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PENGARUH LANGSUNG DAN TIDAK LANGSUNG FAKTOR EKSTERN, KESEMPATAN INVESTASI DAN PERTUMBUHAN ASSETS TERHADAP KEPUTUSAN PENDANAAN PERUSAHAAN YANG TERDAFTAR PADA BURSA EFEK JAKARTA (STUDI PADA INDUSTRI MANUFAKTUR MASA SEBELUM KRISIS DAN SAAT KRISIS) Ratnawati, Tri
Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2007): NOVEMBER 2007
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.965 KB) | DOI: 10.9744/jak.9.2.pp. 65-75

Abstract

Purpose of the study is to examine direct and indirect effect of the external factor, investment opportunity, assets growth on financial decisions that firms listed in Jakarta Stock Exchange. Structural Equation modeling use to proof direct and indirect effect, this result of the models is acceptable (fit). Amount of the sample is 195 analysis unit for before crisis and 196 analysis unit for that moment of the crisis. Before crisis, direct effect external factors to financial decision are positive significance and indirect effect pass through investment opportunity is negative significance, direct effect exceed of indirect effect. Financial decision does not direct effect to asset growth and does not indirect effect pass through investment opportunity. Abstract in Bahasa Indonesia : Penelitian ini bertujuan menguji pengaruh langsung dan pengaruh tidak langsung faktor eksternal, kesempatan investasi, pertumbuhan assets terhadap keputusan pendanaan perusahaan yang terdaftar di Bursa Efek Jakarta dengan menggunakan Structural Equation Modeling. Sampel yang digunakan adalah 195 unit analisis sebelum krisis dan 196 unit analisis pada saat krisis. Hasil studi menunjukkan bahwa sebelum krisis pengaruh langsung faktor eksternal adalah positif signifkan dan pengaruh tidak langsung melalui kesempatan investasi adalah negatif signifikan. Pada saat krisis, faktor eksternal tidak mempunyai pengaruh langsung terhadap keputusan pendanaan, bagaimanapun pengaruh tidak langsung adalah negatif signifikan. Pengaruh langsung faktor eksternal terhadap kesempatan investasi. kata kunci : faktor eksternal, pertumbuhan assets, kesempatan investasi
DAMPAK MANAJEMEN ASET DAN MANAJEMEN UTANG TERHADAP LIKUIDITAS DAN PROFITABILITAS BUMN TERDAFTAR DI BURSA EFEK INDONESIA Firizq, Nur Kamiliyah; Rahmiyati, Nekky; Ratnawati, Tri
JMM17: Jurnal Ilmu Ekonomi dan Manajemen Vol 6, No 01 (2019)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (457.13 KB) | DOI: 10.30996/jmm.v6i01.2445

Abstract

The purpose of this study was to determine the impact of asset management and debt management on the liquidity and profitability of SOEs listed on the Indonesia StockExchange for the period 2014-2017. This study use the object of research as 16 BUMNcompanies. The data source used is secondary data, data collection techniques in thisstudy are documentation of company performance reports on the Indonesia StockExchange and company annual reports. The results of the study show that therelationship between asset management and debt management is directly proportional.There is no significant impact of asset management on liquidity and profitability becausethe asset management on 2017 has increased while profitability and liquidity has fallenthis is due to the company's large operational costs financed by debt. Debt managementfor liquidity and profitability has an impact on decreasing liquidity and profitability whendebt management rises. Keywords: Liquidity, Asset Management, Debt Management and Profitability
UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) DALAM ERA OTONOMI DAERAH Ratnawati, Tri
DIE Vol 5, No 2 (2009)
Publisher : DIE

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Abstract

The Action of Local Original Income growth is the growth of local tax and local retribution with some step is optimalization tariff system, growth of tariff, development the object of tax. Local original income can growthed by local asset management with some step is local asset revitalization with exploration local asset potential through value for money added, by local asset management give effect. Multipleer to growth of local original income, the development of SIMBADA, optimalization BUMD and BUMS contribution, optimalization activity of corporate social responsibility. Keywords :     Local original income, optimalization contribution BUMD and BUMS, asset management
VARIABEL PEMBEDA KEPUTUSAN PENDANAAN JANGKA PENDEK, JANGKA MENENGAH DAN JANGKA PANJANG BAGI INDUSTRI MANUFAKTUR YANG LISTED DI BURSA EFEK INDONESIA Ratnawati, Tri
DIE Vol 5, No 1 (2008)
Publisher : DIE

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Abstract

Discriminant analysis use for evidence to difference Short Term, Medium Term, Long Term Financing Decision, before crisis and at that moment of the crisis. Amount of the sample is 424 analysis unit of each, this result cause someone to repant Net Working Capital (NWC) and Leverage Short Term (LST) domination for Short Term Financing Decision, Profitability Medium Term (PMT) and Leverage Medium Term (LMT) domination for Medium Term Financing Decision and Dividend Payout Ratio (DPR) domination for Long Term Financing decision before and ant that moment of the crisis. Key Word:    Financing Dicision, discriminant analysis, before crisis, at that moment of the crisis
MENDETEKSI KECURANGAN LAPORAN KEUANGAN PERUSAHAAN Ratnawati, Tri; Salean, Dantje; Maqsudi, Achmad
JEB17: Jurnal Ekonomi dan Bisnis Vol 1, No 01 (2016)
Publisher : JEB17: Jurnal Ekonomi dan Bisnis

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Abstract

Seiring dengan perkembangan ekonomi saat ini adalah hasil dan proses pembangunan,telah membuat dunia usaha lebih hidup, kompleks, beragam dan dinamis. Masing-masingperusahaan berusaha untuk mengeksplorasi semua potensi yang ada untuk bertahan hidup danmemenuhi kebutuhan pelanggan. Namun, seperti yang dialami oleh negara-negara maju dannegara berkembang, setiap kemampuan prestasi di bidang ekonomi, yang mungkin disertaidengan munculnya bentuk-bentuk baru dari kejahatan, baik di bidang ekonomi dan sosial.Dalam melakukan deteksi penipuan, tentu saja, tidak dapat dilepaskan dan pengetahuantentang hal-hal yang memicu terjadinya penipuan dan siapa atau pihak mana kemungkinanuntuk melakukan penipuan. Hal ini sangat diperlukan untuk mengetahui oleh pihak yangmempunyai tugas untuk membuat deteksi penipuan, karena dengan mengetahui faktor pemicupenipuan dan siapa atau pihak mana yang dilakukan akan lebih terfokus. Rumusan Masalahini Bagaimana mendeteksi laporan keuangan penipuan dari perusahaan untuk menghindariasimetri informasi?. Tujuan Penelitian ini bertujuan untuk mengidentifikasi dan menganalisiscara mendeteksi penipuan dengan teknik analisis laporan keuangan perusahaan atau metodeyang digunakan. Setiap perusahaan harus memiliki titik kritis yang sering digunakan sebagaipenipuan. Jika penipuan terjadi pada saat itu, akan mudah diketahui. Namun, dalam banyakkasus keberhasilan pelaku penipuan menyebabkan lebih keterampilan dalammenyembunyikan kegiatan mereka antara transaksi yang ada. BPA adalah teknik di manamelalui pemeriksaan catatan akuntansi, gejala manipulasi dapat diidentifikasi. Hasilnyaadalah gejala atau kemungkinan penipuan, yang pada gilirannya menyebabkan penyelidikanlebih rinci. Metode ini dapat digunakan pada setiap perusahaan. Lebih akurat dankomprehensif catatan, semakin efektif teknik ini dalam mengetahui gejala penipuan.Kata Kunci : Deteksi Kecurangan Laporan Keuangan
STRATEGI PENGEMBANGAN DESA WISATA DI KAWASAN HINTERLAND GUNUNG BROMO JAWA TIMUR Mujanah, Siti; Ratnawati, Tri; Andayani, Sri
JHP17 Vol 1, No 01 (2016)
Publisher : JHP17

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Abstract

The aims of this study is to find an effective strategy in the development ofHinterland Tourism Village in Mount Bromo area, so itwill becomes selfsufficientvillages and able to provide the facilities, infrastructure for local andforeign tourism. This research is include as Descriptive explanatory researchwich to obtain field data to build a model of the grand design of rural tourismdevelopment in the Hinterland region of Bromo Mountain. The Object of thisresearch are three tourist villages around Bromo Mountain, while datacollection was done by interviews with rural principiples, SMEs and bothtourist local and international as the sample respondents. Data were analyzedwith SWOT analysis to determine the strategy gathering an the other one isAnalytical Hierarchy Process (AHP) to determin the ranking of ODTW. Theresults of SWOT analysis based on the weight and value scores of respondentsindicate that the development of rural tourism was scored in the first quadrantis a strategy to optimize the strengths and opportunities, while the results showthat the AHP Wonokitri village has the highest number and the second isNgadisari and ranked third village is Ngadas village. The model of strategyrural tourism could developed when supported optimally by the community, thegovernment such as the Government Center for TNBTS, Department ofTourism, PU, Cooperatives and SMEs, and the Department of SocietyEmpowerement, while also supportby private sectors, SMEs and local investorsand also education Institutions.Keywords: Model Strategy, and Rural Tourism Development
INTERNAL AUDIT ACTIVITY BASED MANAGEMENT UNTUK MENILAI EFESIENSI DAN EFEKTIFITAS PADA DEPARTEMEN PRODUKSI CV. HERBA BAGOES MALANG KOTA Ratnawati, Tri; Kusniawati, Amelia
Jurnal Ekonomi Akuntansi Vol 1, No 01 (2016)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (569.43 KB)

Abstract

In the market competition, many UKM (small and medium sized business) as the manufacturers of Herbal medicine, better known as IKOT (Traditional Medicine Small Industries) have not been able to expand its business due to the lack of capital to meet consumer demand and yet to adopt reporting systems accounting effectively and efficiently. It was thus making the IKOT have not been able to minimize the cost of production. It is therefore needed an necessary training in preparing the accounting reports that can be used to support cost savings. So, we need an application of proper accounting system in the form of the system of Activity Based Management. Activity Based Management is an integrated approach that uses cost of activities efficienciently and effectively, and thus can provide added value for customers and increasing profits as well. The purpose of this study was to Assess the Role of Internal Audit in the Implementation of Activity Based Management and evaluate how efective and effecient the implementation of Activity Based Management . This research is conducting by using qualitative techniques, mathematical techniques and analytical techniques that consists some stages of identifying the activity, analyzing segregation, analyzing the cost drivers, analyzing the activity charges, as well as the analyzing of the performance measurement activities. Then, the results were classified by the conditions, criterias, causes, consequences to provide some recommendations on the raised issues. The survey results revealed that CV. Herba Bagoes has not been implementing Activity Based Management but has been using a system of Activity Based Costing. By implementing Activity Based Management, It can minimize the cost of up to 1.30%. Activities that are non value-added to the CV. Herba Bagoes are sortaging, washing (purificating) and storaging. Storaging can be removed, while the purification activity can be replaced with immersion and storage activities can be minimalized. To overcome the problems occurred, CV. Herba Bagoes need to implement Activity Based Management.Keywords: Internal Audit, Efficiency and Effectiveness, Activity Based Management
KAJIAN AKUNTANSI KOPERASI SIMPAN PINJAM /UNIT SIMPAN PINJAM PROVINSI JAWA TIMUR Hadijono, Sri; RATNAWATI, TRI; Trihastuti, Adiati
Jurnal Ekonomi Akuntansi Vol 4, No 01 (2019)
Publisher : Universitas 17 Agustus 1945 Surabaya

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Abstract

ABSTRACTSavings and Loan Cooperatives or KSP and Savings and Loans Unit or USP is a cooperative whose capital is obtained from principal savings and mandatory savings and others from cooperative members. The capital that has been collected is then lent to members and prospective cooperative members who need a loan. To each borrower, the savings and loan cooperative or KSP attracts interest on loans and administrative costs. Because the deposits and loans are from members to members, the flow of money in and the flow of money out must be really made and must be carried out with discipline, meaning that it must be recorded and recorded in an orderly manner. Healthy cooperatives are cooperatives that are managed professionally, meaning all funds and power must be optimized for smoothness and added value for the cooperative. Therefore KSP / USP management must pay attention to the needs of their employees must base the required competencies. Healthy cooperatives certainly every certain period report the performance results of management in the form of financial statements.Keywords: Healthy KSP / USP, Cash Flow Discipline and orderly accounting
PENGARUH INVESTMENT DECISION, FINANCING DECISION, DAN MAKRO EKONOMI TERHADAP GOOD FINANCIAL GOVERNANCE SERTA VALUE OF THE FIRM DENGAN UNSYSTEMATIC RISK DAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING May Nur Himama, Sikip Nur Ika; Ratnawati, Tri; Rahmiyati, Nekky
JMM17: Jurnal Ilmu Ekonomi dan Manajemen Vol 5, No 01 (2018)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.325 KB) | DOI: 10.30996/jmm.v5i01.1708

Abstract

The purpose of this research is to analyze the influence of investment decision, financing decision, andmacro economy toward good financial governance and value of the firm with unsystematic risk andprofitability as intervening variable. This research is conducted at Indonesia Stock Exchange (BEI) to allmanufacturing companies listed on Indonesia Stock Exchange from 2013 to 2016. The sample used is 27manufacturing companies in Indonesia stock exchange in 2013-2016. The results showed that Based on theresults of data testing that has been carried out, a conclusion can be drawn on the results of hypothesistesting: Investment Decision has no significant effect on Unsystematic Risk and on Financing Decision buthas a significant effect on Profitability, on Good Financial Governance, Value of the Firm and on GoodFinancial Governance through Unsystematic Risk. Financing Decision has Significant Effect onUnsystematic Risk, Profitability, Good Financial Governance but has no significant effect on Value of theFirm Macroeconomics has a significant influence on Unsystematic Risk, Profitability, Investment Decisin,Decision Financing, Good Financial Governance and Value of the Firm Unsystematic Risk SignificantlyAffects Profitability and Good Financial Governance Profitability Significantly Affects Good FinancialGovernance, and Value of The Firm, and Good Financial Governance Significantly Affects Value of TheFirm Financing Decision has a significant effect on Good Financial Governance through UnsystematicRisk.Macroeconomics has a significant effect on Good Financial Governance through Unsystematic Risk.Investment Decision affects the Value of the Firm through Profitability.Decision Financing on Value of theFirm through Profitability.and Macroeconomics affects the Value of the Firm through Profitability.Keywords: investment decision, financing decision, macro economy, good financial governance,value of the firm, unsystematic risk, and profitability.
IbMKELOMPOKUSAHA KECIL KRUPUK DI KENJERAN KOTA SURABAYA Mujanah, Siti; Ratnawati, Tri; Retnaningsih, Wiwik
JPM17: Jurnal Pengabdian Masyarakat Vol 2, No 01 (2016)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

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Abstract

The purpose of the activities for the community IbM is to provide appropriatetechnology for Small Businesses engaged in Krupuk Shells. The objective of this activityis IbM three (3) business owners in the field of crackers in the area Kenjeran. Problemsfaced by Sme Krupuk is the low capability in the production of chips so that theirproducts are less if the fries are less able to expand and it does not feel as most vitsin,besides chips business is done by hand in mixing the chips is by churning by hand, aswell as in cooking with pot coming from the drums were very doubtful of hygiene andhealth, in addition to the practice of business management has not been in touch in theconduct of business, for example, to market the production to just wait for customers tocome, and there are no financial records so that they confuse the money business withthe household money. Proposer activities IbM have agreed with all three partners toprocure the technology in the production of which is to buy machinery Mixer materialcrackers, pot to cook the dough crackers, accompanied by the also given training in theproduction of crackers are tasty and higienes, as well as training in businessmanagement, finance and marketing strategy.Keyword : Crackers production, appropriate technology, and BusinessManagement