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The influence of debt to assets ratio (DAR), inventory turnover (ITO), total assets turnover (TATO), net profit margin (NPM), and sales growth (SG) on return on assets (ROA) at PT Sritex TBK period 2013-2022 Sonia Chandra Utami; Yoyo Sudaryo; Gurawan Dayona Ismail; Riyandi Nur Sumawidjaja; Andre Suryaningprang; Dadan Abdul Aziz
Jurnal Scientia Vol. 13 No. 01 (2024): Education, Sosial science and Planning technique, 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v13i01.2238

Abstract

This research was conducted to determine the effect of Debt to Assets Ratio (DAR), Inventory Turnover (ITO), Total Assets Turnover (TATO), Net Profit Margin (NPM) and Sales Growth on PT Sritex's Return On Assets (ROA) for the 2013-2022 period. The research method used uses quantitative research methods with descriptive and verification approaches. The data source in this research is secondary data obtained through annual financial reports using purposive sampling techniques. Data analysis techniques use descriptive analysis techniques, verification analysis, correlation coefficient analysis, coefficient of determination analysis and hypothesis testing, both partial and simultaneous testing with data analysis tools using SPSS version 25. The results of this research partially show Inventory Turnover (ITO), Total Assets Turnover (TATO) and Net Profit Margin (NPM) have a significant effect on Return On Assets (ROA), while Debt to Assets Ratio (DAR) and Sales Growth have no significant effect on Return On Assets (ROA), while simultaneously all independent variables has a significant effect on Return On Assets (ROA).
The influence of current ratio (CR), debt to assets ratio (DAR), debt to equity ratio (DER), total assets turnover (TATO) on return on assets (ROA) in swarga farma pharmacies Manasye Arveni Sinamo; Yoyo Sudaryo; Gurawan Dayona Ismail; Andre Suryaningprang; Dedi Supiyadi; Dadan Abdul Aziz
Jurnal Scientia Vol. 13 No. 01 (2024): Education, Sosial science and Planning technique, 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v13i01.2263

Abstract

Return on Assets is one of the profitability ratios. Profitability is a financial ratio and one of the important indicators for measuring or assessing a company It can be used to analyze a company's finances because the level of profitability can describe the company's performance as seen from the company generating profits. This research aims to determine the effect of the Current Ratio (CR), Debt to Assets Ratio (DAR), Debt to Equity Ratio (DER), and Total Assets Turnover (TATO) on Return On Assets (ROA) at the Swarga Farma Pharmacy for the February – November Period. 2023. This research uses quantitative methods with descriptive and verification approaches. The data source used is secondary data, and data collection uses documentation studies in the form of annual financial reports. The sample used was a purposive sampling method. The data analysis techniques used are descriptive, regression, correlation, coefficient of determination, and partial or simultaneous hypothesis testing using the SPSS version 25 application. The results of this research show that. The results of the partial coefficient of determination show that CR makes a contribution that is not large enough and does not have a significant effect on ROA, DAR makes a contribution that is not large enough and does not have a significant effect on ROA, DER makes a contribution that is not large enough and does not have a significant effect. On ROA and TATO makes a fairly large contribution and does not significantly affect ROA. significant effect on ROA. Simultaneously, CR, DAR, DER, and TATO significantly affect ROA.
Measuring the Capital Adequacy Ratio for Bank Business Activity Group 3 that listed in Indonesia Stock Exchange Herlina*, Listri; Suryaningprang, Andre
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 12 No. 2: Juni 2023
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v12i2.9442

Abstract

This study analyzes how the capital condition of 10 commercial banks in the category of bank business activity group 3 which is listed on IDX. The analysis is related to central bank regulation concerning banks being required to increase capital more than the minimum capital adequacy ratio as a buffer to prevent a crisis. Using the panel data regression method to analyze the issue, four independent variables used from internal factors namely Non-Performing Loan, Net Interest Margin, Loan to Deposit Ratio, and Credit Growth, there are one bank has the capital highest and only needs to increase its capital for 4% to join bank business activity group. Furthermore, there are three banks with the lowest capital adequacy ratio. Research results found that NPL significantly affects the capital of 10 banks Group 3. Based on the result, when Non-Performing Loans increase the banks will increase their capital reserves beyond the minimum capital reserves that have been set as a buffer against potential losses. Keywords: CAR; Bank Capital; Fixed Effect Method; Buffer; NPL Abstrak Penelitian ini dilakukan untuk mengetahui bagaimana kondisi permodalan 10 bank umum dalam kategori kegiatan usaha bank kelompok 3 yang terdaftar di BEI. Analisis ini terkait dengan peraturan bank sentral tentang bank yang wajib meningkatkan modal lebih dari rasio kecukupan modal minimum sebagai penyangga (Buffer) apabila terjadi krisis keuangan dan ekonomi yang dapat mengganggu stabilitas sistem keuangan. Dengan menggunakan metode regresi data panel untuk menganalisis permasalahan tersebut, digunakan empat variabel independen dari faktor internal yaitu NPL, NIM, LDR, Pertumbuhan Kredit. Terdapat 1 bank yang memiliki permodalan tertinggi dan dengan hanya menambah modal sebesar 4% bank tersebut dapat masuk kedalam kategori Bank Unit Kegiatan Usaha. Selanjutnya, terdapat tiga bank dengan rasio kecukupan modal terendah sehingga bank tersebut wajib meningkatkan modalnya. Hasil penelitian membuktikan bahwa NPL berpengaruh positif dan signifikan terhadap permodalan 10 bank Bank Unit Kegiatan Usaha 3. Dengan berpengaruhnya NPL terhadap permodalan bank, maka Ketika NPL meningkat bank akan menambah cadangan modal melebihi minimum cadangan modal yang telah di tetapkan sebagai penyangga terhadap potensi kerugian. Kata Kunci: CAR; Modal bank; Metode Fixed Effect; Penyangga; NPL
The Influence of Financial Ratios on The Return on Assets in Multinational Companies Rizkyanti, Mira; Herlinawati, Erna; Suryaningprang, Andre
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 13 No. 1: December 2023
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v13i1.11354

Abstract

PT Malindo Feedmill Tbk is hampered by a decline in profit in 2022 of 56.54% which has an impact on the return on assets (ROA) of only 0.6%. The aim of this research is to find out whether the decline in Return On Assets is affected by Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO) and Net Profit Margin (NPM). This research uses quantitative methods and secondary data as well as purposive sampling. On the data obtained, classical assumption tests, multiple linear regression tests and partial and simultaneous hypothesis testing were carried out. The test results show that CR has no significant effect on ROA with tcount 0.709 < ttable 2.776 and sig. 0.510 > 0.05; DER has no significant effect on ROA with tcount 1.492 < ttable 2.776 and sig. 0.196 > 0.05; TATO has a significant effect on ROA with tcount 4,028 > ttable 2,776 and sig 0.010 < 0.05; NPM has a significant effect on ROA with tcount 5.079 > ttable 2.776 and sig 0.004 Ftable 5.19, and sig. 0.013 < 0.05 and contributes to ROA of 89%, the remaining 11% is influenced by other factors outside the research model.
TOURIST VILLAGE DEVELOPMENT THROUGH COMMUNITY EMPOWERMENT APPROACH suryaningprang, andre; Herlina, Listri; Wiryany, Detya; Nuradina, Kartika
Pasundan International of Community Services Journal (PICS-J) Vol. 5 No. 1 (2023): Volume 05 Number 01 June 2023
Publisher : LPM Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/picsj.v5i1.8829

Abstract

The tourist area is a tourism asset of an area that must be maintained and developed with all its attractiveness and uniqueness. Tourist visits to a place depend on the advantages possessed by the area. Tourism villages certainly have an effect on the economy of an individual, community to a region. In the Law of the Republic of Indonesia Number 10 of 2009, tourism is a variety of tourism activities and is supported by various facilities and services provided by the community, businessmen, government and local governments. In addition, in law number 20 of 2009 concerning tourism which states that the condition of nature, flora and fauna as a gift from God Almighty, as well as historical, artistic
Pengaruh current ratio, return on asset, dan return on equity terhadap harga saham Icha Sandrina, Icha Sandrina; Suryaningprang, Andre; Sudaryo, Yoyo; Herlinawati, Erna; Saputro, Arie Hendra
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

The purpose of this study was to examine the effect of inventory costs at PT HM Sampoerna Tbk on the Current Ratio (CR), Return On Assets (ROA), and Return On Equity (ROE). This research uses descriptive, quantitative, and verification methods based on empirical philosophy. For this reason, this study uses a purposive trial examination which produces one organization from 2012-2021. This study used the documentation strategy and information selection in the quantitative methodology. The organization's official website, the Indonesia Stock Exchange (IDX), and other supporting pages provide information. Microsoft Succeed, and SPSS 25 were used to carry out examinations in this study. Based on the findings of this study, inventory costs are jointly influenced by Current Ratio (CR), Return On Assets (ROA), and Return On Equity (ROE).
Pengaruh current ratio, debt to asset ratio, earning per share, dan return on asset terhadap harga saham Meilani, Haifa Syafira; Suryaningprang, Andre; Sudaryo, Yoyo; Herlinawati, Erna; Siddiq, Andhika Mochamad
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

Fundamental analysis is the underlying principle that causes changes in stock values. The purpose of this study was to examine the effect of the Current Ratio (CR), Debt to Asset Ratio (DAR), Earning Per Share (EPS), and Return On Assets (ROA) on stock prices at PT Semen Indonesia Tbk. The research sample for one company was selected through purposive sampling for 2012–2021. This research uses a quantitative approach with secondary data through the documentation method. Data were obtained from the company's official website, Indonesia Stock Exchange (IDX) platforms, and others. This study uses SPSS 25 and Microsoft Excel for descriptive and verification analysis. Based on the findings of this study, the Debt to Asset Ratio (DAR), Earning Per Share (EPS) and Return on Assets (ROA) have a significant effect on stock prices, but the Current Ratio (CR) has no significant impact on stock prices.
THE OPTIMIZATION OF MARKETING CHANNELS TO INCREASE BUSINESS INCOME OF LEMON FARMERS IN LEMBANG, INDONESIA Herlina, Listri; Suryaningprang, Andre; Meltareza, Ridma
Inaba of Community Services Journal Vol. 1 No. 1 (2022): Volume 1 No. 1, June 2022
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/inacos.v1i1.23

Abstract

West Bandung Regency, West Java has various types of agricultural products. One of the agricultural products produced is lemon. From the time the pandemic occurred at the end of 2019 until it peaked in 2020 and 2021 demand for lemons increased by 81%. However, at this time in 2022, there is a 50% decrease in demand which has resulted in the income of lemon farmers dropping significantly. One of the causes of the decline in demand is that lemon farmers only focus on a few regular consumers who order large quantities of lemons, as a result, when market demand falls, these consumers will automatically lower their orders. In addition, farmers are unskilled in marketing lemons because they are only used to relying on a few consumers, which makes their garden yields pile up, causing losses. The purpose of this paper is to determine the optimization of effective marketing channels so as to increase the income of lemon farmers.
Pengaruh Current Ratio (CR) Return On Equity (ROE) Dan Price Earning Ratio (PER) Terhadap Harga Saham Pada PT Alam Sutera Tbk Periode 2013 – 2022 Aprilliani, Pritta; Yoyo Sudaryo; Dadan Abdul Aziz Mubarok; Listri Herlina; Andre Suryaningprang
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 2 (2024): April 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i2.2370

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio, Return On Equity dan Price Earning Ratio terhadap Harga Saham Pada PT Alam Sutera Tbk periode 2013-2022. Metode yang digunakan dalam penelitian ini adalah kuantitatif, sumber data yang digunakan data sekunder, teknik pengumpulan data dengan metode dokumentasi, sampel yang digunakan Non-probability sampling dengan teknik purposive sampling. Populasi diambil dari seluruh laporan keuangan tahunan di PT Alam Sutera Tbk Periode 2013 – 2022. Teknik analisis data dan pengujian hipotesis menggunakan analisis deskriptif dan analisis verifikasi yaitu Uji Asumsi Klasik, Analisis Regresi, Analisis Koefisien Korelasi, Analisis Koefisien Determinasi dan pengujian Hipotesis yaitu Uji Parsial (Uji t) dan Uji Simultan (Uji F). Hasil dari penelitian ini menunjukan bahwa, variabel CR di peroleh nilai t hitung sebesar -.411 dimana t hitung lebih kecil dibandingkan t tabel (-.411 < 2.306), sehingga dapat diartikan bahwa H0 diterima. Dengan nilai signifikansi sebesar 0,696 > 0.05 sehingga H0 diterima, artinya bahwa secara parsial tidak ada pengaruh antara CR dan Harga Saham, variabel ROE di peroleh nilai t hitung sebesar 1.914 dimana t hitung lebih kecil dibandingkan t tabel (1.914 < 2.306), sehingga dapat diartikan bahwa H0 diterima. Dengan nilai signifikansi sebesar 0.104 > 0.05 sehingga H0 diterima, artinya bahwa secara parsial tidak ada pengaruh antara ROE dan Harga Saham, variabel PER di peroleh nilai t hitung sebesar -.245 dimana t hitung lebih kecil dibandingkan t tabel (-.245 < 2.306), sehingga dapat diartikan bahwa H0 diterima. Dengan nilai signifikansi sebesar 0.814 > 0.05 sehingga H0 diterima, artinya bahwa secara parsial tidak ada pengaruh antara PER dan Harga Saham. Secara simultan dapat diketahui bahwa nilai sebesar .386 atau 38,6% yang berarti Harga Saham sebesar 38,6% dipengaruhi oleh ketiga variabel independen (X) sedangkan sisanya sebesar 61,4% dipengaruhi oleh faktor lain.
Pengaruh Biaya Operasional Pendapatan Operasional, Net Interest Margin Dan Loan To Deposit Ratio Terhadap Return On Asset Dengan Firm Size Sebagai Variabel Moderasi (Pada Bank Tabungan Negara Tbk Periode Tahun 2010-2022) Zamzam, Rizqi Darmawan; Suryaningprang, Andre
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 3 (2024): Juni 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i3.2463

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Biaya Operasional Pendapatan Operasional (BOPO), Net Interest Margin (NIM) dan Loan To Deposit Ratio (LDR) terhadap Return On Asset (ROA) dengan Firm Size pada Bank Tabungan Negara Tbk periode tahun 2010-2022. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif dan analisis verifikatif. Hasil dari penelitian ini didapatkan bahwa. BOPO berpengaruh signifikan terhadap ROA secara parsial, NIM berpengaruh signifikan terhadap ROA secara parsial, LDR berpengaruh signifikan terhadap ROA secara parsial. BOPO, NIM dan LDR berpengaruh signifikan terhadap Return on Asset secara simultan. Firm Size dapat memoderasi/memperkuat pengaruh BOPO terhadap ROA secara parsial. Firm Size dapat memoderasi/memperkuat pengaruh NIM terhadap ROA secara parsial. Firm Size tidak dapat memoderasi/memperlemah pengaruh LDR terhadap ROA secara parsial. Firm Size dapat memoderasi/memperkuat pengaruh BOPO, NIM, dan LDR terhadap ROA secara simultan.
Co-Authors Abdul Aziz, Dadan Adhima, Rio Fauzan Andrey Satwika Yogaswara Aprilliani, Pritta Arie Hendra Saputro Auliya, Nisa Ayatika, Arini Chaidir, Moehammad Ilham Dadan Abdul Aziz Dadan Abdul Aziz Dadan Abdul Aziz Mubarok Dadan Abdul Aziz Mubarok Dayona Ismail, Gurawan Dayona, Gurawan Detya Wiryany Disman Disman Ellen Rusliati Erna Herlinawati Fanji Wijaya Fany Oktaviani Febriyanti, Diah Fitri Julianti Gunawan, Wulandari Gurawan Dayona Ismail Gurawan Dayona Ismail Herlina*, Listri Herlinawati , Erna Icha Sandrina, Icha Sandrina Ihwan Nudin, Mohammad Rizky Indah, Dewi Yuliati Jaja Suteja Kaniasari Wulan Dewi Khoirunnisa, Asyifa Lella N Q Irwan Listri Herlina Listri Herlina Manasye Arveni Sinamo Maulani, Magfira Gifani Meilani, Haifa Syafira Mukti Ali, Mochammad Mulyaningrum Mulyaningrum MULYANINGRUM SUDIBYO Muttaqin, Ridlwan Nuradina, Kartika Nurillah, Dewi Fitriani Nurshifa Putri Irawan Permana, Ari Putri, Salma Sofyanti R. Rheina Amalina Iskandar Ramdan, Ahmad Taufiq Maulana Rasti Ristiya Ratih Hurriyati Recky, Recky Ridma Meltareza Ridwan Ridwan Ristiya, Rasti Riyandi Nur Sumawidjaja Riyandi Nur Sumawidjaja Rizkyanti, Mira Sayyidinaa Zahra Ridha Pramitha Siddiq, Andhika Mochamad Siti Nur Asyifa, Alma Sonia Chandra Utami Suci Fauziah Lestari Sudaryo , Yoyo Sufyani, Mujibah Achyar Suhendra Suhendra Sumawidjaya, Riyandi Nur Supiyadi , Dedi Supiyadi, Dedi Suryatna, Tri Tawaqal, Rizki Surya Wanda, Syalwa Nazhifah Aulya Wentri Merdiani Wini Fetia Wardhiani Wulandari Gunawan Yoyo Sudaryo Zamzam, Rizqi Darmawan Zulfiqar, Mochammad