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All Journal JUIMA : Jurnal Ilmu Manajemen JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Bisnis Terapan Jurnal Ilmiah Satyagraha Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Jurnal Cahaya Mandalika Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Dharma Jnana Jurnal Pengabdian Pada Masyarakat Dharma Pengabdian Perguruan Tinggi (DEPATI) Jurnal Manajemen Dan Akuntansi Medan Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Riset Manajemen Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Tamilis Synex: Multidimensional Collaboration LANCAH Jurnal Inovasi dan Tren Jejak digital: Jurnal Ilmiah Multidisiplin
Aliah Pratiwi
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Analisis Efisiensi Penggunaan Modal Kerja Pada Pt. Holcim Indonesia Tbk. Latifah Chaeranil Hadiyati; Aliah Pratiwi; Nurhayati
Tamilis Synex: Multidimensional Collaboration Vol. 1 No. 03 (2023): Tamilis Synex: Multidimensional Collaboration
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/tls.v1i03.508

Abstract

Effective working capital management is crucial for the success and long-term sustainability of manufacturing companies. This study focuses on analyzing the financial performance of PT. Holcim Indonesia Tbk, a leading cement manufacturer, over a ten-year period (2012-2021). The analysis includes key financial ratios such as Working Capital Turnover, Receivable Turnover, Quick Ratio, and Current Ratio to assess the company's efficiency in managing its working capital. The findings reveal that PT. Holcim Indonesia Tbk exhibited fluctuating results in its financial performance during the studied period. The Working Capital Turnover indicated inefficiency in capital utilization in some years, emphasizing the need for further review. On the other hand, the Receivable Turnover demonstrated consistently good performance in managing accounts receivable. Furthermore, the Quick Ratio and Current Ratio indicated favorable liquidity positions, suggesting the company's ability to meet its short-term financial obligations effectively. These ratios play a vital role in ensuring the company's financial stability and ability to generate profits in the long term. The study's statistical analysis, including one-sample t-tests, confirmed the findings, supporting the conclusion that PT. Holcim Indonesia Tbk's financial performance was generally satisfactory, with some areas needing improvement. Overall, this research provides valuable insights for the company's financial management and decision-making processes, contributing to its long-term success in a challenging industry.
Pengaruh Debt to Equity Ratio (DER) dan Book Value Share (BVS) terhadap Return Saham pada PT. Bisi Internasional Tbk. Fathonah, Hijrah; Aliah Pratiwi; Aris Munandar
LANCAH: Jurnal Inovasi dan Tren Vol. 1 No. 2 (2023): November
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v1i2.1685

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh antara Debt to Equity Ratio dan Book Value Share terhadap Return Saham pada PT. Bisi Internasional Tbk. Metode analisi data yang digunakan yaitu dengan regresi linear berganda dengan variabel terikatnya (Y) Return Saham PT. Bisi Internasional Tbk dan variabel bebasnya adalah Debt to Equity Ratio (X1) dan Book Value Share (X2). Lokasi penelitian dilakukan pada PT Bisi Internasional Tbk yang beralamat di Jakarta Indonesia melalui informasi perusahaan dan laporan keuangan perusahaan yang tersedia di website Bursa Efek Indonesia (www.idx.co.id). Instrumen Penelitian yang digunakan dalam penelitian ini yaitu berupa daftar tabel laporan keuangan PT Bisi Internasional Tbk dalam bentuk laporan posisi keuangan dan laporan laba rugi dengan sampel data laporan keuangan PT Bisi Internasional Tbk dari tahun 2012-2021 (10 tahun) dari populasinya selama 14 tahun sejak tercatatnya di Bursa Efek Indonesia pada (IPO) tahun 2007-2021. Hasil penlitian menunjukkan bahwa adanya pengaruh yang signifikan baik secara parsial maupun simultan antara variabel Debt to equity ratio dan variabel Book value per share terhadap return saham pada PT. Bisi Internasional, Tbk. Peneliti menyarankan kepada investor yang akan melakukan investasi, sebaiknya terlebih dahulu mencari informasi yang telah dipublikasikan oleh perusahaan terkait sebagai petunjuk dalam pengambilan keputusan investasi. Dalam hal ini harus diperhatikan pula nilai perusahaan bersangkutan maupun kebijakan-kebijakan keuangan perusahaan tersebut layak sebagai tempat untuk berinvestasi.
ANALISIS PENGARUH STRUKTUR MODAL DAN KEBIJAKAN DIVIDEN TERHADAP RETURN SAHAM PADA PT. ASTRA INTERNATIONAL, TBK imel putri cahyati; ALIAH PRATIWI; Muniarty, Puji
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 2 (2025): Jurnal Manajemen dan Akuntansi Medan Juli 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i2.5934

Abstract

Pasar modal memiliki peran penting dalam mendorong pertumbuhan ekonomi suatu negara. Dalam era globalisasi saat ini, pasar modal memainkan peran vital dalam perekonomian Indonesia sebagai sarana investasi dan pendanaan. Struktur modal merupakan perimbangan atau proporsi pendanaan perusahaan yang bersumber dari hutang jangka panjang dan modal sendiri. Metode penelitian: Data yang digunakan merupakan data sekunder dari laporan keuangan PT Astra International Tbk periode 2014-2023. Metode analisis yang digunakan adalah regresi linear berganda dengan pengujian asumsi klasik untuk memastikan keandalan model penelitian. Hasil penelitian: Hasil penelitian menunjukkan bahwa struktur modal memiliki pengaruh negatif signifikan terhadap return saham PT Astra International Tbk, di mana peningkatan rasio utang cenderung menurunkan return saham perusahaan. Sementara itu, kebijakan dividen juga tidak memiliki pengaruh terhadap return saham, yang mengindikasikan bahwa investor memberikan respon positif terhadap pembagian dividen. Secara simultan, struktur modal dan kebijakan dividen mampu menjelaskan variasi return saham sebesar 0,048 atau 4,8%, sedangkan sisanya dipengaruhi oleh faktor-faktor lain di luar model penelitian. Implikasi dari penelitian ini adalah bahwa manajemen PT Astra International Tbk perlu mempertimbangkan optimalisasi struktur modal dan mempertahankan kebijakan dividen yang konsisten untuk meningkatkan return saham perusahaan Kesimpulan: Hasil penelitian menunjukkan bahwa struktur modal memiliki pengaruh negatif signifikan terhadap return saham PT Astra International Tbk, di mana peningkatan rasio utang cenderung menurunkan return saham perusahaan. Sementara itu, kebijakan dividen juga tidak memiliki pengaruh terhadap return saham, yang mengindikasikan bahwa investor memberikan respon positif terhadap pembagian dividen. Secara simultan, struktur modal dan kebijakan dividen mampu menjelaskan variasi return saham sebesar 0,048 atau 4,8%, sedangkan sisanya dipengaruhi oleh faktor-faktor lain di luar model penelitian. Implikasi dari penelitian ini adalah bahwa manajemen PT Astra International Tbk perlu mempertimbangkan optimalisasi struktur modal dan mempertahankan kebijakan dividen yang konsisten untuk meningkatkan return saham perusahaan.
PENGARUH KEBIJAKAN DIVIDEN DAN PERTUMBUHAN PENDAPATAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SUBSEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI Fanisyah Aulia Putri; ALIAH PRATIWI; Ovriyadin
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 2 (2025): Jurnal Manajemen dan Akuntansi Medan Juli 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i2.5947

Abstract

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis kebijakan dividen dan pertumbuhan pendapatan berpengaruh terhadap pertumbuhan laba pada perusahaan subsektor pertambangan yang terdaftar di BEI. Populasi dalan penenlitian ini adalah data annual report 34 perusahaan subsektor pertambangan yang bergerak dalam bidang produksi batu bara sejak terdaftar di Bursa Efek Indonesia. Dengan teknik pengambilan sampel untuk menentukan sampel yang akan digunakan dalam penelitian ini menggunakan teknik purposive sampling. Bentuk penelitian yang digunakan adalah metode asosiatif. Dan teknik pengumpulan data yang digunakan adalah dokumentasi dan studi pustaka. Teknik analisis yang digunakan menggunakan EVIEWS 12, menggunakan alat analisis seperti pemilihan estimasi model data panel, uji asumsi klasik, uji analisis regresi linier berganda, uji koefisien determinasi, uji t dan uji F. Penelitian ini mendapatkan hasil data berdistribusi normal serta memiliki hubungan yang linier. Dari penelitian ini diperoleh bahwa dividend payout ratio dan pertumbuhan pendapatan berpengaruh secara parsial terhadap pertumbuhan laba. Sedangkan dividend yield tidak berpengaruh secara parsial terhadap pertumbuhan laba. Dan secara simultan dividend payout ratio, dividend yield dan pertumbuhan pendapatan berpengaruh terhadap pertumbuhan laba.
Pengaruh Modal Kerja Dan Likuiditas Terhadap Kinerja Keuangan pada  PT. Pertamina (Persero), Tbk Nur Afni; Puji Muniarty; Aliah Pratiwi
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 2 (2025): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i2.3809

Abstract

This study aims to determine the “effect of working capital and liquidity on the financial performance of PT. Pertamina (Persero), Tbk from 2014 to 2023. Financial performance metrics include return on equity (ROE), current ratio (CR), and Working Capital Turnover (WCTO). CR measures liquidity, while WCTO measures working capital. To apply this quantitative technique, multiple linear regression analysis is used. The results showed that WCTO and CR had no significant effect on” ROE, either alone or in combination. A very small coefficient of determination (only 1% for working capital and liquidity) indicates that such factors do not significantly affect the financial success of the business. At PT. Pertamina (Persero), Tbk, the results showed that variables other than these two have a greater impact on ROE. This study suggests that companies should improve the efficiency of working capital management and optimal use of current assets in order to increase profitability.
Pengaruh Struktur Aset, Pertumbuhan Penjualan, dan Ukuran Perusahaan terhadap Struktur Modal pada PT Martina Berto, Tbk Ririn Dwi Aryanti; Nurul Huda; Aliah Pratiwi
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 3 No. 5 (2025): September : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v3i5.2073

Abstract

This study aims to determine the effect of asset structure, sales growth, and firm size on capital structure at PT Martina Berto Tbk during the period 2014–2023. The data used in this research is secondary data, namely the financial statements of PT Martina Berto Tbk over the past ten years, obtained from the company's official website (www.martinaberto.co.id), in the form of balance sheets and income statements. The analytical methods used include classical assumption tests, multiple linear regression analysis, and hypothesis testing, conducted using SPSS version 20. The results show that asset structure, sales growth, and firm size each have a significant partial effect on capital structure. Furthermore, asset structure, sales growth, and firm size simultaneously have a significant effect on the capital structure of PT Martina Berto Tbk..
Pengaruh Price Earning Ratio (PER), Net Interest Margin (NIM) dan Earning Per Share (EPS) Terhadap Harga Saham pada Bank BUMN yang Terdaftar di BEI Tria Rosalina; Aliah Pratiwi; Aris Munandar
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 1 No. 5b (2025): SEPTEMBER (Edisi Spesial)
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/j4hvrh46

Abstract

This study examines the effect of the Price to Earnings Ratio (PER), Net Interest Margin (NIM), and Earnings Per Share (EPS) on stock prices in state-owned banks listed on the Indonesia Stock Exchange (IDX). This associative study aims to determine the relationship between the two variables. This study examines the effect of the Price to Earnings Ratio (X1), Net Interest Margin (X2), and Earnings Per Share (X3) on bond stock prices (Y). The population of this study is financial report data from 47 state-owned banking companies listed on the IDX. The sample used is financial report data from four state-owned banking companies listed on the IDX: Bank BRI, Bank BNI, Bank MANDIRI, and Bank BTN, from 2020 to 2024 (5 years). The conclusions in this research are (a) Price Earning Ratio (PER) has no effect on stock prices (b) Net Interest Margin (NIM) has no effect on stock prices (c) Earning Per Share (EPS) has an effect on stock prices and (d) Price Earning Ratio (PER), Net Interest Margin (NIM) and Earning Per Share (EPS) have an effect on stock prices
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

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

Abstract

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

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

Abstract

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

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

Abstract

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).
Co-Authors A Rahman Azhari Alwi Aris Munandar Azizah Syarifahtul Nuraeni Daniel Happy Putra Fanisyah Aulia Putri Fathonah, Hijrah Hairul Imam Imel Putri Cahyati Intisari Haryanti Ita Iftitah Jaenab Juwani Latifah Chaeranil Hadiyati M. Rimawan Mawardin Mei Karlina Muhajirin Mujabir Mukhlis Nafisah Nurulrahmatiah Nur Amaliah Nurfitratun Hasanah Nurhayati Nurul Huda Nurul huda Ovriyadin Puji Muniarty Ramdhani Ramdhani Ririn Dwi Aryanti safira nurlita Safira Nurlita1 Sagiratun, Safira Siti Rohana Sumiati Syahraini Nabila Tria Rosalina Yanti