Article Per Year (5 Year)
p-Index From 2021 - 2026
1.817
P-Index
This Author published in this journals
All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business EDUKA : Jurnal Pendidikan, Hukum, Dan Bisnis JURNAL ILMIAH FEASIBLE (JIF) Jurnal Arastirma Indonesian Financial Review Formosa Journal of Science and Technology (FJST) Asian Journal of Management Analytics International Journal Multidisciplinary Science Cakrawala: Jurnal Ekonomi, Manajemen dan Bisnis Amanah Mengabdi
DEWI, IRIANA KUSUMA
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
Pengaruh Perputaran Modal Kerja dan Struktur Modal terhadap Profitabilitas pada PT Indofod CBP Sukses Makmur Tbk Periode 2014-2023 Suhartono, Agus; Dewi, Iriana Kusuma; Rusnaeni, Nani
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1314

Abstract

The financial performance of a company is largely determined by its ability to manage working capital efficiently and maintain an optimal capital structure. In the case of manufacturing and consumer goods companies such as PT Indofood CBP Sukses Makmur Tbk, the balance between liquidity and financing decisions plays a crucial role in sustaining profitability and long-term growth. This study aims to determine the effect of working capital turnover and capital structure on profitability, both partially and simultaneously. The research employs a quantitative approach using secondary data obtained from the company’s annual financial statements over a ten-year period. Data analysis techniques include classical assumption testing, multiple regression analysis, autocorrelation testing, coefficient of determination analysis, and hypothesis testing. The results reveal that both working capital turnover and capital structure have a significant positive effect on profitability. This indicates that the more efficiently the company manages its working capital and the more effectively it maintains its capital structure, the higher its profitability will be. The findings highlight the importance of strategic financial management in optimizing operational efficiency and ensuring financial stability. Overall, this study contributes to understanding how internal financial decisions influence company performance and provides practical implications for improving profitability within the manufacturing sector.
The Influence of Earnings Per Share and Return On Investment on Stock Prices in The Banking Sector Listed on IDX Budhiarjo, Intan Sari; Dewi, Iriana Kusuma
Indonesian Financial Review Vol. 5 No. 2 (2025)
Publisher : Yayasan Pendidikan Penelitian Pengabdian Al-amsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55538/ifr.v5i2.116

Abstract

This study aims to examine the effect of Earnings Per Share (EPS) and Return on Investment (ROI) on stock prices in the banking sector listed on the Indonesia Stock Exchange. A quantitative approach is employed using secondary data from published financial statements. The sample consists of six banking companies selected from a population of 46 firms based on predetermined criteria. Data analysis includes descriptive statistics, panel data regression, hypothesis testing, and the coefficient of determination. The results show that EPS does not have a significant partial effect on stock prices, while ROI has a significant positive effect. Simultaneously, EPS and ROI significantly influence stock prices, indicating that profitability indicators play an important role in explaining stock price movements in the Indonesian banking sector.  
THE INFLUENCE OF EARNING PER SHARE AND RETURN ON ASSETS ON THE COMPANY VALUE OF PT RAMAYANA LESTARI SENTOSA TBK Dewi, Iriana Kusuma
International Journal Multidisciplinary Science Vol. 3 No. 2 (2024): June: International Journal Multidiciplinary
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v3i2.1297

Abstract

This research aims to test whether earnings per Share and Return On Assets influence the Company Value of PT Ramayana Lestari Sentosa Tbk for the 2011-2022 period partially or simultaneously. The research method used is causal associative research with a quantitative approach. The population of this research is the financial report data of PT Ramayana Lestari Sentosa Tbk for 2011-2022. Data analysis was done using multiple linear regression analysis with the help of the Statistical Package for Social Science (SPSS) version 26 program. The research results show that EPS partially does not significantly influence company value. Likewise, Return On Assets partially does not have a significant effect on Company Value. Simultaneously, earnings per Share and Return On Assets do not significantly affect Company Value at PT Ramayana Lestari Sentosa Tbk for the 2011-2022 period. The coefficient of determination shows that the Adjusted R Square value is 0.277 or 27.7% of the variation in Company value, which can be explained by independent variables, namely Earning Per Share and Return On Assets, the remaining, around 72.3% of the variation in Company value is influenced by factors- other factors not included in the regression model
Co-Authors Achmad Agus Yasin Fadli, Achmad Agus Yasin Agus Suhartono Al-Choir, Fikron Hasanah, Yenny Merinatul Intan sari Budhiarjo Karmiyati, Sari Mardiana, Sri Rismanty, Vidya Amalia Rusnaeni, Nani Salsabila, Diyantri Solihin, Dede Sunarto, Ading