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Journal : Jurnal Ilmiah Satyagraha

PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP NET PROFIT MARGIN (NPM) PADA PT.TIGA PILAR SEJAHTERA FOOD,TBK. Sumiati; Aliah Pratiwi
Jurnal Ilmiah Satyagraha Vol. 6 No. 1 (2023): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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This study aims to examine the effect of Accounts Receivable Turnover and InventoryTurnover on Net Profit Margin (NPM) at PT Tiga Pilar Sejahtea Food, Tbk. Thepopulation in this study was 18 years old based on the purposive sampling method, asample of 10 years was obtained, namely in 2011-2020. In this study, the data wasprocessed using SPSS version 2020 with data analysis techniques consisting of; (1)Classical Assumption Test, namely Normality Test, Multicollinearity Test,Heteroscedasticity Test, Autocorrelation Test; (2) Multiple Linear Analysis; (3)Correlation and Determination Coefficients; (4) Partial test; and (5) Simultaneous test ofhypothesis testing method using a significant level of 5%. The results of the study showthat the Accounts Receivable Turnover variable has no partial significant effect on theNet Profit Margin (NPM), the Inventory Turnover variable has a partially significanteffect on the Net Profit Margin (NPM) and the influence of Receivable Turnover and Inventory Turnover has a simultaneous significant effect on the Net Profit Margin (NPM).) at PT Tiga Pilar Sejahtera Food, Tbk
PENGARUH PENERAPAN GREEN ACCOUNTINGTERHADAP TINGKAT PROFITABILITAS PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Aliah Pratiwi; Nafisah Nurulrahmatiah; Intisari Haryanti; Nurul Huda; Ita Iftitah
Jurnal Ilmiah Satyagraha Vol. 6 No. 1 (2023): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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This study aims to determine the effect of the application of Green Accounting onthe level of profitability of pharmaceutical companies listed on the BEI. Greenaccounting emerged as a solution to solve the deadlock of problems that occurbetween economic actors who carry out activities that have an environmentalimpact and people who feel the impact of environmental activities. This researchwas conducted on pharmaceutical companies listed on the Indonesia StockExchange using the 2017-2021 annual report. The sample in this study were 9pharmaceutical companies listed on the IDX. The data used is secondary dataobtained from www.idx.co.id. The data analysis method used in this study is thepanel regression model. Data processing uses the Smart-PLS version 3.0application. From this study, it was found that the Environmental DevelopmentIndex (IBL) or environmental costs had no effect on profitability. Likewise,Environmental Performance (PROPER) also has no effect on profitability.
ANALISIS PENGARUH DEBT TO TOTAL ASSET RATIO (DAR), DEBT TO EQUITY RATIO (DER), RETURN ON ASSET (ROA), DAN NET PROFIT MARGIN (NPM) TERHADAP DEVIDEND PAYOUT RASIO (DPR) PADA PERUSAHAAN OTOMOTIF YANG LISTING DI BURSA EFEK INDONESIA Azizah Syarifahtul Nuraeni; Aliah Pratiwi
Jurnal Ilmiah Satyagraha Vol. 5 No. 2 (2022): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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The purpose of the study was to determine the efect of Debt to TotalAsset Ratio, Debt to Equity Ratio, Return On Asset, dan Net Profit Margin onDividend Payout Ratio. The object used in this study is the automotive subsectorliste on the indonesian stock exchange wit a sample of 4 companies selectedusing purposive sampling method. The data analysis technique used to process thedata in this research is the Classsical Assumption Test which consist of (1)Normality Test, (2) Multicollinearity Test, (3) Heteroscedasticity Test, and (4)Autocorrelation Test, Multiple Linear Reggression Analysis, CorrelationCoefficient and Determination, as well Partial Test (T Test) and SimultaneousTest (F Test). The result of this research is the Debt to Total Asset Ratio (DAR)has no effect on the Dividend Payout Ratio (DPR). Debt to Equity Ratio (DER) has a negative effect on the Dividend Payout Ratio (DPR). Return On Assets(ROA) Has No Effect on the Dividend Payout Ratio (DPR). And the Net ProfitMargin (NPM) has no effect on the Dividend Payout Ratio (DPR). Then the Debtto Total Asset Ratio (DAR), Debt to Equity Ratio (DER), Return On Assets (ROA),and Net Profit Margin (NPM) have no effect on the Dividend Payout Ratio (DPR).
PENGARUH RESIKO KREDIT TERHADAP PROFITABILITAS PADA PT. BANK NEGARA INDONESIA (Persero) Tbk. Hairul Imam; Aliah Pratiwi; Alwi
Jurnal Ilmiah Satyagraha Vol. 8 No. 1 (2025): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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This research aims to determine the effect of credit risk on profitabilityat PT. Bank Negara Indonesia TBK. The instrument for this research is using thebalance sheet and profit and loss report at PT. Bank Negara Indonesia TBK from2014-2023. Meanwhile, the sampling technique used is purposive sampling, thecriteria are based on the availability of up-to-date data and research variabledata to be used. The data in this research was processed using SPSS. Thehypothesis testing method uses a significance level of 5%. The research resultsshow that Non-Performing Loans (NPL) have a significant effect on PT's ReturnOn Equity (ROE). Bank Negara Indonesia Tbk.