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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) International Journal of Business and Applied Economics (IJBAE) Electronic Journal of Education, Social Economics and Technology Jurnal Ilmiah Manajemen dan Kewirausahaan
Jufri Sani Akbar
Fakultas Ekonomika Dan Bisnis, Universitas Pertiba
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THE EFFECT OF RETURN ON ASSETS AND RETURN ON EQUITY ON PRICE TO BOOK VALUE ON BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Jufri Sani Akbar
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.2814

Abstract

Price to Book Value Ratio (PBV) is a ratio that shows the results of the comparison between the market price per share and the book value per share. This ratio is used to measure the level of stock prices whether overvalued or undervalued. The lower the Price to Book Value of a stock, the stock is categorized as undervalued, which is very good for long-term investment. However, the low value of Price to Book Value can also indicate a decline in financial performance. The theory that underlies this research is Signaling Theory, which is an action taken by the company to provide instructions for investors about how management views the company's prospects. This signal is in the form of information about what management has done to realize the owner's wishes. This study aims to determine the effect of Return on Assets and Return on Equity on Price to Book Value simultaneously and partially in banking companies listed on the Indonesia Stock Exchange. The method used in this study is an associative approach, and the data used are 2020 data with a large sample of 39 banking companies listed on the Indonesia Stock Exchange with positive Return on Assets, Return on Equity and Price to Book Value values. The results of this study indicate: 1) there is an effect of Return on Assets and Return on Equity on Price to Book Value simultaneously, 2) there is a partial effect of Return on Assets on Price to Book Value and 3) there is no effect of Return on Equity on Price to Value partially. Keywords: Return on Assets, Return on Equity and Price to Book Value.
THE INFLUENCE OF COST OF PRODUCTION FULL COSTING AND VARIABLE COSTING METHODS ON SALES RESULTS (CASE STUDY IN KRIPIK CUMI COMPANY IN BANGKA DISTRICT) Jufri Sani Akbar; Nadia Sri Rezeki
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.7147

Abstract

This research aims to determine the effect of the cost of production using the full costing method and variable costing on sales results at Kripik Cumi company in Bangka Regency. The approach used in this research is a comparative approach which intends to compare different conditions to a problem. The data used are primary data and secondary data, namely data obtained by researchers directly on the object of research and data already available from other parties. Determination of the sample carried out by purposive sampling, namely the sample selected using certain considerations and the number of samples used in this study, data analysis techniques using financial analysis and statistical analysis, financial analysis used in the form of calculating the cost of production, while statistical analysis used are multiple regression and hypothesis testing. The results of the research revealed that the cost of goods manufactured using the full costing method obtained higher yields than the variable costing method. The results of statistical analysis, that the magnitude of the influence of the two costs of production on sales results is 95.2%, and the results of the hypothesis test of the cost of production using the full costing method and the costing variable have a significant effect on sales results, while the results of partial hypothesis testing that have an effect are only price. cost of production of variable costing on sales results, so the company is advised to use the variable costing method Keywords: Full Costing Method, Variable Costing Method and Sales Results
Keterampilan Manajerial Organisasi (Studi Pada Perwakilan Bkkbn Provinsi Kepulauan Bangka Belitung) Priangkawijayantie, Endah Rahmartahayu; Akbar, Jufri Sani; Radiansyah , Adrian; tuah tuha, panca; pasaribu, johni paul karolus
Jurnal Ilmiah Manajemen dan Kewirausahaan (JUMANAGE) Vol 3 No 1 (2024): Volume 3 Nomor 1 Januari 2024
Publisher : LPPM Universitas Dinamika Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33998/jumanage.2024.3.1.1598

Abstract

Dalam era yang sangat dinamis saat ini, keterampilan manajerial menjadi krusial untuk memastikan kepemimpinan dan manajemen yang efektif dalam sebuah organisasi. Penelitian ini bertujuan untuk menganalisis dampak keterampilan manajerial pada kinerja organisasi, khususnya pada Perwakilan BKKBN Provinsi Kepulauan Bangka Belitung melalui pendekatan studi kasus. Metode kualitatif digunakan melalui observasi, studi pustaka, dan wawancara terhadap pimpinan (eselon 2 dan 3) di Perwakilan BKKBN Provinsi Kepulauan Bangka Belitung, yang berjumlah 7 responden. Hasil penelitian menunjukkan bahwa keseluruhan pimpinan Perwakilan BKKBN Provinsi Kepulauan Bangka Belitung berhasil menerapkan keterampilan konseptual, interpersonal, teknis, dan politik secara efektif dan konsisten, serta mengintegrasikannya dalam praktik sehari-hari. Hal ini berimplikasi positif pada efisiensi operasional, hubungan harmonis, peningkatan kualitas layanan, stabilitas organisasi, reputasi yang positif, serta kontribusi positif terhadap program pembangunan keluarga, pengendalian penduduk, dan keluarga berencana. Namun, terdapat beberapa hambatan yang teridentifikasi diantaranya kurangnya sumber daya, resistensi terhadap perubahan, kebutuhan akan pelatihan tambahan, dan tantangan dalam menciptakan keselarasan antarbidang serta mengatasi kompleksitas perubahan lingkungan.
ANALYSIS OF FINANCIAL PERFORMANCE USING FINANCIAL RATIO ACCORDING TO THE DECREE OF THE MINISTER OF BUMN NUMBER KEP-100/MBU/2002 Jufri Sani Akbar; Muhammad Ikhsan
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i2.14225

Abstract

This research aims to determine the level of financial performance of State-Owned Enterprises using financial ratios according to the Decree of the Minister of BUMN No: KEP-100/MBU/2002. The BUMN that is the object of research is PT. Timah Tbk. The data source used is secondary data contained in the Indonesian Stock Exchange by taking data samples using purposive sampling taking into account the data which is still updated and published on the Indonesian Stock Exchange. while the data analysis technique uses quantitative analysis with a financial ratio approach contained in the Decree of the Minister of BUMN No: KEP-100/MBU/2002. The results of this research show that the company's financial performance in 2019 received the predicate B which means unhealthy, in 2020 the company's financial performance received the predicate BB which means unhealthy, in 2021 the company's financial performance received the predicate AA which means healthy, in 2022 the company's financial performance received the predicate AA means healthy, while in 2023 the company's performance will receive the title BB, which means unhealthy. Keywords: Financial Performance and Financial Ratios
THE EFFECT OF COMPANY SIZE, ASSET GROWTH AND ASSET STRUCTURE ON CAPITAL STRUCTURE IN THE TEXTILE AND GARMENT INDUSTRY OF THE INDONESIA STOCK EXCHANGE Akbar, Jufri Sani; Nadia Sri Rezeki
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i2.17693

Abstract

The Textile and Garment Industry is an industry that makes a significant contribution to economic growth in Indonesia, making a large contribution to the PDP (Gross Domestic Product), then the reason in this study is how company size, asset growth and asset structure can affect capital structure. Research with 12 samples of textile and garment companies listed on the IDX with data from 2020 - 2024 using the purposive sampling method. Pecking order theory is the choice because the use of funding sources refers to internal funds, debt, and equity. The analysis method uses parametric statistics panel data regression with variable measurement assumptions. The results of the regression analysis obtained the results that the R-squared was 0.666565 and the Adjusted R-squared was 0.558424, and this is evident from the results of hypothesis testing both simultaneously and partially there is an influence of company size, asset growth and asset structure on capital structure. Keywords: Company Size, Asset Growth, Asset Structure and Capital Structure
The Role of Operational Efficiency, Liquidity, Leverage, and Company Growth on Company Value at IDX Husvifa, Nurfa Rini; Suhardi, Suhardi; Akbar, Jufri Sani
Electronic Journal of Education, Social Economics and Technology Vol 6, No 1 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i1.516

Abstract

This study aims to analyze the influence of Return on Assets, Current Ratio, Debt to Equity Ratio, and company growth on the company's value variables using panel data regression.  The sample in this study is pharmaceutical sector companies listed on the Indonesia Stock Exchange from 2019-2023. The results of the study show that ROA and CR have a positive and significant influence on the company's value variables. The DER and GROWTH variables have no significant influence on the company's value variables. Based on the results of the research, the next research can consider the addition of other variables that have the potential to have more influence on dependent variables, such as capital structure, operational efficiency, or external factors such as macroeconomic conditions. To obtain more accurate results, future research may try to use other regression methods, such as the Fixed Effect Model (FEM) or the Generalized Method of Moments (GMM), which may be more appropriate in capturing relationships between variables. This study only used a limited sample of certain companies. Subsequent studies may also expand the scope by examining different industry sectors or comparing results between large and small companies to understand broader dynamics, including considering using data over a longer period, as well as considering the effects of market dynamics and changes in economic policies.
ANALYSIS OF FINANCIAL PERFORMANCE USING FINANCIAL RATIO ACCORDING TO THE DECREE OF THE MINISTER OF BUMN NUMBER KEP-100/MBU/2002 Akbar, Jufri Sani; Ikhsan, Muhammad
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i2.14225

Abstract

This research aims to determine the level of financial performance of State-Owned Enterprises using financial ratios according to the Decree of the Minister of BUMN No: KEP-100/MBU/2002. The BUMN that is the object of research is PT. Timah Tbk. The data source used is secondary data contained in the Indonesian Stock Exchange by taking data samples using purposive sampling taking into account the data which is still updated and published on the Indonesian Stock Exchange. while the data analysis technique uses quantitative analysis with a financial ratio approach contained in the Decree of the Minister of BUMN No: KEP-100/MBU/2002. The results of this research show that the company's financial performance in 2019 received the predicate B which means unhealthy, in 2020 the company's financial performance received the predicate BB which means unhealthy, in 2021 the company's financial performance received the predicate AA which means healthy, in 2022 the company's financial performance received the predicate AA means healthy, while in 2023 the company's performance will receive the title BB, which means unhealthy. Keywords: Financial Performance and Financial Ratios
Increasing Rural Economic Empowerment Through Inclusive Finance: A Case Study of Dolokgede Village, East Java Astuti, Nelly; Akbar, Jufri Sani; Makrus, Mohammad
International Journal of Business and Applied Economics Vol. 3 No. 5 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i5.11320

Abstract

Financial inclusion is one of the main pillars in efforts to eradicate poverty and improve community welfare.  This research aims to explore how financial inclusion programs can be implemented more effectively in rural communities by considering local needs and characteristics. This research used mixed methods on village communities in Dolokgede, East Java. The population in this study was the entire community of Dolokgede village. Samples were taken using purposive sampling as many as 312 people. Primary data was collected through surveys. The research results show that the financial inclusion program has had a significant impact on improving the economic welfare of the community in Dolokgede Village by providing better access to capital and financial services.
Co-Authors Husvifa, Nurfa Rini Johni Paul Karolus Pasaribu Makrus, Mohammad Muhammad Ikhsan Muhammad Ikhsan Nadia Sri Rezeki Nadia Sri Rezeki Nelly Astuti Priangkawijayantie, Endah Rahmartahayu Radiansyah , Adrian Suhardi Suhardi tuah tuha, panca