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PENGARUH KEBIJAKAN DIVIDEN, PROFITABILITAS, STRUKTUR AKTIVA, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014-2018)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 10
, No 1
(2021)
Corporate financial management is one of the most important activity in keeping the sustainability of the corporate. Corporate prefers using internal financial sources, retained earnings, rather than external financial sources. However, if the internal financial sources cannot meet operating cost, then an alternative option of external financial sources is debt, and the last alternative is issuing new shares. This research aims to examine and analyze the effect of dividend policy, profitab...
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EFEKTIVITAS LAYANAN BIMBINGAN KONSELING MENGUNAKAN TEKNIK SELF-MANAGEMENT MENINGKATKAN MOTIVASI BELAJAR DI MASA PANDEMI COVID-19: LITERATUR REVIEW
MEDI KONS
Vol 7
, No 1
(2021)
Motivasi merupakan dorongan, keinginan, dan hasrat yang membuat individu melakukan kegiatan, salah satunya adalah motivasi belajar. Apabila motivasi tersebut memiliki keinginan yang kuat maka ketekunan dalam belajarnya akan semakin meningkat, namun apabila semakin lemah maka ketekunan dalam belajarnya akan menurun. Pemberian motivasi belajar sendiri memiliki prisnsip dan konsep yaitu mengutamakan suasana yang menyenangkan dalam belajar. Proses dan konsep yang menyenangkan akan membantu peserta d...
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RENTABILITAS EKONOMI DITINJAU DARI ASPEK PERPUTARAN KAS DAN PERPUTARAN PIUTANG (STUDI KASUS PADA KOPERASI KREDIT TUKE LER HEWOKLOANG, MAUMERE)
Viktor Eko Transilvanus
; rangga, yoseph darius purnama
; Antonius Philipus Kurniawan Gheta
; Cicilia Ayu Wulandari Nuwa
; rangga, yoseph darius purnama
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 14
, No 1
(2021)
ABSTRACT
This study is aims to determine the effect of the level of (1) cash turnover against economic rentability, (2) the accounts receivable turnover against economic rentability, (3) cash turnover and accounts receivable turnover for economic rentability. Subjects in this study is a credit cooperative Tuke Ler Hewokloang and its object is cash turnover, accounts receivable turnover and economical rentability. The type of date...
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ANALISIS SUMBER DAN PENGGUNAAN KAS DAN DAMPAKNYA TERHADAP LIKUIDITAS PADA PERUSAHAAN UMUM BULOG KANTOR CABANG MAUMERE PERIODE 2017-2019
Cicilia Ayu Wulandari Nuwa
; rangga, yoseph darius purnama
; Imanuel Wellem
; Kasilda Yuni Saputry
; rangga, yoseph darius purnama
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 14
, No 1
(2021)
The purposes of this research were to analyze the sources of cash, to analyze the application of cash, to analyze the liquidity level, and to analyze the effect of source and application of cash on liquidity at the National Logistical Supply Agency of Maumere Branch Office. The results of analysis showed that in the period of 2017-2018, the sources of cash weretaken from the decrease of accounts receivable, inventory of indirect material, the increase of accumulation depreciation of building and...
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1 Sitasi
Pengaruh Fee Audit Abnormal Terhadap Pemberian Opini Going Concern Dengan Kualitas Audit Sebagai Variabel Mediasi
Penelitian ini bertujuan untuk menguji pengaruh fee audit abnormal terhadap pemberian opini goingconcern yang dimediasi oleh kualitas audit. Sampel terdiri atas 36 perusahaan yang terdaftar di BEIdari tahun 2015 sampai 2019. Teknik analisis data menggunakan SEM berbasis PLS. Hasil pengujianpengaruh tidak langsung menunjukkan bahwa fee audit abnormal berpengaruh negatif terhadapkualitas audit serta kualitas audit berpengaruh negatif terhadap pemberian opini going concern. Hasilpenelitian ini juga...
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Literasi Mahasiswa Mengenai Start up Business (Studi Kasus Di Universitas Nasional Karangturi Semarang)
internet supported technological progress impacts economic growth. Various business innovations are facilitated by the technology, among them is start up business which has become a trending topic in the society. This research aims to figure out literacy level on start up business. The findings identify 76% university students have Well Literate start up business literacy level. The research applies qualitative approach with observation technique by interviewing the students as respondents.
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIFITAS TERMINAL TIPE C
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 14
, No 1
(2021)
Transportation includes several things in relation to moving from one place to another such as road infrastructure, modes of transportation, to the management of its management. The existence of the terminal cannot be separated from the transportation component, especially the public transportation system. The existence of terminals is often accused of being the cause of congestion, this is due to incomplete planning for land use patterns, road network patterns, population distribution patterns,...
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PENGARUH PERENCANAAN ANGGARAN, KOMPETENSI SUMBER DAYA MANUSIA, PELAKSANAAN ANGGARAN DAN PEGAWASAN TERHADAP PENYERAPAN ANGGARAN MELALUI KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 16
, No 1
(2021)
This study conducts budget planning planning, budget competence and oversight of budget absorption through the moderating variable organization in the Jayapura district government. Examiners were carried out on a sample of 89 respondents. The sample method used was purposive sampling. Data is done by direct survey. Hypothesis testing is tested empirically using moderated regression. The results showed that budget planning had no effect on the regency budget of jayapura, human resource competence...
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GOOD CORPORATE GOVERNANCE TERHADAP SUSTAINABILITY REPORTING
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 16
, No 1
(2021)
This study aims to examine the effect of the board of directors and audit committee on sustainability reporting. This research was conducted using a quantitative approach. The population of this research is companies that issue sustainability reporting which are listed on the Indonesia Stock Exchange during 2014-2017. The sample of this research is 80 taken by purposive sample method. Based on the results of multiple regression analysis for the board of directors and audit committee, it was obta...
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PENATALAKSANAAN DIETARY APPROACHES TO STOP HYPERTENSION (DASH), HIDROTERAPI, DAN SENAM HIPERTENSI DI SAAT PANDEMI COVID-19
Dwi Mulianda
; Endro Haksara
; Arum Kusuma Andini
; Lulu Swastika
; Martiyastuti Gandarini
; Muhammad Riqza Maulana
; Sugiono
Jurnal Pengabdian Kepada Masyarakat Sisthana
Vol 3
, No 1
(2021)
Kasus yang terkonfirmasi positif COVID-19, sebanyak 1.488 pasien tercatat memiliki penyakit penyerta dan presentase terbanyak diantaranya adalah penyakit hipertensi sebesar 50,5%. Pandemi COVID-19 dapat dijadikan sebagai momentum untuk membudayakan gaya hidup sehat pada hipertensi melalui pendekatan penatalaksanaan Dietary Approaches to Stop Hypertension (DASH), Hidroterapi, dan Senam Hipertensi. Kegiatan ini bertujuan agar lansia dengan hipertensi di wilayah Jawa Tengah dapat memaha...
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