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Muhammad Rizal Febriantoro

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The property sector is one of the business instruments usually chosen by investors. This research capital market focuses on the housing construction sector originating from property companies. This company is the same as others, namely buying and selling shares at competitive prices per share. This share buying and selling activity can be dominated by price seasonality criteria when the price of each share rises or falls. Of all types of shares, Property Companies both have low and high return risks. Therefore, risks in the capital market can be predicted using the criteria of Return on Assets, Return on Equity and Earning Per Share. The research was carried out quantitatively by processing secondary data in the form of company financial reports. The research object was property companies registered on the IDX which were then sampled using probability sampling so that 13 companies were found as samples with a research period of 3 years. The method used is Panel Data Regression analysis. The results obtained are partial return on assets, return on equity has a significant positive effect on share prices and earnings per share has a significant negative effect on stock prices. Meanwhile, simultaneously return on assets, return on equity and earnings per share have a positive and significant influence on share prices. The results of the R square test explain that the independent variable is able to explain 84.4% of the variables studied

Byancha Priscilla; Alfrie M. Rampengan; Arik S. Nugroho

Konstanta : Jurnal Matematika dan Ilmu Pengetahuan Alam 2023 International Forum of Researchers and Lecturers

This study pertains to the utilization of solar energy as a sustainable energy source, which exhibits considerable promise in Indonesia. The average daily solar radiation intensity in Indonesia is estimated to be approximately 4.8 kWh/m2. Nevertheless, the practical implementation of the Solar Power Plant (PLTS) presents several problems, including the need to improve the output power efficiency of the solar panels. This aspect offers the potential for significant enhancement. This study aimed to evaluate the performance of solar modules when equipped with reflectors, through a comparative analysis. In order to enhance the output power of the solar module, it is vital to augment the solar radiation received by this module. Based on the data acquired, it can be observed that the utilization of reflectors within the time frame of 11.00-12.00 WIT yields the maximum efficiency value.

Mohamad Iqbal; Ustadus Sholihin; Zulfia Rahmawati

Populer: Jurnal Penelitian Mahasiswa 2023 Universitas Maritim AMNI Semarang

Companies must struggle to survive and be the best, this encourages companies to use various strategies and innovations to prevent bankruptcy in the laws of law there are gaps that can be utilized by taxpayers to reduce the tax burden that must be paid. One of them is tax avoidance. The purpose of this study is to determine the effect and explain profitability, leverage on tax avoidance with sales growth as moderation variables in consumer goods companies listed on the Indonesia Stock Exchange for 2020-2021. Types of research approaches are quantitative, with a population of 4 companies and 32 data samples The quarterly financial uses using purposive sampling for sample determination. Data analysis techniques conducted with descriptive statistical analysis, testing of panel data regression estimation models, classical assumption tests, multiple linear analysis, t-test, and moderation regression analysis. The results of this study were obtained that the partial profitability variable had a significant effect on tax avoidance and partially leverage had no significant effect on tax avoidance. The results of moderation regression analysis obtained by the results of sales growth instead of the moderation variable between profitability and leverage of tax avoidance.

Vina Zulia Sari; Taufik Akbar; Aprilia Dian Evasari

Nian Tana Sikka : Jurnal ilmiah Mahasiswa 2023 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This research aims to determine the effect of sales growth, company growth and company size on the value of companies in the container and packaging sub-sector listed on the IDX in 2019-2021. The purposive sampling technique used resulted in a sample of 7 companies with observations of 84 companies' quarterly financial reports. The type of data used is secondary data obtained through the official IDX website. The analysis tool used is panel data regression with the help of the eviews application. The research results show that partially sales growth, company growth and company size do not have a significant effect on company value. Simultaneously, sales growth, company growth and company size have a significant effect on company value.    

Tony Putra; Sayifullah Sayifullah; Rizal Syaifudin

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2023 FEB Universitas Maritim Semarang

The purpose of this study was to determine the effect of regional original income, general allocation funds, special allocation funds, profit sharing funds, and local government spending on poverty alleviation in provinces in Indonesia. The research method uses quantitative methods. The research data source is secondary data in the form of panel data, namely provincial data in Indonesia for the period 2017-2021 obtained from the Indonesian Central Bureau of Statistics. Analysis of research data using panel data regression analysis. The results of the partial hypothesis test with the t test, it is known that the variables of local revenue, profit sharing and local government spending have a partially significant effect on poverty alleviation. Meanwhile, the general allocation fund and special allocation fund do not have a partial significant effect on poverty alleviation. The results of the F test show that regional original income, general allocation funds and special allocation funds, profit-sharing funds and local government spending have a significant simultaneous effect on poverty alleviation in provinces in Indonesia in 2017-2021.

Rachmat Setiawibawa; Dekki Widiatmoko; Rafi Maulana Al-farizi; Eriski Prawira

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2023 Asosiasi Periset Bahasa Sastra Indonesia

Solar energy installations mathematically and visualization using the Solar Global Atlas Software simulation. The data obtained is that the highest energy occurred in the second test with the result of 365.7 Wh with the maximum power generated by solar panels of 93.28 W, battery charging energy of 321.5 Wh with a maximum battery charging power of 76.78 W. Sunhour that occurs is obtained 3.66 h with solar panel efficiency that occurs at 12.8%. The research methods used include quantitative research methods by taking data using measuring instruments using literature studies, simulations and experiments to then be processed using related formulas in the implementation of the research.

Rafika Misdiyanti; Dudi Pratomo; Djuznimar Zultilisna

Mutiara : Jurnal Penelitian dan Karya Ilmiah 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study uses the Altman z-score method to examine the effects of company size, profitability, and leverage as control variables on company performance in the primary consumer goods sector companies listed on the Indonesia Stock Exchange between 2017 and 2021. There are 52 companies in total in this population. Purposive sampling was the sampling approach employed in order to collect data from 260 observations. Secondary data are used in this research's quantitative methodology. Panel data regression analysis using Eviews 12 is the technique employed. The study's findings indicate that corporate performance is simultaneously influenced by tunnelling activity, audit opinion, and board size, with firm size, profitability, and leverage as control factors. Partially, audit findings and tunnelling activities have no impact on a company's performance. The size of the board of commissioners, nevertheless, has a detrimental impact on the operation of the business.  

Muhammad Rofik Wibowo; Dudi Pratomo

Mutiara : Jurnal Penelitian dan Karya Ilmiah 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Management of the company can use tax planning strategies in ways that are legal (tax avoidance) or illegal (tax evasion). However, it is crucial to remember that the nation would suffer due to the reduction in one of its primary financial sources. This study examined KAP size, audit duration, audit fees, and tax aggressiveness for companies in the food and beverage subsector listed on the Indonesia Stock Exchange (BEI) between 2017 and 2021. The data was obtained from annual reports that were posted on the official websites of the Indonesian Stock Exchange and other businesses. The sampling strategy employed was purposeful sampling, and 12 businesses were gathered over five years for 60 businesses. The method of analysis used is panel data regression analysis. The results of this study demonstrate the relationship between audit fees, audit duration, KAP size and tax aggressiveness. The size of the KAP, however, impacts tax aggressiveness in the food and beverage subsector companies listed on the Indonesia Stock Exchange between 2017 and 2021. In contrast, audit tenure and audit fees have no impact.

Putri Shela Nazib; Deannes Isynuwardhana

Mutiara : Jurnal Penelitian dan Karya Ilmiah 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study was conducted to analyze the effect of profitability, liquidity, solvency, activity ratio, and investment on firm value. Firm value is one aspect to determine whether a company is good and has the right to be a place to invest. Firm value is the point of view of shareholders to the company related to the share price. The greater the company value, the more investors will be interested in investing in the company. Broadly speaking, price book value experienced fluctuations in increases and decreases in the 2018-2019 period. The population used is food and beverage companies listed on the IDX for the period 2018-2021 and produced a sample of 68 out of 17 companies. The method used is panel data regression technique with Eviews 12 software. The results in this study show that profitability, liquidity, isolvability, activity ratio have no effect on firm value, while investment has a negative effect on firm value.

Rusiadi; Lia Nazliana Nasution; Anisah Siregar; Abdiyanto; Dewi Mahrani Rangkuty +1 more

The International Conference on Education, Social Sciences and Technology 2023 International Forum of Researchers and Lecturers

The district or province's financial capacity to integrate with the economy. The greater the contribution to the economic progress of North Sumatra. The research establishes regional financial integration (Local Revenue, asset spending, and General Allocation Fund) on North Sumatra's economic ability to develop development potential. The data analysis method uses panel data. The research results found that Local Revenue, asset spending, and General Allocation Funds simultaneously or together had an effect on the economy. Local Revenue and asset spending have a partial effect on the economy. The General Allocation Fund has no partial effect on the economy.

Billy Vidhya Rumbobiar; Citra Sukmadilaga

JURNAL RISET AKUNTANSI 2023 Institut Teknologi dan Bisnis (ITB) Semarang

This research aims to analyze the impact of financial performance on economic growth and its effects on unemployment (a case study of each province in Java Island for the period 2014-2022). This study uses a population from 6 provinces with a sample size of 54 individuals. The sampling method employed in this research is non-random (purposive sampling). The hypotheses in this study are tested using panel data regression assisted by Eviews 12.0 software. Financial performance is measured based on the regional financial independence ratio, the effectiveness ratio, and the regional financial efficiency ratio. Economic growth and the unemployment rate are calculated as ratios by comparing the current year to the previous year. The research results indicate that financial performance, consisting of the regional financial independence ratio, the effectiveness ratio, and the regional financial efficiency ratio, significantly influence economic growth. The independence ratio, efficiency ratio, and economic growth do not significantly affect the unemployment rate. The effectiveness ratio significantly affects the unemployment rate. The independence ratio, effectiveness ratio, and efficiency ratio significantly influence economic growth through the unemployment rate.

Yohana Sugianti Nasrin

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

This study aims to analyze the effect of tax and foreign ownership on the company's transfer pricing decisions. The population in this study were 80 manufacturing companies in the Basic Industry and Chemical sectors which were listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sampling method used purposive sampling method. The data used is secondary data using panel data regression analysis using eviews 9.0 software. The results of the study show that the tax variable has no significant effect on transfer pricing decisions, foreign ownership variables have no effect on transfer pricing decisions, but simultaneously or together taxes and foreign ownership have a positive and significant effect on transfer pricing decisions.  

Aula Maulidah; Yusrizal Yusrizal; Khairina Tambunan

JUREKSI (Journal of Islamic Economics and Finance) 2023 STIKes Ibnu Sina Ajibarang

This research aims to analyze FDI, Exports, and Inflation on the Determinants of Economic Growth IMT-Gt for the 2000-2021 Period. This research uses a quantitative approach with panel data for 22 years. This research uses secondary data obtained from the World Bank. The analytical tool used in this research is SPSS 23 with multiple regression analysis techniques. The research results show that the partial FDI variable has no effect on Indonesia, Malaysia and Thailand. The partial inflation variable has no effect on Indonesia and Thailand. In Malaysia, the inflation variable is significant. Meanwhile, partially the Export variable has a significant impact on the Economic Growth of Indonesia, Malaysia and Thailand. Simultaneous research on the variables FDI, Exports and Inflation influence the Economic Growth of Indonesia, Malaysia and Thailand.    

Putu Ria Septiani; Rindu Rika Gamayuni

Student Scientific Creativity Journal 2023 Pusat Riset dan Inovasi Nasional

This study aims to prove empirically the effect of financial performance on the receipt of Regional Incentive Funds in provincial governments in Indonesia. Measurement of financial performance uses the Regional Financial Independence Ratio and the Regional Expenditure Efficiency Ratio. The research method used is quantitative method with sample selection using purposive sampling technique in order to obtain 30 provincial governments as research samples within 3 years. The data analysis method used is multiple linear analysis using IBM SPSS Statistics 26. The results of this panel research are that simultaneously the Independence Ratio and the Efficiency Ratio have a positive effect on Regional Incentive Funds. Partially, the Regional Financial Independence Ratio which compares Regional Original Income to total regional income has a positive and significant effect on Regional Incentive Funds. The Regional Expenditure Effectiveness Ratio which compares the realization of regional expenditures to the regional expenditure budget partially has a positive and significant effect on Regional Incentive Funds.

Shanaya Nafsani

JURNAL RISET MANAJEMEN DAN EKONOMI 2023 Institut Teknologi dan Bisnis (ITB) Semarang

Coffee is one of the products from Indonesia's leading agricultural sector. Coffee participates greatly in Indonesia's export activities, especially to the United States. But so is Vietnam. The purpose of this study was to analyze the competitiveness of Indonesian and Vietnamese coffee beans in the United States market as the largest importing country for Indonesian coffee beans. The research method used is panel data analysis taken from secondary data. The analysis uses two methods, namely Revealed Comparative Advantage (RCA) analysis and also Constant Market Share Analysis (CMSA). The results show that Indonesia and Vietnam have a comparative advantage in several types of coffee commodities. In general, the results from the CMSA also show that the competitiveness of Indonesian coffee is positive, indicating that Indonesia is able to take a share of the coffee bean market in the 2016-2018 period.

Elvira Azmi Nafisah; Lilis Sulandari; Lucia Tri Pangesthi; Andika Kuncoro Widagdo

Student Research Journal 2023 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Croquettes are processed products from taro and the addition of vegetable creamer with a filling of tuna with curry spices.  The aims of this study were 1) to determine the sensory quality of taro croquettes and the addition of vegetable creamer with cob curry seasoning 2) to determine the nutritional content based on laboratory tests including ash content, water content, protein, fat, and carbohydrates 3) to determine the cost of raw materials for taro croquettes .  This type of research is an experiment.  Techniques for collecting observational data by means of hedonic quality were carried out by 30 panelists.  The independent variable of this research is the amount of creamer added.  The dependent variable in this study was the organoleptic properties including shape, color, aroma, texture, taste and overall preference.  The control variables in this study are the materials used, the equipment used and the manufacturing procedures.  The data analysis technique in this study was a sensory test using a single ANOVA test and Duncan's advanced test.  The results showed that 1) there was an effect on the sensory quality of making taro croquettes and the addition of vegetable creamer with curry cob fish filling 2) there was no effect on the production of taro croquettes and the addition of vegetable creamer 3) the selected products contained the same nutrition as or greater in the manufacture  Taro croquettes filled with moringa leaves and oyster mushrooms.

Adam Ardhul Jadid Rizki Dwi Putra; Any Sutiyadiningsih; Lilis Sulandari; Ita Fatkhur Romadhoni

Journal of Creative Student Research 2023 Pusat Riset dan Inovasi Nasional

Patty sandwich is a processed product made from catfish, coconut runch, and clover leaf puree which is formed into a square measuring 8 x 8 cm with a thickness of 1 cm which is used as a filling for white bread or sandwiches. The aims of this study were 1) to determine the sensory quality of patty sandwiches with the proportion of catfish and roasted young coconut with the addition of clover leaf puree, 2) to determine the nutritional content per 100 g of patty sandwich with the proportion of catfish and roasted young coconut with the addition of clover leaf puree, and 3) find out the cost of raw materials for patty sandwiches. This type of research is an experiment. The data collection technique used meted observation by means of a sensory quality test on 35 panelists (5 expert panelists and 30 semi-trained) who were assisted by a line scale observation sheet (0-15 cm). The independent variables in this study were the proportions of roasted catfish and young coconut (60% : 40%, 70% : 30%, and 80% : 20%) and the addition of cloverleaf puree (5% and 10%). The dependent variable of the research is sensory quality including shape, color, texture, aroma, and taste. The control variables in this study include the types of materials, equipment, and processing techniques. Data analysis used double anova test and Duncan's further test. The results showed 1) there was an effect of adding cloverleaf puree on shape, color, and taste, 2) there was an effect on the proportion of catfish and roasted young coconut on texture, aroma and taste, 3) there was no effect of the proportion interaction with the addition on the sensory quality of the patty sandwich on shape, color, texture, aroma, and taste.

Diandari Ridhaningrat; Lilis Sulandari; Any Sutiadiningsih; Ita Fatkhur Romadhoni

Journal of Creative Student Research 2023 Pusat Riset dan Inovasi Nasional

Kue keranjang or commonly called Nian Gao is a seasonal cake during Chinese New Year celebrations. Kue Keranjang is a typical Chinese New Year food, its color is brown,  made from glutinous rice flour, water and sugar, and has a chewy and sticky texture. This study aims to determine the organoleptic properties of kue keranjang with the addition of beetroot puree and various raisin fillings including color, flavor, texture, taste, overall product preference level, chemical properties, and production raw material costs so that it can be an alternative business object.This research is a descriptive research. The amount of addition of beetroot puree is 100 grams, and 25 grams of raisins which are formed into 2 layers. Layer 1 added beetroot puree and Layer 2 added raisin filling variations. The data collection method used the observation method through organoleptic tests with a total of 30 panelists and chemical properties tests included protein, carbohydrates, fat, ash, fiber, anthocyanins and antioxidants. Organoleptic test data which includes color, flavor, taste, texture, overall preference level of the product were analyzed using quantitative descriptive with percentage.The results of research on kue keranjang with the addition of beetroot puree and various raisin fillings showed 1) Organoleptic properties of dark red color, it has distinctive flavor of kue keranjang, raisin flavor and no beetroot flavor, sweet, savory taste, raisin taste, and no beetroot taste. The texture is chewy, not mushy, and has a raisin taste and level of preference with liking criteria, 2) Chemical properties per 100 gr show carbohydrates 48.05%, protein 11.60%, fat 9.86%, moisture content 29.10%, ash 1.38%, fiber 1.40%, anthocyanins 21.88 mg, and antioxidants 86.50 mg, 3) The cost of raw materials is known to be IDR 26,900/100 gr.

Muhammad Fikri Bachruddin Patty; Any Sutiadiningsih; Niken Purwidiani; Mauren Gita Miranti

Journal of Creative Student Research 2023 Pusat Riset dan Inovasi Nasional

This research is about fish meatballs using the main raw material of tuna which is proportioned with shrimp to help give more taste and be able to increase the nutritional quality content of the product and the addition of clover puree is expected to be able to increase the nutritional content and also be able to increase the potential for rare local ingredients. used. The purpose of this study was to determine 1) the sensory quality of fish balls with the proportion of tuna and shrimp and the addition of cloverleaf puree 2) the nutritional and non-nutritional content based on laboratory tests including protein, carbohydrates, fat, water, ash, calcium and potassium 3) cost raw material for fish balls. This type of research is an experiment. Observation data collection techniques by means of sensory quality tests were carried out by 35 panelists. The independent variables in the study were the proportions of tuna and shrimp (80%:20%), (70%:30%) and 60%:40%) and clover puree (5% and 10%). The dependent variable of the research is sensory quality including shape, color, texture, elasticity, aroma, and taste. The control variables in this study include the types of materials, equipment and processing techniques. Data analysis used double anova test and Duncan's further test. The results showed 1) there was an effect on the sensory quality of making fish balls with the proportion of tuna and shrimp with the addition of cloverleaf puree including color, aroma and taste. 2) there is no effect on the sensory quality of shape, texture, and elasticity of the meatballs. 3) the selected product contains nutrition equal to or greater according to SNI 2017 including protein content 8.11%/100gr, fat 3.86%/100gr, water 36.58%/100gr, carbohydrates 49.88%/100gr, ash 1 .24%/100gr, calcium 75.80 mg/100 gr, potassium 86.90 mg/100 gr 4) the best product has a raw material cost of IDR 56,450.

Cindy Edyningrum Akbar; Any Sutiadiningsih; Lilis Sulandari; Ila Huda Puspita Dewi

Journal of Creative Student Research 2023 Pusat Riset dan Inovasi Nasional

Mung bean and sago composite flour cookies are cookies made from the main raw material of wheat flour which is composited with mung bean and sago flour to reduce the use of wheat flour and to increase nutritional content. This experiment aims to determine 1) the sensory quality of mung bean and sago composite flour cookies including shape, color, aroma, crispness, crumb, and taste 2) chemical properties based on laboratory tests which include carbohydrates, protein, fat, ash, and fiber 3) the cost of raw materials for mung bean and sago composite flour cookies. This type of research is a factorial experiment. The independent variable was the proportion of mung bean composite flour (35%, 25%, and 15%) and sago (15%, 25%, and 35%) that had gone through the starch calculation stage. The dependent variable is sensory quality which includes shape, color, aroma, crispness, crumb, and taste. The control variables of this study include the type of materials and equipment. Observation data collection technique by means of sensory quality test conducted by 35 panelists. Data analysis used single anova test and continued with Duncan test.  The results showed 1) there was an influence on the sensory quality of composite flour cookies which included aroma, crispness, crumb, and taste 2) there was no influence on sensory quality in shape and color 3) the best product had a raw material cost of Rp 8,473/250 grams.