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<![CDATA[Pengaruh Pengaruh Likuiditas Dan Leverage Terhadap Profitabilitas Pada PT. Gudang Garam Tbk (Tahun 2016 – 2020): Likuiditas, Leverage, Profitabilitas ]]>
<![CDATA[Corrina Dian]]>;
<![CDATA[Erika Dwi]]>;
<![CDATA[Bella Khoirun]]>;
<![CDATA[Yahya Wahyu]]>;
<![CDATA[Dwi Ermayanti]]>
<![CDATA[ Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 5 No. 3 (2022): November 2022 ]]>
Publisher : <![CDATA[Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia ]]>
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DOI: 10.37112/bisman.v5i3.2068
<![CDATA[This study hopes to check the resultant liquidity and leverage on profitability. The analytical method used is a quantitative regulation which is found to be additionally investigated by non-participation or indirectly, in particular by collecting, presenting and researching secondary evidence in the form of financial complaints of PT. Gudang Garam Tbk 2016 - 2020. The results of the uniformity check of the Kolmogorov-Smirnov checks that were carried out showed that the causes used in the analysis were based on a basic distribution plus a perception period of 0.079 (more designs sourced 0.05). In this unit, the profit of PT Gudang Garam Tbk in 2016 - 2020 is influenced by the constituents of liquidity and leverage.]]>
<![CDATA[The Pengaruh Profitability Dan Fixed Tangible Assets Terhadap Leverage Pada Perusahaan Manufaktur 2018-2020 ]]>
<![CDATA[Putri Dwi Ariska]]>;
<![CDATA[Dwi Ermayanti Susilo]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
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DOI: 10.47065/arbitrase.v3i2.502
<![CDATA[In determining leverage, there are several factors considered by companies in general, including profitability and fixed tangible assets. Profitability is the profit earned by the company in a certain period. Fixed tangible assets are assets that are owned and used to operate and have future benefits for more than one budget period and are not intended for sale. This study aims to determine the effect of profitability and fixed tangible assets on leverage in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. This study uses quantitative methods, namely research based on the philosophy of positivism, which is used to examine certain populations or samples, collect data, and analyze statistical data. The population of this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The number of samples of 57 companies was selected through purposive sampling. Methods of collecting data through financial management books, journals about leverage, financial reports. The results show that profitability has no significant positive effect on leverage. Fixed tangible assets have no significant positive effect on leverage.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN DENGAN COMPETITIVE ADVANTAGE SEBAGAI VARIABEL INTERVENING (Studi Kasus Perusahaan Sub Sektor Otomotif dan Komponennya yang Terdaftar di BEI Tahun 2016-2020) ]]>
<![CDATA[ATIK HIDAYATI]]>;
<![CDATA[DWI ERMAYANTI SUSILO]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 11 No 2 (2022): Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Indragiri ]]>
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DOI: 10.32520/jak.v11i2.2261
<![CDATA[This study aims to determine the effect of intellectual capital and capital structure on financial performance with competitive advantage as an intervening variable. The sample of this research is the automotive sub-sector companies and their components listed on the Indonesia Stock Exchange in 2016-2020 using purposive sampling method and based on the criteria determined by the researcher, so that the results obtained are 12 companies for 5 years. So that in the study obtained as many as 60 data. The data of this study were obtained from the annual financial statements. The analytical method used is multiple linear regression analysis and mediation analysis using the Sobel test with the help of the Statistical Product and Services Solution (SPSS) version 20 application. The results of this study indicate that intellectual capital and competitive advantage have no effect on financial performance. Capital structure has a negative effect on financial performance and competitive advantage. Competitive advantage is able to mediate the relationship between intellectual capital and capital structure on financial performance]]>
<![CDATA[Pengaruh Harga Minyak dan Suku Bunga Terhadap Harga Saham Sub Sektor Makanan Minuman di BEI ]]>
<![CDATA[Dwi Ermayanti Susilo]]>;
<![CDATA[Moh. Usman Rusli]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 3 No 2 (2022): December 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v3i2.532
<![CDATA[This study aims to analyze the effect of oil prices and interest rates on stock prices of manufacturing companies in the food and beverage sub-sector listed on the IDX. The study uses quantitative research methods which are carried out through data collection with secondary data, the population is the Financial Statements of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 period. The sample in this study is in the form of balance sheets and profit/loss reports for manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 period, data analysis using multiple Linear Regression statistical methods and hypothesis testing. The results show that 1) The oil price variable has no effect on the stock price of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021 2) The interest rate variable has an effect on stock prices in manufacturing companies in the food and beverage sub-sector. beverages listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021]]>
<![CDATA[Sosialisasi Dampak Stunting terhadap Pembangunan Ekonomi ]]>
<![CDATA[Dwi Ermayanti Susilo Yanti]]>;
<![CDATA[Suluh Agus Hendrawan]]>;
<![CDATA[Omi Pramiana]]>
<![CDATA[ Jurnal SOLMA Vol. 12 No. 1 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press) ]]>
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DOI: 10.22236/solma.v12i1.10373
<![CDATA[Background: Stunting dipengaruhi oleh berbagai faktor salah satunya adalah faktor sosial ekonomi seperti: pendapatan keluarga, pekerjaan orang tua, pendidikan orang tua, dan jumlah anggota keluarga. Pelakanaan sosialisasi di dusun Serining desa Banjaragung ini dilatar belakangi oleh beberapa hal yaitu agar warga dusun Serning mengetahui bahwa faktor ekonomi dapat mempengaruhi terjadinya stunting pada anak balita. Tujuan pengabdian ini memberikan sosialisasi terkait dengan dampak stunting bagi pertumbuhan ekonomi khususnya di kabupaten Jombang. Metode: Metode sosialisasi yang digunakan dalam pengabdian ini ditujukan kepada kader desa Banjaragung guna meningkatkan informasi dan edukasi kepada seluruh kader posyandu mengenai dampak stunting dan pembangunan ekonomi. Hasil: Menunjukkan peningkatan, penguasaan dan pengetahuan yang memadai pada kader posyandu terkait dengan kejadian stunting pada balita serta dampaknya pada pertumbuhan ekonomi. Kesimpulan: Masih sangat diperlukan sosialisasi secara massif terkait stunting, dampak yang muncul, cara penanggulangannya, dan upaya penanggulangan stunting, sebagai bentuk upaya preventif masing-masing keluarga tanpa bergantung pada program pemerintah. Dengan demikian, para kader nantinya dapat menjalankan tugas dengan memberikan pemahaman kepada masyarakat.]]>
<![CDATA[PENGARUH OPINI AUDIT, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AUDIT DELAY PADA PERUSAHAAN BATU BARA ]]>
<![CDATA[Ayni Bilqis Hanifah]]>;
<![CDATA[Sefti Cahyani Triwulandari]]>;
<![CDATA[Emy Silvia Putri]]>;
<![CDATA[Dwi Ermayanti Susilo]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 6 No 1 (2023) ]]>
Publisher : <![CDATA[Politeknik Bisnis Indonesia ]]>
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DOI: 10.37600/ekbi.v6i1.779
<![CDATA[This study aims to determine how the audit opinion, company size, and profitability affect audit delay in coal companies listed on the Indonesian stock exchange. This study employs quantitative research techniques. Coal businesses registered on the Indonesia Stock Exchange for the years 2021–2022 make up the sample population. Purposive sampling is a sample selection technique used in this study, with a total sample of 19 coal companies. The chosen analytical method is multiple regression analysis using SPSS 26 statistical software. The data taken is secondary data obtained from the IDX website: www.idx.co.id. The results of this study indicate that audit opinion has a significant positive effect on audit delay in coal companies, while company size and profitability have no effect on audit delay in coal companies.]]>
<![CDATA[Pengaruh Cash Holding Dan Profitabilitas Terhadap Nilai Perusahaan (Studi Pada Perusahaan Property Dan Real Estate Di BEI Tahun 2020-2022) ]]>
<![CDATA[Rani Neng Sekarwati]]>;
<![CDATA[Dwi Ermayanti Susilo]]>
<![CDATA[ Innovative: Journal Of Social Science Research Vol. 3 No. 3 (2023): Innovative: Journal Of Social Science Research ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/innovative.v3i3.2269
<![CDATA[Tujuan peinelitian dilakukan guna mengetahui pengaruh cash holding dan profitabilitas terhadap nilai perusahaan. Populasi 89 Perusahaan Sub Sektor Property dan Real Estate di Bursa Efek Indonesia dengan sampel 16 perusahaan dengan penentuan menggunakan metode purposive sampling dan menggunakan kriteria guna memperoleh sampel yaiitu 16 perusahaan dikalikan tiga tahun penelititian yaiitu 48 .jenis peinelitian ini kuantitatif kausal komparatif . Data sekuder adalah sumber data yang di gunakan dalam penelitian ini. Regresi linier berganda adalah teknik analisis data yang digunakan dalam penelitian ini. Setelah dilakukannya pengujian diperoleh hasil cash holding dan profitabilitas secara parsial berpengaruh signifikan terhadap nilai perusahaan, dimana profitabilitas memiliki hubungan positif sedangkan variabel cash holding memiliki hubungan negatif. Koefisiein determinasi menunjukkan betapa pentingnya cash holding, dan profitabilitas nilai perusahaan dimana di tunjukan dalanm hasil uji autokorelasi sebesar 21,1%. Saran yang diberikan adalah peneiliti selanjutnya diharapkan dapat menguji subjek yang berbeda untuk membandingkan hasil peinelitian ini.]]>
<![CDATA[PENGARUH PERTUMBUHAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP PROFITABILITAS PERUSAHAAN PERBANKAN BUMN YANG TERDAFTAR DI BEI ]]>
<![CDATA[Mochammad Karim Amrulloh]]>;
<![CDATA[Dwi Ermayanti Susilo]]>
<![CDATA[ OIKONOMIKA: Jurnal Kajian Ekonomi dan Keuangan Syariah Vol. 3 No. 2 (2022): OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah ]]>
Publisher : <![CDATA[Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Fattahul Muluk Papua ]]>
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DOI: 10.53491/oikonomika.v3i2.378
<![CDATA[This study aims to analyze the effect of company growth and structure on profitability in state-owned banks listed on the Indonesia Stock Exchange. The research uses quantitative research methods which are carried out through data collection with secondary data, namely the Financial Statements of State-Owned Banks Listed on the Indonesia Stock Exchange for the period 2012-2021. The sample in this study is in the form of balance sheets and profit/loss reports for state-owned banks listed on the Indonesia Stock Exchange for the period 2012-2021, data analysis using multiple linear regression statistical methods and hypothesis testing. The results show that 1) There is a value of the influence of company growth on profitability in BUMN Banking Listed on the Indonesia Stock Exchange with t of 2.765 with t table of 2.02 (t count > t table), the significance value obtained is 0.016 < 0.05 2 ) There is no effect of capital structure on profitability in BUMN banking listed on the Indonesia Stock Exchange, with a t value of 17.344 with a t table of 2.02 (t count < t table), the significance value obtained is 0.000 < 0.05]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Profitabilitas dan Kepemilikan Institusional Terhadap Kebijakan Utang pada Perusahaan Batu Bara ]]>
<![CDATA[Rohmatul Alysa]]>;
<![CDATA[Venda Nur Afandi]]>;
<![CDATA[Dea Shafira]]>;
<![CDATA[Dwi Ermayanti Susilo]]>
<![CDATA[ Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 6 No 2 (2023): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[FKIP, Universitas Banten Jaya ]]>
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DOI: 10.47080/progress.v6i2.2579
<![CDATA[The purpose of this study was to examine the effect of company size, profitability, and institutional ownership on the debt policies of coal companies listed on the Indonesia Stock Exchange in 2020-2021. The study utilizes a combination of quantitative and descriptive analysis methodologies. The sample consists of 19 coal companies with a predetermined time. The study analysis includes tests of classical assumptions, equations for multiple linear regression, and hypothesis testing with a significance level of 5%. Data analysis was performed using SPSS software. The test results (t-test) prove that: (1) company size has a significant negative effect on debt policy; (2) profitability has no effect on debt policy; (3) Institutional Ownership has a significant negative effect on debt policy.]]>
<![CDATA[Edukasi Pengetahuan Pajak Bagi Santri Di Pondok Pesantren Mamba'ul Ma'arif Jombang ]]>
<![CDATA[Dwi Ermayanti Susilo]]>;
<![CDATA[Wisnu Mahendri]]>;
<![CDATA[Ahmad Bihar Isyqi]]>;
<![CDATA[Ina Nikmatul Chasanah]]>;
<![CDATA[Liya Rizkiyah]]>
<![CDATA[ JPM: Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): Juli 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
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DOI: 10.47065/jpm.v4i1.1045
<![CDATA[This service activity was carried out at the Mamba'ul Ma'afif Islamic boarding school Denanyar Jombang where this activity included the socialization of an understanding of tax education, benefits and how to pay taxes. The purpose of this community service activity is so that the students know and are used to helping convey to the surrounding community, among other things, the function of taxes for state development and how the process of paying taxes is. This service activity was carried out using the method of socializing tax education and holding quizzes about taxes to measure the level of knowledge of grade 3 students. The results of this activity based on observations, the socialization process and the results of the tax quiz turned out that many class 3 students were very enthusiastic about participating in the activity. This can be seen from the achievements of this community service activity that the service program which is a form of strategic action on tax introduction to increase awareness of tax inclusion and conduct tax awareness literacy for the students of the Mamba'ul Islamic boarding school is very important because as we know today, there are many people who still don't understand about taxes and are also not happy with taxes, in fact they just don't know about the benefits of taxes and what can be obtained from paying them. Therefore knowledge about taxes is needed from an early age to fortify society from bad and wrong tax stereotypes. This kind of provision can be started from the family, school and community environment.]]>
