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FAKTOR YANG MEMPENGARUHI RETURN SAHAM PERUSAHAAN PROPERTI DALAM INDEKS SAHAM SYARIAH INDONESIA Angga Prasetia; Nurmala Ahmar; JMV Mulyadi; Suyanto Suyanto
Jurnal Manajemen Kewirausahaan Vol 17, No 2 (2020): JMK EDISI DESEMBER 2020
Publisher : Sekolah Tinggi Ilmu Ekonimi IPWI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33370/jmk.v17i2.464

Abstract

Studi ini bertujuan untuk meneliti sejauh mana rasio keuangan mempengaruhi return saham pada perusahaan properti, real estate, dan building contruction yang memiliki saham berbasis syariah dan tergabung dalam Indeks Saham Syariah Indonesia (ISSI) di Bursa Efek Indonesia periode 2016-2018. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan pengujian hipotesis menggunakan analisis regresi berganda dengan variabel current ratio, total asset turnover, price earning ratio, dan debt to equity ratio sebagai variabel independen. Hasil penelitian selama tiga tahun diperoleh hasil yang signifikan pada tingkat signifikansi pada kedua variabel independen tersebut terhadap varabel dependennya. Kontribusi penelitian ini adalah pembahasan hasil penelitian yang berbeda dengan hasil penelitian terdahulu dan teori yang terkait. Kata kunci: Current Ratio; Debt to Equity Ratio; Price Earning Ratio, Return Saham; Total Asset Turnover
Pengaruh Modal Kerja Terhadap Pemberian Kredit Serta Dampaknya Terhadap Profitabilitas Koperasi Kokaryasa Pada Periode 2011 – 2020 Prasetia, Angga; Rumiasih, N.A.; Riani, Desmy; Mubarok, Aji Arial
INOVATOR Vol 10 No 1 (2021): MARET
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/inovator.v10i1.17638

Abstract

Penelitian ini bertujuan untuk mengungkap secara empiris pengaruh modal kerja terhadap profitabilitas dengan pemberian kredit sebagai variabel intervening pada Koperasi Kokaryasa periode 2011 - 2020. Dan penelitian ini berbentuk deskriptif asosiatif dengan pendekatan kuantitatif dan sumber data sekunder dari buku laporan Rapat Anggota Tahunan, hasil penelitian ini menunjukan modal kerja berpengaruh terhadap pemberian kredit secara positif dan signifikan, modal kerja tidak berpengaruh signifikan terhadap profitabilitas dengan arah hubungan negatif, Pemberian kredit berpengauh langsung signifikan terhadap profitabilitas, pada model keseluruhan diketahui bahwa pemberian kredit memediasi pengaruh modal kerja terhadap profitabilitas secara positif dan signifikan. Adapun yang menjadi pembeda dengan penelitian lain adalah di mana pada penelitian ini dilakukan pengujian menggunakan variabel intervening pemberian kreditsebagai pemediasi pengaruh modal kerja terhadap profitabilitas.
The Effect of Mudharobah Financing, Musyarokah Financing, and Murabahah Financing on BPRS Profitability in Indonesia Rizqi, Muhamad Nur; Prasetia, Angga; Rasiman, Rasiman
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i2.8093

Abstract

This study aims to determine the effect of mudharobah financing, musyarokah financing and murabahah financing on Sharia People's Credit Banks registered with the Indonesian Financial Services Authority (OJK) in the 2017-2021 period. Data is obtained from Sharia Banking Statistics which is a collection of Sharia Commercial Banks and Sharia Units throughout Indonesia, so that what is done is sampling a number of populations. This type of research is descriptive quantitative, which is processed using multiple linear regression with the help of NCSS 2021.  The results showed that mudharobah and murabahah financing had no effect on profitability, while musyarokah financing had an effect on profitability.
Macroeconomic Analysis Of Trade Balance In 2013 – 2022 Kusumah, Anuraga; Suharti, Titing; Prasetia, Angga; Yudhawati, Diah; Widiya, Dede
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 1 (2024): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i1.700

Abstract

This rapid economic change causes the currency exchange rate to fall and the price of basic necessities to increase. The Ordinary Least Square (OLS) method is used to assess the trade balance due to the economic crisis, and the export growth of Indonesia's export destination countries will weaken as a result of the crisis. The domestic purchasing power of Indonesia's export destination countries has also declined as a result of the crisis. Secondary data published by BPS for the period 2013–2022 were used in this study. The data was processed using the SPSS V.27 program, which shows that Indonesia's trade balance cannot be separated from exchange rates, inflation, and interest rates, so that all three variables have an impact on the trade balance simultaneously. The estimation of the trade balance model in Indonesia shows that each independent variable—exchange rate, inflation, and interest rate—has a partial effect on the country's trade balance. The greatest influence of this variable was 57.22% on the country's trade balance, and other variables that were not discussed in the study.
Du Pont System Analysis In Measuring Financial Performance Of Pharmaceutical Companies Listed On The Indonesia Stock Exchange (Idx) Tania S, Dessy; Rumiasih, N. A.; Riani, Desmy; Prasetia, Angga
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7207

Abstract

This study aims to determine the financial performance of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The analysis in this study uses the Du Pont system, namely Net Profit Margin, Total Assets Turn Over and Return On Investment. The data used in this study is sourced from the Balance Sheet and Income Statement. Based on the results, it can be said that PT Darya-Varia Laboratoria Tbk, PT Kalbe Farma Tbk, PT Tempo Scan Pacific Tbk and PT Industri Jamu and Pharmacy Sido Muncul Tbk still lack efficiency in managing their assets so that they get a low score on Return On Investment, but PT Industri Jamu and Pharmacy Sido Muncul managed to get an Net Profit Margin value above the average.
The Influence of the Independence of the Board of Commissioners, Audit Quality, and Company Size on Banking Profitability Lulu, Lulu; Sundarta, M. Imam; Muniroh, Leny; Prasetia, Angga
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 2 (2022): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i2.8765

Abstract

The purpose of this study was to determine the effect of the independence of the board of commissioners, audit quality, and firm size on banking profitability both partially and simultaneously. The population of this study is all banks listed on the Indonesia Stock Exchange in 2019-2021. The technique for selecting the sample uses purposive sampling and the number of data samples is 39 data. This study uses secondary data in the form of financial statements of banking companies obtained from the publications of the Indonesia Stock Exchange. The results of this study indicate that audit quality has a significant effect on the direction of a positive relationship to profitability. The independence of the board of commissioners and the size of the company have no significant effect on the direction of the negative relationship to profitability.
Factors Affecting Earning Per Share (EPS) at PT. BANK MANDIRI Tbk Period 2018 - 2021 Rasiman; Prasetia, Angga; Wibowo, Agung; Rizqi, M Nur
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14875

Abstract

This study aims to analyze the factors that influence Earning Per Share at PT Bank Mandiri Tbk. The period 2018 – 2021, which consists of factors that can affect EPS Return On Assets, Return On Equity, Net Interest Margin, Loan To Deposit Ratio, this analysis technique uses eviews V.12 and obtains the result that the four independent variables affect the Earning Press Share simultaneously, this explains. The dominant influence that is owned by the variables Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin (NIM), Loan To Deposit Ratio (LDR), on the company's Earning Per Share (EPS) can be used as a consideration for companies both issuers and investors to predict earnings per share and improve financial performance.
Pengaruh Perencanaan Pajak dan Leverage terhadap Manajemen Laba dengan Profitabilitas sebagai Variabel Moderasi Azis, Azolla Degita; Nurkholifah, Mutiara; Prasetia, Angga
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 3 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i3.26880

Abstract

Penelitian ini secara empiris menginvestigasi bagaimana perencanaan pajak dan leverage mempengaruhi praktik manajemen laba, dengan profitabilitas sebagai variabel moderasi. Motivasi di balik penelitian ini berasal dari meningkatnya relevansi tata kelola perusahaan dan transparansi, terutama di pasar negara berkembang seperti Indonesia. Fokus penelitian adalah perusahaan manufaktur sub sektor industri dasar dan kimia di Bursa Efek Indonesia (BEI) periode 2021-2023, dengan total sampel observasi sebanyak 105 data. Hasil penelitian menunjukkan bahwa perencanaan pajak tidak berpengaruh signifikan terhadap manajemen laba, sedangkan leverage dan profitabilitas berpengaruh positif. Penelitian ini memberikan kontribusi bahwa profitabilitas berperan sebagai quasi-moderator yang memperkuat pengaruh positif perencanaan pajak dan tingkat utang terhadap manajemen laba. Penelitian ini memberikan kontribusi pada pengembangan teori akuntansi keuangan dan manajemen, terutama terkait dengan teori keagenan dan teori akuntansi positif. Hasil penelitian ini memperkuat pemahaman bahwa manajemen laba tidak hanya dipengaruhi oleh faktor eksternal seperti beban pajak dan struktur pendanaan, tetapi juga dipengaruhi oleh kinerja internal perusahaan seperti profitabilitas. Temuan penelitian ini memberikan kontribusi teoritis terhadap teori keagenan dan implikasi praktis bagi manajer perusahaan, regulator, dan investor. Kata Kunci: Manajemen Laba, Profitabilitas, Tax Planning, dan Leverage
Analysis of the Influence of Discipline and Job Satisfaction on Employee Achievement Improvement in the Digital Era Kusumah, Anuraga; Suharti, Titing; Prasetia, Angga; Muzaky , Rizqi
Moneter: Jurnal Keuangan dan Perbankan Vol. 13 No. 1 (2025): APRIL
Publisher : Universitas Ibn Khladun Bogor

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

Abstract

This study aims to analyze the influence of discipline and job satisfaction on employee work performance. The research method used is a quantitative approach with multiple linear regression analysis techniques. Data was obtained through the distribution of questionnaires to 53 respondents who were active employees. The results of the validity and reliability test showed that the research instrument was feasible to use. The results of the descriptive analysis showed that work discipline had an average score of 3.62, job satisfaction of 3.87, and work achievement of 4.15, which were generally included in the good category. Statistical tests showed that simultaneously discipline and job satisfaction had a significant effect on work performance, with a multiple correlation coefficient (R) of 0.753 and a determination coefficient (R²) of 0.568. This shows that 56.8% of the variation in work performance can be explained by both independent variables, while the rest is influenced by other factors. These findings reinforce the importance of managing discipline and job satisfaction simultaneously to improve employee performance. This research provides practical implications for management in designing data-based human resource policies.
Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan Nurlaelasari, Nurlaelasari; Degita , Azolla; Prasetia, Angga
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2137

Abstract

The aim of this research is to examine the influence of profitability (X1) and company size (X2) on company value (Y). This research is a type of quantitative research. The data source used is secondary data. The sample in this research is food and beverage companies listed on the Indonesian stock exchange. The samples for this company were 20 sample companies with an observation period of three years (2020-2022), namely 60 sample units. The results obtained show that profitability has a positive effect on company value. This is because profitability is effective in a company so that it can generate profits from its operational activities, and company size has a negative effect on company value. It is because of the size of the company that large companies cannot guarantee high company value because they do not dare to make new investments before they pay their debts