Article Per Year (5 Year)
p-Index From 2021 - 2026
1.066
P-Index
This Author published in this journals
All Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Governors Innovative: Journal Of Social Science Research Journal of Business Management and Economic Development
Priharta, Andry
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
Factors Affecting Profitability (Study On State-Owned Banks In Indonesia) Priharta, Andry; Gani, Nur Asni; Harun, Siti Hafnidar
GOVERNORS Vol. 3 No. 2 (2024): August-November 2024 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i2.4314

Abstract

The research aims to determine the effect of Capital Adequacy Ratio, Non-Performing Loans, Loan to Deposit Ratio and Net Interest Margin on profitability as measured by ROA. The study was conducted at banks owned by the Government of the Republic of Indonesia or known as Bank BUMN (State-Owned Enterprises) which consists of four banks, namely Bank Mandiri (Bank Mandiri), Bank Rakyat Indonesia (BRI), Bank Negara Indonesia (BNI) and Bank Tabungan Negara (BTN). The method of the research was quantitative research, analysis secondary data. It was conducted from the financial reporting Bank BUMN period from 2011 to 2022. By multiple linear regression analysis, it was found that CAR has a significant negative effect, NPL has a significant negative effect, LDR has a significant positive effect, and NIM has a significant positive effect on profitability. Furthermore, the coefficient of determination shows that the model is able to explain 84.90% of the variation in the four dependent variables.
Analysis Of Financial Performance Of Muhammadiyah Aisyiyah Hospital In Jakarta Before And After The Covid-19 Pandemic Pantjatmono, Teguh; Priharta, Andry; Riyanti, Riyanti
GOVERNORS Vol. 3 No. 2 (2024): August-November 2024 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i2.4316

Abstract

This study aims to analyze differences in the financial performance of the Muhammadiyah-Aisyiyah Hospital (RSMA) in Jakarta before and after the COVID-19 pandemic. Data was obtained from financial reports (2017Q1-2022Q4) which were analyzed using the ANOVA difference test. Based on the analysis and discussion, it was found that there was a significant difference in financial performance in the financial ratios of TATO and PBT, while the difference in DAR was not significant before and after the COVID-19 pandemic in the RSIJ Group. Apart from that, it was found that financial performance was better after the COVID-19 pandemic.This research provides practical insights for hospital managers and stakeholders in designing more effective policies for financial management during and after the pandemic. The increase in the Debt to Assets Ratio in several hospitals shows the need for better debt management strategies, while the decrease in the Total Assets Turnover Ratio emphasizes the importance of increasing the efficiency of assets use. The increase in Profit Before Tax in several hospitals indicates opportunities to increase profitability through appropriate management despite existing challenges. To improve the financial performance of Muhammadiyah private hospitals in DKI Jakarta, it is recommended to improve asset management to make it more effective, diversify income sources to reduce financial risks, improve revenue and operational expense management strategies, and invest in advanced health technology.
Analisis Pengaruh Profitabilitas, Likuiditas dan Kebijakan Dividen Terhadap Keputusan Investasi Perusahaan Manufaktur di Indonesia Nuur Aini, Nisriina; Priharta, Andry
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 6 No. 5 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Agustus-September 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v6i5.5399

Abstract

Penelitian ini berjudul “Analisis Pengaruh Profitabilitas, Likuiditas dan Kebijakan Dividen Terhadap Keputusan Investasi Perusahaan Manufaktur di Indonesia,” dan bertujuan untuk menganalisis pengaruh ketiga variabel tersebut terhadap keputusan investasi perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Metode yang digunakan adalah kuantitatif deskriptif dengan pendekatan regresi data panel menggunakan model Common Effect. Sampel dipilih secara purposive sampling dengan total 80 data observasi dari 16 perusahaan. Hasil penelitian menunjukkan bahwa secara simultan, profitabilitas, likuiditas, dan kebijakan dividen berpengaruh signifikan terhadap keputusan investasi. Secara parsial, profitabilitas dan kebijakan dividen memiliki pengaruh negatif signifikan terhadap keputusan investasi, sedangkan likuiditas tidak berpengaruh signifikan. Nilai adjusted R-square sebesar 33,82% menunjukkan bahwa ketiga variabel tersebut mampu menjelaskan variasi keputusan investasi, sementara sisanya dijelaskan oleh faktor lain di luar model. Temuan ini memberikan implikasi penting bagi pengambil keputusan keuangan dan investor dalam mengevaluasi strategi investasi perusahaan manufaktur di Indonesia.
Pengaruh Ketidakpastian Lingkungan, Desentralisasi, Dan Karakteristik Informasi Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial Di Mediasi Oleh Total Quality Management. (Studi Kasus pada PT Kimia Farma, Tbk) Afrizah, Isni; Priharta, Andry; Sulhendri, Sulhendri
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.13162

Abstract

Penelitian ini bertujuan untuk menguji dan manganalisis atas pengaruh Ketidakpastian Lingkungan, Desentralisasi, Informasi Sistem Akuntansi Manajemen terhadap Kinerja Manajerial, dengan Total Quality Management (TQM) sebagai variabel mediasi (studi kasus PT Kimia Farma, Tbk di DKI Jakarta). Metode penelitian ini adalah kuantitatif dengan menggunakan data primer yang diperoleh dari penyebaran kuisioner. Pengambilan sampel penelitian dengan menggunakan Purposive Sampling. Responden dalam penelitian ini berjumlah 100 orang responden. Data diperoleh kemudian diolah dengan menggunakan software SmartPLS versi 4.1.0.4 Hasil penelitian ini menunjukkan bahwa: 1). Ketidakpastian Lingkungan berpengaruh tidak signifikan terhadap Kinerja Manajerial, 2). Desentralisasi berpengaruh tidak signifikan terhadap Kinerja Manajerial, 3). Informasi Sistem Akuntansi Manajemen berpengaruh tidak signifikan terhadap Kinerja Manajerial, 4). Total Quality Management berpengaruh signifikan terhadap Kinerja Manajerial, 5.) Total Quality Management mampu memediasi pengaruh Ketidakpastian Lingkungan terhadap Kinerja Manajerial. 6). Total Quality Management mampu memediasi pengaruh Desentralisasi terhadap Kinerja Manajerial. 7). Total Quality Management mampu memediasi pengaruh Informasi Sistem Akuntansi Manajemen terhadap Kinerja Manajerial.
Pengaruh Financial Knowledge, Financial Attitude, dan Parental Income Terhadap Financial Management Behavior Melalui Locus of Control sebagai Variabel Intervening (Studi pada Mahasiswa Universitas Muhammadiyah PROF. DR. HAMKA) Firdausi, Eka Selsabila; Riyanti, Riyanti; Priharta, Andry
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i12.16995

Abstract

Penelitian bertujuan untuk menguji dan mengetahui pengaruh Pengaruh Financial Knowledge, Financial Attitude, dan Perental Income Terhadap Financial Manajement Behavior Melalui Locus of control Sebagai Variabel Intervening (Studi Pada Mahasiswa Universitas Muhammadiyah Prof. DR. HAMKA). Jenis penelitiaan ini menggunakan penelitian kuantitatif yang bersifat deskriptif. Data yang dikumpulkan penelitian ini menggunakan kuesioner atau memberi beberapa lembar pernyataan untuk mengumpulkan data responden dengan jumlah responden sebanyak 375 orang. Responden diambil dari seluruh mahasiswa aktif Universitas Muhammadiyah Prof. DR. HAMKA. Data diolah dengan menggunakan Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa Financial Knowledge berpengaruh signifikan positif terhadap Locus of Control, Financial Attitude berpengaruh signifikan positif terhadap Locus of Control, Parental Income berpengaruh tidak signifikan terhadap Locus of Cotnrol, Financial Knowledge berpengaruh signifikan positif terhadap Financial Management Behavior, Financial Attitude berpengaruh signifikan positif terhadap Financial Management Behavior, Parental Income berpengaruh tidak signifikan negatif terhadap Financial Management Behavior, Locus of Control berpengaruh signifikan positif terhadap Financial Management Behavior, Financial Knowledge berpengaruh signifikan positif terhadap Financial Management Behavior melalui Locus of Control, Financial Atittude berpengaruh signifikan positif terhadap Financial Management Behavior melalui Locus of Control, Parental Income tidakberpengaruh signifikan terhadap Financial Management Behavior melalui Locus of Control.
Effects of Financial Literacy and Digital Capital Access on MSMEs Financial Performance Yatimin, Yatimin; Priharta, Andry; Musharianto, Adi; Budiasih, Yanti
Journal of Business Management and Economic Development Том 4 № 01 (2026): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v4i01.2353

Abstract

This study aims to examine the effects of financial literacy and access to digital capital on the financial performance of micro, small, and medium enterprises (MSMEs) amid the increasing digitalization of financial services. Using a quantitative explanatory design, data were collected from MSME owners adopting digital financial services and analyzed using Structural Equation Modelling–Partial Least Squares (SEM-PLS). The results show that financial literacy has a positive and significant effect on MSME financial performance, indicating its important role in improving financial decision-making and business sustainability. Digital capital access also significantly enhances financial performance by improving liquidity and reducing financing constraints. Furthermore, the findings reveal that financial literacy and access to digital capital serve as complementary drivers of MSME performance. This study contributes to the literature by integrating financial literacy and digital capital access into a unified analytical framework in the digital finance context and provides practical implications for policymakers, financial institutions, and MSME actors to promote inclusive digital financial ecosystems and sustainable MSME growth.
Co-Authors Afrizah, Isni Firdausi, Eka Selsabila Gani, Nur Asni Harun, Siti Hafnidar Musharianto, Adi Nuur Aini, Nisriina Pantjatmono, Teguh Riyanti Riyanti Sulhendri, Sulhendri Yanti Budiasih, Yanti Yatimin Yatimin