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All Journal Ganaya: Jurnal Ilmu Sosial dan Humaniora Jurnal Ilmiah Dikdaya Jurnal Akuntansi
Misnawati
Universitas Lakidende Unaaha
Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Pendapatan Asli Daerah Dan Dana Perimbangan Terhadap Belanja Daerah Pemerintah Kota Kendari Misnawati
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 2 No 2 (2019)
Publisher : Jayapangus Press

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Abstract

This study aims to determine the magnitude of the Effect of Regional Original Revenue and Balancing Funds on Regional / Regency Spending in Southeast Sulawesi Province. The population in this study amounted to 17 districts / cities in Southeast Sulawesi Province whose data is published in the Central Statistics Agency, with the sampling technique using purposive sampling techniques with certain criteria so that the sample of this study amounted to 6 districts / cities using multiple linear regression analysis as a method data analysis. The results of this study indicate that the Regional Revenue and Balancing Fund simultaneously influence the Regional Spending Allocation to the Regency / City Government in Southeast Sulawesi. While partially, the Original Local Revenues have a significant impact on the allocation of Regional Expenditures. While the Balancing Fund also has a significant effect on the allocation of district / city expenditure in Southeast Sulawesi.
Analisis Laporan Keuangan untuk Menilai Kinerja Keuangan pada PT. Nasrum Djam Gasindo Misnawati Misnawati
Jurnal Ilmiah Dikdaya Vol 11, No 2 (2021): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/dikdaya.v11i2.215

Abstract

Penelitian ini menggunakan metode analisis deskriptif kuantitatif, yaitu dengan memberikan penjelasan tentang analisis untuk meningkatkan kinerja perusahaan, dengan menggunakan alat analisis rasio likuiditas, dan profitabilitas. Hasil observasi ini menunjukkan bahwa PT. Nasrun Djam Gasindo dalam mengamankan utang lancar ditunjukkan dengan Current ratio pada tahun 2019 sebesar 2,67 kali dan tahun 2020 bekerja sebesar 2,78 kali, melebihi rata-rata default yaitu 2 kali. Rasio cepat tahun 2019 sebesar 1,99 kali dan tahun 2020 bekerja sebesar 2,06 kali, melebihi rata-rata default yaitu 1,5 kali. Rasio kas pada tahun 2019 sebesar 72% dan tahun 2020 bekerja sebesar 65% melebihi rata-rata standar yaitu 50%. Rata-rata dari segi penjaminan memang sama, tetapi dari segi operasional yang merugikan karena terjadi pengangguran meminjamkan dana, artinya meminjamkan dana yang tidak optimal secara operasional. Tapi secara umum kinerja perusahaan lumayan. Hasil analisis Margin laba bersih tahun 2019 sebesar 26% dan tahun 2020 naik sebesar 29%, melebihi rata-rata default yaitu 20%. Pengembalian investasi (ROI) pada tahun 2019 sebesar 33% dan tahun 2020 berhasil sebesar 50%, melebihi rata-rata default yaitu 30%. Return on equity (ROE) pada tahun 2019 sebesar 67% dan tahun 2020 berhasil sebesar 88%, melebihi rata-rata default yaitu 40. PT. Nasrun Djam Gasindo dalam meningkatkan laba relatif baik, sehingga menjadi tinggi lebih baik. Tapi secara umum kinerja perusahaan lumayan.  
Direction Of The Cost Of Equity Capital In Manufacturing Companies Irdawati Irdawati; Misnawati Misnawati; Bindarto Bindarto; Yunila Yunila; Hardiyono Hardiyono
Jurnal Akuntansi Vol. 25 No. 2 (2021): December 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v25i2.812

Abstract

This study aims to examine the effect of information asymmetry, earnings management, and firm size on the cost of equity capital. This type of research includes causal research using quantitative methods. The population in this study are all manufacturing companies on the Indonesia Stock Exchange. There are 156 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique in this study was carried out by purposive sampling, so the total sample was 35 data from the financial statements of manufacturing companies. Secondary data was collected through the Indonesian stock exchange website and analyzed using Multiple Regression Analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results found that information asymmetry had a positive and significant effect on the cost of equity capital; Earnings management has a negative and significant effect on equity capital. At the same time, the company's size has no significant effect on the cost of equity capital.
Co-Authors Bindarto Bindarto Hardiyono Irdawati Yunila Yunila