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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

Abstract

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.
Analisis Kinerja Keuangan Pt Perusahaan Gas Negara Tbk Tahun 2018-2021 Berdasarkan Keputusan Menteri BUMN NO. KEP-100/MBU/2002 Devi, Nadinda Kartika; Puspitaningtyas, Zarah; Sisbintari, Ika; Wahono, Puji
Jurnal Strategi dan Bisnis Vol 12 No 1 (2024): Membangun Bisnis Berkelanjutan
Publisher : Bussiness Administration Department, Faculty of Social and Political Science, University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jsb.v12i1.41178

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan Perusahaan Gas Negara tahun 2018-2021 yang menggunakan aspek keuangan berupa delapan rasio yang tercantum dalam Keputusan Menteri BUMN NO. KEP-100/MBU/2002. Delapan rasio tersebut ialah ROE, ROI, rasio kas, rasio lancar, collection periods, perputaran persediaan, total asset turn over, dan total modal sendiri terhadap total aktiva. Setiap rasio memiliki bobot penilaian masing-masing yang telah ditetapkan. Metode penelitian yaitu kuantitatif deskriptif dengan menggunakan data sekunder berupa laporan keuangan tahunan perusahaan yaitu tahun 2018, 2019,2020,2021 yang di dapat dari situs resmi PT. Perusahan Gas Negara (https://www.pgn.co.id/). Penelitian ini menghasilkan tingkat kesehatan perusahaan ditinjau dari aspek keuangan yaitu predikat yang didapat secara berturut-turut dari tahun 2018, 2019, 2020, 2021 yaitu AA, A, BB, dan AA.
Does Competence and Work Discipline Explanatory Factors For Educational Staff? Kurniawan, Agung Widhi; Puspitaningtyas, Zarah
Economics and Business Journal (ECBIS) Vol. 3 No. 1 (2024): November
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v3i1.161

Abstract

Competence and work discipline are seen as important factors for improving the performance of educational staff in higher education. The purpose of this study was to determine the effect of work competence and discipline on the performance of educational staff at the Main Office of Makassar State University. Data collection using a questionnaire to 132 respondents. At the 0.05 significance level, the results of multiple linear regression analysis prove that competence and work discipline have an effect on the performance of educational staff. These results indicate that competence and work discipline are explanatory factors that can encourage educational staff to achieve the expected performance. The results of this study are expected to provide an understanding of human behavior in organizations, so that it can be useful for self-development and the ability of educational staff to achieve the expected performance.
Pola Pengelolaan Kas bagi Pelaku UKM Berdasarkan Orientasi Entrepreneurial Puspitaningtyas, Zarah
Jurnal Entrepreneur dan Entrepreneurship Vol. 2 No. 1-2 (2013): Jurnal Entrepreneur dan Entrepreneurship
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jee.v2i1-2.157

Abstract

Industri kecil dan menengah (UKM) telah tumbuh dan berkembang pesat dari waktu ke waktu. Namun demikian, beberapa pelaku UKM mengabaikan penerapan akuntansi dengan mengelola kas tidak berdasarkan standar akuntansi keuangan. Tanpa penerapan akuntansi yang efektif, pengambilan keputusan bisnis tidak berdasarkan informasi akuntansi. Hal ini pada gilirannya mengganggu kontinuitas bisnis. Fokus penelitian ini adalah mengeksplorasi perilaku pelaku UKM dalam pemanfaatan akuntansi, khususnya pola pengelolaan kas, sebagai dasar pengambilan keputusan bisnis. Pengambilan keputusan bisnis berbasis akuntansi pada dasarnya merupakan perwujudan orientasi entrepreneurial, yaitu risk-taking. Desain penelitian ini adalah deskriptif kualitatif. Informan penelitian ini terdiri atas enam pelaku bisnis “batik dan bordir”. Data dikumpulkan melalui wawancara mendalam dan dianalisis menggunakan model Miles dan Huberman (1994). Melalui penelitian ini berhasil ditemukan persepsi mengenai penerapan pencatatan akuntansi, proses penerapan pengelolaan kas, dan pengambilan keputusan bisnis.
Investor behavior in evaluating portfolio performance: do investor behave rationally? Puspitaningtyas, Zarah
Enrichment : Journal of Management Vol. 14 No. 6 (2025): February: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i6.2197

Abstract

Financial theory assumes that investors are rational individuals. However, several empirical studies show that investors tend to act contrary to financial theory and cannot be explained in models based on investor rationality. How does investor behavior in making investment decisions relate to evaluating portfolio performance? This study applies mixed methods to prove portfolio performance evaluation through optimal portfolio formation and reveals its usefulness in making investment decisions. This study uses a single index model approach to evaluate portfolio performance and a structured interview method. The study sample is companies listed on the IDXHIDIV20 Index for the 2021 to 2023 period and investment manager as informants. These results prove that stock prices fluctuate in the same direction as the market index and each security has a different level of return and risk. Even though investors evaluate portfolio performance, excessive optimism, as a psychological factor, tends to control investor behavior in the investment decision making process. The research results support the behavioral financial theory that investors tend to act irrationally, because the decisions taken are not completely based on rational considerations but are also influenced by various kinds of biases that have an impact on investors' actions. However, investors' actions are seen as something normal. The results of the study contribute to the financial field to drive the efficiency of resource allocation and provide signals that reflect the value of the company
Public Service Innovation in The Program of Bupati Ngantor di Desa in Banyuwangi Regency Anggi Yuprita Amanda Puteri; Zarah Puspitaningtyas; Bagus Sigit Sunarko; Jamaluddin Jamaluddin
Jurnal Ad'ministrare Volume 10, Issue 2, July-December 2023
Publisher : Pendidikan Administrasi Perkantoran, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/ja.v10i2.50508

Abstract

Public service is an activity or series of activites in the contex of providing service needs in accordance with statutory regulations for every citizen and resident regarding goods, service and administrative services provided by public service provides. This study aims to determine the management of public service innovation through the Bupati Ngantor di Desa (Bunga Desa) program in Banyuwangi Regency. The research location is in Watukebo Village, Wongsorejo District. The focus of the related research is the management of public service innovation. For this reason, researchers use the New Public Management paradigm, Stewardship Theory, and Elements of Service Management. In the Program of ‘Bunga Desa,’ various problems were resolved in one day, including population administration, issuance of Nomor Izin Berusaha (NIB), and payment of Pajak Bumi dan Bangunan (PBB). The study results show that public service innovation management has succeeded in providing better service to the community. However, the record shows that the Government of Banyuwangi Regency has strengthened the rules regarding implementing the Bupati Ngantor di Desa so that this program has straightforward implementation operational standards, monitoring, and evaluation can be carried out after the program ends. This research can be used as a reference for decision msking in public services, bacause previous research focused more on the services of an agency.
PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, DAN LIKUIDITAS TERHADAP PROFITABILITAS Amellia, Radhitta Diena; Puspitaningtyas, Zarah; Karyadi, Hari
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 4 (2024): Oktober
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i4.6778

Abstract

The covid-19 pandemic has increased people's need for health products, making healthcare sector companies more attractive. However, Indonesia is still dependent on imports of raw materials for medicines, which causes import costs to increase and suppress company profits. To improve performance and profits, healthcare sector companies must compete and improve operational efficiency. This study aims to determine the effect of company size, capital structure, and liquidity on profitability in healthcare sector companies listed on the Indonesia Stock Exchange in 2018-2022. This study uses secondary data in the form of financial reports and annual reports from 17 healthcare sector companies listed on the Indonesia Stock Exchange in 2018-2022 as research samples. The analysis method used is multiple linear regression analysis with three independent variables, namely company size (natural logarithm of total assets), capital structure (debt to equity ratio), and liquidity (current ratio). The dependent variable in this study is profitability (return on asset). The results showed that company size has no partial effect on profitability, capital structure has no partial effect on profitability, and liquidity has a partial effect on profitability.
Financial performance assessment using the DuPont analysis Puspitaningtyas, Zarah
Enrichment : Journal of Management Vol. 15 No. 4 (2025): October: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v15i4.2383

Abstract

This study aims to assess financial performance using DuPont analysis on technology sector companies listed on the Indonesia Stock Exchange with the three largest market capitalizations and positive net income in 2024. DuPont analysis is a method to evaluate company performance that serves to enhance a fundamental indicator, namely return on equity. Return on equity is used to measure the profit generated from the shareholders' perspective. The analysis is conducted using a quantitative descriptive design. The study results show that although DCII excels in the assessment of net profit margin and equity multiplier, the return on equity formed from the assessment of the three components: net profit margin, assets turnover, and equity multiplier indicates that MLPT outperforms DCII. This result indicates that MLPT is seen as more capable of providing potential investment opportunities than DCII for its investors