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Pengaruh Keterampilan Keuangan Terhadap Inklusi Keuangan Pada Usaha Mikro Kecil Dan Menengah (Umkm) Di Kecamatan Kebonagung Kabupaten Demak Dengan Layanan Fintech Sebagai Variabel Intervening
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 28
, No 2
(2023)
Dunia usaha atau usaha mikro, kecil dan menengah serta kemajuan zaman dan kemudahan teknologi dapat mempengaruhi mereka dalam memperlakukan dana (uang) yang dimilikinya, baik untuk penyimpanan maupun untuk transaksi. Kenyamanan dan inovasi di bidang keuangan mengikuti perkembangan zaman dengan tuntutan kemudahan dan kepraktisan. Beberapa UMKM di Kebonagung Demak telah memanfaatkan financial technology (fintech) ini untuk mempermudah bisnis. Hasil survei menunjukkan bahwa tingkat inklusi keuangan...
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PENGARUH TINGKAT KESULITAN KEUANGAN, MEKANISME GOOD CORPORATE GOVERNANCE, DAN KUALITAS KANTOR AKUNTAN PUBLIK TERHADAP KONSERVATISME AKUNTANSI: Studi Kasus Pada Perusahaan Properti dan Real Estate tahun 2009 – 2011
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 6
, No 2
(2018)
This study aims to examine the effect of the level of financial distress,corporate governance mechanisms and the quality of public accounting firmsto accounting conservatism. Accounting conservatism is the dependentvariable in this study is measured by the size of the accrual. Independentvariables measured include levels of financial distress, managerialownership,institutional ownership, the proportion of independent board,board size, audit committees, the number of partners who have permissiona...
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA STUDI EMPIRIS DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2008-2012
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 5
, No 2
(2018)
This study aims to examine variable-variable firm size, profitability,financial leverage, managerial ownership and devident payout ratio to findcompanies that perform income smoothing practices and that not doingincome smoothing practices listed in the Indonesia Stock Exchange (IDX) ofthe year 2008-2012. This study uses a quantitative approach, where the dataused for the study are the financial statements of the years 2008-2012. Thesamples are 265 companies for 5 years in companies listed on the...
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PENGARUH LDR DAN BOPO TERHADAP PERUBAHAN LABA PADA PERBANKAN DENGAN NIM SEBAGAI VARIABEL MODERATING
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 6
, No 1
(2018)
This study aims to determine whether the independent variables thatOperating Expenses to Operating Income and Loan to Deposit Ratio, andNet Interest Margin as a moderating variable jointly significantly affectearnings changes. As well as to determine which variable partial effect onearnings in the banking changes listed in Indonesian Banking Directory.Based on the above objectives, the study was conducted using purposivesampling method, meaning that the sample in this study were selected basedon...
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PENGARUH RETURN ON EQUITY DAN TOTAL ASET TERHADAP PRICE BOOK VALUE PADA PERUSAHAAN PERTAMBANGAN DENGAN DEBT TO EQUITY RATIO SEBAGAI VARIABEL INTERVENING
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 8
, No 1
(2017)
The purpose of this study is to develop structural models of factorsthat affect the value of the company. Company value is influenced by theprofitability and size of the company directly or in the intervening capitalstructure. The selected research object is in mining company at IndonesiaStock Exchange in period 2010 to 2015.The sample size required for thisstudy was initially as many as 42 companies. After screening there are 29companies that can be used or 174 observations with sampling techni...
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ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 7
, No 2
(2016)
The problem of this research is gap between some research variables thatwill be used. In this study the variables selected for additional variables is thevariable finance deposit ratio (FDR) which still occurs gap between researchersone with other researchers.The data to be used in the sample is obtained from thewebsite of Bank Indonesia as well as the bank's official website. The sample of thisresearch is taken by purposive sampling that is the method where the sampleselection on the characteri...
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PENGARUH RETURN ON INVESTMENT, DEBT TO EQUITY RATIO, ECONOMIC VALUE ADDED, INFLASI TERHADAP RETURN SAHAM PADA TAHUN 2008-2012
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 7
, No 1
(2016)
This study aimed to analyze the influence of Return On Investment,Debt To Equity Ratio, Economic Value Added, and Inflation on StockReturns. This study was made as there are differences between the results ofresearch with each other and so can be used to predict fluctuations stockreturns.Sample of this research is 135 others company in IDX with methodpurposive sampling.This study uses multiple linear regression statistic to testthe hypothesis. The variable used in this study Return On Investment...
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PENGARUH NET INTEREST MARGIN (NIM) TERHADAP PERUBAHAN LABA PADA BPD DI INDONESIA DENGAN NON PERFORMING LOAN (NPL) SEBAGAI VARIABEL MODERATING
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 5
, No 1
(2014)
Bank has a role in economic development as a mediation betweenthe parties requires that the excess funds to fund or otherwise. As bothparties are intermediaries profit into the banking purposes. Earningschanges of concern to determine future business prospects of the regionaldevelopment banks. This study aimed to analyze the influence of the NetInterest Margin (NIM) to changes in earnings with Non-PerformingLoan (NPL) as a moderating variable.The study was conducted atRegional Development Bank i...
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PENETAPAN KONTRAK HARGA UNTUK PENINGKATAN KERJA SAMA ANTARA PETERNAK DAN PEDAGANG (PENGEPUL) JANGKRIK DI KECAMATAN KEBONAGUNG KABUPATEN DEMAK
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 4
, No 2
(2013)
Cricket animals are animals that have high economic value,which is used for animal feed (birds and ornamental fish). This makessome people or community groups cultivate these crickets. The object ofthis research is the cricket farmers in Kecamatan Kebonagung DemakRegency. This breeder is divided into two groups, the farmers whocooperate with the collectors and who do not cooperate. For farmers whodo not cooperate with financial collectors and information better thanthose who work together. The f...
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ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI RETURN SAHAM: Kasus pada Perusahaan Manufaktur yang Go Public di BEI periode tahun 2005 - 2009
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 3
, No 1
(2012)
Problems in the study of some previous studies showed inconsistent results, thisresearch was conducted to re-examine the influence of fundamental factors consistingof return on assets (ROA), debt to equity ratio (DER), earnings per share (EPS), andprice to book value (PBV) together and partial effect on Stock Return manufacturingcompanies in Indonesia Stock Exchange in 2005-2009.The sample size used in this study was of 114 manufacturing companies went public onthe Stock Exchange with the determ...
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