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Rimawan, M.
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ANALISIS PENGARUH NON PERFORMING LOAN (NPL) TERHADAP RETURN ON EQUITY PADA KOPERASI WANITA (KOPWAN) KARTIKA SARI KOTA BIMA wahdatunjannah, wahdatunjannah; Rimawan, M.
Jurnal Ekonomi Balance Vol. 15 No. 2 (2019): (December 2019)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v16i1.3463

Abstract

This purpose of this research to know and analyze the effect of Non Performing Loan (NPL) to Return On Equity (ROE) on Koperasi Wanita (KOPWAN) Kartika Sari in Bima Town. The pupulation used is financial statement data which consists of working paper data, balanced sheets, and calculation of operating result for 23 years and researh samples for 5 years with the sampling used is purposive samping with the criteria (1) financial statement data available for 5 consecutive years according to 2014-2018 (2) the 5 years sample data already represent axisting population data for reseach needs. Data analysis techniques used are simple linear regression, simple correlation coefficient, coefficient of determination and hypothesis testing ( 2 party T test). Based on the resulth of the analysis showed that Non Performing Loan (NPL) affect the Return On Equity of Kartika Sari woman’s coorperatives in Bima town. This shows that Non Performing Loan have little effect on coorperative.
THE INFLUENCE OF RECEIVABLE TURNOVER RATE ON PROFITABILITY IN KARTIKA SARI KOTA BIMA WOMEN'S COOPERATIVE (KOPWAN) ramadhani, rizky; Rimawan, M.
Jurnal Ekonomi Balance Vol. 15 No. 2 (2019): (December 2019)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v16i1.3464

Abstract

This study aims to analyze the influence of accounts receivable turnover rates on profitability in the Kartika Sari Women's Cooperative (BOP). The population used is the financial statement data consisting of balance sheet data, and the calculation of business results (PHU) for 23 years and research samples for 5 years with the sampling used is purposive sampling with the criteria (1) financial statement data available for 5 consecutive years participated in 2014-2018 (2) 5-year sample data already represented existing population data for research needs. Data analysis techniques used are simple linear regression, simple correlation coefficient, coefficient of determination and hypothesis testing (t-2 party test). Based on the results of the analysis shows that the level of accounts receivable turnover does not significantly influence profitability in the Women's Cooperative (KOPWAN) Kartika Sari Kota Bima.
PENGARUH RETURN ON ASSET (ROA) DAN RETURN ON EQUITY (ROE) TERHADAP PERTUMBUHAN LABA PADA PT. JASA MARGA, TBK Khairunnisa; Wulandari; Rimawan, M.
Jurnal Publikasi Manajemen Informatika Vol. 4 No. 3 (2025): JURNAL PUBLIKASI MANAJEMEN INFORMATIKA
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupumi.v4i3.4101

Abstract

Profit growth will certainly simulate the investment provisions of investors or potential investors who have provided capital to the company, as well as creditors who help the company to get loans. This study aims to determine the effect of Return On Asset (ROA) and Return On Equity (ROE) on profit growth at PT. Jasa Marga, Tbk. This research is an associative quantitative study. The instrument used in this study is a list of tables in the form of financial reports consisting of net profit data, asset data and equity data. The population in this study is the financial statements of PT. Jasa Marga, Tbk for 16 years. The sample in this study is the financial statements of PT. Jasa Marga, Tbk from 2014 to 2023. The sampling technique used in this study is purposive sampling. Data collection techniques in this study are documentation and literature studies. The analysis technique uses the classical assumption test, multiple linear regression, multiple correlation coefficient, determination test, t test and f test. The results of the study indicate that Return On Asset (ROA) has a significant partial effect on Profit Growth at PT. Jasa Marga, Tbk while Return On Asset (ROA) has no effect and Return On Asset (ROA) and Return On Equity (ROE) have a significant effect simultaneously on Profit Growth at PT. Jasa Marga, Tbk.
ANALISIS RETURN ON EQUITY, RETURN ON ASSET DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN PADA PT. NIPPON INDOSARI CORPINDO, TBK Mulyanti, Sri; Rimawan, M.
Jurnal Publikasi Manajemen Informatika Vol. 1 No. 3 (2022): SEPTEMBER : JURNAL PUBLIKASI MANAJEMEN INFORMATIKA
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupumi.v1i3.467

Abstract

Firm value shows investors' views on the company's performance in managing its resources, the ratio of return on equity, return on assets and debt to equity ratio can be a reflection of firm value. This study aims to determine and analyze the influence of return on equity, return on assets, and debt. to equity ratio to firm value at PT. Nippon Indosari Corporindo, Tbk. This type of research is associative with quantitative data types from primary data sources. The research instrument used is a list of tables containing data on total equity, total assets, net income, total debt, stock prices and data on the number of shares outstanding at PT. Nippon Indosari Corporindo, Tbk. The population used in this study is financial statement data and profit and loss for 26 years from 1995-2021 and the research sample for 10 years from 2011-2020. The sampling technique used is purposive sampling with updated data criteria and the availability of data regarding the research variables to be used. Data collection techniques using documentation and literature study. The data analysis technique used classical assumption test, multiple linear regression analysis, multiple correlation coefficient, determination test, t test and f test. The results showed that return on equity, return on assets and debt to equity ratio together had a significant effect on firm value at PT. Nippon Indosari Corporindo, Tbk. . Keywords: Return On Equity, Return On Assets, Debt To Equity Ratio, Firm Value Abstrak Nilai perusahaan menunjukkan pandangan para investor akan prestasi perusahaan mengelola sumber dayanya, rasio return on equity, return on asset dan debt to equity ratio dapat menjadi ceriminan nilai perusahaan, Penelitian ini bertujuan untuk mengetahui dan menganalisis pengarih return on equity, return on asset, dan debt to equity ratio terhadap nilai perusahaan pada PT. Nippon Indosari Corporindo, Tbk. Jenis penelitian ini assositif dengan jenis data kuantitatif dari sumber data primer. Instrument penelitian yang digunakan yaitu daftar tabel yang berisi data total ekuitas, total asset, laba bersih, total hutang, harga saham dan data jumlah saham yang beredar pada PT. Nippon Indosari Corporindo, Tbk. Populasi yang digunakan dalam penelitian ini yaitu data laporan keuangan dan laba rugi selama 26 tahun dari 1995-2021 dan sample penelitian selama 10 tahun dari tahun 2011-2020. Tekhnik sampling yang digunakan yaitu purposive sampling dengan kriteria data terupdate dan ketersediaan data mengenai variable penelitian yang akan digunakan. Teknik pengumpulan data menggunakan dokumentasi dan studi pustaka. Teknik analisa data menggunakan uji asumsi klasik, analisis regresi linear berganda, koefisien korelasi berganda, uji determinasi, ujit dan uji f. Hasil penelitian menunjukan bahwa return on equity, return on asset dan debt to equity ratio secara bersama-sama berpengaruh signifikan terhadap nilai perusahaan pada PT. Nippon Indosari Corporindo, Tbk. Kata Kunci: Return On Equity, Return On Asset, Debt To Equity Ratio, Nilai Perusahaan
Analisis Pengaruh Non Perfoming Financing (NPF) dan Financing To Deposit Ratio (Fdr) Terhadap Net Profit Margin (Npm) Pada Perbankan Syariah yang Terdaftar di BEI (PT Bank Muamalat Indonesia Tbk) Mardiana, Lilis; Rahmatiah, Nafisah Nurul; Rimawan, M.
Empiricism Journal Vol. 7 No. 3: September 2026
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/ej.v7i3.6603

Abstract

Penelitian ini menganalisis pengaruh Non Performing Financing (NPF) dan Financing to Deposit Ratio (FDR) terhadap Net Profit Margin (NPM) pada perbankan syariah di BEI dengan studi kasus PT Bank Muamalat Indonesia Tbk periode 2016-2025. Urgensi penelitian ini penting menjaga stabilitas margin laba bersih bank syariah yang terdaftar di bursa, karena fluktuasi rasio keuangan langsung direspons pasar. Penelitian menggunakan pendekatan kuantitatif asosiatif kausal dengan data sekunder laporan keuangan tahunan yang diperoleh melalui dokumentasi dan studi pustaka. Teknik analisis meliputi uji asumsi klasik, regresi linier berganda, koefisien korelasi, determinasi, serta uji hipotesis (t dan F) dengan SPSS 26. Hasil penelitian menunjukkan secara parsial NPF tidak berpengaruh signifikan terhadap NPM dengan t hitung (-0,384) < t tabel (2,306) dan signifikansi 0,712 > 0,05. FDR berpengaruh positif signifikan terhadap NPM dengan t hitung (2,890) > t tabel (2,306) dan signifikansi 0,000 < 0,05. Secara simultan, NPF dan FDR berpengaruh signifikan terhadap NPM dengan F hitung (6,522) > F tabel (4,066) dan signifikansi 0,001 < 0,05. Koefisien determinasi (R²) 0,130 menunjukkan 13% variasi NPM dijelaskan oleh NPF dan FDR, sisanya 87% oleh faktor lain. Kesimpulannya, FDR lebih dominan mempengaruhi profitabilitas bank syariah dibandingkan NPF, menunjukkan efektivitas fungsi intermediasi lebih menentukan margin laba bersih daripada risiko pembiayaan bermasalah.   The Effectiveness of the Student Teams Achievement Division (STAD) Learning Model Assisted by Local Wisdom-Based Pop-Up Books on the Understanding of 2D Shape Concepts among Fifth-Grade Elementary School Students Abstract This study analyzes the impact of Non-Performing Financing (NPF) and the Financing-to-Deposit Ratio (FDR) on the Net Profit Margin (NPM) of Sharia banks listed on the Indonesia Stock Exchange (IDX), specifically focusing on PT Bank Muamalat Indonesia Tbk during the 2016–2025 period. Maintaining the stability of the net profit margin for publicly listed Sharia banks is crucial, as the market reacts immediately to fluctuations in financial ratios. The study employs a quantitative, associative-causal approach using secondary data from annual financial reports obtained through documentation and literature review. Analysis techniques include classical assumption tests, multiple linear regression, correlation and determination coefficients, and hypothesis testing (t-test and F-test) using SPSS 26. The results indicate that, individually, NPF does not significantly affect NPM (t-statistic -0.384 < t-table 2.306; significance 0.712 > 0.05). Conversely, FDR has a significant positive effect on NPM (t-statistic 2.890 > t-table 2.306; significance 0.000 < 0.05). Simultaneously, NPF and FDR significantly influence NPM (F-statistic 6.522 > F-table 4.066; significance 0.001 < 0.05). The coefficient of determination (R²) of 0.130 indicates that 13% of the variation in NPM is explained by NPF and FDR, while the remaining 87% is attributed to other factors. In conclusion, FDR exerts a more dominant influence on Sharia bank profitability than NPF, demonstrating that the effectiveness of the intermediation function is a more significant determinant of net profit margin than the risk of non-performing financing.
Analisis Pengaruh Likuiditas Struktur Modal dan Aktivitas Terhadap Profitabilitas pada PT Perusahaan Listrik Negara Pesero Tbk Nuraini, Ratih Intan; Rimawan, M.; Amar, Khairul
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.6123

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), dan Total Asset Turnover (TATO) secara parsial maupun simultan terhadap Return on Assets (ROA) pada PT Perusahaan Listrik Negara (Persero) Tbk periode 2015–2024. Jenis penelitian ini adalah kuantitatif dengan pendekatan asosiatif. Data yang digunakan adalah data sekunder berupa laporan keuangan tahunan perusahaan yang diperoleh dari situs resmi Bursa Efek Indonesia (BEI) dan PT PLN (Persero) Tbk. Teknik analisis data meliputi uji asumsi klasik (normalitas, multikolinearitas, heteroskedastisitas, autokorelasi), analisis regresi linear berganda, koefisien determinasi, uji t, dan uji F menggunakan IBM SPSS 25. Hasil penelitian menunjukkan bahwa secara parsial, Current Ratio (CR) tidak berpengaruh signifikan terhadap ROA (sig. 0,723 > 0,05), Debt to Equity Ratio (DER) tidak berpengaruh signifikan terhadap ROA (sig. 0,132 > 0,05), dan Total Asset Turnover (TATO) tidak berpengaruh signifikan terhadap ROA (sig. 0,116 > 0,05). Secara simultan, CR, DER, dan TATO juga tidak berpengaruh signifikan terhadap ROA (nilai F hitung 1,691 < F tabel 4,757 dengan sig. 0,267 > 0,05). Nilai R Square sebesar 0,458 menunjukkan bahwa ketiga variabel independen hanya mampu menjelaskan 45,8% variasi ROA, sisanya 54,2% dijelaskan oleh variabel lain di luar penelitian. Kesimpulannya, likuiditas, struktur modal, dan aktivitas perusahaan belum cukup menjadi prediktor utama profitabilitas pada PT PLN (Persero) Tbk, yang lebih dipengaruhi oleh faktor internal seperti efisiensi operasional dan kebijakan manajemen serta faktor eksternal seperti regulasi pemerintah dan kondisi ekonomi.
Analisis Pengaruh Rasio Profitabilitas Terhadap Nilai Perusahaan PT Indo Tambangraya Megah Tbk Hairunnas, Hairunnas; Rimawan, M.; Huda, Nurul
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.6304

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh rasio profitabilitas yang diproksikan dengan Net Profit Margin (NPM), Gross Profit Margin (GPM), dan Return on Equity (ROE) terhadap nilai perusahaan yang diproksikan dengan Price to Book Value (PBV) pada PT Indo Tambangraya Megah Tbk. Penelitian menggunakan metode kuantitatif dengan pendekatan asosiatif. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan PT Indo Tambangraya Megah Tbk periode 2012–2025 yang dianalisis menggunakan regresi linear berganda dengan bantuan SPSS versi 22. Hasil penelitian menunjukkan bahwa secara parsial NPM tidak berpengaruh signifikan terhadap PBV dengan nilai signifikansi 0,112, dan GPM juga tidak berpengaruh signifikan terhadap PBV dengan nilai signifikansi 0,693. Sementara itu, ROE berpengaruh positif dan signifikan terhadap PBV dengan nilai signifikansi 0,031. Secara simultan, NPM, GPM, dan ROE tidak berpengaruh signifikan terhadap PBV dengan nilai signifikansi 0,088. Nilai koefisien determinasi (R²) sebesar 0,465 menunjukkan bahwa 46,5% variasi nilai perusahaan dapat dijelaskan oleh ketiga variabel profitabilitas tersebut, sedangkan sisanya dipengaruhi oleh faktor lain di luar model penelitian. Temuan ini menunjukkan bahwa ROE merupakan indikator profitabilitas yang paling berperan dalam meningkatkan nilai perusahaan PT Indo Tambangraya Megah Tbk.
Pengaruh Likuiditas dan Solvabilitas Terhadap Pertumbuhan Laba Bersih pada PT. Astra Graphia Tbk Asri, Muhamad; Huda, Nurul; Rimawan, M.
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.6316

Abstract

This study aims to determine the effect of liquidity as measured by the Current Ratio (CR) and solvency as measured by the Debt to Equity Ratio (DER) on net profit growth at PT Astra Graphia Tbk during the period 2015–2024. This research employed a quantitative approach with an associative research design. The data used were secondary data obtained from the annual financial statements of PT Astra Graphia Tbk for the period 2015–2024. Data analysis techniques included classical assumption tests, multiple linear regression analysis, correlation coefficient, coefficient of determination, t-test, and F-test using SPSS version 22. The results showed that the Current Ratio (CR) partially had no significant effect on net profit growth, with a significance value of 0.648 > 0.05. The Debt to Equity Ratio (DER) also had no significant partial effect on net profit growth, with a significance value of 0.397 > 0.05. Simultaneously, the Current Ratio (CR) and Debt to Equity Ratio (DER) had no significant effect on net profit growth, with a significance value of 0.646 > 0.05. The coefficient of determination (R²) was 0.117, indicating that liquidity and solvency variables explained only 11.7% of net profit growth, while the remaining 88.3% was influenced by other factors outside the scope of this study.
Pengaruh Total Asset Turnover (TATO) dan Leverage Terhadap Nilai Perusahaan pada PT Waskita Karya (Persero) Tbk Putriani, Putriani; Pratiwi, Aliah; Rimawan, M.
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.6349

Abstract

This study aims to analyze the effect of Total Asset Turnover (TATO) and Leverage, proxied by Debt to Equity Ratio (DER), on firm value at PT Waskita Karya (Persero) Tbk during the 2015–2024 period. Firm value was measured using Tobin’s Q ratio. This research employed a quantitative approach with an associative method. The data used were secondary data obtained from the company's annual financial statements. Data analysis techniques included classical assumption tests, multiple linear regression analysis, correlation coefficient, coefficient of determination, t-test, and F-test using SPSS software. The results indicate that partially, Total Asset Turnover (TATO) has no significant effect on firm value with a significance value of 0.639 > 0.05. Debt to Equity Ratio (DER) also has no significant effect on firm value with a significance value of 0.514 > 0.05. Simultaneously, TATO and DER do not significantly affect firm value with a significance value of 0.780 > 0.05. These findings suggest that asset utilization efficiency and capital structure have not been the primary factors influencing the firm value of PT Waskita Karya (Persero) Tbk during the study period.
Analisis Pengaruh Return on Assets dan Debt to Equity Ratio Terhadap Pertumbuhan Laba pada PT Indika Energy Tbk Wahyuningsih, Sri; Rimawan, M.; Rahmatia
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.6377

Abstract

This study aims to analyze the effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on profit growth at PT Indika Energy Tbk during the 2015–2024 period. The study employed an associative quantitative approach using secondary data obtained from the company's annual financial statements. The sample consisted of ten years of financial reports selected through purposive sampling. Data analysis was conducted using multiple linear regression, preceded by classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results indicate that Return on Assets (ROA) does not have a significant partial effect on profit growth, as evidenced by a significance value of 0.325 (>0.05). Likewise, Debt to Equity Ratio (DER) does not significantly affect profit growth, with a significance value of 0.173 (>0.05). Simultaneously, ROA and DER also do not have a significant effect on profit growth, as indicated by an F significance value of 0.311 (>0.05). The coefficient of determination (R²) of 0.283 shows that 28.3% of the variation in profit growth can be explained by ROA and DER, while the remaining 71.7% is influenced by other factors outside the model. These findings suggest that profit growth at PT Indika Energy Tbk is affected by factors beyond profitability and leverage ratios.
Co-Authors Abdulsakur Albar, Muh. Alwi Alwi Alwi Amar, Khairul ANDI WIJAYA Aryani, Fenny Asri, Muhamad Devi, Novitasari Dindawati Dindawati, Dindawati Hairunnas, Hairunnas Hidayanti, Mawar Indah Putri Sari, Indah Putri Islam, Mia Nur Ismunandar Khairunnisa Khalidah, Titin MARDIANA, LILIS Meilan, Selfina Mukhlis Mukhlis Nabilah, Nur Fauziah Nuraini, Ratih Intan Nuramalia Nurayu Nurul Huda Nurulrahmatia, Nafisa Prasetya, Aldy Bima Pratiwi, Aliah Puji Muniarty Putri, Fhebi Zarima Putriani, Putriani Rahmatia Rahmatiah, Nafisah Nurul RAHMAYANTI, ERY Ramadan, M. Risky Ramadhani, Rizky Redita, Puput Sarfiah, Sarfiah Selvilam, Nabila Sri Mulyanti Sri Wahyuningsih Susilawati, Yuyun wahdatunjannah, wahdatunjannah WULANDARI Yazidat, Izatul