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Cicik Vistanika Metara; Ustadus Sholihin; Zulfia Rahmawati

Intellektika : Jurnal Ilmiah Mahasiswa 2023 STIKes Ibnu Sina Ajibarang

The purpose of this study was to determine the health assessment of PT. Bank Negara Indonesia Persero Tbk which has been registered on the IDX is reviewed from the aspects of Risk Profile, Good Corporate Governance, Earnings and Capital. This type of research is quantitative research and uses the RGEC method. From this research, on the Risk Profile which was measured using NPL, the results obtained in 2017, 2018 and 2019 were ranked 1, namely very healthy, in 2020 and 2021 they were ranked 2, namely healthy. In Good Corporate Governance, it has been stable for 5 years, ranking 2, namely good. In Earnings which are measured using Return On Assets, the results obtained in 2017, 2018 and 2019 were ranked 1, namely very healthy, in 2020 they were ranked 3, namely quite healthy, and in 2021 they were ranked 2, namely healthy. In terms of capital, which is measured using the Capital Adequacy Ratio, the consecutive results obtained in 2017, 2018, 2019, 2020 and 2021 were ranked 1, namely very healthy.

Gafthari Rumindan; Agustinus Mantong; Grace Sriati Mengga

Prosiding Seminar Nasional Manajemen dan Ekonomi 2023 Universitas Kristen Indonesia Toraja

This research aims to analyze the financial performance of PT. Unilever Indonesia Tbk which is listed on the Indonesia Stock Exchange, based on the Liquidity Ratio and Profitability Ratio at PT. Unilever Indonesia Tbk for the 2020-2022 period. Data Analysis Technique is a quantitative analysis technique, namely data in the form of numbers which include financial reports at PT. Unilever Indonesia Tbk. In the research results based on Liquidity and Profitability Ratios, the financial performance of PT. Unilever Indonesia Tbk's Liquidity Ratio experienced fluctuations from 2020-2022 or instability in PT's financial performance. Unilever Indonesia Tbk. The Liquidity Ratio can be said to be in poor condition with the Current Ratio and Quick Ratio methods not meeting industry standards, while the Cash Ratio is able to reach industry standards that have been set. Then the Profitability Ratio can be said to be in poor condition, with the Return On Equity method meeting industry standards, while Return On Investment and Net Profit Margin do not meet industry standards because they decline every year.

Kurniawati Syawalinda; Usdeldi Usdeldi; Ahmad Syahrizal

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

This research was conducted with the aim of examining the effect of good corporate governance on the financial performance of Islamic banking listed on the Indonesian stock exchange in 2018-2022. This study was tested using 3 independent variables, namely: managerial ownership, independent board of commissioners and audit committee. For the dependent variable, namely Return On Assets. The population used in this research is Islamic banking companies on the Indonesia Stock Exchange in 2018-2022. The samples used in this study amounted to 45 samples. The analysis used in this study was multiple linear analysis and was assisted by SPSS Version 22. The data used were secondary data. The results of this study indicate that Managerial Ownership has no significant effect on Return On Assets (ROA). This can be proven by the results of the t-count value of 1.482 < t-table of 2.020 and a significant value of 0.632 > 0.05, the independent board of commissioners shows that there is a significant influence on Return On Assets (ROA). This can be proven by the results of the t count value of 3.397 > t table 2.020 and a significant value of 0.003 <0.05. The Audit Committee shows that there is a significant influence on Return On Assets (ROA). This can be proven by the results of the t count value of 2.942 > t table of 2.020 and the sig value of 0.019 <0.05. Managerial ownership, independent board of commissioners, and audit committee simultaneously or jointly have a significant effect on Return On Assets (ROA). It is known that the significance value for managerial ownership, independent board of commissioners, and audit committee (X) simultaneously on Return On Asset (ROA) of 0.006 <0.05 and the value of f count > f table (5.259 > 3.02).

Angreni Krisnawati; Edwin Agus Buniarto; Ririn Wahyu Arida

Pusat Publikasi Ilmu Manajemen 2023 Fakultas Ekonomi & Bisnis, Univ

This research aims to see the ability of the Current Ratio, Return on Assets and Debt to Equity Ratio on Profit Growth in the Ceramics, Glass and Porcelain Sub-Sector listed on the Indonesian Stock Exchange for the period 2017 - 2021. Using financial reports obtained from the Indonesian Stock Exchange. The research results show that together the variables Current Ratio, Return On Assets and Debt to Equity Ratio have a positive and significant effect on Profit Growth. The coefficient of determination test shows that it is 40%, while the remaining 60% is influenced by other factors outside the research. Partially, the Current Ratio has a positive and significant effect of 0.0309 and the t-statistic is 2.336784. Partially Return On Assets has a positive and significant effect of 0.0051 and a t-statistic of 2.522635. And partially the Debt to Equity Ratio has a positive and significant effect of 0.0117 and a t-statistic of 2.266093.

Binti Umaya; Indah Listyani; Edi Murdiyanto

Global Leadership Organizational Research in Management 2023 STIKes Ibnu Sina Ajibarang

A company needs to pay attention to financial performance in order to see how far the company's position by analyzing financial statements. This study aims to determine the financial performance of PT. Pakuwon Jati Tbk in 2018-2021 using the ratio of Gross profit Margin, Net Profit Margin and Return on assets. This type of research is descriptive with quantitative data taken secondarily from the balance sheet and income statement of PT. Pakuwon Jati Tbk for 2018-2021. Samples were taken from the population according to the saturated sampling method. The results of research that has been done show that the financial performance of GPM and NPM are in a good state that is above the industry average standard, GPM shows a decline while NPM shows unstable fluctuations. The results of financial performance with ROE in poor condition because it is below the industry average standard with fluctuations that are also unstable.

Yessyta Mardalena; Ustadus Sholihin; Zulfia Rahmawati

Pusat Publikasi Ilmu Manajemen 2023 Fakultas Ekonomi & Bisnis, Univ

This study aims to determine the partial and simultaneous influence between the profitability ratio and the company's profit growth ratio on the capital structure of PT. Bumi Teknokultura Unggul Tbk Period 2014-2021. This research is a type of descriptive research with a quantitative approach. The data sources used are secondary data sources from the Indonesia Stock Exchange website. The sampling technique in this study used purposive sampling method. The results showed that the Profitability Ratio represented by the Return On Equity had a significant negative effect on the Capital Structure represented by the Debt to Equity Ratio at PT. Bumi Teknokultura Unggul Tbk in 2014-2021. Then the Company's Growth Ratio represented by Growth of Sales has a significant negative effect on the Capital Structure represented by the Debt to Equity Ratio at PT. Bumi Teknokultura Unggul Tbk in 2014-2021. And the Profitability Ratio and Growth ratio have a significant negative effect on the Capital Structure at PT. Bumi Teknokultura Unggul Tbk in 2014-2021.

Margareta Desma Natalia; Ustadus Sholihin; Zulfia Rahmawati

Pusat Publikasi Ilmu Manajemen 2023 Fakultas Ekonomi & Bisnis, Univ

Reports on sources and uses of working capital can function as a basis for planning, management and supervision of working capital in the future. This research aims to determine the source and use of PT's working capital. Fast Food Indonesia Tbk and to find out the level of company profitability. This research method is a quantitative descriptive method. The data source used is secondary data. From the research results, it is known that the company's largest source of working capital comes from undetermined retained earnings, while the company's largest use of working capital is other non-current assets. The management of sources and use of the company's working capital in the 2017-2018 period was quite good, as can be seen from the increase in the current ratio and quick ratio. However, in 2019-2021 both experienced a decline. Meanwhile, the company's working capital turnover ratio is said to be effective because from 2017 to 2020 it continued to increase, but in 2021 there was a decline. Meanwhile, the company's profitability for the 2017-2021 period experienced fluctuating values. Gross Profit Margin 62.55%, 62.15%, 62.54%, 59.27%, 60.65%. Net Profit Margin 3.15%, 3.35%, 3.60%, -7.79%, -6.11%. Return On Assets 5.99%, 9.34%, 9.09%, -12.36%, -10.81%. Return On Equity 12.91%, 13.76%, 14.55%, -30.26%, -32.17%.

Ria Efkelin; Lipin Lipin; Imelda Imelda; Hingawati Setio; Ary Rahmaningsih +1 more

Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat 2023 Asosiasi Riset Ilmu Pendidikan Indonesia

Motivation discusses how to encourage someone's work enthusiasm, so that they want to work by providing optimal abilities and expertise to achieve goals (Danang Sunyoto, 2015). Providing excellent service is an action that must be carried out by workers/service providers in serving the people or residents around them. If the service provider is not satisfactory, do not hope that the client will return to our services, he will switch to another health facility that provides excellent service. It cannot be denied that when we come to a health facility, even a type of Posyandu facility, sometimes we still find the health workers and cadres who work less friendly, less energetic in serving the people who come, seem less enthusiastic about the various factors that make them like that, with their attitude. health workers like this illustrate the lack of excellent service. By looking at conditions like this, the author is interested in providing/sharing knowledge related to how to increase the motivation of Posyandu cadre officers in providing excellent service in RW 06 Susukan Village

Safira Rizki Mawaddah; Muhammad Salman; Nasrul Kahfi Lubis

Jurnal Manajemen dan Ekonomi Kreatif 2023 Universitas Kristen Indonesia Toraja

This research aims to determine the influence of Good Corporate Governance on the financial performance of sharia banking listed on the Sharia Capital Market or the Indonesian Stock Exchange (BEI) for the 2016-2020 period. In this study, a purposive sampling technique was used in sampling so that a sample of 11 sharia banking companies was obtained. The type of data used in this research is secondary data which is then assisted by using the SPSS application to carry out data analysis techniques. And in measuring financial performance using Return On Assets (ROA). The results of this research can be concluded that Institutional Ownership has a significant effect on the financial performance of Islamic banking based on multiple linear analysis tests. The results also show that the Independent Board of Commissioners has a significant influence on the financial performance of sharia banking. And the audit committee also has a significant influence on the financial performance of sharia banking. The limitations of the research are the limited information published by sharia banking so that some of the population cannot be used as research samples and the research period is relatively short, namely only 5 years so that the research carried out by researchers does not reflect the long-term condition of the company and the data obtained is still not optimal. Suggestions for future researchers are to take a longer research period so that the data obtained can be more optimal.

Tri Sudryanto; Nurul Huda

Pusat Publikasi Ilmu Manajemen 2023 Fakultas Ekonomi & Bisnis, Univ

This research aims to measure the influence of Times Interest Earned Ratio and Total Asset Turnover on Return on Assets at PT Mayora, Tbk. The research sample consisted of 11 financial reports starting from 2011-2021. The type of data is quantitative, while the data source is secondary. Documentation data collection method, which is obtained by downloading financial reports via www.idx.co.id/id. Quantitative descriptive data analysis method with statistical analysis tools. Analysis includes classic assumption tests, multiple liner analysis, correlation coefficient, coefficient of determination, t test and f test. The results of the research state that the Times Interest Earned Ratio variable has an influence on Return on Assets (ROA), the Total Asset Turnover variable has no influence on Return on Assets (ROA), the Times Interest Earned Ratio and Total Asset Turnover simultaneously have a significant effect on Return on Assets in PT. Mayora Indah Tbk. The ability of the independent variable to explain changes in the dependent variable is shown by an Adjusted Square value of 53.1%.  

Aris Sandi Krisna Mulyana; Ari Arisman; Depy Muhamad Pauzy

Global Leadership Organizational Research in Management 2023 STIKes Ibnu Sina Ajibarang

This research was conducted with the aim of knowing the effect of Destination Image On Interest To Return Based On Visit Experience (Survey of Pangandaran Beach Tourism Visitors). The method used in this study was a survey method using data obtained directly through questionnaires distributed to 165 respondents who were visitors to Pangandaran Beach Tourism. The technique used in this research is path analysis. Based on the results of the research that has been done, it can be seen that, there is a positive and significant influence of Destination Image on Interest in Returning to Pangandaran Beach Tourism. There is a positive and significant influence of Destination Image on Visit Experience in Pangandaran Beach Tourism. There is a positive and significant influence of Visit Experience on Interest in Returning to Pangandaran Beach Tourism, and There is a significant influence of Destination Image on Interest in Returning through Visit Experience on Pangandaran Beach Tourism.

Maria Silvia Hape; Yosefina Andia Dekrita; Elisabet Luju

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

This research was carried out to determine the efficiency of the use of working capital to increase profitability at Pintu Air Credit Union of Kewapante Branch. The population in this research were the financial statements of Pintu Air Credit Union of Kewapante Branch, while the sample of this study were the financial statements of Pintu Air Credit Union of Kewapante Branch in 2017 to 2021. In collecting data, documentation and interviews were two techniques used by the researcher. The data analysis teachnique used were the liquidity ratio with the calculation of the current ratio, the activity ratio with the calculation of working capital turnover, and the profitability ratio with the calculation of Return on Assets (ROA). The results of  data analysis from the assessment of each ratio showed that the liquidity ratio using the calculation of the current ratio of Pintu Air Credit Union of Kewapante Branch in the 2017 and 2018 periods decreased with the standard measurement of the efficiency of the use of working capital, which was in good criteria. In 2019 to 2021 the results had increased with the standard of efficient use of working capital categorized as very good. The activity ratio using the calculation of working capital turnover had decreasd and was considered poor in the standard of measuring the efficiency of using working capital with poor criteria. The profitability ratio using ROA obtained fluctuating results from 2017 to 2021 and on average was said to be quite efficient in the standard of measuring the efficiency of using working capital.

Ayu Lestari; Muhamad Rimawan

Ebisnis Manajemen 2023 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This research aims to examine Economic Value Added (EVA) and Market Value Added (MVA) on Stock Returns in Automotive Sub-Sector Companies on the Indonesia Stock Exchange (BEI). This type of research includes associative research using secondary data obtained from financial reports on the website www.idx.co.id. The population in this research is the financial reports of 16 automotive sub-sector companies listed on the Indonesian Stock Exchange. The method used in selecting the sample was purposive sampling and determining the sample based on criteria established by the researcher with the results of the financial reports of 3 automotive sub-sector companies during the period 2018 - 2022. Based on the results of data processing using the multiple linear regression analysis method, F test, test t, it is known that there is a partially significant influence of EVA on stock returns, there is a partially significant influence of MVA on stock returns and there is a simultaneous significant influence of EVA and MVA on stock returns.

Shinta; Agus Sihono

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2023 CV. ALIM'SPUBLISHING

This study aims to examine the effect of profitability, firm size, debt levels and audit quality on tax aggressiveness. This study used a purposive sampling method to collect secondary data samples from the annual reports of 18 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2020-2022. The analytical method used is multiple linear regression using the SPSS version 25 program. Tax aggressiveness is measured using the Effective Tax Rate (ETR), profitability is measured using Return On Assets (ROA), company size is measured by firm size, debt levels are measured using Debt Assets Ratio (DAR) and audit quality are measured using a dummy variable. The results of this study indicate that profitability and debt levels have a positive effect on tax aggressiveness, while firm size and audit quality have no effect on tax aggressiveness. The implications of this study ensure that the profits obtained by the company are not the result of tax aggressiveness.

Wahyu Agustin Milasari; Nuryadi Nuryadi

Journal Economic Excellence Ibnu Sina 2023 STIKes Ibnu Sina Ajibarang

This research aims to analyze financial statements with the ratio techniques at PT Semen Indonesia (Persero) Tbk. period 2020 – 2021. The data studied is in the form of the financial statements of PT Semen Indonesia (Persero) Tbk. period 2020 – 2021. The data collection technique used is a documentation technique. The data analysis technique used is a qualitative descriptive analysis technique. The results of this research are based on the Liquidity Ratio using three formulas namely Current Ratio, Quick Ratio, and Cash Ratio with the company financial performance not good. The Solvency Ratio uses two formulas namely Debt To Asset Ratio and Debt To Equity Ratio with the company financial performance not good. Profitability ratio use three formulas namely Return on Assets and Return on Equity with the company financial performance not good, and Gross Profit Margin with the company financial performance good. Activity ratio use three formulas namely Total Asset Turnover Ratio and Inventory Turnover Ratio with the company financial performance not good, and Receivable Turnover Ratio with the company financial performance good. The benefits of liquidity ratios, solvency ratios, profitability ratios, and activity ratios are to assess the financial performance of the company whether in good condition or otherwise.    

Selmiati Tiranda; Elisabet Pali; Adriana Madya Marampa

Jurnal Manajemen dan Ekonomi Kreatif 2023 Universitas Kristen Indonesia Toraja

This study aims to analyze the financial performance of PT Telekomunikasi Indonesia Tbk during the 2020-2022 period in terms of liquidity, solvency, activity and profitability ratios. The type of research used is descriptive quantitative research. The type of data used is quantitative data and the data source used is secondary data. The data analysis technique used in this study uses financial ratios. The results of the study show that the financial ratios of PT Telekomunikasi Indonesia Tbk during the period studied show unfavorable performance. The liquidity ratio shows that the company has not maximized its short-term obligations. The solvency ratio shows that the company has the ability to fulfill its long-term obligations. The activity ratio indicates that the company has not been able to utilize and manage its assets to increase sales. Profitability ratios based on ROA and ROE analysis in unfavorable conditions indicate that the company has not maximized in generating satisfactory profits and has not been efficient in the use of capital and returns on net income on capital invested by the company owner. But the NPM analysis shows that the company is able to generate good profits.

Rizal Maulana Fahmi; Ristina Siti Sundari; Reny Hidayati

Jurnal Teknologi Pangan dan Ilmu Pertanian 2023 International Forum of Researchers and Lecturers

Tilapia is one of the fisheries commodities in Indonesia. Tilapia fish has a high market demand, therefore the supply of tilapia fish should continue to be fulfilled, but the supply of tilapia fish in the market is still not enough. In order to the demand for tilapia fish can be met, there are several ways to increase tilapia production. One of the methods to cultivate Tilapia is using biofloc cultivation. One of the biofloc tilapia aquaculture entrepreneurs in Tasikmalaya city is Mr. Banyu who is the owner of Nugraha Fishery. This research aims to analyze production cost and income as well as business feasibility in running biofloc tilapia cultivation. The research was conducted at Nugraha Fishery which is located in Cipari Village, Mangkubumi District, Tasikmalaya City. The results of this research showed that the business feasibility criteria used in intensive tilapia cultivation with biofloc include: NPV, IRR, PP, Net B/C ratio. Net Present Value NPV is Rp. 217,754,348, IRR Internal Rate of Return value of 44%, PP Payback Period value of 4.2 years, Net B/C Ratio value of Rp. 2.9. All business feasibility criteria stated that it is feasible, meaning that the intensive tilapia cultivation business with biofloc which is run by Nugraha Fishery in Cipari Village, Mangkubumi District, Tasikmalaya City is suitable to be run and developed.

Nauvan Dwi Ferdian Penulis; Iing Sri Hardiningrum; Anita Sumelvia Dewi

Riset Ilmu Manajemen Bisnis dan Akuntansi 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The problem in the object of research is the lack of effectiveness of job training in the field of technology, while in work discipline there are still employees who do not carry out discipline on time or are late in working. This thesis aims to prove the hypothesis of the researcher: there is a partial influence of Job Training (X1), Work Discipline (X2), on employee performance (Y). This study used quantitative methods with multiple linear regression analysis techniques. This research data was obtained by interview, observation, literature study, and questionnaire methods. The sample return in this study used a saturated sampling technique, namely all employees of UPTD Company. Puskesmas Pagu as many as 32 people. The results of the study using the help of SPSS program proposal version 25, showed that: (1) job training has a partial but not significant effect on employee performance with a calculated value of -1.381 and a value of Sig. 0.178 > 0.05. (2) and work discipline partially affects employee performance with a calculated value of 3.795 and a value of Sig.0.001 < 0.05 (3) job training, and work discipline simultaneously has a significant effect on employee performance with a value of Fcalculate 13.489 and a value of Sig. 0.003 < 0.05. From the test results of multiple linear regression analysis, it produces the equation formula Y = 13.489 + -1.381 X1 + (3.795X2) + e.

Ekha Ekha; Sabirin Sabirin; Khairina Khairina

Journal Economic Excellence Ibnu Sina 2023 STIKes Ibnu Sina Ajibarang

This research aims to find out how the company's financial performance at PT. Indofood Sukses Makmur Tbk in terms of liquidity ratios, solvency ratios, profitability ratios and activity ratios. The type of research used in this research is quantitative research with a descriptive approach. The data processed is the financial report of PT. Indofood Sukses Makmur 2020-2022. The analysis technique used is quantitative analysis, which uses a data analysis process in the form of numbers as a tool for analyzing and conducting studies. Then time series analysis is carried out, namely by comparing financial ratio analysis from one period to another, where the ratios used are financial ratio analysis consisting of liquidity ratios, solvency ratios, profitability ratios and activity ratios. from the current ratio and quick ratio, observations are in good condition, from the solvency ratio it is seen that the company is in a healthy condition, and from the profitability ratio it is seen from the net profit margin ratio, return on assets ratio, the company is in good condition and is healthy in gaining profits. And from the activity ratio, seen from the activity turnover ratio and fixed activity turnover ratio, the company is in good condition because the percentage in this ratio increases every year.

Yuni Yuni; Mukhlis Mukhlis

Riset Ilmu Manajemen Bisnis dan Akuntansi 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to find out whether the Fixed Asset Ratio, Return On Assets, Firm Size, and Working Capital Turnover have an influence on the Capital Structure of PT. Aneka Gas Industry Tbk. This type of research is associative research with a quantitative approach. The population and sample used in this research are the financial reports of PT Aneka Gas Industry Tbk for the period 2014 - 2022 or for 9 years which were obtained using a saturated sampling technique. The data collection technique used in this research uses documentation techniques and literature study. The data source used in this research is a secondary data source obtained from the official website of the Indonesian Stock Exchange www.idx.co.id. The data analysis techniques used in this research are the classical assumption test, multiple linear analysis, coefficient of determination test, t test, and f test. The results of this research show that partially the Fixed Asset Ratio (X1) does not have a significant influence on Capital Structure (Y), partially Return On Assets (X2) does not have a significant influence on Capital Structure (Y), partially Firm size (X3) does not has a significant influence on Capital Structure (Y), and Working Capital Turnover (X4) partially does not have a significant influence on Capital Structure (Y). Meanwhile, simultaneously Fixed Asset Ratio, Return On Assets, Firm Size, and Working Capital Turnover have a significant influence on the capital structure of PT. Aneka Gas Industry Tbk.