Garuda - Garba Rujukan Digital

ANALISIS PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI MAKANAN DAN MINUMAN TAHUN 2013-2017 Esti Damayanti, SE., M.Si.; Jasmine Putri Dewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 3 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

This study aims to analyze the effect of Capital Structure, Profitability and Company Size on the Value of Manufacturing Companies in the Food and Beverage Industry Sector in Indonesia. This research was conducted on annual data of manufacturing companies in the food and beverage industry in the form of DER, ROA and Ln data for the period 2013 - 2017. Data were analyzed using multiple regression analysis which processed through SPSS 25.0 statistical software and the results of this study indicate that partially the capital structure has a positive and significant effect on the value of manufacturing companies listed on the Stock Exchange, profitability has a significant effect on the value of manufacturing companies listed on the IDX, the size of the company has a significant effect on firm value. While simultaneously the capital structure, profitability and size of the company significantly influence the value of the company.

ANALISIS PERBANDINGAN PERKEMBANGAN USAHA MIKRO, KECIL DAN MENENGAH (UMKM) SEBELUM DAN SESUDAH MENDAPATKAN PEMBIAYAAN MIKRO MELALUI PROGRAM MEKAAR DI WILAYAH CAKUNG Esti Damayanti, SE., M.Si.; Nur Amanah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 1 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i1.506

Business capital is one of the things that is needed by micro, small and medium enterprises to develop a business. The purpose of this study is to analyze how the development of micro, small and medium enterprises before and after being given financing by financial institutions. The method used in this research is quantitative comparisons which are analyzed using the Paired Sample t-test analysis technique to test whether there is a difference in the mean of the two paired samples.

ANALISIS PIUTANG TIDAK TERTAGIH DAN UTANG TIDAK TERBAYAR TERHADAP ARUS KAS OPERASIONAL PADA CV CIPTA KARYA HARMONY Esti Damayanti, SE., M.Si.; Cisa Dena Putri
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 1 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Operational cash flow is a factor of the company's survival, so that positive cash flow is needed to support the company's activities. Factors that can affect operational cash flow are receipts from accounts receivable and debt payments. The purpose of this study is to analyze uncollectible receivables and unpaid debts to operational cash flow on CV Cipta Karya Harmony. This research method uses descriptive qualitative analysis which analyzes data by describing or describing data that has been collected and the results of this study indicate that uncollectible receivables and unpaid debt affect the company's operating cash flow

PERBANDINGAN PEMBIAYAAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) BANK SYARIAH DAN BANK KONVENSIONAL (STUDI KASUS PADA BANK SYARIAH MANDIRI DAN BANK MANDIRI) Esti Damayanti, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 2 (2016): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

The purpose of this research is to give an idea how the financing or credit on SME segment by Islamic banks and conventional banks in order to note also the differences and similarities between the two. The objects used in this study is the Islamic Bank of Syariah Mandiri and Bank Mandiri on the grounds both banks are commercial banks with the largest asset category for Islamic banks and conventional banks. Basically, the Indonesian economy can not be separated from SMEs considering this type of effort to master the many business sectors in Indonesia with a total of over 90%. In addition, SMES have an important role in economic development because the absorption rate is relatively high labor and capital needs of small invesment, SMEs can adapt and arespond flexibly to changing market conditions. This makes the SMEs are not vulnerable to external changes. This in one reason why the banks started to direct the disbursement of funds to the SMES segment as the business sector, SMEs are considered as the most resistant to the crisis and has been proven at the time of crisis in 1997. At that SMEs who are considered as a crutch and economic savior. This condition is very different from the past era that focuses on corporate disbursements to be quicker and greater the benefit. Therefore, learning from past experience of the crisis that has so many banks in Indonesia began to glance at the micro, small and medium enterprise in distributing the funds considering this kind of loan is more secure. This research describes the financing or loans made by banks on financing products, processes and analyzes the the distribution of financing, development financing portfolio of SMEs and obstacles in delivering finance companies. The time period used was from 2007 until 2009. The results of this research show that in channeling finance/ SME loans by the Bank Syariah Mandiri and Bank Mandiri there is a difference in terms of product and criteria for financing, development financing portfolio of each bank is note the same. While the various obstacles faced by both banks can be said is quite similar although there are slight differences, so is the process of distribution and financing analysis.

ANALISIS PENERAPAN SAK ETAP (STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK) DALAM PENYUSUNAN DAN PENYAJIAN LAPORAN KEUANGAN PADA PT CIPTA AGUNG LESTARI Esti Damayanti, SE., M.Si.; Nurjannah Citradewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 1 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

SAK ETAP is an accounting standard set by IAI with the purpose of facilitating medium enterprises in preparing and presenting the financial statements to be more informative and relevant, so it will be interpretated by the external users, such as investors and creditors to providing financing for SME’s. The purpose of this research is to determine the presentation of PT Cipta Agung Lestari financial statements by an entity’s financial accounting standards without public accountability (SAK ETAP). This research used a description comparative method with secondary data sources and the results of this research indicate that the presentation of PT Cipta Agung Lestari financial statements are not yet complied with SAK ETAP, because the company has not applied adjustment journals in accounting cycle and has not presented statement of owner’s equity, cash flow statement and notes to financial statement.

ANALISIS PENGARUH STRUCTURAL CAPITAL EFFICIENCY DAN CAPITAL EMPLOYED EFFICIENCY TERHADAP KINERJA KEUANGAN PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 - 2018 Esti Damayanti, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 2 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i2.536

This research was conducted with the aim of obtaining empirical evidence regarding how is the effect of structural capital efficiency and capital employed efficiency on the financial performance of the banking sector listed on the Stock Exchange Indonesia (IDX). This study took financial statement data for three periods, namely from 2016 to 2018 with a total sample of 14 companies. The sampling technique in this study was using purposive sampling and data processing techniques using multiple linear regression analysis processed through the SPSS program. The results obtained in this study indicate that Capital Employed Efficiency has a significant effect on financial performance and Structural Capital Efficiency has a significant effect on the company's financial performance.

DAMPAK PENERAPAN FAKTOR GREEN ACCOUNTING TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR PESERTA PROPER YANG LISTING DI BURSA EFEK INDONESIA TAHUN 2017-2019 Esti Damayanti, SE., M.Si.; Apriliani Widyowati
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 1 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i1.639

The benefits of Green Accounting are trying to reduce the negative effects of economic activities and system on environmental. Given the importance of profitability and environmental preservation, an evaluation to the factors that affect profitability is essential. This study aims to analyze and examine the factors of Green Accounting on Profitability of PROPER Participating Manufacturing Companies listed on Indonesia Stock Exchange. This research used secondary data which obtained from annual reports and sustainability reports of Manufacturing Companies, PROPER Rating Reports and through several related sites and the data analysis method used is multiple linear regression analysis. Before conducting multiple linear regression analysis, the classic assumption test is done first using SPSS v.16 program

PENGARUH INDEPENDENSI, PENGALAMAN DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT PADA KAP DBSD&A Esti Damayanti, SE., M.Si.; Farah Fajriyah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5, No 3 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

This study aims to determine the influence of Independency, Experience and Professionalism Auditor on Audit Quality at public accounting firm Doli, Bambang, Sulistiyanto, Dadang & Ali. Sampling Method This research uses purposive sampling method in criteria: a. Auditors working in the Public Accounting Firm Doli, Bambang, Sulistiyanto, Dadang & Ali within a period of at least 6 months, b. Auditors have expertise in the field of audit and thoroughness in making audit reports, c. Auditor who has carried out auditing work within a period of at least 6 months. d. Auditors who have at least D3 level of education, e. Auditor who has a position equivalent partner, manager and supervisor auditing, f. Auditor working in Public Accounting Firm registered in Indonesian Institute of Certified Public Accountants Directory. Questionnaires are distributed as many as 26 questionnaires with a return rate of 17 respondents from 6 Public Accounting Firm. The data is analyzed by multiple regression method and processed with SPSS version 22 program. Data analysis is equipped with data quality test and classical assumption test.The results of this study indicate that Independence, Experience and Professionalism Auditors significantly influence audit quality. this research also shows that experience variable is the most dominant variable affecting audit quality.

PENGARUH AUDIT FEE DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA Esti Damayanti, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.689

The purpose of this research is to determine and analyze that audit fee, and reputation of auditor have an impact on audit delay in energy companies listed on the Indonesian Stock Exchange from 2017 to 2019. This research is a causal comparative with quantitative approach. The samples are 32 energy companies with purposive sampling method. The research was using data that downloaded from official website of Indonesian Stock Exchange. The data analysis techniques are descriptive statistics, precondition analysis test, and hypothesis tests using single and multiple linear regression analysis that tested on IBM SPSS Version 25. The results show audit fee has no impact on audit delay whereas reputation of auditor has negative significant on audit delay. Simultaneously, audit fee and reputation of auditor have significant impact on audit delay.

ANALISIS FAKTOR-FAKTOR FUNDAMENTAL DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Esti Damayanti, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.762

The purpose of this study is to determine and explain the effect of the Quick Ratio and Total Asset Turnover on the Price book Value of Transportation Companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The research method was carried out using Purpose Sampling with a description method and data collection techniques using the documentation method and the Data Analysis Method using Multiple Linear Regression Analysis. From the results of the research that has been done, partially the Quick Ratio and Total Asset Turnover variables have a significant effect on Price Book Value

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