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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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The Influence of Budget Objective Characteristics and Decentralization Structure on the Performance of the Merangin Regency Youth and Sports Tourism Office
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 4
, No 2
(2025)
This research aims to determine the influence of budgetary goal characteristics and decentralization structure on the performance of the Regional Device Organization Disparpora of Merangin Regency. The sample in this study is the Health Company using the probability sampling technique, resulting in 35 trial samples and 50 respondents for the research sample. The analysis methods used in this research are classical assumption tests, multiple linear regression analysis, and hypothesis...
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Analisis SWOT Terhadap Strategi Pemasaran Ijarah Multijasa di BMT Mentari Bumi Panican, Purbalingga
Wawasan : Jurnal Ilmu Manajemen, 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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Peran Komunikasi Organisasi Dalam Meningkatkan Produktivitas Industri Alkohol Di Bekonang Sukoharjo : Studi Kasus Komunikasi Organisasi Kian Rejo
Media and Empowerment Communication Journal
Vol 4
, No 1
(2025)
Penelitian ini bertujuan untuk mendeskripsikan dan mengkaji peran komunikasi organisasi yang dapat meningkatkan efisiensi kerja di sektor alkohol di Bekonang, Sukoharjo. Industri alkohol di wilayah ini tidak hanya menjadi bagian dari identitas budaya lokal, tetapi juga memberikan kontribusi signifikan terhadap perekonomian masyarakat. Dalam menghadapi tantangan efisiensi produksi dan persaingan pasar, komunikasi organisasi menjadi elemen penting yang memengaruhi koordinasi kerja dan efektivitas...
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Implementation of Inclusive Education in Playgroups
Paudia
Vol 14
, No 2
(2025)
Inclusive education is a reform in the world of education that aims to improve quality, anti-discrimination, equalize or expand access to education and efforts to change the public's view of Children with Special Needs (ABK). This study aims to describe inclusive education services in Playgroups. The study focused on three Playgroups in Jatiuwung District. The research method used was qualitative descriptive and data collection techniques using observation, interviews and documentation. In the o...
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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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Optimalisasi Keuntungan Penjualan Produk UMKM ‘Batagor Bandung Tarakan’ Dengan Metode Simpleks dan POM-QM
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 2
(2025)
This study aims to optimize sales profit at the MSME Batagor Bandung Tarakan by applying the Simplex method in linear programming, supported by the POM-QM for Windows software. Profit optimization plays a crucial role in strategic decision-making, particularly in determining the optimal daily production quantities to enhance operational efficiency, maximize the use of raw materials, and meet market demand effectively. The Simplex method was chosen for its ability to solve linear optimization pro...
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The effect of drying time and maceration temperature on the anthocyanin content of telang flower extract (Clitoria ternatea L.): Pengaruh lama pengeringan dan suhu maserasi terhadap kadar antosianin ekstrak bunga telang (Clitoria ternatea L.)
Agrobioteknologi
Vol 2
, No 1
(2025)
Indonesia is rich in biodiversity, there are around 40,000 species of plants, and they have different uses,such as traditional medicine, can be made into handicrafts, used as decorations, used as natural dyes. Butterflypea flowers have the potential as a natural dye because the anthocyanins contained in their petals emit a bluecolor. The purpose of this study was to determine the anthocyanin content in butterfly pea flowers using themaceration extraction method which is commonly used to determin...
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Pelayanan Publik dalam Perspektif Administrasi: Prinsip Kategori Barang, dan Jenis Layanan
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 4
, No 2
(2025)
Public service is a reflection of the relationship between the state and its citizens, measured through the effectiveness, accessibility, and accountability of bureaucracy in fulfilling basic public rights. This article examines public services from an administrative perspective by focusing on the principles of goods categorization (public goods, private goods, club goods, and common goods) and the classification of service types (goods and services). The study adopts a qualitative literature re...
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