Yogo heru Prayitno

• Universitas Widyatama

The goal of this study is to look into the impact of solvency on company size in coal mining businesses listed on the Indonesian Stock Exchange (IDX) between 2021 and 2023. The dependent variable in this study is company size, which is measured by total assets, while the independent variable is solvency, which is measured by the Debt to Equity Rati...

An audit is a systematic process performed by a competent and independent party to gather and objectively assess information with the goal of determining the level of fairness and reliability of financial accounts. Audited financial statements have an important role for companies and external parties in decision making, so that audit quality greatl...

This research provides an overview of the cost of a product for a business which is one of the main things and affects the business plan in the long term. Many of them determine the cost of a product only based on a rough estimate without clarity on the basic elements in the calculation of production costs such as direct labor costs and overhead co...

This research is included in event study research. Researchers observed whether unusual recoveries occurred before and after the January Effect phenomenon. In the research, researchers tested whether there were differences in abnormal returns before and after the January Effect event and whether there were differences in abnormal returns in each ev...

Penelitian ini bertujuan untuk mengetahui bagaimana kondisi perputaran kas, perputaran piutang, dan perputaran persediaan, serta bagaimana profitabilitas dicapai dan seberapa besar pengaruh perputaran kas, perputaran piutang, dan perputaran persediaan terhadap profitabilitas pada perusahaan sektor Food and Beverage yang terdaftar di Bursa Efek Indo...

Companies that carry out an IPO on the capital market will usually experience better performance changes and thus gain greater profits. Financial performance ratios are used by investors to make investment decisions in a company and determine company value. This research is in the form of comparative quantitative research. This comparative research...

Financial performance or profitability is very critical for a company. The financial performance can support management in making decisions. The better the financial performance, the higher the company value. This research aimed to determine the influence of corporate social responsibility and leverage on company performance. The method used in thi...

Purpose: The goal of this study is to investigate the impact of leverage and company size on the delay in auditing of manufacturing companies listed on the IDX (2016-2018). Research methodology: Descriptive and vericative methods were used for the study design. The purposive judgement sampling method was used for sample determination in the present...

Currently, the company's performance in delivery services has a significant impact on society. The performance of companies in this sector increases in line with the public's need for the services they offer. This research focuses on 19 companies in the K211 sub-sector (logistics and delivery). From this population, a sample was selected consisting...

Pengabdian Kepada Masyarakat (PKM) ini dilaksanakan untuk aparatur Desa dan BUMNDes di wilayah kecamatan Balubur Limbangan Kabupaten Garut. Kegiatan abdimas ini bertujuan untuk meningkatkan kemampuan dan pemahaman tentang Akuntansi, pengelolaan, pelaporan dan pertanggungjawaban keuangan Desa. Masih adanya desa yang belum efektif dalam pengelolaan k...

Perkembangan ekonomi di Indonesia terus mengalami peningkatan dan diyakini membaik karena salah satu faktor yaitu didukung oleh pasar modal yang berkembang pesat setiap tahunnya. Investasi dilakukan oleh investor karena mempunyai tujuan untuk memperoleh suatu keuntungan. Dalam konteks manajemen investasi, tingkat keuntungan disebut sebagai return....

This study aims to analyze the causal relationship between the exchange rate and export value in Indonesia using time series data from 1997 to 2020. The analytical method that will be used in this research is the Granger Causality Test approach. The instruments used are the data normality test, the stationary test, the optimal lag test, and the Gra...

This study analyzes daytime data. Researchers are studying the factors behind the Russian and Ukrainian military attacks. This study aimed to discover if there was a significant difference in the number of aberrant returns before and after the event, as well as in each daily period during the event. Researchers utilize intraday stock prices to calc...

Kegiatan Pengabdian Kepada Masyarakat akan dilaksanakan pada Pelaku Usaha Menengah (UKM) yang bergerak pada bidang Produk Karet, terletak di Kampung BTN, Jl. Cihonje-Batukarut No.58, Wargaluyu, Kec. Arjasari, Bandung, Jawa Barat 40379. Pengabdian Kepada Masyarakat ini bertujuan mengoptimalkan Pelaku usaha menengah produk Karet yang terkendala terha...

Penelitian ini bertujuan untuk menganalisis pengelolaan usaha mikro yang efektif dan efisien untuk jangka panjang dalam upaya meningkatkan laba usaha dan keberlanjutan dari usaha tersebut melalui penerapan akuntansi manajemen seperti penetapan harga pokok penjualan, harga jual, lalu akuntansi keuangan dalam penyusunan laporan keuangan dan digitalis...

This study investigates whether the company financial performance can affect the timelines financial reporting in Indonesia mining companies. By following signaling theory, this study argues that the better a company financial performance then the company will be on time in reporting its financial statements, in vice versa. The factors which are in...

The purpose of this study was to determine the effect of firm size and leverage on audit delay. This research is motivated by the case of delays in the submission of financial statements to companies listed on the Indonesia Stock Exchange which have an impact on the decline in investor confidence in the company. The research method used is the expl...

This study investigates whether the company financial performance can affect the timelines financial reporting in Indonesia mining companies. By following signaling theory, this study argues that the better a company financial performance then the company will be on time in reporting its financial statements, in vice versa. The factors which are in...

BPR merupakan lembaga keuangan yang menyalurkan dana kepada debitur terutama kepada Usaha Menengah, Kecil dan Mikro (UMKM) untuk meningkakan pendapatan dan meningkatkan perekonomian ssktor riil. Penelitian ini dilakukan terhadap Bank perkreditan Rakyat (BPR) yang ada dikota Bandung dalam peneltian ini diperoleh sampel sejumlah 9 BPR, dengan mengana...

The Effect of Price to Book Value (PBV) on Shares Returns in Property Corporates Listed at the Indonesia Stock Exchange (IDX) for the Period of 2016-2018

This research aims to make sure the effect of cash ratio & receivable turnover on net profit margins. This research is motivated by an increase in the efficiency and effectiveness of the corporate in running the company. To measure the efficiency of corporate activities, one of them is the ability to obtain profits that are measured using profitabi...

The study aims to determine the effect of profitability with the variable Return on Equity on stock returns in food and beverage sector companies in Indonesia. The study was conducted using 18 companies as a sample using financial reports on manufacturing sub-food and beverage consumer goods. The research method used was purposive judgment sampling...

Multinational companies are one indicator of development for a country. The more number of multinational companies open operations in a country, then it will have an impact for the economic improvement of the country. However, in recent years many of these multinational companies have announced retreat from all operations in Indonesia and stop the...

This research aims to find out how to optimize management accounting as a company strategy in achieving the goals expected by stakeholders. The research method used is descriptive method. Data from the results of direct observation through questionnaires and interviews are processed and described based on sources from the literature (articles, book...

"Si Macan Kumbang" (Analisis Solusi Bersaing: Membentuk Creative Entrepreunership, Andal, Kompeten, Tumbuh dan Berkembang) Studi Kasus pada Unit BUsiness Community Development

Analisis Kesiapan Pelaku UMKM Kota Bandung dalam Menerapkan E –Commerce

this research purpose is to remind the role of management accounting for the business success. This research is using descriptive qualitative by studying literature method. The strategy is a key determinant of the success of a company in the long term that will ultimately make the company become winners in their respective industries. In fact, in a...

This research aims to test the student-investors' behaviour in making investment decisions. Information derived from rumours and news is used to test decisions made by students-investors. The data for this study is obtained through questionnaires distributed to a sample of 83 respondents out of a total population of 104 Widyatama University student...

ABSTRAK Tujuan dari penelitian ini yaitu mengetahui pengaruh minat mahasiswa akuntansi dalam menentukan pilihan pekerjaan. Populasi dalam penelitian ini adalah mahasiswa jurusan akuntansi yang sudah menempuh mata kuliah kewirausahaan. Sampel diambil dengan cara pusposive random sampling dan convenient random sampling dengan jumlah 34 mahasiswa di U...

Abnormal Return di Sekitar Tanggal Pengumuman Pembagian Dividen Setelah Lama Tidak Membagi (Studi Peristiwa Berbasis Data Intraday)