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Tata Kelola Perusahaan yang Baik dampaknya terhadap Kinerja Keuangan Satuan Pendidikan Swasta di Kota Tangerang, Provinsi Banten Krisnaldy, Krisnaldy; Supatmin, Supatmin; Nufus, Khayatun
Jurnal Manajemen & Pendidikan [JUMANDIK] Vol 3 No 1 (2024): Jurnal Manajemen & Pendidikan [JUMANDIK]
Publisher : LAP4B

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58174/jmp.v2i2.47

Abstract

Peningkatan peluang bisnis di sektor pendidikan telah mengakibatkan persaingan yang sangat tinggi dalam sektor ini. Berdasarkan alasan tersebut, penting untuk menguji pengaruh Tata Kelola Perusahaan yang Baik (GCG) terhadap kinerja keuangan di lembaga bisnis sektor pendidikan swasta, terutama di institusi pendidikan swasta di Kota Tangerang. Penelitian ini melibatkan 30 sekolah swasta di Kota Tangerang dengan klasifikasi 10 sekolah dasar, 10 sekolah menengah, dan 10 sekolah menengah atas. Penelitian ini menggunakan variabel independen yaitu dewan komisaris independen, dewan direktur, komite audit, kepemilikan manajerial, kepemilikan institusional, dan variabel dependen kinerja keuangan. Hasil dari penelitian ini menunjukkan hanya variabel dewan direktur dan kepemilikan institusional yang memengaruhi kinerja keuangan, sementara variabel dewan komisaris independen, komite audit, kepemilikan manajerial, dan kepemilikan institusional tidak memiliki pengaruh pada kinerja keuangan.
Pengaruh Debt to Asset Ratio dan Total Asset Turnover terhadap Harga Saham pada PT Summarecon Agung Tbk Periode 2014-2023 Nurmalinda, Nyayu; Nufus, Khayatun
Jurnal Manajemen & Pendidikan [JUMANDIK] Vol 4 No 2 (2025): (Mei-Agustus) Jurnal Manajemen & Pendidikan
Publisher : LAP4B

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58174/jmp.Volume:3.No:3.2025.243.Hal:114-126

Abstract

This study analyzes the effect of Debt to Asset Ratio (DAR) and Total Asset Turnover (TATO) on the share price of PT Summarecon Agung Tbk for the 2014-2023 period. Using a quantitative approach with secondary data from the company's financial statements, the analysis was carried out through multiple linear regression with SPSS version 26. The results of the partial test showed that DAR had no significant effect on the stock price (t-count = 0.204 < t-table = 2.365; sig. = 0.844 > 0.05), while TATO had a significant positive effect (t-count = 4.392 > t-table = 2.365; sig. = 0.003 < 0.05). Simultaneous tests produced a significant influence of both variables on stock prices (F-count = 9.654 > F-table = 4.737; sig. = 0.010 < 0.05). An Adjusted R² value of 65.8% indicates good model predictability, with a correlation coefficient of 0.857 indicating a very strong relationship. These findings confirm that asset use efficiency plays a greater role in determining stock prices than the company's debt structure.
Determinasi Capital Adequacy Ratio dan Biaya Operational Pendapatan Operational Dampaknya Terhadap Return on Asset Pada PT Bank Negara Indonesia Tbk, Periode 2011-2021 Nufus, Khayatun; Krisnaldi, Krisnaldi; Supatmin, Supatmin
Jurnal Manajemen & Pendidikan [JUMANDIK] Vol 2 No 1 (2023): Jurnal Manajemen & Pendidikan [JUMANDIK]
Publisher : LAP4B

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58174/jmp.v1i2.16

Abstract

Penelitian ini bertujuan untuk mengetahui determinasi Capital Adequacy Ratio dan Biaya Operasional Pendapatan Operasional yang berdampak terhadap Return on Asset pada PT Bank Negara Indonesia Tbk periode 2011-2021. Jenis penelitian ini bersifat deskriptif kuantitatif. Populasi yang digunakan berupa laporan keuangan PT Bank Negara Indonesia Tbk periode 2011-2021. Analisis data yang digunakan meliputi CAR, BOPO dan ROA, uji deskriptif, uji asumsi klasik, uji hipotesis dan uji regresi linier berganda. Hasl uji t (parsial) diperoleh CAR berpengaruh signifikan terhadap return on Asset, sedangkan BOPO berpengaruh dan signifikan terhadap return on asset. Hasil uji F (simultan), CAR dan BOPO berpengaruh secara signifikan terhadap return on asset dengan konstribusi sebesar 63,34%. Hal ini juga diperkuat dengan hasil nilai fhitung (6,334) > ftabel (4,74).
Tata Kelola Perusahaan yang Baik dampaknya terhadap Kinerja Keuangan Satuan Pendidikan Swasta di Kota Tangerang, Provinsi Banten Krisnaldy, Krisnaldy; Supatmin, Supatmin; Nufus, Khayatun
Jurnal Manajemen & Pendidikan [JUMANDIK] Vol 3 No 1 (2024): Jurnal Manajemen & Pendidikan [JUMANDIK]
Publisher : LAP4B

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58174/jmp.v2i2.47

Abstract

Peningkatan peluang bisnis di sektor pendidikan telah mengakibatkan persaingan yang sangat tinggi dalam sektor ini. Berdasarkan alasan tersebut, penting untuk menguji pengaruh Tata Kelola Perusahaan yang Baik (GCG) terhadap kinerja keuangan di lembaga bisnis sektor pendidikan swasta, terutama di institusi pendidikan swasta di Kota Tangerang. Penelitian ini melibatkan 30 sekolah swasta di Kota Tangerang dengan klasifikasi 10 sekolah dasar, 10 sekolah menengah, dan 10 sekolah menengah atas. Penelitian ini menggunakan variabel independen yaitu dewan komisaris independen, dewan direktur, komite audit, kepemilikan manajerial, kepemilikan institusional, dan variabel dependen kinerja keuangan. Hasil dari penelitian ini menunjukkan hanya variabel dewan direktur dan kepemilikan institusional yang memengaruhi kinerja keuangan, sementara variabel dewan komisaris independen, komite audit, kepemilikan manajerial, dan kepemilikan institusional tidak memiliki pengaruh pada kinerja keuangan.
Pengaruh Debt to Asset Ratio dan Total Asset Turnover terhadap Harga Saham pada PT Summarecon Agung Tbk Periode 2014-2023 Nurmalinda, Nyayu; Nufus, Khayatun
Jurnal Manajemen & Pendidikan [JUMANDIK] Vol 4 No 2 (2025): (Mei-Agustus) Jurnal Manajemen & Pendidikan
Publisher : LAP4B

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58174/jmp.Volume:3.No:3.2025.243.Hal:114-126

Abstract

This study analyzes the effect of Debt to Asset Ratio (DAR) and Total Asset Turnover (TATO) on the share price of PT Summarecon Agung Tbk for the 2014-2023 period. Using a quantitative approach with secondary data from the company's financial statements, the analysis was carried out through multiple linear regression with SPSS version 26. The results of the partial test showed that DAR had no significant effect on the stock price (t-count = 0.204 < t-table = 2.365; sig. = 0.844 > 0.05), while TATO had a significant positive effect (t-count = 4.392 > t-table = 2.365; sig. = 0.003 < 0.05). Simultaneous tests produced a significant influence of both variables on stock prices (F-count = 9.654 > F-table = 4.737; sig. = 0.010 < 0.05). An Adjusted R² value of 65.8% indicates good model predictability, with a correlation coefficient of 0.857 indicating a very strong relationship. These findings confirm that asset use efficiency plays a greater role in determining stock prices than the company's debt structure.
The Effect Of Liquidity Risk, Capital Buffer, And Income Diversification On Financial Stability Of Banks In Indonesia: Empirical Study on Conventional Commercial Banks Listed on the Indonesia Stock Exchange for the Period 2019-2023 Nufus, Khayatun; Ruknan; Mahmudi, Chamdun; Amelinda, Iffahana Farah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.5009

Abstract

Bank financial stability is one of the important aspects in maintaining economic health, given the vital role of banks as financial intermediaries. This study aims to analyze the effect of liquidity risk, capital buffer, and income diversification on bank financial stability. The unit of analysis in this study is conventional commercial banks listed on the Indonesia Stock Exchange during the period 2019-2023. The sampling technique used is purposive sampling, so that 20 conventional commercial banks were obtained. The data analysis technique used is panel data regression using Eviews 13 software. The results showed that, partially, liquidity risk, as measured by Liquidity Coverage Ratio (LCR) has a significant negative effect on bank financial stability, while Net Stable Funding Ratio (NSFR) has no significant effect on bank financial stability. Capital buffer has a significant positive effect on bank financial stability, while income diversification has a significant negative effect on bank financial stability. This study also shows that LCR, NSFR, capital buffer and income diversification simultaneously affect banks' financial stability.   Keywords: Bank Financial Stability, Liquidity Risk, Capital Buffer, Income Diversification