts has have unique and innovative packaging as well as food and beverage.

OPTIMALISASI WORKING CAPITAL PADA PERUSAHAAN FINANCIAL CONSTRAINTS DI INDONESIA Rika Rahayu; Maratus Zahro; Dewi Maryam
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3525

This research aimed to examine the effect of company size, leverage, cashflow, profitability ratio, and tangible asset on the cash conversion cycle at manufacturing companies in Indonesia.Â While, the research wan the quantitative. Moreover, the research sample consisted of 30 manufacturing companies from 2016 to 2018. The sampling collection technique used purposive sampling, in which the sample was taken based on criteria given. In addition, the data analysis technique used multiple linear regression. This research used company size, leverage, cashflow, profitability ratio, and tangible asset as independent variable and cash conversion cycle as dependent variable. For the research result, it concluded as follows, company size which is proxied by logarithm of total assets had negative effect on the cash conversion cycle; leverage had positive effect on the cash conversion cycle; cashflow which is proxied by net profit/loss ratio had positive effect on the cash conversion cycle; profitabiity ratio which is proxied by return on asset did not effect on the cash conversion cycle; tangible asset had negative effect on the cash conversion cycle..

Banking Financial Performance, Inflation Level, Bank Indonesia Interest Rate, and Economic Growth in Indonesia Maratus Zahro; Mega Arisia Dewi
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 3 (2019): Juli - September 2019
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2019.21.3.2100

This study aimed to test the effect of bank financial performance, inflation rates, Bank Indonesia interest rates on economic growth in Indonesia. This type of research was quantitative. The research sample consisted of 87 conventional banks and 12 Islamic banks during 2015-2017 as samples. The sampling technique used was purposive sampling method, sampling technique using certain criteria. The analytical method of this study used multiple linear regression analysis technique. The results showed that (a) financial performance which is proxied by CAR, BDR, and LDR of conventional banks has no effect on economic growth in Indonesia, (b) financial performance which is proxied by ROA has a positive effect on economic growth in Indonesia, (c) proxied financial performance with CAR, BDR, FDR, and ROA of Islamic banks have no effect on economic growth in Indonesia, (d) inflation has a positive effect on economic growth in Indonesia, (e) interest rates in Indonesia have a negative effect on economic growth in Indonesia.

PENGUATAN DAYA SAING MELALUI INOVASI PRODUKSI ANEKA OLAHAN IKAN BANDENG DI KELURAHAN TLOGO POJOK KECAMATAN KEBOMAS KABUPATEN GRESIK Nur Fadjrih Asyik; Wahidahwati Wahidahwati; Rika Rahayu; Maratus Zahro
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 5 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i5.1656-1663

Ikan Bandeng adalah makanan yang memiliki kriteria rasa yang tidak asin seperti ikan laut, dinilai lebih gurih (rasa yang netral) dan tidak mudah hancur. Bandeng dibudidayakan di kabupaten Gresik dan juga sebagai ikon kota Gresik. Usaha hasil olahan ikan bandeng mampu meningkatkan kesejahteraan masyarakat di Gresik. Otak-otak bandeng dan Bandeng asap merupakan salah satu alternatif pengolahan ikan bandeng tanpa duri yang mampu meningkatkan nilai tambah ikan bandeng, Masalah yang dihadapi adalah proses pengasapan ikan masih memakai cara tradisional, sehingga asap mengganggu kesehatan dan kebersihan udara lingkungan serta limbah duri dan tulang ikan tidak dimanfaatkan. Implementasi pengabdian kepada masyarakat pada salah satu UMKM Otak-otak Bandeng dan Bandeng Asap “MM” di Kebomas Gresik milik Bu Munawarah diharapkan mampu meningkatkan daya saing produksi dengan memberi bantuan berupa pembuatan alat pengasapan ikan bandeng yang ramah lingkungan dan capaian kinerja IKU dilakukan melalui diversifikasi produk olahan dari ikan bandeng. Hal tersebut mampu memperkuat daya saing mitra melalui inovasi alat pengasapan ikan bandeng sehingga mampu meningkatkan efisiensi dalam proses produksi serta berinovasi dalam diversifikasi produk melalui beberapa jenis produk olahan ikan bandeng.

Budget Planning Based on the Interests of the Ummah Nur Handayani; Maratus Zahro; Susanti Susanti
Perspektif Akuntansi Vol 6 No 2 (2023)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v6i2.p42-58

The Revenue and Expenditure Budget Plan (RAPB) is an essential tool to be able to link between the planning and control processes within the organization. This research aims to determine the concept of budget planning carried out by TK Yaa Bunayya the Hidayatullah Islamic Boarding School. The research method used a qualitative method. The research result showed that The RAPB of the Hidayatullah Islamic Boarding School is compiled by units with the following stages: (1) preparation and ratification of the RAPB, (2) implementation of the RAPB, (3) accountability and reporting. The process of preparing the RAPB carried out by each unit in the Hidayatullah Islamic boarding school environment is based on the public interests of the ummah. “Ummah” according to the Hidayatullah Islamic Boarding School's perspective, are donors and people who use their services directly. Determination of work programs based on the interests of the ummah reflects the form of preparation of the RAPB that is right on target. The interests of the ummah become the basis for determining unit work programs that reflect common interests. This has an impact on the lack of conflicts that arise between the implementing unit and the foundation as the manager.

Title

Found 10 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 10 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 10 Documents
Search