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All Journal Return : Study of Management, Economic and Bussines JAMU : Jurnal Abdi Masyarakat UMUS Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Dian Murdianingsih
Institut Teknologi dan Bisnis ADIAS
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Analysis of the Effect of Asset Growth and Total Asset Turnover (Tattoo) on Return On Asset (Roa) with Capital Structure as an Intervening Variable (Case Study on Kpri Dwija Karya Bantarbolang 2017-2021) Yosi Pupus Indriani; Eli Erfandi; Dian Murdianingsih; Triana Yus Setiani
Return : Study of Management, Economic and Bussines Vol. 1 No. 4 (2022): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (55.933 KB) | DOI: 10.57096/return.v1i4.60

Abstract

The study entitled “Analysis of the Effect of Current Ratio and Total Asset Turnover (TATO) on Return on Asset (ROA) with Capital Structure as an Intervening Variable (Case study at KPRI Dwija Karya)”. The purpose of this study was to determine and analyze the effect of Asset Growth and Total Asset Turnover on Return on Asset mediated by Capital Structure, either directly or inderectly. The population used in this study is the Financial Statements at KPRI Dwija Karya Period 2017-2021. The sample used in this studywas purposive sampling techniques in the Annual Financial Report. This study uses Multiple Linier Regression Ananlysis with SPSS V.25 Application. The result of the study partially show that the Asset Growth (X1) variable has no significant effect on Return on Asset (Y) with a value (tcount 3,612 < ttable 1,984). the Total Asset Turnover variable (X2) shows a significant effect on Return on Asset (Y) with value (tcount 11,236 > ttable 1,67155), there is no significant effect between Current Ratio (X1) on Return on Asset (y) with Capital Structure (Z) as an intervening variable with a value (tcount -1,8486 < ttable 1,96) there is no significant effect between Total Asset Turnover (X2) on Return on Asset (Y) with Capital Structure (Z) as an intervening variable with a value (tcount 2,3472 > ttable 1,96), Capital Structure (Z) has a significant effect on Return on Asset (Y) with a value (tcount -2,702 > ttable 1,67155)
Pendampingan Pengembangan Usaha Produksi Telur Asin “MAETA” di Desa Bulu Petarukan Dian Murdianingsih; Tri Handayani Handayani; Eli Erfandi; Feby Merdiyana; Alfian Rifqi Hergunanto; Luluk Nailul Jannah; Muhammad Ilham Alfarizi
JAMU : Jurnal Abdi Masyarakat UMUS Vol. 4 No. 01 (2023): Agustus
Publisher : LPPM Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jamu.v4i01.1315

Abstract

Kuliah Kerja Usaha (KKU) Kelompok 12 bertempat di sebuah UMKM yang bergerak dalam bidang usaha Telur Asin.  Tujuan dari Kegiatan KKU ini adalah untuk mengidentifikasi permasalahan-permasalahan yang ada di UMKM, serta berupaya untuk memberi alternatif solusi. Beberapa permasalahan yang ada antara lain yaitu belum memiliki izin usaha, belum memiliki akun media sosial, belum memiliki alamat di Google Maps, belum memiliki logo, belum memiliki desain kemasan, belum memiliki banner, belum memiliki plang arah UMKM, belum memiliki profil usaha, belum memiliki struktur organisasi, dan belum memiliki media promosi dalam bentuk video. Analisis dan pengaplikasian program KKU oleh kelompok 12 pada usaha  Telur Asin Maeta bermanfaat bagi pemilik UMKM karena kegiatan KKU ini menghasilkan izin usaha, akun media sosial, alamat di Google Maps, logo usaha, stiker kemasan, banner, plang arah UMKM, profil usaha, struktur organisasi, dan media promosi dalam bentuk video.
Effect of Good Corporate Governance and Sustainability Reporting to the Integrated Reporting Moderation Firm Size Dian Murdianingsih; Agung Prayogi; Tri Handayani
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 21 No. 1 (2022): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v21i1.75

Abstract

The aim of this research is. Analyzing the impact of good governance and its occurrence on integrated reporting with company size as a moderate variable. The research was conducted on mining companies. the period 2019-2021. The research sample was obtained as many as 44 companies with purposive sampling method. The data analysis technique used multiple linear regression, Moderated Regression Analysis. The results of data analysis found that independent commissioner reporting and sustainability had no effect on integrated reporting, and Firm Size is able to moderate the relationship between Good Governance and Sustainability Reporting on integrated reporting. Based on the research results, investors can consider and pay attention to the presence of the audit committee as an internal company before investing.
Co-Authors Agung Prayogi Alfian Rifqi Hergunanto Eli Erfandi Feby Merdiyana Luluk Nailul Jannah Muhammad Ilham Alfarizi Tri Handayani Tri Handayani Handayani Triana Yus Setiani Yosi Pupus Indriani