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ANALISIS ROA DAN ROE PADA PERUSAHAAN JAKARTA ISLAMIC INDEX (JII) TAHUN 2023 Malahayati, Rina; Fitri, Ardiah
JURSIMA Vol 12 No 2 (2025): Volume 12 Nomor 2 2025
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v13i1.1011

This study aims to describe the Analysis of whether ROA <ROE in JII Companies in 2023. The type of research used by the researcher is quantitative descriptive with a survey method. The data used in this study is secondary data. The results of the study show ROA <ROE in companies listed on JII in 2023 as many as 24 companies, so companies listed on the Jakarta Islamic Index (JII) have good financial performance and are suitable for investors to invest in JII companies, especially in UNVR companies. Only 1 company has ROA> ROE, namely the ANTM company. This means that the ANTM company is not suitable to be selected as an investment because it only benefits the management, not the investors. Analysis of ROA data, it is known that the ROA level of 20% and above is only 3 companies, namely ADMR, ITMG, and UNVR where the company's large assets are owned by UNVR by 28.81% which has a high return impact. The ROA level below 20% is 22 companies. One of the smallest ROA values is the MDKA company. While ROE is known that the rate of return on equity (ROE) in the UNVR company is 141.99%. This means that for every one rupiah of equity invested, UNVR will get a net profit of IDR 1.41. It turns out that the UNVR company is the highest ROE value in the JII Company in 2023.

The Effect of Return on Equity, Dividend Payout Ratio, and Debt to Asset Ratio on Retail Investor Investment Decisions Kimsen, Kimsen; Barus, Irwan Irawadi; Purnomo, Djauhar Edi; Malahayati, Rina; Sudarmanto, Eko
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2068

This study investigates the influence of Return on Equity (ROE), Dividend Payout Ratio (DPR), and Debt to Asset Ratio (DAR) on the investment decisions of retail investors in Indonesia. Utilizing a quantitative approach, data were collected from 130 retail investors through a structured questionnaire using a Likert scale (1–5). The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) version 3. The results indicate that all three financial indicators—ROE, DPR, and DAR—have a significant positive effect on investment decisions. ROE and DPR are positively perceived by investors as indicators of profitability and income stability. Interestingly, DAR also shows a positive influence, suggesting that investors may view moderate leverage as a sign of strategic growth. The model demonstrates strong explanatory power with an R² value of 0.749, highlighting that financial performance indicators are critical determinants of investment behavior among retail investors. The findings provide valuable implications for corporate financial managers, investors, and regulators aiming to enhance transparency and investor confidence in capital markets.

Analisis Pengaruh Struktur Modal Terhadap Profitabilitas Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia: Pengabdian Kasmaini; Rina Malahayati
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2468

A company's success is often judged by its reported profitability. If a company wants to survive, it must maintain profitability by reflecting strong performance. The better a company's performance, the higher its profitability, which can attract investors. In order for a company to easily obtain capital from outside or attract investors to invest their capital, the company must have profitability or profit, where the ultimate goal of the company is to obtain maximum profit or profit (. Another thing that can affect the profitability of a company is the capital structure. It can be believed that the capital structure can affect the profitability of the company and the rate of growth of a company. The decision regarding capital structure, namely how the company finances its assets through a combination of debt and equity, is one of the crucial financial decisions. In facing an increasingly competitive environment, decisions regarding capital structure are very important for every side of the business organization. One of the important decisions faced by financial managers in relation to the company's operational activities is the funding decision. The optimal capital structure is one of the considerations between using own capital and using long-term loans. Increasing the capital structure owned by the company will return optimally to the company that makes a profit and also shareholders. In this case, the capital structure is important in increasing the company's profitability and the company's sustainability.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR Sekedang, Safei; Malahayati, Rina; Zulkarnaen, Dicky
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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Penelitian ini dilakukan dengan maksud tujuan untuk menganalisisa laporan keuangan PT.Bank Central Asia (Persero) Tbk periode 2020 hingga 2024 dengan menggunakan rasio likuiditas, profitabilitas, solvabilitas dan aktivitas. Pendekatan penelitian yang dilakukan dalam penelitian ini dengan menggunakan pendekatan deskriptif kuantitatif. Data yang diambil merupakan data sekunder yang diperoleh dari laporan keuangan PT.Bank Central Asia (Persero) Tbk periode 2020 hingga 2024. Hasil penelitian menunjukan berdasarkan rasio likuiditas PT Bank Cental Asia selama 2020 hingga 2024, dilihat dari carrent ratio dengan rata-rata 121% kategori sehat, dari aspek cash ratio rata-rata 13% kategori sehat. Berdasarkan rasio Profitabilitas PT Bank Cental Asia selama 2020 hingga 2024 dilihat gross profit margin dengan rata-rata 76% kategori sangat sehat, net profit margin dengan rata-rata 61% kategori sangat sehat, return on asset dengan rata-rata 3% kategori sangat sehat, aspek return on equity dengan rata-rata 18% kategori sangat sehat. Berdasarkan rasio solvabilitas PT Bank Cental Asia selama 2020 hingga 2024 dilihat debt to equity rata-rata 487% kategori tidak sehat, aspek debt to asset rata-rata 82% kategori tidak sehat, dikarenakan sebagian besar dana digunakan untuk membiayai aset perusahaan berasal dari utang. Berdasarkan rasio aktivitas PT Bank Cental Asia selama 2020 hingga 2024 atas dapat dilihat fixed asset turnover rata-rata 2,64 kali kategori belum efisien, aspek receivable turnover rata-rata 7,8 kali kategori belum efisien, aspek asset turnover rata-rata 0,06 kali kategori belum efisien, ini menunjukan bahwa selama lima tahun perusahaan belum efektif dalam mengelola semua asetnya dapat menghasilkan pendapatan.

Analisis Laporan Keuangan PT Bank Central Asia (Persero) TBK Periode Tahun 2020 – 2024 Sikedang, Safii; Malahayati, Rina; Zulkarnaen, Dicky
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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

Penelitian ini dilakukan dengan maksud tujuan untuk menganalisisa laporan keuangan PT.Bank Central Asia (Persero) Tbk periode 2020 hingga 2024 dengan menggunakan rasio likuiditas, profitabilitas, solvabilitas dan aktivitas. Pendekatan penelitian yang dilakukan dalam penelitian ini dengan menggunakan pendekatan deskriptif kuantitatif. Data yang diambil merupakan data sekunder yang diperoleh dari laporan keuangan PT.Bank Central Asia (Persero) Tbk periode 2020 hingga 2024. Hasil penelitian menunjukan berdasarkan rasio likuiditas PT Bank Cental Asia selama 2020 hingga 2024, dilihat dari carrent ratio dengan rata-rata 121% kategori sehat, dari aspek cash ratio rata-rata 13% kategori sehat. Berdasarkan rasio Profitabilitas PT Bank Cental Asia selama 2020 hingga 2024 dilihat gross profit margin dengan rata-rata 76% kategori sangat sehat, net profit margin dengan rata-rata 61% kategori sangat sehat, return on asset dengan rata-rata 3% kategori sangat sehat, aspek return on equity dengan rata-rata 18% kategori sangat sehat. Berdasarkan rasio solvabilitas PT Bank Cental Asia selama 2020 hingga 2024 dilihat debt to equity rata-rata 487% kategori tidak sehat, aspek debt to asset rata-rata 82% kategori tidak sehat, dikarenakan sebagian besar dana digunakan untuk membiayai aset perusahaan berasal dari utang. Berdasarkan rasio aktivitas PT Bank Cental Asia selama 2020 hingga 2024 atas dapat dilihat fixed asset turnover rata-rata 2,64 kali kategori belum efisien, aspek receivable turnover rata-rata 7,8 kali kategori belum efisien, aspek asset turnover rata-rata 0,06 kali kategori belum efisien, ini menunjukan bahwa selama lima tahun perusahaan belum efektif dalam mengelola semua asetnya dapat menghasilkan pendapatan.

Pengaruh Struktur Modal, Ukuran Perusahaan, Profitabilitas Terhadap Nilai Perusahaan Non Manufaktur Tahun 2020-2024: Penelitian Mila Hayati; Rina Malahayati; Dicky Zulkarnaen
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2654

Company Value is one of the most important factors for investors and creditors in deciding whether to invest, and creditors will use Company Value as a factor in deciding whether to provide loans. The purpose of this study is to determine and analyze the Effect of Capital Structure, Company Size, Profitability on the Value of Non-Manufacturing Companies in 2020-2024. The type of data used in this study is quantitative data with secondary data sources, namely from company financial reports. The collected data were tested using SPSS software consisting of descriptive statistical tests, classical assumption tests, multiple linear regression, and simultaneous and partial hypothesis tests and coefficients of determination. The results of the study indicate that capital structure has a partial positive and significant effect on company value. This shows that capital structure has a theoretical and real effect in increasing company value in non-manufacturing companies in the plantation sector for the period 2020-2024. Company size has a partial positive and significant effect on company value. This shows that company size has a theoretical and real effect in increasing company value. Profitability partially has a negative and insignificant effect on company value in non-manufacturing companies in the plantation sector for the period 2020-2024. This shows that profitability does not have a significant effect in increasing the company value of non-manufacturing companies in the plantation sector for the period 2020-2024. Capital structure, company size and profitability simultaneously have a positive and significant effect on company value in non-manufacturing companies in the plantation sector for the period 2020-2024. In the coefficient of determination, the Adjusted R2 value obtained is 0.15, meaning that variations in the variables Capital structure, company size and profitability can explain their influence on company value by 15% while the remaining 75% is a variation in other variables not explained in this study, for example cash flow, etc.

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