Manajemen keuangan berkewaiiban untuk membuat keputusankeuangan yang terdiri dari keputusan penda... more Manajemen keuangan berkewaiiban untuk membuat keputusankeuangan yang terdiri dari keputusan pendanaan, investasi dandeviden. Keputusan keuangan yang tepat dapat memaksimumkan nilai perusaliaan (tujuan perusahaan). Alat analisis yang digmakan adalah regresi dengan data panel. Penelition ini menemukon bahwa kcputusan pendanaan dan investasi mempengaruhi nilai perusahaan, sedang keputusan dividen tidak mempengaruhi nilai Perusahaan.Keywords: keputusan pendonaan, keputusan investasi, keputusandiv iden, nilai perusahaan.
This study aimed to investigate and prove empirically about the differences between the financial... more This study aimed to investigate and prove empirically about the differences between the financial performance of PT. Syariah Mandiri and PT. Bank Muamalat Indonesia during the period 2017-2021. This study was a descriptive comparative study. The data used are secondary data in the form of financial statements of companies that obtained from published financial statements of Bank Indonesia at www.bi.go.id sites as well as from the official website of each bank. Data analysis was performed using financial ratio analysis of CAR, NPM, ROA, BOPO,LDR. And analysis technique which was use to see the comparison between the performance of Bank Syariah Mandiri and Bank Muamalat Indonesia was the method of Independent sample t-test. The analysis conducted shows that there are significant differences for the ratio of NPM, ROA, BOPO. While the ratio of CAR and LDR there was not a significant difference.
Bulletin of Udmurt University. Series Economics and Law, 2020
The article considers an instrument of influence on the economic development of the Russian Feder... more The article considers an instrument of influence on the economic development of the Russian Federation in the form of creating special economic zones. The current state of Russian enterprises is described in terms of the theory of techno-economic paradigm. The problem of technological backwardness of Russia is revealed. In this regard, the authors consider special economic zones as an engine for the development of the Russian Federation. The principles of functioning of these zones are described, privileges for enterprises registered in the territory of special economic zones are listed. The types of zones are also characterized, among which four are distinguished by the legislation of Russia: industrial-production, technical-innovative, tourist-recreational and port. Examples are given for each type of special economic zone. The authors examined the stages of construction of these zones, and the legislation that determines their functioning. The article also provides an example of ...
Journal of Research in Business, Economics, and Education, Jun 30, 2020
The development of the company is currently affecting the profession of public accounting. The mo... more The development of the company is currently affecting the profession of public accounting. The more a company develops, the more the public accounting profession will develop. Public accountant is an independent party whose duty is to examine and assess whether the financial statements have been presented fairly and in accordance with generally accepted accounting principles. Many phenomena indicate that the auditor's performance in the examination or assessment process for interested parties is still far from good. The auditor must carry out ethical standards and support the goals of professional norms which are one aspect of professional commitment. Auditor performance is not only seen from the ability to work perfectly, but also the ability to master and manage themselves and the ability to foster relationships with others (Emotional Intelligence / emotional intelligence). The results in this study indicate that emotional intelligence and professional ethics together (simultaneously) significantly influence the performance of auditors at the Public Accountant Office in Pasar Minggu sub-district, South Jakarta. These results can be seen the calculated F value of 41,644 with a significant level of 0,000. Because the significant probability is much smaller 5% (0.05) obtained from the results of the regression analysis and the terminated coefficient (R2) or adjusted R Square of 0.687 or 68.7% auditor performance variables that can be explained by variables of professional ethics and emotional intelligence, while the remaining 31.3% is explained by other variables not included in this study.
The development of the company is currently affecting the profession of public accounting. The mo... more The development of the company is currently affecting the profession of public accounting. The more a company develops, the more the public accounting profession will develop. Public accountant is an independent party whose duty is to examine and assess whether the financial statements have been presented fairly and in accordance with generally accepted accounting principles. Many phenomena indicate that the auditor's performance in the examination or assessment process for interested parties is still far from good. The auditor must carry out ethical standards and support the goals of professional norms which are one aspect of professional commitment. Auditor performance is not only seen from the ability to work perfectly, but also the ability to master and manage themselves and the ability to foster relationships with others (Emotional Intelligence / emotional intelligence). The results in this study indicate that emotional intelligence and professional ethics together (simulta...
One of the investment activities that can be done is by investing in securities or stocks. The st... more One of the investment activities that can be done is by investing in securities or stocks. The stock itself is evidence of equity participation in a company. Efficient Market Hypothesis explains that stock prices reflect all available information, which means that any information that can be used to predict stock performance will be reflected in stock prices. The sample objects of the companies studied were manufacturing companies on the Indonesia Stock Exchange for 2018, where their financial reports have been published and have been audited. The stock price which is the object of the dependent variable is the price per March 31, which is the last reported price when the shares are sold on the stock exchange, where three months after the end of the fiscal year, at this time the stock price reflects all information available in the market. This price occurs after the shares are listed on the stock exchange (secondary market price), and on March 31 all audit reports have been submitt...
Manajemen keuangan berkewaiiban untuk membuat keputusankeuangan yang terdiri dari keputusan penda... more Manajemen keuangan berkewaiiban untuk membuat keputusankeuangan yang terdiri dari keputusan pendanaan, investasi dandeviden. Keputusan keuangan yang tepat dapat memaksimumkan nilai perusaliaan (tujuan perusahaan). Alat analisis yang digmakan adalah regresi dengan data panel. Penelition ini menemukon bahwa kcputusan pendanaan dan investasi mempengaruhi nilai perusahaan, sedang keputusan dividen tidak mempengaruhi nilai Perusahaan.Keywords: keputusan pendonaan, keputusan investasi, keputusandiv iden, nilai perusahaan.
This study aimed to investigate and prove empirically about the differences between the financial... more This study aimed to investigate and prove empirically about the differences between the financial performance of PT. Syariah Mandiri and PT. Bank Muamalat Indonesia during the period 2017-2021. This study was a descriptive comparative study. The data used are secondary data in the form of financial statements of companies that obtained from published financial statements of Bank Indonesia at www.bi.go.id sites as well as from the official website of each bank. Data analysis was performed using financial ratio analysis of CAR, NPM, ROA, BOPO,LDR. And analysis technique which was use to see the comparison between the performance of Bank Syariah Mandiri and Bank Muamalat Indonesia was the method of Independent sample t-test. The analysis conducted shows that there are significant differences for the ratio of NPM, ROA, BOPO. While the ratio of CAR and LDR there was not a significant difference.
Bulletin of Udmurt University. Series Economics and Law, 2020
The article considers an instrument of influence on the economic development of the Russian Feder... more The article considers an instrument of influence on the economic development of the Russian Federation in the form of creating special economic zones. The current state of Russian enterprises is described in terms of the theory of techno-economic paradigm. The problem of technological backwardness of Russia is revealed. In this regard, the authors consider special economic zones as an engine for the development of the Russian Federation. The principles of functioning of these zones are described, privileges for enterprises registered in the territory of special economic zones are listed. The types of zones are also characterized, among which four are distinguished by the legislation of Russia: industrial-production, technical-innovative, tourist-recreational and port. Examples are given for each type of special economic zone. The authors examined the stages of construction of these zones, and the legislation that determines their functioning. The article also provides an example of ...
Journal of Research in Business, Economics, and Education, Jun 30, 2020
The development of the company is currently affecting the profession of public accounting. The mo... more The development of the company is currently affecting the profession of public accounting. The more a company develops, the more the public accounting profession will develop. Public accountant is an independent party whose duty is to examine and assess whether the financial statements have been presented fairly and in accordance with generally accepted accounting principles. Many phenomena indicate that the auditor's performance in the examination or assessment process for interested parties is still far from good. The auditor must carry out ethical standards and support the goals of professional norms which are one aspect of professional commitment. Auditor performance is not only seen from the ability to work perfectly, but also the ability to master and manage themselves and the ability to foster relationships with others (Emotional Intelligence / emotional intelligence). The results in this study indicate that emotional intelligence and professional ethics together (simultaneously) significantly influence the performance of auditors at the Public Accountant Office in Pasar Minggu sub-district, South Jakarta. These results can be seen the calculated F value of 41,644 with a significant level of 0,000. Because the significant probability is much smaller 5% (0.05) obtained from the results of the regression analysis and the terminated coefficient (R2) or adjusted R Square of 0.687 or 68.7% auditor performance variables that can be explained by variables of professional ethics and emotional intelligence, while the remaining 31.3% is explained by other variables not included in this study.
The development of the company is currently affecting the profession of public accounting. The mo... more The development of the company is currently affecting the profession of public accounting. The more a company develops, the more the public accounting profession will develop. Public accountant is an independent party whose duty is to examine and assess whether the financial statements have been presented fairly and in accordance with generally accepted accounting principles. Many phenomena indicate that the auditor's performance in the examination or assessment process for interested parties is still far from good. The auditor must carry out ethical standards and support the goals of professional norms which are one aspect of professional commitment. Auditor performance is not only seen from the ability to work perfectly, but also the ability to master and manage themselves and the ability to foster relationships with others (Emotional Intelligence / emotional intelligence). The results in this study indicate that emotional intelligence and professional ethics together (simulta...
One of the investment activities that can be done is by investing in securities or stocks. The st... more One of the investment activities that can be done is by investing in securities or stocks. The stock itself is evidence of equity participation in a company. Efficient Market Hypothesis explains that stock prices reflect all available information, which means that any information that can be used to predict stock performance will be reflected in stock prices. The sample objects of the companies studied were manufacturing companies on the Indonesia Stock Exchange for 2018, where their financial reports have been published and have been audited. The stock price which is the object of the dependent variable is the price per March 31, which is the last reported price when the shares are sold on the stock exchange, where three months after the end of the fiscal year, at this time the stock price reflects all information available in the market. This price occurs after the shares are listed on the stock exchange (secondary market price), and on March 31 all audit reports have been submitt...
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