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FaktorâFaktor Yang Berpengaruh Terhadap Pinjaman Daerah Pada Kota/Kabupaten di Provinsi Jawa Timur Ilmidaviq, Muhammad Bahril
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 2 (2018): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (95.58 KB)

The purpose of this study was to analyze the influence of factors such as Per Capita Income, Population, PAD, Government Transfer Funds, Capital Expenditures, Surplus / Budget Deficits and Political Factors on Regional Loans in Districts / Cities in East Java. The sample used in the study is the District / City in East Java that has Regional Loans in a row for three years. The data used is data for 2014-2016. This study uses Multiple Linear Regression to examine the effect between variables. The results of the study show that Capital Expenditures, Government Transfer Funds and political factors have a positive influence on Regional Loans. Per Capita Income, Population Amount, Surplus / Budget Deficit and PAD does not affect Regional Loans

PENGARUH JANGKA WAKTU PINJAMAN, PERINGKAT KREDIT DAN TUJUAN PINJAMAN TERHADAP KEPUTUSAN PEMBIAYAAN DENGAN INTERVENING JUMLAH PINJAMAN Ilmiddaviq, Muhammad Bahril
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 1 (2020): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.02 KB)

Most of the UMKM have difficulty in obtaining business loans from banks or other financial institutions as business capital for them. Capital problems are a classic problem for them, even capital constraints can be a factor causing business failure. the issue of trust is the main measure for creditors to extend credit. Trust has an important role in understanding economic growth, financial development, low capital market participation, low diversification of financial investors' portfolios. Seeing this condition, ?PT. Permodalan Nasional Madani (Persero)? Unit Layanan Modal Mikro or abbreviated as PNM ULAM began to look and allocate credit to the UMKM sector. This research method uses path analysis models using binary logistics. The object in this study is customers who are domiciled in the Mojokerto regency at PT.Pododalan Nasional Madani (Persero) recorded in the 2018 fiscal year and engaged in the UMKM sector as many as 42 customers. From the data processing and discussion as described above it can be concluded that the variable loan term, credit rating, loan objectives do not directly influence the financing decision. Whereas with the intervening variable the amount of financing is only the credit rating which indirectly influences the financing decision. the indirect effect of the credit rating of 3,804 points.

Dividend Policy : Dipengaruhi oleh Leverage, Likuiditas, Profitabilitas dan Ukuran Perusahaan pada Perusahaan Foods and Beverages yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017 Nugroho, Tatas Ridho; Ilmiddaviq, Muhammad Bahril
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 2 (2019): Juli 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Dividend policy is a policy in dividing profit of the company that can be with name and everything, but in it practices often encountered dividing or paying it by unseen. Dividing dividend in appropriate time intervals that is every half year or in a year. This study aims to know about the influence of Leverage, Liquidity, Profitability, and Size towards Dividend Policy. This study using a quantitative approach by using a multiple linear regression analysis methods. The population in this study is registered companies in the stock exchange of Indonesia, food, and beverages year 2013-2017 is the main focus of this study. The sample of this study is collected by purposive sampling method. The result of the coefficient determination test that 34,7% is showing the ability of independent variable determine dependent variable, temporary 65,3% determine by other variables. The simultan test showed that independent variable together influence dependent variable and the partial test showed how does leverage has a negative significant impact towards dividend policy, liquidity hasnâ€™t a significant impact towards dividend policy, profitability has a positive impact towards dividend policy and size hasnâ€™t a significant impact towards dividend policy.

Faktor - Faktor Yang Berpengaruh Terhadap Pinjaman Daerah Pada Kota/Kabupaten di Provinsi Jawa Timur Muhammad Bahril Ilmidaviq
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 1 No. 2 (2018): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this study was to analyze the influence of factors such as Per Capita Income, Population, PAD, Government Transfer Funds, Capital Expenditures, Surplus / Budget Deficits and Political Factors on Regional Loans in Districts / Cities in East Java. The sample used in the study is the District / City in East Java that has Regional Loans in a row for three years. The data used is data for 2014-2016. This study uses Multiple Linear Regression to examine the effect between variables. The results of the study show that Capital Expenditures, Government Transfer Funds and political factors have a positive influence on Regional Loans. Per Capita Income, Population Amount, Surplus / Budget Deficit and PAD does not affect Regional Loans

Pengaruh Jangka Waktu Pinjaman, Peringkat Kredit Dan Tujuan Pinjaman Terhadap Keputusan Pembiayaan Dengan Intervening Jumlah Pinjaman Muhammad Bahril Ilmiddaviq
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar

Most of the UMKM have difficulty in obtaining business loans from banks or other financial institutions as business capital for them. Capital problems are a classic problem for them, even capital constraints can be a factor causing business failure. the issue of trust is the main measure for creditors to extend credit. Trust has an important role in understanding economic growth, financial development, low capital market participation, low diversification of financial investors' portfolios. Seeing this condition, “PT. Permodalan Nasional Madani (Persero)” Unit Layanan Modal Mikro or abbreviated as PNM ULAM began to look and allocate credit to the UMKM sector. This research method uses path analysis models using binary logistics. The object in this study is customers who are domiciled in the Mojokerto regency at PT.Pododalan Nasional Madani (Persero) recorded in the 2018 fiscal year and engaged in the UMKM sector as many as 42 customers. From the data processing and discussion as described above it can be concluded that the variable loan term, credit rating, loan objectives do not directly influence the financing decision. Whereas with the intervening variable the amount of financing is only the credit rating which indirectly influences the financing decision. the indirect effect of the credit rating of 3,804 points.

Pengaruh Good Corporate Governance Dan Kinerja Keuangan Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan di BEI Periode 2017-2019 Muhammad Bahril Ilmiddaviq
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 2 (2021): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i2.1407

Effectivity of good corporate governance can improve company performance and benefit shareholders. Good corporate governance practices can produce high-quality annual reports that will be provided to inventors, thereby increasing the credibility of the financial statements. The existence of good governance reflects that its financial performance is also good. The purpose of this research is to find out the effect of Good Corporate Governance, and financial performance on company value through secondary data sourced from the annual report data of mining companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Purposive sampling method was chosen and used in this study and got 20 companies as samples. Data analysis using Partial Least Square software. The results of this study indicate that Good Corporate Governance has no effect on firm value. because the company has not all implemented the principles of Good Corporate Governance. Financial performance has an effect on firm value. because the returns taken are large, the stakeholders' welfare will also be guaranteed. It will make the value of the company increase

Determinan Manajemen Laba Yang Dipengaruhi oleh Mekanisme Good Corporate Governance Pada Perusahaan Subsektor Transportasi Periode 2017-2019 Rina Putri Leksono; Hari Setiono; Muhammad Bahril Ilmiddaviq
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v5i1.1807

Transportation sector plays an important role in improving Indonesia's economy. But there is company transportation in Indonesia do earnings management. Implementing good corporate governance would be very helpful in minimize it. This purpose’s study to determine the effect of GCG proxied by board of directors, independent commissioners, institutional ownership and foreign ownership of earnings management using discretionary accruals. The population is transportation subsector companies listed on IDX period 2017-2019. Samples amounted 15 companies obtained with purposive sampling technique. Quantitative research methods used with descriptive analysis, multiple regression, classical assumption and hypothesis test as data analysis. Results of this study, board of directors (0.799), independent commissioners (0.507) and foreign ownership (0.321) partially have no effect on earnings management (>0.05) while institutional ownership has significant effect on earnings management (0.025<0.05). Simultaneously all of these variables have no effect on earnings management (0.184>0.05). Company is expected to be more optimal in implementing GCG and closely monitor management so it can minimize earnings management.

Dividend Policy : Dipengaruhi oleh Leverage, Likuiditas, Profitabilitas dan Ukuran Perusahaan pada Perusahaan Foods and Beverages yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017 Tatas Ridho Nugroho; Muhammad Bahril Ilmiddaviq
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 2 (2019): Juli 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v3i2.431

Dividend policy is a policy in dividing profit of the company that can be with name and everything, but in it practices often encountered dividing or paying it by unseen. Dividing dividend in appropriate time intervals that is every half year or in a year. This study aims to know about the influence of Leverage, Liquidity, Profitability, and Size towards Dividend Policy. This study using a quantitative approach by using a multiple linear regression analysis methods. The population in this study is registered companies in the stock exchange of Indonesia, food, and beverages year 2013-2017 is the main focus of this study. The sample of this study is collected by purposive sampling method. The result of the coefficient determination test that 34,7% is showing the ability of independent variable determine dependent variable, temporary 65,3% determine by other variables. The simultan test showed that independent variable together influence dependent variable and the partial test showed how does leverage has a negative significant impact towards dividend policy, liquidity hasn’t a significant impact towards dividend policy, profitability has a positive impact towards dividend policy and size hasn’t a significant impact towards dividend policy.

Pengaruh Komitmen Organisasi Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Dengan Pemoderasi Lean Management di CV Aji Soko Abadi Muhammad Bahril Ilmiddaviq
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 5 No. 2 (2022): Juli 2022
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37112/bisman.v5i2.2051

The quality of financial reports is an indicator in determining the existence of good business management. The good and bad of the company can be reflected in the existence of quality financial reports. The existence of differences in research that has been done motivates researchers to conduct development research using lean management as a moderating variable. This study uses regression analysis using path analysis. The results of this study indicate that there is a partial or simultaneous influence of Organizational Commitment and Human Resource Competence on the Quality of Financial Statements. In addition, the data processing carried out shows that the lean management variable is able to moderate the overall effect of organizational commitment and HR capacity on the quality of financial reports.

Pelatihan Dan Pendampingan Bisnis UMKM “Kripik Tempe Rohani”: Upaya Meningkatkan Literasi Keuangan Tatas Ridho Nugroho; Hari Setiono; Muhammad Bahril Ilmiddaviq; Nurdiana Fitri Isnaini
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 1 No. 6 (2023): November : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v1i6.40

The involvement of accounting and management lecturers in the training and business support of micro, small, and medium enterprises (UMKM) and Kripik Tempe Rohani plays a crucial role in the advancement of UMKM and the local economy. This scholarly article explores the significance of initiatives aimed at enhancing financial literacy. The lecturer specialising in accounting and management delivers comprehensive training sessions on financial management, taxation, and accounting practices to micro, small, and medium enterprises (UMKM). Additionally, the lecturer offers valuable advice on the practical implementation of these principles within the context of everyday business operations. Furthermore, the instructor has the capability to acquaint UMKM (micro, small, and medium enterprises) with accounting software and provide guidance on comprehending tax responsibilities. The positive effects encompass enhanced economic well-being of micro, small, and medium enterprises (UMKMs), less business risk, adherence to tax responsibilities, sustained growth, heightened competitiveness, and facilitation of local economic progress. The provision of training and support services additionally enhances individuals' financial literacy, thereby playing a significant part in the overall improvement of society's economy.

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