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Dewi Nari Ratih Permada
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PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PT. ACE HARDWARE INDONESIA TBK TAHUN 2012-2021 Randhy Agusentoso; Sri Retnaning Sampurnaningsih; Dewi Nari Ratih Permada
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 3 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v6i3.711

Abstract

This study aims to determine the effect of cash collection and turnover on profitability at PT. ACE Hardware Indonesia Tbk. Method used in this study. This research was conducted using processed data. The population of this study is the annual financial statements of PT. ACE hardware Indonesia Tbk Year 2012-2021. The sampling method uses Purposive Sampling technique. The research method used in this study is the multiple linear regression method, which consists of several submissions, namely descriptive statistics, multiple linear regression, partial tests, simultaneous tests, and coefficients of determination. The results of this study show that the results of the partial test of cash turnover have a positive and significant effect on Return On Assets with significance (0.02 < 0.05), Receivables turnover does not have a significant effect on Return On Assets with significance (0.470 > 0.05), while Debt To Equity has a negative and significant effect on Return On Assets with significance (0.002 < 0.05). The results of the simultaneous test of cash collection, receivables and Debt To Equity simultaneously affect perofitability. The results of the statistical F test study amounted to (0.002 < 0.05) which means that there is a significant influence simultaneously between the independent variable and the dependent variable. This shows that cash turnover, receivables turnover and debt to equity are so important in relation and influence on profits, because the success of a company in generating profits is obtained from cash and receivables that are well managed and efficient.
PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSET PADA SEKTOR RITEL ELEKTRONIK TAHUN 2013-2022 Gusti Hermawan; Dewi Nari Ratih Permada
Journal of Research and Publication Innovation Vol 2 No 4 (2024): OCTOBER
Publisher : Journal of Research and Publication Innovation

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Abstract

The purpose of this study is to determine the effect of the Current Ratio and Debt to Equity Ratio, together, on the Return on Assets of retail electronics companies from 2013 to 2022, using a descriptive associative method with a quantitative approach. The type of data used is secondary data obtained from the financial statements of retail electronics companies for the period 2013-2022 from the websites www.idx.co.id, www.corp.electronic-city.com, www.erajaya.com, and www.map.co.id. Data analysis involves descriptive testing, classical assumption tests including normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear regression analysis, coefficient of determination (R2) analysis, and hypothesis testing including partial test (t-test) and simultaneous test (F-test). Data processing uses Eviews version 13.The results show that the Current Ratio, when tested partially, does not have a significant effect on Return on Assets. This is evident from the test result where the t-value is 0.287898 < t-table 2.051831 and the probability value is 0.7758 > 0.05, meaning Ho1 and Ha2 are rejected. The results also show that the Debt to Equity Ratio, when tested partially, has a significant effect on Return on Assets. This is indicated by the absolute t-value of -3.683811 > t-table 2.051831 and the probability value of 0.0011 < 0.05, meaning Ho2 and Ha3 are accepted. Additionally, the Current Ratio and Debt to Equity Ratio together have a significant simultaneous effect on Return on Assets, as shown by the F-value of 5.100720 > F-table 3.35 and the probability value of 0.003814 < 0.05. The coefficient of determination (R2) for this study is 36.12%. There are other factors not considered in this regression model, accounting for 63.86%.
PENGARUH INFLASI, SUKU BUNGA DAN NILAI TUKAR RUPIAH (KURS) TERHADAP INDEKS HARGA SAHAM GABUNGAN (IHSG) DI BURSA EFEK INDONESIA TAHUN 2013-2022 Oktaviyani; Dewi Nari Ratih Permada
Journal of Research and Publication Innovation Vol 3 No 2 (2025): APRIL
Publisher : Journal of Research and Publication Innovation

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Abstract

This study aims to determinate whether there is an inflation rate, interest rate and the Rupiah exchange rate on the Composite Stock Price Indeks on the Indonesia Stock Exchange in 2013-2022. This type of research uses quantitative research. The data used is secondary data with a time series type for the period 2013-2022 from the website www.idx.co.id and www.bi.co.id. The analytical method used is multiple linear regression analysis, classical assumption test, f test (simultaneous), t test (partial), coefficient of determinanion (R2) via IBM SPSS statistics 26. The results of thie research show that partial Inflaion has a posiive and significant effect on the CSPI with a value of |Tcount │-2.655│ > Ttable 1.980| with a significance of 0,0009 < 0,05, While Interest Rates have a negative and insignificant effect on the CSPI with value |Tcount │-1.505│ < Ttable 1.980| with a significance of 0,135 > 0,05, while the Rupiah Exchange Rate has a positive and significan effect on the CSPI with value |Tcount 4.224 > Ttable 1.980|with a significant of 0,001 < 0,05. Simultaneously Inflation, Interest Rate and the Rupiah Exchange Rate have a significant effect on the CSPI with value |Fcount 21.311 > Ftable 2.684| with a significance of 0,001 < 0,05. The coefficient of determination influence from this research in 0.342 or 34,2%, which means that the dependent variable is influenced by the independent variable, while the rest is influenced by other variables not explained in this research.
Peran Etika Bisnis dalam Moderasi Pengaruh Penerapan PPN terhadap Kinerja Keuangan Perusahaan B2B Wibawa, Herry Wira; Dewi Nari Ratih Permada
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i3.1553

Abstract

This study investigates the relationship between business ethics and VAT implementation with the aim of assessing the combined effect of both on the financial performance of B2B companies. The main theories underlying this study are the Ability to Pay Theory, Stakeholder Theory, and Ratio Analysis Theory. The study uses a positive research philosophy approach and a quantitative case study design with a structured questionnaire involving 30 respondents from PT Bhinneka Mentari Dimensi or Bhinneka.Com, the oldest B2B e-Commerce company in Indonesia. Data analysis was conducted using SPSS using descriptive and inferential statistics. The results show that VAT implementation indirectly affects financial performance through business morality. This mediating role is associated with stakeholder theory and the ability to pay. The low direct effect of VAT is related to an efficient company structure, company size, and reliance on self-reported data. B2B companies should embed business ethics principles in their operations, with management implementing a framework to ensure accountability in tax reporting and practices. The originality of this study contributes to the literature by emphasizing the distinctive role of business ethics as a bridge in the relationship between VAT implementation and financial performance of B2B companies, shifting attention from general tax compliance to specific VAT mechanisms and incorporating ethical dimensions in financial analysis.
Co-Authors Gusti Hermawan Oktaviyani Randhy Agusentoso Sri Retnaning Sampurnaningsih Wibawa, Herry Wira