<p><em>The objective of the research was to examine the influence of size, firm age, CR, DER, ROA, ROE, NPM, EPS, and PER on financial distress level with. The population was manufacture companies listed in BEI (the Indonesia Stock Exchange) in the period of 2010-2014. The samples were 73 manufacture companies listed in BEI, taken by using purposive sampling technique so that there were 365 observations. The data were secondary data which were obtained from financial statement. The gathered data were analyzed by using multiple linear regression analysis and path analysis with an SPSS 21 software program. The result of the research showed that ROA had negative and significant influence on financial distress level. Firm size, Current Ratio, DER, ROE, EPS, and PER had negative and insignificant influence on financial distress level. Meanwhile, firm age had positive but insignificant influence on financial distress level, and NPM had positive and significant influence on financial distress level. </em></p>
The purpose of this study is to find out the effect of Diamond Fraud on academic fraud with student behavior as a moderating variable. The research method used was a quantitative research method by using questionnaire as data collection technique. The population of this study was all active students at Polytechnic LP3I Medan as many as 559 students. The sampling technique used saturated samples, which obtained a sample of 418 students. The gathered data were analyzed by using descriptive statistic, multiple regression and moderating regression analysis. The result of this study showed that Diamond Fraud simultaneously affected academic fraud. However, partially the component of diamond fraud such as pressure, opportunity and rationalization had a significant effect on academic fraud, while the capability had no effect on fraud academic. Furthermore, the result of the moderating test were known that student behavior becomes a moderating variable between the influence of diamond fraud on academic fraud.
The objective of this study was to examine the influence of size, firm age, CR, DER, ROA, ROE, NPM, EPS, and PER on stock price through financial distress level. The population was manufacture companies listed in BEI (the Indonesia Stock Exchange) in the period of 2010-2014. The samples were 73 manufacture companies listed in BEI, taken by using purposive sampling technique so that there were 365 observations. The data were secondary data which were obtained from financial statement. The result of the research showed that size, firm age, Current Ratio, and PER had positive and significant influence on stock rate. NPM and ROA had positive but insignificant influence on stock price. DER, ROE, and EPS had negative and insignificant influence on stock price. ROA had negative and significant influence on financial distress level. Firm size, Current Ratio, DER, ROE, EPS, and PER had negative and insignificant influence on financial distress level. Meanwhile, firm age had positive but insignificant influence on financial distress level, and NPM had positive and significant influence on financial distress level. Financial distress level mediated the influence of DER, ROE, and EPS on stock price. Meanwhile, financial distress level did not mediate size, firm age, Current Ratio, NPM, and PER on StockPrice.
Intense competition requires MSMEs to be active in innovating both in terms of products, marketing and business development. MSME Ummu Syuraih produces Muslim clothing, khimar and niqab. MSME Ummu Syuraih also facing several problems in running its business including the using of financial management manually,lacking of HR capabilities and production machinery, using a mouth to mouth marketing and displaying less attractive product packaging. The purposes of this community service activity is to 1) manage the MSME Ummu Syuraih business financial management professionally, 2) increase the capacity of products through enhancing the expertise and skills of its HR, 3) expand the marketingnetwork for the products through the right marketing mix strategy, 4) improve the display of the packaging of the products. Activities in community service include training (sewing skills, marketing and financial management by using application and website), assistance (using financial management application and website), and tool grants. Based on the implementation and evaluation of the activities, it can be concluded that SMSE Ummu Syuraih can manage her business professionally and there is an increase in production and sales capacity due to the increase of customers demand.
WO Wiwik Pengantin merupakan usaha yang bergerak di bidang jasa perencanaan pernikahan yang menawarkan jasa tata rias, busana, aksesoris, dekorasi, catering, video dan foto pernikahan. Dalam menjalankan usahanya banyak kendala dan permasalahan yang mengikutinya diantaranya kurangnya kemampuan merias pengantin yang sesuai dengan perkembangan zaman, penggunaan bauran pemasaran yang masih menggunakan cara tradisional (word of mouth marketing), kurangnya variasi produk dan jasa yang ditawarkan, serta pengelolahan manajemen keuangan yang masih sederhana. Metode kegiatan pengabdian ini dilaksanakan dalam beberapa tahap yakni ; (1) pelatihan kemampuan merias (2) pelatihan manajemen keuangan (3) pelatihan penggunaan website sebagai media promosi, (4) pemberian alat dan bahan sebagai stimulant, dan (5) pendampingan dalam setiap prosesnya. Pelatihan dan pendampingan memberikan dampak positif kepada usaha jasa rias pengantin mbak wiwik diantaranya meningkatnya kemampuan dan keterampilan merias, meningkatnya pemahaman dan pengetahuan penentuan harga jual yang tepat, dapat memperluas jaringan pemasaran dengan penggunaan website, meningkatnya kualitas dan kuantitas produk serta jasa
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