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Manajemen Modal Kerja Dan Dampaknya Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Pemoderasi Setyanto, Adrianus Dhimas; Permatasari, Ika
AKRUAL: JURNAL AKUNTANSI Vol 6, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n1.p68-84

AbstractThis study aims to determine the effect of working capital management on firm value. Corporate governance is used as a moderating variable in this study to explore the role of corporate governance in the relationship between working capital management with corporate values. Program participants of Corporate Governance Perception Index (CGPI) are used as a sample during the period from 2003 to 2011 and listed on the Indonesian Stock Exchange (IDX). We were using simple linear regression and the testing of moderating effects were calculated by Moderated Regression Analysis (MRA). The results showed that the working capital management has an influence on the value of the firm. However, corporate governance variables failed to moderate the relationship between working capital management and enterprise value. It shows that companies and investors in the market still lack concern for the program response and Corporate Governance Perception Index (CGPI) as an assessment of the application of the principles of corporate governance that has been done by the company .Keywords: Working Capital Management, Cash Conversion Cycle, Corporate Governance, Firm Values

Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Permatasari, Ika; Puspitasari, Dian
AKRUAL: JURNAL AKUNTANSI Vol 4, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n1.p35-50

AbstractThis research aims to analyze the affect between working capital management as measured by current ratio (CR), cash flow ratio (CFR), and debt to equity ratio (DER) to profitability as measured by value added (VA). The sample used was manufacturing company listed on Indonesia Stock Exchange period 2009-2011. The analysisis using logistic regression. The results show thatcurrent ratio had negativeeffect on the profitability and cash flow ratio had positiveeffect on the profitabilityratio. However, debt to equity ratio had no effect on profitability.

The Effect of Working Capital Management and External Capital on Going Concern for Indonesian Small and Medium Enterprises Marita, Widya Exsa; Permatasari, Ika
AKRUAL: JURNAL AKUNTANSI Vol 11, No 1 (2019): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n1.p%p

This study aimed to examine the influence of working capital management and external capital ongoing concern of small and medium enterprises in Indonesia. This study used small and medium listed enterprises in Indonesia as a sample, which were included in the Pefindo-25 index from the year 2009-2016. The results showed that working capital management had a negative effect on SME?s going concern, while the external capital had a positive effect. This study had the implication for small and medium-sized issuers, which was they were expected to be able to accelerate the company's cash conversion cycle to improve working capital management so as to improve the sustainability of their business. In addition, they were expected to consider external capital as an alternative capital to increase competitiveness in the market.

ANALISIS KEBERTERIMAAN SISTEM INFORMASI AKUNTANSI PERUSAHAAN MANUFAKTUR DI INDONESIA CANTIKA SARI SIREGAR; IKA PERMATASARI; PUJIONO PUJIONO
Jurnal Bisnis dan Akuntansi Vol 23 No 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.763

Accurate Accounting Software is the best financial and accounting application with the most brands used in Indonesia. With the presence of this Accounting Information System (AIS), the study aims to determine the behavioral intentions of companies in implementing the Accurate Accounting Software system with the UTAUT (Unified Theory of Acceptance and Use of Technology) model. This study uses a quantitative approach with a population of 14 manufacturing companies in Indonesia and a sample of 221 respondents. Confirmatory Factor Analysis using the SEM-PLS algorithm with PLS Warp software. Descriptive analysis results show that the majority of respondents have high levels of performance expectations, effort expectations, social influence, facilitation conditions, and user behavior. In contrast, the level of the behavioral intention of most respondents is moderate. Spearman's correlation test results indicate that performance expectations, effort expectations, social influence, and facilitation conditions have a significant correlation (p-value <0.01) on behavioral intentions. Likewise, facilitating conditions and behavioral intentions have a positive and significant correlation with user behavior (p-value <0.05).

Pengaruh Implementasi Good Corporate Governance terhadap Permodalan dan Kinerja Perbankan Di Indonesia: Manajemen Risiko Sebagai Variabel Intervening Ika Permatasari; Retno Novitasary
Jurnal Ekonomi Kuantitatif Terapan 2014: Vol. 7, No. 1, Februari 2014 (pp. 1-82)
Publisher : Universitas Udayana

Regulation of Bank Indonesia No. 8/4/PBI/2006 as amended by regulation No. 8/14/2006 about implementation of corporate governance become be a proof why corporate governance important in the banking sector. The purpose of this study was to determine the influence of corporate governance on risk management, bank capital, and bank performance in Indonesia. Implementation on corporate governance is measured by a composit score of corporate governance which is the result of bank self assessment. Risk management is measured by Non Performing Loans (NPL). Bank capital is measured by Capital Adequacy Ratio (CAR) and bank performance is measured by Return On Equity (ROE). The result showed that corporate governance affect risk management, corporate governance and risk management does not affect bank capital, and corporate governance do not affect bank performance, but risk management affect bank performance. Thus the risk management can be an intervening variable between corporate governance and bank performance.

THE SYNERGY OF FISCAL AND MONETARY POLICY FOR REAL SECTOR Ika Permatasari; Hendry Cahyono; Dwi Wulandari; Hadi Sumarsono
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 3 (2013): December 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.218

One of the causes of low growth and the real sector's contribution is economic policy, both fiscaland monetary that is lesssupportive of the economic actors in the real sector. From the fiscalside, the budget magnitudescan be seen to the realsector (e.g. Agriculture) that is less than 5percent. The funds are still skimpy that assessed itis difficult todevelop the agricultural sector.From the monetary side, the interest rate is judged still too high and cause economic actors inthe real sector is quite difficult to get capital access. This study aims to find synergies betweenfiscal and monetary policy to support the real sector. This research was using Analytical Hierarchy Process (AHP) through the distribution ofquestionnaires to respondents of SME in Surabaya. The results showedthat interest rate and capital accessto financial institutions are factorsconsidered by SME in obtaining credit (monetary policy). On the other hand, raw materials subsidies and fuel are also a major concern for them to increase production output (fiscal policy).

Stock Market Reaction towards the Announcement of Indonesian Presidential Election Results Ika Permatasari; Dian Anita Nuswantara; Alvin Rizani
Jurnal Ekonomi Akuntansi dan Manajemen Vol 16 No 1 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v16i1.17344

There are several factors influence stock market reactions, namely political events. This paper uses event study methodology to study the stock price reaction to political events, particularly the official announcements of Indonesian Presidential Election results of 2004, 2009, and 2014 by General Election Commission. The event window was twenty-nine days (fourteen days before the event, during the event, and fourteen days after the event). By using stocks of the LQ45 category, we analyzed stock market reactions and average abnormal return around the official announcement of 2004, 2009, and 2014 Presidential Election. Other factor, i.e. quick count, is also discussed in this study as it influenced to the stock market reactions. Keywords: political event, Presidential Election, stock market reaction, average abnormal return

Mencegah Gejolak Keuangan dengan Manajemen Risiko Likuiditas Perbankan Ika Permatasari
BISMA (Bisnis dan Manajemen) Vol. 4 No. 2 (2012)
Publisher : Universitas Negeri Surabaya

Sound liquidity risk management is needed to deal with the impact of liquidity risk that can bring contagion effects that threatens the financial system stability of a country. This study aims to analyze the necessary issues in liquidity risk management in Indonesia, which emphasized on four pillars. The main pillars of the bank's liquidity risk management include active oversight board of commissioners and directors; policies, procedures, and liquidity risk limits; liquidity risk management process; and internal control systems.

MANAJEMEN LABA DAN STATUS KETERLAMBATAN PERUSAHAAN DALAM MENYAMPAIKAN LAPORAN KEUANGAN TAHUNAN Permatasari, Ika
Jurnal Akuntansi dan Keuangan Indonesia Vol. 2, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this study is to evaluate whether companies who are behind schedule in submitting theirfinancial statement to Bapepam tend to do more earnings management than those who are on time. This study also evaluates other factors of earnings management, such as leverage, firm size, availability of audit committee and independent board, and audit quality. Using the proxy of discretionary accruals as the indicator of earnings management, this study finds that behind-schedule companies show higher average of discretionary accruals than on-time companies. Statistics also show thatfinancial indicators for these companies are significantly different. Further, this study finds that leverage has a negative relation with discretionary accruals while firm size has a positive relation with it. This study also finds that companies in compliance to Bapepam regulation about audit committee have lower average of discretionary accruals than those not complying to Bapepam regulation and/or without audit committee. Finally, this study finds that big-4-audited companies have lower average of discretionary accruals than other companies. This study, however, does not provide any empirical evidence to support any relation between the proportions of independent board to discretionary accrual level.

ANALISIS KEBERTERIMAAN SISTEM INFORMASI AKUNTANSI PERUSAHAAN MANUFAKTUR DI INDONESIA CANTIKA SARI SIREGAR; IKA PERMATASARI; PUJIONO PUJIONO
Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.763

Accurate Accounting Software is the best financial and accounting application with the most brands used in Indonesia. With the presence of this Accounting Information System (AIS), the study aims to determine the behavioral intentions of companies in implementing the Accurate Accounting Software system with the UTAUT (Unified Theory of Acceptance and Use of Technology) model. This study uses a quantitative approach with a population of 14 manufacturing companies in Indonesia and a sample of 221 respondents. Confirmatory Factor Analysis using the SEM-PLS algorithm with PLS Warp software. Descriptive analysis results show that the majority of respondents have high levels of performance expectations, effort expectations, social influence, facilitation conditions, and user behavior. In contrast, the level of the behavioral intention of most respondents is moderate. Spearman's correlation test results indicate that performance expectations, effort expectations, social influence, and facilitation conditions have a significant correlation (p-value <0.01) on behavioral intentions. Likewise, facilitating conditions and behavioral intentions have a positive and significant correlation with user behavior (p-value <0.05).

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