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<![CDATA[PENGARUH RETURN ON INVESTMENT, DEBT TO EQUITY RATIO, ECONOMIC VALUE ADDED, INFLASI TERHADAP RETURN SAHAM PADA TAHUN 2008-2012 ]]>
<![CDATA[Harvioni, Ayu Nisaa]]>;
<![CDATA[Astohar, Astohar]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 7 No. 1 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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DOI: 10.36694/jimat.v7i1.111
<![CDATA[This study aimed to analyze the influence of Return On Investment,Debt To Equity Ratio, Economic Value Added, and Inflation on StockReturns. This study was made as there are differences between the results ofresearch with each other and so can be used to predict fluctuations stockreturns.Sample of this research is 135 others company in IDX with methodpurposive sampling.This study uses multiple linear regression statistic to testthe hypothesis. The variable used in this study Return On Investment, DebtTo Equity Ratio, Economic Value Added, Inflation, and Stock Returns. Typeof data used in the form of secondary data is data such as notes and reportstaken from Indonesian Capital Market Directory.The results showed that simultan independent variables effect on stockreturn. While research is partially showed Return On Investment positive andnot significant effect on stock returns. While Debt To Equity Ratio negativeand significant effect on stock returns. Meanwhile Economic Value Addedpositive and significant effect on stock returns. And then inflation negativeand not significant effect on stock returns. In addition it was found that thevalue of adjusted R square is 5,8%. This means that 5,8% of the movement ofstock returns can be predicted from the four variables, while at 94,2% isexplained by other variables outside the model]]>
<![CDATA[ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA ]]>
<![CDATA[Astohar, Astohar]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 7 No. 2 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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DOI: 10.36694/jimat.v7i2.120
<![CDATA[The problem of this research is gap between some research variables thatwill be used. In this study the variables selected for additional variables is thevariable finance deposit ratio (FDR) which still occurs gap between researchersone with other researchers.The data to be used in the sample is obtained from thewebsite of Bank Indonesia as well as the bank's official website. The sample of thisresearch is taken by purposive sampling that is the method where the sampleselection on the characteristics of the population that is known before with thefollowing criteria: Sharia Bank is aIslamic Bank, the Sharia Bank makesquarterly financial report in 2010-2014 period and has been published in BankIndonesia. Based on the criteria, the sample size is 12 sharia commercial banksThe results showed that Capital Adequacy Ratio (CAR), Net InterestMargin (NIM), Loan to Deposit Ratio (LDR), proved to have significantinfluence on profitability of Sharia Bank(BUS). VariableNonPerformingFinancing (NPF) Financing deposit ratio (FDR), Operational Cost to OperatingIncome (BOPO), inflation and interest rate are not proven to have significantinfluence on profitability of Sharia Bank (BUS). Anova test results (simultaneous)shows the regression model that is built is to meet the criteria fit model. Variationsin bank profitability variables that can be explained by variations of NPL, NIM,LDR and BOPO variables in Sharia (BUS) of 15.7 percent; in Non-ForeignExchange Bank 49.8 percent and the combined Sharia Commercial Bank (BUS)is 50.2 percent]]>
<![CDATA[PENGARUH RETURN ON EQUITY DAN TOTAL ASET TERHADAP PRICE BOOK VALUE PADA PERUSAHAAN PERTAMBANGAN DENGAN DEBT TO EQUITY RATIO SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Astohar, Astohar]]>;
<![CDATA[Sumiyanti, Tri]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 8 No. 1 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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DOI: 10.36694/jimat.v8i1.128
<![CDATA[The purpose of this study is to develop structural models of factorsthat affect the value of the company. Company value is influenced by theprofitability and size of the company directly or in the intervening capitalstructure. The selected research object is in mining company at IndonesiaStock Exchange in period 2010 to 2015.The sample size required for thisstudy was initially as many as 42 companies. After screening there are 29companies that can be used or 174 observations with sampling techniqueusing purposive non random sampling. The analysis tool used is normalitytest, deviation of classical assumption, data fit test, regression equation test,hypothesis test and coefficient of determination. Sobel test test in this researchis also conducted to test whether intervening variable is capital structure.The results showed that the capital structure (debt to equity ratio) andprofitability (return on equity) proved to have a positive and significanteffect on the value of the company (price book to value). Profitability (returnon equity) proved to negatively and significantly affect the capital structure(debt to equity ratio). The size of the firm (size) proved to have a positiveand significant influence on the structure of capital (debt to equity ratio).The size of the firm (size) proved to have a negative effect is not significantto the value of the company (price book value). The capital structure (debt toequity ratio) proves to be a mediating variable between return on equity andfirm size to firm value]]>
<![CDATA[ANALISIS ROA DAN ROE TERHADAP RETURN SAHAM DENGAN HARGA SAHAM SEBAGAI VARIABEL INTERVENING : Studi Kasus Perusahaan Sektor Semen yang Terdaftar di Indeks Saham Syariah Periode 2019-2022 ]]>
<![CDATA[Suyatno, Maulana Ihsan Yusufi]]>;
<![CDATA[Mustahidda, Rahmania]]>;
<![CDATA[Astohar, Astohar]]>
<![CDATA[ Jurnal Riset Rumpun Ilmu Ekonomi Vol. 2 No. 1 (2023): April : Jurnal Riset Rumpun Ilmu Ekonomi ]]>
Publisher : <![CDATA[Pusat riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jurrie.v2i1.1446
<![CDATA[This study aims to reveal the effect of the variable Return On Assets, Return On Equity on stock levels with stock prices as an intervening variable in cement sector companies listed on the Indonesian Sharia Stock Index. This study is a quantitative observational type. Researchers use secondary data sources, which are in the form of variables ROA, ROE, stock returns and stock prices in a collection of cement sector stocks registered at ISSI in 2019-2022. The purposive sampling technique was used in sampling, which obtained a number of four issuers as the object of study. Based on the analysis, the results show that ROA and ROE simultaneously do not have a direct and significant effect on stock returns with a significance ROA of 0.36 and ROE of 0.46. The results obtained have an indirect effect or through stock prices obtained ROA and ROE have a significant effect on stock returns with ROE (0.03<0.05) and ROA (0.001<0.05)]]>
<![CDATA[The Inclusion and Literation Finance on MSME performance through adoption of financial reporting standard ]]>
<![CDATA[Praptitorini, Mirna Dyah]]>;
<![CDATA[Astohar, Astohar]]>
<![CDATA[ Indonesia Auditing Research Journal Vol. 13 No. 1 (2024): March: Auditing, Finance, IT Plan, IT Governance, Risk ]]>
Publisher : <![CDATA[Institute of Accounting Research and Novation (IARN) ]]>
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DOI: 10.35335/arj.v13i1.241
<![CDATA[MSMEs must monitor their financial health by preparing financial reports according to established standards. This affects the overall performance of SMEs, which is also influenced by other developing factors such as financial inclusion and financial literacy. This research aims to investigate how the application of financial reporting standards can help regulate the relationship between financial literacy and financial inclusion on the performance MSMEs in Semarang City. A structured questionnaire was used to collect quantitative data from MSME actors in 16 sub-districts of the city of Semarang. Sampling in this study used the cluster sampling method. There are 145 data samples available. Data analysis uses multiple regression and the Sobel test to identify mediating variables. The research results show that SME performance is significantly and positively influenced by financial literacy, financial inclusion and the adoption of financial reporting standards. The adoption of financial reporting standards can improve the relationship between financial literacy and financial inclusion on MSME performance. The contribution of this research is to increase understanding of the importance of financial literacy. financial inclusion and adoption of reporting standards. Financing that meets standards affects the performance of small and medium enterprises (SMEs) in the long term]]>
<![CDATA[PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Astohar, Astohar]]>
<![CDATA[ Prima Ekonomika Vol 8 No 1 (2017): Prima Ekonomika ]]>
Publisher : <![CDATA[STIE "YKP" YOGYAKARTA ]]>
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<![CDATA[Building structural models of factors affecting customer value influenced by liquidity and profitabilitydirectly or through capital structure. The selected research object is in the mining company atIndonesia Stock Exchange in period 2010 to 2015. Selection of object at mining company at IndonesiaStock Exchange on the consideration that in the mining company the development of company valueis proxy with price book to value more fluctuate compared with other sectors. The sample sizerequired for this research is 42 companies that are successively included in mining company for fiveconsecutive years with sampling technique using purposive non random sampling. Analyzer used istest of regression equation with double regression model, that is first is influence of liquidity, growthopportunity and profitability to capital structure. The second regression model is the influence ofliquidity, growth opportunities, profitability and capital structure to firm value. To give better resultbefore doing regression test data is done normality test, deviation of classical assumption, fit data testand hypothesis test and coefficient of determination. The result of research shows that the capitalstructure (debt to equity ratio) and profitability (return on equity) proved to have a positive andsignificant effect on the value of the company (price book to value). Profitability (return on equity)also proved to have a positive and significant effect on capital structure (debt to equity ratio).Liquidity (current ratio) is not proven to have a significant influence on the structure of capital (debtto equity ratio) and the value of the company (price book to value).]]>
<![CDATA[GAYA KEPEMIMPINAN TRANSFORMASIONAL UPAYA DAN SOLUSI ]]>
<![CDATA[Astohar, Astohar]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 1 No. 1 (2010): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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DOI: 10.36694/jimat.v1i1.3
<![CDATA[Most of conflicts between subordinary and leader happened because of leadership style that not aceptable with subordinary. Subordinary often judge that their leader who manage the organization have an otoriter and straight behaviour, they never think about and subordinary needs.]]>
<![CDATA[KEPUASAN NASABAH DAN MANAJEMEN HUBUNGAN NASABAH ]]>
<![CDATA[Astohar, Astohar]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 1 No. 1 (2010): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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DOI: 10.36694/jimat.v1i1.9
<![CDATA[Kepuasan dan ketidakpuasan nasabah atas produk akan berpengaruh pada pola perilaku selanjutnya. Apabila nasabah merasa puas, maka dia akanmenunjukkan besarnya kemungkinan untuk kembali membeli produk yang sama. Kepuasan masih menjadi kunci dalam pencapaian loyalitas nasabah.Manajemen hubungan nasabah, merupakan strategi yang terarah dan tepat untuk mendukung penerapan Customer to Business atau Customer to Customer, sehingga kunci ke arah sukses jangka panjang dalam pencapaian kinerja dapat diwujudkan perusahaan. Kelemahan paling serius perusahaan adalah ketidakmampuan perusahaan dalam mengelola hubungan baik dengan nasabah.Kepuasan nasabah merupakan kunci sebuah mekanisme proses pencapaian strategi manajemen hubungan nasabah yang mengarah pada perilaku nasabah berdasarkan manajemen hubungan nasabah sebagai muara akhir. Titik berat manajemen hubungan nasabah terletak pada proses strategi manajemen hubungan nasabah yang diterapkan oleh perusahaaan.]]>
<![CDATA[ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI RETURN SAHAM: Kasus pada Perusahaan Manufaktur yang Go Public di BEI periode tahun 2005 - 2009 ]]>
<![CDATA[Arista, Desy]]>;
<![CDATA[Astohar, Astohar]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 3 No. 1 (2012): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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DOI: 10.36694/jimat.v3i1.29
<![CDATA[Problems in the study of some previous studies showed inconsistent results, thisresearch was conducted to re-examine the influence of fundamental factors consistingof return on assets (ROA), debt to equity ratio (DER), earnings per share (EPS), andprice to book value (PBV) together and partial effect on Stock Return manufacturingcompanies in Indonesia Stock Exchange in 2005-2009.The sample size used in this study was of 114 manufacturing companies went public onthe Stock Exchange with the determination of the sample using purposive sampling. Thetype of data using secondary data using documentation.Return on assets (ROA) has no significant effect on stock return manufacturingcompanies listed on the Indonesia Stock Exchange. Debt to equity ratio (DER) has asignificant influence on stock return manufacturing companies listed on the IndonesiaStock Exchange. Earning per Share (EPS) has no significant effect on stock returnmanufacturing companies listed on the Indonesia Stock Exchange. Price to book value(PBV) has a significant influence on stock return manufacturing companies listed onthe Indonesia Stock Exchange. Taken together (simultaneously) return on assets, debtto equity ratio, earnings per share and price to book value has a significant influenceon stock return manufacturing companies listed on the Indonesia Stock Exchange.Keywords: Return on Assets, Debt To Equity Ratio, Earning Per Share, Price To BookValue and Stock Return]]>
<![CDATA[PENETAPAN KONTRAK HARGA UNTUK PENINGKATAN KERJA SAMA ANTARA PETERNAK DAN PEDAGANG (PENGEPUL) JANGKRIK DI KECAMATAN KEBONAGUNG KABUPATEN DEMAK ]]>
<![CDATA[Astohar, Astohar]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 4 No. 2 (2013): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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DOI: 10.36694/jimat.v4i2.58
<![CDATA[Cricket animals are animals that have high economic value,which is used for animal feed (birds and ornamental fish). This makessome people or community groups cultivate these crickets. The object ofthis research is the cricket farmers in Kecamatan Kebonagung DemakRegency. This breeder is divided into two groups, the farmers whocooperate with the collectors and who do not cooperate. For farmers whodo not cooperate with financial collectors and information better thanthose who work together. The focus of this study is whether thedetermination of price contracts can enhance cooperation betweenfarmers and traders (Collectors) Crickets in Kebonagung District,Demak District.The population in this research is all breeders andcollectors (traders) crickets in Kebonagung District, Demak Districtwhich is still actively running the farm and business of crickets is asmuch as 53 breeders and collectors. The sample is taken by 7 informants,2 cricket farmers, 2 collectors collectors, 1 feeder, 1 bird and ornamentalfish 1 person and 1 farmer.The results of this study indicate that the contract price is stillflexible and more in line with the culture in Demak district, so the risk ofbreeders and collectors can be minimized, but profit can not be enjoyedtogether on both sides (breeders and collectors). The advantage is moreenjoyed by the collecting party as the contract price determinant. Bothparties still have ties to try to foster cooperation to be longer with betterfuture cooperation commitments. Cooperation ties need to be improved soas to become stronger and more profitable. Information generally knownto farmers will be anticipated by the collectors. The agency theory stillapplies to the business of cricket trade. The collectors still hide veryimportant information and can threaten the existence of the collectorsthemselves.]]>
