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All Journal DedikasiMU: Journal of Community Service JRAP (Jurnal Riset Akuntansi dan Perpajakan) IIJSE
Djawoto Djawoto
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Religion Humanities Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences

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Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderating Rutin Rutin; Triyonowati Triyonowati; Djawoto Djawoto
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 6 No 01 (2019)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/10.35838/jrap.2019.006.01.10

Abstract

ABSTRACT Company value is generally applied to measurea company’s management for further successful operations. This study aimed to investigate the effect of liquidity (CR), leverage (DER), activity (TATO), profitability (ROA) and dividend policy (DPR) on the company value (PBV). Therefore, this study observed 66 manufacturing companies as samples that were obtained through purposive sampling. The data was analyzed using classic assumption test Moderated Regression Analysis (MRA) assisted with SPSS 20 for windows. As the result, this study indicated that the liquidity and activity had no significant effect on firm value; however, the leverage and profitability had a significant effect on the manufacturing company values in the period of 2013 to 2017. In addition, thedividend policy moderated the effect of liquidity and profitability on firm value; but the dividend policy could not moderate the influence of leverage and activity to the value of manufacturing companies in the period of 2013 to 2017. ABSTRAK Nilai perusahaan dijadikan sebagai suatu ukuran keberhasilan manajemen perusahaan dalam prospek operasi di masa mendatang. Tujuan penelitian ini yaitu untuk mengetahui signifikansi pengaruh Likuiditas (CR), Leverage (DER), Aktivitas (TATO), Profitabilitas (ROA) dan Kebijakan Dividen (DPR) terhadap Nilai Perusahaan (PBV). Teknik penentuan sampel yang digunakan adalah purposive sampling, sebanyak 66 perusahaan Manufaktur yang menjadi sampel penelitian. Teknik analisa data yang digunakan adalah uji asumsi klasik dan Moderated Regression Analisys (MRA) dengan bantuan SPSS 20 for windows. Hasil penelitian menunjukkan Likuiditas dan Aktivitas berpengaruh tidak signifikan terhadap nilai perusahaan, sedangkan Leverage dan Profitabilitas berpengaruh signifikan terhadap Nilai Perusahaan Manufaktur periode 2013- 2017. Kebijakan Dividen memoderasi pengaruh Likuiditas dan profitabilitas terhadap nilai perusahaan, sedangkan KebijakanDividen tidak mampu memoderasi pengaruh Leverage dan Aktivitas terhadap Nilai Perusahaan Manufaktur periode 2013-2017. JEL Classification: M41, O16
PENENTUAN HARGA POKOK BERDASARKAN STANDAR GORONG-GORONG PADA PERUSAHAAN BETON BUS DAN GORONG-GORONG “TRI JAYA” David Efendi; Emeralda Ayu Kusuma; Ikhsan Budirihardjo; Djawoto Djawoto; Achmad Juraidi
DedikasiMU : Journal of Community Service Vol 5 No 1 (2023): DedikasiMU Maret 2023
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/dedikasimu.v5i1.5198

Abstract

Perusahaan “Tri Jaya” merupakan salah satu UMKM yang memproduksi beton bus dan gorong-gorong. Dalam aktivitasnya tersebut UMKM ini menghadapi persaingan cukup ketat. Kebertahanan hidup dalam persaingan diperlukan pengingkatan kinerja dengan mengendalikan biaya dan menentukan harga pokok standar yang belum dilakukan oleh UMKM ini. Pengabdian ini bertujuan membantu mitra menentukan harga pokok berdasarkan standar. Dikarenakan mitra selama ini dalam aktivitas bisnisnya hanya mengikuti pasar sehingga dalam penetapan harga jualpun mengikuti pasar. Sehingga mitra tidak dapat bersaing dengan pelaku bisnis sejenis. Hal tersebut menjadikan mitra berjauhan dengan penggunaan informasi akuntansi khususnya terkait demgan biaya pembuatan gorong-gorong. Metode pelaksanaan pengabdian menggunakan wawancara, observasi dan penghitungan harga pokok berdasarkan standar. Mengingat masih adanya pandemic Covid-19 saat dilaksanakan pengabdian maka untuk wawancara dan observasi dilakukan oleh ketua pelaksanaan. Hasil wawancara dan observasi didiskusikan dengan tim pengabdian untuk menyelesaikan permasalahan mitra. Hasil pengabdian memberikan hasil yang berupa standar penggunaan bahan yang meliputi: semen, pasir dan koral. Dengan demikian dapat ditetapkan harga pokok berdasarkan standar untuk gorong-gorong berdiameter sebagai berikut:20cm=Rp15.050;30cm=23.100;40cm=Rp32.150; 50cm=Rp24.400; 60cm=32.150; 80cm=Rp42.200 Kata Kunci: Harga pokok berdasarkan standar, biaya standar, Persaingan
The Mediation Role of Profitability on the Effect of Firm Size and Capital Structure Against Automotive Company Values in Indonesia Najmatus Zahiroh; Budiyanto Budiyanto; Djawoto Djawoto
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 1 (2023): Sharia Economic: January, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i1.2236

Abstract

This study aimed to investigate and analyze the effects of firm size on profitability, capital structure on the profitability of firm value, the firm size on firm value, and capital structure on firm value. This study also examined whether profitability can mediate the effect of firm size on firm value and whether profitability can mediate the effect of structure on firm value. The population in the study were manufacturing companies in the Automotive and Components sector listed on the Indonesian Stock Exchange (IDX) for 2013-2019. The sample selection was carried out by a saturated sampling method using certain criteria to obtain seven companies as samples. The manufacturing company was chosen because it is one of the sectors experiencing rapid development in Indonesia. The data analysis method used multiple linear regression analysis with Statistical Product and Service Solutions (SPSS) and Sobel Test. Based on the classical assumption test result through the normality test, heteroscedasticity test, multicollinearity test, autocorrelation test, and Sobel Test, this study indicated that all variables did not violate the specified conditions. While the result of the feasibility test on the model through the F test and the coefficient of determination (R2) test stated that the regression model was feasible to use in this study. The result showed that firm size had a significant and positive effect on profitability; the capital structure had a significant and positive effect on profitability, profitability had no significant effect on firm value, firm size had no significant effect on firm value, the capital structure had no significant effect on firm value. In addition, the profitability variables did not mediate capital structure on firm value.
Co-Authors Achmad Juraidi Budiyanto Budiyanto David Efendi Emeralda Ayu Kusuma Ikhsan Budirihardjo Najmatus Zahiroh Rutin Rutin Triyonowati Triyonowati