Makhdalena Makhdalena, Makhdalena
(Managing Editor), Universitas Muhammadiyah Yogyakarta

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PENGARUH BLOCKHOLDERS OWNERSHIP, FIRM SIZE DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN Makhdalena, Makhdalena
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 18, No 3 (2014)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2014.v18.i3.136

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Tujuan dari penelitian ini adalah untuk menguji kembali dan menganalisis pengaruh blockholders ownership, firm size dan leverage terhadap kinerja keuangan perusahaan pada perusahaan sektor manufaktur yang listing di Bursa Efek Indonesia. Populasi dari penelitian ini adalah perusahaan sektor manufaktur yang listing di Bursa Efek Indonesia (BEI) yang berjumlah 131 perusahaan (ICMD, 2013). Penelitian ini menggunakan purposive sampling dengan tahun pengamatan 2008-2012 dan yang memiliki data lengkap sesuai dengan tujuan penelitian adalah berjumlah 30 tahun pengamatan. Bentuk data dari penelitian ini adalah data sekunder yang diperoleh dengan teknik dokumentasi yang bersumber dari ICMD. Metode analisis data dalam penelitian ini menggunakan path analysis dengan bantuan paket program SPSS.  Hasil penelitian ini menunjukkan bahwa blockholders ownership, firm size dan leverage memiliki pengaruh yang negative tetapi tidak signifikan terhadap kinerja keuangan. Hasil dari penelitian ini diharapkan bermanfaat bagi: (1) Manager dalam membuat keputusan keuangan dengan memperhatikan financial leverage untuk memaksimalkan kinerja keuangan perusahaan; (2) Investor, dengan menggunakan suara yang dimiliki untuk mengawasi manajemen dalam membuat kebijakan keuangan agar kinerja keuangan perusahaan dapat lebih optimal; (3) Regulator, dalam membuat kebijakan tentang ketentuan jumlah kepemilikan saham minimal dan kepemilikan saham maksimal
ANALISIS PELAYANAN KEFARMASIAN BERDASARKAN INDIKATOR PELAYANAN PASIEN WHO PADA PUSKESMAS KECAMATAN YANG BELUM DAN SUDAH TERAKREDITASI DI KOTA DEPOK Makhdalena, Makhdalena; Jufri, Mahdi; Andrajati, Retnosari
Jurnal Kefarmasian Indonesia VOLUME 8, NOMOR 2, AGUSTUS 2018
Publisher : Pusat Penelitian dan Pengembangan Biomedis dan Teknologi Dasar Kesehatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.513 KB) | DOI: 10.22435/jki.v8i2.355

Abstract

Pharmaceutical care based on WHO patient care indicators in various developing countries, including Indonesia, have not met the requirements. Puskesmas accreditation is expected to improve pharmaceutical care that has an impact on rational drug use. The purpose of the study was to analyze pharmacy care based on WHO patient care indicators in all sub-district health centers (9 health centers not yet accredited and 2 health centers already accredited) in Depok City. This study used a cross-sectional design and was carried out in December 2016-February 2017. The sample was adult patients from general poly and accompanying patients from integrated management of sick toddlers who met the inclusion criteria, as well as all prescription drugs taken. There were 30 respondents and 30 prescriptions for each sub-district health center. Data collection was done through interviews and observation of respondents and analysis of the recipe sheets. Data analysis used Mann-Whitney and Chi-square tests. The results show that the sub-district health centers have not been accredited which meets WHO recommendations for preparation time and delivery of drugs (> 3 minutes) of 77.8% and those who are 100% accredited. None of the sub-district health centers in Depok City meet WHO recommendations for the suitability of drug delivery, adequate drug labeling and patients with correct drug knowledge (= 100%). The time of preparation and delivery of drugs at the subdistrict health centers has been accredited significantly longer than those not yet accredited (p
PENGARUH KUALITAS PELAYANAN TERHADAP PARTISIPASI ANGGOTA PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) UNIVERSITAS RIAU Lestari, Sri; Makhdalena, Makhdalena; Syabrus, Hardisyem
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 3, No 2 (2016): Wisuda Oktober 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract

Abstract: The purpose of the research is to find out the influence of service quality to participation of Koperasi Pegawai Republik Indonesia University of Riau. This research is a quantitative research, with amount of population is 1.949 members and amount sample is 94 members. The method that used to gathering data is quisioner. Analysis data method uses descriptive analysis and multiple linier.The results showed that the quality of care consisting of realibility (X1), assurance (X2), emphaty (X3), tangible (X4), and tresponsiveness (X5), jointly have a positive influence.The results showed that service quality has a significant impact on the participation of members KPRI University of Riau, which amounted to 76%. Of the five variables that affect the participation of Members of KPRI University of Riau, the most dominant variable is a variable Empathy, has tcount (4.880)> t table (1,987) compared with the other variables, with significant requirements. Keywords :Participation, Quality of Service, Reliability, Assurance, Empathy, Tangible, responsiveness.
PENGARUH CORPORATE GOVERNANCE TERHADAP INNTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN MAUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Maihartati, Adinda; Makhdalena, Makhdalena; Riadi, Riadi
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan VOL 6 : EDISI 2 JULI - DESEMBER 2019
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract

Abstract: This study aims to determine the influence of corporate governance that represented by audit comitte, independent commissioner and managerial ownership on integrity of financial statement both of simultaneously and partially at manufacturing companies which is listing in the Indonesia Stock Exchange for 2015 until 2017. The population of this study is all of the manufacturing companies which is listing in the Indonesia Stock Exchange for 2015 until 2017 which has complete data about audit comitte, independent commisioner, and managerial ownership and examined by census. This study used secondary data sourced from annual report. The data analysis technique used multiple linier regression with the help of the program called SPSS (Statistical Package for Social Science). The result of this study showed that corporate governance that represented by audit comitte, independent commissioner and managerial ownership simultaneously had an influence on integrity of financial statement. Audit comitte partially had a negative influence on integrity of financial statement. Independent commissioner had a positive inluence on integrity of financial statement. While managerial ownership had a positive influence on integrity of financial statement.Key Words: Corporate Governance and Integrity of Financial Statement
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2009-2014 Nuraini, Nuraini; Makhdalena, Makhdalena; Trisnawati, Fenny
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 3, No 2 (2016): Wisuda Oktober 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract

Abstract: This study was conducted to investigate the effect of Managerial Ownership, Institutional Ownership and Public Ownership of the Capital Structure. The population of this research is all manufacturing companies listed in Indonesia Stock Exchange that has the necessary data (managerial ownership, institutional ownership and possession of the governments) 6 consecutive years - succession (2008-2014). The data used is secondary data. Data analysis technique using multiple regression analysis. The result showed that the Managerial Ownership, Institutional Ownership and Public Ownership simultaneously affect the capital structure of 0.851. Further research showed partial effect on the Managerial Ownership Capital Structure of 0.140625. Institutional ownership affect the capital structure of 0.031684. Public ownership affect the capital structure of 0.083521. Keywords: Managerial Ownership, Institutional Ownership, Public Ownership and Capital Structure
PENGARUH CORPORATE GOVERNANCE TERHADAP DISCRETIONARY ACCRUALS PADA EMITEN SEKTOR PERBANKAN DI BURSA EFEK INDONESIA Makhdalena, Makhdalena
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17, No 1 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2013.v17.i1.256

Abstract

In the late 2000s, the bankruptcy of giant corporations was due to accounting manipulation or called as discretionary accruals, has made accounting experts increasing attention to corporate governance that consist of (1) board of directors and (2) audit committee. This study purposes to obtain clarity empirical from the influence of its corporate governance to discretionary accruals. The population of this research is the banking sector companies listed on the Indonesia Stock Exchange as many as 31 companies and has been scrutinized. Mean while, the collection of data method use secondary data which obtained through each company’s annual report and whereas the data anlysis method uses path analysis with SPSS. As a reseach result, this study found influences of corporate governance, that are (1) board of directors and (2) audit committee on discretionary accruals either simultaneously or partially in the banking sector companies listed on the Indonesia Stock Exchange has proven to be exist and working effectively
PENGARUH RASIO CAMEL (CAPITAL, ASSET, MANAJEMEN, EARNING, LIQUIDITY) DAN ECONOMIC VALUE ADDED (EVA) TERHADAP RETURN SAHAM PERBANKAN SWASTA NASIONAL DI BEI TAHUN 2009-2013 Fitrianti, Fitrianti; Makhdalena, Makhdalena; Hendripides, Hendripides
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract

Abstract: This study was conducted to examine the effect of the CAMEL(Capital, Asset, Manajemen, Earning, Liquidity) Ratio and Economic Value Added (EVA) to stock return. Population of this research are National Private Banks (BUSN) that listed on the Stock Exchange of Indonesia from 2009–2013 that is numbered 19 banks. The type of data used is quantitative data. Data analysis technique using multiple linear analysis, simultan test and parsial test with significance level of 0.05%. The result showed that the CAMEL Ratio and Economic Value Added (EVA) simultaneously affect to stock return. Predictive ability of both variables on stock return in this study only 31,3 %, while the remaining 68,7 % is affected by other factors not included in the model reseach. Furthermore, the partial results of the study show the CAR, ROE, LDR, EVA have signifikan effect to stock return . NPL and BOPO have effect but not signifikan to stock return. And ROA have negatif effect and not signifikan to stock return.Keywords:CAMEL Ratio, Economic Value Added (EVA), Return Saham
KEPEMILIKAN ASING DAN KEPEMILIKAN PUBLIK TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA SEKTOR TRANSPORTASI (Studi Pada Emiten Transportasi Di BEI) Siburian, Roma R.; Makhdalena, Makhdalena; R.M Riadi, R.M Riadi
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 5: Edisi 2 Juli-Desember 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract: Research on foreign ownership, public ownership and company value has been done by many previous researcher, but the result has not been consistent, that some have influence and some have no influence. Thus, researchers are interested in re-examining foreign ownership, public ownership and corporate value. The purpose of this study is to examine and analyze the effect of foreign ownership, public ownership and corporate value. The population of this study is a transport sector company listed on the Indonesia Stock Exchange which has complete data on foreign ownership, public ownership and corporate value for four consecutive years 2013-2016. The type of data from this research variable is secondary data obtained by documentation technique that comes from Indonesian stock exchange website (www.idx.co.id). Methods of data analysis using regression.The result of the research shows that foreign ownership and public ownership influence simultaneously and partially to company value.Keywords: foreign ownership, public ownership, corporate value
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN PUBLIK TERHADAP KEBIJAKAN DIVIDEN (STUDI PADA PERUSAHAAN YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2012-2015 SEKTOR MANUFAKTUR) Rahayu, Prihartini; Makhdalena, Makhdalena; Riadi, RM
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 5: Edisi 1 Januari-Juni 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract: This research aimed to determine and analyze the effect ofinstitutional ownership and public ownership on dividend policy. The population in thisresearch is all manufacturing companies listed on the Indonesia Stock Exchange for theperiod 2012-2015 that have data institutional ownership, public ownership anddividend policy four consecutive years (2012-2015). Data are obtained from IndonesianCapital Market Directory (ICMD) and website each company. The data analysistechnique used in this research is multiple linear regression with the help of SPSSprogram. The results showed that institutional ownership and public ownershipsimultan eously affect the dividend policy. Partially, institutional ownership negativelyaffect dividend policy and public ownership do not affect the dividend policy.Keywords: Institutional ownership, Public ownership, Dividend Policy
IMPLEMENTASI KERANGKA KUALIFIKASI NASIONAL INDONESIA DI LEMBAGA KURSUS UNIVERSAL SKILL PEKANBARU B, Risma; Azhar, Azhar; Makhdalena, Makhdalena
JURNAL MANAJEMEN PENDIDIKAN PENELITIAN KUALITATIF Vol 2, No 2 (2017)
Publisher : JURNAL MANAJEMEN PENDIDIKAN PENELITIAN KUALITATIF

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This research is described the implementation of National QualificationFramework at Universal Skill Course in Pekanbaru about the curriculum concept and theregistration of new students process, educational processes, competence exams until the receivesof the certificates. This research used the qualitative approach, the data of research got by theleader of Universal Skill course, tutor, admission, and students. The data collectives got bytriangulation technique through observation, interviews, and documentations research. The reportof the research shows some indicators, they are 1) the new students’ registration processes atlevel 2 of Accountant Junior Technician Assistance is in roles of NQF that is the students haveto graduate of Senior High School level. 2) The Education processes at Universal Skill hasused SKKNI thus suitable with KKNI curriculum, besides Universal Skill has got theAccreditation of BAN PNF with score “B”, it shows that implementation of KKNI at UniversalSkill is very good. 3) The students’ study achievement at Universal Skill are 100%, it measuredby the SKL achievement has match as the SKKNI procedure. The SKL achievement provedby the students’ score reports on certificate around 80 – 90. 4) The influence of successfulfactors in implementing of KKNI at level 2 of Accountant Junior Technician Assistance asfollows; The curriculum which is used refers to the SKKNI thus the output of the courseproduce the workers whom ready to work and compete in business world; the other factor isthe tutor recruited from practitioners in his/ her own fields so that in learning processes thetutors discuss about some cases which are influences the successful of implementation ofKKNI at Universal Skill course is the certificates of Universal Skill prints in English languageso that comes the advantages to compete with the foreigner and also in next MEA. Meanwhiles the barrier factors of the implementation of KKNI at Universal Skill is the late ofdistribute the certificates from the government.