Claim Missing Document
Check
Articles

Found 2 Documents
Search

Berbagai Faktor Yang Mempengaruhi Nilai Perusahaan Pada Startup Yang Terdaftar Di BEI Julia Safitri; Prisilia Damayanti; Ruri Widyastuti
Jurnal Ragam Pengabdian Vol. 3 No. 1 (Spesial Issue) (2026): "Dharma Samudera"
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/cwr70216

Abstract

Studi ini melihat bagaimana likuiditas, pertumbuhan, profitabilitas, dan struktur modal berdampak pada nilai startup yang terdaftar di Bursa Efek Indonesia dari tahun 2017 hingga tahun 2024. Random Effect Model (REM) di EViews digunakan untuk menganalisis data yang diambil dari laporan keuangan tahunan dengan purposive sampling. Hasil menunjukkan bahwa secara parsial: likuiditas, pertumbuhan dan profitabilitas tidak berpengaruh signifikan, namun struktur modal berpengaruh signifikan terhadap nilai perusahaan. Keempat variabel memiliki dampak yang signifikan jika digunakan bersamaan. Temuan ini mendukung teori sinyal bahwa investor dapat menggunakan laporan keuangan untuk menilai prospek perusahaan. Diharapkan penelitian ini membantu manajemen membuat keputusan investasi startup dan membantu mereka membuat strategi keuangan.
Financial Performance Analysis of Abdoel Wahab Sjahranie Regional General Hospital, Samarinda: : A Comparative Study Before and After the COVID-19 Pandemic Irma Rosita; Rita Yuniarti; Prisilia Damayanti
Golden Ratio of Mapping Idea and Literature Format Vol. 6 No. 3 (2026): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v6i3.2221

Abstract

The COVID-19 pandemic, which emerged in December 2019, had a widespread impact on public health and the hospital sector, including RSUD Abdoel Wahab Sjahranie. The surge in patients and the postponement of elective procedures caused financial pressure and revenue fluctuations. Hospital financial management needs to be systematic, accountable, and utilize the latest BLUD financial ratios to comprehensively assess efficiency, liquidity, and profitability. This study aimed to analyze the financial performance of RSUD Abdoel Wahab Sjahranie Samarinda before the COVID-19 pandemic during 2018–2020, after the COVID-19 pandemic during 2021–2023, and the differences in financial performance before and after the pandemic. This study employed a descriptive comparative mixed methods design, with the population consisting of all RSUD Abdoel Wahab Sjahranie financial reports from 2018–2023. Key informants consisted of three individuals: the Deputy Director of General Affairs and Finance, the Head of the Finance Division, and the Head of the Accounting Division of RSUD Abdoel Wahab Sjahranie Samarinda. A purposive sample of six annual financial reports was used. Instruments included interview guidelines and financial reports. Quantitative data were analyzed using financial ratios based on the Regulation of the Director General of Treasury Number PER-24/PB/2018. The study results showed that the financial performance of RSUD AWS before the pandemic showed declines in liquidity, asset effectiveness, and profitability, resulting in a total score of 27.25, categorized as Poor (CC). After the pandemic, cash liquidity continued to decline, the collecting period fluctuated, and profitability remained negative, although the current ratio improved; the total score of 27.5 was still categorized as Poor (CC). There was a difference in financial performance of RSUD Abdoel Wahab Sjahranie Samarinda between the periods before and after the COVID-19 pandemic.