Publication Search

56,082 articles from 441 journals · 1,579 citations tracked

Showing 81-100 of 148

Analytics

Azzahra Muthmainah; Arif Makhsun; Irawan Irawan

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

This study aims to conduct an empirical test on the effect of financial ratio there are liquidity, solvency, and activity ratios on the profit growth of transportation and logistics sector companies listed on the IDX in 2019-2023. The data collection method uses purposive sampling, namely based on certain criteria so that 21 companies and 105 data are obtained. Data testing uses structural model analysis techniques Sstructural Equation Modeling) with an analysis tool, namely SMART PLS version 3 in data processing. The results of this study indicate that the liquidity, solvency, and activity ratios do not affect the profit growth of transportation and logistics sector companies.

Anila Ismi; Elviera Wilda Yanti; Alfan Mubarak; Sultan Sultan; M. Afdal S

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

Universitas Bangka Belitung (UBB) is committed to improving the quality of facilities and infrastructure to support various academic and non-academic activities. This article discusses the feasibility of constructing a Multipurpose Building (GSG) designed to be a multifunctional activity center. This study uses a financial analysis method with parameters of Net Present Value (NPV), Internal Rate of Return (IRR), Benefit Cost Ratio (BCR), and Payback Period (PP). The results of the analysis show that this project is feasible to be implemented with an NPV value of Rp1,059,940,033 (10% interest rate) and an IRR of 13.66%. The construction of this building is expected to have a positive impact on the academic community and the surrounding community.

Rifa Alfiandi; Ni Luh Supadmi

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

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

Adel, Adelia Putri Sari Yahya; Karyantina, Merkuria; Suhartatik, Nanik

Agrobioteknologi 2024 Fakultas Teknologi dan Industri Pangan Unisri Surakarta

Velva, a kind of frozen dessert, made from fruit that contains nutrients and help the body's metabolic processes as a source of energy. Red dragon fruit (Hylocereus polyrhizus) is used in the production of velva in order to get a good color and Moringa to increase antioxidant activity.  The purpose of this study was to determine the appropriate substitution ratio between velva, dragon fruit, moringa leaf extract, and stabilizer to produce dragon fruit velva with good characteristics, namely high antioxidant and preferred by consumers.  This study used a factorial completely randomized design (CRD).  The factors used were the concentration of Moringa leaves (8, 10, 12 g) and the concentration of the type of stabilizer (CMC 1,26%, cornstarch 1,26%, carrageenan 1,26%).  The best chemical analysis was treatment concentration of carrageenan stabilizer 1,26% with the addition of 8 g Moringa leaf extract with antioxidant activity 16,85%, crude fiber 0.63%, vitamin C 4,33%, reducing sugar 11,83%, total phenolic 13,93mg.GAE/ml and pH 3,5.  Physical analysis with melting power 47.00 minutes/hour, overrun 13,00%, TPT 4˚Brix and TAT 1.14%.  The results of the red dragon fruit velva sensory test with various types of stabilizers and the addition of Moringa leaves, as well as the combination of treatments between the two had no significant effect on color, texture, taste, aroma and overall preference.  The best organoleptic analysis was the P3K1 treatment (concentration of carrageenan stabilizer 1,26% with the addition of 8 g Moringa leaf extract) with a color value of 3.06, taste 2.57, aroma 2.78, texture 3.50 and overall preference 3,42.

-, Ocviyanti Hendra Rezky; Suhartatik, Nanik; Nuraini, Vivi

Agrobioteknologi 2024 Fakultas Teknologi dan Industri Pangan Unisri Surakarta

Dried noodles made from egg and flour that have round and long shape. In this research, dried noodles were made differently in general because of using taro flour and kale leaves extract as a raw material. Taro flour is a gluten free flour that is rich in fiber. Kale (Brassica oleracea var. sabellica) is superfood which have high quantity of antioxidants like vitamin C and flavonoids. This research aimed to determine physicochemical and organoleptics characteristic of dried noodles of taro flour with addition of kale leaves extract. The observation used a two-factors factorial Completely Randomized Design (CRD) were the ratio of taro flour : wheat flour (85:15, 75:25, 65:35g) and the concentration of kale leaves extract (1:10, 2:10, 3:10 ml) with two-replication. The best results showed that the combination of 65:35 taro flour : wheat flour with addition of 3:10 kale leaves extract was based on high antioxidant activity. The results of this combination showed moisture content 5,42%, ash 2,74%, fiber 7,43%, protein 7,56%, antioxidant activity 13,71%, flavonoid total 1,36 mgQE/g, vitamin C 30,8%, color L* 78,72, color a* -1,78, color b* 18,11, hardness 13,84 N, chewiness 13,29 N, aroma 3,36 and kale taste 3,12. Based on the observation, dried noodles of taro flour with kale leaf extract influenced all physicochemical and organoleptic test results.

Nindy Pertiwi; Johanis Johanis; Meldianus N J Lenas

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

Nindy Pertiwi, 2024. "Analysis of Financial Statements as a Basis for Evaluating Financial Performance: A Case Study of PT. Artha Lestari Engineering." Supervised by Johanis dan Meldilians NJ Lenas. This study aims to analyze financial statements to assess the financial performance of PT. Artha Lestari Engineering. Data were collected from PT. Artha Lestari Engineering's financial statements for the period 2019-2023 using a financial ratio analysis approach. The results of the ratio analysis reveal that the liquidity ratio initially experienced a significant decline but improved in the final year. Although the liquidity ratio remains high, the initial decline indicates challenges in liquidity management. The solvency ratios remain low, indicating a reliance on equity rather than debt, with fluctuations in these ratios reflecting the stability of this reliance. Activity ratios show stability with slight decreases, while Inventory Turnover and Receivable Turnover experienced fluctuations and declines, respectively. Profitability performance increased significantly, reflecting improvements in operational efficiency and profitability during the study period.

Risma Julkismayana; Ni Made Adi Erawati

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

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

Suryadi, Cherry Keiko Alendra; Setijawaty, Erni; Utomo, Adrianus Rulianto; Jati, Ignasius Radix A.P.

JITIPARI (Jurnal Ilmiah Teknologi dan Industri Pangan UNISRI) 2024 Universitas Slamet Riyadi Surakarta

This research investigates the effect of adding active ingredients such as butterfly pea flower extract and eggshell powder on the physical and chemical properties of smart biodegradable film packaging. The butterfly pea flower extract was prepared by mixing dry butterfly pea flowers with water in ratios of 0 (without butterfly pea flowers, as a control), 1:250, and 1:125. The eggshell powder was added in concentrations of 0%, 0.15%, and 0.3% (w/v). The result shows that the addition of active agents affected the water vapor transmission rate (WVTR), tensile strength, and elongation of the film. The addition of eggshell powder did not have any significant effect on the total phenol content, anthocyanin content, and antioxidant activity. The smart biodegradable film packaging produced in this study showed total phenol values ranging from 237,8858-907,1768 mg GAE/100 g sample, total anthocyanin content 0.1045-2.3512 mg cy-3-glu eq/100 g sample, antioxidant activity 5,1198-54.8475%, WVTR 60,5826-91,3325 g/m2/24 hours, tensile strength 2,615-8,479 N/mm2/24 hours, and elongation 1,437-43,360%. The results of this study show that the smart biodegradable film packaging developed can be used as an indicator to monitor changes in the quality of steamed chicken meat during storage.

Oktaria Syafira; Asyari Asyari

Transformasi: Journal of Economics and Business Management 2024 Universitas 17 Agustus 1945 Semarang

This research was carried out against the background because currently food and beverage companies are growing rapidly and many investors are starting to invest their capital in companies in this sector. Before investing capital, what you need to look at in companies in this sector is their company value, however there are several companies whose company value decreases every year. The purpose of this research is to find out how much investment decisions, funding decisions and activity ratios influence company value in food and beverage companies included in ISSI. In this study, researchers used a 5 year period/time period from 2018-2022. Researchers used a quantitative approach in this research. The sampling technique used in this research is the purposive sampling method/using certain criteria. Then the population used in this research was 61 companies, and after conducting sample criteria, 12 food and beverage companies were included in the ISSI for the 2018-2022 period. Furthermore, the data analysis used/used by researchers in this research is panel data analysis which combines cross sections (observing many companies at one time) and time series (time series). This test shows the results that variables X1 (investment decisions) and X3 (activity ratio) have a significant positive influence on company value, while variable X2 (funding decisions) has an insignificant negative influence on company value. And the results of the simultaneous test of variables X1 (investment decisions), X2 (funding decisions) and X3 (activity ratio) influence Y (company value).

Mulia Sari; Nasution, Nina Andriany

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

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

Nauval Chaidar Zaki; Jonathan David Christmason; Ahmad Farhan Ramanda Janitra; Adel Konkrit Abdinusa; Khalid Nurdiansyah +3 more

Zebra: Jurnal Ilmu Peternakan dan Ilmu Hewani 2024 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Giant Freshwater Prawn (Macrobrachium rosenbergii) or also known as Giant Freshwater Prawn is a type of crustacean that has the largest size compared to other freshwater prawns. Giant prawns are a freshwater fisheries commodity that has great potential to be developed because it has a high selling value. This Field Work Practice (PKL) activity was carried out at the Brackish Water Cultivation Installation (IBAP) in Probolinggo City, East Java. The results of Field Work Practices (PKL) regarding giant prawn nursery techniques start from preparing nursery ponds, preparing water for rearing media, stocking juveniles, managing water tanks for rearing media, water quality management, feed management, controlling pests and diseases, as well as harvesting and packaging. Water quality measurements include DO with values obtained at 5.1-5.6 mg/L, pH 7.1-8.7, temperature reaching 24-28°C, and salinity ranging from 0-5 ppt. The feed given is Artemia salina, corn bran mixed with flakes in a ratio of 3:1, and commercial feed is in the form of pellets with a frequency of administration twice a day, namely in the morning and evening.

Malik Alfi Kurniawan; Rinny Meidiyustiani

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

The research carried out has the aim of knowing the effect of the variables Leverage, Activity, and Company Size, on Earnings Growth. the sample taken as research material is the Property and Real Estate Sector companies that have entered the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The sample was selected by considering the use of the purposive sample method. The research conducted utilizes multiple linear regression analysis methods with the Statistical Pakcage for the Social Science (SPSS) Version 25 program. The findings in this research explain that debt equity ratio and company size have no effect on profit growth, while total asset turnover affects profit growth.

Khoharudin, Ali; Solikah, Mar’atus; Puspita, Erna

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

Performance is a measure or assessment of the extent to which a company can achieve the desired goals and results. One way to assess the financial performance of a company is to carry out financial report analysis. This research aims to determine financial performance using financial ratios at PT. Hanjaya Mandala Sampoerna Tbk which occurred before the disaster that hit the world, namely the Covid 19 pandemic, during the Covid 19 pandemic and after the Covid 19 pandemic. This research uses quantitative descriptive methods with analysis techniques using liquidity, solvency, activity and profitability ratios. The information and data for this research come from the annual financial report on the official website of PT. Hanjaya Mandala Sampoerna Tbk. The results of this research are measurements of liquidity, solvency, activity and profitability ratios at PT. Hanjaya Mandala Sampoerna Tbk from 2018 to 2023 which obtained an average performance score with conditions tending to be unhealthy.

Filka Maftikha; Nur Ainiyah; Muhammad Bahril Ilmiddaviq

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

This research aims to examine the differences in financial performance of state-owned banks and state-owned banks in terms of market value added ratios, liquidity ratios, solvency ratios, profitability ratios and activity ratios in the banking sector listed on the Indonesian stock exchange. The data analysis technique uses the Independent Sample t-test and uses a substitute test with the Mann-Whitney Test with SPSS (Statistical Product and Service Solutions) tools. The results of this research show that there is a significant difference between the financial performance of BUMN Banks and BUMS Banks seen from the Market Value Added Ratio, Liquidity Ratio, Solvency Ratio and Activity Ratio. On the other hand, there is no significant difference seen from the Profitability Ratio.    

Shafira Yumna Paramitha; Edi Wibowo

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

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.

Elis Juliyanti Mausali; Pius Bumi Kellen; Siprianus G. Tefa

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

Stock returns are the results obtained from stock investments. Financial performance is said to have a big influence on stock returns, therefore it is necessary to pay attention to information and carry out an analysis of the condition of the company's financial statements using financial ratios. The aim of this research is to determine the influence of Liquidity, Leverage, Activity and Profitability on stock returns both partially and simultaneously. The company population in this study was 15 companies and 65 samples, using secondary data and purposive sampling techniques with the results of annual financial reports of manufacturing companies in various industrial sectors listed on the BEI for the 2018-2022 period. Data analysis in this research uses descriptive analysis, classical assumption tests consisting of data normality tests, multicollinearity tests, autocorrelation tests and heteroscedasticity tests, multiple regression tests and hypothesis tests consisting of t tests, F tests and coefficient of determination tests. Based on the results of this research, it shows that liquidity and leverage have a significant effect on stock returns. Activity and profitability have no effect on stock returns. And Liquidity, Leverage, Activity and Profitability simultaneously have a significant effect on stock returns.

Justian Trisna Nugraha; Budi Utomo; Koosdaryani Soeryodarundio

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2024 Asosiasi Riset Ilmu Teknik Indonesia

This study aims to analyze the impact of administering commercial probiotic bacteria on the wastewater from tofu industries on changes in Bio-logical Oxygen Demand (BOD) and Dissolved Oxygen (DO) levels. Tofu industry wastewater is known to have high BOD and low DO levels, which pose a potential environmental pollution risk. This study used a pure experimental method with variables including the ratio of tofu industry wastewater to commercial probiotics (1:1, 1:2, 1:3) with an incubation interval of 8 hours. The results showed that the administration of commercial probiotic bacteria significantly reduced BOD levels and increased DO levels in the wastewater. The 1:3 ratio of tofu industry wastewater to commercial probiotics showed the most optimal effect in increasing DO and decreasing BOD. An incubation time of 32 hours showed the most optimal effect in increasing DO and decreasing BOD. The 1:3 volume ratio between tofu wastewater and probiotics (25% tofu wastewater and 75% probiotics) proved to be the most effective, with the highest DO increase of 2.51 mg/L and the largest BOD decrease of 144.20 mg/L. In addition, incubation time also had a significant effect, the longer the incubation time, the more optimal the probiotic activity in reducing BOD levels and increasing DO levels. The conclusion of this study is that the administration of commercial probiotic bacteria at a 1:3 ratio and an incubation time of 32 hours is an effective way to improve the quality of tofu industry wastewater.

Simarmata, Desi Kartika; Nasution, Nina Andriany

Proceeding. of The International Conference on Business and Economics 2024 Universitas 17 Agustus 1945 Semarang

The aim of this research is to analyze Liquidity, Solvency, Profitability, Activity, Investment Ratios in Assessing Financial Performance in Telecommunication Companies Listed on the IDX in 2020 - 2022. The method used in this research is a quantitative descriptive method, the data in this research uses data secondary. Based on the research results, it shows that the Liquidity Ratio of PT. Inti Bangun Sejahtera, Tbk in 2021 was measured based on the Current Ratio of 280.86% which was declared very good in assessing Financial Performance. PT Solvency Ratio. Inti Bangun Sejahtera, Tbk in 2021 was measured based on the Debt to Asset Ratio of 31.03% which was declared very good in assessing Financial Performance. Profitability Ratio PT. Solusi Tunas Pratama Tbk in 2022 based on a Net Profit Margin of 49.59% is declared very good in assessing Financial Performance. The Activity Ratio which is measured based on the Total Asset Turnover Ratio is stated to be not good in assessing Financial Performance. Investment Ratio PT. Bali Towerindo Sentra Tbk in 2022, which was measured based on a Dividend Yield of 18.43%, was declared very good in assessing the Financial Performance of telecommunications companies listed on the IDX in 2020 - 2022.

Hepitasari, Erika; Widuri, Trisnia; Nadhiroh, Umi

Populer: Jurnal Penelitian Mahasiswa 2024 Universitas Maritim AMNI Semarang

This study aims to determine the Effect of Liquidity, Solvency, Activity, and Profitability on Company Value in Automotive Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2022 Period. This type of research is quantitative research and has a total population of 15 companies. For sample collection, this study uses a purposive sampling technique to obtain a sample size of 10 companies. The data was analyzed using panel data regression through the Eviews 10 program. Based on the results of the partial test, Liquidity (Current Ratio), Solvency (Debt to Equity Ratio), and Activity (Total Assets Turn Over) have a negative and insignificant effect on Company Value (Price to Book Value), while Profitability (Return on Assets) has a positive and significant effect on Company Value (Price to Book Value). Simultaneously, Liquidity (Current Ratio), Solvency (Debt to Equity Ratio), Activity (Total Asset Turnover), and Profitability (Return on Assets) have a significant effect on Company Value.

Andi Bintang Balele; Muhtazib Muhtazib; Florida Regula Anus

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

The purpose of this study is to analyze the financial performance of Dalton hotel using  liquidity ratio and activity ratio. Qualitative data analysis method is used in this study. The finding shows that in the financial statements at the Dalton hotel in the period of 2018-2020, there are fluctuations in the level of liquidity that has been achieved, which in the aspect of liquidity ratio using current ratio calculations, it that can be declared liquid/healthy. Meanwhile, if measured by the aspect of quick ratio, it is also declared liquid/healthy. In terms of cash ratio  in 2018 it is declared not liquid/unhealthy, while in 2019 and in 2020 it was declared  liquid/healthy. Of these theree aspects, it can be seen that the liquidity rate of Dalton hotel in 2018-2020 is quite good. In the activity ratio of the 2018-2020 period, obtained results where that asset TurnOver can be declared unhealthy/bad. However, in the inventory turnover ratio and receivable turnover ratio, it can be declared halthy/good.