Roza, Sefli Diana
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PENGARUH CASH FLOW DAN DEBT RATIO TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Muhammad, Rizki; Roza, Sefli Diana
jurnal ekonomi Vol 22, No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi H. Agus Salim Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.432 KB)

Abstract

This research was conducted to examine the effect of cash flow and debt ratio on the capital structure of the textile and garment industry sub-sector manufacturing companies. The data used in this study were obtained from annual reports. Manufacturing companies, textile and garment industry sub-sectors which are the objects of research through the website while other secondary data is obtained from the site of the Bank Indonesia report and the Central Statistics Agency's publication report. The sampling technique used was purposive sampling. The sample in this study were 9 textile and garment companies. The data analysis technique used in this study is multiple linear analysis, classical assumptions and hypothesis testing. Based on the analysis, the results are obtained the cash flow affects the capital structure, and the debt ratio does not affect the capital structure. Judging from the value of R (Square) 0.697 which means that the cash flow and debt ratio have an effect of 69.7% on the capital structure, and 30.3% is influenced by other variable factors not examined in this study. From the F test analysis,  the cash flow and debt ratio jointly influence the capital structure of the textile and garment industry sub-sector service companies.Penelitian ini dilakukan untuk menguji pengaruh cash flow dan debt ratio terhadap struktur modal pada perusahaan manufaktur sub sektor industri tekstil dan garmen Data yang digunakan dalam penelitian ini diperoleh dari laporan tahunan. Perusahaan manufaktur  sub sektor industry tekstil dan garmen yang menjadi objek penelitian melalui website sedangkan data sekunder lainnya diperoleh dari situs laporan Bank Indonesia dan laporan publikasi Badan Pusat Statistik. Teknik sampling yang digunakan adalah purposive sampling. Sampel dalam penelitian ini sebanyak 9 perusahaan manufaktur sub sektor industry tekstil dan garmen. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis linear berganda, asumsi klasik dan uji hipotesis. Berdasarkan dari analisis yang telah dilakukan diperoleh hasil variabel cash flow berpengaruh terhadap struktur modal,dan debt ratio tidak berpengaruh terhadap struktur modal. Dilihat dari nilai R (Square) 0.697 yang artinya cash flow dan debt ratio berpengaruh sebesar 69.7% terhadap struktur modal, perusahaan manufaktur sub sektor industry tekstil dan garmen 30.3% dipengaruhi oleh faktor variabel lain yang tidak diteliti dalam penelitian ini. Dari analisis uji F diketahui variabel cash flow dan debt ratio secara bersama-sama berpengaruh terhadap struktur modal perusahaan jasa sub sektor industry tekstil dan garmen.
PERAN RETRIBUSI PARKIR DALAM PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) KOTA SOLOK: ANALISIS PERTUMBUHAN DAN EFEKTIVITAS Roza, Sefli Diana; Sriyanti, Esi; Syalshabilla, Syalshabilla
Jurnal Pendidikan Ekonomi (JURKAMI) Vol 11, No 1 (2026): JURKAMI
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpe.v11i1.6181

Abstract

This study aims to analyze the growth and  effectiveness of parking retribution revenue toward Local Own Source Revenue of Solok City. The research was conducted at the Transportation Agency of Solok City, with the population consisting of financial reports on parking retribution revenue. The research sample includes data on targeted and realized parking retribution revenue as well as the realized Local Own Source Revenue of Solok City. Data were collected through interviews and documentation, using both primary and secondary data. The data analysis techniques employed include growth analysis, effectiveness analysis, and contribution analysis. The results show that the growth of parking retribution revenue in Solok City during the period 2021–2024 was unstable, with the highest growth of 157% occurring in the third semester of 2022. In terms of effectiveness, parking retribution revenue has not yet achieved an optimal level, with average effectiveness rates of 33% in 2021, 85% in 2022, 44% in 2023, and 47% in 2024. Indicating that parking retribution revenue still plays a relatively minor role in supporting the Local Own Source Revenue of Solok City. This study focuses on one type of Local Retributions, namely roadside parking fees, with an observation period of 2021–2024. Furthermore, the analysis is limited to measuring the growth and effectiveness of parking retribution revenue, and therefore does not comprehensively cover other factors that could potentially influence Local retribution revenue.