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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JAF- Journal of Accounting and Finance Jurnal Riset Akuntansi Kontemporer Abdimasku : Jurnal Pengabdian Masyarakat eProceedings of Management Community Service Seminar and Community Engagement (COSECANT)

Vaya Juliana Dillak

Telkom University

Author-ID : 2736351

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Social Sciences Other

Published : 8 Documents Claim Missing Document

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Articles

The Influence of Financial Ratio to Profit Growth Vaya Juliana Dillak; T.A. Siburian
JAF (Journal of Accounting and Finance) Vol 5 No 2 (2021): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v5i2.3717

The purpose of this study was determining the effect of financial ratios consisting of company size,current ratio, debt to equity ratio, and total assets turnover on profit growth in Property, RealEstate and Building Construction Service Sector Companies listed on the Indonesia StockExchange in 2015-2018. Sampling technique employed in this study is purposive samplingtechnique. There have been 13 companies sampled within 4 years, in order that 52 samples wereobtained. The analysis technique utilized in this study used panel data regression analysis. Theresults of the research company size variables, current ratio, debt to equity ratio, and total assetsturnover have an impact on profit growth by 32.7%, and therefore the remaining 67.3% isinfluenced by other factors outside the research variable. Partially, the variable Company Sizeand Total Assets Turnover incorporates a significant positive effect on Profit Growth, whileCurrent Ratio and Debt to Equity Ratio don’t have any significant effect on Profit Growth

Pengaruh Intellectual Capital dan Ukuran Perusahaan Terhadap Nilai Perusahaan Ayu Anjani; Vaya Juliana Dillak
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 3 No 3 (2019): Vol 3 No 3 Desember 2019
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Maximizing firm value is one of the company's goals. The high value of the firm indicates that the firm is able to maintain business continuity and is able to improve the prosperity of shareholders. This study aims to determine the effect of intellectual capital (VACA, VAHU, STVA) and company size (Ln of Total Assets) on firm value (PBV). The research was conducted at the consumer goods manufacturing company listed on the Indonesia Stock Exchange in 2014-2017. The sampling technique used was purposive sampling and obtained 18 companies that 72 sample data were obtained. The method of data analysis in this study is multiple linear regression analysis using SPSS 23 software. The results of the study show that simultaneously value added capital employed (VACA), value added human capital (VAHU), structural capital value added (STVA) and company size (Ln of Total Asset) have a significant effect on firm value (PBV).

ARUS KAS OPERASI, LEVERAGE, SALES GROWTH TERHADAP FINANCIAL DISTRESS Melsa Aninda Fitri; Vaya Juliana Dillak
JRAK Vol 12 No 2 (2020): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v12i2.3039

The purpose of this study is to determine how the influence of operating cash flow, leverage and sales growth ratios on the occurrence of financial distress. The research method used in this study is a quantitative method. While the data collection techniques used in this study are purposive sampling. The population in this study is the textile and garment subsector companies listed on the Indonesia Stock Exchange in 2015-2018 as many as 14 companies with observational data of 56 samples. This study uses panel data regression analysis techniques. Simultaneous variable operating cash flow, leverage, and sales growth have a significant effect on financial distress. And then, leverage has a significant effect on financial distress. While the operating cash flow and sales growth partially did not have significant effect on financial distress.

PENGARUH LIKUIDITAS, ARUS KAS OPERASI, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN MANAJERIAL TERHADAP FINANCIAL DISTRESS Angelica Wanda Stella Feanie; Vaya Juliana Dillak
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Financial distress is a condition in which a company experiences financialdifficulties which is characterized by its inability to pay its obligations. This studyaims to determine the effect of liquidity, operating cash flow, institutionalownership, and managerial ownership on financial distress using the calculation ofthe Altman Z-Score method in various industrial sector companies listed on theIndonesia Stock Exchange for the 2016-2019 period. The data were analyzed bylogistic regression analysis using the IBM SPSS 25 application. The results showedthat simultaneously liquidity, operating cash flow, institutional ownership, andmanagerial ownership had a significant effect on financial distress. Partially, theliquidity variable has a negative effect on financial distress, operating cash flowand institutional ownership have no effect on financial distress, while themanagerial ownership variable has a positive effect on financial distress.

Pelatihan dan Pendampingan Pembuatan Proposal Bisnis Bagi Pengelola Desa Wisata Alamendah Vaya Juliana Dillak; Arif Partono Prasetio; Annisa Nurbaiti; Siska P Yudowati; Kurnia Kurnia
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 3 (2022): September 2022
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/ja.v5i3.578

Program pelatihan dan pendampingan pembuatan proposal bisnis bagi Desa Wisata Alamendah merupakan Desa Alamendah merupakan salah satu desa wisata yang terletak di Kabupaten Bandung, Jawa Barat. Pengelola Desa Wisata Alamendah merupakan anggota Karang Taruna setempat yang berlatar belakang pendidikan SMA dan sederajat. Sebagai pengelola desa wisata membutuhkan kemampuan untuk membuat proposal bisnis yang dapat digunakan untuk mendapatkan bantuan dana dari lembaga keuangan untuk mendukung pengembangan dan inovasi bagi Desa Wisata Alamendah. Dengan adanya kegiatan pengabdian pelatihan dan pendampingan pembuatan proposal bisnis, para pengelola desa wisata mendapatkan pengetahuan, keterampilan dan wawasan dalam pembuatan proposal bisnis. Metode yang digunakan dalam pelatihan dan pemdampingan ini yaitu ceramah, diskusi dan tanya jawab. Untuk mengetahui tingkat keberhasilan pelatihan dan pendampingan, para peserta mengisi kuesioner kegiatan dan hasil kuesioner didapatkan nilai 97,67% dari nilai tersebut menunjukkan kegiatan pengabdian berada pada rentang sangat baik.

PENDAMPINGAN PEMBUATAN LAPORAN BUSINESS PLAN DAN PELATIHAN PEMBUATAN SOSIAL MEDIA MARKETING BAGI PELAKU UMKM DI KELURAHAN SUKALUYU KECAMATAN CIBEUNYING KOTA BANDUNG Fanni Husnul Hanifa; Widya Sastika; Andrieta Shintia Dewi; Ganjar M Disastra; Ratri Wahyuningtyas; Muhammad Muslih; Krishna Kusumahadi; Vaya Juliana Dillak; Kurnia Kurnia
Prosiding COSECANT : Community Service and Engagement Seminar Vol 1, No 2 (2021)
Publisher : Universitas telkom

Kegiatan pada pengabdian masyarakat ini adalah memberikan pendampingan dan pelatihan kepada 20 Usaha Mikro Kecil dan Menengah (UMKM) yang tersebar di wilayah kelurahan sukaluyu dalam pembuatan laporan business plan dan pembuatan sosial media marketing yang diharapkan dapat membantu para pelaku UMKM dalam mempromosikan produk yang dihasilkan serta dapat memperluas pangsa pasar. Tujuan yang diharapkan dalam kegiatan pengabdian ini yaitu untuk memberikan wawasan dan keterampilan dalam pembuatan business plan serta pembuatan social media marketing terhadap pelaku UMKM. Metode yang dilakukan pada kegiatan pengabdian ini adalah dengan memberikan ceramah, tanya jawab dan diskusi. Dalam rangkaian kegiatan pendampingan pembuatan business plan, para peserta akan dibagi menjadi menjadi 5 tim, setiap tim didampingi oleh seorang dosen dan mahasiswa untuk memudahkan proses pembuatan business plan, sedangkan untuk pelatihan pembuatan media marketing dilakukan dengan cara menyampaikan materi diskusi dan tanya jawab.

Financial Performance: Diversification Strategy, Research and Development Intensity and Ownership an Empirical Study on Healthcare Industry Anastasia Adella; Vaya Juliana Dillak
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i2.2187

Many studies have examined factors influencing a company's financial performance. Some previous studies, showed inconsistent results on diversification variables, research and development intensity, and the ownership structure of the dependent variable of the company's financial performance. This research aims to examine both simultaneously and partially the variables of a diversification strategy, research and development intensity, public ownership, and institutional ownership on the company's financial performance. The financial performance used in this study is profitability. This study used a sampling technique in the form of purposive sampling. The sample in the study uses healthcare sector companies. The development of the healthcare industry in Indonesia from year to year shows potential consequences. The occurrence of a pandemic indirectly made people aware of the importance of health. Therefore, the healthcare sector is considered a promising sector and plays an essential role in driving and sustaining the national economy. The data analysis technique in this research uses panel data regression on 39 observations from 2016-2021. The empirical findings show that research and development intensity and institutional ownership significantly positively affect the company's financial performance. On the other hand, the diversification strategy has a negative effect on the company's financial performance. Meanwhile, public ownership does not affect the company's financial performance.

Analisis Financial Distress Menggunakan Metode Altman Z-Score (Studi Kasus Perusahaan Farmasi Periode 2017-2021 Yang Terdaftar Di Bursa Efek Indonesia) Mohammad Azhar Aulia; Vaya Juliana Dillak; Ruri Octania Dinata
eProceedings of Management Vol 10, No 4 (2023): Agustus 2023
Publisher : eProceedings of Management

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

Financial distress merupakan kondisi kesulitan finansial yang dialami perusahaan dengan menurunnya laba yangdiperoleh, ketidakmampuan perusahaan untuk melunasi kewajibannya yang disajikan berdasarkan perbandinganlaporan keuangan saat ini dengan periode sebelumnya. Penelitian ini bertujuan untuk mengetahui pengaruh secarasimultan dan parsial inflasi, nilai tukar, suku bunga, dewan direksi dan kepemilikan manajerial terhadap financialdistress pada perusahaan sektor farmasi yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 dengan melihat zscoreuntuk mengetahui apakah sedang mengalami financial distress atau tidak. Metode penelitian yang digunakanyaitu metode kuantitatif dengan teknik analisis regresi data panel menggunakan software Eviews Ver9 dengan teknikpurposive sampling diperoleh 8 perusahaan dalam periode penelitian lima tahun maka diperoleh 40 sampel penelitian.Metode Altman Z-score digunakan untuk melakukan perhitungan financial distress. Hasil penelitian menunjukkanbahwa secara simultan variable independen berpengaruh secara simultan terhadap financial distress. Secara parsialjumlah dewan berpengaruh positif dan signifikan terhadap financial distress sementara itu inflasi, nilai tukar, sukubunga, dan kepemilikan manajerial tidak memiliki pengaruh terhadap financial distress.Kata Kunci-inflasi, nilai tukar, suku bunga, dewan direksi, kepemilikan manajerial, financial distress.

Co-Authors Anastasia Adella Andrieta Shintia Dewi Angelica Wanda Stella Feanie Annisa Nurbaiti Arif Partono Prasetio Ayu Anjani Fanni Husnul Hanifa Ganjar M Disastra Krishna Kusumahadi Kurnia Kurnia Melsa Aninda Fitri Mohammad Azhar Aulia Muhammad Muslih Ratri Wahyuningtyas Ruri Octania Dinata Siska P Yudowati T.A. Siburian Widya Sastika

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