Garuda - Garba Rujukan Digital

The Effect of Capital Structure and Time Interest Earned Ratio on Profitability: Case Study of the Five Largest Banks in Indonesia for the Period 2020-2023 Karondeng, Nesa; Kumalasari, Aida Nafiza; Tambunan, Ronia
CAKRAWALA : Management Science Journal Vol. 1 No. 2 (2024): Cakrawala : Management Science Journal - September
Publisher : Yayasan Edukasi Cakrawala Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63541/qxh7zj57

This study aims to analyse the effect of Capital Structure and Time Interest Earned (TIE) Ratio on Profitability, a case study of the five largest banks in Indonesia during the 2020-2023 period. The research method used is quantitative research with a multiple linear regression approach. The data used in this study are secondary data from the bank's annual financial statements through the website www.idx.co.id. The independent variable in this study is Capital Structure measured by Debt to Equity Ratio (DER) and Time Interest Earned (TIE) Ratio, while the dependent variable is Profitability measured by Return on Assets (ROA). The results showed that Capital Structure has no positive influence on Profitability and Time Interest Earned Ratio has a positive influence on bank Profitability. Higher capital structure tends to have less effect with lower profitability, while higher Time Interest Earned Ratio is associated with increased profitability. The population in this study are the five largest banks in Indonesia for the period 2020 - 2023. Sampling using saturated sampling technique

PENGEMBANGAN KEWIRAUSAHAAN BERBASIS MEDIA SOSIAL DALAM MENINGKATKAN USAHA KECIL MENENGAH PADA MASYARAKAT DESA PENGUDANG Manik, Tumpal; Tambunan, Ronia; Adel, Jack Febriand; Abdul Malik; Anwar, Nur Effendi; Nanny, Nanny; Hakimi, Beizil; Musti, Muhammad Fikri Dzakwan; Fathonah, Raddita
Jurnal Pemberdayaan Maritim Vol 7 No 3 (2025): Journal of Maritime Empowerment - Edisi Khusus
Publisher : Lembaga Penelitian, Pengabdian Masyarakat, dan Penjaminan Mutu, Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jme.v7i3.7583

Pengabdian masyarakat ini bertujuan untuk meningkatkan minat kewirausahaan berbasis media sosial bagi para pelaku bisnis usaha kecil dan menengah pada masyarakat Desa Pengudang. Pengabdian ini dianalisis berdasarkan tiga komponen. Hasil analisis komponen pertama sebesar 46% masyarakat dapat meningkatkan pemahaman kewirausahaan berbasis media sosial. Kedua, sebesar 60% masyarakat dapat memanfaatkan media sosial untuk mengembangkan kewirausahaan, dan yang terakhir mencapai 40% masyarakat yang memiliki kemampuan menggunakan media sosial untuk pengembangan usaha. Dengan demikian, kegiatan pengabdian ini dapat mendorong masyarakat pesisir untuk memanfaatkan media sosial dalam mengembangkan kewirausahaan, walapun persentasenya masih dibawah 50%. Melalui pengabdian masyarakat ini, dapat mendorong minat kewirausahaan berbasis media sosial dalam meningkatkan usaha kecil dan menengah pada masyarakat desa pengudang. Namun masih perlu melakukan pendampingan berkelanjutan agar keberhasilan program ini terus mendorong pertumbuhan ekonomi lokal, memperkuat daya saing, serta menciptakan peluang usaha baru yang lebih inovatif dan berkelanjutan.

Pengaruh Kebijakan Deviden dan Return on Equity Terhadap Return Saham Tambunan, Ronia
Journal Economic Insights Vol. 3 No. 1 (2024): Journal Economic Insights
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jei.v3i1.100

Penelitian ini bertujuan untuk mengetahui secara empiris kinerja perusahaan terhadap return saham. Indikator kinerja perusahaan yang dipilih adalah kebijakan dividen, return on equity. Periode penelitian adalah dari tahun 2019 – 2022 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini dilakukan dengan menggunakan metode analisis deskriptif kualitatif. Populasi penelitian ini meliputi semua perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan adalah Purposive Sampling. Data populasi penelitian sebanyak 100 perusahaan dan diperoleh sampel sebanyak 25 perusahaan. Teknik analisis yang digunakan adalah regresi linier berganda, koefisien korelasi, determinasi dan uji t. Analisis data digunakan dengan menggunakan bantuan software statistic SPSS 19. Hasil penelitian menunjukkan bahwa (1) kebijakan dividen berpengaruh signifikan terhadap return saham, (2) return on equity berpengaruh signifikan terhadap return saham.

Proker KKN 16 UMRAH “Semangat Menabung Bagi Anak PAUD TK Pembina Tanjung Uban Utara Rusadi, Tasya Rasmita; Delhast, Denny; Novianti, Erin; Alviola, Fazira; Maisarah, Maisarah; Anisa, Nur; Sari, Fidia Kurnia; Cintia, Rika; Wanmurtadho, Marzuqtiaris; Tambunan, Ronia
EDU SOCIATA ( JURNAL PENDIDIKAN SOSIOLOGI ) Vol 8 No 2 (2025): Edu Sociata : Jurnal Pendidikan Sosiologi
Publisher : EDU SOCIATA ( JURNAL PENDIDIKAN SOSIOLOGI )

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/es.v8i2.3630

Penelitian ini bertujuan untuk menganalisis strategi penanaman semangat menabung pada anak usia dini di TK Pembina Tanjung Uban Utara, serta mengidentifikasi peran guru dan dukungan orang tua dalam membentuk kecerdasan finansial anak. Metode penelitian yang digunakan adalah deskriptif kualitatif, dengan data primer berasal dari pengamatan langsung di lapangan dan data sekunder diperoleh dari literatur relevan lima tahun terakhir. Pengumpulan data dilakukan melalui studi literatur, sedangkan analisis menggunakan pendekatan deskriptif untuk menggambarkan fenomena secara sistematis. Hasil penelitian menunjukkan bahwa pendidikan finansial sejak usia dini sangat penting untuk membentuk kebiasaan hemat, disiplin, dan tanggung jawab. Guru berperan strategis sebagai teladan, motivator, serta penghubung dengan orang tua, sementara dukungan keluarga memperkuat konsistensi anak dalam menabung. Penelitian ini menegaskan pentingnya sinergi antara sekolah dan orang tua dalam menciptakan generasi cerdas finansial yang siap menghadapi tantangan di masa depan

Analisis Strategi Efisiensi Biaya Produksi Untuk Peningkatan Laba Umkm Melalui Model Target Costing di Wilayah Pesisir Bintan Tambunan, Ronia; Yuliandari, Putri; Novia, Siti Arita
Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 1 (March 2026)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v8i1.1334

This study aims to analyze the effect of cost efficiency strategies on profit improvement through the application of the target costing model among micro, small, and medium enterprises (MSMEs) engaged in seafood processing in the coastal region of Bintan Regency. The main challenges faced by coastal MSMEs include high raw material costs, limited cost control mechanisms, and the absence of systematic cost planning aligned with target profit objectives. This research employs a quantitative descriptive approach involving 50 purposively selected respondents. Data were collected through questionnaires, interviews, and field observations, and analyzed using classical assumption tests and path Analysis with the assistance of SPSS software. The results indicate that both cost efficiency strategies and the implementation of target costing have a positive and significant effect on MSME profitability. The target costing model effectively optimizes production cost structures and enhances operational efficiency without compromising product quality. Overall, the findings demonstrate that target-based cost management serves as a strategic instrument for strengthening competitiveness and ensuring the business sustainability of coastal MSMEs.

Analisis Strategi Efisiensi Biaya Produksi Untuk Peningkatan Laba Umkm Melalui Model Target Costing di Wilayah Pesisir Bintan Tambunan, Ronia; Yuliandari, Putri; Novia, Siti Arita
Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 1 (March 2026)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v8i1.1334

This study aims to analyze the effect of cost efficiency strategies on profit improvement through the application of the target costing model among micro, small, and medium enterprises (MSMEs) engaged in seafood processing in the coastal region of Bintan Regency. The main challenges faced by coastal MSMEs include high raw material costs, limited cost control mechanisms, and the absence of systematic cost planning aligned with target profit objectives. This research employs a quantitative descriptive approach involving 50 purposively selected respondents. Data were collected through questionnaires, interviews, and field observations, and analyzed using classical assumption tests and path Analysis with the assistance of SPSS software. The results indicate that both cost efficiency strategies and the implementation of target costing have a positive and significant effect on MSME profitability. The target costing model effectively optimizes production cost structures and enhances operational efficiency without compromising product quality. Overall, the findings demonstrate that target-based cost management serves as a strategic instrument for strengthening competitiveness and ensuring the business sustainability of coastal MSMEs.

The Effects of Technology Utilization, Public Tax Literacy Level, Tax Service Satisfaction, Tax Service Quality, Tax Sanctions, and Tax Rates on Individual Taxpayer Compliance in Tanjungpinang Vanesa, Siti Mayawi; Rikayana, Hadli Lidya; Tambunan, Ronia
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1803

This study examines the impact of technology utilization, tax literacy, tax service satisfaction, tax service quality, tax sanctions, and tax rates on individual taxpayer compliance in Tanjungpinang. Using a quantitative approach, data were collected from 300 individual taxpayers registered as private sector employees at KPP Pratama Tanjungpinang through random sampling and questionnaires. Multiple linear regression analysis reveals that technology utilization, tax service satisfaction, tax service quality, and tax sanctions significantly affect individual taxpayer compliance, while tax literacy and tax rates do not have a significant partial effect. Simultaneously, all independent variables significantly influence taxpayer compliance. The Adjusted R² of 77.4% indicates that these variables explain most of the variation in individual taxpayer compliance in Tanjungpinang.

Title

Found 17 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 17 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 17 Documents
Search