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PENGARUH FREE CASH FLOW DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PT. AKASHA WIRA INTERNATIONAL TBK PERIODE 2014-2023 Yusnita, Indri; Nurwita
Journal of Research and Publication Innovation Vol 2 No 3 (2024): JULY
Publisher : Journal of Research and Publication Innovation

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The purpose of this research is to analyze the influence of Free Cash Flow (FCF) and Company Size (CS) on Earnings Management at PT. Akasha Wira International Tbk over the period 2014-2023. This research employs a quantitative approach with secondary data obtained from the company's financial statements. The analytical method used is multiple linear regression to test the proposed hypotheses. The results show that Free Cash Flow and Company Size have a significant effect on Earnings Management practices. The larger the Company Size, the higher the level of Earnings Management practices undertaken. Additionally, high Free Cash Flow also contributes 67,3% to an increase in Earnings Management practices. This research implies that companies should be more cautious in managing Free Cash Flow and consider Company Size to minimize Earnings Management practices.

PENGARUH INFLASI DAN TINGKAT SUKU BUNGA TERHADAP PROFITABILITAS PADA PT PANIN FINANCIAL TBK PERIODE 2013-2022 Pratiwi, Intan; Nurwita
Journal of Research and Publication Innovation Vol 2 No 4 (2024): OCTOBER
Publisher : Journal of Research and Publication Innovation

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This research aims to determine the effect of inflation and interest rates on profitability partially or simultaneously at the panin financial company for the 2013-2022 period. The research method used is a quantitative descriptive research method. This research uses secondary data, namely data that is already available or that has been processed by other parties and published. This research data was obtained through the website www.bi.go.id for collecting inflation data and BI rate and panin financial’s financial reports obtained through www.paninfinancial.co.id. The tool used for testing is the normality test which includes the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Apart from that, multiple linear regression tests, coefficient of determination tests, and finally partial (individual) and simultaneous (together) hypothesis tests are also used. The results of research based on the T or partial test using SPSS 20 show that the inflation variable has a tcount value of 1.471 with a ttable value of 2.365, which means tcount < ttable, and a significance value of 0.185 > 0.05 which can be concluded that inflation has no significant effect on profitability (ROA). Partially, the interest rate variable on profitability (ROA) has a tcount value of 0.185 with a ttable value of 2.365 and a significance value of 0.858 > 0.05, which means it has no effect. Simultaneously, inflation and interest rates together have an Fcount value of 1.775 and an Ftable of 4.74, so 1.775 < 4.74 and a significance value of 0.238 > 0.05, so it can be said that there is no significant effect with an R square value of 0.337 or 33,7%.

PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PT INDOFARMA TBK PERIODE 2013-2022 Sukmawati Putri, Intan; Nurwita
Journal of Research and Publication Innovation Vol 2 No 4 (2024): OCTOBER
Publisher : Journal of Research and Publication Innovation

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This research aims to determine the influence of capital structure and profitability on the company value of PT Indofarma Tbk for the 2013-2022 period. Capital structure is measured by debt equity ratio (DER) and profitability by return on assets (ROA). Company value is assessed using price book value (PBV). The approach used is quantitative with secondary data obtained from company financial reports. The method used is multiple regression analysis. The research results show that DER and ROA do not have a significant influence on PBV, either partially or simultaneously, with an adjusted R square of 10%, indicating that 90% is influenced by other variables not studied.

Pengaruh Modal Kerja Dan Likuiditas Terhadap Rentabilitas Ekonomi : Studi Kasus Pada Koperasi Pegawai Republik Indonesia (KPRI) Hikmah Labuan Tahun 2021 - 2023 Nurwita; Rohmawati, Eneng Fika
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.v10i2.2223

Tujuan penelitian ini adalah untuk mengetahui pengaruh modal kerja dan likuiditas terhadap rentabilitas ekonomi pada koperasi Hikmah Labuan. Penelitian ini dilakukan dengan sampel data bulanan sebanyak 36 bulan yaitu Laporan Neraca dari Januari 2021 sampai Desember 2023. Jenis data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan bulanan. Teknik pengumpulan data yang digunakan adalah dokumentasi. Metode penelitian ini menggunakan metode deskriptif dengan pengujian hipotesis. Analisis data yang dilakukan dengan Teknik analisis deskriptif, uji t dan uji F dan uji determinasi R- square. Hasil penelitian dengan uji t menunjukan secara parsial Modal kerja berpengaruh secara signifikan terhadap Rentabilitas Ekonomi pada Koperasi Pegawai Republik Republik Indonesia Tahun 2021-2023. Hal ini dapat dilihat dari hasil uji t dengan nilai modal kerja memiliki t hitung 3.551 sedangan t tabel 1.69092. Sehingga t hitung > t tabel dan nilai signifikan sebesar 0.01 < 0,05. Sehingga dapat diartikan Modal kerja berpengaruh signifikan terhadap Rentabilitas ekonomi pada KP-RI Hikmah Labuan Tahun 2021-2023. Secara parsial Current Ratio tidak berpengaruh terhadap Rentabilitas Ekonomi pada Koperasi Pegawai Republik Republik Indonesia Bulan Januari – Okttober 2022. Hal ini menunjukan bahwa Current ratio memiliki t hitung sebesar -1.141 sedangkan t tabel 1.69092 sehingga t hitung < t tabel dan nilai signifikan sebesar 0.262 > 0,05. Sehingga dapat diartikan Current Ratio tidak berpengaruh signifikan terhadap Rentabilitas ekonomi pada KP-RI Hikmah Labuan Tahun 2021-2023. Secara simultan Modal kerja dan Likuiditas berpengaruh terhadap Rentabilitas Ekonomi pada Koperasi Pegawai Republik Indonesia Hikmah Labuan Bulan Januari – Oktober 2022. Hal ini dapat dilihat nilai R Square menunjukan angka sebesar 0,775 yang berarti bahwa apabila nilai R Square > 0, maka hubungan antara variable bebas dan variable terikat merupakan hubungan yang postitif yaitu semakin besar nilai variable bebas, maka semakin besar pula pengaruh terhadap nilai variable terikat. Pada penelitian ini variable Modal kerja dan Likuiditas terhadap Rentabilitas Ekonomi sebesar 77.5%. Sedangkan sisanya sebesar 22.5% dipengaruhi atau dijelaskan oleh variable lain diluar penelitian.

PENGARUH LOAN TO DEPOSIT RATIO (LDR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON ASSETS (ROA) PADA PT BPD JAWA BARAT DAN BANTEN TBK PERIODE 2014 - 2023 Irman; Nurwita
Journal of Research and Publication Innovation Vol 3 No 1 (2025): JANUARI
Publisher : Journal of Research and Publication Innovation

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The purpose of this research is to determine the effect of Loan to Deposit Ratio and Debt to Equity Ratio on Return on Assets (ROA) at PT. West Java Regional Development Bank and Banten Tbk. The method used is a quantitative method with an associative approach. The samples used in this research are data contained in reports, credit, third party funds, profit and loss balance sheets, and. other financial ratios as well as existing statistical data and other documents related and required at PT Bank Pembangunan Daerah West Java and Banten (Persero) Tbk. period 2014-2023. The results of this research show that the Loan to Deposit Ratio (LDR) variable partially has a significant influence on Return on Assets (ROA), which is indicated by the t value of 4.316 which is greater than the t table of 2.048, as well as the significance value of 0.003 which is smaller than 0.050 . On the other hand, the Debt to Equity Ratio (DER) variable partially has no significant effect on ROA, with a t value of 1.165 which is smaller than the t table of 2.306, and a significance value of 0.282 which is greater than 0.05. However, simultaneously, LDR and DER have a significant effect on ROA, as evidenced by the fcount value of 12.428 which is greater than the ftable of 4.737, as well as the significance value of 0.005 which is smaller than 0.05.

Policy Strategy to Accelerate Digitalization in the era of revolution 5.0 in developing countries Muksin, Isra; Djamal, Mansyur; Modjo, Ardiyanto Saleh; Nurwita
Nomico Vol. 1 No. 11 (2024): Nomico-December
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/e2p7m511

The rapid advancement of technology in the era of Industry 5.0 necessitates accelerated digitalization in developing countries to enhance economic growth, improve competitiveness, and reduce socio-economic disparities. This study employs a quantitative research method, utilizing survey data collected from 230 respondents representing diverse sectors, including government, private enterprises, and educational institutions. The primary objective is to assess the effectiveness of policy strategies in fostering digital transformation, with a focus on identifying key drivers and barriers. The results emphasize the critical role of robust digital infrastructure, targeted government incentives, and active engagement in public-private partnerships. Additionally, the study highlights the significance of digital literacy programs in bridging skill gaps and promoting innovation. Findings suggest that countries prioritizing comprehensive digital policies, workforce upskilling, and inclusive technology adoption demonstrate marked progress in their digitalization efforts. This paper concludes by recommending the implementation of adaptive regulatory frameworks, increased investments in emerging technologies, and strengthened collaboration across sectors to drive long-term, sustainable digital growth and development in the context of Industry 5.0.

Pengaruh Current Ratio (Cr) dan Debt To Equity Ratio (Der) Terhadap Laba Bersih Pada PT Tempo Scan Pasific Tbk Periode 2012-2022 Nurwita; Nabila, Nilla
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3723

This study aims to determine the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Net Profit at PT Tempo Scan Pasific Tbk for the 2012-2022 period, both partially and simultaneously. This type of research is quantitative and the data sources used are secondary data in the form of financial reports (annual reports), namely balance sheets and income statements. The data analysis technique for this study uses SPSS (Statistical Program For Social Science) Version 24 data processing software. The samples used in this study are balance sheets and income statements published by PT Tempo Scan Pasific Tbk for the 11-year period 2012-2022. Based on the results of the hypothesis test, it shows that the Current Ratio (CR) variable on Net Profit is tcount 3.268> ttable 2.306, meaning that the Ho1 hypothesis is rejected and Ha1 is accepted, thus there is an influence between the Current Ratio (CR) on Net Profit at PT Tempo Scan Pasific Tbk for the 2012-2022 period. Meanwhile, for the variable Debt to Equity Ratio (DER) to Net Profit is tcount 3.378> ttable 2.306 meaning that the Ho2 hypothesis is rejected and Ha2 is accepted, thus there is an influence between Debt to Equity Ratio (DER) to Net Profit at PT Tempo Scan Pasific Tbk for the period 2012-2022. Simultaneously, that Current Ratio (CR) and Debt to Equity Ratio (DER) have a significant effect on Net Profit at PT Tempo Scan Pasific Tbk for the period 2012-2022 with an Fcount value of 6.209> Ftable 4.26. The results of the determination coefficient test show that Current Ratio (CR) and Debt to Equity Ratio (DER) contribute 60.80%. So the remaining 39.20% is influenced by other variables not examined in this study.

Pengaruh Current Ratio (Cr) dan Debt To Equity Ratio (Der) Terhadap Laba Bersih Pada PT Tempo Scan Pasific Tbk Periode 2012-2022 Nurwita; Nabila, Nilla
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3723

This study aims to determine the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Net Profit at PT Tempo Scan Pasific Tbk for the 2012-2022 period, both partially and simultaneously. This type of research is quantitative and the data sources used are secondary data in the form of financial reports (annual reports), namely balance sheets and income statements. The data analysis technique for this study uses SPSS (Statistical Program For Social Science) Version 24 data processing software. The samples used in this study are balance sheets and income statements published by PT Tempo Scan Pasific Tbk for the 11-year period 2012-2022. Based on the results of the hypothesis test, it shows that the Current Ratio (CR) variable on Net Profit is tcount 3.268> ttable 2.306, meaning that the Ho1 hypothesis is rejected and Ha1 is accepted, thus there is an influence between the Current Ratio (CR) on Net Profit at PT Tempo Scan Pasific Tbk for the 2012-2022 period. Meanwhile, for the variable Debt to Equity Ratio (DER) to Net Profit is tcount 3.378> ttable 2.306 meaning that the Ho2 hypothesis is rejected and Ha2 is accepted, thus there is an influence between Debt to Equity Ratio (DER) to Net Profit at PT Tempo Scan Pasific Tbk for the period 2012-2022. Simultaneously, that Current Ratio (CR) and Debt to Equity Ratio (DER) have a significant effect on Net Profit at PT Tempo Scan Pasific Tbk for the period 2012-2022 with an Fcount value of 6.209> Ftable 4.26. The results of the determination coefficient test show that Current Ratio (CR) and Debt to Equity Ratio (DER) contribute 60.80%. So the remaining 39.20% is influenced by other variables not examined in this study.

Pengaruh Debt to Asset Ratio dan Return on Asset terhadap Non Performing Loan pada Bank Mandiri Euis Pebriani; Muhammad Al-Auzan; Nurwita
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 3 No. 2 (2025): July : Jurnal Pustaka Nusantara Multidisiplin
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v3i2.472

Menentukan dampak Debt to Asset Ratio (DAR) dan Return on Asset (ROA) terhadap Non Performing Loan (NPL) di PT Bank Mandiri Tbk dari tahun 2013 hingga 2023 merupakan tujuan utama dari penelitian ini. Strategi kuantitatif berdasarkan analisis regresi linier berganda digunakan. Data yang digunakan untuk analisis berasal dari catatan keuangan selama sebelas tahun; laporan ini memberikan metrik termasuk rasio DAR, ROA, dan tingkat NPL. Sementara ROA memang memiliki pengaruh negatif dan signifikan secara statistik terhadap NPL, penelitian ini menemukan bahwasanya DAR tidak berpengaruh sama sekali. Meskipun demikian, NPL dipengaruhi secara signifikan oleh kedua faktor independen tersebut pada saat yang bersamaan. Berdasarkan hasil ini, tampaknya rasio Non Performing Loan (NPL) terhadap total aset berkorelasi positif dengan ROA bank. Pada saat yang sama, tidak ada korelasi antara DAR yang tinggi dan peningkatan risiko kredit. Meningkatkan efisiensi manajemen aset untuk menurunkan risiko Non Performing Loan merupakan implikasi praktis dari penelitian ini. Temuan studi ini akan membantu para eksekutif bank dalam mengambil keputusan mengenai manajemen risiko dan strategi kinerja keuangan.

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