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Gede Putu Agus Jana Susila
Universitas Pendidikan Ganesha
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Current Ratio (CR) dan Total Asset Turnover (TATO) Serta Debt To Equity Ratio (DER) terhadap Pertumbuhan Laba pada Perusahaan Sub Sektor Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia Sindy Maula; Gede Putu Agus Jana Susila
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 01 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i01.2441

Abstract

This study aims to examine the effect of Current Ratio (CR), Total Asset Turnover (TATO), and Debt to Equity Ratio (DER) on profit growth in textile and garment subsector companies listed on the Indonesia Stock Exchange. These financial ratios are used as indicators to assess a company's financial performance related to liquidity, asset utilization, and capital structure. This research employs a quantitative approach using secondary data obtained from companies’ financial statements. The research sample was determined using purposive sampling, resulting in 32 observations during the study period. The data analysis method used in this study is multiple linear regression, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that Current Ratio, Total Asset Turnover, and Debt to Equity Ratio simultaneously have a significant effect on profit growth. However, partially only Current Ratio has a significant effect on profit growth, while Total Asset Turnover and Debt to Equity Ratio do not show a significant effect. These findings indicate that a company's ability to maintain liquidity plays an important role in supporting profit growth. Therefore, companies are expected to manage their current assets and short-term liabilities effectively in order to maintain operational stability and improve financial performance.
Pengaruh Debt To Equity Ratio Dan Net Profit Margin terhadap Return On Assets Subsektor Multifinance yang Terdaftar di Bursa Efek Indonesia Periode 2024-2025 Ni Komang Wati Mirandani; Gede Putu Agus Jana Susila
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 01 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i01.2442

Abstract

This study aims to analyze the effect of the Debt to Equity Ratio (DER) and Net Profit Margin (NPM) on Return on Assets (ROA) in Multifinance subsector companies listed on the Indonesia Stock Exchange during the period from the first quarter of 2024 to the second quarter of 2025. This research employs a quantitative approach using panel data regression analysis. The research sample consists of 9 Multifinance subsector companies with a total of 54 observations. The sampling technique applied is non-probability sampling with specific criteria. The data used in this study are secondary data obtained from corporate financial statements published by the Indonesia Stock Exchange. The results indicate that simultaneously, the Debt to Equity Ratio and Net Profit Margin have a significant effect on Return on Assets. Partially, the Debt to Equity Ratio does not have a significant effect on Return on Assets, while the Net Profit Margin has a positive and significant effect on Return on Assets. These findings suggest that the profitability of Multifinance companies is more strongly influenced by operational efficiency than by their capital structure. A high level of corporate debt does not directly enhance the company’s ability to generate profits from its assets; however, the ability to generate net income from operating revenue plays a crucial role in improving Return on Assets. The findings of this study are expected to provide useful insights for corporate management in formulating cost control policies and improving operational performance, as well as for investors in evaluating the financial performance of Multifinance subsector companies.
Pengaruh Profitabilitas dan Environmrntal Social Governance (Esg) Disclosure Terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Oil, Gas, dan Coal yang Terdaftar di Bursa Efek Indonesia M. Sukma Divatni Dewantari Laksmi JLP; Gede Putu Agus Jana Susila
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 2 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i2.2422

Abstract

Dunia usaha yang semakin kompetitif membuat perusahaan tidak hanya fokus pada mendapatkan keuntungan, tetapi juga wajib memperhatikan aspek keberlanjutan dalam semua kegiatan bisnisnya. Penelitian ini bertujuan melihat hubungan antara kemampuan perusahaan menghasilkan laba dan penyampaian informasi tentang ESG terhadap nilai perusahaan pada perusahaan-perusahaan yang berada di sub sektor minyak, gas, dan batu bara yang terdaftar di Bursa Efek Indonesia pada tahun 2024. Penelitian ini menggunakan desain penelitian kuantitatif kausal dengan 43 perusahaan sebagai sampel, yang dipilih melalui metode purposive sampling. Sumber data diambil dari laporan tahunan dan laporan keberlanjutan, lalu dianalisis menggunakan metode regresi linear berganda dengan bantuan program SPSS versi 26. Hasil dari analisis menunjukkan bahwa kinerja keuntungan dan pengungkapan ESG secara bersamaan mempunyai dampak yang cukup besar terhadap nilai perusahaan, tetapi masing-masing memiliki hubungan yang berlawanan dan cukup kuat. Koefisien determinasi (R²) sebesar 0,350 menunjukkan bahwa kedua variabel tersebut mampu menjelaskan 35% dari perubahan nilai perusahaan, sementara sisanya dipengaruhi oleh faktor-faktor lainnya. Temuan ini menunjukkan bahwa investor mengukur nilai perusahaan dengan memperhatikan stabilitas operasional, risiko dalam industri, dan kemungkinan pertumbuhan di masa depan.
Pengaruh Kepuasan Kerja dan Motivasi Kerja Terhadap Kinerja Pegawai Pada Badan Pertanahan Nasional Kabupaten Jembrana Ni Putu Putri Evayanthi; Gede Putu Agus Jana Susila
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 1 (2026): April 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i1.2031

Abstract

Penelitian ini bertujuan menganalisis pengaruh kepuasan kerja dan motivasi kerja terhadap kinerja pegawai pada Badan Pertanahan Nasional Kabupaten Jembrana, baik secara parsial maupun simultan. Penelitian ini dilatarbelakangi oleh belum optimalnya pencapaian target pelayanan pertanahan, sehingga diperlukan identifikasi faktor-faktor yang memengaruhi kinerja pegawai. Selain itu, hasil penelitian terdahulu mengenai pengaruh kepuasan kerja dan motivasi kerja terhadap kinerja pegawai masih menunjukkan inkonsistensi, sehingga diperlukan pengujian kembali pada konteks organisasi sektor publik. Penelitian menggunakan pendekatan kuantitatif kausal dengan sampel sebanyak 37 pegawai ASN yang dipilih menggunakan teknik purposive sampling. Data dikumpulkan melalui penyebaran kuesioner dan dianalisis menggunakan uji validitas, reliabilitas, uji asumsi klasik, serta analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa kepuasan kerja dan motivasi kerja berpengaruh positif dan signifikan terhadap kinerja pegawai, baik secara parsial maupun simultan. Temuan ini memberikan kontribusi empiris bagi pengembangan literatur manajemen sumber daya manusia sektor publik serta menjadi dasar bagi organisasi dalam merumuskan strategi peningkatan kinerja melalui peningkatan kepuasan dan motivasi kerja pegawai.   This study aims to analyze the effect of job satisfaction and work motivation on employee performance at the National Land Agency (Badan Pertanahan Nasional) of Jembrana Regency, both partially and simultaneously. The study is motivated by the suboptimal achievement of land service targets, highlighting the need to identify factors influencing employee performance. In addition, previous studies on the relationship between job satisfaction, work motivation, and employee performance have produced inconsistent findings, thereby necessitating further investigation within the context of public sector organizations. This research employed a causal quantitative approach involving 37 civil servant employees selected through purposive sampling. Data were collected using questionnaires and analyzed through validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The findings reveal that job satisfaction and work motivation have a positive and significant effect on employee performance, both partially and simultaneously. These findings provide empirical contributions to the development of human resource management literature in the public sector and offer practical implications for organizations in formulating strategies to improve employee performance through enhancing job satisfaction and work motivation.
Co-Authors Ahmad Nazarudin Ahmad Nazarudin, Ahmad Aji, Bayu Purnomo Ardiantini, Luh Evi Ariyana, I Putu Gede Andri Ariyasa, I Made Bayu Purnomo Aji Chadek Novi Charisma Dewi Ciptamiari, Devy Arista Devayanti, Luh Devi Dewa Ayu Putu Aprilia Citra Dewi Dewantari, Ni Luh Surpa Dewi, Chadek Novi Charisma Dewi, Dewa Ayu Putu Aprilia Citra Dewi, I Gusti Agung Diah Sangita Dewi, Kadek Yuyun Tamara Dewi, Luh Nanda Purnama Dinda Nadia Dwiyanti, Ni Kadek Ayu Epriana, Sang Made Krisna Dwi Fridayana Yudiaatmaja Gede Wira Kusuma Gusti Kadek Loris Arjunata Widiana Heryanda, Komang Krisna I Dewa Ayu Gede Diyah Saraswati I Gede Aldi Saputra Darmawan I Gusti Ngurah Pradnyana Putra I Ketut Kirya I Made Ariyasa I Nengah Suarmanayasa I Nengah Suastika I Wayan Bagia I Wayan Raka Mahendra Ida Ayu Adi Dewik Ariesti Ida Bagus Koman Suarmaja Jayantini, Ni Putu Floresta juliana, Kadek Edi Kadek Arif Sugitajaya Kadek Ayunda Padmawati Kadek Bintang Sasana Kadek Diah Krisna Dewanti Kadek Edi juliana Kadek Martini Devi Kadek Yuyun Tamara Dewi Ketut Edy Wirawan Kirya, I Ketut Komang Dini Anggrelia Komang Endrawan Sumadi Putra Komang Krisna Heryanda Komang Santana Dharma Putra Lestari, Ni Nyoman Sri Ayu Luh Devi Devayanti Luh Nita Setiyaningsih M. Sukma Divatni Dewantari Laksmi JLP Meliyanti, Putu Indah Methy Dharmayanti Suanda Nadia, Dinda Nadya Safitri Ni Kadek Ayu Dwiyanti Ni Kadek Ayu Dwiyanti Ni Kadek Widiani Ni Komang Triyanti Ni Komang Wati Mirandani Ni Luh Gede Elik Damayanti Ni Luh Surpa Dewantari Ni Luh Surpa Dewantari Ni Luh Wayan Sayang Telagawathi Ni Made Anik Nasa Suryawati Ni Made Ary Widiastini Ni Made Riska Meilan Sari Ni Nyoman Sri Ayu Lestari Ni Nyoman Yulianthini Ni Putu Putri Evayanthi Ni Putu Sri Purnami Pebriani, Luh Amanda Purnami, Ni Putu Sri Putra, I Gusti Ngurah Pradnyana Putri, Made Novianti Putu Aristya Candra Dewi Putu Dian Darmayanti Putu Eko Wahyudi Putu Restu Junita Narayani Narayani Rahutama Atidira Santika, I Komang Ari Sapitri, Putu Ayu Mita Saraswati, I Dewa Ayu Gede Diyah Sari, Ni Made Riska Meilan Selvi Janiati Br Perangin Angin Sindy Maula Suryawati, Ni Made Anik Nasa Triyanti, Ni Komang Wahyudi, Putu Eko Wayan Cipta Wirawan, Ketut Edy Yuliastuti, Luh Mega Yunita Ulandari