Article Per Year (5 Year)
p-Index From 2021 - 2026
9.431
P-Index
This Author published in this journals
All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN AKUNTABILITAS Jurnal Akuntansi dan Pajak Economac: Jurnal Ilmiah Ilmu Ekonomi Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Ilmiah Pendidikan Scholastic Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Manajemen dan Bisnis JURNAL PUNDI Jurnal Ekonomi dan Bisnis Dharma Andalas AKURASI: Jurnal Riset Akuntansi dan Keuangan El-Barka: Journal of Islamic Economics and Business Jurnal Manajemen Universitas Bung Hatta Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Jurnal Inovasi Penelitian JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Kajian Akuntansi dan Auditing Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Pengabdian Masyarakat (ABDIRA) Shafin: Sharia Finance and Accounting Journal JCA (Jurnal Cendekia Akuntansi) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Journal of Innovation Research and Knowledge Jurnal Pengabdian Mandiri Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Jurnal Mahasiswa Manajemen dan Akuntansi Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Manajemen Dan Akuntansi Medan International Research of Multidisciplinary Analysis Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Student Research Journal Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Pengabdian Sosial Jurnal Media Akademik (JMA) Cahaya Pengabdian Akurasi
Rivandi, Muhammad
Sekolah Tinggi Ilmu Ekonomi KBP
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

Published : 85 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 85 Documents
Search

 5   6   7   8   9 
Pengaruh Kas, Piutang dan Persediaan terhadap Likuiditas Rivandi, Muhammad; Zunaifah, Lil Fatma
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 1 No. 2 (2021): Article Research Volume 1 Nomor 2, Juli 2021
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v1i2.984

Abstract

 The company when carrying out its business activities depends on the company’s capital or funds, if there is no capital or funds, the industry must try to find investors or third-party funds(DPK). The investor is any person or other entities that pledges funds with the intention of obtaining financial recovery, third party funds (DPK) are modes that come from the public or customer consisting of demand deposits, savings, and time deposits. Companies are expected to be careful when considering the company’s profits and losses because it can be a failure of the company to pay off debt and will be threatened with liquidity. Liquidity shows the company’s performance to pay off short-term financial responsibilities on time. The company’s liquidity is determined by the high current assets, namely assets that can be converted into cash which includes cash, marketable securities, receivables and inventories. This study aims to examine the effect of cash turnover, accounts receivable turnover, and inventory turnover. The sample of this research is 10 textile and garment companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2019 which were selected using the purposive sampling method. The data analysis method used in this study is a panel data regression model. Based on the results of hypothesis testing, that cash turnover has no effect on liquidity, accounts receivable turnover has no effect on liquidity, and inventory turnover has a significant negative effect on liquidity.
Kinerja Keuangan Dilihat Dari Prespektif Corporate Governance dan Ukuran Pada Perusahaan Perbankan Septika, Anisya Sri; Rivandi, Muhammad
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 3 No. 2 (2023): Article Research Volume 3 Issue 2, July 2023
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i2.3246

Abstract

Financial performance is a financial report that shows the condition of the company which will be used as consideration for the company to take further action and for the public to assess the smooth running of the company. The aim of this research is to determine the influence of the Board of Directors, Audit Committee and Banking Company Size on the Financial Performance listed on the BEI. The analytical method used by researchers is the logistic analysis method with a purposive sampling technique and the data used is annual report data and financial reports of manufacturing companies in the basic materials, industrials, non-consumer subsectors listed on the Indonesian Stock Exchange (BEI) for the 2019 -2021 period. Based on the hypothesis test, the research results show that the Board of Directors and Company Size have no effect on Banking Financial Performance, while the Audit Committee has a positive and significant effect on Banking Financial Performance. Keywords: Board of Directors, Audit Committee, Company Size and Financial Performance
Pengungkapan Intellectual Capital Dan Corporate Governance Terhadap Biaya Ekuitas Dengan Pendekatan Model Ohlson Rivandi, Muhammad; Meirina, Elsa; Zulvia, Dewi; Susanti, Febsri
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4890

Abstract

Cost of equity is a cost concept used in determining the amount of costs that will be incurred by the company to fund providers or investors to then determine the average cost of capital of all funds that have been used. The cost of equity measurement used in this study is the Ohlson model. This study aims to analyze the effect of intellectual capital disclosure, independent commissioners, and leverage on the cost of equity. The sample of companies used by LQ45 companies listed on the Indonesia Stock Exchange in 2020-2023 was selected using purposive sampling techniques. The analysis method uses panel data regression. The results of this study show that 1) intellectual capital disclosure has no effect on the cost of equity, 2) independent commissioners have a negative and significant effect on the cost of equity and 3) leverage has no effect on the cost of equity. The implications of the research are expected to be used as a basis in future research and provide an overview of intellectual capital disclosure and corporate governance on the cost of equity through the Ohlson model approach
Kinerja Keuangan Ditinjau Dari Struktur Modal Dan Ukuran Perusahaan Di Perusahaan LQ45 Rivandi, Muhammad; Marselia, Mia
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1286

Abstract

The company's financial performance is a picture of the economic results that can be achieved by the company at a certain time through the company's activities. This study aims to determine the effect of Capital Structure using the Debt to Asset Ratio (DAR) calculation, and Firm Size using the Ln Total Assets calculation on the company's Financial Performance as measured by Return on Assets (ROA). The population in this study were LQ45 companies listed on the Indonesia Stock Exchange (IDX) for 2018-2021 which were selected using the purposive sampling method and 21 LQ45 companies were obtained in 4 years so that 84 samples were observed. The data analysis method used in this study is the panel data regression model. Based on the results of hypothesis testing, that capital structure and Firm Size have a negative effect on financial performance.
DETERMINASI PROFITABILITAS PERUSAHAAN RETAIL: PERAN MANAJEMEN MODAL KERJA, LIKUIDITAS, DAN LEVERAGE Rivandi, Muhammad; Pernandes, Dodi; Martha, Lidya; Hidayat, Teguh
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.7780

Abstract

Profitability is a key indicator of financial performance that reflects a company’s ability to generate profits through the efficient utilization of its assets. This study aims to analyze the effect of working capital management, liquidity, and Leverage on the profitability of retail companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This research employs a quantitative approach with a causal associative method. The research sample consists of 16 retail companies, selected using a purposive sampling technique. The data used in this study are secondary data obtained from the companies’ annual financial statements. Data analysis was conducted using panel data regression after fulfilling the required classical assumption tests and selecting the appropriate regression model. The results indicate that working capital management has a positive effect on profitability, while liquidity has a negative effect on profitability. Meanwhile, Leverage does not have a significant effect on the profitability of retail companies. Simultaneously, working capital management, liquidity, and Leverage significantly affect profitability. The implications of this study suggest that retail companies should improve the efficiency of working capital management and maintain optimal liquidity levels to enhance financial performance, while managing debt usage prudently to avoid excessive financial risk.
Co-Authors Akhfina Efendi Ananda, Febryandhie Andi Harita Putra Andra, Yefrinal Anisya Sri Septika Annisa Annisa Ariska, Sherly Atika Ivonella S Berta Agus Petra Budiman K Dedi Ardianto Dewi Zulfia Dewi, Aminar Sutra Dewi, Mike Kusuma Dina Cantika Eko Rinando Elsa, Melsi Pratama Elvonika Retno Kemala Feby Oktaviani Findi Oktaviana Fitra Oliyan Gina Septiana Hery Widijanto Hidayat, Teguh Ikbal Jauhari Jelita Anggraini Jelita Anggraini Jeri Kurnia Lasmidar Lasmidar Lil Fatma Zunaifah Magdalena, Maria Marlina Marlina Marlina Marlina Marselia, Mia Martha, Lidya Meirina, Elsa Mia Marselia Muhammad Hanif Pramudia Novriani Novriani Nur Hikmah Lestari Nur Melia Putri Nurasana Nurasana Nurfajriyati, Nurfajriyati Pernandes, Dodi Pratiwi, Tiara Ivandri Putra, Andi Harita Putra, Gerry Hamdani Putri Indriati Ranji Mai Putra Rasul Hamidi Reza Nofita Ridho Juanda Putra Rini Susanti Sari, Laynita Septiano, Renil Septika, Anisya Sri Silvia Armayeni Sophan Sophian Sri Madona Saleh Susanti, Febsri Tania Gusmariza Tiara Ivandri Pratiwi Umar, Desyani Vega Putri Rahmadani Vini Alvianita Wandi, Dedi Wina Permata Ramadhani Wulandari Gustiyani Yetta Esra Prysa Lumban Tobing Yeyen Anggraini Zulfia, Dewi Zulvia, Dewi Zunaifah, Lil Fatma