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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Mirai Management
Nita Hasnita
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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DETERMINAN NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Arifin Arifin; Fakhry Amin; Astriwati Astriwati; Nita Hasnita
Jurnal Mirai Management Vol 5, No 3 (2020)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v5i3.692

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis sejauh mana pengaruh Likuiditas, Solvabilitas dan Rentabilitas terhadap Nilai Perusahaan yang terdaftar pada Bursa Efek Indonesia pada tahun 2015-2018. Penelitian ini menggunakan data sekunder berupa laporan keuangan yang telah diaudit. Nilai Perusahaan merupakan variabel dependen dalam penelitian ini. Dan ada tiga variabel independen yang digunakan yaitu Likuiditas, Solvabilitas dan Rentabilitas. Sampel penelitian ini ditentukan dengan metode purposive sampling, dan diperoleh sampel sebanyak 14 perusahaan. Metode analisis data yang digunakan dalam penelitian adalah analisis regresi linear berganda. Hasil penelitian: (1) Secara simutan likuiditas, solvabilitasdan rentabilitas berpengaruh positif signifikan terhadap nilai perusahaan; (2) likuiditas berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan; (3) solvabilitas berpengaruh positif signifikan terhadap nilai perusahaan; dan (4) rentabilitas berpengaruh negative dan tidak signifikan terhadap nilai perusahaan Kata kunci: Likuiditas, Solvabilitas, Rentabilitas dan Nilai Perusahaan
TRANSPARENCY AND EFFECTIVENESS IN MANAGING THE DIRECT CASH ASSISTANCE FOR VILLAGE FUNDS (BLTDD) IN THE VILLAGE OF BUNGINGKELA, SUBDISTRICT OF BUNGKU SELATAN, MOROWALI REGENCY Burhanuddin; Nita Hasnita; Bakhtiar Abbas
BAKI (Berkala Akuntansi dan Keuangan Indonesia) Vol. 8 No. 2 (2023): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v8i2.49497

Abstract

This study aims to investigate and analyze the transparency and effectiveness of the Direct Cash Assistance for Village Funds (BLTDD). The variables in this research consist of transparency and effectiveness. Data collection techniques in this study involve interviews and documentation. The informants in this research include the village head, village secretary, village treasurer, village consultative board (BPD) chairperson, and BLTDD recipients. The data analysis used in this study is a qualitative descriptive analysis. The results of this research indicate that transparency in the management of BLTDD in Bungingkela Village, Bungku Selatan Subdistrict, and Morowali Regency has not fully adhered to transparency principles. This is evidenced by the indicators of document availability and accessibility, as the Bungingkela Village government has not disseminated the list of potential BLTDD recipients. The effectiveness of BLTDD management in Bungingkela Village, Bungku Selatan Subdistrict, and Morowali Regency, assessed based on program comprehension, targeting accuracy, timeliness, goal achievement, and tangible changes, can be concluded to have been effectively implemented.
Co-Authors Arifin Arifin Astriwati Astriwati Bakhtiar Abbas Burhanuddin Fakhry Amin