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ANALISA LAPORAN ARUS KAS SEBAGAI ALAT UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN PT KIMIA FARMA TBK Nabella, Septa Diana
BENING Vol 8, No 2 (2021): NOVEMBER 2021
Publisher : University of Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/bening.v8i2.3654

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan suatu perusahaan dengan menggunakan analisa laporan arus kas pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2014 – 2016. Penelitian ini menggunakan jenis penelitian deskriptif kualitatif yang bertujuan untuk mendeskripsikan kondisi yang terjadi untuk melihat, mengungkapkan, dan menggambarkan secaratepat hal-hal yang sedang dihadapi serta menarik kesimpulan. Teknik analisis data yang digunakan adalah analisis rasio laporan arus kas. Hasil penelitian dari perhitungan laporan arus kas dan analisis laporan arus kas menunjukkan efektivitas kinerja arus kas PT Kimia Farma Tbk selama kurun waktu 3 tahun (2014-2016) kurang efektif, dilihat dari perhitungan laporan arus kas terdapat lebih banyak rasio dibawah angka 1 yang menggambarkan bahwa perusahaan tidak mampu memenuhi kewajiban serta komitmennya. Hal ini dikarenakan selama tahun 2014- 2016 PT Kimia Farma Tbk belum menyajikan laporan arus kas dan melakukan analisis laporan arus kas sehingga kinerja arus kas tidak bisa diketahui lebih awal untuk dilakukan upaya-upaya perbaikan terutama dalam meningkatkan arus kas perusahaan. Kata Kunci : Laporan Arus Kas, Analisa Laporan Arus Kas dan Kinerja Keuangan Perusahaan 
LIKUIDITAS, SOLVABILITAS, AKTIVITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR TAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA Septa Diana Nabella; Aris Munandar; Rona Tanjung
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 16, No 1 (2022): MEASUREMENT : JURNAL AKUNTANSI JUNI 2022
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v16i1.4264

Abstract

Penelitian yang dilakukan oleh peneliti yaitu untuk mengetahui sejauhmana pengaruh antara  likuiditas, solvabilitas, aktivitas dan profitabilitas terhadap harga saham pada perusahaan sub sektor pertambangan batu bara yang terdaftar di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah perusahan sub sektor pertambangan batu bara yang terdaftar di Bursa Efek Indonesia (BEI) yaitu sebanyak 25 perusahaan. Sampel pada penelitian ini sebanyak 11 perusahaan.Penelitian ini merupakan jenis kuantitatif. Jenis data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id dan website perusahaan. Teknik analisis data pada penelitian ini yaitu  uji asumsi klasik, analisis regresi linier berganda dan uji hipotesis. Analisis ini dilkukan dengan menggunakan program SPSS 20. Dalam pembahasan ditemukan hasil variable likuiditas, solvabilitas, aktivitas dan profitabilitas secara parsial berpengaruh tidak signifikan terhadap harga saham dan secara simultan berpengaruh tidak signifikan terhadap harga saham.
The Effect of Profitability, Liquidity, Leverage, and Activity Ratios on Dividend Policy in Manufacturing Companies in the Food and Beverage Industry Sector Listed on the Indonesia Stock Exchange in the 2016-2020 Period Susellawati; Dewi Permata Sari; Septa Diana Nabella; Andi Hidayatul Fadlilah
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2494

Abstract

This study aims to determine the relationship between Profitability, Liquidity, Leverage, and Activity Ratios on dividend policy in manufacturing companies in the food and beverage industry sector that have been listed on the Indonesian stock exchange in the 2016-2020 period. And to find out whether there are problems with dividends that affect manufacturing companies in the food and beverage industry sector that have been listed on the Indonesia Stock Exchange from 2016 to 2020. The methodology used is Multiple Linear Analysis, Coefficient of Determination, T-test, and F test. It is concluded that this research has a significant effect on Profitability, Liquidity, Leverage, and Activity Ratios on dividend policy. ROA (X1) 0.044 < 0.05, CR (X2) 0.843 > 0.05, DER (X3) 0.307 > 0.05, Total Asset Turnover (X4) 0.006 < 0.05 and a significant value of 0.023 < from 0, 05 and the calculated F value is 3.312 > F table 2.64.
The Role of UKT Scholarships in Moderating Student Financial Attitudes and Financial Literacy on Finance Management Behavior Khairatun Nazah; Ayu Wirda Ningsih; Rudy Irwansyah; Dewi Rafiah Pakpahan; Septa Diana Nabella
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2781

Abstract

The problem in the research is the management behavior of students who receive UKT scholarships, especially students who cannot afford them and students who work. Indeed, in principle, the UKT scholarship is directly deducted from the cost of education. However, some students who get the scholarship have consumptive behavior such as buying a new cellphone and taking vacations. This study aims to determine the role of UKT scholarships in moderating financial attitudes and financial literacy on financial management behavior. This type of research is quantitative. The method of analysis in this study is a linear regression with a moderating model. The population in this study was 81 students who received UKT scholarships in 2021. The sampling technique used a saturated sample. So 81 students were sampled. The results of the study indicate that financial attitudes do not affect finance management behavior. Financial literacy has a positive and significant effect on finance management behavior. Finally, UKT scholarships have a role in strengthening or improving financial attitudes towards finance management behavior. Meanwhile, UKT scholarships have a role in weakening or reducing financial attitudes towards finance management behavior.
THE EFFECT OF FINANCING ON ISLAMIC BANKING ASSETS WITH NON-PERFORMING FINANCE AS A MODERATING VARIABLE IN INDONESIA Septa Diana Nabella; Yandra Rivaldo; Sumardin Sumardin; Robby Kurniawan; Sabri Sabri
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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

Abstract

This research is a study using secondary data obtained from the official website of the Financial Services Authority (OJK). The data collected by the author starts from 2011 – September 2020. This study used the MRA (Moderated Regression Analysis) method. This study aims to determine whether there is a partial influence and how moderation forms on disbursed financing (PYD) on Islamic Banking Assets with Non-Performing Finance (NPF) as a moderating variable. The results of this study show that there is a partial influence of PYD variables on Islamic Banking Assets. This is evidenced by the acquisition of t count > t table (42,000 > 0.7111) and significant values of < α (0.000 < 0.05). Then the moderating variable in the form of Non-Performing Finance (NPF) can moderate the relationship between PYD and Islamic Banking Assets. This is evidenced by the acquisition of significance values in the third regression model (including interaction variables) obtained by 0.000 this significance value is smaller than α = 0.05 (0.000 < 0.05).
Pengembangan Kewirausahaan Untuk Siswa SMA Islam Nabilah Batam Melalui Pelatihan Penyusunan Laporan Keuangan Sederhana Ita Mustika; Ferdila; Khadijah; Sarmini; M. Arpah; Septa Diana Nabella
I-Com: Indonesian Community Journal Vol 3 No 1 (2023): I-Com: Indonesian Community Journal (Maret 2023)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.222 KB) | DOI: 10.33379/icom.v3i1.2318

Abstract

Pelaksanaan kegiatan pengabdian pada masyarakat ini dalam rangka mendukung mitra yaitu SMA Islam Nabilah Batam. SMA Islam Nabilah Batam adalah Sekolah Menengah Atas Swasta yang berada di Taman Dutamas, Baloi Permai, Kec. Batam Kota, Kota Batam. Permasalahan yang dihadapi mitra yaitu kurangnya motivasi dan pemahaman siswa akan pentingnya kewirausahaan. Kegiatan pengembangan kewirausahaan siswa SMA Islam Nabilah Batam melalui pelatihan penyusunan laporan keuangan sederhana bertujuan untuk mengembangkan jiwa wirausaha, motivasi, dan kreatifitas siswa SMA Islam Nabilah Batam serta pengetahuan yang cukup untuk menyusun laporan keuangan sederhana dengan harapan kedepannya mereka memiliki usaha sendiri untuk mengurangi tingkat pengangguran dan kemiskinan serta menciptakan lapangan kerja. Tim pengabdi membekali siswa dengan pengetahuan kewirausahaan dan keahlian terkait dengan penyusunan laporan keuangan sederhana dengan menggunakan metode ceramah, tanya jawab, diskusi dan evaluasi. Kegiatan dilaksanakan selama 2 hari yaitu tanggal 19 - 20 Januari 2023 dengan diikuti 35 peserta.
Analysis Of Profitability, Funding Decisions, Company Size And Capital Structure On The Financial Performance Of p Companies Listed On The Indonesian Stock Exchange Siti Aminah; Septa Diana Nabella; Dewi Permata Sari; Andi Hidayatul Fadlilah; Ita Mustika; Maya Richmayati
International Journal of Economics, Business and Innovation Research Vol. 3 No. 03 (2024): May, International Journal of Economics, Business and Innovation Research (IJE
Publisher : Cita konsultindo

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

Abstract

This research aims to analyze and test profitability, funding decisions, company size and capital structure on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2022. The methodology in this research is to use relevant data. This research was conducted using secondary data and data collection techniques with financial report analysis, in the form of annual reports published via the internet via the site www.idx.co.id. Using SPSS to assess the financial performance of manufacturing companies. The research results show that partially company size has a significant effect on 0.025 ≤ 0.05 financial performance, profitability has no significant effect on financial performance, funding decisions and capital structure have no significant effect on financial performance. This research is very important to achieve good financial management in increasing profitability, funding decisions, company size, and capital structure in its financial strategy to achieve optimal financial performance.
The Influence of Revenue Growth and Operating Expenses on Company Value Hou, Amin; Djohan, Deva; Duffin; Nabella, Septa Diana; Harianto, Adi
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3312

Abstract

This study aims to build a model of insurance company value based on revenue growth and operating expenses with Return on Equity (ROE) as a mediating variable. The study was conducted on six insurance companies listed on the IDX during the period 2020–2024 with a quantitative approach using SEM-PLS. The background of the study is the fluctuation of financial performance, especially the mismatch between revenue growth and equity efficiency and firm value. The results of the analysis show that revenue growth has a significant positive effect on firm value, both directly and through ROE. Conversely, operating expenses have a significant negative effect on firm value and are also mediated by ROE. ROE is proven to be a significant mediating variable in this relationship. The coefficient of determination (R²) value of 0.982 for firm value indicates that the model has a very strong ability to explain the variance of firm value. Meanwhile, R² for ROE of 0.566 indicates a moderate influence of the two independent variables. This study emphasizes the importance of increasing revenue and operational efficiency as a strategy to strengthen firm value and investor confidence.
Effective Strategies for Managing Household Finances to Improve Family Welfare Diana, Septa; Abdul Hafizt Arkan; Aliyyah Dewi Azra; Nur Edy Kurniawan; Eky Pratiwi; Nurul Handayani; Putut Inda Malasari; Siti Nurhiqmah
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2025): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

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

Abstract

Effective household financial management strategies are crucial factors in creating economic stability and improving family welfare. This research seeks to explore the most efficient approaches for managing household finances to enhance sustainable family financial stability managing household finances to support sustainable family financial resilience. A qualitative methodology was employed, incorporating literature reviews and direct observations of families practicing financial discipline principles of families who apply the principle of financial discipline. The findings reveal four primary strategies that significantly impact successful household financial management main strategies that contribute significantly to the success of household financial management. Mature and realistic financial planning based on household income and needs. Financial control is carried out in a disciplined manner through periodic recording and evaluation of expenses. increasing financial literacy for all family members, including children, through education and open communication. Effective communication and harmonious cooperation among family members are essential in the financial decision-making process. The consistent application of these strategies has been shown to strengthen family economic resilience, reduce financial conflicts, and create a healthy and productive financial environment. Thus, strategic household financial management plays a crucial contribution in helping attain sustainable family well-being sustainable family welfare.
THE EFFECT OF ROA, ROE, AND EPS ON STOCK PRICES OF FOOD AND BEVERAGE MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Oktavianti, Oktavianti; Iqbal, Muhammad; Yopi, Yopi; Nabella, Septa Diana
Manajerial dan Bisnis Tanjungpinang Vol 8 No 1 (2025): Jurnal Manajerial dan Bisnis Tanjung Pinang vol 8 no 1 2025
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/manajerial.v8i1.2497

Abstract

Penelitian ini dilakukan untuk mengetahui: (1) Untuk menganalisis pengaruh Return on Assets (ROA) terhadap Harga Saham pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (2) Untuk menganalisis pengaruh Return on Equity (ROE) terhadap Harga Saham pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (3) Earning Per Share (EPS) berpengaruh terhadap Harga Saham pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (4) Untuk menganalisis Return on Assets, Return On Equity, dan Earning Per Share secara simultan berpengaruh terhadap Harga Saham pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Penelitian ini merupakan jenis penelitian kuantitatif yang melibatkan data perhitungan penelitian yang terdiri dari angka-angka. Variabel penelitian ini adalah variabel dependen dan independen. Sampel dalam penelitian ini perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Pemilihan sampel menggunakan purposive sampling, dengan jumlah 13 (tiga belas) perusahaan selama periode 2016-2018. Teknik analisis data menggunakan Uji Asumsi Klasik, analisis linier berganda, dan uji hipotesis. Analisis ini dilakukan dengan menggunakan SPSS versi 20. Hasil penelitian ini menunjukkan bahwa secara simultan Return On Assets, Return On Equity dan Earning Per Share berpengaruh positif dan signifikan terhadap Harga Saham.