Jurnal Online LPMP Imperium (Lembaga Pengembangan Manajemen dan Publikasi Imperium Research Institute)
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The effect of business continuity, debt default, and profitability on the acceptance of a going concern audit opinion
No full textPurpose: This study aims to explore the effect of factors such as going concern, debt default, and profitability on Going Concern audit opinion acceptance.
Methods: The research used is a quantitative method. The type of quantitative data in the form of secondary data is obtained by accessing the website www.idx.co.id. The sample was determined by purposive sampling method with a population of 171 manufacturing companies listed on the Indonesia Stock Exchange and a research sample of 49 companies.
Findings: The results showed that: 1) Business continuity proxied by Net Profit Margin affects the acceptance of Going Concern audit opinion; 2) Debt default proxied by Debt to Equity Ratio also affects the acceptance of Going Concern audit opinion; 3) Profitability proxied by Return on Assets affects the acceptance of Going Concern audit opinion; and 4) Simultaneously, business continuity, debt default, and profitability affect the acceptance of Going Concern audit opinion.
Practical Implications: This study highlights the importance of company management in increasing Net Profit Margin, managing Debt to Equity Ratio, and maintaining a high Return on Assets. These measures help ensure business continuity, reduce default risk, and increase auditor and stakeholder confidence, ultimately strengthening the company's position in the market
Pengaruh price earning ratio, debt equity ratio, dan return on equity terhadap harga saham syariah periode 2017-2019
No full textThis study aims to determine whether Price Earning Ratio (PER), Debt Equity Ratio (DER), and Return on Equity (ROE) partially affect stock prices. The data used in this study is secondary data taken from the official website of the Indonesia Stock Exchange. The sample in this study was 15 companies listed on the Indonesia Stock Exchange (IDX) at sharia index Jakarta Islamic Index (JII) for three years, namely in 2017-2019. The data analysis technique used is panel data regression using EViews 9. The results of this study indicate that PER, DER, and ROE partially affect stock prices
Faktor – Faktor yang Mempengaruhi Profit Distribution Management; Studi Empiris pada Bank Umum Syariah di Tiga Negara Asean Periode 2016 Q1 – 2020 Q4
No full textThis study aims to determine the effect of asset composition, deposits, effectiveness of thirdparty funds, productive asset management, and risk financing on profit distribution management of largest Islamic Banks in Indonesia, Malaysia, and Brunei Darussalam; periods 2016Q1 - 2020Q4. This study is quantitave research which use multiple regression to analyze the effects of those factors to profit distribution management. The result of this study is asset composition, deposits, and productive asset management has significantly effect on profit distribution management. But, effectiveness of thirdparty funds and risk financing don’t have effect to ptofit distributinon management. This study is modification research of Ernayani et al., 2017; Farook et al., 2012; and Mais et al., 2019.The limited availability of data causes this study couldn’t give a full picture of Asean Islamic Ban
Analisis literasi keuangan, pendapatan dan persepsi risiko terhadap keputusan investasi serta perilaku keuangan sebagai variabel intervening
No full textThe purpose of this study was to determine the effect of financial literacy, income, and risk perception on investment decisions through financial behavior as an intervening variable in the workforce aged 20 - 30 years in the Medan Satria village area. The sample size used was 94 respondents using non-probability sampling method, especially purposive sampling technique. Data collection was done by distributing questionnaires via google form. The analysis technique used is PLS (Partial Least Square) analysis through the Smart PLS 3 program. The results show (1) financial literacy has a significant positive effect on investment decisions, (2) income has a significant negative effect on investment decisions, (3) perception of risk has a significant positive effect on investment decisions. significant positive effect on investment decisions, (4) financial literacy has a significant positive effect on financial behavior, (5) income has a significant positive effect on financial behavior, (6) perception of risk has a significant positive effect on financial behavior, (7) financial literacy has a significant negative effect on investment decisions through financial behavior, (8) income does not have a significant positive effect on investment decisions through financial behavior, (9) risk perception does not have a significant positive effect on investment decisions through financial behavior
Sosialisasi Model Pembelajaran Sentra Sebagai Implementasi Merdeka Belajar Anak Usia Dini
No full textThe socialization with the theme of the central learning model as the implementation of independent learning for early childhood has the aim of conveying the basic principles of the central learning model that can be used as a form of independent learning for the level of students. This is based on implementing the central learning model, which is not following the principles but is currently being demanded by the existence of an independent learning era. Participants have explained the central learning model, its principles, and its implementation. In addition, it also explains the meaning of independent learning and its relationship to the central learning model. This activity was carried out at the NU 42 Nurul Ulum Kindergarten in Gresik. The participants who took part in this activity were ten teachers and school principals. There were many positive responses which could be seen from the enthusiasm of the questions asked and the interesting question and answer process
The effect of gender diversity on firm performance in Indonesia
No full textThis study investigates the relationships between gender diversity in the board of directors and firm performance. It also uses several control variables: education, age, tenure, board size, board meeting, firm size, firm age, and leverage. We examine the relationship between variables with several methods, such as descriptive statistic methods, correlation tests, t-tests, and hypothesis testing on 29 LQ45 companies from 2016-2020. Our finding shows that gender diversity on the board of directors significantly negatively impacts firm performance. Despite the negative research results, we still recommend that companies increase gender diversity on the board of directors because many studies state a positive relationship between gender diversity on the board of directors and firm performance. In addition, the small number of women on the board of directors is less capable of positively affecting company performance, whereas, in this study, the number of women in each company each year is relatively small. The limitations of this study are that the number of years studied is only five years and the measurement of gender diversity only uses one proxy
Pendampingan Belajar dari Rumah Selama Pandemi Covid-19
No full textThis activity aims to help school students who have difficulty implementing online learning during the Covid-19 pandemic, especially in mathematics. The method used in this activity is learning assistance in the form of private or group study consultations. Assistance is carried out offline at home and in orphanages, or online through zoom meetings and whatsapp. The participants of the activity were students from various schools in Banjarmasin at the elementary, junior high, and high school levels who were given assisted assistance to understand the material well
Implementing sanitation marketing as a form of social marketing: A case scheduled desludging service, Malang City
No full textTo reach sustainable development goal 6, “clean water and sanitation,” the government has made it mandatory to implement the Scheduled Desludging Service program (in the Indonesian language as layanan lumpur tinja terjadwal / L2T2). The L2T2 program is a septic tank desludging service in a given desludging period following a set desludging schedule. Malang City has successfully implemented the program within a short period despite starting the program only recently, in 2019. The researchers employed a qualitative research design with the case study method to derive a meaning behind a phenomenon, given that the program is actual, specific, and detailed. The research results indicated that the L2T2 program implementation in Malang City had met 7 of 8 criteria under the L2T2 program guideline set by the Ministry of Public Works and Housing. The one criterion that needed to be fulfilled concerning service pricing. Instead, the sanitation marketing implementation in the L2T2 program has met 7 of 10 standards in the sanitation marketing aspect—the three criteria needed to be fulfilled service pricing, CSR strategy, and loyalty program
Pendampingan Kesehatan Fisik, Mental, Dan Sosial Dalam Masa New Normal Terhadap Anak Binaan Panti Asuhan As-Salaam Kota Pekanbaru
No full textThis activity aims to assist and increase the knowledge of the children fostered by the orphanage in achieving a state of complete physical, mental and social well-being, which is not limited to being free from disease or disability, especially during the new normal period related to the Covid-19 pandemic. The method used in this activity is in the form of health education using slide presentation tools. Participants were given material on physical, mental, and social health, as well as Covid-19 prevention behavior and continued with a question and answer session, where there was a knowledge questionnaire filled out before and after health education. The participants of the activity were 10 children fostered by the orphanage where the activity lasted for 90 minutes. Health assistance efforts are sufficient in achieving goals, as indicated by changes in the results of the pretest and posttest questionnaires, but improvements need to be made to further service activities, by combining health counseling methods with other relevant service methods
Analisis reaksi pasar saham terhadap pengumuman lockdown Covid – 19 lima negara wilayah Asia Tenggara
No full textThe capital market is susceptible to changes or events happening inside or outside the country. Changes in the capital market will affect them directly or indirectly to the economy. The announcement of COVID – 19 lockdown is one of the major impacts on the capital market nowadays. This study aims to determine whether there are significant differences in returns before and after the announcement of the COVID – 19 lockdown in five countries in the Southeast Asia region. The five countries were selected based on the fifth highest population (Indonesia, Philippines, Vietnam, Thailand, and Myanmar). The period of observation is 90 days, and the forecast period is 21 days; the window period is ten days before and ten days after the announcement. The results showed that there was no significant difference in returns before and after the announcement in five countries in the Southeast Asia region