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Masayu Mikial
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Economics, Econometrics & Finance

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PENGARUH STRUKTUR MODAL DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Masayu Mikial; Rusmida Jun Harahap Hutabarat; Marda Wulandari
JURNAL KOMPETITIF Vol 7, No 2: Edisi Juli-Desember 2018
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v7i2.466

Abstract

The purpose of this study are to find out how much influence the capital structure and financial performance simultaneously on firm value in insurance companies listed on the Indonesia Stock Exchange, to find out how much influence the capital structure has on the value of the company in insurance companies listed on the Indonesia Stock Exchange and to find out how much influence financial performance has on the value of the company on insurance companies listed on the Indonesia Stock Exchange. The data analysis technique used is qualitative analysis techniques and quantitative analysis techniques. The prerequisite test for classical data analysis and assumptions uses the normality test, multicollinearity test, autocorrelation test and hetoroskedasticity test. Testing the hypothesis in this study uses multiple linear regression with F test, t test and coefficient of determination (R2). The sample selection used a purposive sampling technique and the number of samples used was 50 out of 10 companies. The results of the study show that the capital structure and financial performance simultaneously have a significant effect on financial performance. While the results of the partial test that partially the capital structure does not affect the value of the company, and the that financial performance partially has a significant effect on firm value. For further research it is recommended to use the entire population of companies listed on the Indonesia Stock Exchange and vulnerable to extended periods of research. Keywords: Capital Structure, Financial Performance, Corporate Value
PENGARUH CORPORATE SOCIAL RESPONSIBILITY GOAL, CORPORATE SOCIAL ISSUE, DAN CORPORATE RELATION PROGRAM TERHADAP KESEJAHTERAAN MASYARAKAT PADA PT. PERKEBUNAN NUSANTARA VII (PERSERO) UNIT USAHA KOTA PAGARALAM Masayu Mikial; Kusminaini Armin; Anggara Ardyagarini Pamungkas
JURNAL KOMPETITIF Vol 5, No 2: Edisi Juli-Desember 2016
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v5i2.619

Abstract

The purpose of this study is to determine how much influence the Goal of Corporate Social Responsibility, Corporate Social Issue, and Corporate Relations Program as independent variables together against Public Welfare as the dependent variable at PT. Perkebunan Nusantara VII Business Unit Pagaralam City.Mechanical sampling using simple random sampling with a sample of 133 people. The technique used is quantitative and qualitative techniques that use the questionnaire as a means of collecting data and using multiple linear regression analysis technique to measure the influence of independent variables on the dependent variable. The data in this study assisted by the Statistical program For Product and Service Solutions (SPSS) version 22. The design used in this study using associative method is research that aims to determine the influence or relationship between two or more variablesThe results of this study stated that Corporate Social Responsibility Goal, Corporate Social Issue and Corporate Relations Program jointly effect on the welfare of society at PT. Perkebunan Nusantara VII Business Unit Pagaralam City. Based on the results of multiple linear regression equation: Y = 25 833 + + 0,239X3 0,063X2 0,395X1 + + e and has a coefficient (R) of = 0.631 and the coefficient of determination (R2) = 0.398 it is clear that the welfare of society (the dependent variable) explained by Goal Corporate Social Responsibility, Corporate Social Issue and Corporate Relations Program (independent variable) amounted to 39.8%. And the balance of 60.2% is explained by other factors not examined in this study. Keywords: Goal of Corporate Social Responsibility, Corporate Social Issue, Corporate Relations Program, Community Welfare
IMPLEMENTASI AKUNTANSI SOSIAL DAN LINGKUNGAN SEBAGAI TANGGUNG JAWAB SOSIAL PERUSAHAAN PADA PT. PERTAMINA (PERSERO) MARKETING OPERATION REGION II PALEMBANG Masayu Mikial; Lailatul Qodriyah
JURNAL KOMPETITIF Vol 4, No 2: Edisi Juli-Desember 2015
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v4i2.203

Abstract

ABSTRACT               This study basically discusses the implementation of the Social and Environmental Accounting as a Corporate Social Responsibility at PT Pertamina (Persero) Marketing Operation Region II Palembang. The purpose of this study was to determine and analyze the implementation of the Social and Environmental Accounting as a Corporate Social Responsibility at PT Pertamina (Persero) Marketing Operation Region II Palembang.               Implementation of corporate social responsibilit, Pertamina (Persero) Marketing Operation Region II Palembang can be said has been good to be divided into two usage. For the Partnership Program and Community Development made Statements of Financial Position and separate Program Activity Report with the Financial Statements of the Company. For its Corporate Social Responsibility (CSR), Pertamina (Persero) Marketing Operation Region II Palembang seen from the post Expense Community Development (ComDev) in the Income Statement are classified in the Other Expenses. PT. Pertamina (Persero) Marketing Operation Region II Palembang also reveal the activities of social responsibility that a Sustainability Report in narrative form, because it's social responsibility does not have control of the company and indeed the position is outside the company's operations, and not has a significant influence on the company for the purpose of PT. Pertamina (Persero) carry out its social responsibility is to meet the existing regulations, to improve the image, quality and productivity, reduce the cost of risk on the company's operations, lowering stress, and increase customer loyalty. Keyword : Social and Environmental Accounting, Corporate Social Responsibility 
ANALISIS RASIO KEUANGAN UNTUK MENILAI EFEKTIVITAS DAN EFISIENSI ANGGARAN PENDAPATAN DAERAH PADA DINAS PENDAPATAN DAERAH KABUPATEN BANYUASIN masayu mikial
JURNAL KOMPETITIF Vol 1, No 1: Edisi Juli-Desember 2012
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v1i1.43

Abstract

Formulation of the problem in this study is whether the Revenue Budget at the Department of Revenue District Banyuasin been effective and efficient. The aim is to assess the effectiveness and efficiency of budget revenues in Banyuasin District Revenue Office. Research conducted includes descriptive studies, where the goal is to present a structured, factual and accurate facts about the financial ratio analysis of Department of Revenue. Variables to be analyzed in this study is to explain financial ratios, Revenue Budget, effectiveness, and efficiency, where the variables will be measured by the ratio scale. Analysis conducted in this study was to assess the effectiveness and efficiency in the realization of revenue by using an analytical tool that is the ratio of self-sufficiency ratio, the ratio of effectiveness, consistency ratio, Debt Service Coverage Ratio, and growth ratios.Based on the results of research and analysis has been carried out concluded that the District Revenue Office Banyuasin been able to realize the revenue budget of the region, because its terms are met and the assessment of the effectiveness and efficiency is good enough Analysis conducted in this study was to assess the effectiveness and efficiency in the realization of revenue by using an analytical tool that is the ratio of self-sufficiency ratio, the ratio of effectiveness, consistency ratio, Debt Service Coverage Ratio, and growth ratios. Based on the results of research and analysis has been carried out concluded that the District Revenue Office Banyuasin been able to realize the revenue budget of the region, because its terms are met and the assessment of the effectiveness and efficiency is good enough Key words: financial ratio, budget, Effectiveness and Efficiency                  
Co-Authors Anggara Ardyagarini Pamungkas Kusminaini Armin Lailatul Qodriyah Marda Wulandari Rusmida Jun Harahap Hutabarat