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All Journal Jurnal Ilmu Manajemen Terapan (JIMT) Journal of Accounting and Finance Management (JAFM) Jurnal Ilmu Multidisplin Jurnal Manajemen dan Pemasaran Digital Dinasti Accounting Review
Artati, Susi
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Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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PENGARUH PENGGUNAAN TOTAL UANG TUNAI, AKTIVA TETAP, DAN KEWAJIBAN JANGKA PANJANG TERHADAP LABA BERSIH DI PT. ADHI KARYA TBK PERIODE 2007-2016 Artati, Susi
Jurnal Ilmu Manajemen Terapan Vol. 1 No. 5 (2020): Jurnal Ilmu Manajemen Terapan (Mei 2020)
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/jimt.v1i5.213

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh penggunaan total kas, aktiva tetap, dan kewajiban jangka panjang terhadap laba bersih pada PT. Adhi Karya Tbk secara simultan dan parsial. Objek yang digunakan adalah PT. Adhi Karya Tbk telah terdaftar di Bursa Efek Indonesia di mana sebuah perusahaan konstruksi memimpin para menteri di tenggara. Dalam penelitian ini, Penulis menggunakan Data Sekunder. Statistik-nya untuk perhitungan penulis menggunakan SPSS versi 22. Alat analisis yang digunakan adalah Regresi Linier Berganda dan Koefisien Determinasi. Berdasarkan hasil Analisis Regresi Berganda menunjukkan persamaan Y = 68244.954+ 0,29X1 - 0,79X2 + 0,167X3 + e dengan nilai uji F 15,327. nilai uji t untuk total kas adalah 0,890, untuk total aset tetap adalah (-0,995), sedangkan nilai uji t untuk kewajiban jangka panjang adalah 3,416 dan nilai R2 adalah 0,885. Kesimpulan dari penelitian ini menunjukkan bahwa secara simultan total aktiva lancar, aktiva tetap, dan kewajiban jangka panjang ada yang secara signifikan mempengaruhi laba bersih. Sedangkan hasil penelitian secara parsial menunjukkan bahwa total uang tunai tidak memiliki pengaruh yang signifikan terhadap laba bersih. Pada aktiva tetap secara parsial tidak berpengaruh signifikan terhadap laba bersih. Jadi dalam jangka panjang kewajiban secara parsial berpengaruh signifikan terhadap laba bersih.
Pengaruh Inventory Turnover, Total Asset Turnover, Return on Equity dan Net Working Capital Terhadap Harga Saham yang Terdaftar di Bei Priode 2016 – 2020 Artati, Susi; Yudi Setia Putri; Dea Giska Khairany
Jurnal Ilmu Manajemen Terapan Vol. 5 No. 4 (2024): Jurnal Ilmu Manajemen Terapan (Maret - April 2024)
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jimt.v5i4.2754

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Inventory Turnover, Total Asset Turnover, Return On Equity dan Net Working Capital pada Sub Sektor Ritel berpengaruh terhadap Harga Saham pada Sub Sektor Ritel Tahun 2016-2020. Penelitian ini menggunakan pendekatan kuantitatif dengan persamaan regresi sebagai teknik analisis datanya. Dari pengujian hipotesis diketahui bahwa Inventory Turnover, Total Asset Turnover, Return on Equity dan Net Working Capital secara simultan tidak memiliki pengaruh yang signifikan terhadap harga saham. Sedangkan secara diketahui hanya Return on Equity yang memiliki pengaruh terhadap harga saham, sedangkan Inventory Turnover, Total Asset Turnover, dan Net Working Capital tidak memiliki pengaruh terhadap harga saham.  Kesimpulan dari hasil penelitian ini adalah sub sektor ritel tahun 2016-2020 termasuk dalam kategori baik.
Pengaruh Rasio Keuangan Terhadap Harga Saham pada Industri Dasar dan Kimia Sub Sektor Pulp dan Kertas yang Tedaftar di Bursa Efek Indonesia Periode 2016-2022 Artati, Susi; Septiani, Meina
Jurnal Manajemen dan Pemasaran Digital Vol. 1 No. 3 (2023): Jurnal Manajemen dan Pemasaran Digital (Juli - September 2023)
Publisher : Siber Nusantara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpd.v1i3.65

Abstract

Tujuan dari penelitian ini adalah untuk dapat menganalisis pengaruh Current Ratio, Debt to Equity Ratio, Net Profit Margin, Earning Per Share terhadap harga saham pada industri pulp dan kertas yang terdaftar di Bursa Efek Indonesia terhadap pengaruh Current Ratio, Debtt to Equity Ratio, Net Profit Margin, Earning Per Share terhadap harga saham industri pulp dan kertas yang terdaftar di Bursa Efek Indonesia periode 2016-2022. Sumber data dalam penelitian ini adalah situs resmi bursa efek Indonesia dan laporan keuangan. Penelitian ini menggunakan alat analisis: Analisis Regresi Berganda, Uji Asumsi Klasik: Uji Normalitas, Uji Multikolinearitas, Uji Autokorelasi, Uji Heteroskedastisitas, Uji Hipotesis: Uji F (Uji F), Uji Hipotesis (Uji t), dan Uji Koefisien Determinasi sehingga sehingga dapat disimpulkan bahwa residual berdistribusi normal sebesar 0,682 > 0,05. Hasil analisis regresi berganda, model persamaan regresi linier berganda dengan data panel diperoleh Y = -5,722 + 487.X1 + 4,407.X2 + 361.X3 - 0,861.X4 + e. Hasil uji F diperoleh Ftabel sebesar 2,63, Fhitung lebih besar dari Ftabel (12,054 > 2,63) artinya ada pengaruh antara Current Ratio, Debt to Equity Ratio, Net Profit Margin, Earning Per Share terhadap harga saham. Uji t Current Raito dan Earning Per Share tidak berpengaruh terhadap harga saham. Berdasarkan hasil uji F secara simultan Current Ratio, Debt to Equity Ratio, Net Profit Margin, Earning Per Share berpengaruh signifikan terhadap harga saham yang terdaftar di Bursa Efek Indonesia periode 2016-2022. Dimana Fhitung lebih besar dari Ftabel (12,054 > 2,63) dengan koefisien determinasi sebesar 0,566 atau 56,6% yang berarti Current Ratio, Debt to Equity Ratio, Net Profit Margin, Earning Per Share terhadap harga saham sebesar 56,6% dan berdasarkan uji t dapat diketahui bahwa secara parsial X1 (Current Ratio) dan X4 (Earning Per Share) tidak berpengaruh terhadap variabel Y Harga Saham.
Pengaruh Kurs dan Modal Sendiri Terhadap Laba Bersih pada PT. United Tractor Tbk di Bursa Efek Indonesia (Bei) Periode 2006-2018 Artati, Susi
Jurnal Ilmu Multidisiplin Vol. 1 No. 4 (2023): Jurnal Ilmu Multidisplin (Januari-Maret 2023)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jim.v1i4.138

Abstract

This study aims to examine and determine the effect of Exchange Rate and Equity on Net Income of the company PT. United Tractors. Tbk is listed on the Indonesia Stock Exchange (IDX) for the 2006-2018 period. This study uses quantitative data sourced from secondary data. The data analysis technique used is the classical assumption test, descriptive statistical test, and hypothesis testing. The results of this study found that researchers carried out the F test, which is a simultaneous test on exchange rates and equity variables on net income. On two variables at once, namely the Exchange Rate and Own Capital on the Net Profit variable, the results are 0.000 <0.05 and fcount 18.448 > Ftable 3.98 so that it can be concluded fcount > Ftable thus there is an effect of the Exchange Rate and Equity variables simultaneously on Net Profit . Then the t test is tested partially on the exchange rate and equity variables on net income with the results of the exchange rate variable and the result is that the value of tcount (-1.179) while ttable is 2.228 can be concluded that tcount <ttable, thus there is no effect between the exchange rate on Net profit. Meanwhile with the Own Capital variable and the result is that the value of tcount is 4.278 while ttable is 2.228 it can be concluded that tcount > ttable, thus there is an influence between Own Capital on Net Income.
The Influence Of Current Ratio, Net Profit, Total Debt And Own Capital On Stock Prices In The Cement Industry On The Indonesian Stock Exchange Period 2011-2015 Coelho, Agostinho; Artati, Susi
Dinasti Accounting Review Vol. 1 No. 2 (2023): Dinasti Accounting Review (October - December 2023)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i2.314

Abstract

This study aims to determine how much influence the share price at the Indonesian Stock Exchange (Case Study at PT. Holcim Indonesia Tbk, PT. Indocement Tbk and PT. Semen Indonesia (Persero) Tbk) and whether there is significant influence Current Ratio, Net Income Total Debt and Equity on stock price on the Indonesia Stock Exchange Period 20112016. The analytical method used is multiple linear regression analysis. Hypothesis testing is done by statistical test simultaneous test (F test) and partial test (t test). Samples are companies listed on the Indonesia Stock Exchange. Analysis of the regression results do after experiencing symptoms multikolinearity assumptions, autocorrelation and heteroscedasticity. From the results paerhitungan using SPSS program by comparing with the significant level ? = 0.05 (5%). It can be seen that amounted to 37,612 by comparing ? = 0.05 with 4 degrees of freedom numerator and denominator degrees of freedom 10, obtained at 3,48. greater than (37,612 > 3,48), then Ho is rejected and Ha accepted. Thus it is said that the variable Current Ratio, Net Income, Total Debt and Equity together (simultaneously) has significant influence on stock prices. Partially Current Ratio and Total Debt has a significant influence on stock prices. Meanwhile, Net Income and Capital itself does not have a significant effect on stock price. Conlution is in this research should encourage more enterprise level Current Ratio and Total Debt, because the Current Ratio and Total Debt has a great influence (0,609 and 0,600) and a significant increase in stock price on Cement Industry listed on the Indonesia Stock Exchange. For investors who choose to invest in Cement Industry listed on the Indonesian Stock Exchange may consider the Current Ratio and Total Debt has a significant effect simultaneously.
Internal Control System and the Use of Digital Applications as an Effort to Prevent Fraud in Financial Institutions (A Conceptual Study and Guide for Researchers) Coelho, Agostinho; Artati, Susi
Dinasti Accounting Review Vol. 2 No. 4 (2025): Vol. 2 No. 4 (2025): Dinasti Accounting Review (April - June 2025)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v2i4.1848

Abstract

This study aims to conceptually examine the role of internal control systems and the use of digital applications as efforts to prevent fraud in financial institutions. The increasingly complex and sophisticated nature of fraud requires financial institutions to enhance their monitoring and control strategies. This paper presents a review of relevant literature and theories regarding internal control and digital transformation in detecting and preventing fraud. The findings indicate that an effective internal control system—which includes the control environment, risk assessment, control activities, information and communication, and monitoring—has a significant impact on reducing the likelihood of fraud. Meanwhile, the integration of technology through digital applications adds value by enabling easier transaction monitoring, real-time data tracking, and strengthening technology-based audit systems. This article is expected to serve as a conceptual guide for researchers in developing further studies related to fraud prevention in the digital era, particularly in the financial sector.
The Influence of Total Assets and Sales Volume Through Net Profit on Stock Prices in the Pharmaceutical Sub-Sector Listed on the Indonesian Stock Exchange Period 2016-2022 Artati, Susi
Journal of Accounting and Finance Management Vol. 5 No. 1 (2024): Journal of Accounting and Finance Management (March - April 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i1.547

Abstract

Investors are interested in buying shares because they have high profit expectations, even though the risk is also high. Stocks have the potential to generate very high returns in the long term, especially shares of fast-growing companies. This research aims to determine and analyze the influence of total assets and volume simultaneous or partial sales on net profit, knowing and analyzing the influence of total assets and volume simultaneous or partial sales on share prices, and to determine and analyze the effect of net profit on stock price in the pharmaceutical Sub Sector listed on the Indonesia Stock Exchange for the 2018–2022 period. This research method is quantitative and descriptive, using path analysis. Research data was obtained from secondary data in the form of annual financial reports for each company in the pharmaceutical Sub Sector listed on the Indonesia Stock Exchange for 2018–2022. Statistical analysis was carried out using the SPSS program. The conclusions of this research are: 1) Total assets and sales volume simultaneously have a positive effect and are significant to share prices in pharmaceutical Sub Sector companies listed on the Indonesian Stock Exchange for the 2018–2022 period. 2) Total assets and sales volume simultaneously have a positive and significant effect on net profit in pharmaceutical Sub Sector companies listed on the Indonesia Stock Exchange for the 2018–2022 period. 3) Total assets partially have a positive and significant effect on profit net in pharmaceutical Sub Sector companies listed on the Stock Exchange Indonesia for the 2018–2022 period. Sales volume is partially influential and significant on net profit in Sub Sector pharmaceutical companies listed on the Indonesian Stock Exchange for the 2018–2022 period. 4) Total assets partially have a positive and significant effect on prices and shares of pharmaceutical Sub Sector companies listed on the Stock Exchange of Indonesia for the 2018–2022 period. Sales volume partially has a negative and significant effect on share prices in Sub Sector pharmaceutical companies listed on the Indonesian Stock Exchange for the 2018–2022 period. 5) Net profit has a positive and significant effect on share prices for pharmaceutical Sub Sector companies listed on the Indonesia Stock Exchange for the 2018–2022 period.
Co-Authors Agostinho Coelho, Agostinho Dea Giska Khairany Fachry Abda El Rahman Septiani, Meina