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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis KANGMAS: Karya Ilmiah Pengabdian Masyarakat Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi
Yudi Pratama Putra
Universitas Muhammadiyah Bengkulu
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Other

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PENGARUH ASIMETRI INFORMASI TERHADAP BUDGETARY SLACK DENGAN KEJUJURAN SEBAGAI VARIABEL PEMODERASI: PENGANGGARAN PARTISIPATIF (Studi Eksperimen Pada Mahasiswa S1 Akuntansi Universitas Muhammadiyah Bengkulu) Yudi Pratama Putra
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 8 No 1 (2020)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (769.028 KB) | DOI: 10.37676/ekombis.v8i1.927

Abstract

Yudi Partama Putra ; The population of this study is the S1 students of the 2015 Academic Year of Muhammadiyah University of Bengkulu. The number of participants who participated in the experiment is 123 students. The technique of taking samples was using purposive sampling with the criteria of samples had completed Management and Public Sector Accounting. Method of data collection used was through experimental method by using questionnaires and manipulation on research subjects. The validity test used was Pearson Product Correlation test, while the reliability test used was Cronbach Alpha. The hypothesis test used in this research was ANOVA which was accompanied by Post Hoc tukey test. The Research results showed that: 1) The level of information asymmetry has an influential information on the budgetary slack. It was shown by F-count > F-table, which is 8.302> 2.68 and p-value 0.000; 2) The Honesty influenced the correlation between information asymmetry and the budgetary slack. This is shown by F-count > F-table, which was 4,785 < 2.68 and p-value 0.010 <0.05; and 3) The results of tukey HSD and bonferoni showed that there was a difference between low and medium information asymmetry with a difference of 0.77401 and statistically significant with p = 0.0428. The difference between low information asymmetry and high information asymmetry was 0.339581 with a significance of 0.0000, the difference between moderate information asymmetry and high asymmetry was 0.339580 and the difference between medium and high asymmetry was 0.262179 with a significance of 0.003. Key Words: Budgetary slack, information Asymmetry, Honesty
Strategi Pengelolaan Keuangan bagi Bisnis Batik Besurek Bengkulu Eti Arini; Yudi Pratama Putra; Ratnawili Ratnawili; Budi Astuti; Meilaty Finthariasari
KANGMAS: Karya Ilmiah Pengabdian Masyarakat Vol 2 No 3 (2021): KANGMAS: Karya Ilmiah Pengabdian Masyarakat
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/kangmas.v2i3.496

Abstract

The problems faced by Batik SMEs named Kampung Batik Betungan are related to financial management. Based on the problems faced by batik business people and in the context of empowering MSME actors in Betungan Village, Bengkulu City which aims to increase knowledge of financial and capital management and assist in coordinating between parties related to MSMEs in Betungan Village, Bengkulu City in an effort to obtain capital and the requirements that MSMEs need to meet in capital acquisition. The service activities carried out by the team are conducting training / counseling to increase knowledge and understanding of the importance of financial management, as well as conducting training / counseling to increase knowledge and understanding of capital planning, capital management and distribution of profits and financial records.
PENGARUH STRUKTUR MODAL TERHADAP RASIO HASIL PENGEMBALIAN ATAS EKUITAS (ROE) PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE TAHUN 2015 – 2017 Yudi Pratama Putra; Ummul Khair; Yunita Lestari
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol.1 No.1 Edisi Juni 2020
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1224.496 KB) | DOI: 10.36085/jakta.v1i1.822

Abstract

 Capital structure is needed in a company in order to achieve its long-term goals. Therefore, this must take the appropriate selection to optimalize the capital structure of company. This was as seen from Property and Real Estate companies as listed in BEI, which always decreased the financial statements of the period 2015–2017. It is suspected due to the less optimal of capital structure as a result the decrease performance of the companies. This research aims to determine the influence of capital structure on retrun on equity (roe) on Property and Real Estate company performance listed in BEI during 2015–2017. This research used quantitative method by using secondary data through documentation. The objects of this research are Property and Real Estate companies listed on the BEI. The sample was purposive sampling from 41 companies. The data analysis methods used multiple linear regression analyses. The results of this study showed that the debt and equity ratio to assets have no significant effect on the equity return ratio. The long-term debt to equity ratio has no effect on the return on equity ratio. The interest rate ratio found significant effect on the return on equity ratio. Simultaneously, the capital structure represented the debt ratio to asset, and equity, for long-term debt was equity ratio, while the interest rate ratio showed significantly to the return on equity ratio, as shown from equity result 23.0% and its residual rest 77% which influenced by other factors not included in this study. Keywords: capital structure, ROE
Co-Authors Budi Astuti Eti Arini Meilaty Finthariasari Ratnawili, Ratnawili Ummul Khair Yunita Lestari