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All Journal Jurnal Dimensi ECONOS Jurnal Ekonomi dan Sosial Jurnal Manajemen, Akuntansi, Ekonomi Economic: Journal Economic and Business
Makrus, Mohamad
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH MODAL SENDIRI DAN MODAL PINJAMAN TERHADAP TINGKAT RENTABILITAS MODAL SENDIRI PADA KOPERASI WANITA TIMAH “KARYA RINI” PANGKALPINANG Setiawati, Epa; Makrus, Mohamad; Deseria, Rita
ECONOS Jurnal Ekonomi dan Sosial Vol 10 No 1 (2019): ECONOS: JURNAL EKONOMI DAN SOSIAL
Publisher : LPPM STIE Pertiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (811.262 KB)

Abstract

This study aims to determine the profitability value of the amount of own capital to the amount of profit to be obtained, assuming that the greater the profit, the greater the value of profitability.  The object in this study was 36 "KaryaRini" Tin Women Cooperative Pangkalpinang.  Data collection techniques in this study were documentation techniques, using descriptive analysis with multiple linear regression models.  The results showed that self-capital and loan capital had an effect on profitability.  Capital itself had a positive effect and loan capital had a negative effect on profitability.
Pengaruh Modal Kerja Bersih, Current Ratio, Penjualan Bersih Terhadap Profitabilitas Pada Industri Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Bani, Burhanuddin; Susanto, Dedi; Arfani, Wardati; Makrus, Mohamad
JURNAL DIMENSI Vol 12, No 3 (2023): JURNAL DIMENSI (NOVEMBER 2023)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/dms.v12i3.5764

Abstract

Pada masa Pandemi Covid-19, banyak perusahaan berskala industri mengalami dampak terhadap keuangan perusahaan. Pengelolaan komposisi keuangan perusahaan yang efektif seperti modal kerja, tingkat current ratio, tingkat penjualan dan profitabilitas yang dihasilkan perlu menjadi perhatian bagi keberlangsungan hidup perusahaan. Penelitian ini bertujuan untuk menganalisa Pengaruh Modal Kerja Bersih, Current Ratio dan Penjualan Bersih Terhadap Profitabilitas Pada Perusahaan Makanan Dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2022. Jumlah sampel 15 perusahaan dari 30 perusahaan yang terdaftar di Bursa Efek Indonesia. Analisis regresi berganda yang digunakan untuk mengolah data dengan bantuan aplikasi pemograman komputer SPSS ver.20. Hasil pengujian menunjukkan bahwa modal kerja bersih berpengaruh negatif terhadap profitabilitas, current ratio tidak berpengaruh signifikan terhadap profitabilitas sedangkan penjulan bersih berpengaruh positif dan signifikan terhadap profitabilitas pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2022. Hal ini mengindikasikan bahwa untuk jenis usaha tertentu tidak semua peningkatan penggunaan current ratio mempengaruhi peningkatan profitabiitas pada perusahaan.
Pengaruh harga dan kelengkapan produk terhadap Keputusan Pembelian Konsumen (Pada Supermarket Bangunan Pangkalpinang): Deri Kusmadeni Kusmadeni, Deri; Makrus, Mohamad
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 1 (2025): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i1.1258

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan simultan dan parsial variabel harga dan kelengkapan produk terhadap keputusan pembelian konsumen di Supermarket Bangunan. Jenis penelitian ini menggunakan penelitian kuantitatif. Metode analisis dalam penelitian ini menggunakan uji Validitas, Uji Realibilitas, Analisis Regresi Linear Berganda, Kofesien Determinasi, Uji Asumsi Klasik dan uji hipotesis menggunakan uji t dan Uji f. Jumlah sampel yang diteliti 184 Orang Konsumen yang melakukan pembelian di supermarket bangunan Pangkalpinang.Dari hasil analisis regresi linear berganda didapatkan nilai Y = 3,073 +  0,951 X2  + 0,164 X2 menyatakan bahwa variabel harga berpengaruh signifikansi terhadap Keputusan pembelian yang mana terlihat pada uji regresi linear nilai signifikansi harga lebih kecil dari 0,005 yaitu 0,000 < 0,005 dan variabel kelengkapan produk berpengaruh signifikansi terhadap Keputusan pembelian yang mana terlihat pada uji regresi linear nilai signifikansi kelengkapan produk lebih kecil dari 0,005 yaitu 0,000 < 0,005. Dari hasil penghitungan dengan menggunakan SPSS dapat nilai koefisien determinasi dari R  adalah 0,774. Hal ini berarti bahwa nilai Variabel X berpengaruh terhadap variabel (Y) sebesar 77,4 % sedangkan sisanya 22,6 % dipengaruhi oleh variabel lainnya yang tidak diteliti dalam penelitian ini.
The Effect of Capital Structure, Liquidity, and Firm Size on Firm Value in The Technology Industry Sector Listed on the IDX Anita, Anita; Suhardi, Suhardi; Makrus, Mohamad; Radiansyah, Adrian
Economic: Journal Economic and Business Vol. 4 No. 2 (2025): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v4i2.1042

Abstract

This study examines the influence of capital structure, liquidity, and firm size on firm value in the technology sector listed on the Indonesia Stock Exchange for 2019–2023. Using panel data regression with the random effects model, the results reveal that both capital structures, as measured by Debt-to-Equity Ratio, and liquidity, as measured by Current Ratio, have a significant and positive effect on firm value. The findings indicate that technology companies that manage their leverage and liquidity efficiently tend to achieve higher market valuations. In contrast, firm size does not have a significant impact on firm value in this sector. The results are consistent with the Trade-Off Theory and Liquidity Theory, which emphasize the importance of optimal debt usage and adequate liquidity for enhancing firm value and investor confidence. These findings have practical implications for technology firms to optimize their capital structure and maintain healthy liquidity levels. For future research, it is recommended to include other variables such as profitability and macroeconomic factors, and to conduct comparative studies across different sectors to enrich the understanding of determinants of firm value.
Financial Self-Efficacy, Lifestyle, and Peer Influence on Credit Decisions: The Mediating Role of Financial Control in Gen Z Sapira, Bella; Juhari, Juhari; Suhardi, Suhardi; Makrus, Mohamad
Economic: Journal Economic and Business Vol. 4 No. 2 (2025): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v4i2.1082

Abstract

This study examines the influence of financial self-efficacy (FSE), hedonic lifestyle (HL), and peer influence (PI) on financial self-control (FSC), with financial control (FC) as a mediating variable among Generation Z. Amid the increasing complexity of financial decision-making in the digital age, this research highlights the interplay between psychological and social factors in shaping personal financial behavior. Utilizing a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 124 respondents aged 20–35 with financial decision-making experience. Results show that FSE has a significant positive impact on FC, and FC significantly affects FSC. However, FSE does not directly influence FSC but exerts a significant indirect effect through FC. HL does not directly impact FSC but negatively affects FC, indicating that a hedonistic lifestyle undermines practical financial control. While the indirect effect of HL on FSC is negative, it is statistically insignificant. Conversely, PI significantly influences both FC and FSC directly, although its mediation via FC is not significant. These findings underscore the critical mediating role of financial control. Practical financial education programs should address not only knowledge but also psychological confidence and social influences to enhance financial self-regulation in young adults.
Co-Authors Anita Anita Burhanuddin Bani Dedi Susanto Deri Kusmadeni Deseria, Rita Juhari Juhari, Juhari Radiansyah, Adrian Sapira, Bella Setiawati, Epa Suhardi Suhardi Wardati Arfani