Claim Missing Document
Check
Articles

Found 2 Documents
Search

PEMBINAAN PENYUSUNAN LAPORAN KEUANGAN DENGAN PENGGUNAAN SAK EMKM PADA PELAKU UMKM DI KAVLING FLAMBOYAN Viola Syukrina E Janrosl; Kiki Futich Rosida; Annisa Anugrah Maulidina
Bakti Cendana Vol 2 No 1 (2019): Bakti Cendana: Jurnal Pengabdian Masyarakat
Publisher : LPPM Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.445 KB) | DOI: 10.32938/bc.2.1.2019.1-7

Abstract

Financial management is one of the important aspects for the progress of the company. Financial management can be educated through accounting. Accounting is a systematic process to produce financial information that can be used for decision making for its users. Can help the development of MSMEs Mainly in financial matters. Phenomenon in carrying out business activities MSME managers feel difficulty in recording what happened in the operations of their business. The difficulty is the result of and results achieved by each business. Used to conduct and measure activities that occur in business activities and non-business activities. This phenomenon attracted the interest of the service proponent team to hold service activities carried out to provide guidance to 3 MSMEs in the Flamboyan Plot. There are krispy banana businessmen, grilled meatballs and onion cakes. Community Service is carried out so that it can be a structured bookkeeping in financial statements that is well in accordance with EMKM standards and able to provide financial services, for which neglect provides a way to make financial reports based on the EMKM GAAP. Add insight to the coaching participants, namely the krispy banana businessmen, grilled meatballs and cakes in the Flamboyan Plot.
PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Annisa Anugrah Maulidina; Dian Efriyenti
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 5 No 3 (2020): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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

Abstract

Nilai perusahaan digunakan sebagai ukuran keberhasilan manajemen perusahaan dalam operasi di masa lalu dan untuk prospek di masa depan sehingga dapat mewujudkan kepercayaan bagi pemegang saham perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh pengembalian aset, rasio hutang terhadap modal dan rasio lancar terhadap harga nilai buku. Populasi dalam penelitian ini berjumlah 26 perusahaan, teknik pengambilan sampel menggunakan non-probability sampling dengan jenis metode purposive sampling dan ada 9 perusahaan yang memenuhi kriteria sampel. Jenis data dalam penelitian ini adalah data sekunder. Metode analisis data adalah regresi linier berganda. Hasil uji-t secara parsial menyatakan bahwa laba bersih atas aset memiliki pengaruh positif yang signifikan terhadap harga nilai buku, sedangkan rasio utang terhadap modal dan rasio lancar secara parsial tidak mempengaruhi harga nilai buku. Hasil uji F menunjukkan secara simultan variabel pengembalian aset, rasio hutang terhadap ekuitas dan rasio lancar secara signifikan mempengaruhi harga nilai buku.