Tujuan dari penelitian ini adalah untuk menganalisa pengaruh Good Corporate Governance (GCG) yang diproksikan proporsi Dewan Komite Independen (DKI) dan Kepemilikan Institusional (KI), Ukuran perusahaan terhadap variabel dependen yaitu kinerja keuangan perusahaan yang diproksikan Return On Assets (ROA). Populasi yang digunakan adalah perusahaan subsektor perbankan yang terdaftar di Bursa Efek Indonesia. Metode pengambilan sampel dalam penelitian ini menggunakan teknik non probability sampling dengan metode purpusive sampling dimana dalam menentukannya menggunakan kriteria tertentu yaitu perusahaan subsektor perbankan yang konsisten mempublikasikan laporan keuangan, mengungkapkan GCG, memperoleh laba positif di Bursa Efek Indonesia (BEI) selama periode 2017-2019 sehingga ditemukan sebanyak 68 unit sampel. Model uji analisis yang digunakan pada hipotesis ini adalah dengan menggunakan analisis regresi linear berganda. Hasil penelitian memperlihatkan bahwa proporsi Dewan Komite Independen (DKI), Kepemilikan Institusional (KI), Ukuran perusahaan berpengaruh signifikan terhadap Return On Assets (ROA), begitu juga secara simultan proporsi Dewan Komite Independen (DKI), Kepemilikan Institusional (KI), dan Ukuran perusahaan berpengaruh signifikan terhadap kinerja (ROA) perusahaan subsektor perbankan di Bursa Efek Indonesia periode 2017-2019. Kata Kunci: Return on assets; dewan komite independen; komite institusional; ukuran perusahaan The influence of good corporate governance and company size on the financial performance of banking subsector companies listed on the IDX
PT Garuda Indonesia, Tbk is the government's largest airline company, experienced irregularities in its 2018 financial statements which were published stating a profit, while the previous quarter's financial statements reported a loss. This irregularity reaped a polemic which ended with a sanction from the OJK in the form of a fine and the need to restate financial statements. The purpose of this study is to determine the financial performance of PT Garuda Indonesia, Tbk after the restatement using the Du Pont System analysis so that the causes of the ups and downs of the ROE, ROI, NPM and TATO variables as components of the analysis are known, so that the company can prepare the type of strategy taken to avoid severity. The results of the study found that the financial performance of PT Garuda Indonesia Tbk is in an unhealthy condition.
Software akuntansi berbasis komputer bertujuan untuk memberikan kemudahan untuk menghasilkan informasi keuangan yang dapat dipercaya, relevan, tepat waktu, lengkap, dapat dipahami, dan teruji. MYOB (Mind Your Own Business) Accounting merupakan salah satu software yang mengolah data akuntansi secara terpadu (integrated software) mulai dari pencatatan data transaksi kemudian diproses secara otomatis ke dalam seluruh catatan akuntansi sampai dengan laporan keuangan perusahaan agar dapat disajikan dengan cepat. Kebutuhan perusahaan akan SDM yang mampu menjalankan software akuntansi merupakan peluang bagi para lulusan yang mempunyai skill di bidang ini untuk dapat bersaing dalam memperebutkan lapangan kerja. Melihat pserlunya memahami akuntansi berbasis komputer beserta cara mengoperasikannya, mendorong tim PKM Institut Asia untuk mengadakan pengabdian masyarakat dengan mengadakan pelatihan MYOB versi 19.6 kepada peserta didik Wearnes Education Center Malang jurusan Teknik Informatika mengingat peserta didik lembaga ini memang telah mendapat mata pelajaran akuntansi, namun belum memberikan mata pelajaran komputer akuntansi. Program pengabdian yang dilaksanakan selama 3 hari ini memberi pengenalan konsep dasar akuntansi menggunakan perhitungan manual maupun menggunakan aplikasi MYOB Accounting versi 19.1 beserta praktik langsung mengoperasikan MYOB Accounting. Hasil program pengabdian masyarakat ini berupa peningkatan jumlah peserta yang berkemampuan dalam membuat laporan keuangan melalui cara perhitungan manual rata-rata naik sebesar 36% dan jumlah peserta yang berkemampuan membuat laporan keuangan melalui aplikasi MYOB Accounting rata-rata naik sebesar 90%.
Wearnes is an out-of-school educational institution that provides computer, business and sales marketing materials with the aim of providing students with the skills to become entrepreneurs. However, the development and discovery of new ideas for entrepreneurship in educational institutions is still not optimal because the number of meetings on sales marketing material is relatively short, resulting in a lack of implementation of business/business concepts into business practices. For this reason, it is necessary to provide training to foster enthusiasm, new ideas and entrepreneurial creativity. This training also provides a way of calculating break even point analysis of the business plan that will be implemented, especially how to determine the selling price of its business products. The importance of providing this training is to contribute to students who are the younger generation with great potential to start new businesses and develop them in the future so that they have a large multiplier effect in creating new jobs.
The purpose of this study was to analyze the effect of independent variables, profitability proxied by Return On Equity (ROE) and solvency proxied by Debt to Assets Ratio (DAR) on the dependent variable, namely stock prices. The population in this study were 45 companies in the LQ45 category listed on the Indonesia Stock Exchange. Sampling in this study using purposive sampling method, namely as many as 31 companies that are consistently indexed LQ45 on the Indonesia Stock Exchange (IDX) during the 2015-2019 period with the amount of data processed after the outlier process as many as 129 samples. The analysis test model used in this hypothesis is multiple linear regression analysis. The results showed that profitability (ROE) had no effect on stock prices, solvency (DAR) had no effect on stock prices, and simultaneously (ROE) and solvency (DAR) had no effect on company stock prices. Keywords: Stock Price, Return on Equity (ROE), Debt to Assets Ratio (DAR)
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