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All Journal E-SOSPOL Jurnal Wira Ekonomi Mikroskil JURNAL ADMINISTRASI BISNIS Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi Health Notions Ekspektra: Jurnal Bisnis & Manajemen JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Multidiciplinary Journal Majalah Ekonomi Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen POLITICO EKUITAS (Jurnal Ekonomi dan Keuangan) Performance Jurnal Entrepreneur dan Entrepreneurship Jurnal Perilaku dan Strategi Bisnis JOURNAL FOR BUSINESS AND ENTREPRENEURSHIP Jurnal Akuntansi Enrichment : Journal of Management Majalah Ilmiah Dian Ilmu AloHA International Journal of Health Advancement (AIJHA) Interdisciplinary Journal on Law, Social Sciences and Humanities Jurnal Akuntansi Keuangan dan Bisnis Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Economics and Business Journal Jurnal Strategi dan Bisnis Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Administrasi Bisnis

Zarah Puspitaningtyas

Faculty Of Social Sciences And Political Science, University Of Jember

Author-ID : 2421872

Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP PRICE TO BOOK VALUE DENGAN RETURN ON ASSET SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Sektor Industri Barang Konsumsi di Bursa Efek Indonesia Periode 2013-2017) Ratna Aprilia Setia Rini; Zarah Puspitaningtyas; Aryo Prakoso
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

The most famous main objective of a company is to increase the prosperity of the owner or shareholder by increasing the company value. The researchers used price to book value as the measurement indicator of company value. One of the factors influencing the high and the low value of the company is the company's financial performance as reflected in the company's financial statement with focus on current ratio, total asset turnover, debt to equity ratio, and return on asset as intervening variable. The object of this study was 18 industrial consumer goods companies listed in the Indonesia Stock Exchange. The data were analyzed by using path analysis. Based on the result of data analysis, it was obtained that current ratio and total asset turnover affected significantly on price to book value. On the contrary, debt to equity ratio and return on asset did not affect significantly on price to book value. Current ratio and total asset turnover affected significantly on price to book value with return on asset as the intervening variable. Conversely, debt to equity ratio did not affect significantly on price to book value with return on asset as the intervening variable. Keywords: current ratio, total asset turnover, debt to equity ratio, return on asset, price to book value

EFEK MODERASI KEBIJAKAN DIVIDEN DALAM PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN Zarah Puspitaningtyas
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 5 No 2 (2017): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v5i2.538

Corporate value is a condition that describes the achievement of a company during the process of operation. Increased corporate value is an achievement that reflects an increase in wealth for shareholder. The purpose of this study is to determine the effect of moderation dividend policy in the influence of profitability to the value of the company in manufacturing companies listed on the Indonesia Stock Exchange period 2012-2016. Based on purposive sampling technique, there are 24 companies that meet the criteria as the research sample. Data analysis was done by using moderated regression analysis method. The results of the analysis prove that, at the 5% level of significance, dividend policy is not able to moderate the effect of profitability on firm value.

Prediksi Nilai Perusahaan melalui Penilaian Struktur Modal sebagai Pemoderasi Zarah Puspitaningtyas; Hari Karyadi; Kristina Dwi Wulandari
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 3 (2020)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v4i3.001

AbstractThis research analyses the capital structures moderation to profitability that influences the company's value in infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange in 2015-2018. The sample of this study is 14 companies. The data analyzed by using moderated regression analysis. The novelty of this study lies in the testing of capital structure ability as a moderation based on the Mogdiliani-Miller and the Trade-Off theory. We find the significance of the profitability influence on the company's value is not moderated by capital structure. It shows that the company debt exceeds its optimum amount, thus, reducing the net income. AbstrakPenelitian ini menganalisis moderasi struktur modal terhadap profitabilitas yang berpengaruh pada nilai perusahaan di perusahaan infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2015-2018. Sampel studi ini berjumlah 14 perusahaan. Data yang terkumpul selanjutnya dianalisis menggunakan moderated regression analysis. Kebaruan studi ini adalah terletak pada pengujian kemampuan struktur modal sebagai pemoderasi dengan berdasarkan pada Teori Mogdiliani-Miller dan Teori Trade-Off. Temuan penelitian mengindikasikan bahwa signifikansi pengaruh profitabilitas terhadap nilai perusahaan tidak dimoderasi struktur modal. Hasil ini menunjukkan bahwa perusahaan memiliki beban utang melebihi jumlah optimumnya, sehingga mengurangi jumlah laba bersih yang diperoleh.

STRATEGI KOMUNIKASI PEMASARAN AIR MINUM DALAM KEMASAN (AMDK) AL QODIRI (Marketing Communication Strategy Water Bottle Al Qodiri) Sampir Andrean Sukoco; Edy Wahyudi; Zarah Puspitaningtyas
POLITICO Vol 17, No 2 (2017): Jurnal POLITICO Fisipol
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/politico.v17i2.977

Strategi komunikasi pemasaran merupakan upaya penyampaian pesan yang dilakukan oleh suatu perusahaan untuk mengenalkan, menginformasikan, mempromosikan produk , atau melakukan komunikasi persuasif agar produk yang di tawarkan dapat menarik konsumen untuk membeli. Strategi komunikasi pemasaran akan berjalan dengan baik apabila pesan yang disampaikan efektif dalam mempengaruhi konsumen. Penelitian ini bertujuan untuk mengetahui strategi komunikasi pemasaran yang dilakukan oleh PT Tujuh Impian Bersama. Metode penelitian ini menggunakan metode kualitatif dengan cara mendepenelitiankan apa yang dilakukan perusahaan dalam strategi komunikasi pemasaran yang meliputi komunikasi produk, harga, tempat, dan promosi. Teknik penentuan informan menggunakan metode purposive, informan untuk penelitian ini berjumlah 3 orang yang dipilih peneliti karena memiliki kompetensi dibidangnya. Pengumpulan data dilakukan melalui observasi, wawancara, dokumentasi, dan triangulasi. Metode analisis data mencakup reduksi data, kategorisasi data, dan sintesisasi. Kesimpulan dari penelitian ini adalah bauran pemasaran menjadi strategi PT Tujuh Impian Bersama dalam melakukan komunikasi pemasaran produk air minum dalam kemasan (AMDK) Al Qodiri. Promosi menjadi alat komunikasi pemasaran penting yang meliputi periklanan, penjualan personal, promosi penjualan, publikasi, dan pemasaran langsung.Kata Kunci : Strategi komunikasi pemasaran, bauran pemasaran, bauran promosi

Pembudayaan Pengelolaan Keuangan Berbasis Akuntansi Bagi Pelaku Usaha Kecil Menengah Zarah Puspitaningtyas
Jurnal Akuntansi Vol. 21 No. 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i3.242

The problems faced by small and medium enterprises (SMEs), one of which is lack of ability in business finance management. Businesses often feel confined in their ability to apply accounting because they are not yet accustomed to practicing accounting in the management of their business finances. The solution of these problems, then the businesses needs to get training and assistance in a sustainable manner related to the financial management of accounting-based business, so as to manage their business finances effectively. The purpose of this study is to know the culture of accounting-based financial management for businesses â€œbatikâ€ sector in Banyuwangi. The analysis was done by qualitative descriptive method, that is basing the result of observation and interview with informant. The results of the analysis concluded that accounting-based financial management can provide benefits for businesses to know the exact financial condition of the business, regulate and control the overall financial transactions that occur along the sustainability of its business. Therefore, businesses should familiarize (cultivate) to implement accounting-based financial management. The implication of the result of this study is expected to be composed of concepts related to the culture of accounting-based financial management for businesses actors, especially SMEs.

Perbedaan Harga Saham Sebelum dan Sesudah Pembagian Dividen pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2014-2019 Alfu Laila; Zarah Puspitaningtyas; Didik Eko J
INTERDISCIPLINARY JOURNAL ON LAW, SOCIAL SCIENCES AND HUMANITIES Vol 1 No 2 (2020): November 2020
Publisher : Program Pasca Sarjana Unej

Abstract The economic progress of a country is reflected in the capital market activities in that country. Economic progress as described on the basis of the market function as a capital transaction infrastructure that can affect a country's economic development. This study aims to see and analyze stock prices before and after dividend distribution listed on the Indonesia Stock Exchange (IDX). This study uses a comparative analysis with a quantitative approach. The data source used is secondary data. This data is obtained from the official website of the Indonesia Stock Exchange (Internet Data Exchange / BEI). The results of this study indicate that there are significant differences in stock prices before and after dividend distribution. This is based on the test results on the paired sample t-test which shows the significance value is smaller than the alpha value a (0.000 <0.05) so that Ho is rejected and Ha is accepted. Keywords: Stocks, Dividends, BEI.

Pengaruh Inflasi, Kurs Rupiah dan Suku Bunga terhadap Return Saham Perusahaan Manufaktur Septa Lukman Andes; Zarah - Puspitaningtyas; Aryo Prakoso
Jurnal Akuntansi Keuangan dan Bisnis Vol 10 No 2 (2017): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.495 KB)

Return saham, salah satunya diperoleh investor dari selisih antara nilai jual yang lebih tinggi dibandingkan dengan nilai beli saham, disebut capital gain. Penelitian ini bertujuan untuk mengetahui pengaruh inflasi, kurs rupiah dan suku bunga terhadap return saham perusahaan manufaktur. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2016, yaitu sejumlah 144 perusahaan. Berdasarkan teknik purposive sampling dipilih sampel penelitian sejumlah 50 perusahaan manufaktur. Analisis data dilakukan berdasarkan data sekunder, yaitu berupa ringkasan laporan keuangan dari perusahaan yang terpilih sebagai sampel penelitian. Selanjutnya, data dianalisis menggunakan metode regresi linier berganda. Hasil analisis menunjukkan bahwa hanya kurs rupiah yang berpengaruh terhadap return saham, sedangkan inflasi dan suku bunga tidak berpengaruh terhadap return saham perusahaan manufaktur.

IS ACCOUNTING INFORMATION RELEVANT AS AN EARLY WARNING SIGNAL? Zarah Puspitaningtyas; Ika Sisbintari; Hari Karyadi; Andrias Dwimahendrawan
Jurnal Akuntansi Multiparadigma Vol 13, No 2 (2022): Jurnal Akuntansi Multiparadigma (Agustus 2022 - Desember 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2022.13.2.22

Abstrak – Relevankah Informasi Akuntansi sebagai Sinyal Peringatan Dini?Tujuan Utama – Studi bertujuan menganalisis peran informasi akuntansi sebagai sinyal peringatan dini bagi investor.Metode – Studi ini menggunakan metode wawancara terstruktur dan regresi linear berganda. Adapun sampel studi adalah perusahaan yang terdaftar di Indeks IDXHIDIV20 periode 2014-2019 dan komunitas investor saham pemula.Temuan Utama – Studi membuktikan bahwa informasi akuntansi mengandung nilai prediktif sebagai sinyal peringatan dini bagi investor. Keputusan investasi seringkali dipengaruhi perilaku investor yang terkadang sulit dianalisis secara rasional. Kualitas keputusan tergantung pada pengetahuan dan pengalaman yang dimiliki investor.Implikasi Teori dan Kebijakan – Hasil studi mendukung teori sinyal, bahwa informasi akuntansi mengandung nilai prediktif yang bermanfaat bagi investor. Walaupun demikian, perilaku investor terkait dengan pemanfaatan informasi akuntansi tergantung pada kemampuannya menangkap dan menganalisis sinyal tersebut.Kebaruan Penelitian – Studi ini menerapkan mixed method untuk membuktikan nilai prediktif dari informasi akuntansi dan mengungkapkan makna manfaat yang terkandung didalamnya bagi investor. Abstract – Is Accounting Information Relevant as an Early Warning Signal?Main Purpose – This study aims to analyze the role of accounting information as an early warning signal for investors.Method – This study uses a structured interview method and multiple linear regression. The study samples are companies listed on the IDXHIDIV20 Index for the 2014-2019 period and the beginner stock investor community.Main Findings – This Study proves that accounting information is predictive as an early warning signal for investors. Investment decisions are often influenced by investor behaviour which is sometimes difficult to analyze rationally. The decision's quality depends on the investor's knowledge and experience.Theory and Practical Implications – The study results support the signal theory that accounting information contains the predictive value that benefits investors. However, investors' behaviour related to the use of accounting information depends on their ability to capture and analyze these signals.Novelty – This study applies a mixed method to prove the predictive value of accounting information and reveal the meaning of the benefits contained therein for investors.

Prediksi Nilai Perusahaan melalui Penilaian Struktur Modal sebagai Pemoderasi Zarah Puspitaningtyas; Hari Karyadi; Kristina Dwi Wulandari
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 4 No. 3 (2020): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

This research analyses the capital structures moderation to profitability that influences the company's value in infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange in 2015-2018. The sample of this study is 14 companies. The data analyzed by using moderated regression analysis. The novelty of this study lies on the testing of capital structure ability as a moderation based on the Mogdiliani-Miller and the Trade-Off theory. We find the significance of the profitability influence on the company's value is not moderated by capital structure. It shows that the company debt exceeds its optimum amount, thus, reducing the net income. Abstrak Penelitian ini menganalisis moderasi struktur modal terhadap profitabilitas yang berpengaruh pada nilai perusahaan di perusahaan infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2015-2018. Sampel studi ini berjumlah 14 perusahaan. Data yang terkumpul selanjutnya dianalisis menggunakan moderated regression analysis. Kebaruan studi ini adalah terletak pada pengujian kemampuan struktur modal sebagai pemoderasi dengan berdasarkan pada Teori Mogdiliani-Miller dan Teori Trade-Off. Temuan penelitian mengindikasikan bahwa signifikansi pengaruh profitabilitas terhadap nilai perusahaan tidak dimoderasi struktur modal. Hasil ini menunjukkan bahwa perusahaan memiliki beban utang melebihi jumlah optimumnya, sehingga mengurangi jumlah laba bersih yang diperoleh.

Pengaruh Profitabilitas Terhadap Kebijakan Dividen Dengan Likuiditas Sebagai Pemoderasi Zarah Puspitaningtyas; Aryo Prakoso; Andaratul Masruroh
JURNAL ADMINISTRASI BISNIS Vol. 9 No. 3 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v9.i3.1-17

The purpose of this study was to analyze the effect of profitability on dividend policy by using liquidity as a moderating variable. Profitability is proxied using asset returns, the dividend policy is proxied using a dividend payout ratio, while liquidity is proxied using the current ratio. This research uses quantitative with the type of association research. The population is all 21 companies in the agricultural sector listed on the Indonesia Stock Exchange, then the sample was selected using a purposive sampling method and obtained 7 companies. Data is obtained from the annual report on the official website of the Indonesia Stock Exchange. The next data collected was analyzed using the moderated regression analysis. The results of the analysis prove that profitability influences dividend policy and liquidity moderate the relationship of profitability with dividend policy.

Co-Authors Afifah, Ulfiana Zahraini Agung Widhi Kurniawan Ahmad Afifuddin Sholeh Al Munawir Alfu Laila Ali Djamhuri Alifian Nugraha Amalia Muyassaroh Amellia, Radhitta Diena Anastasia Murdyastuti Andaratul Masruroh Anggi Yuprita Amanda Puteri Anna Isnaini Wijayanti Ariska Tri Febriyanti Aryo Prakoso Bagus Sigit Sunarko Desy Tariustanti Devi, Nadinda Kartika Didik Eko J Djoko Poernomo Dwimahendrawan, Andrias Edy Kurniawan Edy Wahyudi Feranita, Nungki Viana Ferry Andre Agustian Hadi, Enny Roseita Hari Karyadi Ika Sisbintari Isa Marufi Jamaluddin Jamaluddin Karyadi, Hari Kristina Dwi Wulandari Kristina Dwi Wulandari Lestari, Oktavia Dwi Lestari, Oktavia Dwi Luh Putu Ratna Sundari Maslikha, Henik Masruroh, Andaratul Mohammad Hoiron Nungki Viana Feranita Prakoso, Aryo Puji Wahono Ratna Aprilia Setia Rini Rizc Ditya Purba Tandri Sampir Andrean Sukoco Sasongko Sasongko Septa Lukman Andes Sri Hernawati Wahono, Puji Wijayanti, Anna Isnaini Yeni Puspita Zumrotudz Dzakiyah

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