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PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR ASET DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Titi Aslah
Jurnal Akuntansi dan Perpajakan Jayakarta Vol 2 No 1 (2020): Vol. 02 No. 01 Juli 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/japjayakarta.v2i1.43

ABSTRACT This study aims to examine the effect of profitability, liquidity, asset structure, and company size on the capital structure of mining companies in the Indonesia Stock Exchange, in order to facilitate investors in investing. The research method used is a quantitative method using secondary data. The population in this study are coal mining companies listed on the Indonesia Stock Exchange from 2013-2017. The sample used was 18 companies using purposive sampling method, descriptive statistical data analysis techniques using Eviews Software. The results of this study indicate that profitability has no significant effect on capital structure, which is caused by the inability of the company to produce the maximum length of funds provided by shareholders, which means the company's financial performance is not good. Liquidity has a negative and significant effect on capital structure, where companies have abundant sources of funds, so companies are more likely to use internal funds to finance their investments. Asset structure has no positive effect but is not significant on capital structure, which means the higher the asset structure of a company the lower the company's ability to be able to guarantee long-term debt. The size of the company has a negative and significant effect on capital structure, which means that the larger the company, the greater the funds that will be issued both from their own capital and debt to maintain or develop the company.

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERBANKAN PADA MASA PANDEMI Titi Aslah; Vivi Adeyani Tandean
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 12 No 2 (2022): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v12i2.1469

This research is very important to do because it wants to see the financial condition of our banks on the Indonesia Stock Exchange, and the impact that occurs when the crisis and pandemic phenomena occur. The purpose of this research is to find out the impact and financial conditions that are happening when the pandemic and crisis occur, as well as to find out what methods and policies are appropriate to save banking from crises and pandemics. This research uses descriptive analysis method. From the results of the study, it can be concluded that the financial ratio that has the most influence on the financial performance of IDX banks is the Capital Adequacy Ratio (CAR), which is a capital ratio that shows the bank's ability to provide funds for business development purposes and accommodate the risk of loss of funds caused by tire operations. The Ner Interest Margin (NIM) ratio shows the ratio of bank interest income (loan interest income minus deposit interest costs) to outstanding loans, this ratio shows the bank's ability to obtain operating income, and Third Party Funds Ratio (TPF) If the amount of TPF increases, the funds There will be more and more that can be processed by the Bank so that it can get a lot of profit, high interest income is used by the Bank to increase lending so that the profits obtained are high.

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERBANKAN PADA MASA PANDEMI Aslah, Titi; Tandean, Vivi Adeyani
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 12 No 2 (2022): Performance:Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v12i2.1469

This research is very important to do because it wants to see the financial condition of our banks on the Indonesia Stock Exchange, and the impact that occurs when the crisis and pandemic phenomena occur. The purpose of this research is to find out the impact and financial conditions that are happening when the pandemic and crisis occur, as well as to find out what methods and policies are appropriate to save banking from crises and pandemics. This research uses descriptive analysis method. From the results of the study, it can be concluded that the financial ratio that has the most influence on the financial performance of IDX banks is the Capital Adequacy Ratio (CAR), which is a capital ratio that shows the bank's ability to provide funds for business development purposes and accommodate the risk of loss of funds caused by tire operations. The Ner Interest Margin (NIM) ratio shows the ratio of bank interest income (loan interest income minus deposit interest costs) to outstanding loans, this ratio shows the bank's ability to obtain operating income, and Third Party Funds Ratio (TPF) If the amount of TPF increases, the funds There will be more and more that can be processed by the Bank so that it can get a lot of profit, high interest income is used by the Bank to increase lending so that the profits obtained are high.

Pelatihan Kepemimpinan Organisasi Saprudin; Wujarso, Riyanto; Sianipar, Anton Zulkarnain; Andhitiyara, Revan; Aslah, Titi; Destriana, Ayu Gita
Jurnal Abdi Mandala Vol. 3 No. 2 (2024): Jurnal Abdi Mandala Volume 3 Nomor 2 Oktober Tahun 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jam.v3i2.696

Pelatihan kepemimpinan bagi mahasiswa masih sangat diperlukan, mahasiswa sebagai calon generasi penerus bangsa perlu untuk dilatih dan dibina mental maupun pengetahuannya, termasuk dalam hal kepemimpinan, maka mahasiswa juga perlu dilatih kepemimpinan dalam berorganisasi. Kegiatan ini dilakukan dengan cara pemberian materi dan diskusi interaktif antara para peserta dengan para narasumber. Peserta kegiatan berjumlah terdiri dari mahasiswa Sekolah Tinggi Ilmi Ekonomi Jayakarta dan mahasiswa dari STMIK Jayakarta. Kegiatan berhasil berjalan dengan tertib dan lancar, evaluasi yang perlu diperbaiki adalah memastikan kesiapan pemakaian perangkat pengeras suara maupun audio visual agar proses kegaitan dapat lebih interaktif. Luaran dari kegiatan ini adalah bertambahnya pengetahuan dan pemahaman kepemimpinan oleh para mahasiswa dalam menghadapi dinamika dunia kerja dan kehidupan bermasyarakat, serta perlu terpublikasinya kegiatan ini sehingga dapat menjadi salah satu referensi kegiatan bagi pihak lainnya

Analisa Efektivitas Penerapan Sistem Informasi Akuntansi Persediaan Barang pada PT Indomakmur Inti Lestari Saprudin; Hutasoit, Masri; Dewi, Sita; Aslah, Titi; Saragih, Rudi Hedianton
Media Ilmiah Akuntansi Vol. 13 No. 1 (2025): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v13i1.63

The purpose of this study is to determine how inventory management of merchandise is carried out at PT. Indomakmur. The implementation of Accounting Information Systems for inventory is expected to encourage improved performance and provide a positive impact on the company and related units. In addition, this system also supports smooth operations, especially in marketing activities, because the company can more easily identify market or consumer needs and demands. This study focuses on analyzing the effectiveness of the inventory accounting information system in preventing fraud at PT. Indomakmur Inti Lestari. The research method used is descriptive qualitative, with data collection techniques through observation and documentation, and data analysis using data reduction, data presentation, and drawing conclusions. The results of the study indicate that the inventory cycle of merchandise and the implementation of accounting information systems in the company have largely been running quite effectively, although there are still several aspects that are less than optimal.

ANALISIS LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN (STUDI KASUS PADA PT. MAYORA INDAH TBK TAHUN 2018-2021) Ardyansyah, Rachmi Wulandari; Aslah, Titi; Rina Dameria N, Rina Dameria N
Jurnal Manajemen & Bisnis Jayakarta Vol 4 No 1 (2022): Vol. 04 No. 01 Juli 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/jmbjayakarta.v4i1.153

Penelitian ini bertujuan untuk menganalisis laporan keuangan untuk mengukur kinerja keuangan dan mengetahui pada tahun berapa PT. Mayora Indah Tbk memiliki kinerja yang baik. Penelitian ini dilakukan dengan cara menganalisis laporan keuangan tahunan. Jenis penelitian yang dilakukan adalah analisis deskriptif. Teknik pengumpulan data yang digunakan adalah menggunakan teknik dokumentasi dan studi pustaka. Selanjutnya, teknik analisis data yang digunakan adalah time series dengan cara membandingkan rasio laporan keuangan selama periode berjalan.Hasil penelitian ini menunjukkan bahwa kinerja keuangan PT. Mayora Indah Tbk, tahun 2018, perusahaan belum dikatakan baik dikarenakan memiliki nilai hutang yang tinggi. Tahun 2019, belum dikatakan baik dikarena sebagian pembiayaannya dibiayai oleh hutang. Tahun 2020 dan 2021, dikatakan baik dikarenakan perusahaan dapat melunasi hutangnya. Sehingga jika dilihat dari hasil tersebut maka PT. Mayora Indah Tbk memiliki kinerja keuangan yang baik adalah tahun 2020.

PENGARUH PERPUTARAN PERSEDIAAN DAN PENJUALAN TERHADAP LABA BERSIH PERUSAHAAN SUBSEKTOR RETAIL YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Hadi, Sofyan; Aslah, Titi; Septyarahmawati, Anggi
Jurnal Akuntansi dan Perpajakan Jayakarta Vol 7 No 02 (2026): Vol. 07 No. 02 Januari 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/japjayakarta.v7i02.446

Perusahaan retail merupakan entitas bisnis yang keberhasilannya dipengaruhi oleh efisiensi operasional dan efektivitas manajemen persediaan. Penelitian ini bertujuan untuk menganalisis pengaruh perputaran persediaan dan penjualan terhadap laba bersih pada perusahaan subsektor retail yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan. Sampel penelitian terdiri dari 57 laporan keuangan perusahaan subsektor retail di BEI periode 2021–2023. Teknik analisis data yang digunakan adalah regresi linear berganda untuk menguji pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa perputaran persediaan berpengaruh negatif dan signifikan terhadap laba bersih, sedangkan penjualan berpengaruh positif dan signifikan terhadap laba bersih. Secara simultan, perputaran persediaan dan penjualan juga berpengaruh signifikan terhadap laba bersih pada perusahaan subsektor retail di BEI periode 2021–2023. Penelitian ini menyimpulkan bahwa pengelolaan persediaan dan peningkatan penjualan memiliki peran penting dalam memengaruhi laba bersih perusahaan retail. Hasil penelitian diharapkan dapat menjadi bahan pertimbangan bagi manajemen perusahaan dalam mengoptimalkan strategi persediaan dan penjualan guna meningkatkan kinerja keuangan perusahaan.

Analisis Tingkat Profitabilitas dan Likuiditas terhadap Struktur Modal pada Perusahaan Perbankan Pemerintah di BEI Periode 2020-2024 Titi Aslah; Nur Aminah; Henry Waidan; Saprudin; Sofyan Hadi
Media Ilmiah Akuntansi Vol. 13 No. 2 (2025): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v13i2.67

This research aims to analyze the effect of profitability and liquidity levels on the capital structure of state-owned banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. The profitability variable is measured using Return on Assets (ROA), while liquidity is measured by the Loan to Deposit Ratio (LDR). In analyzing the data, the researcher uses a quantitative method. The sample in this study consists of state-owned banking companies listed on the Indonesia Stock Exchange for 2020-2024. The variables in this study consist of three ratios: profitability, liquidity, and capital structure. The results of the analysis show that the profitability ratio indicates the inability of most companies to utilize equity in generating profits. Meanwhile, the liquidity ratio indicates that the analysis of the LDR ratio in banking is still within the tolerance limit for banks to be considered healthy.

CEO Turnover, Earnings Management, And Family Ownership (Empirical Study On Property And Real Estate Companies Listed On The Indonesia Stock Exchange, 2020-2022) Titi Aslah; Jhon Tarigan; Andhika Napitupulu
International Journal of Informatics, Economics, Management and Science Vol 5 No 2 (2026): IJIEMS (August 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v5i2.2629

This study aims to analyze and provide empirical evidence of the effect of CEO turnover on earnings management, with family ownership as a moderating variable, in property and real estate companies in Indonesia. The hypotheses tested are: (1) CEO turnover is positively related to earnings management, and (2) family ownership strengthens the relationship between CEO turnover and earnings management. This study uses data from property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022, selected on the criteria that they published audited financial statements denominated in rupiah, accessible on the IDX website. Samples were obtained through purposive sampling, and the data were analyzed using multiple regression analysis. The results show that (1) CEO turnover is related to earnings management, so the first hypothesis is accepted, and (2) family ownership significantly strengthens the relationship between CEO turnover and earnings management, so the second hypothesis is accepted.

ANALISIS DIVIDEND PAYOUT RATIO DAN DEBT TO EQUITY RATIO TERHADAP KINERJA KEUANGAN PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2021 – 2023 Titi Aslah; Endar Julianah; Anisa Nabila
Journal of Information System, Applied, Management, Accounting and Research Vol 10 No 3 (2026): JISAMAR (August 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v10i3.2620

This study analyzes the effect of the Dividend Payout Ratio (DPR) and Debt to Equity Ratio (DER) on the financial performance of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The population consists of 13 companies, with a sample of 11 companies meeting the criteria. This research employs a quantitative approach with a documentation technique, collecting secondary data from annual financial reports published on www.idx.co.id. Data analysis was conducted using classical assumption tests, multiple linear regression, correlation analysis, t-test, and F-test with the assistance of SPSS version 20. The results indicate that DPR does not significantly affect Return on Equity (ROE), with a t-value of -1.083 < t-table 2.04227 and a significance level of 0.287 > 0.050. An increase in DPR tends to decrease ROE, as dividends reduce reinvested earnings. Meanwhile, DER has a negative effect on ROE, with a t-value of -18.039 > t-table 2.04227 and a significance level of 0.000 < 0.050. High reliance on debt can lower profitability and increase financial risk. Simultaneously, DPR and DER significantly affect ROE, with an F-value of 168.456 > F-table 3.32 and a significance level of 0.000 < 0.05. DPR reflects profit distribution policies, while DER influences capital structure, providing insights into corporate financial management strategies to maximize profitability.

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