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PENGARUH CURRENT RATIO (CR) DAN DEBT TO ASSET RATIO (DAR) TERHADAP RETURN ON ASSET (ROA) PADA PT MATAHARI DEPARTEMENT STORE TBK PERIODE 2014-2023 Assyifa Marsela Syawali Putri; Agus Supriatna
Journal of Research and Publication Innovation Vol 3 No 1 (2025): JANUARI
Publisher : Journal of Research and Publication Innovation

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Abstract

This research aims to determine the influence of the Current Ratio and Debt to Asset Ratio on Return On Assets. This research method uses quantitative research with descriptive analysis techniques and associative or relationship research. The data analysis methods used are descriptive analysis, descriptive statistical analysis, classical assumption test, simple linear regression analysis, multiple linear regression analysis, correlation coefficient test, hypothesis test, coefficient of determination test. Partially, the Current Ratio has a significant effect on Return On Assets with a value of tcount > ttable (3.664 > 2.365) with a sig value of 0.008 < 0.05, while for partial Debt To Asset results there is a significant influence on Return On Assets with a value of tcount > ttable ( 2.375> 2.365) ) with a sig value of 0.049 < 0.05. The results of simultaneous testing of the Current Ratio and Debt To Asset Ratio show a significant influence on Return On Assets with a Fcount > Ftable value (9.561 > 4.74) with a sig value of 0.010 < 0.05. The coefficient of determination obtained an R Square value of 0.655, meaning that the Current Ratio and Debt to Asset Ratio together have an influential contribution of 65.5% to Return On Assets. Meanwhile, the remaining 34.5% is influenced by other variables outside this research
Pengaruh BOPO Dan CAR Terhadap NPL Pada Bank Mega Periode 2013-2023 Dimas Sahlal Muzadi; Raihan Dheka Amin Haryadi; Agus Supriatna
Jurnal Ilmu Manajemen dan Pendidikan | E-ISSN : 3062-7788 Vol. 2 No. 1 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

Stabilitas sistem perbankan sangat dipengaruhi oleh kualitas aset yang dimiliki, salah satunya tercermin dari tingkat kredit bermasalah atau Non Performing Loan (NPL). NPL dapat mencerminkan efektivitas manajemen risiko dan efisiensi operasional suatu bank. BOPO (Biaya Operasional terhadap Pendapatan Operasional) dan CAR (Capital Adequacy Ratio) merupakan dua indikator penting yang menggambarkan efisiensi dan ketahanan permodalan dalam menghadapi risiko kredit. Kajian terhadap data keuangan Bank Mega periode 2013–2023 menunjukkan adanya fluktuasi signifikan pada ketiga variabel tersebut. Nilai BOPO cenderung menurun sejak tahun 2013 hingga 2021, namun mengalami kenaikan kembali hingga 2023. CAR mengalami peningkatan signifikan hingga 2020 dan stabil pada tahun-tahun berikutnya. Sebaliknya, NPL mengalami penurunan hingga 2021 namun kembali naik dalam dua tahun terakhir. Analisis kuantitatif melalui uji regresi linear berganda menunjukkan bahwa BOPO berpengaruh positif dan signifikan terhadap NPL, sedangkan CAR berpengaruh negatif namun juga signifikan. Hal ini menunjukkan bahwa efisiensi operasional yang buruk cenderung meningkatkan kredit bermasalah, sementara kecukupan modal yang baik mampu menekan risiko kredit. Hasil ini menegaskan pentingnya pengelolaan efisiensi dan modal sebagai langkah strategis dalam mengendalikan risiko kredit di perbankan, khususnya pada Bank Mega.
Short Story-based Arabic Syntax Learning Media: Development Research at Universitas Negeri Jakarta Bahtiar, Ihwan Rahman Bahtiar; Chakam Failasuf; Jubaedah, Siti; Khotimatun Nafia'ah; Siti Masyitoh; Agus Supriatna
Ukazh: Journal of Arabic Studies Vol 6 No 1 (2025): Ukazh : Journal of Arabic Studies, March 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat, Sekolah Tinggi Ilmu Bahasa Arab Ar Raayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37274/ukazh.v6i1.1439

Abstract

Grammar learning is very close to literary works. Unfortunately, the use of short stories as learning media is still rare. This research aims to develop short story-based Arabic syntax learning media. The method used in this research is development research using Thiagarajan's 4D model. This study involved 30 students at the Department of Arabic Language Education, Faculty of Language and Arts, State University of Jakarta, who were taken by purposive sampling. The research instruments used were documents and questionnaires. At the same time, the data analysis technique used descriptive statistics. The results showed that based on the analysis of the current needs, it is necessary to develop Arabic syntax learning media that encourages students to learn actively and is packaged in fictional story literary work. Based on the experts' assessment results, the developed short story can be used as a learning medium for material, presentation, and language.
PENGARUH DEBT TO EQUITY RATIO (DER) DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM PADA PT. METROPOLITAN LAND Tbk. PERIODE 2014-2024 Fabiola Nata; Agus Supriatna
Jurnal Intelek Insan Cendikia Vol. 2 No. 8 (2025): AGUSTUS 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Debt to Equity Ratio (DER) dan Earning Per Share (EPS) terhadap Harga Saham, baik secara parsial maupun simultan, pada PT Metropolitan Land Tbk. Pendekatan yang digunakan adalah metode kuantitatif. Populasi dalam penelitian ini mencakup seluruh laporan keuangan PT Metropolitan Land Tbk, dengan sampel berupa laporan posisi keuangan (neraca) dan laporan laba rugi dari tahun 2014 hingga 2024. Teknik analisis data yang digunakan meliputi: Analisis Deskriptif, Uji Asumsi Klasik, Uji Koefisien Determinasi, Analisis Regresi Linier Berganda, Uji Hipotesis .Hasil penelitian menunjukkan bahwa variabel DER (X1) tidak memiliki pengaruh signifikan terhadap Harga Saham (Y), dengan nilai signifikansi sebesar 0.863, yang lebih besar dari batas signifikansi 0.05. Sebaliknya, hasil uji terhadap variabel EPS (X2) menunjukkan pengaruh yang signifikan terhadap Harga Saham, dengan nilai signifikansi 0.004, yang lebih kecil dari 0.05, sehingga menunjukkan bahwa manajemen laba memiliki hubungan kuat terhadap nilai saham. Secara simultan, berdasarkan hasil uji F, variabel DER (X1) dan EPS (X2) berpengaruh signifikan terhadap Harga Saham (Y), ditunjukkan oleh nilai F-hitung sebesar 9.476 dengan tingkat signifikansi 0.008. Karena F-hitung (9.476) > F-tabel (4.46) dan signifikansi (0.008) < 0.05, maka hipotesis simultan diterima
PENGARUH PRICE TO BOOK VALUE (PBV), NET PROFIT MARGIN (NPM) TERHADAP HARGA SAHAM  PADA PT. ANEKA TAMBANG TBK PERIODE 2013-2022 Amalia Anisa Fauziah; Agus Supriatna
Jurnal Intelek Insan Cendikia Vol. 1 No. 9 (2024): NOVEMBER 2024
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Price to Book Value dan Net Profit Margin terhadap Harga Saham pada PT. Aneka Tambang Tbk periode 2013-2022. Adapun variabel bebas yang digunakan dalam penelitian ini adalah Price to Book Value dan Net Profit Margin sedangkan variabel terikatnya adalah Harga Saham. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan populasi yang digunakan yaitu laporan posisi keuangan pada PT. Aneka Tambang Tbk. Teknik pengumpulan data dengan metode dokumentasi dan studi pustaka. Metode analisa yang digunakan dalam penelitian yaitu analisis statistik deskriptif, uji asumsi klasik,  regresi linear berganda, koefisien determinasi (R2), uji t, dan uji F dengan tingkat signifikansi 0,05 dan diolah menggunakan aplikasi IBM SPSS Statistics 26. Hasil penelitian uji t menunjukan bahwa variabel Price to Book Value berpengaruh signifikan terhadap Harga Saham dengan adanya hasil uji t di peroleh nilai thitung (7,479) > ttabel (2,364) dengan nilai signifikansi sebesar 0,000 < 0,05 artinya Ho ditolak dan Ha diterima, sedangkan Net Profit Margin tidak berpengaruh signifikan terhadap Harga Saham dengan adanya hasil uji t di peroleh nilai thitung (-0,457) < ttabel (2,364) dengan nilai signifikansi sebesar 0,661 > 0,05 artinya Ho diterima dan Ha ditolak. Hasil uji F menunjukan bahwa Price to Book Value dan Net Profit Margin berpengaruh signifikan terhadap Harga Saham, diperoleh nilai Fhitung 35,984 > Ftabel 4,74 dengan probabilitas 0,000 lebih kecil dari taraf signifikansi sebesar 0,05, demikian Ha di terima, artinya terdapat pengaruh antara Price to Book Value dan Net Profit Margin secara simultan terhadap Harga Saham.dengan nilai koefisien determinasi 11,4% sisanya dipengaruhi variabel lain.
PENGARUH PROFITABILITAS, STRUKTUR MODAL DAN PEMBAGIAN DIVIDEN TERHADAP NILAI PASAR SAHAM PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ45 PERIODE 2019-2024 (Studi Kasus Perusahaan Tbk. Yang Konsisten Dalam Daftar Indeks LQ45 Selama Periode 2019-2024) Muhamad Rijik; Agus Supriatna
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 2 (2026): Februari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i2.8917

Abstract

Abstract. Investment and financial management are fundamental foundations for achieving financial well-being. A sound understanding of investment enables individuals to manage their finances wisely. Stock price movements are influenced by a company’s fundamental conditions, and investors can understand the direction of these movements through fundamental analysis. This analysis is conducted by utilizing data contained in financial statements. One method of financial statement analysis is the use of financial ratios, including Return on Equity (ROE), Debt to Equity Ratio (DER), and Dividend per Share (DPS). The research problem and objective of this study are to analyze the effect of ROE, DER, and DPS on stock prices of LQ45 companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period, both partially and simultaneously. This study is a quantitative research using secondary data, with a sample of 25 companies. The data analysis technique employed is panel data regression analysis using the fixed effect model. The results indicate that simultaneously ROE, DER, and DPS have a significant effect on stock prices, with an F-statistic value of 45.14212 and a probability of 0.000000 (< 0.05). Partially, DER has a t-statistic value of 78.72876 with a probability of 0.8369, indicating that DER does not have a significant effect on stock prices. Meanwhile, ROE, with a t-statistic value of 3.691637 and a probability of 0.0001 (< 0.05), and DPS, with a t-statistic value of 1.115248 and a probability of 0.0001, are concluded to have a significant effect on stock prices. Keywords: Return on Equity (ROE), Debt to Equity Ratio (DER), Dividend per Share (DPS), Stock Price, LQ45 Index.
Pengaruh Literasi Keuangan dan Gaya Hidup terhadap Pengelolaan Keuangan Mahasiswa Program Studi Manajemen Universitas Pamulang Naela Farkhati; Agus Supriatna
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 2 (2026): April : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v4i2.2166

Abstract

This study aims to analyze the effect of financial literacy and lifestyle on financial management of students of the Management Study Program at Universitas Pamulang. This research uses a quantitative method with an associative approach, with data collected through questionnaires distributed to 160 respondents. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, simple and multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²). The results show that partially financial literacy has a positive and significant effect on financial management with a t-value of 7,161 > t-table 1.975 and a significance value of 0.000 < 0.05, while lifestyle also has a positive and significant effect with a t-value of 6,881 > t-table 1.975 and a significance value of 0.000 < 0.05. Simultaneously, financial literacy and lifestyle have a significant effect on financial management with an F-value of 853.671 > F-table 3.05 and a significance value of 0.000 < 0.05. The coefficient of determination of 0.916 indicates that 91,6% of the variation in students’ financial management is explained by financial literacy and lifestyle, while the remaining 8,4% is influenced by other factors outside this study.
Analisis Financial Distress Menggunakan Model Springate dan Model Grover pada PT Garuda Indonesia (Persero) Tbk Periode 2015–2024 Nabila Amalia Nurrohmah; Agus Supriatna
Pajak dan Manajemen Keuangan Vol. 3 No. 2 (2026): April: Pajak dan Manajemen Keuangan (PAJAMKEU)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v3i2.2183

Abstract

This study aims to analyze the financial distress condition of PT Garuda Indonesia (Persero) Tbk during the period 2015–2024 using the Springate and Grover models. The research employs a quantitative descriptive approach with secondary data obtained from the company’s annual financial statements. Financial distress analysis is conducted by calculating financial ratios included in each model to describe the company’s financial condition over the observation period. The results indicate that PT Garuda Indonesia (Persero) Tbk experienced financial distress during several periods, particularly before and during the COVID-19 pandemic, which was reflected in weakened liquidity, declining profitability, and reduced efficiency in asset utilization. However, following the financial restructuring process after 2021, both the Springate and Grover models show an improvement in the company’s financial condition, indicating a transition toward a more stable non-distress status. Although the Springate and Grover models use different financial indicators and classification approaches, both are able to descriptively capture the dynamics of financial distress experienced by the company. The differences in classification results reflect the distinct focus of each model, where the Springate model is more sensitive to liquidity and operational performance, while the Grover model emphasizes asset profitability. Therefore, the combined use of both models provides a more comprehensive overview of the financial distress condition of PT Garuda Indonesia (Persero) Tbk during the research period.