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Analytics

Stephanie Anni Melissa

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Companies in the food and beverage sector that are listed on the Indonesian Stock Exchange have the same goal as any other company: to maximize earnings. Working capital management and accounts receivable turnover are critical factors that might affect a company's financial performance in this setting. Previous studies have shown that improved management of a company's working capital and receivables may lead to increased earnings. Listed businesses in the food and beverage subsector on the IDX will have their working capital and receivables turnover assessed for their impact on profitability from 2020 to 2022. A quantitative research technique grounded on descriptive methodology is used in this study. The food and beverage industry had a number of IPOs between 2020 and 2022 on the IDX. As supplementary resources, we rely on www.idx.co.id and the company's annual financial report. We used a multiple linear regression test to examine the data and determine the impact of working capital and receivables turnover on profitability at the same time. Data shows that between 2020 and 2022, receivables turnover and working capital together have a major impact on the profitability of IDX-listed food and beverage subsector firms. Improved management of working capital and receivables may lead to higher profitability, according to the research. Future studies should include a larger sample size and more factors to better advise organizational management on financial decision-making.

Rosyid Rosyid; Srie Nuning Mulatsih; Budiastuti Fatkar

Jurnal Manajemen Bisnis Era Digital 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In this study, it is investigated how the optimal capital structure can impact the value characteristics of coal companies and whether the capital structure will have an impact on firm value through the mediating variable of profitability. The data collection technique used panel data from leading coal companies and applied regression analysis method to test the influence between independent variables, mediating variables, and dependent variables. The research findings show that there is a significant influence between capital structure and probability characteristics, with the mediating variable of profitability playing a significant role. The findings can provide valuable insights for coal company management in adapting its capital structure.

Febrina, Lien; Muhammad Aryo Fachrezi; Ayudana Kezia Pasaribu; Syavira Nayla Shaumy; Novia Miftakhul Qisthi +2 more

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2024 CV. ALIM'SPUBLISHING

Negara Indonesia merupakan negara berkembang yang menganggap bahwa adanya liberalisasi perdagangan akan menyebabkan Indonesia akan bersaing dengan negara lain. Penelitian ini bertujuan untuk menganalisis pengaruh keterbukaan perdagangan terhadap kinerja pertanian di Indonesia dengan menggunakan metode RCA (Revealed Comparative Advantage), ISP (Indeks Spesialisasi Perdagangan), dan openness (derajat keterbukaan perdagangan). Data yang digunakan adalah data sekunder periode 2018-2022. Hasil analisis menunjukkan daya saing pertanian Indonesia memiliki keunggulan komparatif yang tinggi dibanding rata-rata dunia. ISP Indonesia memiliki nilai positif yang berarti Indonesia cenderung menjadi eksportir untuk produk pertanian. Uji keterbukaan perdagangan Indonesia pada tahun 2022 mencapai 40,14 persen, artinya kontribusi sektor pertanian Indonesia terhadap perdagangan Internasional mencapai 40 persen. Hubungan searah dari metode openness yang semakin tinggi akan menaikan nilai ekspor impor Indonesia yang membuat Indonesia menjadi negara terbuka, khususnya dalam sektor komoditas pertanian. Untuk meningkatkan keterbukaan perdagangan Indonesia, pemerintah dapat meningkatkan nilai ekspor dan impor dengan memberi kemudahan akses modal dan biaya, memperluas pasar ekspor dengan menambah negara tujuan, serta menjalin kerja sama melalui organisasi perdagangan dunia.

Manie Sari Ama Putri; Puteri Adiba Wan Noer Azizah; Dhea Amallia

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

Traditional markets are transaction centers and supply networks for people's basic needs so that in traditional markets there is quite strong competitiveness between traders because in traditional markets many traders sell the same merchandise as other traders. Therefore, in serving consumers, traders must provide good service so that consumers feel comfortable and will return and become regulars at the shop. In traditional markets there is a relationship or personality relationship between sellers and buyers. This is related to the concept of social capital which is getting to know each other and in which there are also elements of trust, social networks and normative values ​​between economic actors. Social capital in traditional markets plays a very important role in the existence of traditional markets so it is not surprising that the development of modern markets is increasingly widespread nowadays, but traditional markets can still survive and become a culture and necessity that is still very much needed by the local community to this day. The research method for analyzing Trader Interactions in Traditional Markets to Improve Economic Welfare in Tanggul Wetan Village uses descriptive methods. In this research analysis, we use social capital theory based on Pierre Bourdieu's perspective, which states that the definition of social capital is the amount of resources, actual or virtual, that are gathered in an individual or group because they have a long-lasting network of reciprocal relationships of acquaintance and more or less recognition. institutionalized (Field, 2011:23). We researchers use the concept of trust.

Dwiki Wardana Syah; Cindy Er Nisa; Mutia Zahra Lubis; Fauzi Arkhan Sembiring; Muhammad Ikhsan Harahap

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

This article aims to analyze the level of understanding among Generation Z in Medan, Indonesia, regarding the money market and capital market. The study employs a survey method with questionnaires distributed to 100 respondents aged 18-25 in Medan. The collected data are descriptively analyzed to depict the respondents' knowledge and understanding of the basic concepts, instruments, and operational mechanisms of the money market and capital market. The research findings indicate that although most of Generation Z in Medan are aware of the existence of financial markets, their understanding of the operational details and functions of the money market and capital market remains relatively low. Education and access to information are identified as primary determinants influencing this understanding level. These findings indicate the need for enhanced financial literacy through more intensive and targeted educational programs for this age group in Medan.

Aifanisa Rahman

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2024 Asosiasi Periset Bahasa Sastra Indonesia

This research examines the optimization of brain plasticity in Arabic language learning through a neurolinguistic approach, using a literature review method. Brain plasticity, the brain's ability to adapt and change through learning and experiences, plays a crucial role in language acquisition. Neurolinguistic approaches, which integrate techniques such as task-based learning and the use of educational technology, have proven effective in enhancing language learning outcomes. Literature analysis indicates that learning techniques involving various sensory modalities and educational technology can stimulate new neural pathways, strengthening language comprehension and memory. Studies focused on Arabic language learning highlight that traditional approaches are less effective compared to more interactive and communicative methods. The use of technology such as mobile applications and augmented reality provides a dynamic and engaging learning experience for students. Practical recommendations include developing more interactive curricula, utilizing educational technology, and training educators in neurolinguistic techniques. This research emphasizes the importance of a multidisciplinary approach to enhance the effectiveness of Arabic language learning, providing insights and strategies to optimize language learning through a better understanding of brain plasticity and neurolinguistics.

Aifanisa Rahman

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2024 Asosiasi Periset Bahasa Sastra Indonesia

This research examines the optimization of brain plasticity in Arabic language learning through a neurolinguistic approach, using a literature review method. Brain plasticity, the brain's ability to adapt and change through learning and experiences, plays a crucial role in language acquisition. Neurolinguistic approaches, which integrate techniques such as task-based learning and the use of educational technology, have proven effective in enhancing language learning outcomes. Literature analysis indicates that learning techniques involving various sensory modalities and educational technology can stimulate new neural pathways, strengthening language comprehension and memory. Studies focused on Arabic language learning highlight that traditional approaches are less effective compared to more interactive and communicative methods. The use of technology such as mobile applications and augmented reality provides a dynamic and engaging learning experience for students. Practical recommendations include developing more interactive curricula, utilizing educational technology, and training educators in neurolinguistic techniques. This research emphasizes the importance of a multidisciplinary approach to enhance the effectiveness of Arabic language learning, providing insights and strategies to optimize language learning through a better understanding of brain plasticity and neurolinguistics.

Hendro Dwiyatno

Innovation, Theory & Practice Management Journal 2024 Universitas 17 Agustus 1945 Semarang

Penelitian ini bertujuan untuk menganalisis pengaruh modal intelektual dan struktur modal terhadap nilai perusahaan baik secara langsung maupun tidak langsung melalui profitabilitas perusahaan aneka industri yang terdaftar di Bursa Efek Indonesia tahun 2018 – 2022. Populasi penelitian ini adalah perusahaan aneka industri yang terdaftar di Bursa Efek Indonesia yang diambil dengan kriteria mempublikasikan laporan keuangan secara rutin dari tahun 2018 sampai 2022, laporan keuangan menggunakan rupiah, serta tidak pernah mengalami kerugian berjumlah 16 perusahaan, dan semua anggota populasi digunakan dalam penelitian ini. Teknik sampel menggunakan sensus dan data yang diamati selama 5 tahun sehingga terdapat 80 data pengamatan. Sumber data yang digunakan adalah data sekunder, dengan metode pengumpulan data menggunakan dokumentasi. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dan uji sobel. Hasil penelitian yang diperoleh adalah modal intelektual berpengaruh positif dan signifikan terhadap profitabilitas, struktur modal berpengaruh negatif dan signifikan terhadap profitabilitas. Modal intelektual berpengaruh positif dan signifikan terhadap nilai perusahaan, struktur modal berpengrauh positif dan signifikan terhadap nilai perusahaan, dan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Hasil uji mediasi menggunakan uji sobel diperoleh bahwa profitabilitas dapat memediasi pengaruh modal intelektual terhadap nilai perusahaan, dan profitabilitas dapat memediasi pengaruh struktur modal terhadap nilai perusahaan.

Vovi Pramudita; Fitriasuri Fitriasuri

Kajian Ekonomi dan Akuntansi Terapan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of sales growth, profitability, asset structure and liquidity on capital structure which is proxied by the Debt to Equity Ratio with a population covering all food and beverage sub-sectors. Companies listed on the Indonesia Stock Exchange during the observation period, namely 2019-2023. Of all the food and beverage companies listed on the IDX, we selected 12 companies using a purposive sampling technique. Then to determine the effect of the independent variables on the dependent variable, all secondary data is processed according to the indicators used and multiple linear regression analysis is performed. The results of this study indicate that profitability (ROA) and liquidity have an effect on capital structure (DER) based on the significance value of the t test of 0.001 or less than 0.05 and 0.17 or less than 0.05. Thus, the hypothesis that profitability and liquidity affect the capital structure can be accepted. While the variable sales growth and asset structure have no effect on capital structure (DER) because the significance level of the t test is 0.225 and 0.965 or greater than 0.05. Therefore, the hypothesis that profitability and liquidity affect capital structure (DER) is unacceptable.    

Nurkhasanah Nurkhasanah; Eka Julianti Efris Saputri; Aditya Pradana; Kiki Helencia

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

To determine the influence of understanding accounting and capital readiness on the efficiency of basic food business income. Quantitative is a research method that uses data in the form of numbers and the collected data is analyzed using statistical formulas. The population that will be used in this research is MSME actors, especially basic food businesses registered with the Bayung Lencir District Cooperatives, Small and Medium Enterprises Service, totaling 100 MSME business actors. The classical assumption test is a prerequisite for multiple regression analysis, this test must be influenced so that the estimates of parameters and regression coefficients are not biased. In testing this class of assumptions, namely the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test. Partially, accounting records have a more dominant influence than capital readiness in increasing income efficiency. This shows that understanding accounting records is very influential in increasing revenue efficiency and business sustainability, because by understanding accounting records, business actors can manage business finances and make decisions about managing their business easily.  

Kaula Desma Sari; Ahmad Idris; Taufik Akbar

Jurnal Riset dan Inovasi Manajemen 2024 International Forum of Researchers and Lecturers

This research aims to analyze and determine how the effect of working capital turnover, receivable turnover, and total asset turnover on profitability (Return on Asset) in forestry and paper sub sector companies listed on Indonesia Stock Exchange in 2018-2022. This research is quantitative research using secondary data which is taken from the company’s annual financial reports. Purposive sampling is used in this research to take samples. The analytical techniques used are panel data regression analysis with the help of Eviews 9 software. Based on the research that has been carried out, it can be concluded that partially the working capital turnover and total asset turnover have no effect on profitability, whereas receivable turnover has an effect on profitability. Simultaneously, working capital turnover, receivable turnover, and total asset turnover had an effect on profitability in forestry and paper sub sector companies listed on the Indonesia Stock Exchange in 2018-2022.

Natasha Marvela Soesanto; Sri Wahyuni Mega; Diana Ambarwati

Kajian Ekonomi dan Akuntansi Terapan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The value of the company is reflected in the share price of the company which is reflected in the bargaining power of the shares. Company growth is one indicator or measurement of how the company is developing or grow in a certain period. This study was conducted to examine the effect of price earning ratio, profitability and company size on company value with capital structure as a moderation variable in PT. Unilever Tbk Period 2015-2022. The sampling technique in this study is using the purposive sampling method. The population in this study was 1 company with a sample of 32 financial statements. This study used quarterly data with a total of 32 samples and used SPSS 25 as a statistical test tool to test descriptive statistical tests. Classical assumption test, hypothesis test, multiple linear regression test and residual test. The results showed that the price earning ratio, profitability and size of the company had a positive effect on the value of the company. Capital structure weakens the relationship between price earning ratio, profitability and company size to company value.    

Muhammad Ridel Fiandry; Titin Agustin Nengsih; Angger Hidayat

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

The aim of this research is to determine the influence of halal tourist attractions, length of business, capital and tourist visits on traders' income in the Gentala Arasi tourist area, Jambi City. The number of samples in this study was 64 people and used a simple random sampling technique, namely accidental sampling by selecting random samples that were accidentally encountered. Multiple Regression Analysis is used as a data analysis technique. The research results show that halal tourist attractions and tourist visits have a significant effect on traders' income, while length of business and capital do not have a significant effect. Based on data analysis in this research, these variables are valid and reliable. When testing classical assumptions with a normal distribution, heteroscedasticity and multicollinearity do not occur.

Simon Simarmata; Panser karo-karo; Rino Ferdian Surakusumah; Ahmad Budi Trisnawan; Suyahman Suyahman +1 more

International Journal of Computer Technology and Science 2024 Asosiasi Riset Teknik Elektro dan Infomatika Indonesia

The rapid advancement of deep learning technologies has significantly transformed healthcare analytics, particularly in medical data prediction and classification. This study proposes a hybrid Convolutional Neural Network–Long Short-Term Memory (CNN–LSTM) framework for multi-modal healthcare data analysis, integrating medical imaging, structured electronic health records (EHRs), and IoT-generated time-series physiological signals. The proposed architecture combines spatial feature extraction through CNN with temporal dependency modeling via LSTM to enhance predictive accuracy and clinical decision support. A quantitative experimental design was employed, utilizing multi-source healthcare datasets that underwent preprocessing, normalization, and feature engineering prior to model training. The performance of the hybrid model was evaluated using Accuracy, Precision, Recall, F1-Score, AUC-ROC, and Mean Absolute Error (MAE), and compared with conventional machine learning models and standalone deep learning architectures. Experimental results demonstrate that the proposed CNN–LSTM model achieves superior performance, with improved classification accuracy and reduced prediction error, while maintaining strong generalization capability. The findings indicate that integrating spatial and temporal feature learning significantly enhances disease detection, risk stratification, and personalized treatment planning. This approach supports the development of intelligent clinical decision support systems and scalable smart healthcare environments. The proposed framework offers a reliable and efficient solution for advanced healthcare analytics in IoT-enabled systems.

Jamal Qadar; Burhanuddin Burhanuddin; Yusran Yusuf

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to determine the application of good governance principles at the Wajo Regency Investment and One-Stop Integrated Services Office (DPM-PTSP), the research informants consist of staff and employees along with the public who want to take care of licensing letters at the Wajo Regency DPM-PTSP Office. This study uses a qualitative method with a descriptive approach.The results of this study show that the application of Good Governance principles at the Wajo Regency Investment and One-Stop Integrated Services Office (DPM-PTSP) has been running well, including accountability that has been effective and efficient in terms of achieving strategic objectives that contain vision, mission, goals and objectives, and activities that are equipped with performance indicators and targets to be achieved,  Transparency with the accountability of staff and employees in carrying out their respective duties which are quite professional, Participation shows that the community feels very satisfied with public services, and the Rule of Law is also very good because it is carried out fairly without discriminating against the social status of the community. The conclusion is that the application of the Good Governance Principle at the Wajo Regency DPM-PTSP office has been realized and implemented well.    

Deva Adalia; Y. Djoko Sukoco

Jurnal Bisnis Inovatif dan Digital 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research seeks to examine the influence of capital structure on the valuation of food and beverage companies within the sub-sector that are listed on the Indonesia Stock Exchange during the time frame of 2020-2022, with the inclusion of profitability as a mediating factor. Employing a quantitative approach, the study utilizes a purposive sampling method to select 29 samples from a population of 42 food and beverage companies listed on the Indonesia Stock Exchange. The analysis of hypotheses is conducted through simple linear regression, multiple linear regression, and the sable test. The results of the study indicate that capital structure positively impacts profitability, influences company value in a negative manner, profitability does not directly affect company value, and profitability does not act as a mediator in the relationship between capital structure and company value.

Muhammad Azam Basyir Al Faruq

Economic growth underscores the important role of the state in enhancing human resource development. An important part of production factors is human resources, especially in terms of quality. Labor productivity is increased through improving the quality of human capital through education and health. This study is to examine the effect of human capital and the level of labor force participation on Indonesia's economic growth. This study uses the panel data method from 34 provinces in Indonesia for the 2015-2019 period. The results of statistical tests show that the education variable has a positive effect on the dependent variable of economic growth, while the health variable and the labor force participation rate variable have no effect on economic growth

Kharis Triyogi; Ira Setiawati; Ika Indriasari

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

This research aims to analyze Working Capital Management and Leverage on Profitability Through Good Corporate Governance (Empirical Study of Consumer Cyclicals Sector Companies Listed on the Indonesian Stock Exchange (BEI) for the 2020 – 2022 Period. The research population is all listed Consumer Cyclicals sector companies on the Indonesia Stock Exchange (BEI) for the period 2020 - 2022 with a total of 139 companies, the sample that has been determined in this research is 31 companies using non-probability sampling techniques with the Purposive Sampling method. Data analysis in this research uses the SmartPLS program. Hypothesis testing using the SEM-PLS approach. The results of the analysis and discussion of Working Capital Management have an effect on Profitability, Leverage has no effect on Profitability, Good Corporate Governance has an effect on Profitability, indirectly  Working Capital Management has no effect on Profitability through Good Corporate Governance, and indirectly h Leverage has no effect on Profitability through Good Corporate Governance in Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Exchange (BEI) for the 2020 – 2022 Period.    

Sulartopo Sulartopo; Sri Yulianingsih; Susilo Adi; Rachmat Setyawan; Robby Andika Kusumajaya

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Differences in previous research regarding the influence of liquidity and company size on a company's capital structure. The focus of this research is to examine and analyze how liquidity affects the capital structure of a company. Apart from that, it will also be analyzed how company size affects the capital structure of the same company. This research focuses on testing and analyzing how liquidity and the size of a company affect the structure of a company's capital. A technique where multiple linear regression is used to process data using this technique to estimate the value of the dependent variable using multiples of the independent variables. Liquidity has a positive and significant influence on the structure of a company's capital. 2. The size of a company has a positive and significant influence on the structure of a company's capital.

Ewi Suyani; Nafis Laelatullaena

Repeater : Publikasi Teknik Informatika dan Jaringan 2024 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study examines the meticulous and thorough execution of the Online Single Submission (OSS) in the Tanjung Pinang City Investment and One Stop Integrated Service Office.The main focus involved the complexity of the community’s lack of deep understanding of the business licensing stages, while also exploring the technical barriers that accompanied the integration of the OSS system. The research objectives included an in-depth evaluation of the programme’s operational success, an analysis of the level of stakeholder satisfaction involving business owners, as well as a detailed investigation into the level of efficiency of the OSS implementation. The research method, applied in a descriptive qualitative approach, involved in-depth interviews, rigorous documentation analysis, and a comprehensive literature review. The findings highlight positive progress, although obstacles remain, both in terms of public understanding and technical constraints in OSS operations. In conclusion, the research provides very specific recommendations, including a careful restructuring of the OSS system, a more focused socialisation strategy and breakthrough interventions to improve the effectiveness of the OSS in the future.