Garuda - Garba Rujukan Digital

PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGAMBILAN KEPUTUSAN PENDANAAN Agus Athori
JCA (Jurnal Cendekia Akuntansi) Vol 2 No 2 (2021): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v2i2.2284

Abstrak Pengambilan keputusan pendanaan adalah proses yang digunakan manajer keuangan untuk menyelesaikan masalah pembelanjaan dan pembiayaan investasi perusahaan. Tujuan penelitian ini adalah untuk mengetahui pengaruh profitabilitas dan ukuran perusahaan terhadap pengambilan keputusan pendanaan pada perusahaan Building Construction yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019. Data yang digunakan adalah data sekunder dengan 11 sampel perusahaan dan diambil dengan metode purposive sampling. Teknik analisis yang digunakan adalah teknik analisis regresi linier berganda dan memproyeksikan variabel dengan Return on Asset (ROA), Size, dan Debt to Equity Ratio (DER). Hasil penelitian menunjukkan bahwa, profitabilitas secara parsial berpengaruh positif dan tidak signifikan terhadap pengambilan keputusan pendanaan, ukuran perusahaan secara parsial berpengaruh positif dan signifikan terhadap pengambilan keputusan pendanaan. Secara simultan, profitabilitas dan ukuran perusahaan berpengaruh positif dan signifikan terhadap pengambilan keputusan pendanaan. Peneliti menyarankan, perusahaan memperhatikan ukuran perusahaan sebagai pertimbangan sebelum mengambil keputusan pendanaan, serta menggunakan labanya sebagai laba ditahan bukan menggunakan dana eksternal (hutang) sebagai operasional perusahaan. Kata kunci : Pengambilan Keputusan Pendanaan, Profitabilitas, Ukuran Perusahaan. Abstract Funding decision making is the process that financial managers use to solve the problem of spending and financing a company's investments. The purpose of this study was to determine the effect of profitability and company size on funding decisions in Building Construction companies listed on the Indonesia Stock Exchange in 2017-2019. The data used is secondary data with 11 samples of companies and taken by purposive sampling method. The analysis technique used is multiple linear regression analysis and projecting variables with Return on Assets (ROA), Size, and Debt to Equity Ratio (DER). The results of the study indicate that profitability partially has a positive and insignificant effect on funding decision making, company size partially has a positive and significant effect on funding decision making. Simultaneously, profitability and firm size have a positive and significant effect on funding decision making. Researchers suggest that companies pay attention to company size as a consideration before making funding decisions, and use their profits as retained earnings instead of using external funds (debt) as company operations. Keywords: Funding Decision Making, Profitability, Company Size.

PELATIHAN CETAK DIGITAL SEBAGAI PELUANG USAHA DI WISATA EDUKASI KAMPUNG TAHU KOTA KEDIRI Sri Kalimah; Agus Athori
ADIMAS Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2020): Maret
Publisher : Universitas Muhammadiyah Ponorogo

Wisata Edukasi Kampung Tahu merupakan sentra industri pengolahan tahu di Tinalan Kota Kediri yang memiliki pengrajin tahu sebanyak 30. Tujuan pengabdian masyarakat ini bertujuan untuk : 1. Memberi pelatihan membuat desain mug, pin dan gantungan kunci agar tumbuh jiwa entrepreneur khususnya pemuda pengangguran di wilayah kampung tahu, 2. Menciptakan peluang bisnis baru diwilayah tersebut guna mengembangkan destinasi wisata edukasi kampung tahu, 3. Meningkatkan skill dan wawasan pemuda pengangguran terkait bagaimana mendesain dan membuat oleh-oleh souvenir berupa mug, pin dan gantungan kunci.. Kegiatan pengabdian dilakukan pada tanggal 19 Mei 2019 dengan metode ceramah dan praktik langsung. Dengan pengetahuan yang di dapat diharapkan dapat meningkatkan pendapatan dari sektor non produksi tahu. Hasil kegiatan pelatihan cetak digital sebagai peluang usaha di wisata edukasi kampung tahu kota Kediri adalah terciptanya produk dalam bentuk mug, pin dan gantungan kunci, terciptanya peluang bisnis baru diwilayah destinasi wisata edukasi kampung tahu dan meningkat atau bertambahnya skill dan wawasan pemuda pengangguran kampung tahu dalam mendesain dan membuat oleh-oleh souvenir berupa mug, pin dan gantungan kunci sehingga mampu mendongkrak ekonomi masyarakat.

Pengaruh Pengetahuan Perpajakan, Sanksi Perpajakan Dan Pemahaman Perpajakan Terhadap Wajib Pajak Umkm Setelah Diterbitkan Uu Harmonisasi No. 7 Tahun 2021 (Studi Kasus pada Dinas Koperasi, Usaha Mikro dan Tenaga Kerja Kota Kediri) Yolla Norma Miracel; Eny Srihastuti; Agus Athori
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 10 No 2 (2022): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v10i2.140

This research sought to determine the impact of tax knowledge, tax sanctions, and understanding of taxation toward taxpayers compliance on MSMEs after published of harmonization law number 7 year of 2021. The government stipulates a tax rate of 0.5% but on condition that the gross turnover in a year is less than Rp500 million, which is exempt from tax payments. So, MSME actors are only subject to tax if the turnover in one year is more than Rp500 million. Using the slovin formula and random sampling, this study had 100 participants. The data analysis techniques used multiple linear regression, and t test. The research found that knowledge of taxation and tax sanctions had no substantial impact on MSMEs taxpayer compliance. Meanwhile, the understanding variable has a substantial impact. The result of the determinant coefficient calculation is 0.293, which indicates that only 29.3% of taxpayer compliance is influenced by tax knowledge, tax sanctions, and tax understanding, with the other 70.7% being influenced by other variables not examined in this study.

Pengaruh Ukuran Perusahaan, Reputasi Underwriter, dan Persentase Penawaran Saham Terhadap Underpricing Saham Sebagai Pengambilan Keputusan Melakukan IPO di BEI Nilam Larasati; Miladiah Kusumaningarti; Agus Athori
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 2 No. 2 (2023): Mei : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : POLITEKNIK PRATAMA PURWOKERTO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v2i2.1578

This study aims to determine the effect of firm size, underwriter reputation, and stock offering percentage partially and simultaneously on underpricing as a company’s decision making to conduct an IPO on IDX. This study is an associative research with quantitative data. The population of this study is all companies that have conducted an IPO on the Indonesia Stock Exchange (IDX) in 2017 to 2021, totaling 253 companies. Sampling was carried out using a purposive sampling method which resulted in 36 companies. The technique used is multiple linear regression. The results of the study partially show that firm size with a coefficient value 0,002 and a sig. 0,973 has a positive and insignificant effect on underpricing. Meanwhile, underwriter reputation with a coefficient value -0,018 and a sig. 0,796, as well as stock offering percentage with a coefficient value -0,145 and a sig. 0,696 has a negative and insignificant effect on underpricing. Simultaneously, the result of the study produce sig. 0976, which shows there is insignificant influence between firm size, underwriter reputation, and stock offering percentage on underpricing at IPO companies on the IDX in 2017 to 2021

Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Novantia Pancarani; Agus Athori; Miladiah Kusumaningarti
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 11 No 1 (2023): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v11i1.143

The purpose of this study is to determine the effect of tax avoidance on firm value with institutional ownership as a moderating variable in Conventional Banking for 2021-2022. This type of research uses quantitative research because it leads to measurement methods and samples to test variables and hypotheses. Source of data in this study using secondary data. The sample in this research is 38 Conventional Banking observations in the 2021-2022 period using a purposive sampling technique. The analysis technique used is the normality test, heteroscedasticity test, autocorrelation test, t test, simple and multiple linear regression analysis, and test the coefficient of determination (R2) using the SPSS version 25 program. The results of this study state that the tax avoidance variable has a positive and significant effect on company value in the banking sector for the 2021-2022 period and company value can be explained by the Tax Avoidance variable through a regression model of 44.2%. The institutional ownership variable is able to moderate and strengthen the relationship between tax avoidance on firm value in the banking sector for the 2021-2022 period and corporate value can be explained by the Tax Avoidance variable which is moderated by the Institutional Ownership variable, namely 76.4%.

Peran Kaizen Costing Sebagai Metode Untuk Mengurangi Biaya Produksi Guna Meningkatkan Laba Pada Usaha Tempe Pak Andik Nganjuk Dewi Laura Fawa’id; Eni Srihastuti; Agus Athori
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i5.494

This study aims to determine the role of kaizen costing as a method for reducing production costs in order to increase profits in Pak Andik Nganjuk's tempeh business. This type of research uses quantitative methods. Source of data used is primary data. The data is in the form of reports on production costs, number of employees, company profit and loss statements, production plans and their realization for 2022. Data collection was carried out using interviews and documentation methods.From the results of research that has been done that the application of the Kaizen Costing method and activity analysis by reducing the costs of inefficient activities such as depreciation of production sites but not reducing the number of existing units can optimize the profit percentage of the company by 11 percent. Using the Kaizen Costing method can increase a company's profit, this is evidenced by the gross profit before Kaizen Costing of Rp. 36,000,000 and gross profit after using the Kaizen Costing method of Rp. 40,620,000.

PERANAN ANGARAN OPERASIONAL SEBAGAI ALAT BANTU MANAJEMEN UNTUK MENILAI EFEKTIVITAS OPERASIONAL DI KAMPUNG LELE KEDIRI Rahmad David Adilesa; Eny Srihastuti; Agus Athori
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 3 No. 12 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v3i12.2196

Dalam upaya meningkatkan kegiatan operasionalnya UMKM Kampung Lele Kediri dihadapkan dengan persoalan bagaimana kegiatan operasionalnya bisa berjalan sesuai dengan alurnya dan seefektif mungkin. Sehingga Kampung Lele menilai pentingnya pengelolaan anggaran operasional untuk menilai efektivitas seluruh kegiatan operasional. Penelitian ini bertujuan mengetahui peranan anggaran operasional sebagai alat bantu manajemen untuk menilai efektivitas operasional di Kampung Lele Kediri. Penelitian ini merupakan penelitian deskriptif kuantitatif. Adapun pengumpulan data dilakukan dengan metode wawancara dan dokumentasi. Data anggaran yang diambil di dalam penelitian ini meliputi biaya umum, biaya administrasi, biaya bahan baku, serta pendapatan dan penjualan tahun 2020, 2021, dan tahun 2022.

ANALISIS PENILAIAN PERSEDIAAN PADA SAAT INFLASI DENGAN METODE FIFO, LIFO, AVERAGE DAN PENGARUHNYA TERHADAP LAPORAN KEUANGAN (Studi Kasus pada CV Banyu Mili) Fif Ansi Akromida Ali; Ninik Angraini; Agus Athori
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 3 No. 12 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v3i12.2198

Persediaan merupakan salah satu aktiva lancar yang harus dikelola dengan baik pada usaha dagang dan manufaktur. Penilaian persediaan dianggap penting karena secara langsung akibat penilaian persediaan akan mempengaruhi laba perusahaan. Metode penilaian persediaan dapat menggunakan metode FIFO (First In First Out), LIFO (Last In Last Out) dan Average (rata-rata). Perhitungan persediaan juga berpengaruh terhadap laporan keuangan perusahaan pada saat inflasi. Penelitian ini memiliki tujuan untuk menganalisis bagaimana penilaian persediaan pada saat inflasi dengan metode FIFO, LIFO, dan Average dapat berpengaruh terhadap laporan keuangan perusahaan.Metode penelitian yang digunakan adalah data kuantitatif dan data kualitatif. Teknik pengumpulan data berupa wawancara dan dokumentasi. Jenis penelitian ini adalah dekriptif kuantitatif. Hasil penelitian ini adalah analisis perbandingan laba bersih terdapat perbedaan yang mana dengan metode LIFO mempunyai laba bersih yang lebih kecil dibandingkan dengan metode FIFO maupun Average. Berdasarkan uraian tersebut maka saran dari peneliti adalah CV Banyu Mili sebaiknya pada saat inflasi menggunakan metode LIFO. Dimana dengan menggunakan metode LIFO akan dihasilkan laporan keuangan yang lebih riil.

Analisis Penerapan Tax Planning PPH 21 Sebagai Upaya Meningkatkan Efisiensi Pajak Penghasilan Badan Hendrawan Hendrawan; Putri Awalina; Agus Athori
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i2.783

Taxes have a central role in state revenue to finance government spending and development. Public awareness as taxpayers is an important aspect in securing state revenue. Tax planning as a strategy to optimize company tax obligations. Implementation of tax planning (Tax Planning) can use several methods such as the Gross Up Method, Gross Method, and Nett Method.This research was conducted at the Bangun Jaya Bersama Cooperative in Blitar City, East Java. Because this company has not implemented special procedures for PPh article 21, and the research aims to analyze how implementing tax planning strategies can increase the efficiency of corporate income tax in cooperatives. The results of tax planning research to increase corporate income tax tax efficiency show that the Nett Method is better than the Gross Method and Gross up Method. This is based on data obtained by the Nett Method which is more profitable for the company, the efficiency obtained is 1.48%.

Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Novantia Pancarani; Agus Athori; Miladiah Kusumaningarti
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 1 (2024): Maret : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i1.1714

The purpose of this study is to determine the effect of tax avoidance on firm value with institutional ownership as a moderating variable in Conventional Banking for 2021-2022. This type of research uses quantitative research because it leads to measurement methods and samples to test variables and hypotheses. Source of data in this study using secondary data. The sample in this research is 38 Conventional Banking observations in the 2021-2022 period using a purposive sampling technique. The analysis technique used is the normality test, heteroscedasticity test, autocorrelation test, t test, simple and multiple linear regression analysis, and test the coefficient of determination (R2) using the SPSS version 25 program. The results of this study state that the tax avoidance variable has a positive and significant effect on company value in the banking sector for the 2021-2022 period and company value can be explained by the Tax Avoidance variable through a regression model of 44.2%. The institutional ownership variable is able to moderate and strengthen the relationship between tax avoidance on firm value in the banking sector for the 2021-2022 period and corporate value can be explained by the Tax Avoidance variable which is moderated by the Institutional Ownership variable, namely 76.4%.

Title

Found 10 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 10 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 10 Documents
Search