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All Journal JURNAL ECONOMIA Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan BALANCE Jurnal Akuntansi dan Bisnis Journal of Sustainable Tourism and Entrepreneurship Reviu Akuntansi, Manajemen, dan Bisnis Jurnal Serambi Ekonomi dan Bisnis LANCAH Jurnal Inovasi dan Tren
Annisa, Mutiara Lusiana
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP HARGA SAHAM (Studi Kasus Pada Perusahaan Asuransi yang Terdaftar Di Bursa Efek Indonesia Periode 2015 sampai dengan 2017) Annisa, Mutiara Lusiana; Amalia, Rizki Fitri
Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 2 (2018): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v3i2.1252

Abstract

This research purpose to know and explaining the effect of capital structure and profitability stock prices case of studies at the insurance companies that listed on the Indonesia Stock Exchange from period time of 2015 untul 2017. The type of research used is explanatory causality research with quantitative approach. Based on sampling technique “purposive sampling” researcher used 11 companies that meets the criteria. The method of analysis used in this research is statistical descriptive analysis multiple linear analysis. The result of the methods show that the capital structure and profitability have a significant effect on the structure of the stock price. The results of research for capital structure has an insignificant the stock price and profitability has a significant the stock price.
Gender Issues in Digital Financial Literacy and Financial Behavior among Millennials Febrianty, Febrianty; Yuliansyah, Yuliansyah; Hamzah, Ruth Samantha; Annisa, Mutiara Lusiana
Jurnal Economia Vol 20, No 1 (2024): February 2024
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v20i1.56529

Abstract

AbstractThe study examines the effect of digital financial literacy on financial behavior which is proxied by spending and saving behavior. In particular, this study investigates the role of gender differences in the dependency relationship between digital financial literacy on financial behavior. The population was undergraduate students of the Faculty of Economics, Sriwijaya University, Indonesia. We employed the snowball sampling method and obtained 136 respondents as samples. Ordinary Least Square and Pairwise Comparisons were used to test the hypotheses. The results show that digital financial literacy has a positive and significant effect on spending behavior and saving behavior, respectively. Moreover, there is a difference between men and women in the effect of digital financial literacy on spending behavior. Nevertheless, it is found that there is no difference between men and women in the effect of digital financial literacy on saving behavior. Keywords:Digital Financial Literacy, Spending Behavior, Saving Behavior, Financial Behavior, Gender, Millennials
Analisis Common Size pada Perusahaan Advertising, Printing dan Media yang Terdaftar di Bursa Efek Indonesia Andita, Mirza Putri; Annisa, Mutiara Lusiana
Jurnal Serambi Ekonomi dan Bisnis Vol 7, No 1 (2024): September 2023 -February 2024
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v7i1.7433

Abstract

The research objective is to analyze the company's financial performance using the common size method. The population in the research are manufacturing companies listed on the Indonesian Stock Exchange (BEI) for the 2021-2022 period which operate in the advertising, printing and media sectors. The type of sampling used in this research is purposive sampling. The companies that were the object of research were 16 companies over 2 periods (2021-2022). The research results show that there will be an increase in current assets in 2021 of 88% for the companies Intermedia Capital Tbk and MNC Studios International Tbk. For fixed assets, it can be seen that there was an increase of 91% in LINK Net. Meanwhile, for liability posts on short-term and long-term debt. There was an increase in short-term debt of 96%, namely at the company Intermedia Capital Tbk and an increase in long-term debt of 59% at Mahaka Media Tbk. Meanwhile, for equity posts, there was an increase of 99% in the company MNC Studios International Tbk. Furthermore, the increase in current assets in 2022 will be 84% for the companies Intermedia Capital Tbk and MNC Studios International Tbk. For fixed assets, it can be seen that there was an increase of 92% in LINK Net. Meanwhile, for liability posts on short-term and long-term debt. There was an increase in short-term debt of 93%, namely at the company Surta Citra Media Tbk. Furthermore, there was an increase in long-term debt of 53% at MD Pictures Tbk. Meanwhile, for equity posts, there was an increase of 99% in the company MNC Studios International Tbk. The increase in cost of goods sold in 2021 was 81% for the company Intermedia Capital Tbk. For the gross profit post, it can be seen that there was an increase of 78% in LINK Net. Meanwhile, for the net profit post, there was an increase of 66% for the Mahaka Media Tbk company. The increase in cost of goods sold in 2022 will be 87% for the company Intermedia Capital Tbk. For the gross profit post, it can be seen that there was an increase of 77% in LINK Net. Meanwhile, for the net profit post, there was an increase of 58% for the Mahaka Media Tbk company
Analisis Pengaruh Intensitas Modal dan Ukuran Perusahaan Terhadap Agresivitas Pajak Trinoviyanti, Trinoviyanti; Annisa, Mutiara Lusiana
Jurnal Serambi Ekonomi dan Bisnis Vol 7, No 1 (2024): September 2023 -February 2024
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v7i1.7345

Abstract

Tujuan penelitian adalah untuk menganalisis pengaruh intensitas modal dan ukuran perusahaan terhadap agresivitas pajak. Populasi dalam penelitian adalah perusahaan manufaktur yang terdaftar di bursa efek indonesia (BEI) periode 2021-2022 yang bergerak dalam bidang advertising, printing dan media. Jenis sampling yang digunakan dalam penelitian ini adalah purposive sampling. Adapun perusahaan yang menjadi objek dalam penelitian sebanyak 16 perusahaan selama 2 periode (2021-2022) yaitu Mahaka Media Tbk, Elang Mahkota Teknologi Tbk, MD Pictures Tbk, Fortune Indonesia Tbk, Jasundo Tiga Perkasa Tbk, First Media Tbk, Link Net Tbk, Star Pacific Tbk, Mahaka Radio Integra Tbk, Intermedia Capital Tbk, Media Nusantara Citra Tbk, MNC Studios International Tbk, MNC Sky Vision Tbk, Surta Citra Media Tbk, Tempo Inti Media Tbk, dan Visi Media Asia Tbk. Hasil penelitian menunjukkan secara simultan bahwa intensitas modal dan ukuran perusahaan berpengaruh signifikan terhadap agresivitas pajak. Intensitas modal menunjukkan pengaruh negatif terhadap agresivitas pajak dan ukuran perusahaan juga menunjukkan pengaruh negatif terhadap agresivitas pajak. intensitas modal berpengaruh negatif terhadap agresivitas pajak perusahaan. Intensitas modal menunjukkan pengaruh negatif terhadap agresivitas pajak. Hasil ini dikarenakan beban penyusutan yang melekat pada aset tetap dapat dimanfaatkan sebagai deductible expense. Sehingga praktik agresivitas pajak tidak perlu dilakukan lagi. Sedangkan ukuran perusahaan juga menunjukkan pengaruh negatif terhadap agresivitas pajak. Hal ini dikarenakan Semakin meningkatnya aset perusahaan baik aset lancar ataupun aset tetap maka semakin besar ukuran perusahaan. Jika dikaitkan dengan meningkatnya aset tetap dan aset lancar perusahaan maka dapat berpengaruh terhadap laba perusahaan. Semakin tingginya laba yang diperoleh maka perusahaan akan melakukan minimalisasi laba untuk meminimalkan pendapatan kena pajak sehingga pembayaran pajak menjadi minim.
Analisis Pengaruh Likuiditas dan Pertumbuhan Penjualan Terhadap Kebijakan Utang Susanti, Susanti; Annisa, Mutiara Lusiana
Jurnal Serambi Ekonomi dan Bisnis Vol 7, No 1 (2024): September 2023 -February 2024
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v7i1.7280

Abstract

The aim of the research is to determine the effect of liquidity and sales growth on debt policy. The population in the research are manufacturing companies listed on the Indonesian Stock Exchange (BEI) for the 2021-2022 period which operate in the advertising, printing and media sectors. The type of sampling used in this research is purposive sampling. The companies that were the objects of research were 16 companies over 2 periods (2021-2022), namely Mahaka Media Tbk, Elang Mahkota Teknologi Tbk, MD Pictures Tbk, Fortune Indonesia Tbk, Jasundo Tiga Perkasa Tbk, First Media Tbk, Link Net Tbk, Star Pacific Tbk, Mahaka Radio Integra Tbk, Intermedia Capital Tbk, Media Nusantara Citra Tbk, MNC Studios International Tbk, MNC Sky Vision Tbk, Surta Citra Media Tbk, Tempo Inti Media Tbk, and Visi Media Asia Tbk. The research results show that liquidity and sales growth influence debt policy. Liquidity can have a negative effect on a company's debt policy. Meanwhile, sales growth has a positive effect on debt policy. Liquidity refers to a company's ability to meet its short-term financial obligations. A liquid company has enough liquid assets or access to financial resources to pay its short-term obligations and tends to reduce its debt. Furthermore, strong sales growth can increase the company's cash flow. With higher cash flow, a company may have more internal sources of funds to fund investments and capital needs. Apart from that, good sales growth makes it easier for companies to get loans with lower interest rates because they are considered to have lower risks.
Analisis Pengaruh Leverage dan Growth Opportunity terhadap Cash Holding Annisa, Mutiara Lusiana; Kertarajasa, Astro Yudha
Jurnal Serambi Ekonomi dan Bisnis Vol 7, No 1 (2024): September 2023 -February 2024
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v7i1.7298

Abstract

The aim of the research is to analyze the effect of leverage and growth opportunity on cash holding. The population in the research are manufacturing companies listed on the Indonesian Stock Exchange (BEI) for the 2021-2022 period which operate in the advertising, printing and media sectors. The type of sampling used in this research is purposive sampling. The companies that were the objects of research were 16 companies over 2 periods (2021-2022), namely Mahaka Media Tbk, Elang Mahkota Teknologi Tbk, MD Pictures Tbk, Fortune Indonesia Tbk, Jasundo Tiga Perkasa Tbk, First Media Tbk, Link Net Tbk, Star Pacific Tbk, Mahaka Radio Integra Tbk, Intermedia Capital Tbk, Media Nusantara Citra Tbk, MNC Studios International Tbk, MNC Sky Vision Tbk, Surta Citra Media Tbk, Tempo Inti Media Tbk, and Visi Media Asia Tbk. The research results show simultaneously that leverage and Growth Opportunity have a significant effect on Cash Holding. Leverage shows a negative influence on Cash Holding and Growth Opportunity also shows a negative influence on Cash Holding. In accordance with the pecking order theory, cash decreases due to debt. High leverage can mean that the company has a high dependence on external loans to finance its assets. Meanwhile, Growth Opportunity has a significant negative effect on Cash Holding. Companies with large growth opportunities tend to have low cash holdings policies. This is because the company will attract the attention of investors through growth opportunities for investment. Growth opportunities require a large amount of funds so that they drain existing cash, according to the theory that growth opportunities cause the company's cash holding level to be low.
Analisis pengaruh ukuran perusahaan dan fee audit terhadap kualitas audit Annisa, Mutiara Lusiana; Amalia, Rizki Fitri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 2 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/pzrsfg86

Abstract

This research aims to analyze the influence of company size and audit fees on audit quality in companies listed on the Jakarta Islamic Index (JII). The study utilizes secondary data obtained from official sources, including the Stockbit website (www.stockbit.com) and the Indonesia Stock Exchange (BEI) website (www.idx.co.id). Additional references from relevant journals are also used to support the research. The population of this study includes all companies listed on the Jakarta Islamic Index during the 2020–2023 period. The research sample is selected using a purposive sampling technique, comprising 8 companies observed over 4 years (2020–2023), resulting in 32 data points. The data analysis is conducted using logistic regression with the assistance of the SPSS program. Logistic regression is a statistical technique used to model the relationship between one or more independent variables (predictors) and a categorical dependent variable. The test results reveal the following findings (1) Company size has a partially negative effect on audit quality. (2) Audit fees have a partially positive effect on audit quality. This research provides insights into how company characteristics and audit-related factors influence audit quality in the context of Islamic-indexed companies in Indonesia.
Analisis Biaya Produksi, Tingkat Penjualan dan Laba (Studi Kasus Pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Tahun 2022 dan 2023) Kertarajasa, Astroyudha; Annisa, Mutiara Lusiana; Hadiwijaya, Hendra
LANCAH: Jurnal Inovasi dan Tren Vol. 2 No. 2 (2024): JUNI-NOVEMBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v2i2.2823

Abstract

This research aims to analyze production costs, sales levels and profits in food and beverage companies listed on the Indonesia Stock Exchange (BEI) in 2022 and 2023. The data used in this research is data for 2022 and 2023 from the BEI. Data analysis uses quantitative descriptive analysis to determine production costs, sales levels and profits. The research sample consisted of 21 food and beverage companies listed on the Indonesia Stock Exchange. In 2022, the Budi Starch & Sweetener Tbk company will have the highest production cost to sales ratio among food and beverage companies listed on the IDX, namely 0.95. In contrast, the company Multi Bintang Indonesia Tbk has the lowest ratio of 0.35. In 2023, the Bumi Teknokultura Unggul Tbk company recorded the highest production cost to sales ratio of 1.020. In contrast, the company Multi Bintang Indonesia Tbk has the lowest ratio with a value of 0.390. The company Akasha Wira International Tbk recorded a high profit to sales ratio of 0.28. In contrast, the company Bumi Teknokultura Unggul Tbk experienced a decrease in its profit to sales ratio to 0.86. The Prasidha Anega Niaga Tbk company recorded an increase in the profit to sales ratio of 0.53. In contrast, the company Bumi Teknokultura Unggul Tbk experienced a decrease in its profit to sales ratio to 0.57
Analisis Pengaruh Biaya Pemasaran dan Biaya Administasi dan Umum terhadap Laba Bersih Pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2022-2023 Annisa, Mutiara Lusiana
LANCAH: Jurnal Inovasi dan Tren Vol. 2 No. 2b (2024): Special Edition Juli
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v2i2b.3052

Abstract

This research aims to analyze the influence of marketing costs and administrative and general costs on net profit in food and beverage companies listed on the Indonesia Stock Exchange during the 2022-2023 period. The data used in this research is secondary data obtained from financial reports and company annual reports. The research sample consists of companies that have positive current-year profits. The analytical method used is multiple linear regression analysis to determine the relationship between the independent variables (marketing costs and administrative and general costs) and the dependent variable (net profit). The research results show that marketing costs have a positive and significant influence on net profit. Efficient and strategic spending in marketing activities has been proven to increase sales volume and company income. Additionally, administrative and general costs also show a significant influence on net profit. Effective management of administrative and general costs, such as controlling employee salaries, office costs, and other operational expenses, can help companies reduce costs and increase profit margins. This research emphasizes the importance of managing marketing costs and administrative and general costs in achieving optimal financial performance. Companies in the food and beverage sector need to balance spending on these two types of costs to maximize net profit.
Analisis Pengaruh Modal Kerja dan Biaya Operasional terhadap Laba Bersih Pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2022-2023 Kertarajasa, Astro Yudha; Annisa, Mutiara Lusiana
LANCAH: Jurnal Inovasi dan Tren Vol. 2 No. 2b (2024): Special Edition Juli
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v2i2b.3076

Abstract

The objective of this study is to investigate the impact of working capital on net profit in food and beverage companies listed on the Indonesia Stock Exchange during the period 2022–2023. The research sample uses secondary data obtained from financial reports and annual reports of the companies. Untuk menentukan hubungan antara dependent variable (net profit) dan independent variables (working capital and operational costs), multiple linear regression analysis is used. The study's findings demonstrate that working capital significantly and negatively affects net profit. This demonstrates that net profit often declines as working capital rises and vice versa. All things considered, while having enough working capital is necessary for healthy operations, having too much of it might be a sign of ineffective management and lower net income. In order to preserve profitability and operational effectiveness, it is crucial for businesses to manage working capital as effectively as possible. On the other hand, net profit is positively and significantly impacted by operating costs. Because operational costs are a component of the expenses necessary to maintain a business's daily operations, they have a direct impact on a company's net profit. Net profit can rise when operational costs are managed effectively.
Co-Authors Amalia, Rizki Fitri Andita, Mirza Putri Febrianty, Febrianty Hamzah, Ruth Samantha Hendra Hadiwijaya Kertarajasa, Astro Yudha Kertarajasa, Astroyudha Susanti Susanti Tien Yustini, Tien Trinoviyanti, Trinoviyanti Yuliansyah Yuliansyah