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Pengaruh Struktur Modal Dan Profitabilitas Terhadap Nilai Perusahaan Risma Nopianti; Suparno
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 1 (2021)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v8i1.2381

This study aims to examine the effect of capital structure and profitability on firm value both partially and simultaneously. The capital structure variable (X1) is proxied by Debt Equity Ratio (DER), the Profitability Variable (X2) is proxied by Return On Equity (ROE) and Company Value (Y) is proxied by Price To Book Value (PBV). This type of research uses explanatory research with a quantitative approach, the population in the study are all food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2018. With a purposive sampling technique with a sample size of 10 companies. The data obtained were analyzed by testing the validity of the data, multiple linear regression analysis, and hypothesis testing using the t test and f test. The results of this study indicate that capital structure has a positive and significant effect on firm value, profitability has a positive and significant effect on firm value, and capital structure and profitability together have a positive and significant effect on firm value. Keywords: capital structure, profitability, and firm value

FAKTOR-FAKTOR YANG MEMPENGARUHI SISA HASIL USAHA (STUDI KASUS PADA KOPERASI KARYAWAN RUMAH SAKIT DEWI SRI KARAWANG) Ahmad Nawawi; Dian Hakip Nurdiansyah; Suparno Suparno
Jurnal Manajemen Dayasaing Vol 21, No 2 (2019): Jurnal Manajemen Daya Saing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v21i2.8758

This research was conducted at Dewi Sri Karawang Hospital Employee Cooperative. The phenomenon that occurs is the development of the number of members, deposits, and sales in the year 2008-2015 which tends to rise, but the acquisition of remaining unstable business results, even in 2010 suffered losses. The purpose of this study is to determine the effect of Total Members, Deposits, and Sales on the Return of Operating Results in 2008-2015, either partially or simultaneously. The method used in this research is Quantitative Method. This study uses multiple regression analysis. The data used in this study is secondary data sourced from Annual Financial Report of Cooperative Employees Hospital Dewi Sri Karawang year 2008-2015. The result of partial research on the number of members to the rest of the business results shows that t count is less than ttable that is 0,742 2,365 which means that the number of members has no effect on the rest of the business result, the saving to the rest of the business result shows that -thount is bigger than -ttabel ie - 0,509 -2,365 which means that the deposit does not affect the rest of the business results, and sales to the rest of the business results show that -thount is greater than -table is -0,286 -2,365 which means that the deposit does not affect the rest of the business results. The results of simultaneous study of the number of members, deposits, and sales shows that F count is smaller than Ftable is 0,213 19,2 which means that the number of members, savings and sales simultaneously (together) has no effect on the rest of the business results.

The Effect of Production and Sales Costs on Net Income in Automotive Subsector Manufacturing Companies and Other Components Listed on The Idx Suparno Suparno; Gina Maulani Sajili
Jurnal Riset Akuntansi Terpadu Vol 14, No 1 (2021): JRAT
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i1.8689

This study aims to learn more about Production Costs and Sales of Net Profit in the automotive sub-sector manufacturing companies and other components listed on the Indonesia Stock Exchange. This study was conducted on the auto manufacturing manufacturing sub-sector and other components listed on the Indonesia Stock Exchange in the 2013-2019 period. The sampling technique was purposive sampling, the samples in this study were Production Costs (X1), Sales (X2) and Net Profit (Y). The method used in this study is the verification method using quantitative. Data were analyzed using multiple linear regression analysis and hypothesis testing using t test and f test. The results in this study indicate that the simultaneous Production and Sales Costs to net income, obtained from the value of Fcount 5.590 is greater than Ftable 3.28. The cost of production to net profit obtained from t count 2.141 is greater than t table 2.035. Sales are not partial to net income obtained from t count 1.608 smaller than t table 2.035. Test r2 for Production Costs against Net Income of 17.5%, test r2 for Sales of Net Profit of 12.7%. For the r2 test of Production and Sales Costs to Net Profit of 0.213 obtained from Adjusted R Square, it means that 21.3% of net income is needed by these two variables, while 78.7% of net income is needed by other variables that are not necessary in this study.

The Causal Relationship between Local Financial Performance and Border Communities Welfare Suparno Suparno
MIMBAR (Jurnal Sosial dan Pembangunan) Volume 36, No. 1, Year 2020 [Accredited Sinta 2] No 10/E/KPT/2019]
Publisher : Universitas Islam Bandung

The regional development in border areas including in eastern Indonesia can not be separated from important participation of local government as reflecting through the local financial performance indicators. Mostly, in some recent decades, there has been a defined policy on fiscal decentralization which is able to boost the local governments to escalate their financial performances. This research aims to seek the magnitude of local financial performance effects on the border community welfare in the areas. Furthermore, this research is also intended to discover the border community welfare effects on local financial performance. The research uses secondary data that is the application of the panel data analysis method. The results show that local financial performance is not affected by the increasing welfare of the border community. However, the upliftment of community welfare indeed possesses a significant influence on an increase in local financial performance. Efforts are needed to improve the welfare of border communities through increasing development priorities, especially by the central government to the foremost and outermost areas in eastern Indonesia.

Pengaruh Capital Adequacy Ratio Dan Return On Asset Terhadap Penyaluran Kredit Pada Bank Umum Yang Terdaftar Dibursa Efek Indonesia Tahun 2013-2019 Endah Sri Amsiah; Suparno Suparno; H. Ahmad Nawawi
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i2.3223

The purpose of this study was to determine, test and analyze the Influence of the Capital Adequacy Ratio and Return On Assets together on lending to conventional commercial banks.The population taken in this study were public banks listed on the Indonesia Stock Exchange and the sample used was purposive sampling technique with specified criteria. There were 6 banks that publish annual financial reports (annual reports) for the years 2013 â€“ 2019. The research method used is descriptive verification research method sourced from bank financial report data and literature studies. The data obtained were analyzed using classical assumption test analysis, multiple linear regression and hypothesis testing using f test and t test with a significance level of 5%. The results of the partial hypothesis test show that there is an effect of the Capital Adequacy Ratio on Credit Distribution. There is an effect of Return on Assets (ROA) on Credit Distribution. There is an effect of Capital Adequacy Ratio and Return On Assets simultaneously or jointly affecting Credit Distribution. Keywords: Capital Adequacy Ratio and Return On Asset

Determinants of Corporate Value (Empirical Studies of Manufacturing Sector 2012-2015 BEJ) Sri Suartini; Suparno Padikromo
AFEBI Economic and Finance Review Vol 2, No 2 (2017)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

The study aims to conduct analysis themselves and provide empirical evidence that independent variable Managerial Ownership, ownership of Instisusional both partian or simultaneous effect on the value of the Corporation. This research uses the approach of kuantitative with a sample of 50 manufacturing companies registered in BEI during 2012-2015 with purposive sampling method. Then technical data analysis done with test statiistik using multiple regression. Research results showed variable Managerial Ownership and Institutional Ownership affect the value of the company. This finding is interesting that increased value of the company's success depends on the ability of the company to the maximum resources to empower and implement company policies that have been defined not by a factor of incentive Manager and supervision of instituonal.JEL Classification: G10, G17, G32Keywords: Institutional Ownership, Managerial Ownership, The Value of The Company

Implementasi Teknologi Alat Penetas dan Teropong Otomatis Untuk Meningkatkan Daya Tetas Telur Bebek di UKM Beki Karawang Garno Garno; Suparno Suparno; Asep Jamaludin; Apriade Voutama; Jamaludin Indra
Jurnal Kreativitas Pengabdian Kepada Masyarakat (PKM) Vol 5, No 10 (2022): Volume 5 No 10 Oktober 2022
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkpm.v5i10.7174

ABSTRAK Pengabdian terintegrasi dengan penelitian di bidang peternakan bebek dan teknologi penetasan telur. Kegiatan membantu UKM Beki mengatasi kesulitan penetasan telur bebek menjadi itik. Satu tahun terakhir setiap kali menetaskan telur sejumlah 300 butir telur rata-rata menetas hanya 175 ekor itik atau berhasil hanya 58%. Team pengabdi mengimplementasikan metode dalam mengatasi kesulitan UKM. Pemilihan induk bebek yang berkualitas. Pemberian pakan pada bebek vitamin dan mineral yang cukup. Pengawinan induk yang baik dengan perbandingan maksimal 1 ekor bebek jantan digabung 6-9 ekor bebek betina. Ke dua pemilihan telur yang berkualitas, meneropong telur sebelum ditetaskan. Jika terlihat embrio atau fertile berarti telur ditetaskan, jika tidak berarti infertile, telur tidak ditetaskan. Pengaturan suhu dalam proses pengeraman, alat penetas telur otomatis diset point awal di 360-370C dan pertengahan 370-380C dan mengatur kelembaban ruang bok penetasan. Hasil pengabdian dengan menerapkan metode dapat menetaskan telur bebek mencapai 86,33%. Prosentase penetasan telur itik mengalami kenaikan sebesar 28,33% dari kondisi sebelumnya. Pengabdian kepada masyarakat dalam bentuk pelatihan metode pada UKM Beki penetasan telur bebek dapat meningkatkan jumlah produksi tetas telur menjadi itik. Kata kunci: Teknologi Penetas, Teropong Telur, Fertilitas Telur, Itik, Bebek ABSTRACT Integrated service with research in the field of duck farming and egg hatching technology. Activities to help UKM Beki overcome the difficulties of hatching duck eggs into ducks. In the last one year, every 300 eggs hatched, on average, only 175 ducks hatched or only 58% succeeded. The service team implements methods in overcoming the difficulties of SMEs. Selection of quality duck mother. Feeding ducks adequate vitamins and minerals. A good parent mating with a maximum ratio of 1 male duck combined with 6-9 female ducks. Second, selecting quality eggs, observing the eggs before they are hatched. If you see an embryo or fertile, it means the egg was hatched, if it doesn't mean it is infertile, the egg is not hatched. Setting the temperature in the incubation process, the egg incubator automatically sets the initial point at 360-370C and mid-370-380C and adjusts the humidity of the hatching bok. The results of service by applying the method to incubate duck eggs reached 86.33%. The percentage of duck eggs hatching increased by 28.33% from the previous condition. Community service in the form of training methods Beki SMEs can increase the amount of egg hatching production to ducks. Keywords: Incubator Technology, Egg Binoculars, Egg Fertility, Ducks, Ducks

Determinants of Corporate Value (Empirical Studies of Manufacturing Sector 2012-2015 BEJ) Sri Suartini; Suparno Padikromo
AFEBI Economic and Finance Review Vol. 2 No. 2 (2017)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aefr.v2i02.94

The study aims to conduct analysis themselves and provide empirical evidence that independent variable Managerial Ownership, ownership of Instisusional both partian or simultaneous effect on the value of the Corporation. This research uses the approach of kuantitative with a sample of 50 manufacturing companies registered in BEI during 2012-2015 with purposive sampling method. Then technical data analysis done with test statiistik using multiple regression. Research results showed variable Managerial Ownership and Institutional Ownership affect the value of the company. This finding is interesting that increased value of the company's success depends on the ability of the company to the maximum resources to empower and implement company policies that have been defined not by a factor of incentive Manager and supervision of instituonal.JEL Classification: G10, G17, G32Keywords: Institutional Ownership, Managerial Ownership, The Value of The Company

PENGARUH PEMAHAMAN WAJIB PAJAK, KUALITAS PELAYANAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA CIKARANG SELATAN Uswatun Fadillah Marpaung; Suhono; Suparno; Nahruddien Akbar.M
MANABIS: Jurnal Manajemen dan Bisnis Vol. 2 No. 2 (2023): Juni 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/manabis.v2i2.1739

This study aims to examine and analyze the Effect of Taxpayer Understanding, Tax Service Quality and Tax Sanctions on Individual Taxpayer Compliance. The population in this study is individual taxpayers registered with KPP Pratama Cikarang Selatan. The determination of the number of samples in this study used the Slovin formula with a percentage error rate of 10%. with the number of samples used as many as 100 samples. The type of research applied to research is quantitative research through a descriptive approach. The data in this study uses primary data in the form of questionnaire distribution to individual taxpayers registered at KPP Pratama Cikarang Selatan who have income both employees / employees and entrepreneurs using Google forms that will be processed using the SPPS Version 25 program. The analytical methods used in this study are data quality test, classical assumption test, hypothesis test and multiple linear regression analysis. The results of this study show that Taxpayer Understanding, Tax Service Quality and Tax Sanctions simultaneously affect Individual Taxpayer Compliance. Viewed partially, Taxpayer Understanding and Tax Sanctions affect Individual Taxpayer Compliance. however, the Quality of Tax Services does not affect the Compliance of Individual Taxpayers. Thus, the better the understanding of taxpayers and tax sanctions will increase the compliance of individual taxpayers at the South Cikarang Pratama Tax Service Office, while the quality of tax services has not been able to fully improve the compliance of individual taxpayers

Analisis Efektifitas Dan Efesiensi Pengelolaan Keuangan APBD Di Kecamatan Telukjambe Timur Pada Tahun 2017-2021 Dhava Lintang Pramudya; Suparno Suparno
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.2965

Penelitian ini bertujuan untuk mengetahui dan mengidentifikasi bagaimana efektivitas pengelolaan keuangan pada APBD di Kecamatan Telukjambe Timur, mengidentifikasi bagaimana efesiensi pengelolaan keuanagn padaAPBD di Kecamatan Telukjambe Timur. Metode penelitian yang digunakan dalam penelitian ini yaitu analisis kuantitatif rasio. Hasil penelitian menujukan bahwa pengelolaan keuangan daerah Kecamatan Telukjambe Timur menunjukkan cukup stabil. Pola perkembangan efektivitas pengelolaan keuangan Kecamatan Telukjambe Timur selama tahun 2017 - 2021 mengalami kestabilan dengan tingkat rata-rata per tahun sebesar 89,24% yang berarti pengelolaan keuangan daerah di Kecamatan Telukjambe Timur cukup efektif. Pola perkembangan efisiensi pengelolaan keuangan daerah di Kecamatan Telukjambe Timur selama tahun 2017 - 2021 cukup stabil dengan tingkat rata-rata per tahun sebesar 86,66% yang berarti pengelolaan keuangan daerah di Kecamatan Telukjambe Timur cukup efisien.

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