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PENGARUH RETURN ON EQUITY, COMPANY SIZE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2023 Wulandari, Dwi Agustin; Reviandani, Wasti
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i11.11697

Abstract

Sektor keuangan memiliki peran penting untuk meningkatkan pertumbuhan ekonomi suatu negara karena dapat mendorong kegiatan perekonomian dan memacu pertumbuhan ekonomi Indonesia. Penelitian ini bertujuan untuk mengetahui pengaruh Retun On Equity, Company Size dan Financial Distress terhadap Nilai Perusahaan pada perusahaan Sektor Keuangan yang terdaftar di Bursa Efek Indonesia. Metode penelitian menggunakan metode penelitian kuantitatif dengan sampel sebanyak 21 perusahaan dengan periode 2018-2023. Data yang diperoleh dianalisis dengan teknik analisis Regresi Linier Berganda menggunakan program SPSS 26. Hasil penelitian menunjukkan bahwa Return On Equity berpengaruh secara positif dan signifikan terhadap Nilai Perusahaan, sedangkan Company Size dan Financial Distress berpengaruh secara negatif dan signifikan terhadap Nilai Perusahaan. Kata kunci: Return On Equity; Company Size; Financial Distress; dan Nilai Perusahaan. Abstract The financial sector has an important role in increasing the economic growth of a country because it can encourage economic activities and spur economic growth in Indonesia. This study aims to determine the effect of Return on Equity, Company Size and Financial Distress on Company Value in Financial Sector companies listed on the Indonesia Stock Exchange. The research method uses a quantitative research method with a sample of 21 companies with a period of 2018-2023. The data obtained were analyzed using Multiple Linear Regression analysis techniques using the SPSS 26 program. The results of the study indicate that Return on Equity has a positive and significant effect on Company Value, while Company Size and Financial Distress have a negative and significant effect on Company Value. Keywords: Return On Equity; Company Size; Financial Distress; and Company Value
Penentuan Nilai Aset Dan Metode Depresiasi Aset SMA Muhammadiyah 3 Jember Berbasis Nilai-Nilai Keislaman Aspirandi, Rendy Mirwan; Thamrin, Mohammad; Satoto, Eko Budi; Halim, Moh; Sahida, Ayunda Septia Wulandari; Wulandari, Dwi Agustin
Abdi Panca Marga Vol 4 No 1 (2023): Jurnal Abdi Panca Marga Edisi Mei 2023
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Panca Marga Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/abdipancamarga.v4i1.1366

Abstract

Assets are the most important part of an entity, both private and state entities (Sarikadarwati et al., 2022). Asset data owned by an entity becomes the basis for assessing the development of the entity concerned. Assets are also the basis for determining the size of an entity. In fact, SMA Muhammadiyah 3 Jember has not optimally implemented asset recording. Therefore, determining the value of assets and the method of depreciating assets is needed by SMA Muhammadiyah 3 Jember. This community service method is carried out online and offline (blended learning). The mentoring process takes about 6 months. The result of the dedication is that the asset officers of SMA Muhammadiyah 3 Jember understand the method of valuation of assets and depreciation that are treated for each asset at SMA Muhammadiyah 3 Jember. The asset valuation method used is based on acquisition cost. The depreciation or depreciation method used is the straight-line method which is relatively simple and easy to understand. The economic age of Muhammadiyah 3 Jember High School assets is based on tax regulations Regulation of the Minister of Finance of the Republic of Indonesia Number 11/PMK.010/2020 concerning Income Tax Facilities for Investment in Certain Business Fields and/or in Certain Regions.
Comparation Between Mac conkey and Coconut Water Medium as a Growth Medium for Escherichia coli Prayekti, Endah; Suliati, Suliati; Wulandari, Dwi Agustin
JURNAL INDONESIA DARI ILMU LABORATORIUM MEDIS DAN TEKNOLOGI Vol 3 No 1 (2021): Laboratory innovation : The challenge for medical laboratory
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/ijmlst.v3i1.1906

Abstract

Escherichia coli is the bacteria that can cause diarrhea in humans and often used as a parameter of stool environmental pollution. Culture of E. coli from the sample often requires Mac Conkey as commercial media which is able to distinguish it from other bacteria in the Enterobacteriaceae group. Commercial media such as Mac Conkey certainly has a price that is quite expensive because of its ability as a growth medium for Enterobacteriaceae. Therefore, in the study tested natural ingredients that can be used for growth media, such as coconut water. The purpose of this study was to compare the ability of Mac Conkey media and coconut water to support the growth of E. coli. This research is an experimental study with a completely randomized design. The concentration of coconut water tested was 0%, 20%, 40%, 60%, 80%, and 100%. The results showed that at the concentration of coconut water 20% to 60% the number of E. coli colonies on coconut water media was slightly below the Mac Conkey Agar media, while in coconut water a concentration of 80% showed a greater number of colonies than Mac Conkey. The Mann Whitney test showed a significant difference between the number of colonies on 80% coconut water media and Mac Conkey Agar, which was equal to 0.004 (p < 0.05). Based on these results, coconut water has the potential to be used as a growth medium for E. coli.