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PENGARUH PERPUTARAN MODAL KERJA DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS [Studi Pada Perusahaan Food and Beverages yang Terdaftar di BEI Periode 2020-2022] Melia Wida Rahmayani; Riyadi, Wulan; Ahmad, Eva Fauziah; Hernita, Nita; Dewi, Dea Febrianti
Jurnal Ekonomi dan Bisnis Vol. 28 No. 1 (2025): JURNAL EKONOMI DAN BISNIS MARET 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v28i1.6020

Abstract

Analyzing the effect of Working Capital Turnover and Sales Growth on Profitability in Food and Beverages companies operating in the food and beverages sector and listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period is the aim of this research. Working Capital Turnover and Sales Growth are independent variables in this reserch while Profitability is used as the dependent variable. To process the data collected from quantitative research using the panel data regression analisis method, the author used the Eviews 9 application. Secondary data originating from financial reports published in full by the campany and which have been audited were taken by the author using a purposive sampling method via the official BEI website and the official website of the campany the author chose to be the sample. Data collected by the author resulted in a sample of 21 companies over a 3 year period, so that the sample data obtaines was 63 sample data. The test results by the author show that the Working Capital Turnover variable partially has on effect on Profitability, while Sales Growth partially has an effect on Profitability.
Pemberdayaan Ekonomi Masyarakat Melalui Revitalisasi Unit Pengelola Keuangan (UPK) Kelurahan Cicurug Riyadi, Wulan; Z.Nur, Latief; Hernita, Nita; Wida Rahmayani, Melia; Achmad Mahiri, Eli
AMMA : Jurnal Pengabdian Masyarakat Vol. 2 No. 4 (2023): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this PKM is to provide understanding and knowledge about productive UPK management, based on the phenomenon that occurred at UPK Cicurug Village in Majalengka Regency, West Java, namely regarding strategies for handling problem loans through credit analysis training and strengthening organizational governance through organizational training, as well as encouraging the creation of good governance manage UPKs that are competitive in accordance with the nature of their presence, namely to improve the economic welfare of the village community. The PKM method used is by providing training related to financial management and credit analysis. It is hoped that this PKM activity will provide UPK members with an understanding in the field of financial management that can increase and a change in mindset for the community and UPK managers to be more professional and able to run the UPK organization well through community economic empowerment programs.
Identifikasi Faktor Penyebab Tingkat Audit Delay di Bursa Efek Indonesia Ginanjar, Yogi; Rahmayani, Melia Wida; Riyadi, Wulan
Jurnal Kajian Akuntansi Vol 3 No 2 (2019): DESEMBER 2019
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v3i2.2628

Abstract

AbstractThis study aims to find empirical evidence about the effect of leverage, operating profit / loss, company size and the complexity of company operations on audit delay in manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2017. The research method used is an explanatory method with survey techniques. The sample in this study were 255 company data by determining the sample using a purposive sampling technique. Data collection techniques is to use study literature and documentation. The data analysis tool used is the determination of panel data estimation methods, the classic assumption test, regression analysis, hypothesis testing and the coefficient of determination using the SPSS application. The results shows that leverage influences audit delay with the direction of a positive relationship. Operating profit / loss has an effect on audit delay with a negative relationship. The size of the company does not affect the audit delay with the direction of a positive relationship and the complexity of the company's operations does not affect the audit delay with the direction of the negative relationship. Simultaneously, leverage, operating profit / loss, company size and complexity of company operations affect audit delay with a contribution of 4.7%.Keywords: Leverage, Operating Profit / Loss, Company Size, Complexity of Company Operations and Audit Delay. Abstrak Tujuan kajian ini untuk mengetahui bukti empiris tentang pengaruh leverage, laba/rugi operasi, ukuran perusahaan dan kompleksitas operasi perusahaan terhadap audit delay pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Metode penelitian yang digunakan yaitu metode eksplanatori dengan teknik survey. Sampel kajian ini sebanyak 255 data perusahaan dengan penentuan sampel menggunakan teknik purposive sampling. Teknik pengumpulan data yaitu dengan menggunakan study literature dan dokumentasi. Alat analisis data yang digunakan yaitu penentuan metode estimasi data panel, uji asumsi klasik, analisis regresi, uji hipotesis dan uji koefisien determinasi menggunakan aplikasi SPSS. Hasil kajian menunjukkan bahwa leverage berpengaruh terhadap audit delay dengan arah hubungan positif. Laba/rugi operasi berpengaruh terhadap audit delay dengan arah hubungan negatif. Ukuran perusahaan tidak berpengaruh terhadap audit delay dengan arah hubungan positif dan kompleksitas operasi perusahaan tidak berpengaruh terhadap audit delay dengan arah hubungan negatif. Secara simultan bahwa leverage, laba/rugi operasi, ukuran perusahaan dan kompleksitas operasi perusahaan  berpengaruh terhadap audit delay dengan kontribusi sebesar 4,7%.Kata kunci: Leverage, Laba/Rugi Operasi, Ukuran Perusahaan, Kompleksitas Operasi Perusahaan dan Audit Delay.
PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSETS DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Riyadi, Wulan; Rahmayani, Melia Wida
Jurnal Akuntansi Kompetif Vol. 5 No. 3 (2022): Inovasi, Efektivitas, dan Tantangan Akuntansi di Sektor Publik, Pendidikan, dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i3.1145

Abstract

Penghindaran pajak adalah upaya meringankan beban pajak dengan tidak melanggar hukum. Penelitian ini bertujuan untuk mengetahui pengaruh debt to equity ratio (DER), return on assets (ROA) dan ukuran perusahaan terhadap penghindaran pajak pada perusahaan manufaktur sub sektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Proksi untuk menghitung penghindaran pajak menggunakan Effective Tax Rate (ETR). Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah sampling jenuh dimana seluruh anggota populasi dijadikan sampel, jumlah sampel dalam penelitian ini adalah 12 perusahaan dengan jangka waktu 3 tahun sehingga jumlah data dalam penelitian ini adalah 36 data. Teknik analisis data menggunakan analisis deskriptif, analisis verifikatif melalui uji asumsi klasik, analisis koefisien determinasi, dan pengujian hipotesis dengan uji t dan uji F. Alat analisis dalam penelitian ini menggunakan program SPSS 25. Hasil penelitian ini menunjukkan bahwa Debt To Equity Ratio (DER) berpengaruh terhadap Penghindaran Pajak, Return On Assets (ROA) berpengaruh terhadap Penghindaran Pajak, dan Ukuran Perusahaan berpengaruh terhadap Penghindaran Pajak. berpengaruh pada Penghindaran Pajak. Debt To Equity Ratio (DER), Return On Assets (ROA) dan Ukuran Perusahaan berpengaruh terhadap Penghindaran Pajak.
The Role of Business Fields in Increasing West Java Economic Growth Post Covid-19 Hernita, Nita; Wida Rahmayani, Melia; Riyadi, Wulan; Hakim, Abdul
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/9gfjp496

Abstract

Research aim : This study aims to find out the role of the business field in economic growth in West Java as a result of the post-covid-19 impact. Design/Method/Approach : This study uses a qualitative descriptive method with a review of various literature. Research Finding : The results of this study indicate that the economic growth in West Java that has contracted the most is the Government Administration, Defense and Compulsory Social Security sector, which is minus 6.35% and the fastest improving is the Transportation and Warehousing sector with an economic growth rate in the second quarter of 17.85 %. Efforts to accelerate the improvement of economic recovery in West Java must start from domestic demand which must be maintained by accelerating the economy by strengthening regional fiscal expansion, encouraging investment realization and continuing infrastructure development, as well as the continuity of main business activity activities. Theoretical contribution/Originality : - Practitionel/Policy implication : - Research limitation : -
Pengaruh Growth Opportunity, Net Working Capital dan Firm Size Terhadap Cash Holding Riyadi, Wulan; Ginanjar, Yogi; Indriyani, Indriyani
Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 3 (2025): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/k2eatq45

Abstract

Cash holding is an important aspect in corporate financial management, which includes cash for operational needs, investment, dividend distribution, and dealing with unexpected situations. Each company has a different policy in managing and maintaining cash supplies. This is due to differences in characteristics and conditions faced by companies as well as different motivations in holding cash. The purpose of this study is to ascertain how cash holdings are impacted by growth opportunity, net working capital, and business size. The research method used is a quantitative method with a descriptive and verification analysis approach. The population of this study consisted of 92 property and real estate sector companies listed on the Indonesia Stock Exchange in 2021-2023. The method of sampling was non-probability sampling with a purposive sampling method, which resulted in 30 companies as samples with an observation period of 3 years. Data analysis was carried out using panel data regression using Eviews 13 software. The results of the study show that partially growth opportunity, net working capital and firm size have a significant effect on cash holding. Keywords: Growth Opportunity, Net Working Capital, Firm Size, Cash Holding
Pengaruh Dewan Komisaris Independen, Kepemilikan Institusional Dan Struktur Modal Terhadap Nilai Perusahaan Sektor Healthcare Riyadi, Wulan; Resmi, Rita Yunita; Salsabila, Shifa
Jurnal Bisnis Vol. 13 No. 2 (2025): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi dan Bisnis Perdana Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62739/jb.v13i2.129

Abstract

Tujuan: Penelitian ini bertujuan untuk mengetahui Pengaruh Dewan Komisaris Independen terhadap Nilai Perusahaan, Kepemilikan Institusional terhadap Nilai Perusahaan, Struktur Modal terhadap Nilai Perusahaan dan mengetahui bagaimana pengaruh Dewan Komisaris Independen, Kepemilikan Institusional dan Struktur Modal terhadap Nilai Perusahaan. Metodologi/Pendekatan:  Penelitian ini menggunakan asosiatif dengan pendekatan kuantitatif menggunakan sumber data sekunder yang diperoleh dari website www.idx.co.id dan website resmi perusahaan untuk memperoleh daftar perusahaan Sektor Healthcare Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023. Hasil: Hasil penelitian menunjukkan bahwa secara parsial maupun simultan Dewan Komisaris Independen, Kepemilikan Institusional, dan Struktur Modal tidak berpengaruh signifikan terhadap Nilai Perusahaan Implikasi Praktis: Perusahaan perlu meningkatkan efektivitas peran dewan komisaris independen dan keterlibatan pemegang saham institusional, serta menjaga keseimbangan penggunaan modal sendiri dan utang dalam kebijakan pendanaan. Kebaruan: Penelitian ini berfokus pada sektor healthcare Indonesia periode 2019–2023 dan menguji pengaruh gabungan mekanisme tata kelola perusahaan dan struktur modal terhadap nilai perusahaan, sehingga memperkaya literatur tata kelola dan nilai perusahaan pada sektor healthcare.