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Ayu Diah Dwi Astuti

Jurnal Manajemen Riset Inovasi 2023 Pusat Riset dan Inovasi Nasional

Good financial management has a central role in business, involving managing funds effectively and efficiently to maximize profits and company value by managing financial risks. Profitability ratios, especially Return on Equity (ROA), are the main indicators in measuring a company's ability to generate profits. Optimizing operational costs is a key strategy in increasing profitability. This research focuses on PT MSAL, an oil palm plantation company that is trying to increase profitability through optimizing operational costs. A quantitative approach with simple linear regression analysis was used as the research method. Secondary data in the form of financial reports for the last three years (2020-2022) as research objects. The results of the analysis between operational costs and company profitability prove that there is a positive and significant influence. The partial hypothesis test shows that operational costs have a statistically significant impact on profitability. Simple linear regression analysis produces a regression line equation, and the coefficient of determination shows that operational costs have a contribution of 99.4% to the company's profitability. Operational costs have an important role in determining PT MSAL's level of profitability. Optimizing operational costs can improve a company's financial performance. Therefore, companies are advised to continue to evaluate, develop efficient business strategies, and regularly monitor the relationship between operational costs and profitability.

Aviyatno, Arief Fajar; Muammar Nur Kholid

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

Financial performance analysis plays a crucial role in assessing the overall health and effectiveness of a company. This research focuses on analyzing the financial performance of a retail distribution network company in Indonesia, utilizing quantitative descriptive methods. It employs financial ratio and common size analyses on primary data from financial statements to comprehend the company's financial position, profitability, liquidity, and solvency. Through a quantitative descriptive observational design, secondary data from literature and documents are collected. The analysis includes assessing liquidity via current and cash ratios, profitability through metrics like ROA, ROI, and ROE, as well as evaluating solvency using relevant ratios. The findings provide insights into the company's performance, revealing potential short-term issues due to decreasing current and cash ratios and fluctuations in profitability. These insights assist stakeholders in making informed decisions and formulating strategies, underscoring the significance of financial analysis in evaluating a company's health.

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.

Ulfatul Khasanah

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

The purpose of this study is to determine the financing ability to mediate CAR, NPF and FDR on the Profitability of Sharia Commercial Banks in Indonesia. This study used a quantitative approach with secondary data types. The sample of this study is a sharia commercial bank registered with OJK for the period 2016 to 2020. By using purposive sampling, 9 Islamic banks were obtained. This study used PLS-SEM analysis. The results showed that CAR, NPF and FDR had a positive effect on profitability. While financing has no effect on profitability. This has an impact on the financing ability to mediate CAR, NPF and FDR. These three variables have not been able to be mediated by financing to profitability.

Annatalia Annatalia; Ana Kadarningsih

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

The profitability of a company is used to evaluate or measure whether profits have increased in relation to the seller's total assets and equity capital, whether the company makes a profit, and the profits earned. Company profits are used for the welfare of the company itself. Apart from that, profit also plays an important role in determining the success of a business and as a tool for managerial decision-making. The three objectives of this research are: the effect of asset growth on company profitability; the effect of capital structure on company profitability; and the effect of liquidity on company profitability; In this study, 87 companies registered in oil, gas and geothermal mining were listed on the Indonesia Stock Exchange from 2018 to 2022. Samples taken according to the criteria were collected using a purposive sampling technique. The samples collected included 42 companies, and a total of 210 data were processed. This research analysis uses multiple linear regression analysis, along with descriptive statistical tests, classical assumption tests, and hypothesis tests. The analytical tool used is SPSS version 25. The research results show that only one factor influences the company's profitability, namely asset growth. Capital structure and liquidity, on the other hand, do not affect a company's profitability. Asset growth has a positive impact, while capital structure and liquidity have a negative impact.

Tasia Maidi Saputri; Imelda Raudati; Pradita Eko Prasetyo Utomo; Ulfa Khaira

Jurnal Sistem Informasi dan Ilmu Komputer 2023 International Forum of Researchers and Lecturers

This article aims to optimize the profit of seblak business through the application of Simplex method in linear program. Seblak is a popular business today with a wide variety of toppings such as meatballs, sausages, noodles, feet and many more, but efficient production planning and resource allocation can be challenging. In calculating this profit optimization, we use the Simplex method to identify production combinations that can generate maximum profit by considering various constraints related to raw materials, processing time, production costs to product selling prices. The result is expected to help seblak business owners in making smarter decisions regarding production, inventory, and pricing strategies, thus improving their business profitability.

Riska Adwiyah Hasibuan; Annio Indah Lestari Nasution; Kharina Tambunan

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

This research was conducted to determine the effect of Fee Based Income and Minimum Statutory Reserves on the Profitability of PT. Indonesian Sharia Bank. The population used in this research is the financial statements of PT. Indonesian Sharia Bank. Meanwhile, samples were taken from the monthly financial reports of Bank Syariah Indonesia for 2020 - 2022 using purpusive sampling techniques. The results of this research show that the value of Tcount > Ttable or 5.865 > 2.03452 and the significant value of the Fee Based Income variable (X1) is 0.000 < 0.050, stating that partially the Fee Based Income variable has a significant effect on Profitability. The value of Tcount > Ttable or 7.901 > 2.03452 and the significant value of the Minimum Statutory Reserve variable (X2) is 0.000 < 0.050. Minimum Statutory Reserves have a significant effect on Profitability. Fcount > Ftable or 51,929 > 2.90 with a probability value of 0.000 < 0.050, it can be concluded that H0 is rejected and Ha is accepted, meaning that Fee Based Income and Minimum Statutory Reserves simultaneously influence Profitability.

Ega Laksamana Putra

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2023 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The manufacturer's job is to distribute goods efficiently to meet consumer demand. If goods are delivered on time and are of acceptable quality and quantity, customers will be happy. As a result, a company's productivity levels can be greatly increased with a competent production system. This raises the issue that companies must be able to manage production schedules and prioritize client requests to avoid delivery delays, build excessive amounts of raw material inventory, and increase overall company profitability.

Dinda Noviana; Deasy Novayanti

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

PT Diamond Food Indonesia Tbk is a company engaged in the food and beverage industry. The company's purpose in general is to increase profitability. However, there are several factors that can affect the profitability. The purpose of this study was to know and analyze the influence of leverage and liquidty on profitability at PT Diamond Food Indonesia Tbk simultaneously and partially. The type of data used is secondary data derived from the Financial Statements of PT Diamond Food Indonesia Tbk for the period 2020 – 2022. The research method used is quantitative descriptive analysis. The analyzer uses multiple linear regression equations, classical asumi tests, Detemination coefficient tests (R²), t tests (partial) and F tests (simultaneous). Data processing used SPSS version 25 program. Variable Leverage is measured using Debt Equity Ratio (DER), Liquidity is measured using the ratio namely Current Ratio (CR) and Profitability is measured using Return On Assets (ROA). Based on the results of the analysis with the t test (partial) shows that the variable leverage partially has no effect on profitability and the variable liquidity partially has a negative effect on profitability. Simultaneously showing variable results Leverage and Liquidity simultaneously have a significant effect on Profitability

Chania Septiani Purba; Eny Purwaningsih

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

The purpose of this research is to analyze the effect of net working capital, solvency and company size on profitability. There are independent variables including net working capital using Net Working Capital, solvency using Debt to Equity Ratio, company size using natural logarithm of total assets and the dependent variable profitability using Net Profit Margin. The sample in this research uses the food and beverage sub-sector which is listed on the Indonesia Stock Exchange for the 2019-2021 period, publishes annual financial reports for 2019-2021, as well as entities with complete financial report data related to research variables, entities earn profits throughout 2019- 2021, entities that publish their financial reports in rupiah currency in 2019-2021 using the non-purposive sampling method. In this research, there were 20 entities that supported the research sample criteria, so that 60 financial report data were obtained. This research method uses classical assumption tests such as normality, multicollinearity, heteroscedasticity and autocorrelation used in this research. Furthermore, the hypothesis is tested with the F test, t test and the coefficient of determination. The research test uses multiple regression analysis with multiple regression equation models. Based on the test findings, it is known that working capital has no impact on profitability, solvency has a negative impact on profitability and company size has a positive impact on profitability in food and beverage sub-sector entities listed on the Indonesia Stock Exchange in 2019-2021.

Valeria Eldyn Gula; Katharina Yuneti

Jurnal Penelitian Manajemen dan Inovasi Riset 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Financial ratio analysis is the basis for assessing the performance of cooperatives in managing their funding sources in a certain period. An analysis of KSP Kopdit Pintu Air's financial performance is carried out in relation to the importance of assessing the company's financial performance so that it becomes an evaluation of the company's future development. In particular, researchers assess the company's financial performance based on the ratio of liquidity and profitability.The research method used is a quantitative method with a descriptive format. The results of the calculation of the ratio are then compared with the standard Regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia No.06/Per/M.KUKM/V/2006 concerning Guidelines for the Assessment of Achievement Cooperatives. The results of the study show that the financial performance of KSP Kopdit Pintu Air for 2019-2021, when viewed from the aspects of liquidity and profitability, is generally still below the standards of the Minister of Cooperatives and SMEs of the Republic of Indonesia No.06/Per/M.KUKM/V/2006. KSP Kopdit Pintu Air should make improvements to assets and KSP Kopdit Pintu Air should also reduce and reduce the amount of current debt and further increase the current assets of the cooperative.

Ratih Kusuma Mawardani; Imam Baidlowi; Tatas Ridho Nugroho; Nur Ainiyah

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

This study aims to examine the effect of independent variables on the dependent variable and examine moderating variables that can support the relationship between the independent variable and the dependent variable. The independent variables used in this study are Good Corporate Governance (GCG) and Firm size, and the dependent variable is firm value and the moderating variable used is profitability. The method used in this research is quantitative method. The population in this study was 59 Go Public companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique used in this study was purposive sampling technique and obtained sample results of 13 companies during the 2019-2022 period with a total sample of 52 financial reports. Hypothesis testing in this study used Partial Least Square (PLS) analysis. The results showed that Good Corporate Governance (GCG) and firm size have a significant positive effect on firm value, while profitability has no significant effect in moderating the relationship between Good Corporate Governance (GCG) and firm size on firm value.  

Sri Utami Nurhasanah; Sarah Fitriyani

Jurnal Penelitian Manajemen dan Inovasi Riset 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to investigate the influence of reward & punishment strategies, internal public relations, and digital marketing on company profitability. Employing a qualitative research design, the study utilizes purposive sampling to select participants from various industries, aiming for diverse perspectives. Data analysis involves thematic coding to identify patterns and themes emerging from interviews and textual analysis of relevant documents. Preliminary findings suggest that effective implementation of reward & punishment strategies, coupled with robust internal public relations and adept digital marketing, significantly impacts company profitability. The study underscores the importance of cohesive internal communication and strategic digital marketing efforts in enhancing organizational performance and financial outcomes.

Ayuska Anatasya; Verry Cyasmoro

Jurnal Manajemen Pariwisata dan Perhotelan 2023 International Forum of Researchers and Lecturers

In the hospitality industry, the choices made by consumers when making purchases are of utmost importance for the survival of a company, particularly for Hotel Maven Fatmawati Jakarta, as they directly impact its profitability. This study aims to investigate the impact of brand image (X1), price perception (X2), and service quality (X3) as predictor variables on the decisions made regarding accommodations (Y) at Hotel Maven Fatmawati Jakarta. The research design utilized for this study is quantitative and based on surveys, employing an accidental sampling method with a sample size of 100 individuals who have previously made purchases at Hotel Maven Fatmawati Jakarta. The collected data was analyzed using multiple regression analysis, and primary data was directly obtained from the respondents. The research findings indicate that the independent variables collectively influence decisions regarding accommodations at Hotel Maven Fatmawati Jakarta. However, when examined individually, brand image and price perception do not significantly impact these decisions. On the other hand, service quality has a significant influence on accommodation decisions at Hotel Maven Fatmawati Jakarta.

Sephia Sephia; Mutmainah Mutmainah; M. Ichsan Diarsyad

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

This study aims to determine the speculative choices made by funders to increase company self-esteem considering the presentation of LQ45 organizations listed on the Indonesia Stock Exchange in 2019-2021 by looking at the impact of financial proportions. When deciding to invest in the capital market, an investor must choose the right company. so investors can choose the company with the help of market ratio analysis. Dividend Policy and Profitability become mediating variables for this ratio. The inspection strategy used in this exploration is quantitative exploration and uses additional information gathering procedures as an annual report. Sampling in this study used a purposive sampling strategy consisting of 20 LQ45 businesses that met the sample criteria. Path analysis and linear regression analysis are the methods used for data analysis. Testing is done either bit or intercession. The consequence of this study reveals that the side effect of this study states that profit and profit strategies affect firm value. Meanwhile, Profit Strategy has a significant effect on Benefit. Mediation The effect of dividend policy on firm value cannot be mediated by profitability..  

Putra Anugrah Dimas Januardhy

Jurnal Riset dan Inovasi Manajemen 2023 International Forum of Researchers and Lecturers

This study aims to examine the effect of Non Performing Loans and Third Party Funds on Profitability and to examine the effect of Non Performing Loans and Third Party Funds with Loan To Deposit Ratio as a Moderating Variable in Conventional General Banking Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The research method used in this research is quantitative research. The sample in this study was selected using a purposive sampling method and a sample of 41 banking companies that met the sample criteria was obtained. The data analysis method used is simple linear regression analysis and moderate regression analysis. The results of this study indicate that Non-Performing Loans and Third Party Funds have no effect on Profitability. In moderation the Loan To Deposit Ratio strengthens the effect of Non Performing Loans and Third Party Funds on Profitability.

Nurfani Azimawati, Nurfani Azimawati

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

The role of banking is currently very important in the financial system. A good financial system will have a good effect on banking performance which is projected by the Return On Assets (ROA) ratio. The purpose of this study is to examine and analyze the effect of Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Operational Costs and Operating Income (BOPO) on banking profitability. The data used in this study were obtained from financial reports from the Otoritas Jasa Keuangan (OJK) website www.ojk.id for 2019 – 2021. Sampling used the Purposive Sampling method, with a total sample of 26 BPDs and only 24 BPDs that met the following criteria: research sample. Sample data were obtained using Microsoft Excel and SPSS. The analytical method used in this research is multiple linear regression analysis method. The results of the study show that in 2019 – 2021, the NPL ratio has no effect on ROA, LDR has a positive effect on ROA, and BOPO has a negative effect on ROA.

Andika Indra Falim; Muhammad Andika; Dwi Aditya Rizky Saputra; Agustine Dwianika

Jurnal Manajemen Riset Inovasi 2023 Pusat Riset dan Inovasi Nasional

Profitability measures how much a company's ability to generate profits. The size of the assets owned by the company in fulfilling obligations will affect the company's ability to earn profits. This study aims to determine the effect of working capital, fixed assets,  and liquidity on profitability partially with a quantitative approach. The data analysis method used is a multiple regression analysis method processed using the SPSS program. The data used is secondary data, namely the financial statements of manufacturing companies and components obtained by accessing the official website of the Indonesia Stock Exchange (IDX). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. The samples selected by the purposive sampling technique used in this study were 10 manufacturing companies in Indonesia. The results of this study indicate that simultaneously liquidity has a positive and significant effect on profitability, and working capital has an insignificant positive effect on profitability. This is important to consider by managers during profitability strategy implementation for manufactures company in Indonesia.

Cahyo Cahyo; Sri Harjanto; Putu Sulastri

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

This study concerns profitability, aiming to analyze the effect of Non Performing Loans (NPL) and capital structure on profitability mediated by credit growth. The population of this study were all Rural Banks (BPR) in Central Java province, totaling 257 BPRs. This study used purposive sampling, with the criteria being a private BPR with its head office in Central Java province and reporting complete financial data for the 2019-2021 period. Methods of data analysis using multiple linear regression analysis and data processing using SPSS. The results of hypothesis testing show that Non-Performing Loans (NPL) have a significant negative effect on credit growth. Capital structure have a significant positive effect on credit growth. Credit growth have a positive but not significant effect on profitability. Non Performing Loans (NPL) have a significant negative effect on profitability. Capital structure have a significant positive effect on profitability. The results of the analysis of mediating variables using the Sobel test, found that credit growth cannot mediate the effect Non Performing Loans (NPL) against profitability.Credit growth cannot mediate the effectcapital structure on profitability.

Viola Desri Alisha; Febryandhie Ananda

Student Scientific Creativity Journal 2023 Pusat Riset dan Inovasi Nasional

Bond ratings are character symbols given by rating agencies to indicate the risk of a bond. This study aims to determine the effect of Leverage using debt to equity ratio (DER) calculations, Profitability using Return on Assets (ROA) calculations on Bond Ratings using calculations according to Bond Rating Interpretations in Financial Services Companies in the Banking Sector at PT. Pefindo for the 2017 – 2021 period used a purposive sampling technique to obtain 6 companies in a period of 5 years so that 30 samples were observed. The data analysis method used in this study is the panel data regression model. Based on the results of hypothesis testing, that Leverage has a negative effect and Profitability has no effect on Bond Ratings.