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Analytics

Mursita Ismayanti; Eko Triyanto

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

Knowing the results of tests on the influence of profitability, business risk, sales growth and company size on the capital structure of insurance companies listed on Indonesia Stock Exchange is the aim of this research. The theory used is pecking order theory. Purposive sampling is the chosen sampling method. There are 18 insurance companies as sample companies registered on the Indonesian Stock Exchange and this has been processed for 4 years, resulting in 72 observations. The type of data used is secondary data in the form of financial reports of insurance companies that are registered on the Indonesia Stock Exchange for the 2019-2020 period. The analytical method used is multiple linear testing using the SPSS version 27 application. After testing and analyzing the data, the results show when partially profitability has a negative influence on capital structure. Partially, business risk, sales growth and company size have no influence on capital structure.

Mayandha Zulfa Poetri Utomo; Abdul Aziz

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

aim of this research is to find out the influence of capital, HR performance, the role of government and technology on the development of MSMEs in West Ungaran District. The population used in this research is traders who have MSME businesses whose business locations are in the West Ungaran District area who are domiciled in the Ungaran District area. The population was taken using data from BPS Semarang Regency in 2020, from this population a sample of 278 MSME traders in 2020 was obtained. West Ungaran District. This research method uses quantitative methods. The results of this research are that business capital, human resource performance, the role of government and technology have an important role in the development of MSMEs in West Ungaran District.

Sugianto Sugianto; Sriwahyuni Sriwahyuni

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The study was conducted at Bank Syariah Indonesia KC. Kutacane with the aim of understanding the execution of the musyarakah reform at Bank Syariah Indonesia KC. Kutacane and the compliance of the musyarakah reform practice with the DSN-MUI No.08/DSN-MUI/IV/2000 fatwa on musyarakah. This study employs a deskriptif kualitatif method using the technique of gathering data through open communication with the parties involved in the musyarakah reform at Bank Syariah Indonesia KC.Kutacane. The study’s findings indicate that the musyarakah redevelopment practice implemented by Bank Syariah Indonesia KC. Kutacane’s implementation of this practice complies with the DSN-MUI/IV/2000 fatwa regarding musyarakah in several poins. However, the fourth poin’s remuneration is explained as follows: a mitra may declare that if the profit exceeds a certain amount, kelebihan or prosentase will be given to the individual. In practice at BSM, profit has already been determined by taking into account the modalities.

Edy Soesanto; Citra Wahyuningrum; Ahmad Nurwahyu

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

This research uses literature study analysis to evaluate the influence of oil and gas exports, non-oil and gas exports and foreign investment on Indonesia's economic growth. The results show that dependence on the oil and gas sector has a negative impact on economic growth, while growth in non-oil and gas exports and foreign investment has a positive impact. Economic diversification through increasing non-oil and gas exports and appropriate foreign investment can reduce dependence on the oil and gas sector and increase Indonesia's economic resilience. However, keep in mind that the interaction between these variables is not always linear and can affect overall economic growth.

Sita Deliyana Firmialy; Sherly Artadhita; Suprayogi, Yogi; Pringgabayu, Dematria; Akram, Putra Tri

JURNAL PENGABDIAN MASYARAKAT AKADEMISI (JPMA), 2024 CV. ALIM'SPUBLISHING

Through web-based business applications, it helps start-up companies to reach their target markets more quickly and in a more organized manner, with a more efficient level of economic costs compared to using conventional consumer marketing methods which require higher levels of economic costs. However, more than 40% of SMEs and startup companies in Indonesia, both digital and non-digital based, experience financial failure and fail to maintain their business continuously, due to inefficient management of the financial aspects of the organization, which becomes an obstacle for business actors in planning and can also disrupt the level of continuity of the business. This is the background for the need for community service activities in order to improve the quality of financial inclusion, especially in terms of working capital management budgeting for mobile-based SMEs and startup companies.  This community service activity was formed to expand knowledge regarding effective and efficient working capital management budgeting, where it is hoped that through this program, mobile-based SMEs and startup business actors will have the knowledge to know the financial strength of their business and can be used as a consideration in decisions and make the business run healthier in the future.

Henitha Nadia Kristy; Hwihanus Hwihanus

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

This research aims to analyze the relationship between capital structure, dividend policy, financial performance and company value in the telecommunications industry. This research uses quantitative methods and applies secondary data. The research results show that capital structure, dividend policy and financial performance greatly influence company value. In other words, making decisions about capital structure, dividend policy, and financial performance can positively influence increasing company value. In other words, the results of this research can be used by practitioners and decision makers in the telecommunications industry to help them increase the value of their business.

Al Rizal Sandi; Aditya Wahyu Pramana; Ahmad Nabih Taqiyuddin; Moh. Nuril Islam Abdillah

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

This study aims to determine the effect of independent variables (Foreign Exchange Reserves, Foreign Direct Investment, Inflation Rate, and Interest Rate) on the dependent variable (Import Value) in Indonesia for the last five years. This study uses quantitative analysis with descriptive methods used to obtain empirical evidence of the effect of Foreign Exchange Reserves (X1), Foreign Direct Investment (X2), Inflation Rate (X3), Interest Rate (X4), and Import Value (Y). Panel data regression analysis was used with a significance level of 5%. The results showed that the variables of Foreign Exchange Reserves, Foreign Direct Investment, Inflation Rate, and Interest Rate had no significant effect on Import Value in Indonesia. Foreign Exchange Reserves, Foreign Direct Investment, Inflation Rate, and Interest Rate simultaneously have a significant effect on Import Value in Indonesia.

Elia Rossa; Achmad Zauhar Muqtafi; Afifah Rohmawati; Alisya Athalia; Alya Syafikah Rani +2 more

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

This study analyzes the impact of key variables such as tax facilities, profitability, leverage, and capital structure on tax management practices in a corporate context. Through literature research, it was found that profitability, leverage, and capital structure play a significant role in managing a company's tax liabilities. However, taxation facilities, while aimed at improving compliance, tend to have a limited impact in tax management practices. This article emphasizes the need for a holistic approach to tax decision making, taking into account a number of these factors simultaneously.

Silvia Anggrie Nst; Nursantri Yanti

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

Working capital products are one of the products offered and distributed by the State Savings Bank, Medan Sharia Branch Office, which is in great demand by customers because human needs are unlimited. This research uses qualitative research with the data used is secondary data, namely through literature study. The benefit of doing working capital financing at a bank is being able to finance the company's daily expenses or operations. With sufficient working capital, the company will operate economically and efficiently and not experience financial difficulties. The aspects of working capital financing at BTN Syariah are due to interest from customers and factors such as superior service, processing speed, competitive profit sharing ratio, as well as the availability of desired funds, margins, third party funds, and non-financing. performance financing which is an aspect of working capital financing at BTN Syariah KC Medan bank.  

Nisa Gistia Ningsih; Anzu Elvia Zahara; Puteri Anggi Lubis

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2023 LPPM Universitas Sains dan Teknologi Komputer

Entrepreneurial behavior and capital are interrelated and complementary in the context of business success. Entrepreneurship brings ideas and vision, while capital provides the financial impetus to turn those ideas into reality. The success of a business is determined by how these two elements integrate and are effectively managed by entrepreneurs. Therefore, a good understanding of entrepreneurship and the importance of capital will assist entrepreneurs in facing challenges and building sustainable and successful businesses. This research aims to determine the influence of entrepreneurial behavior and capital on business success in Telanaipura District, Jambi City. The method used in this study is quantitative research with data analysis using the coefficient of determination test. The sample in this study consisted of 30 respondents who are coffee shop/cafeteria owners in Telanaipura District, Jambi City. The results of the study indicate that entrepreneurial behavior has a positive and significant partial influence on business success, while capital does not have a positive and significant influence on business success. Simultaneously, the results show that entrepreneurial behavior and capital together have a significant influence on business success in Telanaipura District, Jambi City. The coefficient of determination calculations shows that the entrepreneurial behavior variable accounts for 37.5% of the variance, while the remaining 62.5% is influenced by other variables outside the scope of this study.

Rifqi In’amul Maula; Nungki Pradita

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2023 Universitas Sains dan Teknologi Komputer

This study examines the effect of leverage, liquidity, capital structure and operational efficiency on profitability. The population in this study were all banking companies listed on the Indonesia Stock Exchange from 2019 to 2021. The sample selection used the purposive sampling method and 126 samples were obtained. The results of the research show that the variables of liquidity and capital structure have an effect on profitability but leverage and operational efficiency have no effect on profitability. The data collection method is done quantitatively and the data processing technique uses multiple linear regression analysis. The data used is obtained from financial reports reported on the Indonesia Stock Exchange and can be downloaded through the idx.co.id website and analyzed using SPSS.

Suryaningsih, Dwi; Inayati, Titik; Suryanto, Adi

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2023 Universitas Sains dan Teknologi Komputer

Competition in the business world is getting tougher these days, requiring business people to make and implement the right business strategy, in order to maintain the viability of their business, especially in the difficult conditions when the Covid-19 pandemic hit. Increasing economic development in regions in Indonesia and increasing mobility of business people and the general public are tightening business competition in the transportation services business. The research objective is to determine the effect of liquidity and profitability on firm value with capital structure as an intervening variable in transportation companies listed on the Indonesian Stock Exchange. The type of research in this research is quantitative, with a descriptive and verification approach. The information in this study is secondary data, namely in the form of annual financial reports of companies that go public, which are listed on the Indonesia Stock Exchange from 2018 – 2021. The results of the analysis show that there is an effect of Liquidity, Profitability, on capital structure, Current Ratio has no effect on Debt to Equity Ratio; there is an effect of Profitability on Firm Value, there is an influence of liquidity on firm value through capital structure as an intervening variable; the effect of profitability on firm value through capital structure as an intervening variable; there is an effect of liquidity and profitability on company value through capital structure as an intervening variable in transportation companies on the Indonesia Stock Exchange before and during Covid-19.

Dimas Cahya Aji

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2023 Universitas Sains dan Teknologi Komputer

ABSTRACT This research delves into theipinfluenceipof profitability, ipcompanyipsize, ipand iptax rates on the capitalipstructure of mining sectoripcompanies listedipon the Indonesian Stock Exchange between 2019 and 2022. The sample selection involved the purposive sampling method, yielding 112 samples for analysis. Theipfindingsiprevealithat profitability and firmisize significantly affectitheicapital structure,iwhile tax rates do not exhibit a significant impact. Data collection was performed quantitatively, and multipleislinearisregression analysis was employed for data processing. The financial reports used for analysis were obtained from theiIndonesiaiStockiExchange via the idx.co.id website and processed using SPSS  

Haryati, Indah; Muhammad Rosidi

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2023 Universitas Sains dan Teknologi Komputer

The research aimed to return on asset, current ratio, company size and assets structure on capital structure at property and real estate companies in indonesia stock exchange year of 2020-2022. The selected sample were 64 companies through purposive sampling. Souurces of data used secondary data with data collection through documentation. The data analysis technique used multiple linear regression. The results showed that the return on asset has a positive and signification effect on capital structure. Current ratio has a negative and signification effect on capital structure. Company size does not have a signification effect on capital structure. Asset structure has a positive and signification effect on capital structure.

Sunarmi Sunarmi; Siti Kholifah

Journal of New Trends in Sciences 2023 CV. Aksara Global Akademia

This research explores the application of Monte Carlo Simulation in estimating portfolio risk in the Indonesian stock market. The primary objective is to assess the effectiveness of this method in predicting portfolio return distribution and managing risk compared to traditional methods like Value at Risk (VaR). Data from the Indonesia Stock Exchange (IDX) were used to analyze stock returns, focusing on sectors such as telecommunications and property. Monte Carlo Simulation was applied to generate multiple scenarios of stock returns based on historical data and probabilistic distributions. The findings show that Monte Carlo Simulation provides a more comprehensive risk estimation, especially for stocks with high volatility and small market capitalization. Unlike VaR, which assumes a normal distribution, Monte Carlo Simulation accounts for extreme risk events and market uncertainties. The study also highlights the importance of diversification, as portfolios with a mix of high and low volatility stocks demonstrate a more stable risk profile. The results suggest that Monte Carlo Simulation is an effective tool for investors looking to manage risk in dynamic market conditions, providing more accurate and reliable estimations compared to traditional risk assessment methods. This research recommends further exploration of Monte Carlo Simulation in other sectors or with varied data for broader applications in risk management.

Alfida Salfa Anisa; Akhmad Naruli; Agus Athori

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

The purpose of this research is to dissect the relationship between capital structure and variables including liquidity, business size, and sales growth. A crude measure of liquidity, the current ratio formula may be found here. A company's size is sometimes described in terms of its Ln (total assets). The debt-equity ratio is used to assess the firm's financial health, and sales growth is calculated by contrasting t+1 with t sales. Researchers employ purposeful sampling to pick research participants from a broader community so that their findings are generally applicable and applicable to the study's goals. Purposive sampling allowed us to gather information from 69 separate companies trading on the Indonesia Stock Exchange within the property and real estate industry for the years 2019 and 2020. The research concluded that liquidity had a positive effect on capital structure

Dora Rahmayeni; Ahsan Putra Hafiz; Awal Habibah

Jurnal Ekonomi dan Keuangan 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is motivated by the role of the Sharia Investment Gallery (GIS) as a student laboratory for learning about investment. Based on the data, the number of investors in the Islamic Investment Gallery from the inception of GIS from 2016 to 2021 is unstable every year and is still relatively low. Even though the FEBI Faculty has good potential in attracting investors because there are so many enthusiasts in the FEBI departments. Low interest and motivation in investing in Indonesia is due to low knowledge and understanding of the capital market. GIS is expected to help foster student interest in investing in the Islamic capital market. The purpose of this study was to determine the role of Gis, both the constraints and solutions faced by Gis in fostering students' interest in investing in the capital market. This research approach uses descriptive method with a descriptive qualitative approach, namely research that seeks to describe a symptom, event, event that is happening now. The method used in this research is to collect data through interviews, observation, surveys, and documentation. The results of the study show the role of Islamic investment galleries (GIS) in fostering student interest in investing in the capital market by carrying out 4 roles, namely first, socialization as an introduction to the world of investment to students and inviting students to invest, second education, namely providing investment knowledge to students, third motivation, namely motivating students by giving examples of people who are successful in investing, the four integrity, namely the management of GiS applies a commitment attitude among the board, consistently carrying out their duties, being responsible, honest and courageous in conveying educational and motivational socialization to students. The internal constraints for Gis are the difficulty of coordinating administrators to be active in activities and the external constraints are the difficulty in getting students to participate in Gis activities and the lack of awareness of students to invest. The internal solution is to always hold monthly meetings to strengthen relationships between administrators and trigger back responsibilities as GIS administrators and the GIS Management also utilizes social media as a promotional medium so that it can be even wider to convey socialization and education to students. Meanwhile, for external solutions, GIS requests lecturer assistance to direct students to participate in all activities held by GIS. As for these 4 roles, the role most expected by FEBI students is the role of motivation. With good motivation given it can trigger students’ interest in investing.

Zakia Darojat; Nur Dinah Fauziah; Rahma Sandhi Prahara

Jurnal Ekonomi dan Keuangan Islam 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to determine the factors that influence the interest of KH.Abdul Chalim Islamic Boarding School students' interest in investing in the Sharia Capital Market through the Digital Investment Platform. This research is a type of qualitative research with a case study approach. This research uses primary data obtained from observations and interviews and tertiary data obtained from the student affairs bureau. The data collection techniques used are observation, interviews and documentation. The data analysis technique used is data triangulation.The results of this research are: Factors that influence student interest at the KH Islamic Boarding School. Abdul Chalim's desire to invest in the Sharia Capital Market through the Digital Investment Platform comes from internal factors including interest, desire and belief. Interest that comes from within the individual, such as applying theories learned in college, being inspired by Korean drama films and role models. Desire to hope for something that interests you, such as wanting to gain profits from investment results. Belief is an individual's belief in something that has qualities and benefits.    

Asna Shofia; Ana Kadarningsih

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

This research aims to analyze the impact of capital structure, profitability and company growth on company value during the pandemic in beverage and food companies verified on the IDX. This study had a population of 90 companies from December 2019-June 2023. To collect samples in accordance with the requirements, a purposive sampling strategy was applied, 25 companies met the sample collection criteria and a total of 200 data were processed. Descriptive statistical analysis, traditional assumption tests, multiple linear regression testing, and hypotheses are all used in the research analysis approach. The analysis tool uses IBM SPSS version 26. The results of the study show that the structure and partial independent variables have a positive and significant impact on company value. Partial profitability has a positive and significant impact on company value and partial company growth does not have a significant impact on company value. The results of all independent variables simultaneously have an impact on company value.

Bonaraja Purba; Riky Aulia Rachman Marpaung; Dicky Effendi; Rizky Fadly

Jurnal Ekonomi dan Keuangan Islam 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to examine and analyze the legal protection given to investors in buying and selling shares in the capital market from an Islamic perspective. The research methodology used is descriptive analysis, which involves comprehensive data collection regarding the characteristics of a particular situation or symptom that contributes to strengthening the theory of Islamic capital markets. In this case, the author uses a document or literature study as a legal material collection technique, by reviewing the literature related to the research topic. This approach aims to obtain secondary data from sources such as the Quran, hadith, MUI fatwa, and relevant laws and regulations, especially Law No. 8 of 1995 concerning Capital Markets. The findings of this study reveal that the legal protection of investors in buying and selling activities in the capital market in an Islamic perspective is based on the principles of transparency and openness, the existence of a Sharia Supervisory Board (DPS), sharia audits, dispute resolution mechanisms, and the prohibition of ribawi practices or usury-based transactions.