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Penilaian Struktur Modal Dan Pengelolaan Modal Kerja Ni Luh Eka Ayu Permoni; Ni Kadek Ayu Trisnadewi; Komang Somayasa
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 1 No. 1 (2021): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.567 KB) | DOI: 10.52300/jemba.v1i1.2495

Abstract

The purpose of this study is to determine the assessment of capital structure and working capital management at the Mukti Singaraja Savings and Loan Cooperative. The data collection techniques used in this study used documentation techniques, namely financial statement data from 2014-2019. The data analysis technique used in this research is descriptive technique by calculating financial ratios first which is followed up with the analysis. The results of this study explain that the working capital turnover ratio has been very productive from year to year because the ratio is always above 100%. The cash turnover ratio is very efficient because the value of this ratio is above 100% even though the dominant cash turnover ratio value has decreased. The management of accounts receivable ratio which is assessed from the turnover of accounts receivable is very efficient because the value of accounts receivable turnover is always above the standard even though the dominant accounts receivable turnover ratio has decreased. The results of this study explain that the capital structure ratio based on assessment standards (Regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia No. 06 / Per / M.KUKM / V / 2006) is classified as bad. It can be seen that the DAR ratio value from year to year is always above the standard (> 80%), but it is always followed by an increase in the achievement of SHU. The assessment of the DER ratio is not good because the value of the DER ratio is always above the standard (> 200%) but this condition is always followed by an increase in the achievement of SHU
Analysis Of Profitability, Good Corporate Governance And Audit Quality On Audit Delay Ni Kadek Ayu Trisnadewi; Ni Luh De Erik Trisnawati; Riana Dewi Kartika
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i1.430

Abstract

This study aims to determine the effect of financial performance on stock prices in This study aims to determine the Effect of Profitability, Good Corporate Goernance Structure, and Audit Quality on Audit Delay in Manufacturing companies on the Indonesia Stock Exchange (IDX) which provide audited financial report data by accessing and downloading the official website of the Indonesia Stock Exchange via the website www.idx. co.id. The sampling technique used in this study was carried out by purposive sampling. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The total population that researchers used in this study were 168 companies. The data analysis technique used in this study starts from . Classical Assumptions Test. This study conducted normality, heteroscedasticity, and multicollinearity tests using the SPSS for windows version 25. After that, Descriptive Analysis was carried out. This study shows the results that the first hypothesis, namely profitability has a significant negative effect on audit delay. The second hypothesis is that the structure of good corporate governance has a significant negative effect on audit delay and has been verified. The third hypothesis is that audit quality has a significant negative effect on audit delay. Furthermore, the hypothesis proposed in this study, namely profitability, good corporate governance structure and audit quality have a significant effect on audit delay tested for truth.
Pelatihan dan Pendampingan Marketing Koperasi Arjana Subikasa Gede Widiadnyana Pasek; Putu Mas Sarsanayasa; Ni Kadek Ayu Trisnadewi; Gusti Putu Eka Kusuma
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 3, No 4 (2023): Abdira, Oktober
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v3i4.399

Abstract

Koperasi Arjana Subiksa yang terletak di Desa Pegadungan, merupakan salah satu dari kumpulan beberapa Koperasi yang terletak di Kecamatan Sukasada. Pelatihan dalam digital marketing sangat penting bagi koperasi Arjana Subiksa, terutama pada pengurus koperasi Arjana Subiksa, Desa Pegadungan. Pelatihan marketing ini sangat membantu koperasi untuk meningkatkan kemampuan pemasaran pengurus koperasi, Namun saat ini marketing yang dilakukan koperasi masih sangat konvensional yang mengakibatkan produk yang ditawarkan tidak banyak diketahui oleh Masyarakat umum. Pengabdian ini dilakukan melalui Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Satya Dharma yang bekerjasama dengan Koperasi Arjana Subiksa Desa Pegadungan, Kecamatan Sukasada. Dalam kegiatan pengabdian kepada masyarakat ini, para pengurus Koperasi Arjana Subiksa diberikan materi mengenai digital marekting. Pelaksanaan kegiatan dilakukan dengan memberikan materi mengenai digital marketing. Hasil yang didapatkan dari adanya kegiatan ini dapat membantu para pengurus untuk meningkatkan kemampuan pemasaran yang dilakukan di Koperasi Arjana Subiksa