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All Journal Journal of Economic, Bussines and Accounting (COSTING) Scientific Journal of Reflection : Economic, Accounting, Management and Business Management Studies and Entrepreneurship Journal (MSEJ)
Muh. Halim
Universitas Muhammadiyah Palopo
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Struktur Modal Terhadap Manajemen Laba Eka Eka; Goso Goso; Muh. Halim
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5905

Abstract

The purpose of the study was to analyze and determine the impact of capital structure as measured by the debt-to-asset ratio (DER) and the debt-to-asset ratio (DAR). financial ratios on earnings management calculated using the Jones and Modified Jones discretionary accruals models. The secondary data used is the financial statements of PT. Piranti Jagad Raya for the 2018-2022 period. The data analysis technique uses simple linear regression with the help of SPSS Statistics 25. The results and findings of the study show that capital structure has a significant positive effect on earnings management. This indicates that the higher the equity of a company, the more efficient use of earnings management. Implications for PT. The Jagad Raya tool is to avoid agency problems and information asymmetry between agents and principals. Companies can implement more efficient earnings management or suppress the use of earnings management to avoid opportunistic actions so that companies have healthy financial reports. Keywords: Earnings Management, Capital Structure, Agency teori
THE INFLUENCE OF FINANCIAL LITERACY, LIFESTYLE, AND SOCIAL ENVIRONMENT ON STUDENT FINANCIAL BEHAVIOR Yulia Wiranti; Goso Goso; Muh. Halim
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 4 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v6i4.751

Abstract

This study aims to determine the influence of financial literacy, lifestyle, and social environment on the financial behavior of management study program students at the faculty of economics and business at the University of Muhammadiyah Palopo. The method used in this study is quantitative. The sample used in this study consisted of 84 respondents. Sample determination using purposeful sampling Data were collected using the questionnaire dissemination method via Google links and analyzed using multiple linear regression analysis tests. The data was processed using IBM SPSS 25. The results of this study show that financial literacy and the social environment have a positive and significant effect on student financial behavior. Meanwhile, lifestyle has a negative and significant influence on students' financial behavior. The conclusion in this study is that there is an influence of financial literacy, lifestyle, and social environment on the financial behavior of management study program students at the faculty of economics and business at the University of Muhammadiyah Palopo.
Analisis Kinerja Keuangan PT. Gudang Garam TBK Tahun 2020-2023 Nursyamsih Husma Sam; Goso Goso; Muh. Halim
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.3577

Abstract

This study aims to determine the analysis of the Company's financial performance. The method in this research is quantitative descriptive analysis method. The population used the financial statements of PT Gudang Garam Tbk, and the sample is the company's financial statements in the form of profit and loss statements and balance sheets. This type of research is comparative research. Based on the results of the analysis obtained, namely the profitability ratio from 2020 to 2022 has decreased, gross profit margin that in 2020 the level of efficiency in controlling cost of goods was 15.1%, in 2021 there was a significant decrease to 11.4% and in 2022 there was also a decrease of 8.8%, return in investment is known that in 2020 9.7% and in 2021 the ROI value is 6.2% and in 2022 it is 3.2%, it can be seen that the decline is very drastic from year to year. The liquidity ratio from 2020 to 2022 has decreased. Current Ratio from 2020 to 2022 decreased by 824% and in 2021 there was a decrease to 596% as well as in 2022 there was also a decrease with a value of 552%. The quick ratio was 160.5% and in 2021 it decreased by 119% as well as in 2022 by 78%. Solvency from 2020 to 2022 there was an increase in the Debt to Asset Ratio of 25.1 and in 2021 and 2022 there was an increase in the ratio value of 34.0 and 34.6. Debt to equity ratio is known in 2020 amounting to 33.6 and in 2021 amounting to 51.7 while in 2022 amounting to 53.0 there was a significant increase between the time frame 2020 to 2022.
Co-Authors Eka Eka Goso Goso Nursyamsih Husma Sam Yulia Wiranti