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All Journal GANEC SWARA BALANCE Jurnal Akuntansi dan Bisnis Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Disrupsi Bisnis Sharing: Journal Of Islamic Economics, Management And Business Balance: Jurnal Ekonomi
Nurulrahmatia, Nafisah
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS ALTMAN Z-SCORE UNTUK MEMPREDIKSI KEBANGKRUTAN Nofitasari, Heni; Nurulrahmatia, Nafisah
Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2021): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v6i2.3875

Abstract

This study aims to predict bankruptcy in pharmaceutical companies listed on the IDX for the 2015-2019 period using the Altman Z-Score method. The research method used in this research is descriptive research with a quantitative approach. The population in this study were all manufacturing companies in the pharmaceutical sub-sector consumer goods industry which consisted of 9 companies listed on the IDX from 2015 to 2019 with a sample of 4 companies. The sampling technique used was purposive sampling. The research instrument used in this research is financial statements. The data collection technique used was literature study and the data analysis technique used was the one-sample t-test. The results of this study prove that by using the Altman Z-Score analysis method, it is known that pharmaceutical companies listed on the IDX for the 2015-2019 period are predicted not to have the potential to experience bankruptcy because the average Z value ? 1.81. this means that pharmaceutical companies are in a prone condition of bankruptcy to health.
PENGARUH NON PERFOMING LOAN (NPL) TERHADAP RETURN ON ASSET (ROA) PADA BANK MANDIRI,TBK SUPRATMAN, IMAM; MUNIARTY, PUJI; NURULRAHMATIA, NAFISAH
GANEC SWARA Vol 18, No 3 (2024): September 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i3.866

Abstract

This research aims to find out the influence of Non-Performing Loans (NPL) on ROA at Bank Mandiri. Correlational quantitative research is the research method used. Financial reports, profit and loss statements, balance sheets and cash flow reports for the years 2013–2022 are the research samples. For this particular case, purposive sampling was used. The relationship between the NPL variable and ROA was tested using simple linear regression, correlation coefficient, coefficient of determination, and two-square t-test. Analysis was carried out using SPSS v.22 software. In line with the high level of non-performing loans faced by banks. This is because the higher NPL level indicates that banks are not managing their credit optimally and are not providing adequate protection to their customers. As a result, the absence of principal and interest payments on credit facilities causes the bank's return on assets to decline along with the increase in the non-performing loan ratio
PENGARUH CAR DAN LDR TERHADAP HARGA SAHAM PADA PT BANK CENTAL ASIA TBK Hatimah, Husnul; Nurulrahmatia, Nafisah; Muniarty, Puji
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.615

Abstract

This research was conducted with the aim of testing the effect of capital adequacy ratio, loan to deposit ratio on share prices at PT. Bank Central Asia Tbk is listed on the Indonesian Stock Exchange (BEI) for the period 2000-2022. The data used in this research is based on quantitative data. The research instrument used to measure this research uses data on total credit, third party funds, total capital, ATMR and share prices originating from the balance sheet financial report at PT. Bank Central Asia Tbk. The population of this research is the financial statements of PT. Bank Central Asia Tbk for 18 years, namely from 2005-2022. The sample in this research is the financial report of PT. Bank Central Asia Tbk for 10 years, namely 2013-2022. The sampling technique used in this research was purposive sampling. The data collection techniques used in this research are documentation and literature study. The data analysis technique in this research uses the classical assumption test, multiple linear regression test, t test, f test using the SPSS 24 program. The results of the study show that the capital adequacy ratio variable has a partial effect on stock prices, while the loan to deposit ratio variable has no effect. partially on share prices. Simultaneously, the capital adequacy ratio and loan to deposit ratio variables influence stock prices.
Pengaruh LDR Dan CAR Terhadap Harga Saham Pada Perusahaan Perbankan Yang Listing Di BEI Munira, Munira; Nurulrahmatia, Nafisah
Jurnal Disrupsi Bisnis Vol. 4 No. 6 (2021): Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v4i6.12587

Abstract

Di era globalisasi yang ditandai dengan banyaknya peluang bisnis baik nasional ataupun internasional berdampak pada persaingan dalam dunia bisnis yang semakin ketat sehingga menuntut perusahaan untuk meningkatkan kinerjanya dan unggul dibandingkan perusahaan lainnya. Dengan banyaknya peluang dalam perdagangan global akan berdampak pada pertumbuhan ekonomi dan perbankan suatu negara dikarenakan bank menjadi perantara dalam bidang keuangan sehingga bank akan sangat dibutuhkan. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh Loan to Deposit Ratio (LDR) dan Capital Adequacy Ratio (CAR) terhadap harga saham perusahaan perbankan yang listing di BEI baik secara parsial maupun simultan. Penelitian ini menggunakan jenis penelitian asosiatif. Populasi dalam penelitian ini sebanyak 44 perusahaan dengan jumlah sampel sebanyak 4 perusahaan dan teknik penentuan sampel yang digunakan dalam penelitian ini yaitu purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah Uji asumsi klasik, regresi linier berganda, koefesien korelasi, koefisien determinasi, uji T, dan uji F. Hasil penelitian ini menunjukkan bahwa secara parsial Loan to Deposit Ratio (LDR) berpengaruh signifikan terhadap harga saham dan Capital Adequacy Ratio (CAR) tidak berpengaruh signifikan terhadap Harga Saham. Sedangkan secara simultan Loan to Deposit Ratio (LDR) dan Capital Adequacy Ratio (CAR) berpengaruh signifikan terhadap Harga Saham.   Keywords:  CAR, LDR; Harga Saham
THE EFFECT OF CAPITAL GAIN AND DIVISION OF DIVIDENDS ON SHARE TRADING VOLUME IN PT. UNILEVER INDONESIA Tbk Aladini, Anggi; Nurulrahmatia, Nafisah
Jurnal Ekonomi Balance Vol. 16 No. 2 (2020): (December 2020)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v17i1.5468

Abstract

This study aims to determine, understand, and analyze the effect of capital gains and dividends on the volume of stock trading at PT. Unilever Indonesia tbk. the population in this study is the balance sheet financial statement data for 38 years and the sample of this study is 8 years with the sampling used is an associative approach. The statistical tools used are classical assumption test, multiple linier regression, correlation coefficient, determination coefficient, 2 party t based on data analysis from 2012 to 2018, it shows that capital gains and dividend distribution have a significant effect on stock trading volume. While the simultaneous capital gain and dividend distribution have no effect on stock trading volume.
Struktur Modal, Debt to Equity Ratio (DER), Net Profit Margin (NPM), PT Gudang Garam Tbk Junaidin, Junaidin; Nurulrahmatia, Nafisah; Ovriyadin, Ovriyadin
Sharing: Journal of Islamic Economics Management and Business Vol. 4 No. 2 (2025): Desember 2025
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v4i2.50092

Abstract

This study aims to analyze the effect of capital structure, proxied by the Debt to Equity Ratio (DER), on profitability as measured by the Net Profit Margin (NPM) at PT Gudang Garam Tbk during the 2014–2023 period. Capital structure is one of the fundamental aspects of corporate financial management because it is directly related to funding sources, financial risk, and the cost burden borne by the company. The use of an unoptimal composition of debt and equity may lead to a decline in net profit. The data used in this study are secondary data in the form of annual financial statements obtained from the official websites of the Indonesia Stock Exchange (IDX) and PT Gudang Garam Tbk. The analytical method applied is simple linear regression, using SPSS version 26, which aims to determine the partial effect of DER on NPM. The results indicate that capital structure has a positive and significant effect on Net Profit Margin. These findings suggest that appropriate management of capital structure, through a balance between debt and equity usage, can improve operational efficiency and enhance corporate profitability. Therefore, the management of PT Gudang Garam Tbk is advised to continuously evaluate its capital structure proportions to maintain financial stability and improve sustainable net profit performance.
Analisis Pengaruh Biaya Operasional Pendapatan Operasional Dan Net Profit Margin Terhadap Pertumbuhan Laba Pada Bank Mandiri Mantika, Marangga; Alwi, Alwi; Nurulrahmatia, Nafisah
Sharing: Journal of Islamic Economics Management and Business Vol. 4 No. 2 (2025): Desember 2025
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v4i2.50178

Abstract

This study aims to analyze the effect of operating costs, operating income, and Net Profit Margin (NPM) on profit growth at PT Bank Mandiri (Persero) Tbk. The study uses secondary data in the form of annual financial statements, which are analyzed using a quantitative approach. The analytical methods employed include multiple linear regression, partial testing (t-test), simultaneous testing (F-test), and the coefficient of determination to measure the contribution of each variable to profit growth. The results indicate that operating costs have a negative and significant effect on profit growth, suggesting that an increase in operating costs can reduce the bank’s profitability performance. In contrast, operating income and Net Profit Margin (NPM) have a positive and significant impact on profit growth, indicating that higher operating income and efficient profit management play an important role in improving the company’s financial performance. Simultaneously, operating costs, operating income, and NPM have a significant effect with a substantial contribution to profit growth, while the remaining variation is explained by other factors outside the research model. These findings emphasize the importance of cost efficiency, increasing operating income, and strengthening profit margins to ensure Bank Mandiri remains competitive in the increasingly intense national banking industry.  
Co-Authors Aladini, Anggi Alwi Alwi Husnul Hatimah, Husnul Junaidin, Junaidin Mantika, Marangga Munira Munira, Munira Nofitasari, Heni Ovriyadin, Ovriyadin Puji Muniarty SUPRATMAN, IMAM