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Shehan Permayo Pasa; Evi Yuniarti; M. Muhayin A. Sidik

Akuntansi dan Ekonomi Pajak: Perspektif Global 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research was conducted to determine the effect of liquidity, profitability, leverage, and firm size on dividend policy in oil, gas, and coal subsector companies listed on the the Indonesia Stock Exchange (IDX) in 2020-2023. This research uses 4 independent variables in the form of liquidity which is measured by the current ratio, profitability which is measured by the return on assets, leverage which is measured by the debt to equity ratio, and firm size which is measured by ln.total assets. The dependent variable is dividend policy, measured using the dividend payout ratio. The population in this research is 85 oil, gas, and coal subsector companies registered on the IDX in 2020-2023. Sampling used purposive sampling technique. The total research sample was 14 companies with 56 financial report data tested using multiple linear regression analysis. The results of the research that has been conducted show that profitability has an effect on dividend policy, while liquidity, leverage, and firm size have no effect on dividend policy.

Rifa Alfiandi; Ni Luh Supadmi

International Journal of Economics, Commerce, and Management 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Profit growth is the rate of increase in profit obtained by a company. Profit growth is an important factor in assessing a company's financial performance. This study aims to examine the effect of financial ratios on profit growth in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2022. The research sample used was 20 companies with 80 observation samples. The financial ratios used are liquidity, solvency, profitability, and activity ratios. These financial ratios are proxied by the Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Total Asset Turnover (TAT), respectively. Testing was carried out using multiple linear regression analysis. Based on the results of the hypothesis test, it is known that the profitability ratio proxied by Return on Assets (ROA) has a positive effect on profit growth and the activity ratio proxied by Total Asset Turnover (TAT) has a negative effect on profit growth. Other results, namely the liquidity ratio proxied by the Current Ratio (CR) and the solvency ratio proxied by the Debt to Equity Ratio (DER) have no effect on profit growth. These results mean that the profitability ratio and activity ratio can be determinants of profit growth predictors and can be a reference for investors to make investment decisions.

Amri Darma Kurniawan S; Rusiadi Rusiadi; Bakhtiar Efendi; Lia Nazliana Nasution

Jurnal Ekonomi dan Pembangunan Indonesia 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to determine the influence of Islamic banking financial ratios in the form of Return on Assets (ROA) Ratio, Non Performing Financing (NPF) Ratio, Financing to Deposit Ratio (FDR) and Total Asset Turnover (TATO) on the Operational Cost-Operational Income Ratio (BOPO) at Sharia Commercial Banks in Indonesia.  This research uses a quantitative approach with sample data totaling 7 (seven) sharia commercial banks out of 13 (thirteen) sharia commercial bank populations registered with the Financial Services Authority. Research data uses secondary data for the annual period in the period 2010 - 2023. By using the ARDL (Autoreggressive Distributed Lag) panel model using the PMG (Pooled Mean Group) method, the research results show that in the panel, it turns out that the Leading Indicator is the effectiveness of the variable in controlling the BOPO Ratio at Sharia Commercial Banks in Indonesia is Return on Assets (ROA), where ROA significantly influences the BOPO Ratio at Bank Muamalat Indonesia, Bank Aceh Syariah, Bank Riau Kepri Syariah, Bank Jabar Banten Syariah, Bank Mega Syariah, and Bank NTB Syariah, with stable positions in the short and long term. Of the 7 (seven) Sharia Commercial Banks that are the objects of research, there are 4 (four) banks that are leading indicators of the effectiveness of sharia banking in influencing the stability of the BOPO ratio, namely: Bank Aceh Syariah, Bank Riau Kepri Syariah, Bank Jabar Banten Syariah, and Bank Mega Syariah through ROA, NPF, FDR, and TATO.  Financing to Deposit Ratio (FDR) is also capable of being a Leading Indicator of variable effectiveness to influence the BOPO Ratio at Bank Muamalat Indonesia, Bank Aceh Syariah, Bank Riau Kepri Syariah, Bank BCA Syariah, Bank Jabar Banten Syariah, Bank Mega Syariah, and Bank NTB Syariah, However, its position is unstable in the short and long term.

Sarmilania Sarmilania; Pra Gemini; Aminah Aminah

Jurnal Penelitian Manajemen dan Inovasi Riset 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This aims to determine the profitability ratio to measure financial performance at PT Fast Food Indonesia. This research uses quantitative methods and focuses on finding out how Profitability ratios measure financial performance at PT Fast Food Indonesia Tbk from 2019 to 2023. Based on the results of research that has been carried out using profitability ratio calculations, namely Net Profit Margin, Return On Assets, and Return On It is known that Equity at PT Fast Food Indonesia Tbk experiences fluctuations every year except 2023. So it is concluded that the company's financial performance after being calculated using these three indicators is still below the industry average standard except in 2023 capable of being above industry standards.

Adhe Pertiwi Mareta; Febyviani Dwimutian Anggraini; Kustiyah Kustiyah; Mardhiyah Hayati

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The main goal of the Islamic financial industry is falah, which is always involved in matters beneficial to the community. The Islamic finance beginning to emphasize broader social responsibility issues, such as environmental concerns. To maintain economic sustainability and protect the environment, the world faces two challenges in an increasingly complex global era. Sukuk generally refers to a certificate that has the same value as a portion or the entirety of assets to obtain returns and services within the ownership of specific assets and projects or special investment activities. SDGs aim to reduce the impact of damage through the emphasis on achieving it through collaboration between countries and sectors. library research Sustainable development not only prioritizes economic growth but also how economic activities can ensure the healthy and non-excessive use of natural resources to achieve optimal results. However, there are several issues that hinder its implementation. In a situation like various factors that hinder sustainable economic growth in Indonesia.

Risma Julkismayana; Ni Made Adi Erawati

International Journal of Economics, Commerce, and Management 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to obtain empirical evidence regarding the effect of trading volume activity, profitability and solvency on stock returns. This study analyzed 122 samples of banking companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The samples were selected through purposive sampling method and analyzed using multiple linear regression. The results of the study indicate that trading volume activity has no effect on stock returns, profitability has a positive effect on stock returns and solvency has a negative effect on stock returns. The theoretical implications of this study are able to confirm the signal theory based on the hypothesis tests conducted. The practical implications of this study provide knowledge and can be used as consideration for companies regarding financial management policies and as considerations for investors regarding investment decision making

Dewi Amalia

Majelis : Jurnal Hukum Indonesia 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This article discusses a theoretical study of impoverishment punishment for corrupt perpetrators. Corruption is considered a planned crime that has a negative impact on the state and society and requires decisive action to eradicate it. This survey revealed that the majority of students think that impoverishment punishment, which is expected to have a deterrent effect compared to prison sentences, can be an effective preventive effort in eradicating corruption. The students also emphasized the importance of returning assets to the state to compensate for losses due to corruption. The view of the death penalty for corruption perpetrators is now considered irrelevant, because the focus is on recovery economy and justice. This study shows that a stricter and more systematic approach is needed in eradicating corruption, including stricter regulations, proper asset management, and educating the public about the negative impacts of corruption. Thus, this article presents an understanding of sharing perspectives. The younger generation can help create more effective anti-corruption policies in Indonesia.

Mardian Idris Harahap; Rusiana Hafizah; Wulan Anggraini; Sri Dayani; Yarsha Ardhana Harahap +2 more

jurnal Riset Rumpun Agama dan Filsafat 2024 Pusat Riset dan Inovasi Nasional

Investment is a type of economic activity. Behind all wealth there is zakat. If wealth is not used in a useful way, it can be taken away by zakat over time. One of the good things about zakat is that it encourages all Muslims to use their money in ways that are productive. Only the profits from investments are subject to zakat, not the assets themselves. Everyone should know about the ethics of investing to make sure they don’t invest in things that are not allowed in Islam. Not knowing about Islamic investment can lead people to make bad decisions and act in ways that go against Islamic law. The desire for big profits is one reason people might make wrong choices. Investment is a kind of business, and it has risks because it involves uncertain things, which can lead to uncertain or unstable results. Islam encourages people to take action and be prepared through investing. Putting money in an Islamic bank is also considered an investment because the outcome is not certain.

Suramin Suramin; Yasmirah Mandasari Saragih; Ismaidar Ismaidar

IJLS (International Journal of Law and Society) 2024 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Village funds disbursed by the government sourced from the APBN are still considered as assets that continue to be targeted by certain Village Heads with low morals. The high political costs to get the number one seat in the village cause people to do anything to get it. Because the village funds disbursed are quite tempting. In just one year in mathematical calculations, the capital spent during the process of getting the position of village head can be returned. Therefore, the suboptimal performance of the village head is due to many stumbling blocks of interest. The village head is no longer focused on the promised programs. The village head only focuses on efforts to return the campaign funds spent so far. The high number of corruption cases that hit the village head if it does not become the government's attention, the disbursement of village funds which were originally intended to make the village strong, advanced and independent will be in vain. That is why the role of the Village Consultative Body is needed here, an independent institution whose status is outside the village government. The function of the BPD which is expressly stated in the village law has not been implemented optimally, this results in village fund leaks always occurring every year in almost all regions of Indonesia. This study uses a normative legal research type, namely research that focuses on research on related laws and regulations. The results of this study indicate that Village Fund Supervision in Improving the Performance of the Village Consultative Body has not been guided and based on the principles of Law No. 6 of 2014 concerning Villages. The BPD has not fully carried out its functions. And the obstacles experienced are mainly in the HR aspect besides the absence of regulations that explicitly explain how the technical supervision of the allocation of village funds.

Mulia Sari; Nasution, Nina Andriany

The International Conference on Education, Social Sciences and Technology 2024 International Forum of Researchers and Lecturers

This research is motivated by a decrease in the Liquidity Ratio in cash and cash equivalents due to an increase in investment acquisition and purchase of fixed assets which will cause depreciation expenses in the coming years to be greater which will directly reduce the company's profit. The Solvency Ratio has increased due to an increase in debt which will directly increase interest expenses, so it must be covered from operating profit. The Profitability Ratio has decreased in current year profit because the increasing amount of expenses will reduce net profit. The Activity Ratio has decreased inventory turnover due to decreased sales which has resulted in an increase in the amount of inventory. The purpose of this study is to determine the effect of Liquidity, Solvency, Profitability and Activity on Financial Performance at PT. Adi Sarana Armada Tbk. which is listed on the Indonesia Stock Exchange (IDX). The method used in this study is a quantitative descriptive method, the data in this study uses secondary data. Based on the results of the study, it shows that Liquidity ratio using Current Ratio has a partial positive effect on Financial Performance with Good criteria, this shows the company's ability to pay short-term obligations. Solvency ratio using Debt To Equity Ratio does not have a partial effect on Financial Performance with Poor criteria, this shows the company's inability to meet long-term obligations because risk assessment is ineffective, resulting in a greater risk of loss. Profitability ratio using Return On Asset does not have a partial effect on Financial Performance with Poor criteria, this shows that it is inefficient in using its assets to generate profits and ineffectiveness in accounts receivable turnover so that the small capital invested. Activity ratio using Total Asset Turn Over has a partial positive effect on Financial Performance with Very Good criteria, this shows the company's ability to utilize its assets to generate income.

Whindi Ayu Mayrena; Sakina Nur Hayati; Ifta Takhul Laiya; Kafidin Muzakki

ARDHI : Jurnal Pengabdian Dalam Negri 2024 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

E-Filing Service for Individual Taxpayers 1770 S to complete and report their annual SPT. According to Article 1 of Law Number 6 of 2009, the SPT or Announcement Letter is a document that must be applied by Taxpayers to inform the calculation and payment of tax on both tax and non-tax objects, assets and liabilities in accordance with applicable taxation law. regulation. Form 1770 S is intended primarily for simple individual taxpayers who have a gross income of more than Rp. 60 million per year. Before completing and filing the 1770 S Annual Tax Return, taxpayers must provide several documents, including Taxpayer Identification Number (NPWP), Electronic Filing Identification Number (EFIN), and proof of withholding. This Annual SPT reporting technique is carried out online via the DJP website www.djponline.pajak.go.id or via application.  

Kumaemaroh, Kumaemaroh; Khamimah, Khamimah

Jurnal Ilmiah Serat Acitya 2024 Universitas 17 Agustus 1945

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage dan growth terhadap kebijakan deviden pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2022. Jumlah sampel yang digunakan dalam penelitian ini adalah 12 perusahaan LQ45 dengan total 84 sampel pengamatan yang diperoleh dengan menggunakan metode purposive sampling.  Data pada penelitian ini diolah dan diuji dengan menggunakan metode analisis regresi berganda. Hasil penelitian ini adalah profitabilitas berpengaruh positf dan signifikan terhadap kebijakan deviden. Leverage berpengaruh positif dan tidak signifikan terhadap kebijakan deviden. Growth berpengaruh negatif dan tidak signifikan terhadap kebijakan deviden This research aims to determine the effect of profitability, leverage and growth on dividend policy in LQ45 companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2022 period. The number of samples used in this research was 12 LQ45 companies with a total of 84 observation samples obtained using the purposive sampling method.  The data in this study were processed using and tested using the multiple regression analysis method. The results of this research are that profitability has a positive and significant effect on dividend policy. Leverage has a positive and insignificant effect on dividend policy. Growth has a negative and insignificant effect on dividend policy

Aldi Raharjo; Suriadi Bangun; Hasudungan Sinaga

Journal of Student Research 2024 Pusat Riset dan Inovasi Nasional

Fraud and money laundering are two forms of economic crime that harm many parties, both individuals and institutions. In order to combat and eradicate these crimes, law enforcement authorities often face difficulties in securing and recovering assets obtained from illegal activities. Therefore, the use of asset confiscation mechanisms becomes crucial in an effort to restitute victims and recover illicitly obtained funds.This thesis examines the practical legal challenges faced by the legal system in confiscating criminal assets. These include the process of investigation and gathering valid evidence, as well as the challenges of dealing with concealment and diversion of assets by criminals. Limited resources and differences in legal systems between countries are also factors that affect effective asset forfeiture.Next, the author reviews various strategies and policies that can be implemented to improve the efficiency of confiscating criminal assets. The main focus includes increased cooperation between law enforcement agencies, the use of modern technology in asset analysis and tracking, as well as efforts to raise public awareness about the importance of returning illegally obtained assets.Finally, the author presents decision Number: 1221/Pid.B/2020/PN JKT.SEL or a successful case in conducting asset confiscation for fraud and money laundering. These cases provide valuable lessons on effective tactics and strategies in facing the challenges of economic crime.In conclusion, asset forfeiture is an important tool in the fight against fraud and money laundering. Through greater international cooperation, improved legal systems, and the implementation of appropriate strategies, it is hoped that asset recovery efforts related to economic crime can become more successful and have a positive impact on victims and society as a whole.  

I Wayan Renold Tino; I Putu Sudana

Gemawisata: Jurnal Ilmiah Pariwisata 2024 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

The profitability of a company, as reflected by ratios such as Return on Assets (ROA), measures its ability to generate profit from operational activities. In the consumer non-cyclical sector, while some companies have experienced a decline in profits, financial performance tends to remain stable. This study employs purposive sampling to obtain 106 observations and panel data regression analysis to explore the impact of green accounting, environmental performance, and CSR on profitability, given the varying results from previous studies. The research findings indicate that: 1) Green accounting has a positive effect on corporate social responsibility. 2) Environmental performance does not affect corporate social responsibility. 3) Green accounting does not impact company profitability. 4) Environmental performance does not impact company profitability. 5) Corporate social responsibility affects company profitability. 6) Corporate social responsibility mediates the relationship between green accounting and company profitability. 7) Corporate social responsibility does not mediate the relationship between environmental performance and company profitability.    

Andi Mustika Amin; Nisaul Husna Ramadhani Ilham; Nurman Nurman; Anwar Ramli; Anwar Anwar

Gemawisata: Jurnal Ilmiah Pariwisata 2024 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

This study aims to predict the potential bankruptcy of PT Waskita Karya Persero Tbk. Quantitative descriptive research type. The population used is the financial statements of PT Waskita Karya Persero Tbk with a sample of financial position reports and income statements from 2018-2023. Research data collection was carried out using documentation and literature studies. The analysis technique is the Zmijewski model (X-Score) with the three ratios, namely return on assets, debt ratio, current ratio and Altman model (Z-Score) with four ratios, namely the ratio of working capital to total assets, retained earnings to total assets, earning before interest and taxes to taotal assets, book value of equity to book value of debt. The research results of the Zmijewski model (X-Score) show that PT Waskita Karya Persero Tbk in 2018 is predicted to be a healthy company because the X-Score value is below the value of 0, in 2019-2023 it is predicted that the company has the potential fo bankruptcy because the X-Score value is above the value of 0. Meanwhile the Altman (X-Score) model shows that PT Waskita Karya Persero Tbk in 2018 is in gray zone because the Z-Score value is between 1.1 and 2.60, in 2019-2023 it is ini the danger zone because the Z-Score value is below the value of 1.1.    

I Gede Surya Suwana Saputra; Emilia Gustini

Jurnal Ekonomi dan Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the influence of liquidity, ownership structure, leverage, and Return On Assets (ROA) on dividend policy in companies on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. Dividend policy is an important decision for a company in determining the allocation of profits that will be distributed to shareholders and those that will be retained for investment purposes. Liquidity reflects a company's ability to meet short-term obligations, while ownership structure highlights the role of shareholders and managers in decision making. Leverage, which indicates the use of debt in financing, and ROA, as an indicator of profitability, are also considered important factors influencing dividend policy. This research differs from previous research with the addition of leverage variables as well as differences in population, sample and research period. It is hoped that the results of this research will provide a more comprehensive understanding of the factors that influence dividend policy and its implications for company value.

Arista Aulia Sabtarina Kurniawati; Rusmiyatun Rusmiyatun

International Bussines and Management Journal 2024 STIE Anindyaguna

This study aims to analyze "THE EFFECT OF GOOD CORPORATE GOVERNANCE ON COMPANY PERFORMANCE (Study of Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period)". By using four Good Corporate Governance mechanisms, namely the Board of Directors, Board of Commissioners, Managerial Ownership, and Institutional Ownership as independent variables, while company performance is measured using Return On Assets (ROA) as the dependent variable. This study uses quantitative data with secondary data sources. The research data collection technique uses literature and documentation. The population in this study were 52 companies listed on the Indonesia Stock Exchange in the Consumer Goods Industry Sector. The research sample used a purposive technique with a total of 10 companies that met the characteristics. This study uses data analysis methods, namely: classical assumptions, multicollinearity, autocorrelation, heteroscedasticity, multiple correlation, multiple regression, coefficient of determination, t and F tests. (2 tailed) = 0.177> 0.05 meaning that there is no significant influence between the Board of Directors on company performance. The results of the H2 T test obtained a value of -2.386 <1.70814 and Sig. (2tailed) = 0.025 <0.05 meaning that the Board of Commissioners has a significant influence on company performance. The results of T test H3 obtained the result -1.189 < 1.70814 and Sig. (2 tailed) = 0.246 > 0.05 meaning Managerial Ownership does not have a significant effect on company performance. The result of T test H4 showed the result 2.943 > 1.70814 and Sig. (2 tailed) = 0.007 < 0.05 meaning institutional ownership has a significant effect on company performance. From the results of the F test, it is known that the calculated F value is greater than the F table (3.405 > 2.60), and the calculated significance value is smaller than the specified significance value (0.024 < 0.05) which means that the variables Ownership of Directors, Board of Commissioners, Managerial Ownership and Institutional Ownership have a significant effect on company performance

Iin Musdalifah WS; Romansyah Sahabuddin; Nurman Nurman

Gemawisata: Jurnal Ilmiah Pariwisata 2024 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

Measuring financial performance is important because a healthy bank will influence public trust and the achievement of an effective and efficient economic system. This research aims to determine the financial performance of PT. Bank Mandiri (Persero) Tbk in 2018-2022. The variables of this research are financial performance, return on assets, return on equity, net profit margin and operating expenses, operating income. The population and sample of this research are financial reports in the form of balance sheets and profit and loss from PT. Bank Mandiri (Persero) Tbk 2018-2022. Data collection was carried out using documentation techniques. The results of this research indicate that the financial performance of PT. Bank Mandiri (Persero) Tbk in 2018-2022 based on Bank Indonesia standards is classified as healthy. This is influenced by an increase in interest income, which causes growth in net profit.

Kiki Kiki; Abdullah Abdullah

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

this study, confirmation of the company's value theory is a reflection of the company's selling price in the company from the perspective of the market or society and the company's value is the selling price of goods when the goods will be sold. Thus this study uses the ratio analysis method and statistical analysis using the Smart PLS benchmark.The results of the study found that the company's value is not only seen from the selling price but how the company returns assets that provide value to equity, the company's value will always be high.

Nugroho, Susilo Dwi; Jayanti, Fitri Dwi

Dinamika Akuntansi Keuangan dan Perbankan 2024 Faculty of Economic and Business Universitas STIKUBANK

This study examines the effect of good corporate governance represented by gender and age diversity of the board of directors, the size of the board of commissioners, and the frequency of board of directors meetings on the company's financial performance calculated by ROE (Return on Assets). The sample of this study was 62 manufacturing companies listed on the IDX in 2020-2022 which were obtained through purposive sampling techniques. This study uses multiple regression analysis methods. The results of the study indicate that gender diversity of the board of directors has a positive and significant effect on financial performance, age diversity of the board of directors has a positive and significant effect on financial performance, the size of the board of commissioners has a positive and significant effect on financial performance, the frequency of board of directors meetings has a positive and significant effect on financial performance.