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Analytics

Pebrianti, Wahyu Puji; Astuti, Puji; Sugeng, Sugeng

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2024 FEB Universitas Maritim Semarang

This research is motivated by the tight business competition and the decline in the average value of food and beverage companies in 2020-2023. The purpose of this study was to determine the effect of profitability, capital structure, and company size on firm value. This study uses a quantitative approach with secondary data. The sample in this study amounted to 19 manufacturing companies selected using purposive sampling technique. The data analysis technique was carried out by multiple linear regression analysis with SPSS for windows version 23 software. The results showed that profitability and capital structure partially affect firm value, while firm size partially has no effect on firm value. Profitability, capital structure, and company size simultaneously affect firm value. Based on the results of the analysis and conclusions obtained, it is hoped that future companies can manage their debt in order to reduce their interest expense. For future researchers, it is recommended to add other variables such as dividend policy variables and CSR. For investors, it is advisable to consider profitability and capital structure factors in making investment decisions because it is proven that they have an effect on firm value.

I Putu Junior Surya Ananda; Ida Bagus Putu Purbadharmaja

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

Badung Regency is one of the regencies/cities in Bali Province with significant potential in the small industry sector, particularly within several Micro, Small, and Medium Enterprises (MSMEs) spread across various areas in Badung Regency. One example is Darmasaba Village, which is home to 35 small-scale tile manufacturing businesses scattered across different banjars within the village. This indicates that Darmasaba Village has a substantial number of tile industries that continue to thrive in the Abiansemal District of Badung Regency. However, over time, the clay tile industry has experienced a decline due to the availability of many alternative materials, such as concrete roofs, metal tiles, aluminium roofs, and UPVC (Unplasticised Polyvinyl Chloride) roofs. The objectives of this study are (1) to analyse the simultaneous effects of capital, work hours allocation, and business age on the income of tile manufacturers in Darmasaba Village, and (2) to analyse the partial effects of capital, work hours allocation, and business age on the income of tile manufacturers in Darmasaba Village. The data used are primary, with 35 respondents participating. The analysis technique employed is multiple linear regression. The results indicate that (1) capital, work hours allocation, and business age have a significant simultaneous effect on the income of tile manufacturers in Darmasaba Village; (2) capital and business age have a positive and significant effect on the income of tile manufacturers in Darmasaba Village; (3) work hours allocation has a negative and significant effect on the income of tile manufacturers in Darmasaba Village.

Sajida Faidaah Al-afify; Kaswadi Kaswadi; Moch. Hadiyono

Jurnal Yudistira : Publikasi Riset Ilmu Pendidikan dan Bahasa 2024 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to improve the ability to analyze the text structure of the Report of Observation Results (LHO) in class X TITL 1 SMK Negeri 5 Surabaya through the application of collaborative learning methods. This research was conducted in two cycles. In cycle 1, most groups scored below the Minimum Completion Criteria (KKM). However, after improvements were made in cycle 2 by adding differentiation of the learning process according to students' learning modalities, there was a significant increase in scores. The results showed an increase in students' scores by 20% to 50%, with all groups successfully exceeding the KKM. Group 6 experienced the highest increase, from 50 to 100. This finding shows that the collaborative learning method is effective in improving the ability to analyze the structure of LHO text. The application of this method achieved maximum results, so it can be recommended as a learning strategy for similar materials in the future.      

Cut Miftahul Jannah; Indra Wijaya; Mustika Amri

Jurnal Kajian dan Penalaran Ilmu Manajemen 2024 CV. Aksara Global Akademia

Kemiskinan merupakan masalah kompleks yang disebabkan oleh banyak faktor yang saling terkait. Belanja operasional dan belanja modal dianggap dapat mempengaruhi tingkat kemiskinan. Tujuan penelitian ini untuk mendeterminasi pengaruh belanja operasional dan belanja modal terhadap kemiskinan di Kota Lhokseumawe. Penelitian ini menggunakan metode analisis regresi berganda untuk melihat pengaruh antara variabel independen (Belanja Operasional dan Belanja Modal) dengan variabel dependen (Tingkat Kemiskinan). Metode penelitian yang digunakan adalah metode kuantitatif.  Hasil dari penelitian ini menunjukkan bahwa belanja operasional berpengaruh negatif dan signifikan terhadap tingkat kemiskinan di kota lhokseumawe,artinya jika belanja operasional meningkat maka tingkat kemiskinan di Kota Lhokseumawe akan cenderung menurun. Namun belanja modal tidak memiliki pengaruh signifikan terhadap tingkat kemiskinan di Kota Lhokseumawe periode tahun 2007-2023. Rekomendasi kepada pemerintah daerah agar lebih memproritaskan peningkatan anggaran untuk belanja operasional serta perlu dilakukan evaluasi terhadap belanja modal.

Wilianti Wilianti; Sri Yuni; Septa Soraida

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

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.    

Jihan Nafisa Fitri; Slamet Mudjijah

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

This research aims to determine the effect of Current Ratio, Return on Asset, Asset Structure and Managerial Ownership on Capital Structure. The population in this research is companies that are members of Index LQ45 listed on the Indonesia Stock Exchange in financial reports for the 2019-2023 period. The sampling technique in this research used a purposive sampling method and a sample of 18 companies was obtained. The analysis technique used is multiple linear regression analysis using IBM SPSS version 22. software. The results of this research show Current Ratio and Return on Asset have a negative and significant effect on Capital Structure, Asset Structure have a positive and significant effect on Capital Structure, while Managerial Ownership has no effect on Capital Structure.

Safira Almira Yasmin; Prita Andini

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2024 Pusat Riset dan Inovasi Nasional

This study aims to determine the influence of Capital Intensity, Leverage, Earnings Management and Company Size on Tax Avoidance. The sample selection technique in this study uses purposive sampling and obtained 40 companies in the food and beverage sub-sector that are listed on the Indonesia Stock Exchange for the 2019-2022 period. The data analysis used in this study is multiple linear regression using SPSS version 26 software. Based on the results of the study, it can be concluded that Capital Intensity has an effect on Tax Avoidance, while Leverage, Earnings Management and Company Size do not have a significant effect on Tax Avoidance.

Astika Nisa Putri; Imas Sartika; Nurfadila Nurfadila

Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan 2024 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Background: According to the National Pressure Ulcer Advisory Panel, a decubitus wound is an area of ??scar tissue on the skin or soft tissue that covers a protruding bone. Wound treatment from various traditional medical sciences such as Ayurveda, traditional Chinese medicine, or traditional Roman medicine, one of which uses honey as a wound treatment modality. Research Objective: To determine nursing care for decubitus ulcer patients using honey therapy intervention for wound healing. Research Results: The results of the first day of implementation were that wounds that were previously open became closed. The results of the second day of implementation were that granulation tissue began to appear. And the results of the implementation on the third day were a reduction in the area of ??the wound from 4x3 cm to 3x3 cm. Conclusion: Based on the results of implementation and evaluation for 3 days with the intervention of providing honey therapy for wound healing. Honey therapy intervention for wound healing carried out in a multidisciplinary manner produces significant changes both objectively and subjectively. Suggestion: It is hoped that honey therapy can become an independent nursing action in healing wounds.

Kusumaningrum, Rahayu; Armin, Rini; Verlandes, Yuliasnita

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2024 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Financial performance is an effort made by companies to measure their success in generating profits. This study aims to examine the impact of firm size, sales growth, and capital structure on the financial performance of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The sample was determined using purposive sampling, with a population of 99 companies. The data used is quantitative, sourced from financial statements published on the official IDX website. The analytical technique employed is multiple linear regression analysis. The results indicate that firm size does not affect financial performance; sales growth has a significant impact on financial performance; and capital structure has a significant impact on financial performance.

Dhimas Fitrian Haryanto; Edi Wibowo

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

This research aims to determine the influence of stock prices, stock returns, and capital market training on interest in investing in shares in the capital market among students at the Faculty of Economics, Slamet Riyadi Surakarta University. The population of this research were students from the Faculty of Economics, Slamet Riyadi Surakarta University, from whom a sample of 95 respondents was taken using a purposive sampling method with the criteria being that students had/are currently taking capital markets courses. The analytical methods for this research are descriptive analysis, multiple linear regression analysis, t test, F test (model accuracy test), and coefficient of determination test. The results of the research prove that stock prices, stock returns and capital market training partially have a positive and significant effect on interest in investing in shares in the capital market among students at the Faculty of Economics, Slamet Riyadi Surakarta University.

Leni Afrina; Eja Armaz Hardi; Fauzan Ramli

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research discusses GIS strategic management to increase students' interest in investing in the Islamic capital market. Based on the data, it can be seen that the number of investors in the GIS of UIN STS Jambi since the establishment of GIS 2016-2022, the number of investors each year is unstable and is still relatively low. However, as time goes by, some investors are no longer active in stock trading. This is due to investors' ignorance of the Islamic capital market. The results of this research are that the management strategy used is KSPM discussion, socialization, group formation, implementing the Sharia Capital Market School (SPMS) after that Sharia Capital Market Activation (APMS). The problems faced by GIS include administrators who are less active in carrying out GIS programs and activities, lack of awareness of FEBI students to see investment opportunities, difficulty in inviting FEBI students to take part in activities at GIS.    

Nur Fajar Ali Maulana; Esti Dwi Rahmawati; Nur Hadi

Manajemen Kreatif Jurnal (MAKREJU) 2024 Pusat Riset dan Inovasi Nasional

The aim of this research is to partially determine whether motivation has a significant effect on employee performance, motivation has an effect on job satisfaction, job satisfaction has an effect on performance, and whether job satisfaction mediates work motivation on employee performance. This research was conducted quantitatively using an explanatory and descriptive approach and data collection through questionnaires. A total of 40 employees of the Sukoharjo Regency Satu Pindu Investment and Integrated Services Service consist of 27 civil servants, 3 PPPK and 10 freelance daily workers (THL). Regression correlation analysis was used. The results of the analysis show that work motivation has a significant effect on performance and job satisfaction, job satisfaction has a significant effect on performance and job satisfaction has succeeded in mediating work motivation on employee performance.

Tuti Tuti; Rinny Meidiyustiani

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

This study aims to determine the effect of liquidity, profitability, capital structure, and company operating costs on corporate income tax. The population in this study is property and real estate sector companies listed on the Indonesia Stock Exchange in the financial statements for the 2019-2023 period. The sampling technique in this study used the purposive sampling method and obtained samples from 50 companies. The analysis techniques used are multiple linear regression analysis using SPSS software version 26.0. The results of this study show that Liquidity has a negative and significant influence on Corporate Income Tax, Profitability not significantly influential on Corporate Income Tax, Capital Structure not significantly influential on Corporate Income Tax. Company Operating Cost has a positif and significant influence on Corporate Income Tax.

Arika Nur’Aini; Desy Mariani

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2024 Pusat Riset dan Inovasi Nasional

This study aims to determine the effect of efficiency, sales growth, capital working, and firm age on firm profitability in Companies publish syariah stock that listed on the Jakarta Islamic Index 70 (JII70) for the 2019 – 2023 period of 70 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are companies that publish syariah stock that listed on  the Jakarta Islamic Index 70 (JII70). The sampling technique used was purposive sampling method and obtained 185 sample data from 37 companies. The analysis technique used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 22. The results of this study indicate that efficiency and sales growth have a positive effect on firm profitabillity, capital working have a negative effect on firm profitability, and firm age has no effect on firm profitability.

Widia Roker; Ibnu Waseu

Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES) 2024 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Stocks and the Indonesian capital market coexisted in Indonesia in 1912, when the Indonesian capital market was first established. An Islamic regulation master named Abdurrahman Isa contends that stock trading exchanges are permitted in religion, including shares gave by banking organizations, where a portion of the exercises are revenue based credit. This is based on the circumstances of Muslims, who, in his opinion, are in a dhorurat state. This study made use of literature research, which uses information from books and other sources to investigate the method for putting into practice investment in sharia stocks as a tool for economic improvement. The English word investment, which means to plant, was adopted from the British language. According to the Dictionary of Capital Market and Financial Terms, "investment" refers to putting money or capital into a business with the intention of earning a profit. The Capital Market Law regulates the sharia capital market, which is a capital market that does not violate sharia law. In this instance, the Capital Market and Financial Institutions Supervisory Agency (Bapepam-LK) continues to oversee the sharia capital market. The fundamental difference between the sharia capital market and the conventional capital market is that the sharia capital market must adhere to sharia law in all transaction mechanisms and issuers traded in it. In other words, there is no significant difference between the two markets.

Mohamad Farhan Pakaya; Rachmat Arif

Riset Ilmu Manajemen Bisnis dan Akuntansi 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the effect of profitability, working capital and company age on firm value in property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2019 - 2022. The data used in this study was obtained from financial report data and annual reports obtained from the IDX and Yahoo Finance websites. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange. This research sample used 54 companies in the property and real estate sector. The analysis technique used in this research is a multiple linear regression analysis test using the Statistical Package for the Social Sciences (SPSS) version 22 program. Based on the results of this research, it shows that profitability has a positive and significant effect on company value, while working capital and company age do not influence on firm value.

Abdul Hafidz Rosydi Fuady; Didit Darmawan

Journal of Management and Social Sciences (JIMAS) 2024 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

In Indonesian universities, entrepreneurship education is one of the current trends. For this reason, students are required to take all courses on entrepreneurship. So that students can form skills through knowledge and confidence. The purpose of the empirical study is to identify the effect of entrepreneurship education on students' entrepreneurial skills. Research data were collected from students who have carried out the learning process on entrepreneurship at the University of Sidoarjo Regency. This research uses quantitative methods through survey methods to collect data from 100 respondents. The purposive sampling method is used to determine the number of samples. Furthermore, the data will be analyzed using simple linear regression analysis through SPSS. This study can show that entrepreneurship education has a significant influence on the development of students' entrepreneurial skills. The results of the study in higher education can help the entrepreneurship education curriculum to be more developed, the implementation of learning is more systematic and specific with outputs from useful education courses and stronger student entrepreneurial skills.

Edi Kurniawan; Nafisah Nurulrahmatia; Puji Muniarty

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Credit risk is a risk that occurs due to the failure of customers or other parties to fulfill their obligations to the bank. Credit risk is the risk of possible losses as a result of non-repayment of credit provided by the bank to debtors (Natasia 2014). The higher the credit risk of a bank, the greater the number of problem loans. Credit risk can be measured by the Non Performing Financing (NPF) ratio. Nugraha 2018) Non Performing Financing or commonly abbreviated as NPF is the ratio between problematic financing and total financing disbursed by sharia banks. Nuha (2016) Non Performing Financing (NPF) is a comparison of problematic credit/financing with the total credit/financing provided. The higher the NPF ratio indicates a bank's inability to manage its problematic credit/financing, this will reduce the level of confidence of a bank in carrying out business activities. Problematic financing consists of substandard, doubtful and non-performing financing.

Atala Cindy Fatya; Esti Dwi Rahmawati

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this study is to determine the influence of motivation on employee performance through employee engagement as an intervening variable in the Surakarta City Investment and One-Stop Integrated Services Office. The sampling method used saturated sampling with a total of 58 respondents. Data collection was carried out by distributing a questionnaire at the Surakarta DPMPTSP office. The analysis technique uses PLS (Partial Least Square) with the SmartPLS 3.0 program. The results of the study show that motivation has a positive and insignificant effect on employee performance, employee engagement has a positive and significant effect on employee performance, motivation has a positive and significant effect on employee engagement, and employee engagement can mediate the influence of motivation on employee performance.

Vina Lestari; Retno Fuji Oktaviani

Pajak dan Manajemen Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of profitability, asset structure, company size and dividend policy on capital structure (empirical study on food and beverage subsector companies listed on the Indonesia Stock Exchange for the 2018-2023 period). The type of data used in this study is secondary data obtained from documentation in the form of financial statements of Food and Beverage companies. The total population in this study was 95 companies, sample selection was carried out by the Purposive Sampling method. So that a sample of 19 companies was obtained, the independent variables used were Profitability, Asset Structure, Company Size and Dividend Policy, the dependent variable used was Capital Structure. Data analysis was carried out quantitatively and the analysis methods used in this study were in the form of multiple linear regression and classical assumption tests including normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Data testing in this study used Statistical Package for Social (SPSS) Version 25.0. The results showed that Profitability had a significant negative effect on Capital Structure, Company Size had a significant positive effect on Capital Structure, while Asset Structure and Dividend Policy did not affect Capital Structure.