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PENGARUH PRICE EARNING RATIO (PER), PRICE BOOK VALUE (PBV) DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM PADA PT. INDOMOBIL SUKSES INTERNATIONAL, Tbk fitari, yuliani; Pratiwi, Aliah; Julaiha, Julaiha
Jurnal Ilmiah Satyagraha Vol. 8 No. 2 (2025): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/yfpnpr72

Abstract

Abstrak – penelitian ini bertujuan untuk mengetahui pengaruh Price Earning Ratio,Price Book Value dan Debt to Equity Ratio terhadap harga saham Pada PT. Indomobil Sukses International Tbk. Jenis penelitian menggunakan metode asosiatif pendekatan kuantitatif, Instrument penelitian ini yaitu menggunakan laporan keuangan tahunan, neraca dan laba rugi pada PT. Indomobil Sukses International Tbk. Adapun data yang digunakan dalam instrumen penelitian ini yaitu data Modal,Total hutang, Laba Bersih dan Harga saham dari tahun 2009 hingga 2023. Sedangkan teknik pengambilan sampel yang digunakan adalah purposive sampling . Kriterianya didasarkan pada data yang diperoleh dengan mudah serta laporan keuangan yang telah diaudit terlebih dahulu dan data keuangan terbaru. Data dalam penelitian ini diolah menggunakan SPSS. Metode pengujian hipotesis menggunakan taraf signifikan 5%. Hasil penelitian menunjukan bahwa. Price Earning Ratio (PER) berpengaruh terhadap Harga Saham, Price Book Value (PBV)  berpengaruh terhadap Harga Saham, dan Debt To Equity Ratio (DER) tidak berpengaruh terhadap Harga Saham. serta Price Earning Ratio (PER), Price Book Value (PBV) dan Debt To Equity Ratio (DER) berpengaruh terhadap Harga Saham pada PT.Indomobil Sukses International Tbk.   Kata kunci: Price Earning Ratio, Price Book Value, Debt to Equity Ratio,Harga Saham.   Abstract – This study aims to determine the effect of Price Earning Ratio, Price Book Value and Debt to Equity Ratio on stock prices at PT. Indomobil Sukses International Tbk. This type of research uses an associative quantitative approach method, the research instrument uses annual financial reports, balance sheets and profit and loss at PT. Indomobil Sukses International Tbk. The data used in this research instrument are Capital data, Total debt, Net Profit and Stock Price from 2009 to 2023. While the sampling technique used is purposive sampling. The criteria are based on easily obtained data as well as financial reports that have been audited in advance and the latest financial data. The data in this study were processed using SPSS. The hypothesis testing method uses a significance level of 5%. The results of the study show that. Price Earning Ratio (PER) affects Stock Price, Price Book Value (PBV) affects Stock Price, and Debt To Equity Ratio (DER) does not affect Stock Price. and Price Earning Ratio (PER), Price Book Value (PBV) and Debt To Equity Ratio (DER) have an effect on the Stock Price of PT. Indomobil Sukses International Tbk. Keywords: Price Earning Ratio, Price Book Value, Debt to Equity Ratio, Stock Prices.
PENGARUH TOTAL ASSET TURNOVER (TATO), RETURN ON ASSET (ROA) DAN DEBT TO ASSET RATIO (DAR) TERHADAP PERTUMBUHAN LABA PADA PT. ADHI KARYA (PERSERO) TBK Andriansyah, M. Rizki; Pratiwi, Aliah; Nurhayati
Jurnal Ilmiah Satyagraha Vol. 8 No. 1 (2025): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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

Abstract

This research aims to determine the effect of Total Asset Turnover, Return On Assetsand Debt to Asset Ratio on profit growth. At PT. Adhi Karya Persero Tbk. The instrument for thisresearch is to use financial reports between the balance sheet and profit and loss reports at PT.Adhi Karya Persero Tbk. The data used in this research instrument is data on net profit, totalsales, total debt and total assets from 2013-2022. Meanwhile, the sampling technique used waspurposive sampling. The criteria are based on the availability of up-to-date data and researchvariable data used. The data in this research was processed using SPSS. The hypothesis testingmethod uses a significance level of 5%. The research results show that Total Asset Turnover(TATO) has no significant effect on profit growth, Return on Assets (ROA) has no significant effecton profit growth and Debt to Asset Ratio (DAR) has no significant effect on profit growth. And simultaneously Total Asset Turnover (TATO), Return On Assets (ROA) and Debt to Asset Ratio(DAR) have no effect on profit growth at PT. Adhi Karya Tbk
Pengaruh Net Profit Margin (NPM), Return On Equity (ROE) Dan Long Term Debt To Equity Ratio (Ltder) Terhadap Harga Saham Pada PT Century Textile Industry Tbk Ayuningtyas, Dwi Maryati; Pratiwi, Aliah
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 2 (2024): Artikel Periode Juli 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i2.4017

Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh Net Profit Margin (NPM), Return On Equity (ROE) dan Long Term Debt To Equity Ratio (LTDER) terhadap harga saham pada PT Century Textile Industry Tbk. Jenis penelitian yang dilakukan adalah penelitian asosiatif. Populasi dalam penelitian ini adalah data laporan keuangan perusahaan selama 50 tahun (1972 – 2022), sedangkan sampel dalam penelitian ini yaitu data laporan keuangan perusahaan selama 14 tahun (2009 – 2022) dan teknik sampling yang digunakan adalah purposive sampling. Jenis data penelitian menggunakan data kuantitatif dengan sumber dan seknder. Tekhnik analisis data yang digunakan dalam penelitian ini adalah uji asumsi klasik, Analisis regresi linier berganda, Analisis koefisien korelasi dan koefisien determinasi, Uji signifikasi (uji t-statistika) dan uji simultan (uji F) dan alat analisis data menggunakan aplikasi SPSS. Berdasarkan pengolahan dan analisis data yang telah dilakukan dalam penelitian ini diperoleh hasil bahwa Net Profit Margin (NPM) berpengaruh terhadap harga saham, Return On Equity (ROE) tidak berpengaruh terhadap harga saham dan Long Term Debt To Equity Ratio (LTDER) tidak berpengaruh terhadap harga saham. Begitupun dengan Net Profit Margin (NPM), Return On Equity (ROE) dan Long Term Debt To Equity Ratio (LTDER) tidak berpengaruh terhadap harga saham pada PT Century Textile Industry Tbk.
THE INFLUENCE OF OPERATIONAL COSTS - OPERATIONAL REVENUE ON RETURN ON ASSETS IN PT PLN PERSERO rahman, arif; Pratiwi, Aliah
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.v16i1.3466

Abstract

For every financial institution or company considers that return on assets is one of the most important ratios because this ratio is related to the sustainability and stability of each company or financial institution. In addition, this financial ratio is used to measure a company's ability to generate sufficient profits. high in each period and comes from investment activities. In addition, companies also need to pay attention to factors that can affect the return on assets. In this study aims to find or find out the effect of operational costs and operating income on return on assets partially. This research was conducted at PT. Tbk Public Corporation and used documentation data collection and study literature. Data analysis techniques used in this study are simple linear regression, determination, simple correlation coefficient and t test. and in this study the researchers obtained research results that operational costs and operating income had no effect and were not significant to return on assets. 
THE EFFECT OF GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE AT PT. MATAHARI DEPARTMENT STORE Tbk. islamiah, muslimah; Pratiwi, Aliah
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.v16i1.3467

Abstract

This study aims to empirically prove the presence or absence of the influence of corporate governance (Board of directors, Board of Commissioners' Size,and Audit Committee) on financial performance at PT. Matahari department store Tbk. The method of analysis of this study uses multiple linear regression and the classical assumption test. The number of samples used in this study is 10 years in the period 2009 - 2018 taken through purposive sampling. The results of this study indicate that (1) the board of directors not influential significant effect on ROA, (2) the size of the board of commissioners not influential significant effect on ROA, (3) The audit committee is influential and not significant to ROA.
Du Pont System Analysis In Measuring Financial Performance In Pt. Source Alfaria Trijaya Tbk (Alfamart) Jariah, Aenun; Pratiwi, Aliah
Jurnal Ekonomi Balance Vol. 19 No. 2 (2023): Desember 2023
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v19i2.13261

Abstract

This research analyzes the financial performance of PT. Sumber Alfaria Trijaya Tbk using Du Pont System Analysis on financial report data from 2012 to 2021. The results of the analysis show that Net Profit Margin (NPM) is below industry standards, while Total Assets Turn Over (TATO) shows good performance with a value of above standard. Return On Investment (ROI) and Equity Multiplier (EM) tend to be below industry standards, while Du Pont's Return On Equity (ROE) shows excellent performance. Statistical tests with SPSS validate these findings, showing that NPM, ROI, and EM are below standard, while Du Pont's TATO and ROE are at a good level. The main conclusion of this research is that PT. Sumber Alfaria Trijaya Tbk has good efficiency in asset use, but needs to improve net profit margins, investment management and equity management to ensure higher profitability. Suggestions for companies include further evaluation of financial variables that require special attention, improving strategies to attract new investors, and implementing measures that can improve overall financial performance. These findings can be a guide for PT. Sumber Alfaria Trijaya Tbk to take the necessary actions to improve its financial performance and maintain its position in the market. Thus, this research provides a contribution to stakeholders and future researchers who are interested in analyzing the financial performance of retail companies such as PT. Source Alfaria Trijaya Tbk.
Analysis of Solvency Ratio, Activity Ratio and Liquidity Ratio In PT. Indocement Tunggal Perkasa, Tbk Sari, Linda; Pratiwi, Aliah
Jurnal Ekonomi Balance Vol. 19 No. 2 (2023): Desember 2023
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v19i2.13267

Abstract

This study aims to determine the solvency ratio, activity ratio, and liquidity ratio at PT. Indocement Tunggal Perkasa, Tbk. This research uses descriptive research type. The research instrument used in this study is a list of tables containing data on total debt, total assets, total equity, current assets, current liabilities, sales, inventories, and accounts receivable at PT. Indocement Tunggal Perkasa, Tbk. The population used in this study is the financial statements of PT. Indocement Tunggal Perkasa, Tbk in the form of a balance sheet and income statement since being listed on the IDX from 1989 to 2021, namely for 32 years. The sample in this study is the balance sheet and profit and loss statements of PT. Indocement Tungal Perkasa, Tbk for 10 years, from 2012 to 2021. The sampling technique used in this study was a purposive sampling technique. Data collection techniques using documentation and literature study. The data analysis technique used is the analysis of the solvency ratio per component as measured by the debt to asset ratio and the debt to equity ratio, the activity ratio as measured by inventory turnover and accounts receivable turnover, the liquidity ratio as measured by the current ratio and quick ratio, as well as one party t test (t-test one sample). The results showed that the solvency ratio as measured by the debt to asset ratio and the debt to equity ratio, the activity ratio as measured by inventory turnover and accounts receivable turnover, the liquidity ratio as measured by the current ratio and the quick ratio were in a good predicate.
Festival Kopi Stie Expo Sebagai Sarana Edupreneurship Mendorong Inovasi Produk Dan Pemasaran Kopi Lokal Munandar, Aris; Huda, Nurul; Pratiwi, Aliah; Nurulrahmatiah, Nafisah
RENATA: Jurnal Pengabdian Masyarakat Kita Semua Vol. 3 No. 3 (2025): Renata - Desember 2025
Publisher : PT Berkah Tematik Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61124/1.renata.254

Abstract

Kopi merupakan komoditas unggulan di Nusa Tenggara Barat (NTB), khususnya di Bima yang dikenal dengan kopi robusta Tambora. Potensi besar kopi lokal ini belum sepenuhnya dimanfaatkan, karena sebagian besar pelaku usaha masih menjual biji kopi mentah dengan harga rendah. Hal ini menyebabkan margin keuntungan yang kecil dan posisi tawar yang lemah bagi petani serta pelaku UMKM kopi. Selain itu, tantangan yang dihadapi oleh UMKM kopi lokal antara lain minimnya inovasi produk, keterbatasan literasi pemasaran digital, serta pencatatan keuangan yang tidak memadai. Untuk mengatasi permasalahan ini, Festival Kopi STIE Expo 2025 diselenggarakan sebagai bentuk pengabdian masyarakat dengan pendekatan edupreneurship. Festival ini melibatkan 22 peserta, terdiri dari 12 UMKM kopi lokal dan 10 kelompok usaha mahasiswa, yang diharapkan dapat meningkatkan kapasitas dan daya saing mereka. Kegiatan yang dilakukan selama festival antara lain pameran produk, coaching clinic, lomba roasting, dan mentoring pemasaran digital. Evaluasi melalui pre-test dan post-test menunjukkan hasil yang signifikan, dengan 80% peserta melaporkan adanya peningkatan jumlah pelanggan, 95% peserta merasa lebih termotivasi untuk memperbaiki kualitas produk, dan 90% mengaku telah memperbaiki pencatatan keuangan mereka. Selama acara, 10 UMKM mengalami peningkatan omzet hingga Rp7 juta, menunjukkan dampak positif festival terhadap kinerja ekonomi dan branding produk mereka. Festival ini tidak hanya berfungsi untuk mempromosikan kopi lokal, tetapi juga sebagai model integrasi antara pendidikan dan kewirausahaan dalam pemberdayaan UMKM, yang dapat diterapkan di daerah lain dengan produk lokal serupa. Pendekatan ini diharapkan dapat menginspirasi daerah lain untuk melakukan upaya serupa dalam meningkatkan kesejahteraan UMKM lokal
The Influence Of Green Accounting And Financial Technologyon Financial Perfprmance Of MSMEs In Bima City Nafisah Nurulrahmatiah; Pratiwi, Aliah
Economos : Jurnal Ekonomi dan Bisnis Vol. 8 No. 3 (2025): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v8i3.4073

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are key contributors to Indonesia’s economy, yet their financial performance is increasingly influenced by environmental responsibility and technological advancement. This study examines the effect of green accounting and financial technology on the financial performance of MSMEs in Bima City. Using a quantitative explanatory survey approach, data were collected from 210 MSME owners selected through probability random sampling. A structured questionnaire with a six-point Likert scale was employed, and the data were analyzed using Structural Equation Modeling with the Partial Least Squares (SEM-PLS) approach through SmartPLS 4.0. The findings reveal that green accounting has a positive and significant effect on MSME financial performance, indicating that environmentally responsible accounting practices contribute to cost efficiency, improved business image, and sustainable financial outcomes. In addition, financial technology also has a positive and significant influence on financial performance by enhancing access to financing, increasing transaction efficiency, and supporting more effective financial management. The results further show that green accounting and financial technology jointly explain 64.3% of the variation in MSME financial performance. These findings support stakeholder theory, emphasizing that the integration of sustainable accounting practices and digital financial innovation is essential for improving MSME financial performance and ensuring long-term business sustainability.
Penguatan Nilai Kepedulian Sosial Melalui Kegiatan Bakti Sosial Pembagian Sembako di Wilayah Sarae dalam Rangka Dies Natalis STIE Bima Nurulrahmatiah, Nafisah; Munandar, Aris; Pratiwi, Aliah; Huda, Nurul
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 3 (2026): MEI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/cvwenp47

Abstract

Permasalahan kemiskinan dan kesenjangan sosial-ekonomi masih menjadi tantangan utama di masyarakat, termasuk di Kelurahan Sarae, Kota Bima. Kondisi ini mendorong perlunya upaya nyata dalam membantu pemenuhan kebutuhan dasar masyarakat kurang mampu. Artikel ini bertujuan untuk mendeskripsikan pelaksanaan kegiatan pengabdian kepada masyarakat melalui bakti sosial pembagian paket sembako dalam rangka Dies Natalis ke-24 STIE Bima, serta menganalisis dampaknya terhadap penguatan nilai kepedulian sosial. Metode yang digunakan adalah pendekatan partisipatif dengan teknik pengumpulan data melalui observasi dan wawancara untuk menentukan penerima bantuan yang tepat sasaran. Kegiatan dilaksanakan dalam tiga tahap, yaitu pendataan, persiapan, dan distribusi bantuan secara langsung kepada masyarakat. Hasil kegiatan menunjukkan bahwa program bakti sosial tidak hanya membantu meringankan beban ekonomi masyarakat, tetapi juga memperkuat nilai empati, solidaritas, dan kebersamaan antara civitas akademika dan masyarakat. Meskipun terdapat kendala seperti keterbatasan data dan dinamika sosial, kegiatan ini tetap berjalan efektif melalui komunikasi yang baik dan pendekatan persuasif. Kesimpulannya, kegiatan bakti sosial pembagian sembako merupakan bentuk pengabdian yang relevan dan berdampak positif, serta perlu dilakukan secara berkelanjutan dengan melibatkan berbagai pihak guna meningkatkan kesejahteraan masyarakat.