Article Per Year (5 Year)
p-Index From 2021 - 2026
1.383
P-Index
This Author published in this journals
All Journal JURNAL ECONOMIA Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Research in Business, Economics, and Education Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Wahana Pendidikan Abdi Implementasi Pancasila: Jurnal Pengabdian kepada Masyarakat Jurnal Multidisiplin Sahombu JACTA: Journal of Accounting and Tax
Permata, Irma Sari
Unknown Affiliation
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
THE IDENTIFICATION OF MICRO FACTORS ON VALUE OF MANUFACTURING COMPANY Permata, Irma Sari
Journal of Research in Business, Economics, and Education Vol 1 No 1 (2019): August Edition
Publisher : STIE Kusuma Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.801 KB)

Abstract

The purpose of the company's microanalysis is to know the internal condition of the company as a whole so that it can assess the development of the good condition of a bad company. The things analyzed in microanalysis include several micro factors, such as firm size, profitability level, liquidity, capital structure, efficiency and effectiveness of management performance and so on. These conditions can be seen in the company's financial data and financial data of the company is reflected in the financial statements. The results of this study prove that Liquidity (X1), Solvency (X2), Profitability (X3), Dividend (X4) and Size Company (X5) variables partially or simultaneously have a significant effect on the dependent variable of Company Value (Y).
ANALISIS MAKRO EKONOMI DAN PASAR KEUANGAN GLOBAL TERHADAP INDEKS HARGA SAHAM GABUNGAN Mulyadi, Mulyadi; Permata, Irma Sari
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 5 No 3 (2020)
Publisher : Economic Faculty, Attahiriyah Islamic University

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

Abstract

Purpose- This study aimed to analyze the correlation between Macroeconomics Variable and Global Financial Markets on Composite Stock Price Index in Indonesia Stock Exchange in 2012 – 2019 partially and simultaneously. Design/methodology/approach- This study used secondary data with multiple linear regression analysis methods. Macroeconomics Variable is proxied by Inflation, SBI Rate, and Exchange Rate IDR/USD to be juxtaposed with Global Financial Markets Variable proxied by Malaysia, Singapura, Filipina, and Australia index. Findings- The results showed that Inflation and SBI Rate partially negative effect on CSPI. Straits Times Index, Philippine Stock Exchange Index, and Australian Securities Exchange 200partially positive effect on CSPI. Meanwhile, Exchange Rate IDR/USD and Kuala Lumpur Stock Exchange partially have no effect on CSPI. Simultaneously, all the variables have a significant effect by influencing by 92.9% while 7.1% is explained by other variables not examined in this study. Implications- For investors who want to invest in the Indonesian capital market need to pay attention to Macroeconomics in Indonesia and related foreign exchanges. Based on the results of research that has been carried out, it is proven that these variables have various effects, either significant or insignificant, on the Composite Stock Price Index. Keywords: Composite Stock Price Index, Global Financial Stock Index, Macroeconomics Variable
Pengaruh Rasio Likuiditas, Profitabilitas, Dan Aktivitas Terhadap Nilai Perusahaan Pada Industri Dasar & Kimia Subsektor Plastik & Kemasan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2018-2022 Kurniawan, Airlangga Hafizh; Permata, Irma Sari; Heriansyah, Kurnia
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4844

Abstract

The high business competition that occurs in the basic and chemical industries of the plastics and packaging sub-sector also encourages companies to develop their businesses in order to obtain greater profits, one of which is by attracting investor interest through financial performance, which can be seen through liquidity and profitability ratios and activity ratios. The purpose of this study was to determine and analyze the effect of liquidity, profitability, and activity on company value. This research uses a descriptive method with a quantitative approach. Data is collected through literature studies and secondary data from the Indonesia Stock Exchange website. Data analysis techniques include descriptive statistics and multiple linear regression analyses. The results showed that liquidity has an influence and significance on the value of the company. Furthermore, profitability has an influence on the value of the company. While the activity ratio has no influence on the value of the company.
Determinants of Earnings Quality: A Discretionary Accruals Approach in Basic Industry and Chemical Companies Listed in the LQ 45 Group for the 2019-2023 Period Heriansyah, Kurnia; Permata, Irma Sari; Mulyadi, Mulyadi
Jurnal Multidisiplin Sahombu Vol. 5 No. 01 (2025): Jurnal Multidisiplin Sahombu (2025)
Publisher : Sean Institute

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

Abstract

This study investigates the impact of profitability, liquidity, financial structure, and independent commissioners on earnings quality, proxied by discretionary accruals, in basic industry and chemical companies listed in the LQ45 index for 2019–2023. The research employs a quantitative approach, using secondary data from financial reports published on the Indonesia Stock Exchange. The findings reveal that profitability and financial structure have no significant effect on earnings quality, highlighting that high profitability or solid financial structure does not necessarily ensure high-quality earnings. Liquidity exhibits a significant negative impact, suggesting that companies with stable liquidity are more efficient in meeting obligations, enhancing earnings quality. Independent commissioners also show no influence, as their presence often fulfills regulatory requirements without significantly improving monitoring effectiveness. The study emphasizes the integration of agency and signaling theories in understanding earnings quality and encourages future research to explore additional variables beyond the LQ45 group
Analisis Strategi Pemasaran Terhadap Produk Obat Herbal Secara Online Studi Kasus Pengembangan Usaha “Taman Sringanis” Aprilia, Natasya; Adrian, Adrian; Permata, Irma Sari
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 22 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14580546

Abstract

Marketing strategy is one way to win a sustainable competitive advantage for companies that produce goods or services. Marketing strategy planning needs to be carried out by the company to achieve company goals. In the current era of technological advances, marketing can not only be done directly/offline but can also be done indirectly via the internet. We are social data records that around 49.5% of the reasons users actively use the internet in Indonesia are to find out about products and brands. This amount can be an opportunity for business people to market their products online. Taman Sringanis is one of the companies that processes medicinal plants into herbal medicines and herbal medicines in Bogor City. In its marketing activities, the Taman Sringanis company is still experiencing difficulties, because the company only relies on direct sales in offline stores and has not utilized digital as a marketing medium. This research aims to develop appropriate alternative marketing strategies for Herbal Medicine products in Taman Sringanis. The analytical tool used in this research is SWOT analysis, which includes: the IFE Matrix, EFE Matrix, and IE Matrix. The results of the data analysis produced in the IE Matrix can be concluded that Taman Sringanis is in quadrant IV (growth and build), so the alternative that can be chosen is to carry out online promotional activities by utilizing the image and quality of product to increase sales and utilizing the internet by conducting marketing online to reach new market segments.
Exposing Company Value's Hidden Factors: The Effect of Revaluing Fixed Assets and Important Determinants Permata, Irma Sari; Baharuddin, Gunawan
Jurnal Economia Vol. 21 No. 1 (2025): February 2025
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v21i1.65610

Abstract

AbstractThis study examines the impact of the Investment Opportunity Set, Liquidity, Ownership Structure, and Company Size on Company Value in firms conducting Fixed Asset Revaluations on the Indonesian Stock Exchange (2015-2022). Using a quantitative approach with hypothesis testing, the research analyzes 211-panel data samples through multiple linear regression. Findings reveal that Ownership Structure does not significantly affect Company Value, while the Investment Opportunity Set, Liquidity, and Company Size have a partial influence. The study contributes to financial literature by highlighting the role of fixed asset revaluation in modifying company value. Additionally, it provides insights for policymakers in shaping revaluation policies and serves as a key reference for businesses considering asset revaluation. 
Determination of Dividend Policy in Indonesian Banking Heriansyah, Kurnia; Permata, Irma Sari; Widayadi, Wasi
JACTA: Journal of Accounting and Tax Vol. 2 No. 1 (2023): JACTA: Journal of Accounting and Tax, July 2023
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/jacta.v2i1.322

Abstract

The company's dividend policy must be formulated with two primary objectives, namely providing adequate financing and maximizing the wealth of the company's owners. Shareholders see dividends as a signal of future banking success, stable and sustainable dividends are a positive signal, and vice versa. This study aims to determine the effect of profitability, liquidity, capital adequacy, institutional ownership, and asset growth on dividend policy. This type of research uses explanatory research. The research sample consisted of 13 banks listed on the Indonesia Stock Exchange from 2015-2019. The results show that profitability has no effect on bank dividend policy, liquidity has an effect on bank dividend policy, capital adequacy has an effect on bank dividend policy, institutional ownership has no effect on bank dividend policy.
Peer-to-Peer Lending's Influence on Bank Performance: Core Capital Perspectives : Pengaruh Pinjaman Antar Rekan terhadap Kinerja Bank: Perspektif Modal Inti Nisa, Chaerani; Permata, Irma Sari; Mulyadi; Ahyani, Syafira
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 11 No. 1 (2025): April: JBMP Volume 11 No. 1 2025
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v11i1.1963

Abstract

The study intends to evaluate the influence of peer-to-peer lending (P2P lending) on banks performance, focusing on differences in core capital classifications. Using data from the Financial Service Authority and Bank Indonesia websites, the analysis spans the fourth quarter of 2021 to the third quarter of 2023. The results reveal that P2P lending negatively affects bank performance, with more significant adverse impacts observed in banks with lower core capital, categorized under KBMI 1 and 2, compared to KBMI 3 and 4. These findings underscore the need for regulatory policies tailored to address the vulnerabilities of smaller banks, including measures to promote consolidation and capital augmentation. This study offers valuable insights into the interplay between financial technology and banking regulations, providing practical implications for policymakers and stakeholders.
PENGEMBANGAN KARAKTER KEWIRAUSAHAAN PADA GENERASI Z: MEMBANGUN GENERASI INOVATIF DAN MANDIRI Baharuddin, Gunawan; Wulandjani, Harimurti; Permata, Irma Sari; Permana , Erwin; Thalib, Supriyadi; Anwar, Laksamana Agung; Aprillia, Gina Dwi
Abdi Implementasi Pancasila:Jurnal Pengabdian kepada Masyarakat Vol 5 No 1 (2025): Mei
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/5hathz51

Abstract

Perkembangan teknologi digital dalam beberapa dekade terakhir telah memberikan dampak besar terhadap berbagai aspek kehidupan, termasuk pendidikan, ekonomi, dan kewirausahaan. Generasi Z, sebagai generasi yang lahir dan tumbuh dalam era digital, memiliki potensi besar dalam mengembangkan inovasi dan menciptakan peluang bisnis berbasis digital. Namun, tantangan seperti kurangnya pemahaman tentang strategi kewirausahaan, minimnya pengalaman praktis, serta keterbatasan dalam pemanfaatan teknologi untuk tujuan produktif masih menjadi kendala utama. Program Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk membangun dan memperkuat karakter kewirausahaan pada Generasi Z melalui pelatihan berbasis teknologi digital. Hasil dari program ini menunjukkan bahwa pendekatan berbasis pelatihan interaktif dan pemanfaatan teknologi digital dapat meningkatkan minat, kesiapan, dan keterampilan generasi muda dalam berwirausaha. Selain itu, program ini juga berkontribusi dalam menciptakan generasi inovatif yang tidak hanya mandiri secara finansial tetapi juga mampu menciptakan nilai tambah bagi masyarakat.
SOSIALISASI DAN EDUKASI ATAS LITERASI PERPAJAKAN BAGI PEKERJA MIGRAN INDONESIA (PMI) DI TURKEY Heriansyah, Kurnia; Permata, Irma Sari; Baharuddin, Gunawan
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2024): Volume 5 No. 4 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i4.31520

Abstract

Kegiatan Pengabdian kepada Masyarakat yang dilakukan kepada Pekerja Migran di Istanbul Turkey adalah untuk memberikan pengetahuan dan pemahaman pentingnya perpajakan sebagai salah satu sumber pendapatan negara. Penggunaaan literasi dalam perpajakan bermanfaat bagi pekerja migran sebagai wajib pajak dan warga negara Indonesia setelah berada di Indonesia. Berbagai cara dilakukan oleh pemerintah untuk meningkatkan tax ratio, salah satunya dengan literasi yang memudahkan bagi pekerja imigran dalam memahami pelaksanaan perpajakan. Pelaksanaan PKM ini dengan menggunakan simulasi dan contoh atas objek pajak sampai dengan pelaporan SPT yang berbasis digital. Antusias dari peserta sebagai pekerja migran mengindikasikan bahwa kewajiban perpajakan merupakan salah bentuk berbhakti kepada negara. Literasi perpajakan meliputi bagaimana menghitung pajak yang terutang, membayar pajak yang terutang tersebut, bagaimana melaporkan SPT Tahunan, hingga yang paling sederhana bagaimana mendaftarkan diri untuk memperoleh Nomor Pokok Wajib Pajak. Berbagai cara dilakukan oleh fiskus melalui kerja sama dengan berbagai pihak untuk mengedukasi masyarakat tentang literasi perpajakan. Namun hingga kini, tingkat kepatuhan pajak masyarakat masih rendah. Temuan dari kegiatan ini yaitu apakah yang menyebabkan sulitnya masyarakat mempelajari dan menerima literasi perpajakan
Co-Authors Adrian Adrian Ahyani, Syafira Anwar, Laksamana Agung Aprilia, Natasya Aprillia, Gina Dwi Baharuddin, Gunawan Chaerani Nisa, Chaerani Heriansyah, Kurnia Kurniawan, Airlangga Hafizh MULYADI Mulyadi Mulyadi Permana , Erwin Thalib, Supriyadi Widayadi, Wasi Wulandjani, Harimurti