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PENGARUH PROFITABILITAS, PERUBAHAN PAJAK, PERTUMBUHAN PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP KEPUTUSAN PENDANAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Mis Widya Andelina, 11.05.52.0050; Nurhayati, Ida
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aimed to analyze the influence of profitability, tax changes, growth of the Companyand Company Size for Funding Decisionson Manufacturing Companies listed on the Indonesia Stock Exchange. The populationin this study are 100 companies listed in Indonesia Stock Exchange in 2010-2013. The sample selection is done by purposive sampling method. Mechanical testing of the data is by using multiple linear regression analysis.The results of analysis show that the variable profitability, tax changes and growth of the company significant positive effect on financing decisions, while the size of the company significant negative effect on funding decisionson Manufacturing Companies listed onthe Indonesia Stock Exchange.Keywords: Profitability, Tax Reform, Growth Company, Company Size and Funding Decisions
Pengaruh Personality Terhadap Keahlian dalam Penggunaan Komputer Dwi Agus Diartono; Ida Nurhayati
Dinamik Vol 8 No 1 (2003)
Publisher : Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dinamik.v8i1.511

Abstract

Kemaiuan teknologi informasi saat ini sangat cepat, dan berpengaruh pada semua aspek kehidupan haik aspek yang menguntungkan maupun aspek yang merugikan. Perubahan yang sangat cepat itu tentunya tidak berjalan dengan sendirinya, tetapi berkat niat dan keinginan untuk memanfaatksn adanya perubahan tersebut. Dalam penggunaan komputer seseorang selalu dipengaruhi oleh berbagai faktor yang mempengaruhi keahliannya, faktor tersebut diantaranya adalah personality yang meliputi kecemasan dan sikap dalam menggunakan komputer. Kecernasan dan sikap itu akan berpengaruh pada keahlian seseorang dalam penggunaan komputer. Kecemasan ini dipengaruhi oleh sejauh mana teknologi informasi membantu tugas kita sehari-hari. Sikap adalah pernyataan evaluatif baik yang menguntungkan atau yang tak menguntungkan mengenai objek orang atau peristiwa. Sikap mencerminkan bagairnarra seseorang merasakan sesuatu. Sikap tidak sama dengan nilai, tapi keduanya dapat dihubungkan. Kesuksesan suatu teknologi informasi berkaitan erat dengan keahlian dari pemakai. Kecemasan terhadap penggunaan komputer berkorelasi negatif terhadap keahlian dalam penggunaan komputer. Semakin cemas seseorang terhadap penggunaan komputer maka semakin kurang keahliannya. Hal ini merupakan kebalikan dengan sikap, apabila seseorang bersikap menerima penggunaan komputer, maka akan mempertinggi keahliannnya dalam menggunakan komputer. Dalam penelitian ini ternyata sikap tidak mempengaruhi keahlian, hal ini tidak konsisten dengan hasil penelitian yang telah banyak dilakukan diluar negeri, ketidak konsistenan ini kemungkinan dipengaruhi oleh faktor budaya, dimana orang Indonesia tidak suka berterus terang akan keahlian yang dimiliki.
PENGARUH KOMITMEN PROFESI TERHADAP TURNOVER INTENTIONS DENGAN KEPUASAN KERJA SEBAGAI VARIABEL PEMEDIASI (Studi pada Karyawan Kantor Konsultan Pajak Di Semarang) Rachmawati Rachmawati Meita Oktaviani; Ida Nurhayati
Jurnal Bisnis dan Ekonomi Vol 21 No 1 (2014): vol. 21 no. 1 EDISI MARET 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study aims to examine and analyze job satisfaction as a mediator variable between the relationship between theprofession's commitment to intentions turnover.The population used in this study are the employees who work at the Officeof Tax Consultants in Semarang. The sampling technique used was judgment sampling, the number of samples selectedstudies say as many as 54. Result of this research, professional commitment and job satisfaction partially no effect onturnover intentions. Profession's commitment in this study only had an influence on job satisfaction. The conclusion of thisstudy job satisfaction variable cann’t be mediator variable between the profession's commitment to turnover intentions.Keywords: Profession's Commitment, Job Satisfaction, Turnover Intentions
KNOWLEDGE SHARING LINTAS KEILMUAN MELALUI WEB-BASED SEMINAR DI MASA WORK FROM HOME Zaenal Abidin Eko Putro; Ida Nurhayati; Iis Maria; Anis Rosyidah; Iwan Susanto; Novi Purnama Sari
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 3 No 4 (2020): APTEKMAS Volume 3 Nomor 4 2020
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.96 KB) | DOI: 10.36257/apts.v3i4.2957

Abstract

Implementing protocols in responding pandemic covid19, that are distance learning and work from home, causes an unexpected thing toward academic atmosphere in higher education. Learning process that previously done by face to face interaction is suddenly replaced by online learning. Some difficulties are not merely affected campus’ academia, but also public intellectuals who gather in an association including Indonesia’ Centre of Asian Studies (CENAS). Aside of learning, face to face discussion among lecturers as well as public intellectuals to share some new information about research result could not also be hled. In this sense, there has been a concerned issue about decreasing the spirit of knowledge and information sharing among intellectuals.  To respond the anxiety, UP2M as a research centre of the Politeknik Negeri Jakarta in collaboration with its partner, Indonesia’ Centre of Asian Studies (CENAS), hosts an online seminar or widely known as web-based seminar (webinar). All the distinguish speakers are from the Politeknik Negeri Jakarta who have been known for their eagerness in doing research. As a result, arranging this webinar has meant that readiness of all civitas academia to suit themselves with the situation of online learning that is unavoidable during the current pandemic covid-19.
Biological Assets Disclosure dan Faktor Faktor yang Mempengaruhi (Studi Pada Perusahaan Agrikultur yang Terdaftar Di BEI Periode 2017-2019) Zulaika Putri Rokhimah; Ida Nurhayati
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 1 (2021): VOL 4 NO 1 MEI 2021
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v4i1.2661

Abstract

Companies engaged in agriculture have different assets compared to companies in other sectors and are only owned by companies in agriculture, namely biological assets. As a result of these unique and different biological asset characteristics, companies engaged in agriculture have the possibility to present information more biased when compared to companies engaged in other fields, especially in the measurement, presentation and disclosure of their fixed assets in the form of biological assets (Ridwan, 2011). This is not the optimal disclosure of biological assets in companies in the field of agriculture which is used as a writer to encourage re-examination of the problem of disclosure of biological assets.The samples are agricultural sector companies listed in Indonesia Stock Exchange (IDX) based on certain criteria, namely: Available complete financial statements that are published during the study period; and Companies that are consistently on the list of the Indonesia Stock Exchange and are not leaving and entering during the 2017-2019 period. The results reveals that KAP type variables affect Biological Asset Disclosure. While the intensity of biological assets, company size and profitability has not been proven to affect Biological Asset Disclosure.
Pelatihan Pembukuan Sederhana Dan Pemasaran Produk UMKM Melalui Media Sosial (Aplikasi Tiktok) Di Kelurahan Babakan Pasar Bogor ida Nurhayati; Rahmanita Vidyasari; Tetty Rimenda; Elly Mirati
Jurnal Ilmiah Madiya (Masyarakat Mandiri Berkarya) Vol. 2 No. 2 (2021): Edisi November 2021
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (636.974 KB)

Abstract

Pelaksanaan pengabdian masyarakat ini dilaksanakan di Desa Mural Pulo Geulis, Desa Babakan Pasar, Kecamatan Bogor Tengah, Kota Bogor. Bentuk kegiatan yang dilakukan adalah pelatihan mencatat sederhana dan pelatihan pemasaran melalui media sosial dengan aplikasi TikTok. Hal ini dikarenakan masih banyak pelaku usaha yang tidak melakukan pencatatan keuangan seperti pemasukan dan pengeluaran. Sehingga tidak jarang banyak pelaku usaha yang bangkrut, karena ketidaksesuaian antara pengeluaran dengan pemasukan. Selain itu, sejak merebaknya wabah virus corona, tak jarang banyak bisnis yang gulung tikar. Oleh karena itu, para pelaku usaha khususnya UMKM harus berpikir keras dengan menyesuaikan kondisi yang ada terutama dalam menentukan strategi pemasaran. Adanya kegiatan tersebut dapat meningkatkan penjualan dan pengetahuan masyarakat khususnya pelaku usaha UMKM mengenai pentingnya pembukuan sederhana dan pengetahuan pemasaran online melalui media sosial. Hal ini dimaksudkan untuk meningkatkan penjualan meski di tengah pandemi. Covid 19 yang sampai saat ini belum berakhir. The implementation of community service was held in the Pulo Geulis Mural Village, Babakan Pasar Village, Central Bogor District, Bogor City. The forms of activities carried out are simple note-taking training and marketing training through social media with the TikTok application. This is because there are still many business actors who do not keep financial records such as income and expenses. So it is not uncommon for many business actors to go bankrupt, because of the incompatibility of expenditure with the income. In addition, since the spread of the corona virus outbreak, it is not uncommon for many businesses to go out of business. Therefore, business actors, especially MSMEs, must think hard by adjusting existing conditions, especially in determining marketing strategies. The existence of these activities can increase sales and public knowledge, especially MSME business actors regarding the importance of simple bookkeeping and knowledge of online marketing through social media. This is intended to increase sales even in the midst of a pandemic. Covid 19 which until now has not ended.
RASIO KEUANGAN DAN PERINGKAT OBLIGASI IDA NURHAYATI
Solusi Vol 11, No 3 (2012)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v11i3.2018

Abstract

Penelitian ini bertujuan untuk menganalisis apakah rasio keuangan mampu memprediksi peringkat obligasi perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia Variabel independen dalam penelitian meliputi: rasio leverage. rasio solvabilitas, rasio profitabilitas, rasio likuiditas, dan rasio produktifitas, sedangkan variabel dependennya adalah peringka obligasi.Poputasi penelitian ini adalah seluruh perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia selama tahun pengamatan yaitu tahun 2009 sampai 2011 dan obligasi yang diterbitkannya diberikan pea illgkat oleh PT Pefindo. Metooe saJrJmg ytl.ng digunakan adaiah rnetode sampling bersas3ran yang mensya.ratkan bahwa perusabaan yang dijadikan sampel memiliki dala yang leogkap. Jumiah sampel dalam penelltian sebanyak 40 perusahaan dan dalarn ~ngujian bipotesisnya menggun2kan aLlt analisis regresi logistik.Berdasarkan basil pengujian hipotesis hanya variabel rasio lewrage. Rasio likuiditas. dan rasio solvabilitas terbukti mampu memprediksi peringkat obliges, sedangkan rasio profitabilitas dan rasio produktifitas terbukti tidak mampu memprediksi peringkat obtigasi.
PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Sekar Arum Mitha Saraswati; Ida Nurhayati
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 1 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i1.648

Abstract

This study was conducted to determine the effect of liquidity, leverage, profitability, and activity on profit growth. Also to determine whether fiem size can strengthen the relationship between liquidity, leverage, profitability, and activity on profit growth. The type of data used in this study is secondry data, which was obtained from the annual financial reports of manufacturing company during 2017-2020. The data analysis techniques used in this research were Descriptive Statistical, Normality Test, Classical Assumption Testing, Multiple Linear Analysis Test, F Test, Coefficient of Determination Test, Hypothesis Testing, and Moderated Regression Analysis (MRA). The result of this study indicate that liquidity and leveragehave no significance effect on profit growth, but profitability and activity indicate a positive and significant on profit growth. Meanwhile, firm size only strengthens the effect of liquidity on profit growth.
Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Untuk Berkarir Di Bank Syariah (Studi Pada Mahasiswa Pasca Magang Program Studi Perbankan Syariah Di Kota Semarang) Nurhayati Al Ismiarif; Siti Hasanah; Ida Nurhayati
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 1 No. 3 (2023): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v1i3.350

Abstract

This study aims to analyze the significant effect of the work environment, job market considerations, internship experience, motivation, and financial rewards on student interest in pursuing a career in Islamic banking among post-internship students of the Islamic Banking study program in Semarang City, either simultaneously or partially.The population in this study were post-internship students of the Islamic banking study program in the city of Semarang. The sampling technique used was Accidental Sampling, which is a sampling technique based on chance, that is, anyone who coincidentally meets a researcher can be used as a sample.The data used in this study are primary data obtained through questionnaires. The data analysis model uses multiple linear regression analysis models. While the data analysis technique uses the F-statistical test, the coefficient of determination (R2), and the t-statistical test which is processed using the SPSS 25 program.The results of hypothesis testing and discussion show that the work environment, job market considerations, internship experience, motivation, and financial rewards simultaneously have a significant effect on student interest in pursuing a career in Islamic Banks in post-internship students of the Islamic Banking study program in Semarang City. Partially, work environment and motivation have a positive and significant effect. Meanwhile, consideration of the job market, internship experience, and financial rewards have a positive and insignificant effect on students' interest in a career in Islamic Banks for post-internship students of the Islamic Banking study program in Semarang City.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2017 - 2020 Wahyu Indriani; Ida Nurhayati
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 15 No 2 (2022): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v15i2.850

Abstract

This study aims to find empirical evidence about the factors that affect the timeliness of the submission of financial statements. The factors tested in this study are company size, profitability, audit opinion, leverage, liquidity, company age. This study uses a quantitative method. The purpose of sampling was chosen as the sampling technique. The financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2020 are the population in this study. This study consisted of 536 populations and through the specified criteria, 501 companies were selected as samples. From the data that has been collected then tested using logistic regression at a significant level of 5 percent. The results of this study indicate that profitability and company age significantly affect the timeliness of submitting company financial statements, while company size, audit opinion, leverage and liquidity do not significantly affect the timeliness of submitting financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2020.