Jurnal Mahasiswa Entrepreneurship (JME)最新文献_第6页

PENGARUH STRUKTUR MODAL DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BEI PERIODE 2019-2021 DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL INTERVENING 资本结构和财务表现对该公司价值的影响影响了该公司在2018 -2021年上市的纺织和服装公司的价值，这些企业是经营者的可变变量

Jurnal Mahasiswa Entrepreneurship (JME) Pub Date : 2023-07-14 DOI: 10.36841/jme.v2i3.3121

Kamilatul Hasanah, Edy Kusnadi Hamdun, Dwi Perwitasari Wiryaningtyas

{"title":"PENGARUH STRUKTUR MODAL DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BEI PERIODE 2019-2021 DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL INTERVENING","authors":"Kamilatul Hasanah, Edy Kusnadi Hamdun, Dwi Perwitasari Wiryaningtyas","doi":"10.36841/jme.v2i3.3121","DOIUrl":"https://doi.org/10.36841/jme.v2i3.3121","url":null,"abstract":"The purpose of this study is to find out the effect of capital structure and financial performance on firm value in textile and garment companies listed on Indonesia Stock Exchange (IDX)for 2019-2021 period with financial distress as an intervening variable. The population in this study is all textile and garment companieslisted on Indonesia Stock Exchange (IDX), involving 22 companies in 2019-2021 period. The sampling technique in this study uses purposive sampling by selecting 10 samples of data analysis. Data analysis and hypothesis testing in this study use Smart PLS 3.0 application.The results of this study show that capital structure has no significant effect on financial distress, while financial performance has a significant negative effect on financial distress. Capital structure, financial performance and financial distress do not have a significant effect on firm value. Capital structure and financial performance do not have a significant effect on firm value through financial distress.","PeriodicalId":185887,"journal":{"name":"Jurnal Mahasiswa Entrepreneurship (JME)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117351520","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

STRUKTUR MODAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG BERGABUNG DALAM INDEKS LQ-45 DENGAN RETURN SAHAM SEBAGAI VARIABEL INTERVENING PERIODE 2018-2021 资本结构和股息政策的公司价值与LQ-45索引合并，股票回报率为变量打断期为2010 -2021年

Jurnal Mahasiswa Entrepreneurship (JME) Pub Date : 2023-07-13 DOI: 10.36841/jme.v2i3.3117

Silvi Meilinda, Ika Wahyuni, Triska Dewi Pramitasari

{"title":"STRUKTUR MODAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG BERGABUNG DALAM INDEKS LQ-45 DENGAN RETURN SAHAM SEBAGAI VARIABEL INTERVENING PERIODE 2018-2021","authors":"Silvi Meilinda, Ika Wahyuni, Triska Dewi Pramitasari","doi":"10.36841/jme.v2i3.3117","DOIUrl":"https://doi.org/10.36841/jme.v2i3.3117","url":null,"abstract":"The purpose of this study is to determine the effect of capital structure and dividend policy on company value through stock returns as an intervening variable in companies listed on the LQ-45 Index for the 2018-2021 periods. The populations in this study are all companies listed in the LQ-45 Index totaling 45 companies. The sampling technique in this study used purposive sampling so that 9 samples were obtained. Data analysis and hypothesis testing in this study using the Structural-Partial Least Square (SEM-PLS) method. \u0000The results of the hypothesis test for direct and indirect effects using the Smart PLS 3.0 application, the direct effect hypothesis test shows that capital structure and dividend policy have a negative but not significant effect on stock returns, capital structure has a negative but not significant effect on company value, dividend policy has a positive effect but not significant to company value, stock return has a positive and significant effect on company value. The results of the indirect effect test show that capital structure has a negative but not significant effect on firm value through stock returns. Dividend policy has a negative but not significant effect on company value through stock returns.","PeriodicalId":185887,"journal":{"name":"Jurnal Mahasiswa Entrepreneurship (JME)","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132913508","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

KOMPETENSI GURU DAN DISIPLIN KERJA DALAM MEMPENGARUHI KINERJA GURU PADA MA IBRAHIMY WALI SONGO SITUBONDO DENGAN MEDIASI VARIABEL MOTIVASI KERJA 教师能力和工作纪律影响教师在MA IBRAHIMY WALI SONGO SITUBONDO的表现与工作激励变量的调解

Jurnal Mahasiswa Entrepreneurship (JME) Pub Date : 2023-07-13 DOI: 10.36841/jme.v2i2.3114

Fathorrasi Fathorrasi, M. Arief, Lusiana Tulhusnah

{"title":"KOMPETENSI GURU DAN DISIPLIN KERJA DALAM MEMPENGARUHI KINERJA GURU PADA MA IBRAHIMY WALI SONGO SITUBONDO DENGAN MEDIASI VARIABEL MOTIVASI KERJA","authors":"Fathorrasi Fathorrasi, M. Arief, Lusiana Tulhusnah","doi":"10.36841/jme.v2i2.3114","DOIUrl":"https://doi.org/10.36841/jme.v2i2.3114","url":null,"abstract":"Educational institutions are one of the most important elements for the progress of the nation's civilization, for that Madrasah Aliyah (MA) has an important role to be able to produce superior Indonesian human resources, Madrasah Aliyah graduates must become competitive and superior human resources. The purpose of this study was to analyze and test teacher competence and work discipline in influencing teacher performance at MA Ibrahimy Wali Songo Situbondo with mediation of work motivation variables. The population in this study was MA Ibrahimy Wali Songo Situbondo teachers. The sampling technique was determined by quota sampling. Data analysis and hypothesis testing in this study used the Structural Equation Model - Partial Least Square (PLS-SEM). \u0000The results of direct influence hypothesis testing using the smart PLS 3.0 application, show that teacher competence has a significant effect on work motivation, work discipline has no significant effect on work motivation, teacher competence has a significant effect on teacher performance, work discipline has no significant effect on teacher performance, work motivation has a significant effect on teacher performance. The results of the indirect effect hypothesis test show that the variable teacher competence on teacher performance with work motivation has a significant positive effect, work discipline on teacher performance with work motivation has a negative but insignificant effect.","PeriodicalId":185887,"journal":{"name":"Jurnal Mahasiswa Entrepreneurship (JME)","volume":"98 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128004423","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

REPUTASI AUDITOR SEBAGAI PEMODERASI PENGARUH FINANCIAL DISTRESS DAN AUDIT FEE PADA AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) 审计人员作为金融压力压力模型和交换审计师的声誉(2016 -2021年印尼证券交易所注册制造公司的实证研究)

Jurnal Mahasiswa Entrepreneurship (JME) Pub Date : 2023-07-13 DOI: 10.36841/jme.v2i2.3116

Y. Lestari, Arik Susbiyani, Rendy Mirwan Aspirandi

{"title":"REPUTASI AUDITOR SEBAGAI PEMODERASI PENGARUH FINANCIAL DISTRESS DAN AUDIT FEE PADA AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021)","authors":"Y. Lestari, Arik Susbiyani, Rendy Mirwan Aspirandi","doi":"10.36841/jme.v2i2.3116","DOIUrl":"https://doi.org/10.36841/jme.v2i2.3116","url":null,"abstract":"Penelitian ini bertujuan untuk menguji reputasi auditor sebagai pemoderasi pengaruh financial distress, audit fee pada auditor switching (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2019 – 2021). Teknik pengambilan sampel yang digunakan dalam penelitian ini menggunakan teknik pengambilan data dengan pertimbangan tertentu (purposive sampling) yakni perusahaan Manufaktur yang terdaftar di BEI tahun 2019 – 2021 jumalh perusahaan manufaktur yang terdaftar di BEI sebanyak 169 perusahaan dan diperoleh sampel penelitian sejumlah 30 perusahaan. Metode analisis data yang digunakan adalah metode analisis regresi berganda. Uji hipotesis yang digunakan adalah uji t, uji Koefisien Determasi (R2) dan uji F. Hasil penelitian menunjukkan bahwa Financial Distress berpengaruh positif terhadap Auditor Switching. Audit Fee berpengaruh negatif terhadap Auditor Switching. Reputasi auditor memperlemah pengaruh financial distress terhadap Auditor Switching. Reputasi auditor memperkuat pengaruh Audit Fee dapat memoderasi pengaruh financial distress pada auditor switching.","PeriodicalId":185887,"journal":{"name":"Jurnal Mahasiswa Entrepreneurship (JME)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128888039","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

EARNING PER SHARE DAN DEBT TO EQUITY RATIO TERHADAP RETURN SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING TAHUN 2018-2021

Jurnal Mahasiswa Entrepreneurship (JME) Pub Date : 2023-07-12 DOI: 10.36841/jme.v2i2.3111

Andika Dwitama, Ika Wahyuni, Ida Subaida

{"title":"EARNING PER SHARE DAN DEBT TO EQUITY RATIO TERHADAP RETURN SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING TAHUN 2018-2021","authors":"Andika Dwitama, Ika Wahyuni, Ida Subaida","doi":"10.36841/jme.v2i2.3111","DOIUrl":"https://doi.org/10.36841/jme.v2i2.3111","url":null,"abstract":"Food and beverage companies are companies that can advance the economy in Indonesia. When viewed from its role, food and beverage companies are the basic needs of society. The large population makes the level of public consumption of food and beverage companies continue to increase. The purpose of this study was to test and analyze the Earning Per Share and Debt to Equity Ratio on stock returns in food and beverage companies listed on the IDX through dividend policy. Data analysis and data testing in this study used the Structural Equation Model - Partial Least Square (PLS-SEM). \u0000The results of the direct effect hypothesis test obtained from the Smart PLS 3.0 application show that Earning Per Share has a negative but insignificant effect on dividend policy. Debt to Equity Ratio has a significant positive effect on dividend policy. Earning Per Share and Debt to Equity Ratio have a negative but insignificant effect on stock returns. Dividend policy has a negative but insignificant effect on stock returns. The results of the indirect effect hypothesis test show that Earning Per Share has a positive but insignificant effect on stock returns through Dividend policy, Debt to Equity Ratio has a negative but insignificant effect on stock returns through dividend policy, but has a significant effect on stock returns through dividend policy.","PeriodicalId":185887,"journal":{"name":"Jurnal Mahasiswa Entrepreneurship (JME)","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128387438","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI HARGA SAHAM MELALUI RETURN ON EQUITY SEBAGAI VARIABEL INTERVENING PADA SEKTOR PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 – 2021 因素分析——这一因素将影响股票价格回报率，即2017年印尼证券交易所上市的农业变量参与因素

Jurnal Mahasiswa Entrepreneurship (JME) Pub Date : 2023-07-12 DOI: 10.36841/jme.v2i2.3106

M. Afifuddin, Ika Wahyuni, Ida Subaida

{"title":"ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI HARGA SAHAM MELALUI RETURN ON EQUITY SEBAGAI VARIABEL INTERVENING PADA SEKTOR PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 – 2021","authors":"M. Afifuddin, Ika Wahyuni, Ida Subaida","doi":"10.36841/jme.v2i2.3106","DOIUrl":"https://doi.org/10.36841/jme.v2i2.3106","url":null,"abstract":"The agricultural sector is a company that manages and utilizes land to become useful land to meet needs. Companies need a plan in achieving company goals. The company's goal is to maintain profits and better profits to maintain the company's development. The purpose of this study was to analyze and test the Cash Ratio and Debt to Equity Ratio to stock prices in the agricultural sector through Return on Equity. Analysis of hypothesis testing data in this study used the Structural Equation Model - Partial Least Square (PLS-SEM). \u0000The results of the direct effect hypothesis test using the PLS 3.0 application show that Cash Ratio has a negative but not significant effect on Return On Equity, Debt to Equity Ratio has a negative but not significant effect on Return On Equity, Cash Ratio has no positive but not significant effect on stock prices, Debt to Equity Ratio has a significant positive effect on stock prices, Return On Equity has a positive but not significant effect on stock prices. The results of the indirect effect hypothesis test show that the Cash Ratio variable has a negative but not significant effect on stock prices through Return on Equity, Debt to Equity Ratio has a positive but not significant effect on stock prices through Return on Equity. \u0000 ","PeriodicalId":185887,"journal":{"name":"Jurnal Mahasiswa Entrepreneurship (JME)","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131572092","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH PELATIHAN, KUALITAS SUMBER DAYA MANUSIA DAN PENGETAHUAN AKUNTANSI TERHADAP EFEKTIVITAS PENERAPAN APLIKASI SISTEM PENGELOLAAN ASET DESA (SIPADES) SE-KECAMATAN TEMPUREJO KABUPATEN JEMBER 培训、人力资源质量和会计知识对下水道资产管理系统(SIPADES)应用程序的有效性的影响

Jurnal Mahasiswa Entrepreneurship (JME) Pub Date : 2023-07-12 DOI: 10.36841/jme.v2i2.3107

Bagas Tegar Laksana, Norita Citra Yuliartati, Riyanto Setiawan Suharsono

{"title":"PENGARUH PELATIHAN, KUALITAS SUMBER DAYA MANUSIA DAN PENGETAHUAN AKUNTANSI TERHADAP EFEKTIVITAS PENERAPAN APLIKASI SISTEM PENGELOLAAN ASET DESA (SIPADES) SE-KECAMATAN TEMPUREJO KABUPATEN JEMBER","authors":"Bagas Tegar Laksana, Norita Citra Yuliartati, Riyanto Setiawan Suharsono","doi":"10.36841/jme.v2i2.3107","DOIUrl":"https://doi.org/10.36841/jme.v2i2.3107","url":null,"abstract":"Sistem Pengelolaan Aset Desa (SIPADES) merupakan aplikasi yang resmi dari Pemerintah Indonesia yang dikembangkan oleh Ditjen Binapemdes untuk digunakan oleh seluruh Pemerintah Desa dalam pengelolaan aset desa sesuai peraturan perundangan-undangan yang berlaku. Berdasarkan mini oberservasi yang dilakukan pada desa-desa di Kecamatan Tempurejo, penerapan SIPADES yang dilakukan secara digital masih terdapat kendala, sehingga hal ini menyebabkan hasil penerapan sistem belum maksimal. Penelitian ini bertujuan untuk mengetahui pengaruh pelatihan, kualitas SDM, dan pengetahuan akuntansi terhadap efektivitas penerapan SIPADES se-Kecamatan Tempurejo Kabupaten Jember. Populasi dalam penelitian ini adalah perangkat desa atau operator SIPADES yang berjumlah 30 orang. Teknik sampel yang dipakai adalah sampel jenuh, dimana keseluruhan populasi dijadikan sampel, sehingga sampel yang dipakai sebanyak 30 orang. Jenis penelitian ini adalah deskriptif dengan pendekatan kuantitatif. Data yang digunakan adalah data primer yang diperoleh dari jawaban kuesioner. Teknik analisis yang digunakan adalah regresi linier berganda dengan menggunakan aplikasi SPSS versi 25. Hasil dari penelitian ini menunjukkan bahwa variabel pelatihan dan variabel kualitas sumber daya mansuia berpengaruh terhadap efektivitas penerapan aplikasi SIPADES, sedangkan variabel pengetahuan akuntansi tidak berpengaruh terhadap efektivitas penerapan aplikasi SIPADES se-Kecamatan Tempurejo Kabupaten Jember","PeriodicalId":185887,"journal":{"name":"Jurnal Mahasiswa Entrepreneurship (JME)","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124017733","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH DISIPLIN KERJA, MOTIVASI KERJA DAN KOMPENSASI TERHADAP KINERJA KARYAWAN BENGKEL LAS DESTA JEMBER 工作纪律、工作动机和对焊工绩效的影响

Jurnal Mahasiswa Entrepreneurship (JME) Pub Date : 2023-07-12 DOI: 10.36841/jme.v2i2.3109

Fahrul Syah Putra, M. N. Azhad, Tatit Diansari Reskiputri

{"title":"PENGARUH DISIPLIN KERJA, MOTIVASI KERJA DAN KOMPENSASI TERHADAP KINERJA KARYAWAN BENGKEL LAS DESTA JEMBER","authors":"Fahrul Syah Putra, M. N. Azhad, Tatit Diansari Reskiputri","doi":"10.36841/jme.v2i2.3109","DOIUrl":"https://doi.org/10.36841/jme.v2i2.3109","url":null,"abstract":"Sumber daya manusia memiliki peran yang sangat penting bagi perusahaan maupun organisasi karena sumber daya manusia merupakan pengelola sistem supaya tetap berjalan dan tentu dalam pengelolaannya harus memperhatikan beberapa aspek-aspek penting seperti disiplin kerja, motivasi dan juga kompensasi supaya terdorong dalam memberikan segala kemampuan sesuai yang dibutuhkan oleh perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh Disiplin kerja, Motivasi kerja , dan Kompensasi terhadap Kinerja Karyawan Bengkel Las Desta Jember. Jenis penelitian yang digunakan pada penelitian ini adalah kuantitatif. Populasi penelitian ini yaitu karyawan pada Bengkel Las Desta Jember. Sampel yang digunakan sebanyak 35 responden dengan teknik pengambilan sampel menggunakan sampel jenuh yang dimana semua populasi dijadikan sebagai sampel. Metode pengumpulan data dengan observasi dan kuesioner melalui Google Form. Alat analisis yang digunakan adalah regresi linier berganda, sedangkan pengujian hipotesisnya menggunakan uji t. Hasil penelitian menunjukkan bahwa Disiplin Kerja dan Kompensasi berpengaruh signifikan terhadap kinerja karyawan secara parsial. Sedangkan variabel Motivasi kerja tidak berpengaruh signifikan terhadap kinerja karyawan karena karena tidak adanya jenjang karir yang jelas pada karyawan sehingga karyawan kurang memiliki motivasi dalam bekerja di Bengkel Las Desta dan sehingga berdampak terhadap kinerja pada karyawan sehingga tugas tidak selesai tepat waktu yang sudah ditentukan oleh perusahaan","PeriodicalId":185887,"journal":{"name":"Jurnal Mahasiswa Entrepreneurship (JME)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130115065","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

GROWTH OPPORTUNITY DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PERIODE 2018-2021 增长机会和FIRM对印尼证券交易所上市的餐饮子行业的价值进行了衡量，其盈利能力为2010年至2021年期间的可变干预变量

Jurnal Mahasiswa Entrepreneurship (JME) Pub Date : 2023-07-11 DOI: 10.36841/jme.v2i2.3095

Khosnul Khotimah, Ika Wahyuni, Ida Subaida

{"title":"GROWTH OPPORTUNITY DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PERIODE 2018-2021","authors":"Khosnul Khotimah, Ika Wahyuni, Ida Subaida","doi":"10.36841/jme.v2i2.3095","DOIUrl":"https://doi.org/10.36841/jme.v2i2.3095","url":null,"abstract":"Economic growth is a measure of a country's progress can be measured by the production sector. Food and beverage company growing rapidly at this time, because it is one of the needs of society in general, the more widespread expansion is expected to deliver contribution to society and the company.The purpose of this research is to analyze and test the influenceGrowth Opportunity and Firm size Against Company Value in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange With Profitability as an Intervening Variable for the 2018-2021 period. The population in this study are food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling technique used was purposive sampling. Data analysis and hypothesis testing in this study used the Structural Equation Model - Partial Least Square (PLS-SEM). \u0000The iresults iof ithe idirect iinfluence ihypothesis itest iusing ithe iSmart iPLS i3.0 iapplication, ishow ithatGrowth iOpportunity ipositive isignificant ieffect ion iProfitability,Firm isize ipositive ibut inot isignificant ieffect ion iProfitability,Growth iopportunity inegative ibut inot isignificant ieffect ion ifirm ivalue,Firm isize ihas ia isignificant ipositive ieffect ion ifirm ivalue, iProfitability ihas ia isignificant ipositive ieffect ion ifirm ivalue,Growth iopportunity ipositive isignificant ieffect ion ifirm ivalue ithrough iprofitability,Firm isize ihas ia ipositive ibut inot isignificant ieffect ion icompany ivalue ithrough iprofitability. ","PeriodicalId":185887,"journal":{"name":"Jurnal Mahasiswa Entrepreneurship (JME)","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133837929","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PERLAKUAN ASET TETAP PADA PELAYANAN KESEHATAN MASYARAKAT (X) DI BONDOWOSO 固定资产的待遇在BONDOWOSO公共卫生服务(X)

Jurnal Mahasiswa Entrepreneurship (JME) Pub Date : 2023-07-11 DOI: 10.36841/jme.v2i2.3093

Farhan Ilham Mardatillah

{"title":"PERLAKUAN ASET TETAP PADA PELAYANAN KESEHATAN MASYARAKAT (X) DI BONDOWOSO","authors":"Farhan Ilham Mardatillah","doi":"10.36841/jme.v2i2.3093","DOIUrl":"https://doi.org/10.36841/jme.v2i2.3093","url":null,"abstract":"Aset tetap merupakan salah satu komponen penting dalam perusahaan, baik dari segi nilai maupun dari segi guna dalam mendukung kegiatan oprasionalnnya. Untuk itu dibutuhkan suatu perencanaan dan pengawasan yang sangat baik dalam menentukan suatu kebijakan penerapan akuntansi aset tetap berdasarkan PSAK No.16. Adapun tujuan dalam penelitian ini untuk mengetahui dan menerapkan kesesuaian prinsip akuntansi yang berlaku umum pada Perusahaan Pelayanan Kesehatan Masyarakat (X) di Bondowoso. \u0000Berdasarkan dari hasil penelitian ditemukan bahwa Perusahaan Pelayanan Kesehatan Masyarakat (X) di Bondowoso melakukan pencatatan harga perolehan aset tetap yang tidak memperhatikan biaya-biaya lain yang berhubungan pada saat dibelinya aset tetap tersebut. Untuk penerapan depresiasi aset tetap Perusahaan Pelayanan Kesehatan Masyarakat (X) di Bondowoso belum juga menghitungnya, pada pengeluaran selama masa pemakaian aset tetap Perusahaan Pelayanan Kesehatan Masyarakat (X) di Bondowoso tidak membedakan antara pengeluaran pendapatan dengan pengeluaran modal dan mengenai pengehentian aset tetap, Perusahaan Pelayanan Kesehatan Masyarakat (X) di Bondowoso tidak melakukan penghentian terhadap aset yang rusak atau tidak dapat dipakai lagi dan tidak memperhatikan adanya keuntungan atau kerugian. Untuk keseluruhan dapat disimpulkan bahwa perlakuan aset tetap pada Perusahaan Pelayanan Kesehatan Masyarakat (X) di Bondowoso belum sesuai dengan penerapan akuntansi aset tetap berdasarkan PSAK No.16.","PeriodicalId":185887,"journal":{"name":"Jurnal Mahasiswa Entrepreneurship (JME)","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131705109","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

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