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PENGARUH NET WORKING CAPITAL, CASH FLOW DAN PROFITABILITAS TERHADAP CASH HOLDING DENGAN FIRMSIZE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE PERIODE 2019-2023
Dinamika Akuntansi Keuangan dan Perbankan
Vol 14
, No 1
(2025)
Dengan Firmsize sebagai variabel moderasi, penelitian ini menguji hubungan Net Working Capital, Cash Flow dan Profitabilitas terhadap Cash Holding pada Perusahaan sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Purposive Sampling dijadikan sebagai metode pengambilan sampel dan menghasilkan 90 data sampel. Berdasarkan output pengujian statistik ditemukan bahwa Net Working Capital dan Profitabilitas secara signifikan mempengaruhi Cash Holding. Namun tidak...
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PENGARUH OPINI AUDIT, UKURAN KAP, DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITHCING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN BUMN PERIODE 2019-2023
Dinamika Akuntansi Keuangan dan Perbankan
Vol 14
, No 1
(2025)
Penelitian ini bertujuan untuk menganalisis pengaruh dari Opini Audit, Ukuran KAP, dan Pergantian manajemen terhadap Auditor Switching dengan variabel Financial Distres sebagai variabel moderasi pada Perusahaan BUMN Periode 2019-2023. Pengambilan sampel merupakan metode Purposive Sampling berjumlah 55 data. Hasil penelitian menunjukan Opini Audit berpengaruh signifikan terhadap Auditor switching. Menunjukan Ukuran KAP terhadap Auditor switching. Pergantian Manajemen signifikan terhadap Auditor s...
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PENGARUH ARUS KAS OPERASI, ARUS KAS INVESTASI, DAN LABA AKUNTANSI TERHADAP RETURN SAHAM DI BEI (STUDI KASUS: PERUSAHAAN PERTAMBANGAN PERIODE 2018 – 2023)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 14
, No 1
(2025)
Background : The capital market plays an important role in the Indonesian economy as an investment vehicle for investors and a source of funding for companies. This study aims to analyze the effect of operating cash flow, investment cash flow, and accounting profit on stock returns in mining subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2023 period. This finding indicates that financial information, especially operating cash flow and accounting...
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Analisis SWOT Terhadap Strategi Pemasaran Ijarah Multijasa di BMT Mentari Bumi Panican, Purbalingga
Wawasan : Jurnal Ilmu Manajemenx, Ekonomi dan Kewirausahan
Vol 3
, No 3
(2025)
This study aims to analyze the marketing strategy of the Multi-Service Ijarah product at BMT Mentari Bumi Panican, Purbalingga, using a SWOT analysis approach. The Multi-Service Ijarah is a service-based financing product used for non-asset needs such as education, healthcare, and other urgent expenses. Despite its great potential, the utilization rate remains low, accounting for only 19% of the total financing distributed. This research applies both descriptive quantitative and qualitative meth...
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Penerapan Business Model Canvas dalam Meningkatkan Daya Saing Produk PT Jamkrindo Syariah Purwokerto
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 2
(2025)
This study aims to analyze the implementation of the Business Model Canvas (BMC) at the Purwokerto branch of PT Jamkrindo Syariah in addressing competitiveness within the Islamic finance sector. The BMC is a strategic framework consisting of nine building blocks: customer segments, value propositions, channels, customer relationships, revenue streams, key resources, key activities, key partnerships, and cost structure. This research employs a qualitative approach with descriptive analysis, utili...
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Analysis of kombucha antioxidant activity with variations in percentage of pomegranate extract (Punica granatum) and fermentation time: Analisis aktivitas antioksidan kombucha dengan variasi persentase sari delima (Punica granatum) dan lama fermentasi
Agrobioteknologi
Vol 2
, No 1
(2025)
Kombucha is one of the processed products of fermented sugar and tea with a starter mixture ofkombucha culture called SCOBY (Symbiotic Cultures of Bacteria and Yeast). Kombuchafermentation is carried out using yeast and bacteria microorganisms. Pomegranate or often calledpomegranate is a fruit that has quite high antioxidants. The purpose of this study was to determinethe characteristics of pomegranate juice kombucha with variations in concentration andfermentation time which have high antioxida...
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Pengaruh Green Accounting dan Biaya Lingkungan terhadap Profitabilitas pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Tahun 2020–2023
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 1
(2025)
This research aims to analyze the impact of green accounting and environmental costs on the profitability of mining companies listed on the Indonesia Stock Exchange (BEI) during the period from 2020 to 2023. A quantitative descriptive method with an associative quantitative approach was employed, relying on secondary data obtained from the companies' annual reports available on the official BEI website. The study sample consisted of 11 companies, and data analysis was conducted using IBM SPSS ve...
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Characteristics of putu ayu a combination of wheat flour and soybeans flour (Glycine max) with the addition of katuk leaves (Sauropus androgynus (L) Merr.) : Karakteristik putu ayu kombinasi tepung terigu dan tepung kedelai (Glycine max) dengan penambahan daun katuk (Sauropus androgynus (L) Merr.)
Agrobioteknologi
Vol 2
, No 1
(2025)
Putu ayu was traditional Indonesian caked with a soft texture that was a sweet and dominant colour of green. Wheat flour in Indonesian was grew used, so local materials need to be developed to reduce their dependence on wheat flour. This studied aimed to determined of soy flour and extract of katuk leaves which had high antioxidant and preferred consumer. This studied used was two factor Completetly Randomized Design (CRD) with ratio wheat flour and soybeans flour (90:10), (80:20) and (70:30) an...
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Chemical characteristics of flakes from arrowroot starch (Maranta arundinacea L.) and soybean flour (Glycine max L.) with variation of ginger extract (Zingiber officinale) : Karakteristik kimia flakes pati garut (Maranta arundinacea L.) dan tepung kedelai (Glycine max L.) dengan variasi penambahan ekstrak jahe emprit (Zingiber officinale)
Agrobioteknologi
Vol 2
, No 1
(2025)
Flakes are flat shaped ready-to-eat food and usually served by adding milk for the breakfast menu as alternatif besides rice. Flakes usually made from high-carbohydrate foods such as corn, rice and wheat. In This study, the flakes used arrowroot starch, soybean flour and emprit ginger extract. The purpose of this study was to determine the formulation of arrowroot starch and soybean flour with the addition of ginger extract. Arrowroot and the soybean flour were source of protein and fiber. Flake...
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Pengaruh Dukungan Organisasi dan Lingkungan Kerja Terhadap Adaptasi pada Kecamatan Tembalang Kota Semarang
Transformasi: Journal of Economics and Business Management
Vol 4
, No 1
(2025)
This study aims to analyze the influence of organizational support and work environment on employee adaptation at the Tembalang District Office, Semarang City. Employee adaptation is a crucial factor in achieving work effectiveness in the government sector, especially in facing organizational dynamics and policy changes. The research sample consisted of 93 district employees selected using a census method. Data was collected through a questionnaire using a Likert scale (1–5) and analyzed using m...
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