Publication Search

The Financial Services Authority (OJK) stated that the improving conditions of the Covid-19 Pandemic had an impact on Indonesia's economic growth with growth in Q4-2021 of 5.02% (yoy). In maintaining the momentum of economic recovery during the Covid-19 pandemic, the sharia financial services industry also experienced positive growth with Indonesian sharia financial assets able to grow by 13.82% (yoy) to IDR 2,050.44 trillion in 2021, and the previous year 2020 amounted to IDR 1,801.40 trillion, while in 2019 it amounted to IDR 1,291.48 trillion and in 2018 it amounted to IDR 1,265.97 trillion. This shows that sharia finance is able to survive well during the Covid-19 era. This research aims to determine the effect of Debt to Assets Ratio (DAR) and Debt to Equity Ratio (DER) on Return On Equity (ROE) in companies listed on the Jakarta Islamic Index (JII) for the 2018-2021 period. The method used in this research is quantitative research methods. The sample used is companies registered on the Jakarta Islamic Index (JII). Based on the purpose sampling method, there were 9 companies that met the criteria. The results of this research show that partially the Debt to Assets Ratio (DAR) has no significant effect on Return On Equity (ROE), while the Debt to Equity Ratio (DER) has a significant effect on Return On Equity (ROE) in Jakarta Islamic Index companies. This research also shows that simultaneously Debt to Assets Ratio (DAR) and Debt to Equity Ratio (DER) have a significant effect on Return On Equity (ROE) in Jakarta Islamic Index companies.

This is research purpose to analyze the influence of Return On Assets (ROA) and Debt To Equity Ratio (DER) on the Dividen Payout Ratio (DPR) in manufacturing companies in the basic materials sector listed on the Indonesian stock exchange for the 2018-2023 period. This research uses quantitative methods. The population and sample in ithis research are the annual financial reports of companies in the basic materials sector for the 2018-2023 period. The sample in the study was 54 financial reports taken using purposive sampling techniques. The data analysis used in this research is multiple linear regression analysis using the SPSS 22 application. The results of the research show that partially Return On Assets and Debt To Equity Ratio have a significant effect on the Dividen Payout Ratio. Simultaneously Return On Assets and Debt To Equity Ratio have a significant on the Dividen Payout Ratio.

The development of the banking industry in Indonesia is highly regarded, making the presence of banking institutions essential. It is known that the banking industry plays a strategic role in supporting the implementation of national development to enhance equitable development. To become a sufficiently good bank, measuring performance as an indicator of success is an absolute requirement. This research aims to determine whether the Risk Based Bank Rating approach can measure Financial Performance and the Risk Based Bank Rating moderated by Capital Structure can measure Financial Performance. Case study of state-owned banks listed on the Indonesia Stock Exchange in 2019-2022. This research uses secondary data and research methods used is quantitative. The results show that Non-Performing Loans have a negative impact on financial performance, the Loan to Deposit Ratio (LDR) has a significant impact on Return On Assets (ROA), the Net Interest Margin (NIM) has a positive and significant impact on financial performance measured by Return On Assets (ROA). Operating Expenses to Operating Income (BOPO) has a negative and significant impact on financial performance measured by Return On Assets (ROA). The Capital Adequacy Ratio (CAR) has a significant impact on financial performance. Capital Structure has a significant impact on Non-Performing Loans (NPL) compared to financial performance. Capital Structure significantly affects the Net Interest Margin (NIM) concerning financial performance. The capital structure between operating expenses and operating income can influence a company's performance.    

This research examines the impact of Asset Structure, Debt to Assets Ratio, Return on Equity, and Dividend Payout Ratio on Price to Book Value. It focuses on non-banking firms listed in the LQ45 Index on the Indonesia Stock Exchange from 2019 to 2023. Utilizing secondary data and purposive sampling, the study analyzed a sample of 16 non-banking companies out of a population of 38. Multiple linear regression analysis was conducted using SPSS version 22. The results show that Debt to Assets Ratio, Return on Equity, and Dividend Payout Ratio affect Price to Book Value, while Asset Structure does not. Asset Structure does not..

The Indonesian Banking Industry chooses a significant influence on the country's finances and economic growth when compared to other economic entities that are in deficit. In addition to running a business, the banking industry It also seeks to support national growth to improve the economy. The company's ability to meet its financial obligations and generate profits indicates that the company's condition is good. This study aims to determine and analyze the effect of Capital Adequacy Ratio and Loan to Deposi Ratio on Return On Assets. This study uses descriptive quantitative data design and type. Researchers collect, classify, and analyze sample data using purposive sampling techniques. The data used is secondary data in the form of company financial reports obtained from the official website of the Indonesia Stock Exchange. The results of research and hypothesis testing partially Capital Adequacy Ratio has a significant effect on Return On Assets with a tcount value of 4.076> ttable 2.00030 and a significance value of 0.001 <0.05. Loan to Deposit Ratio has a significant effect on Return On Assets with a tcount value of 3,676> ttable 2,00030 and a significance value of 0.001 <0.05. The results of research and hypothesis testing with an Fcount value of 12,062> Ftable 3.15 and a significance value of 0.001 <0.05 from the Capital Adequacy Ratio and Loan to Deposit Ratio simultaneously have a positive and significant effect on Return On Assets in private banks listed on the Indonesia Stock Exchange for the 2019-2022 period.    

This research aims to determine the influence of the Current Ratio, Debt to Equity Ratio, Return on Assets, and Total Asset Turnover on Stock Prices. This research method uses a quantitative research design. The population in this study was 44 companies and the sample used was 20 companies selected using a purposive sampling technique in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange for the 2019 - 2023 period. This research used multiple linear statistical analysis tools assisted by the SPSS program version 27. The research results show that partially and simultaneously the Current Ratio, Debt to Equity Ratio, Return On Assets and Total Asset Turnover have a positive and simultaneous effect on Stock Prices.

The aim of this research is to examine the effect of Profitability projected by Return On Assets (ROA), Return On Eiquiity (ROEi) and Corporatei Social Reisponsibility (CSR) on Company Valuiei in thei food and beiveiragei suibseictor for thei 2018-2022 peiriod. Thei statistical popuilation for this reiseiarch is all food and beiveiragei suibseictor manuifactuiring companieis listeid on thei Indoneisia Stock Eixchangei in 2018-2022. Thei puirposivei sampling meithod was uiseid to seileict sampleis and 27 companieis weirei seileicteid as reiseiarch sampleis. Thei data analysis uiseid is deiscriptivei analysis followeid by classic hypotheisis teisting incluiding normality teist, muilticollineiarity teist, heiteirosceidasticity teist and auitocorreilation teist. Thei reisuilts of this reiseiarch show that profitability projeicteid by ROA, ROEi and CSR can simuiltaneiouisly (simuiltaneiouisly) influieincei company valuiei. Thei partial reiseiarch reisuilts show: (1) ROA has an eiffeict on company valuiei with a significancei leiveil of 0.031 < 0.05 (2) ROEi has no eiffeict on company valuiei, this is shown with a significancei leiveil of 0.060 > 0.05 (3) CSR as meiasuireid by CSRDI influieincei on company valuiei with a significancei leiveil of 0.048 <0.05.

This study aims to examine the influence of the Current Ratio, Return on Assets, Total Asset Turnover, and Net Profit Margin on the Dividend Payout Ratio (A Study of Food and Beverage Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2019 – 2023). The research is conducted using secondary data from financial reports. The sampling technique used is purposive sampling. Data analysis is performed using classical assumption tests, multiple linear regression, F-tests, and t-tests. Out of 44 companies, only 20 consistently released their financial statements annually. For data analysis purposes in this study, the researcher uses statistical testing with SPSS 27. The results show that the Current Ratio, Total Asset Turnover, and Net Profit Margin do not affect the Dividend Payout Ratio, whereas the Return on Assets has a significant influence on the Dividend Payout Rasio.

Background: The emergence of Islamic banks will definitely increase competition in the banking market. Many factors influence banking growth in Indonesia. The current condition has two main threats that must be considered because they can show the weakness of global banking: the weakening of the commercial property market and the connection of banks with non-bank financial institutions. Method: This study uses descriptive statistics, normality test, and independent sample T test. Results: Conventional and sharia banks do not have significant differences in financial performance, according to the Return On Assets (ROA), Capital Adequacy Ratio (CAR) indicators. On the other hand, the Return On Equity (ROE), Loan to Deposit Ratio (LDR), and Operating Costs Operating Income (BOPO) indicators show that there is no significant difference in financial performance between conventional and sharia banks. Conclusion: Islamic banks show better performance than conventional banks in terms of Return On Assets (ROA), Capital Adequacy Ratio (CAR) and BOPO. These ratio values ​​have higher values. However, conventional banks show better performance in Return On Equity (ROE) and Loan to deposit ratio (LDR) with better average ROE and LDR values.

The purpose of this research is to evaIuate PT. Pabrik Kertas Tjiwi Kimia Tbk's financial performance from 2021 to 2023 utilizing the Iiquidity, soIvency, and profitabiIity ratios. The study's methodology is quantitative descriptive and makes use of descriptive statistics for data analysis. This study's quantitative approach combined with documentation methodologies collects data from PT. Pabrik Kertas Tjiwi Kimia Tbk's yearly financial reports. The annual financial report for the years 2021–2023 is the financial report that was utilized. According to the study's findings, the company's financial performance, as determined by calculating the Iiquidity ratio (current ratio and quick ratio), indicates that it is less liquid and hence less excellent, as seen by its inability to pay off its short-term loans. The firm is deemed to be in excellent financial standing based on the analysis of its solvency ratios, which incIude the debt to equity and debt to asset ratios. Additionally, the company's financing is entirely derived from debt. The profitabiIity ratios, which incIude net profit margin, return on equity, and return on assets, indicate that the firm is not making the most profit possible.

This study aims to analyze the factors that influence earnings management in banking companies listed on the Indonesia Stock Exchange. The Covid-19 pandemic has had a significant impact on the financial sector in Indonesia, causing a decrease in profitability, an increase in non-performing loans, and credit restructuring policies that affect company operations. In the face of these challenges, companies try to maintain a good image and investor satisfaction through earnings management. This study focuses on four factors that influence earnings management: profitability is measured by Return on Assets (ROA), dividend policy by Dividend Payout Ratio (DPR), tax planning by tax retention rate, and deferred tax expense by comparison of deferred tax expense to total assets. The inconsistency of previous research results regarding the relationship between these variables encourages further research. The sampling method uses purposive sampling on financial companies listed on the IDX. The analysis in this study used multiple linear regression analysis. The samples used in this study included 15 financial companies and were analyzed using the classical assumption test, multiple linear regression using SPSS software version 25. The results of this study (1) Profitability and dividend policy partially do not affect total assets. (2) Tax planning and deferred tax expense partially have a significant effect on earnings management. (3) Profitability, dividend policy, tax planning and deferred tax expense simultaneously have a significant effect on earnings management.

Justice collaborators play an important role in law enforcement. The role or function of a justice collaborator includes disclosing a criminal act or the impending occurrence of a criminal act, so that the return of assets resulting from criminal acts can be achieved to the state, providing information to law enforcement officials, providing testimony in the judicial process. The aim of this research is to analyze the legal position of justice collaborators in the criminal justice legal system in Indonesia. This research uses a type of normative juridical research by analyzing primary, secondary and tertiary legal materials. The results of the research are that the legal position of justice collaborator has a very important role in uncovering a well-organized criminal act, or a particular criminal case, so that the suspect or defendant's request to become a justice collaborator must be granted. considered based on the evidence at trial in this case. It is within the judge's authority to grant the justice collaborator's request, because this will affect the sentence. In conclusion, justice collaborators are not regulated in the criminal procedural law book in Indonesia, but are regulated in Law Number 31 of 2014 concerning Protection of Witnesses and Victims, as well as Joint Regulations for Law Enforcement Officials and Witness and Victim Protection Institutions concerning Protection of Witnesses and Victims. Complainant, Reporting Witness and Perpetrator Witness Working Together.

This study aims to determine the effect of Return On Asset, Current Ratio, Debt To Equity Ratio and Earning Per Share on Stock Prices in Food and Beverage Sector Companies on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. In this study, a quantitative research method was used with population and samples in Food and Beverage Sector Companies on the Indonesia Stock Exchange for the 2019-2023 period. The companies that are the object of this research are 23 companies that are determined through certain criteria. The analysis methods in this study consist of, Classical Assumption Test, Correlation Coefficient Analysis Test, Multiple Linear Regression Analysis Test, Determination Analysis Test (R2), t-Test and Test F. Meanwhile, the data analysis method used is multiple linear regression with a significance value of 0.05 using Statical Product and Service Solution (SPSS) Version 25.0. The results of this study show that Return On Asset has a positive and significant effect on the Stock Price, the Current Ratio does not have a significant effect on the Stock Price, the Debt to Equity Ratio has a positive effect on the Stock Price and Earning Per Share has a negative and significant effect on the Stock Price.

. Legal Protection for the Implementation of Execution of Dependent Rights in Conventional Banks, which includes Research Objectives. For legal protection of the mechanism for the execution of the right of dependency in the return of debtors to the convention bank. Analyze the settlement of cases against bad debtors' assets to traditional banks and the execution of dependant rights in the process of loan repayment. How far studies on dependent rights execution in traditional banks have gone in terms of legal protections. Procedures for Conducting Studies The studies utilized are of a legal normative type. The study's findings Law 49/Prp of 1960, pertaining to the State Receivables Affairs Committee (PUPN Law), protects the right of dependents to the return of debts owed by government commercial banks. It is the responsibility of the State Receivables Affairs Committee ("PUPN"), established by law, to oversee the administration of all State Receivables. The execution of dependent rights in the return of debtors' assets to traditional banks and the settlement of bad credit cases were both inefficient and unsuccessful because, in reality, they could not recover the debts owed by the debtors. In summary Compared to the value of new bad credit cases submitted by traditional banks, the realization of receipts from the process of executing the right of dependency every year is significantly lower. As a result, the State Receivables and Auction Service Office (henceforth KP2LN) takes over the handling of receivables from traditional banks.

Unilever Indonesia, Tbk is one of the largest companies listed on the Indonesia Stock Exchange (BEI). The problem in this research is how the financial performance of PT. Unilever Indonesia, Tbk in 2019-2023 based on liquidity ratios, solvency ratios, activity ratios and profitability ratios. The purpose of this research is to analyze the performance conditions of PT. Unilever Indonesia, Tbk in 2019-2023 based on liquidity ratios, solvency ratios, activity ratios and profitability ratios. This research is a type of case study research at PT. Unilever Indonesia, Tbk for the 2019-2023 period. The type of data used is quantitative data. The data source used is secondary data, in the form of PT's balance sheet and profit and loss report. Unilever Indonesia, Tbk. The results of the liquidity ratio, an average current ratio of 61.75%, indicate quite good conditions. The average quick ratio is 41.86%, indicating unfavorable conditions. The average cash ratio is 5.37%, indicating unfavorable conditions. The results of the solvency ratio, the average debt to asset ratio is 77.11%, indicating very good conditions. The average debt to capital ratio is 3.39%, indicating unfavorable conditions. The activity ratio results show that the average fixed asset turnover ratio is 4.06 times, indicating unfavorable conditions. The average total asset turnover ratio is 2.14 times, indicating unfavorable conditions. The results of the profitability ratio, an average return on assets of 31.80%, indicate very good conditions. The average return on equity was 138.96%, indicating very good conditions. The average gross profit margin was 49.83%, indicating very good conditions. The average net profit margin is 14.78%, indicating good conditions.

This study aims to determine the effect of return on assets, net profit margin, current ratio, operating cash ratio, debt to asset ratio on dividend payout ratio in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period of 95 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are food and beverage sector companies listed on the Indonesian Stock Exchange. The sampling technique used was the purposive sampling method and obtained 250 sample data from 50 companies. The analysis technique used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 20. The results of this study indicate that net profit has a positive and significant effect on cash dividends, operating cash flow and debt policy have a negative and significant effect on cash dividends. While profitability and liquidity have no effect on cash dividends.

This research aims to analyze the financial performance of KSP Kopdit Pintu Air Rotat in terms of analysis of liquidity ratios, solvency ratios and profitability ratios for the 2021-2023 financial year. The data analysis method used in this research is quantitative descriptive analysis using ratio analysis based on the Regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia Number 15 of 2021. The results of the research show that: Liquidity ratio with Current Ratio and Quick Ratio at KSP Kopdit Watergate Rotat for Financial Year 2021 -2023 in the “healthy” criteria. Meanwhile, the Cash Ratio calculation at KSP Kopdit Water Gate Rotat for the 2021-2023 financial year is in the "unhealthy" criteria. The solvency ratio value using the Debt To Asset Ratio calculation at KSP Kopdit Pintu Air Rotat for the 2021-2023 financial year continues to increase and is within the "healthy" criteria. Meanwhile, the calculation of the Debt To Equity Ratio at KSP Kopdit Pintu Air Rotat for the 2021-2023 financial year is in the "fairly healthy" criteria. The profitability ratio by calculating Return On Equity and Return On Assets at KSP Kopdit Pintu Air Rotat for the 2021-2023 financial year fluctuates and is within the "unhealthy" criteria.

Stock prices serve as a benchmark for investors to assess a company's success. A positive stock return is an indicator of business success for a company. This study has three main objectives: to examine the influence of Earnings Per Share (EPS) on stock returns, to investigate the relationship between Return On Assets (ROA) and stock returns, and to determine the extent to which the Debt to Equity Ratio (DER) affects stock returns. The population of this study consists of 11 pharmaceutical companies listed on the Indonesia Stock Exchange during the period of 2018-2023. Simple random sampling was used to randomly select samples from the population, resulting in 264 quarterly financial data samples. The type of data used in this study is quantitative data obtained from semi-annual reports downloaded from www.idx.co.id and from the respective pharmaceutical companies' websites. Data analysis was conducted using Eviews version 10. The study found that only one variable, Earnings Per Share (EPS), significantly influences stock returns. The other two variables, Return On Assets (ROA) and Debt to Equity Ratio (DER), do not have a significant effect on stock returns.  

This research aims to determine the effect of Return on Assets, Cash Ratio, Total Assets Turnover to Managerial Ownership with Product Development Costs as a Moderating Variable. This research uses the Pharmaceutical subsector company objects on the Indonesia and Malaysia Stock Exchanges for the 2013-2021 period. The data collected is secondary data with a documentation method in the form of the company's annual report. The analytical tool used to test the hypothesis is IBM SPSS V21. The sampling method used in this research used a purposive sampling technique to obtain 10 companies that presented complete financial reports, resulting in 90 samples. The analysis technique used is descriptive statistical analysis, classical assumption test, moderated regression analysis (MRA), multiple linear regression, t test, and f test. The research results partially concluded that Return on Assets and Cash Ratio influences managerial ownership while Total Assets Turnover has no effect on Managerial Ownership. The results of the research simultaneously show a calculated f value of 3.099 and an f table of 2.71, meaning calculated f > f table or a significance value of 0.031 <0.05. So Return on Assets, Cash Ratio, and Total Assets Turnover has a simultaneous effect on Managerial Ownership. Research results Moderated Regression Analysis (MRA) shows that Product Development Costs can moderate the Return relationship on Assets to Managerial Ownership and Product Development Costs can moderate the Cash relationship Ratio to Managerial Ownership. Meanwhile, Product Development Costs cannot moderate the Total Asset relationship Turnover on Managerial Ownership. For further research, it is hoped that it will examine other sub-sectors and add other variables.

Tax aggressiveness is a company's effort to reduce the tax burden. The reduction in taxes was due to differences in interests between companies and the government. This study aims to determine the effect of return on asset, leverage, capital intensity, and company size on tax aggressiveness. This study uses agency theory. This theory relates to the relationship between principal and agent. This type of research is quantitative using secondary data sources in the form of annual financial reports through the Indonesia Stock Exchange (IDX). The population used in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2018-2022 as many as 53 companies. The sampling technique in this study used purposive sampling with 3 specified research criteria so that a sample size of 12 companies was obtained with 60 data obtained. The data analysis technique used was multiple linear regression analysis using the SPSS version 24 application program. The results of the study showed that partially leverage, capital intensity and company size had a significant effect on tax aggressiveness, while return on assets did not have a significant effect on tax aggressiveness. To get better results in subsequent research, the population can be expanded to include more samples and other variables such as liquidity and corporate social responsibility can be used