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ANALYSIS OF ECONOMIC GROWTH AND EXPORT DEVELOPMENT OF BANGKA BELITUNG ISLANDS Jufri Sani Akbar; Nadia Sri Rezeki
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 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.v5i4.3935

Economic growth is one indicator to measure that an area is prosperous and prosperous, while exports are one of the efforts to increase economic growth. Indonesia's economic growth in Quarter III-2021 grew by 3.51 percent when compared to Quarter III-2020 (y-on-y), and the development of Indonesia's export value in September 2021 reached US$ 20.60 billion, down 3.84 percent compared to exports in August 2021. With national conditions that will affect regional economic growth, the Bangka Belitung Islands Province's economic growth rate at the end of 2020 has decreased by negative 2.30% and the value of nomigas exports is negative 8.96%. By using a regression analysis tool, it is found that economic growth for the 12 quarters of the period 2018 to 2020 is positively correlated with export developments, which is 0.247 positive. The correlation value is in the low or weak category. Meanwhile, the effect of exports on economic growth is 0.061 or 6.1%. Efforts to increase economic growth can apply the theory of economic growth, implement strategies to increase exports, because there is a strength possessed by the Province of the Bangka Belitung Islands in the form of production factors. Keywords: Economic Growth and Export Development.

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

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.

RISIKO DAN RETURN INVESTASI SAHAM DALAM MENENTUKAN KEPUTUSAN INVESTASI Jufri Sani Akbar
JEM Jurnal Ekonomi dan Manajemen Vol 7 No 2 (2021): JEM JURNAL EKONOMI DAN MANAJEMEN
Publisher : LPPM STIE PERTIBA Pangkalpinang

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

Investment risk occurs due to the difference between the expected rate of return with the actual rate of return, conditions of uncertainty will cause unwanted risk. Investors will feel safe if macroeconomic conditions are good, inflation is under control, exchange rates strengthen and interest rates are low. In investing, investors expect a return, either in the form of dividends or capital gains. The expected return on Indosat shares as the case study is 4.32% for a period of six months from June to November 2021, while the magnitude of the risk for the shares is 7.52%. The second case study is Telkom's stock, where the expected return is 2.87% and the stock risk is 5.39%. In addition to analyzing the respective stocks, stocks are also analyzed in the form of a portfolio with a case study combining the two stocks. From the results of portfolio analysis, it is obtained that the expected return is 3.96% with the allocation of funds of 75% and 25%, the expected return is the highest from the alternative allocation of investment funds, while the portfolio risk is 0.16%. Investment decisions on the basis of risk and return are influenced by the attitude of investors in facing risk. If investors want to get a large return, then the choice falls on the ISAT stock code, if investors want low risk, then the choice falls on the TLKM stock code, and if investors want both stocks, then the investment decision is taken in the form of a portfolio with a return of 3.96% and a risk of 0.16%. Keywords: Risk, Return and Investment Decision

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

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

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

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

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

Pengaruh Jiwa Kewirausahaan Motivasi Dan Modal Usaha Terhadap Perkembangan Umkm Amin, Mat; Siti Napisah; Jufri Sani Akbar
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 5 No. 1 (2025): Artikel Riset Maret 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v5i1.5766

Penelitian ini bertujuan untuk mengetahui pengaruh jiwa kewirausahaan, motivasi dan modal usaha terhadap perkembangan UMKM di Kecamatan Toboali Kabupaten Bangka Selatan. Jenis penelitian ini menggunakan pendekatan analisis regresi linear berganda dan metode kuantitatif. Data yang digunakan dalam penelitian ini yaitu data primer dan sekunder yang dikumpulkan melalui penuyebaran kuesioner yang mencakup variabel jiwa kewirausahaan, motivasi, modal usaha dan perkembangan UMKM. Hasil penelitian ini menunjukan bahwa jiwa kewirausahaan secara parsial berpengaruh negatif dan tidak signifikan secara parsial terhadap perkembangan UMKM, sedangkan Motivasi dan modal usaha secara parsial berpengaruh positif dan signifikan terhadap perkembangan UMKM. Secara simultan jiwa kewirausahaan, motivasi dan modal usaha Bersama- sama berpengaruh positif dan signifikan terhadap perkembangan UMKM

Dampak Pelatihan Pengelolaan Keuangan Terhadap Kesejahteraan Ekonomi Keluarga di Desa Paku Kecamatan Payung Bangka Selatan Adriana, Nana; Firdaus, Rahmad; Sani Akbar, Jufri; Makrus, Mohammad; Hidayati, Nur
Center of Knowledge : Jurnal Pendidikan Dan Pengabdian Masyarakat Volume 5 Nomor 2 Agustus 2025
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/cok.v5i2.2843

Keterbatasan literasi keuangan menjadi salah satu penyebab rendahnya kesejahteraan ekonomi keluarga di wilayah pedesaan, termasuk di Desa Paku Kecamatan Payung, Bangka Selatan, yang mayoritas penduduknya bergantung pada sektor pertanian dan perikanan. Program ini bertujuan meningkatkan keterampilan pengelolaan keuangan rumah tangga melalui pelatihan berbasis partisipasi masyarakat yang menekankan pada penyusunan anggaran, kebiasaan menabung, serta pengendalian utang konsumtif. Kegiatan dilaksanakan dengan metode partisipatif-deskriptif, melibatkan warga sejak tahap perencanaan hingga evaluasi, dengan teknik pengumpulan data melalui observasi, wawancara, dan diskusi kelompok terarah terhadap 40 peserta. Analisis dilakukan secara deskriptif-tematik untuk mengidentifikasi perubahan perilaku dan inisiatif ekonomi pascapelatihan. Hasil menunjukkan peningkatan signifikan pada kemampuan peserta mengatur anggaran, memprioritaskan kebutuhan, serta mengelola pendapatan secara lebih efektif. Selain itu, terbentuk kelompok simpan pinjam desa yang menjadi wadah keberlanjutan praktik keuangan sehat. Kesimpulannya, pelatihan pengelolaan keuangan berbasis partisipasi tidak hanya meningkatkan kapasitas literasi keuangan keluarga tetapi juga memperkuat modal sosial dalam mendorong kemandirian ekonomi desa.

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

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

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