bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Di Bursa Efek Indonesia (BEI)
Authors: Zurmawati Abila Riris , Muazaroh Muazaroh
Published: October 2023

The purpose of this study was to determine the effect of financial performance on firm value with dividend policy as a moderating variable. In this study the authors used a quantitative approach, and based on the type of data is secondary data. The analysis used is multiple linear regression and MRA (Moderated Regression Analysis) using SPSS software. the variables used, namely the measurement of influencing factors (independent variables) are financial performance, namely liquidity, financial leverage and profitability. The factors that are affected (dependent variable) are firm values (Tobin`s Q). The moderating variable which is the independent variable as well as the dependent variable is dividend policy. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX). The results of this study are that the variable liquidity on firm value does not have a positive influence. While the results of the research on dividend policy as a moderating variable on liquidity on firm value, indicate that liquidity was not tested for moderation because previously it had obtained negative results, namely it did not have a significant effect even though a moderation test was carried out with the dividend policy variable. leverage has a positive effect on firm value and the results of dividend policy research as a moderating variable on leverage on firm value show that leverage has no effect on firm value, profitability research on firm value shows that profitability has a positive effect, results of dividend policy research as a moderating variable on profitability on firm value, indicating that profitability has no effect on firm value.

Keywords: Financial Performance, Firm Value, Dividend Policy, Manufacturing
Pengaruh Budaya Organisasi, Gaya Kepemimpinan Dan Motivasi Kerja Terhadap Kinerja Karyawan PT. Jawa Pratama Mandiri
Authors: Safitri Chintya Septiana , Setiawan Nurcholis
Published: October 2023

This study aims to examine the influence of organizational culture, leadership style, work motivation, on employee performance. This research method uses quantitative methods. The data collection method used in this study uses a survey method using a questionnaire. Variables limited by organizational culture, leadership style support, work motivation and employee performance. In this study the population to be tested were all employees of PT Jawa Pratama Mandiri regarding the influence of organizational culture, leadership style and work motivation on employee performance. The samples studied were employees of PT Jawa Pratama Mandiri in production and administration who were permanent employees and had worked for at least 1 year. The sample in this study was 48 respondents. The results of this study prove that organizational culture has no significant direct effect on employee performance, leadership style has no significant effect on employee performance at PT Jawa Pratama Mandiri in Surabaya. Work motivation has a significant effect on employee performance at PT Jawa Pratama Mandiri in Surabaya.

Keywords: Organizational Culture, Leadership Style, Work Motivation, Performance
Middle Income Trap Di Indonesia Dan Analisisnya
Authors: Khoirudin Rifki , Widyastuti Okta Rian
Published: October 2023

Countries with developing status are starting to experience quite rapid economic growth, especially in the Asian region. It can be seen in Indonesia in 2000, experiencing an increase in income, but has not been able to change Indonesia's status. This study aims to analyze the determinants of per capita income, which is useful for removing Indonesia from developing country status. By analyzing the effect of Gross Fixed Capital Formation (PMTB), Agricultural Value Added, FDI and Inflation on capita which is the basis for grouping income of countries in the world. The variables used are per capita income, formation of gross fixed capital (PMTB), agricultural value added (NTP), (FDI), exports and inflation in 1980-2019. The results of the linear regression carried out show that the Variable Farmer Exchange Rate (NTP) is not significant to Per Capita Income, the PMTB ratio has a positive and significant effect on Per Capita Income, Foreight Direct Investment (FDI) is not significant to Per Capita Income, Exports have a positive effect and significant to Per Capita Income, Inflation has a negative and significant effect on per capita income.

Keywords: Linear Regression, Middle income trap, Per Capita Income.
Pengaruh Kejelasan Sasaran Anggaran Dan Pengendalian Internal Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Di Organisasi Perangkat Daerah Kabupaten Gorontalo)
Authors: Padmadiani Regita , Blongkod Harun , Wuryandini Ayu Rakhma
Published: October 2023

This study aimed to determine the influence of budget goals clarity and intrnal control on the performance accountability of government agencies in the Gorontalo Regency regional Apparatus Organizations. Government officials in the Gorontalo Regency Regional Apparatus Organization made up the population of this study, whereas a total of 123 respondents were drawn from that group based on the sample criteria, which included heads of services, secretaries, treasurers, finance sectors, budget sectors, planning sectors, asset sectors and technical implementation officers (PPTK). The test was conducted and analyzed descriptively, employing structural equation modelling with the aid of the AMOS 24 and SPSS 25 program. The findings prove that (1) budget goals clarity had no positive and significant influence on the performance accountability of government agencies in the Gorontalo Regency regional Apparatus Organizations; (2) internal control had a positive and significant influence on the performance accountability of government agencies in the Gorontalo Regency regional Apparatus Organizations; (3) budget goals clarity and internal control simultaneously had a positive and significant influence on the performance accountability of government agencies.

Keywords: Budget Goals Clarity; Internal Control; Performance Accountability of Government Agencies
Faktor-Faktor Kepatuhan Pajak Terhadap Insentif Pajak Sebagai Moderasi Dengan Pelaku UMKM Di Wilayah Kabupaten Brebes
Authors: Fitria Widha , Badjuri Achmad
Published: October 2023

One of the regions in Indonesia with a fairly high growth of MSMEs is Brebes, Central Java. UMKMs in Brebes district continue to increase from 2016 to 2021. This research was conducted to determine the effect of tax understanding, income turnover and digitization of tax services using tax incentives as moderation. This study used a quantitative method with the sampling technique used was purposive sampling and obtained a number of 100 samples of UMKMâ€™s in the Brebes area. As for the analytical method used in this study is descriptive statistical analysis and moderated regression analysis.. The result of this study is that tax understanding has a significant positive effect on taxpayer compliance. Then income turnover has a significant positive effect on taxpayer compliance. Furthermore, digitalization of tax services has no significant positive effect on taxpayer compliance. Meanwhile, tax incentives have a significant positive effect on tax understanding of taxpayer compliance. However, tax incentives do not have a significant positive effect on income turnover on taxpayer compliance. While tax incentives do not have a significant positive effect on digitalization of services on taxpayer compliance.

Keyword : Tax understanding, income turnover, digitalization of services, tax incentives, taxpayer compliance.
Analisis Tingkat Produktivitas Karyawansebelum Dan Sesudah Penerapan Konsep Leanmanufacture Pada PT Sanggar Sarana Baja
Authors: Syahrir Rezki Amalia , Gelatan Longginus , Fitriani Tuti , Narew Ignasius , Tomu Ahmad
Published: October 2023

This study aims to determine differences in the analysis of employee productivity levels before and after the implementation of the lean manufacturing concept at PT Sanggar Sarana Baja in Mimika Regency. The research method used in this study is a comparative research method. The data used are qualitative and quantitative data collected using observation techniques, questionnaires and documentation. To measure the difference in the level of employee productivity before and after the application of the lean manufacturing concept at PT Sanggar Sarana Baja, Mimika Regency, the Wilcoxon Match Pair Test analysis was used. The results of this study indicate that there are differences in the level of employee productivity before and after the application of the lean manufacturing concept seen from the timeliness aspect which is very influential in supporting the achievement of company targets.

Keywords : Productivity, Quantity, Quality, Timeliness, Lean Manufacture
Pengaruh Sanksi Pajak Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan (PBB) (Studi Kasus Pada Badan Pendapatan Daerah UPT PPD Wilayah Bandung Tengah)
Authors: Zafran Ramadhani , Apriliana Tria
Published: October 2023

This study aims to determined and analyzed the effect of tax sanctions on taxpayer compliance, to determine and analyze the effect of service on taxpayer compliance and to determine and analyze the effect of tax sanctions and service quality on taxpayer compliance. In this study the method used is an explanatory survey. The data collection technique used in this study used a questionnaire technique with a sample of 100 people. Data processing techniques using editing, coding and tabulation. Data analysis techniques used descriptive statistical tests, validity tests, reliability tests, classic assumption tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression analysis, T tests, F tests, and analysis of the coefficient of determination. Based on the research results, tax sanctions affect taxpayer compliance registered with the Regional Revenue Agency UPTD PPD in the Central Bandung region with a t-count of 2,959 > t-table (1,984) and has a significance value of 0.004, less than 0.050. This means that the better the tax sanctions applied, the better the taxpayer compliance will be. Based on the research results, service quality affects taxpayer compliance registered with the UPTD PPD Regional Revenue Agency for the Central Bandung Region. This means that the better the quality of services provided, the better the Taxpayer Compliance based on the comparison between tcount and ttable which shows tcount of 5,172, while ttable is (1,984). From these results it could be seen that tcount > ttable, namely 5,172 > 1,984. Based on the results of research on Tax Sanctions and Service Quality, they simultaneously influence taxpayer compliance registered at the Regional Revenue Agency UPTD PPD in the Central Bandung Region with F count greater than F table value, namely 86,296 > 3,089, with a significance value of 0.000 <0.050.

Keywords: Tax Sanctions, Service Quality, Taxpayer Compliance
Pengaruh Budaya Organisasi, Motivasi Kerja dan Disiplin Kerja Terhadap Kinerja Pegawai pada Dinas Kesehatan Provinsi Maluku
Authors: Pakaila Jane Marlevi , Leuhery Ferdy
Published: October 2023

This study aims to determine the effect of organizational culture, work motivation and work discipline on employee performance. There are 3 hypotheses tested namely (1) There is a positive and significant influence between organizational culture on Employee performance, (2) There is a positive and significant influence between work motivation and Employee performance, (3) There is a positive and significant influence between work discipline on Employee performance. The sample used in this study was 54 employees of the Maluku Provincial Health Office. The sampling technique uses purposive random sampling. Data collection techniques used were questionnaires and documentation studies. The analytical test tool used in this study is by using multiple linear regression analysis with classical assumptions. The results of this study are (1) Organizational culture has a significant positive effect on the performance of employees of the Maluku Provincial Health Office, (2) Work motivation has a significant positive effect on the performance of employees of the Maluku Provincial Health Office, (3) Work discipline has a significant positive effect on the performance of employees of the Health Office Maluku Province. The three hypotheses in this study are proven and accepted.

Keywords: Organizational culture, work motivation, work discipline and employee performance.
Pengaruh Profitabilitas, Kepemilikan Manajerial, Leverage Dan Ukuran Perusahaan Terhadap Determinan Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2019-2021
Authors: Rahmi Namira Ufrida , Denrisc Richard , Nora Nora , Shania Shania , Lubis Irna Triannur
Published: October 2023

The research intent to find out to what extent the profitability impact, managerial ownership,leverage, also company size about the determinants of dividend policy in manufacturing companies on the Indonesia Stock Exchange for the 2019-2021 period. In this study, the population are 56 manufacturing companies. Samples were taken through purposive sampling technique so that 22 companies were obtained in a 3 year period, so a total of 66 samples were obtained. The data was taken from www.idx.co.id (website) which is secondary data. The results showed that profitability formulated with ROE had no partial effect on the determinants of dividen policy, managerial ownership had a partial effect on the determinants of dividend policy, leverage was used to measure DER on the determinants of dividend policy which had a partial effect, LN was used to measure firm size which had a partial effect on the determinants of dividend policy. Then simultaneously ROE,DER, Managerial Ownership, and LN affect the determinants of dividend policy.

 

Keywords : Profitability, Managerial Ownership, Leverage, Firm Size, and Dividen Policy
Analisis Faktor â€“ Faktor Yang Mempengaruhi Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Tahun 2017-2020
Authors: Br Sihaloho Natasya Tarida Theresia , Tarigan Natalie Beatrice , Yenty Mega , Teng Saung Hwee , Hantono Hantono
Published: October 2023

The Indonesia Stock Exchange (IDX) has explained that there are still a number of companies whose businesses have been discontinued, which still need to be questioned or reviewed. This is because not all issuers listed on the Indonesia Stock Exchange have canceled their prospective future business (kelangsungan hidups). One of the criteria for a company that is said to have no theft attempts is if the company has no income or continuous loss performance. In order to collect data that is used as a support in this discussion, the authors use data collection methods, namely: Documentation method is a method used as a basis for analyzing data in this study by collecting data, how to record, collect and study company data related to financial reports published on the official website www.idx.co.id. Based on the results of the analysis and discussion regarding the influence of Profitability, Previous Years' Pemeriksaan Pendapatanons and Company Size on Kelangsungan hidup Pemeriksaan Pendapatanons in Manufacturing Companies Registered on the IDX in 2017-2019, it can be concluded as follows: Based on the calculation results obtained tcount > ttable, namely 1,188 > 1 .98472 and a sig value of 0.038 > 0.05, then H1 is rejected and H0 is accepted. So it can be concluded that profitability has no positive effect on kelangsungan hidup pendapatanon. Based on the calculation results, tcount > ttable is 2.109 > 1.98472 and a sig value of 0.04 <0.05, then H2 is accepted and H0 is rejected. So it can be concluded that the previous pemeriksaan pendapatanon had a positive effect on kelangsungan hidup pendapatanon. Based on the calculation results, tcount > ttable is 3.492 > 1.98472 and a sig value of 0.02 <0.05, then H2 is accepted and H0 is rejected. So it can be concluded that company size has a positive effect on kelangsungan hidup pendapatanon. Based on the calculation results, tcount > ttable is 3.287 > 1.98472 and a sig value of 0.01 <0.05, then H2 is accepted and H0 is rejected. So it can be concluded that profitability, previous pemeriksaan pendapatanon and company size have a positive effect on kelangsungan hidup pendapatanon.

Keywords: Profitability, Previous Year's Opinion, Company Size, Going Concern Opinion
Analisis Perbandingan Kinerja Keuangan Pemerintah Daerah Kabupaten Dan Kota Di Provinsi Kalimantan Utara Sebelum Dan Sesudah Pemekaran Daerah
Authors: Kusrina Bertilia Lina , Agustina Fikriyyah , Subiyakto Gatot , Lestari Ira Phajar
Published: October 2023

One measure of how well newly independent regions manage their territories is how well they function financially. North Kalimantan Province was officially formed on November 16, 2012, with the signing of Law No. 20/2012 on the Establishment of North Kalimantan Province. The purpose of this study is to compare the financial performance of districts and cities in North Kalimantan Province before and after regional expansion (2010-2013) and after regional expansion (2014-2017). The research method used is quantitative method. The revenue growth ratio and PAD effectiveness ratio differ between before and after regional expansion, as determined by the Wilcoxon Signed Rank Test. Meanwhile, there is no difference between the ratio of regional financial dependence and regional financial independence, the degree of decentralization, or the degree of decentralization. Differences in the ratio of expenditure growth to GRDP, the compatibility of operating expenditure, and the compatibility of capital expenditure can be seen in the ratio of regional expenditure both before and after the division.

Keywords: Financial Performance, Regional Expansion, Regional Autonomy, Local Revenue, Financial Gap
The Application Of Dividend Yield-Based Investment Strategyin The Indonesia Stock Exchange (Case Study Of Idx High Dividend 20 For The Period 2018-2022)
Authors: Amin Muhammad Rizky , Soekarno Subiakto
Published: October 2023

The growth of the stock market in Indonesia has been rapid, in 2022 total of 10.3 million investors counted. To maximize their portfolios, investors seek simple and applicable investment strategies. One such strategy, based on dividend yield, is gaining popularity in the United States but remains underutilized in Indonesia. The Research aims to analyze the application of dividend yield-based investment strategies on the Indonesian stock exchange, particularly in the IDX High Dividend 20 stock index, to determine if it can produce results similar to the Dow Jones stock index. Historical data from 2018 to 2022 on IDX High Dividend 20 stocks, including closing prices at the end of the year and annual dividends, were used to calculate dividend yield and form a portfolio consisting of the top 10 stocks with the highest yield. This approach is called The Dogs of the Dow, where in this research, the other variants of the Dog of the Dows such as Dog of the Dows X (Dow 7), Top Low 5 (Dow 5), Top Low 4 (Dow 4), and Fund allocation 4 (Foolish 4) were utilized. Results show that dividend yield-based investment strategies are simple to apply and can provide high performance, making them a profitable option for investors.

Keywords: Indonesian stock exchange, dividend yield, IDX high dividend 20, The Dogs of the Dow, and investment strategy.
Pengaruh Sales Growth,Laba Bersih,Likuiditas Dan Leverage Terhadap Finansial Distress (Studi Perusahaan Sektor Manufaktur Yang Terdaftar Di BEI Tahun 2018 â€“ 2021 )
Authors: Phantohan Phantohan , Hutabarat Kartolo , Cendana Metania
Published: October 2023

This study intends to identify and analyze the impact of Sales Growth, Net Profit, Liquidity and Leverage on Financial Distress (a study of manufacturing sector companies on the IDX for the 2018-2021 period). The research approach uses a quantitative approach. The total population in the study was 193 manufacturing companies found on the IDX for the 2018-2021 period. The sample collection method was purposive sampling, companies that met the criteria for being sampled in this study totaled 14 companies. The results showed Sales growth, Net profit, Liquidity, and Leverage has a simultaneous and significant effect on Financial Distress (studies on manufacturing sector companies found on the IDX for the 2018-2021 period). The simultaneous test results state that Sales Growth partially has a significant effect on Financial Distress (studies on manufacturing sector companies listed on the IDX in 2018-2021). Simultaneous test results state that net profit partially has a significant effect on the occurrence of Financial Distress (studies in manufacturing sector companies listed on the IDX in 2018-2021). The simultaneous test results state that Liquidity partially has no significant effect on the occurrence of Financial Distress (studies of manufacturing sector companies listed on the IDX in 2018-2021). The simultaneous test results state that partial leverage has no significant effect on the occurrence of financial distress (a study of manufacturing sector companies listed on the IDX in 2018-2021.

 

Keywords: Sales Growth, Net Profit, Liquidity, Leverage, Financial Distress
Analisa Performasi Terhadap Implementasi Pengelolaan Pelanggan Bisnis (Korporasi) Melalui Metode Balance Scorecard Pada Divisi Enterprise PT.Telkom Indonesia (Persero), Tbk Indonesia (Persero), Tbk
Authors: Sitorus Ratna , Syahrizal Syahrizal , Winaktu Holly , Febriyanti Ririn , Mikkael Reimons Hasangapan
Published: October 2023

This study analyzes the performance of the implementation of business (corporate) customer management in the Enterprise Division of PT Telkom Indonesia (Persero), TBK  Indonesia (Persero) Tbk using the Balance scorecard method. Data were collected by observation, interviews and documentation. The data were analyzed using qualitative methods. Data were collected by observation, interviews and documentation. The data were analyzed using qualitative methods. The purpose of this study is to see how the implementation of PT Telkom Indonesia (Persero), TBK  Indonesia (Persero) Tbk's business customer management implementation, as a customer-oriented business strategy so that it can adapt to changes in the telecommunications industry that take place very quickly. From the results of the study, it was found that the performance analysis of the implementation of business customer management of PT Telkom Indonesia (Persero), TBK  Indonesia (Persero) Tbk, using a balance scorecard showed a Positive Value (GOOD), where from a financial perspective it was obtained that the achievement of Rev 106% of the target (period of 2022) and the value of sales achievement of 122% of the target (period of 2022), the perspective of customers with one of the main parameters is the achievement of the CSLS index (customer loyalty index) worth 83.4%, the perspective of internal business processes is carried out by implementing a number of Business Process Digitalization so that it is more compliant and effective (lean),  and the perspective of active learning and growth is carried out through Knowledge Sharing and Success Story to accelerate HR learning, so that in general BSC performance is above 100%, which is very potential to maintain business sustainability and capital to continue to carry out growth strategies.

Keywords: Customer management, business (corporate) customer, balance scorecard, financial perspective, customer perspective, internal business process perspective, learning and growth perspective.
Pengaruh Investasi, Inflasi, dan Konsumsi Masyarakat Terhadap Pertumbuhan Ekonomi di Kota Surabaya
Authors: Suprianto Achmad Albar Permana , Primandhana Wiwin Priana
Published: October 2023

Economic growth is one of the benchmarks for assessing a country's economic development. A country that has an increase in continuous economic growth every year will advance development in that country. The purpose of this study was to determine the effect of investment, inflation, and public consumption on economic growth in the city of Surabaya. This study uses secondary data, namely time series data for 2011-2021. The analytical tool used in this study is multiple linear regression analysis using SPSS 25 software. The results show that partial investment has no effect on economic growth, inflation has a negative and significant effect on economic growth, and public consumption has a significant positive effect on economic growth in Surabaya cities.

 

Keywords : Economic Growth, Economic Development, Investment, Inflation, Public Consumption.
Analisis Pengaruh Economic Value Added (EVA), Return On Asset (ROA) Dan Return On Equity (ROE) Terhadap Market Value Added (MVA)
Authors: Alfairah Luthfiyani Zahrah , Sitorus Palti Marulitua
Published: October 2023

This study aims to find out the influence of EVA, ROA, and ROE on MVA both partially and simultaneously on companies listed in the highway, airport, port, and allied products sub-sector on the Indonesian Stock Exchange in 2017-2021. The sum of EVA, ROA, and ROE as free variables (independent), while MVA variables as bound variables dependent). The population in this study is listed in the Sub-sector of toll roads, airports, ports, and allied products on the Indonesia Stock Exchange from 2017-2021. Three companies used samples. The sampling technique used in this study was purposive sampling. The data analysis technique used is descriptive statistics. The results of the data obtained will be processed using IBM SPSS 26.  Research results show that EVA partially has no significant relationship with MVA, while ROA and ROE have significant relationships with MVA. And EVA, ROA, and ROE simultaneously have no effect on MVA. The results of this study are expected to provide new knowledge to readers. Especially investors who will start investing are expected to pay attention to other factors besides EVA, ROA, and ROE.

 

Keywords: Economic Value Added, Return On Assets, Return On Equity, Market Value Added, IBM SPSS 26
Pengaruh Risk Profile, Earnings, Dan Capital Terhadap Pertumbuhan Laba Pada Perbankan Di Bursa Efek Indonesia (Studi Kasus Pada Perbankan Di BEI Periode 2019-2021)
Authors: Ayem Sri , Wahidah Umi , Erawati Teguh , Putri Inneke Dewi Karunia
Published: October 2023

This research aims to obtain empirical evidence regarding the risk profile, earnings, and capitalâ€™s impact on profit growth. The sample for this research consists of banking companies listed on the Indonesia Stock Exchange during the period of 2019-2021. The study includes a total of 39 data points. Data collection was conducted through the official website of IDX (Indonesia Stock Exchange) and the official websites of the banking companies listed on the Indonesia Stock Exchange during the period of 2019-2021. The data analysis technique used in this research is multiple linear regression analysis using SPSS 25.0 software. Multiple linear regression is used to examine the influence of independent variables (risk profile, earnings, and capital) on the dependent variable (earnings growth).The results of the data analysis show that partially, risk profile has a positive influence on earnings growth. This means that a better risk profile of banking companies tends to lead to increased earnings growth. However, partially, earnings and capital do not have a significant influence on earnings growth. This indicates that the financial performance of the company (in terms of income and capital) does not directly affect the earnings growth of banking companies. However, collectively (simultaneously), risk profile, earnings, and capital have a significant influence on earnings growth. This implies that when these three variables are combined in the analysis, they have an important impact on the earnings growth of banking companies.

Keywords: Risk Profile, Earnings, Capital, Earnings Growth
Pengaruh Net Progit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE) Terhadap Harga Saham Pada Perusahaan Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 - 2021
Authors: Sihombing Jennifer , Ginting Kristi Endah Ndilosa , Sihombing Michelle Nikholaas , Telaumbanua Vitri Ayu , Thio Kevin , Yunita Mella
Published: October 2023

This research is to examine how stock prices are impacted by Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The information used in this research came from the industrial companies' annual published financial reports for the 2019â€“2021 period that were listed on the IDX. Using a total sample of 26 Food and Beverage companies, the sampling method is used. The statistical test with multiple regression method and the previously tried F and T tests for hypotheses are the analysis techniques that were used. According to the findings, for the years 2019 through 2021, NPM, ROA, and ROE all had a sizable impact on stock prices in industrial companies on the IDX. NPM does not significantly affect stock prices, at least not in a major way. Stock prices are unaffected by the ROA variable in a major way. Stock values are significantly negatively impacted by the ROE variable. According to this study's results, the coefficient of determination (R2) is equal to 0.310, which indicates that 31% of the Stock Price variable can be explained by the independent variables NPM, ROA, and ROE, while the remaining 69% is explained by other factors outside the equation.

 

Keywords : NPM, ROA, ROE, and Stock Price
Pengaruh Sektor Pariwisata Terhadap Pertmbuhan Ekonomi Di Provinsi Bali Periode 2017-2021
Authors: Khoirudin Rifki , Kumalasari Retno
Published: October 2023

ABSTRACT

Being one of the developing countries in Southeast Asia, Indonesia has an economy that is still unstable among countries. The government is trying to make new innovations in industry, agriculture, fisheries and tourism to increase economic development. The province of Bali is one of the provinces with the lowest economic growth in 2020. This can occur due to the presence of Covid-19 which is located almost all over the world. The research aims to determine the influence of the tourism sector on economic growth in the Province of Bali for the 2017-2021 period. The data used in this study is secondary data obtained from the official website of the Central Bureau of Statistics. The data includes panel data which is a combination of time series data and cross section data. Fixed Effect is a suitable model. In this study, the variables used in this study were hotels, restaurants, travel service bureaus and tourist visits. The results show that the hotel variables, travel service bureaus and tourist visits have a significant positive effect and the restaurant variables have a negative and insignificant effect on economic growth in the Province of Bali for the 2017-2021 period.

Keywords: Economic Growth, Hotels, Restaurants, Travel Service Agencies, Tourist Visits, Province of Bali
Daya Saing Sektor Pariwisata Dalam Meningkatkan Ekonomi Daerah Di Bali Dan D.I Yogyakarta Tahun 2017-2021
Authors: Presilia Monika , Khasanah Uswatun
Published: October 2023

One of the sectors with local revenue is tourism. The study will look at the tourist attractions in Bali and D.I. Yogyakarta. In this study, eight indicators were employed, and the World Tourism Organization (WTO) was used to examine them. According to the study's findings, each parameter is carefully analyzed.  DIY displays a higher Human Tourism Indicator (HTI) score than Bali, and higher Bali indicators can also be found on the Infrastructure Development Indicator (IDI), Environment Indicator (EI), and Openness Indicator (OI). In terms of the Price Competitiveness Index (PCI), Technology Indicator (TAI), Human Resources Index (HRI), Openness Index (OI), and Social Development Index (SDI), Bali enjoys a competitive advantage.

Keywords: Tourism Competitiveness, Tourism Index, Composite Index, Tourism Competitiveness Index.
Pengaruh Current Ratio,Quick Ratio,Cash Ratio,Debt To Equity Ratio Dan Sales Growth Terhadap Profitabilitas Perusahaan Aneka Industri Yang Terdaftar Di BEI Tahun 2017-2018
Authors: Banurea Ninta Mitokona , Simatupang Gita Febry Yanti , Sitorus Friska Darnawaty , Butar Monetarist Butar
Published: October 2023

This study aims to explore the relationship between financial parameters and profitability of companies in various industries listed on the Indonesia Stock Exchange between 2017 and 2019. Profitability is the dependent variable in this study, while debt to equity ratio, current ratio, quick ratio, cash ratio, and sales growth are independent factors.  The research sample used is purposive sampling, and the following standards are used: (1) companies listed on the Indonesia Stock Exchange; (2) various industrial enterprises; and (3) businesses that have comprehensive annual financial statements for 2017 to 2019. Through sampling, 25 businesses from various industries were identified as meeting these criteria. The results of the regression analysis stated that the current ratio, quick ratio, and cash ratio did not have a significant effect on the company's profitability. However, debt to equity ratio and sales growth have a significant influence on a company's profitability. Thus, it can be said that the use of financial ratios such as debt to equity ratio and sales growth can increase profitability for the company.  This research has several practical implications for companies in various industries, namely companies can consider the use of debt to equity ratio and sales growth in making strategic decisions to increase profitability. However, it can be noted that the results of this study are only valid in the specified research period, so companies need to conduct follow-up research to ensure the use of appropriate financial ratios in the long term

 

Keywords: Current Ratio,Quick Ratio,Cash Ratio,Debt To Equity Ratio,And Sales Growth
Pengaruh Struktur Aset, Market Value Added (MVA), Debt To Equit Ratio (DER), Serta Earning Per Share (EPS), Terhadap Harga Saham Pada Perusahaan Properti Yang Terdaftar Di Bursa Efek Indonesia (BEI) Pada Tahun 2017 â€“ 2021
Authors: Tehja Vallen Aprilia , Yangness Angeline , Lilia Wirda , Ginting Wenny Anggeresia
Published: October 2023

This study aims to determine the effect of Asset Structure, Market Value Added (MVA), Debt to Equity Ratio (DER), and Earning Per Share (EPS), on Stock Prices in Property Companies Listed on the Indonesia Stock Exchange (IDX) in 2017 - 2021. This study uses quantitative data types and the research population to be used in the study are property companies listed on the Indonesian stock exchange (bei) in 2017 - 2021 as many as 32 companies with a research sample of 160 samples. The results of the study partially show that Asset Structure has an influence on Stock Price by having a tcount value (0.208) > ttable (1.97529) with a significant level of 0.033 <0.05, Market Value Added has an influence on Stock Price by having a tcount value (5. 877) > t table (1.97529), Debt to Equity Ratio has no effect on Stock Price by having tcount (0.217) < t table (1.97529) with a significant level of 0.828 < 0.05, Earning Per Share has an influence on Stock Price by having tcount (4. 757) > ttable (1.97529) with a significant level of 0.000 < 0.05 and Asset Structure, Market Value Added, Debt to Equity Ratio and Earnings Per Share have an effect and significant on Stock Prices by having Fcount (5.527) > Ftable (2.43) with a significance of 0.000 < 0.05. 

Keywords: Asset Structure, Market Value Added, Debt to Equity Ratio, Earning Per Share (EPS) and Stock Price.
Analisis Pengaruh Anggaran Biaya Produksi dan Anggaran Kas Terhadap Anggaran Perencanaan dan Pengendalian Perusahaan Dagang: Literature Review Akuntansi Manajemen
Authors: Anggraini Depita , Yuniawati Rizqy Aiddha , Nirwana Ni Kadek Ayu , Sugianto Sugianto , Sari Sarni Handayani Puspita
Published: October 2023

A budget is a management tool that serves as currency for day-to-day operations and ensures that organizational goals are met. The purpose of this study is to analyze the effect of the production cost budget and cash costs on the planning and control budget of trading companies. The method used in this article is a qualitative method with a literature study or Library Research. The aim is to analyze the comparison of existing theories with previous theories in the research literature. Based on the results and discussion in this article, it can be concluded as follows: (1) The production cost budget affects the Planning and Control Budget of Trading Companies. (2) The cash budget affects the Planning and Control Budget of the Trading Company.

Keywords: production cost budget, cash budget, planning and control budget
Pengaruh Fashion Influencer Terhadap Warna Busana Generasi Z
Authors: Ester Monica , Agus Anna Amalyah
Published: October 2023

Color selection is an important aspect when it comes to purchasing clothes, but there are not many studies linking color in fashion and marketing science. This study analyzes the influencer's attributes on the perceived character of followers so the creation of perceived customer value is established to find purchase intentions, and clothing color preferences in Indonesianâ€™s Generation Z. With a sample size of 388 respondents, the researchers utilized a quantitative descriptive strategy to gather primary data by having survey participants fill out questionnaires. The Structural Equation Model (SEM) approach would then be used to examine the data that was gathered. The results prove that not all variables positively influence purchase intention in clothing color preference and the most desirable clothing colors is pink, blue, and yellow. In order to avoid product waste and improve marketing effectiveness, marketing professionals can use this research as a useful resource when choosing the color of apparel to be produced.

 

Keywords: fashion color, generation Z, influencer marketing, purchase intention, social media
Analisis Kepuasan Konsumen dan harga terhadap Loyalitas Pelanggan
Authors: Apriani Dina , Ramdan Asep Muhammad , Jhoansyah Dicky
Published: October 2023

Competition among local shoe users in retaining consumers and attracting new consumers is a challenge for business people. As one of the efforts to get loyal customers, the local shoe business must develop strategies to attract consumers, including increasing customer satisfaction and also pricing strategies. This study aims to analyze the effect of consumer satisfaction and price on customer loyalty of local shoe users in Sukabumi City. The method in this study used an associative descriptive method with quantitative use. The population in this study were users of local Ventela brand shoes in the city of Sukabumi, the sampling technique was probability sampling with random sampling, and the number of samples in this study was 252 respondents. Data analysis techniques in this study used the correlation coefficient, determination coefficient, simultaneous test (F test), multiple linear regression, and partial test (t-test). The results of the simultaneous analysis show that consumer satisfaction has a positive effect on customer loyalty, and this is consistent with prices which indicate that prices partially have a positive and significant effect on customer loyalty.

Keywords: Consumer Satisfaction; Price; Customer Loyalty
Pertanggungjawaban Sosial Islam Pada Institusi Bisnis Islam
Authors: Wiyandari Nina , Wardiwiyono Sartini
Published: October 2023

This study aims to identify how an Islamic business institution implement their Islamic corporate social responsibility. It utilises qualitative research based on a case study. A large supermarket in Yogyakarta that is owned by a faithful Muslim businesswoman was selected as the object of the study. Primary data related to CSR activities, policies and initiatives were collected through interview and observation. The interviews involved 16 informants, who were employees, customers, local community member and CSR person in charge in the company. Qualitative data analysis) were conducted to achieve the research objective. A triangulation of data collection methods and sources were also applied to test the quality of the data. This study reveals that the company has implemented various kinds of responsibilities to employees, consumers, society and the environment. It had also implemented various forms of corporate social responsibility in Islam to all stakeholders. For the CSR distribution to the community, it should be given fairly to people in need so as not to cause jealousy in the surrounding community. This study contribute to the upward literature on Islamic CSR and could provide insight for Muslim business practitionaires how to address CSR in their daily operation.

Keywords: CSR, Sustainability, Islam
Efektivitas Capital Adequacy Ratio dan Nonperforming Loan Terhadap Profitabilitas Perbankan di Indonesia: Studi Manajemen Keuangan Perusahaan
Authors: Hasbi Hariandy , Prayana I Kadek Wira Dharama , Amalia Mekar Meilisa , Fadlilah Andi Hidayatul , Hertina Dede
Published: October 2023

The existence of banks as a subsystem in the economy of a country has an important role, even in the daily life of modern society most of them involve the services of the banking sector. The purpose of this study was to analyze the Capital Adequacy Ratio and Nonperforming Loan on banking profitability in Indonesia. The method used in this article is a qualitative method with literature study or Library Research. The aim is to analyze the comparison of existing theories with previous theories in the research literature. The literature used is literature from research results or reviews presented in national and international scientific articles related to financial management that discuss CAR and NPL that affect bank profitability. Based on the literature review conducted in this article, the following conclusions can be drawn: (1) Capital Adequacy Ratio (CAR) has a positive effect on banking profitability in Indonesia. (2) Nonperforming Loan (NPL) has a positive effect on banking profitability in Indonesia.

Keywords: Capital Adequacy Ratio (CAR), Nonperforming Loan (NPL), Profitability
Pengaruh Pinjaman KUR, Gadai Emas Dan Gadai Kendaraan Terhadap Peningkatan Produktifitas Umkm Mitra Binaan PT Pegadaian Cabang Pringgan Kota Medan
Authors: Irawan Andre , Lim Jessin Candra , Lase Delpy Swasti , Jamil Ali , Mirza Desi Faizal
Published: October 2023

This study aims to examine and analyze the effect of mortgage loans, gold pawning, and vehicle pawning on the productivity of MSMEs fostered by PT Pegadaian Pringgan Branch, Medan City. Improved business conditions are a consideration for PT Pegadaian in providing KUR loans, gold mortgages, and vehicle mortgages to increase MSME productivity, which can help businesses progress in the future. KUR loans are provided by the Indonesian government to support MSMEs in increasing their access to finance. The KUR loan is intended to finance working capital, investment, and the purchase of production goods for MSMEs. In the Gold pawn service, MSMEs pawn their gold to PT Pegadaian and will receive a loan according to the value of the gold. Vehicle Pawn allows MSMEs to borrow money by providing a vehicle, such as a car or motorcycle, as collateral. PT Pegadaian will evaluate the value of the vehicle and provide loans according to the collateral value. This study uses quantitative research, with a sample size of 71 respondents. Methods of data analysis using multiple linear regression Simple random sampling was used as the sampling method. The conclusion of this study is that credit loans partially have a positive and significant effect on the productivity of fostered partner SMEs of PT Pegadaian Pringgan Branch, Medan City; gold pawning partially has a positive and significant effect on the productivity of fostered partner SMEs of PT Pegadaian Pringgan Branch, Medan City; and pawning vehicles partially has a positive and significant effect on the productivity of umkm fostered partners of PT Pegadaian Pringgan Branch, Medan City. Simultaneously, credit loans, gold pawns, and vehicle mortgages have a positive and significant effect on the productivity of MSMEs fostered by the partners of PT Pegadaian Pringgan Branch, Medan City.

Keywords: kur loans, gold pawn, vehicle pawn, msme productivity
Pengaruh Strategi Pemasaran Dan Perilaku Konsumen Terhadap Volume Penjualan Treadmill Pada CV. GAF Tridaya Mandiri
Authors: Saâ€™di Muhammad Dwi , Suyanto Ama
Published: October 2023

This research was made with the aim of knowing the marketing strategy for treadmill products, knowing the effect of marketing strategy on sales volume and knowing the effect of consumer behavior on sales volume at CV. GAF Tridaya Mandiri. This type of research is field research using a quantitative descriptive approach. The population in this study are all consumers of CV. GAF Tridaya Mandiri, because there are many of them and it is not known with certainty, the authors are looking for samples using the Bernoulli Formula so that the number of samples in this study is 400 respondents. The sampling technique used is non-probability sampling. The analysis used is multiple regression analysis. The results showed that the variables marketing strategy, consumer behavior and sales volume have an average weight in the very good category, simultaneously marketing strategy and consumer behavior have a significant effect on sales volume and the magnitude of the influence is 40.3%. Partially both marketing strategy and consumer behavior, each variable has a significant effect on sales volume. Based on the research findings, the research contribution certainly influences the company, both in increasing sales volume and company profits, therefore the authors can provide suggestions for each indicator of each variable that has the smallest weight that needs to be improved again. 

Keywords: Marketing Strategy, Consumer Behavior, Sales Volume.
Pengaruh Kepemimpinan Dan Kompetensi Terhadap Kinerja Karyawan (Studi Kasus Pada PT. Sukses Mitra Sejahtera)
Authors: Satriyono Gandung , Rukmini Meme
Published: October 2023

This study aims to determine the effect of leadership and competence on employee performance at PT. Success Partners Prosperous. Case studies were conducted on all employees of the HRD and GA division at PT. Success Partners Prosperous. This data was obtained through direct distribution of questionnaires. The samples studied in this study were 46 respondents using saturated sampling techniques or taking all members of the population to conduct research. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that: (1) Leadership (X1) on Employee Performance (Y) has a partial effect with a coefficient value of 4.411 with a significant level of 0.000. (2) Competence (X2) has no significant effect on Employee Performance (Y) with a coefficient value of 0.932 with a significant level of 0.356. (3) Leadership (X1) and Competence (X2) on Employee Performance (Y) have a simultaneous effect with a coefficient value of 9.769 with a significant level of 0.000.

Keywords: Leadership, Competence, Employee Performance