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Praktik Perataan Laba dan Faktor yang Mempengaruhinya Hendra Hendra; Janny Rowena
JURNAL ONLINE INSAN AKUNTAN Vol 5 No 2 (2020): Jurnal Online Insan Akuntan (Desember 2020)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v5i2.1437

Abstract

Abstrak: Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh profitabilitas, ukuran perusahaan dan financial leverage terhadap praktik perataan laba pada perusahaan manufaktur yang terdaftar di BEI periode 2016-2018. Data yang digunakan adalah data sekunder berupa informasi keuangan dari laporan keuangan serta laporan tahunan. Penelitian ini menggunakan 69 perusahaan industri manufaktur yang telah diseleksi melalui metode purposive sampling dengan total 207 data selama tiga tahun. Penelitian ini menggunakan analisis regresi logistik dalam menguji hubungan antara variabel dependen dan independen. Pengolahan data dalam penelitian ini menggunakan program IBM SPSS 23. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh terhadap praktik perataan laba, sementara profitabilitas dan financial leverage tidak berpengaruh terhadap praktik perataan laba. Kata kunci: Perataan Laba, Ukuran Perusahaan, Profitabilitas, Financial Leverage. Abstract: The purpose of this research is to obtain empirical evidence about the effects of profitability, firm size, and financial leverage on income smoothing at manufacturing firms listed on Indonesian Stock Exchange during the period of 2016-2018. The data used in this research was secondary data in the form of financial information from the financial statements and annual reports. There were 69 samples of manufacturing companies that have been previously selected using purposive sampling method with total of 207 data for three years. Binary Logistic Regression was used in analyzing the relationship between the independent and dependent variables. This research data was processed using IBM SPSS 23. Results shows that firm size, has a significant influence on the practice of income smoothing, while profitability and financial leverage has no significant influence on the practice of income smoothing. Keywords: Income Smoothing, firm size, profitability, financial leverage.
Pengaruh Harga Minyak Mentah, Tingkat Suku Bunga Bank Indonesia, 1 dan Kurs Rupiah/USD Terhadap Harga Saham PT Aneka Tambang Tbk. Periode 2010 - 2014 Janny Rowena
Ultima Management : Jurnal Ilmu Manajemen Vol 8 No 2 (2016): ULTIMA MANAGEMENT
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (777.962 KB) | DOI: 10.31937/manajemen.v8i2.589

Abstract

This study was conducted to examine the influence of the Indonesian Crude Price, BI rate, and exchange rate of Rupiah/USD to PT Aneka Tambang, Tbk. stock price for period 2010 – 2014. There are four variables : stock price as the dependent variable, while the Indonesian crude price, BI rate, and exchange rate of Rupiah/USD as the independent variables. The analysis technique used in this research is multiple linier regression. Based on statistical ttest, Indonesian crude price and exchange rate of Rupiah/USD have significant influenced on stock price because the significant value is less than 0.05. Meanwhile, BI rate doesn’t have a significant influence because the significant value is more than 0.05. Based on statistical F test indicates that the Indonesian Crude Price, BI rate, and exchange rate of Rupiah/USD are simultantly affect to PT Aneka Tambang, Tbk. stock price. Result of coefficient determination test showed that Indonesian Crude Price, BI rate, and exchange rate of Rupiah/USD explained PT Aneka Tambang, Tbk stock price 70.9% and the rest (29.1%) is influenced by other variables outside the model. Keywords: Indonesian Crude Price (ICP), BI rate, exchange rate, stock price
FAKTOR-FAKTOR YANG DAPAT MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN PERTAMBANGAN BATU BARA Hendra; Janny Rowena
JURNAL CAFETARIA Vol 2 No 2 (2021): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v2i2.360

Abstract

The purpose of this study is to knowing how influence of factors that can affect the capital structure such as profitability, liquidity, business risk, firm size and sales growth on the coal mining companies. The population object in this study are all of the coal mining companies on the Indonesia Stock Exchange listed from 2012 to 2019, and use purposive sampling technique to sampling method, then resulting 64 data and used as samples. The multiple linear regression is used method of analysis in this study. Data analysis in this study is used EViews 10. The results shows that profitability, liquidity, business risk and sales growth hasn’t influence on capital structure, but firm size has a significant and positive influence on capital structure. The firm size has a significant and positive effect on capital structure indicating that companies with larger assets are easier to obtain the loans and the confidence from investors.
MENYIAPKAN MASA DEPAN DI MASA DINI Grace Putlia; Hary Saputra Sundoro; Brendi Wijaya; Ali Wardhana; Janny Rowena; Budi Budi; Samuel Samuel; Pipiyen Pipiyen
Jurnal Pengabdian dan Kewirausahaan Vol 3, No 2 (2019): Jurnal Pengabdian dan Kewirausahaan
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jpk.v3i2.1862

Abstract

Knowing that human resources are important for the progress of a nation, it is necessary to have early preparation in order to be able to foster the future well. Supported also by the third Tri Dharma of Higher Education - Pengabdian Kepada Masyarakat (PKM), which states that the responsibilities of a teacher include transferring, transforming, and applying knowledge from within the campus to the public. Based on this, the University of Bunda Mulia conducted PKM activities by raising the topic "Preparing the Future in the Early Age". The selection of the subject of this research that has been adjusted to the topic is the Bhakti Utama School students. The method used in this PKM is ice breaking, the delivery of material includes lectures, sharing experiences and video playback as well as a question and answer session that results in two-way communication. In short, the material presented is in the form of the importance of money management and preparation for further education, planning provides direction and reduces uncertainty, and how to change bad behavior and habits. Each session is thirty minutes long. This PKM activity is expected to be held again, of course with more varied topics.            
MANAJEMEN KOMUNIKASI DAN INTERPRETASI DIRI SEBAGAI PEMBEKALAN DUNIA KERJA (SMK YADIKA – JAKARTA) Oktafalia Marisa Muzammil; Janny Rowena; Andreas Wijaya
Jurnal Pengabdian dan Kewirausahaan Vol 4, No 1 (2020): Jurnal Pengabdian dan Kewirausahaan
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jpk.v4i1.2077

Abstract

According to surveyd had been done from (BPS), the number of unemployed people in Indonesia as of August 2018 reaching 7,000,000 people. This figure is equivalent to 5.34% of the total workforce in Indonesia, which is 131,010,000 people. The number of job vacancies always prioritizes the good educational background, the data had been shown: most absorbed graduates are graduate and postgraduate graduates, and professions while the lowest percentage of employment is secondary school graduates. Therefore at this time community services made a theme to providing communication and self-interpretation as a briefing for the world of work will be held in (SMK Yadika - Jakarta). Total sample of 125 students were collected in this session an being divided into two groups in this activity. The method used is the development of Laswell's theory through 5 main stages. The first session will be given direction by the lecturers on communication management starting from the definition, development, and implementation, which is then followed by a role play session. The second session, continued with interviews between students and lecturers. Through this interview session students are given directions on how to communicate well. At the end of the session the students were given one chance to do a review to meet a good interview standard. Based on the results, the participants could see that the students responded actively and enthusiastically in this activity. Keywords: Lasswell Communication Model, Interview Method, Self Interpretation
MEMIMPIN TIM SECARA EFEKTIF DAN OPTIMAL UNTUK DAPAT MENCAPAI KEBERHASILAN SERTA KESUKSESAN SEPERTI YANG DIINGINKAN OLEH PERUSAHAAN Nicholas Wilson; Janny Rowena; Lilis Susilawaty; Lanang Diayudha; Stevani Helena; Marina Pendi
Jurnal Pengabdian dan Kewirausahaan Vol 5, No 1 (2021): Jurnal Pengabdian dan Kewirausahaan
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jpk.v5i1.2722

Abstract

 ABSTRACT                Being able to achieve all of the goals that companies would like to achieve had been the main purpose that all companies in the world want to fulfill, in which, in order to achieve all of these success and goals, companies should be able to lead their teams properly, in which, there are 4 (four) essential factors which companies should fully and thoroughly understand in order to effectively lead all of thsee teams toward achieving the goals that the teams would like to achieve, in which, these four aspects are consisted of: companies’ ability to show and practice leadership, companies’ ability to understand the importance of teamwork and team building, companies ability to develop and execute all of the strategies effectively, and companies’ thorough understanding regarding the methods of tackling or eliminating Silo Mentality. Therefore, this community service project was commenced in order to inform and present the importance of understanding all of these four factors to all of the individuals working within the company in order to enable these individuals (together with their teams) to achieve their goals. This community service activity was conducted in Alfa Land, in which, a total of 37 individuals working in Alfa Land were participating in this community service activity. Due to the COVID-19 pandemic, this community service project was conducted virtually through Zoom Meeting Conference Platform. After commencing this community service project, authors hope that all Individuals and Teams who are participating in this community service activity could further understand the importance of establishing and improving teamwork in order to enable the teams and the company to achieve all of the targets and objectives which the company would like to achieve
KOMPETENSI DI DUNIA REALITAS SETELAH LULUS SMA Grace Putlia; Hary S Sundoro; Meilisa Alvita; Brendi Wijaya; Ali Wardhana; Janny Rowena; Nicholas Wilson; Budi Budi; Samuel Samuel
Jurnal Pengabdian dan Kewirausahaan Vol 4, No 1 (2020): Jurnal Pengabdian dan Kewirausahaan
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jpk.v4i1.2076

Abstract

Considering that teenagers in the future will be the next generation, the future must be approved. Tri Dharma of higher education related to Pengabdian Kepada Masyarakat (PKM), which refers to the responsibilities of teachers including transferring, transforming, and using knowledge from within the campus for the community. Based on this, Bunda Mulia University conducted PKM activities by raising the topic " Kompetensi di Dunia Realitas setelah Lulus SMA". The participation of the study participants was adjusted to the topic Tunas Indonesia School students. The method used in this PKM is an ice breaking session, sharing of material, role playing as a practical tool for participants as well as question and answer sessions so that two-way communication can be used. In summary, life goals, self-development, the importance of soft skills in achieving our goals, and success in the world of work. Each session is twenty minutes long. In the future, the activity of PKM is expected to be held again, of course with more diverse topics and bring benefits. Keywords: competence, graduated high school, PKM, life goals.
Pengaruh Kualitas Layanan dalam Menciptakan Kepuasan Publik di Kantor Pelayanan Publik, Jakarta Utara Janny Rowena; Fuji Rahayu Wilujeng; Glisina Dwinoor Rembulan
JIEMS (Journal of Industrial Engineering and Management Systems) Vol 13, No 1 (2020): Journal of Industrial Engineering and Management Systems
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jiems.v13i1.2083

Abstract

One indicator that shows the quality of government performance is the quality of public service offices. Public services in Indonesia have an important role in economic and political life. The magnitude of the role of the district office in providing services around population bureaucracy issues, especially in the province of DKI Jakarta, is still often getting complaints from the public. This study aims to assess the level of community satisfaction with the quality of district office services in the Jakarta province, specifically the North Jakarta municipality. This study uses multilinear regression and uses the T-test to find out the significant level of influence of independent variables on the dependent. The study used five exogenous variables (procedures, information, time, facilities, and infrastructure, and environmental comfort) and 1 endogenous variable (satisfaction). The results of this study are all exogenous variables that have a positive and significant effect on the satisfaction of Jakarta citizens, which means that urban district office services have a positive and significant effect on the satisfaction of Jakarta citizens when viewed from procedures, information, time, facilities, and infrastructure as well as environmental comfort. The provincial government of DKI Jakarta must maintain and improve existing service procedures, some attributes of information that are already very good, good values regarding the certainty of the time of completion of services, several aspects of facilities and infrastructure, and comfortable environmental conditions, both in the service office or in the service support facilities.
Perencanaan dan Pengendalian Persediaan Bahan Baku Benang dengan Lot Sizing Economic Order Quantity Christian Lois; Janny Rowena; Hendy Tannady
JIEMS (Journal of Industrial Engineering and Management Systems) Vol 10, No 2 (2017): Journal of Industrial Engineering and Management Systems (JIEMS)
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jiems.v10i2.765

Abstract

The object of this study is the inventory system of manufacturing companies with sock products in Tangerang, Banten. Types of socks produced are plain white socks, black socks, and small socks. This study aims to determine the description of the planning and control of raw material inventory and find out how much raw materials to be prepared as well as the total cost of production produced by applying the method of Material Requirement Planning from the production process. In its production activities, the company uses 4 main raw materials making white socks namely Polyester White yarn, Spandex, Nylon, and Rubber. In one day, production produces 3 dozen socks. The raw materials used are 1 cone yarn for 2.5 dozen. So to produce 3 dozen socks a day, it takes 1.2 cone threads. From the analysis, it is known that the booking fee is Rp.28000 per message and the storage fee is Rp.2000 per unit per year. Thus the value of economic needs or Economic Order Quantity generated is 157 units. Thus, for Polyester White yarn material (75%) requires 47.1 cones, Spandex yarn (15%) requires 9,42 cones, nylon yarn (5%) and rubber yarn (5%) equally require 3.14 cone. Set up fee Rp.156586 while the storage fee Rp.157000 so the total cost Rp.313586.Keywords: Socks, Material Requirement Planning, Economic Quantity
ANOMALI MONDAY EFFECT PADA BURSA EFEK INDONESIA PERIODE 2000 – 2011 Marselia Purnama; Janny Rowena
Jurnal Akuntansi Bisnis Vol 6, No 1 (2013): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.313 KB) | DOI: 10.30813/jab.v6i1.449

Abstract

Days in one week have an effect on behaviour in life. It is very interesting mentioned to be research where there are phenomenon that trading day also have an effect on to rate of return and risk of stock exchange investment. This study examines whether there is an abnormal return came from the Monday effect phenomenon in the Jakarta Stock Exchange, with the sample of daily Jakarta Stock Exchange return in the year of 2000 until 2011. The purpose of these research was to know the empirical impact of days of the Monday  effect to daily stock return. Analysis and data processing perform by SPSS 17.0. The analyse using multiple regression either simultaneously or partial. After the process of analysis and data processing done using statistical method, it can be conclued that the days of trading have significant influence on stock returns in the periode of its study, it may be said that the Monday effect occurs in the Indonesia Stock Exchange during the periode of this study.Key Words :  Anomaly, Monday Effect, Day Trading, Return