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PENGARUH RETURN ON ASSET, CURRENT RATIO, DEBT TO ASSET RATIO, DAN TOTAL ASSET TURNOVER TERHADAP FINANCIAL DISTRESS PADA PT LEYAND INTERNATIONAL Tbk PERIODE 2014-2023 Hartati, Arini Nur; Marjohan, Masno
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1386

Abstract

This study aims to determine the effect of Return On Asset, Current Ratio, Debt to Asset Ratio, and Total Asset Turnover on financial distress at PT Leyand International Tbk during the 2014-2023 period. The method used in this research is a quantitative associative approach with secondary data obtained from the company's annual financial statements for 10 years. Data analysis was performed using multiple linear regression with the help of the SPSS25 program. T test results show that Return On Asset (0,041<0,05) and Debt to Asset Ratio (0,036<0,05) have a significant effect on financial distress. Conversely, Current Ratio (0,461>0,05) and Total Asset Turnover (0,091>0,05) have no significant effect on financial distress. Meanwhile, the f test results show that Return On Asset, Current Ratio, Debt to Asset Ratio, and Total Asset Turnover together have a significant effect on financial distress with a significance value of 0.006 with a coefficient of determination (R²) of 0,825 or 82,5%. Thus, it can be concluded that although not all independent variables have a partial effect, the four financial ratios simultaneously have an influence on the company's financial distress condition
Analisis Peran Moderasi Good Corporate Governance (GCG) pada Hubungan Profitabilitas dan Solvabilitas terhadap Nilai Perusahaan (Pada Perusahaan yang Terdaftar di IDXBUMN20 Tahun 2020-2024) Nurafifah, Nurafifah; Marjohan, Masno; Sampurnaningsih, Sri Retnaning
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2886

Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis baik secara parsial dan simultan serta melihat peran moderasi Good Corporate Governance (GCG), pada hubungan Profitabilitas dan Solvabilitas terhadap Nilai Perusahaan (Tobin’s Q) pada perusahaan yang terdaftar di IDXBUMN20 tahun 2020-2024. Metode penelitian ini adalah asosiatif kuantitatif dengan mengunakan model regresi data panel. Pengujian yang di lakukan dengan uji asumsi klasik, uji model, uji hipotesis, uji model regresi data panel. Penentuan sample mengunakan metode purposive sampling dan mendapatkan 11 perusahaan sebagai samplenya. Alat analisis yang digunakan Eviews13. Hasil penelitian secara parsial adalah ROA dan DER memiliki pengaruh signifikan terhadap nilai perusahaan, sedangkan NPM tidak memiliki pengaruh signifikan terhadap Nilai Perusahaan. Uji secara simultan pada ROA, NPM, dan DER berpengaruh signifikan terhadap Nilai Perusahaan. Hasil analisis MRA adalah GCG tidak memoderasi hubungan ROA, NPM dan DER terhadap Nilai Perusahaan (Tobin’s Q). 
The Effect of Financial Reporting on Company Value The Impact of Company Financial Statement Fraud Marjohan, Masno; Adhe Purnomo, Nugroho; Dwi Pratama, Guruh
Benefit: Jurnal Manajemen dan Bisnis Vol. 8 No. 2 (2023): Benefit : Volume 8 Desember No 2 tahun 2023
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v8i2.3585

Abstract

The purpose of the study is to find out and analyze more deeply the impact of financial statement fraud on the value of companies in the housing construction sector. We use panel data analysis to uncover connections between external pressures, industry research, and financial statement fraud. We know financial fraud is common in developed countries among property developers, but relatively limited in developing countries. Investors play an important role in diamond fraud and financial statement fraud, as they significantly affect the value of the company. So, accurate information that reflects actual conditions without resorting to fraudulent practices. Transparency in financial reporting is essential to safeguard the interests of internal and external stakeholders. We suggest enhancing the role of Internal Audit and implementing robust risk management measures to strengthen internal control mechanisms and enable business expansion and innovation. Our main goal is to eradicate financial fraud, thereby increasing the overall value of companies in the Property and Real Estate sector.
Financial Management helps Financial Ratio Analysis to Share Price in the Largest Cigarette Company in Indonesia: Financial Management helps Financial Ratio Analysis to Share Price in the Largest Cigarette Company in Indonesia Marjohan, Masno; Supratikta, Hadi
Benefit: Jurnal Manajemen dan Bisnis Vol. 9 No. 2 (2024): Benefit : Volume 9 Desember No 2 tahun 2024
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v9i2.5178

Abstract

The purpose of this research is to find out the role of financial management as a tool to analyze financial ratios to share prices, which consist of cash ratio, net profit margin, and earnings per share, and simultaneously and partly in share prices of listed tobacco companies, in the Indonesian Stock Exchange. Exchange 2013-2022. The research sample is financial statements for 10 years. The data analysis method is a quantitative analysis method with SPSS analytical tools in the form of multiple linear regression. Version 25. The analysis shows that at the same time, the independent variable has a significant effect on stock prices. In the case of the shareholders' ratio variables, the net profit margin ha does not affect the stock price, while the earnings per share (EPS) has a significant effect on the stock price. Recommendations for future research are recommended to increase variables and companies.
Pengaruh Volume Penjualan Saham dan Tingkat Suku Bunga Terhadap Harga Saham di Industri Barang Konsumsi Kosmetik dan Keperluan Rumah Tangga yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2023 Putri, Zulfati Zianurisma; Marjohan, Masno
Economic Management Business Research Journal Vol 1, No 2 (2025): Agustus 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/ember.v1i2.6357

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh volume penjualan saham dan tingkat suku bunga terhadap harga saham di industri barang konsumsi kosmetik dan keperluan rumah tangga yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2023. Penelitian ini menggunakan metode kuantitatif dan menggunakan eviews-13. Adapun teknik analisa data yang digunakan yaitu data panel dengan estimasi model data panel yaitu FEM (Fixed Effect Model) menggunakan uji asumsi klasik yaitu uji multikolnieritas, uji heteroskedastisitas, dan analisis regresi data panel serta uji hipotesis yaitu uji T dan uji F. Hasil dari penelitian menunjukkan bahwa secara parsial, variabel volume penjualan saham (X1) diperoleh T hitung sebesar -10,04298 T tabel yaitu 2,439 dan nilai sig. 0,0000 0,05, maka variabel volume penjualan saham berpengaruh negatif terhadap harga saham. Secara parsial, variabel suku bunga (X2) diperoleh T hitung sebesar -0,357076 T table yaitu 2,439 dan nilai sig. 0,7233 0,05, maka variabel tingkat suku bunga (X2) tidak berpengaruh berpengaruh terhadap harga saham. Secara simultan Nilai F hitung sebesar 38,78786 F table yaitu 3,2381 dan nilai sig. 0,000000 0,05 maka variabel Volume Penjualan Saham, Suku Bunga berpengaruh terhadap Harga Saham.
MANAJEMEN PERSEDIAAN DALAM MENINGKATKAN LABA DIMASA PADEMI COVID- 19 STUDI EMPIRIS PADA UKM DIBAWAH NAUNGAN DISPERINDAG DAN KOPERASI KABUPATEN PURWAKARTA Sugiyanto, Sugiyanto; Holiawati, Holiawati; Ruhiyat, Endang; Marjohan, Masno; Waryanto, Hendro
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2021): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v2i2.10496

Abstract

Tujuan dari pengabdian kepada masyarakat di Koperasi dan UKM di Disperindak Kabupaten Purwakarta Jawa Barat adalah untuk mengetahui seberapa besar penerapan sistem persedian barang dan peningkatan laba masa Pandemi Covid-19 pada usaha mikro kecil menengah dan koperasi. Metode pengabdian yang digunakan adalah Descriptif Assosiatif dengan metode pendekatan data kualitatif. Permasalahan sebagai berikut  : (1) Koperasi dan UKM belum menyelenggarakan penggunaan akuntansi yang baik pada kegiatan bisnis UMKM. Solusi yang diberikan yaitu tim PKM akan mengsosialisasikan atau memberikan materi tentang siklus akuntansi dan manfaat atau tujuan dari penyusunan laporan keuangan serta pentingnya penyusunan laporan keuangan, dengan mengarahkan perusahaan untuk membiasakan mencatat setiap transaksi, mencatat kegiatan usaha yang ada sesuai dengan standar akuntansi secara lengkap. Hasil  PkM berkontribusi untuk meningkatkan efisiensi pencatataan akuntansi dan keuangan menjadi lebih ringkas dan sistematis, serta meningkatkan kontrol pencatatan, dengan cara peserta dapat identitas transaksi atau kejadian yang mudah dilihat dan diingat oleh para pelaku ukm dan koperasi. (2) Peserta Ukm dan Koperasi dapat membuat jurnal transaksi. membuat jurnal hingga membuat laporan sederhana. (3) Target luaran pada program persedian dan pembukuan melalui Android. Hasil dari kegiatan ini secara nasional agar dapat dimanfaatkan sebagai literatur dalam bidangnya seperti artikel pada media masa cetak/elektronik, dan peningkatan mutu keberadaan mitra. Kegiatan ini diharapkan dapat keberlanjutan.
EFFICIENCYANALYSIS OF COST COMPARE TO ASSETS ON SHARIA BANKWITH OFFICE CHANNELING Kusumaningsih, Ani; Juanda, Gustian; Marjohan, Masno
EAJ (Economic and Accounting Journal) Vol. 1 No. 2 (2018): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v1i2.y2018.p95-103

Abstract

Efficiency is a theoretically parameter that can be used to measure the bank performance. This research aims to find out the factors that can cause the efficiency value difference of Sharia Bank (Unit Usaha Syariah/UUS) in Indonesia, especially which have the office channeling facility. The research data is monetary data of Sharia Bank excludeBPD (Bank Pembangunan Daerah/Local Development Bank). It was obtained from Bank of Indonesia. Then, it was divided into input and output variables. The determination of input output variables at this research uses parametric approach, Stochastic Frontier Approach (SFA). Its input output variables consist of Total Loan, Total Effect, Labor Cost, Interest Cost, Total Cost and compare to Total Asset. The methods used in this study are measured in percentage. Closer to 100% means a bank acts more efficient. In each period (2011-2015), there are efficiency score, which is resulted by comparing one bank to others in sample. It implies that one bank acts as the most efficient bank in each year relatively to others. The efficiency score for the most efficient bank is 100%.The result of the analysis shows the mean of score for all of bank (UUS exclude BPD) is more than 99% which is nearly 100%. And the highest score is Bank OCBC NISP Tbk.
Penerapan Ilmu Manajemen Keuangan untuk Meningkatkan Pendapatan Masyarakat Melalui Pemberdayaan Ekonomi di Desa Ciwalat Kecamatan Pabuaran Kabupaten Sukabumi Waruwu, Nofirman Yantoni; Utomo, Widodo Budi; Andica, Juita; Sari, Nurmala; Yaqin, Nurul; Marjohan, Masno; Hamsinah, Hamsinah
Jurnal PKM Manajemen Bisnis Vol. 4 No. 2 (2024): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v4i2.826

Abstract

This service is entitled Application of Financial Management Science to Increase Community Income Through Economic Empowerment in Ciwalat Village, Pabuaran District, Sukabumi Regency. The general aim of this community service activity is to provide practical training and knowledge of financial management in increasing community income through economic empowerment which has an impact on community welfare.  The methods used are survey methods and direct delivery of material as well as simulations and discussions regarding management, financial management, product marketing and the application of HRM in increasing community income through economic empowerment which has an impact on community welfare. The conclusion of this community service is that management assistance will be provided in developing community knowledge to increase income through economic empowerment by establishing financial management through family financial reports in an effort to realize the welfare of the people of Ciwalat Village, Pabuaran District, Sukabumi Regency.
Penguatan Permodalan Koperasi dengan Skema Crowdfunding pada Koperasi ISM Karya Sinar Bahari, Desa Tanggul Jaya, Kelurahan Banten, Kecamatan Kasemen, Kota Serang, Provinsi Banten Putra, Robi Nugraha Sayi; Sitohang, Veronica Lusianna; Pamuji, Bombong Ahmad; Kaban, Ira Caharina; Humaeroh, Fitri; Marjohan, Masno; Kasmad, Kasmad
Jurnal PKM Manajemen Bisnis Vol. 4 No. 2 (2024): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v4i2.1040

Abstract

The ISM Karya Sinar Bahari Cooperative, located in Tanggul Jaya Village, Banten, faces significant challenges in accessing adequate capital to sustain its green mussel aquaculture operations. This community service project explores the implementation of crowdfunding as an innovative solution to strengthen the cooperative's capital base. Through this initiative, cooperative members received intensive training on crowdfunding-based capital management. The study identifies the potential of crowdfunding to enhance the cooperative's financial capacity and assesses its impact on improving member welfare and the success of the aquaculture business. The findings demonstrate that this scheme successfully engaged member participation and diversified the cooperative's funding sources.
SARJANA TANGGUH BERDAYA ENTREPRENEUR DENGAN TEKNOLOGI KEUANGAN DIGITAL Marjohan, Masno; Nursan, Elvira; Ika Sari, Sandra Ayu
Jurnal Ekonomi Bisnis Kompetif Vol 4 No 1 (2025): Inovasi, Pemasaran, dan Keuangan dalam Bisnis dan Kewirausahaan Kontemporer
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/bisniskompetif.v4i1.2260

Abstract

The digital economic transformation is driving university graduates to possess competitive edge as adaptive and innovative entrepreneurs. This study aims to examine the role of digital financial technology (Fintech) in empowering university graduates in Indonesia to become resilient entrepreneurs in the digital era. Based on literature analysis and empirical data, it was found that graduates require techno-financial, entrepreneurial, and socio-business competencies to compete and thrive in the Fintech ecosystem. Fintech has been proven to strengthen entrepreneurship through democratizing access to capital, enhancing techno-financial literacy, adaptive market and product validation, strengthening business collaboration and networking, and promoting inclusive entrepreneurship. Although Indonesia has a large digital market potential, including a projected e-commerce market value of USD 130 billion, challenges in digital literacy and complex regulations remain major barriers. This study recommends implementing the 4C strategy—Collaborative Innovation, Customer-Centric Design, Compliance First, and Capacity Building—as an effective approach to fostering sustainable and globally competitive graduate startups.pendekatan efektif untuk mendorong startup sarjana yang berkelanjutan dan berdaya saing global.
Co-Authors Adhe Purnomo, Nugroho Adi Pratama, Adi Afrilia, Dwi Agustiani, Mulia Akiko, Leidy Vit Alinda Nurayani Andica, Juita Andriani, Jeni Arsyil Firian, Yuan Audryna, Leyryza Dwi Pratama, Guruh Fauziah, Uhti Febrianto, Satriyadi Gunawan, Rizkqi Aji Hadi Broto Hamsinah Hamsinah, Hamsinah Handayani, Yesie Hartati, Arini Nur Hasanah, Hilya Havizh, Muhammad Hermawan, Rangga Adhitia Hifny, Muhammad Holiawati, Holiawati Humaeroh, Fitri Ika Sari, Sandra Ayu Intan Pratiwi, Niken Irawan, Yopie Islami, Firda Janitra, Olief Zaki Jefri Burhan, Jefri Juanda, Gustian Jurna, Jurna Kaban, Ira Caharina Kartika Sari Kartolo, Rachmat Kurniawan, Rusdi Kurniawan, Zen Kusumaningsih, Ani L. Tobing, Rangga Latipah, Nunung Lestari, Bunga Westu Lestari, Nurul Khofifah Lisdawati Lisdawati Marliana Marliana, Marliana Martini, Evrillisa Martono, Adi Mentari, Beta Meylani, Shella Muhammad Husni Thamrin, Muhammad Husni Muslim Nabilah, Azmi Nur'aini, Eni Nurafifah, Nurafifah Nurayani, Alinda Nurmala Sari Nurmala, Riska Nurmin Arianto, Nurmin Nursan, Elvira Nurul Yaqin Octavia, Isnaini Pajar, Pajar Pamuji, Bombong Ahmad Permatasari, Delsa Yunia Purnomo, Bandi Putra, Robi Nugraha Sayi Putri, Amelia Putri, Zulfati Zianurisma Rachmawaty Rachmawaty, Rachmawaty Rahayu, Endah Sri Rasyidi, Muhammad Gafar Riandi, Arif Rini Suryani, Rini Ruhiyat, Endang Safan, Azian M Sahroni, Sahroni Sakeletuk, Regina Sampurnaningsih, Sri Retnaning Septiono, Wakhid Lukas Setiawan, Anthony Setiawati, Dwi Sitepu, Sri Henny Romauli Siti Nurhalimah Sitohang, Veronica Lusianna Sri Handayani, Avivah Sugiyanto - Supandi, Hanie Supratikta, Hadi Suradi Suradi Tomana, Josef Turnip, Jhon Sutrisno Ulfah, Siti Maryana Utomo, Widodo Budi Wahyu Hidayat Waruwu, Nofirman Yantoni Waryanto, Hendro Yansyah, Rusli YULIYANTI, SRI Zulfahmi, Muhammad Zaki zulfitra, Zulfitra