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All Journal Jurnal Keuangan dan Perbankan Akuntabel : Jurnal Ekonomi dan Keuangan JURNAL MANAJEMEN SENTRALISASI JURNAL PENDIDIKAN TAMBUSAI ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Samudra Ekonomi dan Bisnis Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Jurnal Bina Akuntansi Jurnal Administrasi Kantor Innovative: Journal Of Social Science Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Tiar Lina Situngkir
Universitas Singaperbangsa Karawang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis ROA dan ROE Terhadap Kinerja Keuangan Pada PT. Bank Negara Indonesia (BNI) Periode 2017-2021 Tamara Agnesia; Tiar Lina Situngkir
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 7, No 1 (2023): April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v7i1.1620

Abstract

ABSTRAKRiset ini dilaksanakan dengan maksud untuk memahami bagaimana kinerja keuangan dari PT.BNI pada periode 2017-2021 dengan menggunakan alat analisis keuangan yaitu rasio ROA dan ROE. Laporan keuangan dari PT.BNI periode 2017-2021 yang terdapat pada BEI adalah data yang digunakan pada riset ini. Riset ini menggunakan teknik analisis deskriptif kuantitatif. Dari hasil analisis rasio yang telah dilakukan, nilai yang didapatkan dari menghitung rasio ROA dan ROE pada PT.BNI berfluktuasi, artinya nilai rasio mengalami kenaikan dan penurunan.  Rasio ROA yang diperoleh dari PT.BNI pada periode 2017-2021 dikatakan kurang baik, karena perolehan nilai rata-rata ROA kurang dari ketetapan standar rata-rata industri sebesar 1,5%. Selain itu Rasio ROE yang diperoleh oleh PT.BNI pada periode 2017-2021 dikatakan kurang baik, dikarenakan nilai rata-rata ROA juga kurang dari ketetapan standar rata-rata industri sebesar 40%. Oleh karena itu, PT.BNI harus dapat meningkatkan kinerja keuangannya dengan optimal dan maksimal.Kata Kunci : ROA, ROE, Kinerja Keuangan 
Pengaruh Manajemen Modal Kerja terhadap Profitabilitas Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2020-2022 Moch. Riyan Effendi; Simbolon, Paulina Karolin; Tiar Lina Situngkir
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Manajemen modal kerja adalah pengelolaan efektif dari aset lancar serta kewajiban lancar suatu perusahaan guna memastikan kelancaran operasional dan keberlanjutan keuangan. Metode penelitian yang digunakan adalah analisis regresi dengan menggunakan data keuangan tahunan pada perusahaan yang terdaftar di bursa efek. Sampel penelitian dipilih dengan metode purposive sampling. Variabel bebas pada penelitian ini adalah manajemen modal kerja, yang diukur dengan perputaran modal kerja, perputaran kas dan perputaran persediaan. Sedangkan variabel terikat dalam penelitian adalah profitabilitas perusahaan, yang diukur dengan ROI. Hasil penelitian ini menunjukkan bahwa manajemen modal kerja berpengaruh terhadap profitabilitas (ROI) perusahaan.
Pengaruh Rasio Likuiditas, Solvabilitas, Aktivitas, dan Ukuran Perusahaan Terhadap Pertumbuhan Laba Pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Tamara Agnesia; Tiar Lina Situngkir
Innovative: Journal Of Social Science Research Vol. 3 No. 3 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i3.2901

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh rasio likuiditas (CR), rasio solvabilitas (DAR), rasio aktivitas (TATO), dan ukuran perusahaan terhadap pertumbuhan laba perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Populasi pada penelitian ini adalah 31 perusahaan sektor transportasi dan logistik yang terdaftar di BEI. Sampel penelitian adalah 8 perusahaan transportasi dan logistik yang tidak melaporkan kerugian dan memiliki laporan keuangan yang lengkap selama periode 2018-2022. Metode yang digunakan dalam penelitian adalah kuantitatif dengan pendekatan deskriptif dan kuantitatif. Teknik analisis data menggunakan analisis linear berganda dan R2. Hasil penelitian menunjukkan bahwa rasio likuiditas yang diproksikan dengan Current Ratio (CR) berpengaruh secara parsial dan signifikan terhadap pertumbuhan laba, rasio solvabilitas yang diproksikan dengan Debt to Assets Ratio (DAR) berpengaruh secara parsial dan signifikan terhadap pertumbuhan laba, rasio aktivitas yang diproksikan dengan Total Assets Turnover (TATO) berpengaruh secara parsial dan signifikan terhadap pertumbuhan laba, serta ukuran perusahaan berpengaruh secara parsial dan signifikan terhadap pertumbuhan laba. Secara simultan rasio likuiditas (CR), rasio solvabilitas (DAR), rasio aktivitas (TATO), dan ukuran perusahaan berpengaruh signifikan terhadap pertumbuhan laba perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia periode 2018 hingga 2022.
Pengaruh Rasio Aktivitas Terhadap Harga Saham Pada Perusahaan Rokok yang Terdaftar di Bursa Efek Indonesia Periode 2019–2022 Putri Noviyani; Tiar Lina Situngkir
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.3570

Abstract

Selama pandemi Covid-19, harga saham perusahaan rokok terus menurun. Mengingat harga saham merupakan cerminan prospek perusahaan di kemudian hari, maka penelitian yang digarap bertujuan untuk menganalisis dan mengkaji pengaruh rasio aktivitas yang diproksikan dengan working capital turnover (WCT) dan fixed assets turnover (FAT) terhadap harga saham perusahaan rokok. Penelitian menggunakan data laporan keuangan perusahaan rokok tahun 2019–2022. Teknik analisis data pada penelitian yaitu regresi linier berganda dengan bantuan software SPSS 25. Dengan menggunakan metode purposive sampling, 5 populasi perusahaan rokok direduksi menjadi 4 sampel. Diamati bahwa tidak ada dampak parsial WCT terhadap harga saham dengan nilai sig. lebih dari 0,05. Itu berarti setiap kenaikkan WCT tidak menaikkan harga saham. Kemudian terdapat pengaruh FAT secara parsial terhadap harga saham dengan nilai sig. kurang dari 0,05. Itu menyiratkan setiap kenaikan FAT akan menaikkan harga saham. Secara simultan, kedua variable mempengaruhi harga saham.
Analisis Perhitungan Harga Pokok Produksi Berdasarkan Metode Full Costing pada UMKM Dodonut di Kabupaten Karawang Tiar Lina Situngkir; Anastasia Putri Sidiq Sidiq; Aiska Amini; Adhelia Purnama Alam; Annisa Hanan; Diah Marwati; Lulu Mamlukah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6269

Abstract

All businesses must pay close attention to the calculation of the cost of production because in this day and age, MSMEs are increasingly competing to produce high-quality goods at competitive prices. Cost of Production is the overall cost incurred in converting raw materials into finished products and as a benchmark to compare whether the selling cost will be too high or too low. However, there are still many business owners who do not estimate the overall cost of production. This can lead to an inaccurate assessment of the company's profit or loss. In this study, we look at how the determination of the full cost of goods and the approach of the Micro, Small, and Medium Enterprises (MSMEs) Dodonut are used to determine the price of the goods produced. Business owners may be able to find a middle ground between MSME HPP and full costing technique HPP by calculating and comparing the two. The Full Costing method calculates production costs using raw materials, direct labor, and fixed and variable plant overhead costs. The majority of this research data comes from Dodonut MSME owners. Dodonut MSME interviews and records themselves are used to collect data. Production costs reached Rp 25,483,367 when the full cost approach was used, and Rp 18,784,024 when the MSME method was used. This study reports the findings from the overall cost calculation of the production cost strategy.
INFORMASI AKUNTANSI DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA UMKM KASUR IBU NUNUNG DI CIKAMPEK Puput Nuramaliah; Salsa Nur Supiyanti; Tiar Lina Situngkir
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i1.156

Abstract

This study has the aim of understanding and knowing how to calculate the cost of goods manufactured using the process costing method in Mrs. Nunung's mattress business in the Karawang district. The method used in this research is a case study with direct field observations and interviews with the business owner, Mrs. Nunung. The results of the research that have been carried out show that the production costs incurred for the September 2021 period amounted to IDR 62,3766,000 consisting of raw material costs IDR 55,016,000, auxiliary material costs IDR 2,180,000, labor costs IDR 4,680,000, and factory overhead costs IDR 500,000. The production cost added to each unit of mattress is IDR 121,061. So that there is a difference in calculations between the calculations of researchers and calculations according to Nunung's mother of IDR 3,939. The total income of Mrs. Nunung's Mattress Business in September 2021 is IDR 78,000,000.
Pengaruh Jangka Pendek dan Jangka Panjang Inflasi dan Suku Bunga BI Terhadap Harga Saham Dengan Metode Error Correction Model Moulvi Dermawan; Tiar Lina Situngkir
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.3850

Abstract

The purpose of the research is to analyze, know, and explain the short-term and long-term effects of Inflation and BI Interest Rates, both independently and simultaneously on the Stock Prices of Property, Real Estate and Construction Sector Companies listed on the Indonesia Stock Exchange for the period 2014-2023.The method used is a quantitative method with a descriptive verification approach with Error Correction Model (ECM) analysis, which is supported by Eviews 12 statistical software. The sampling technique utilizes purposive sampling technique, which then obtained 18 samples from 120 populations. The research results prove that in the short term and long term, inflation has no significant effect on stock prices. Then, the BI Interest Rate in the short term has no significant effect on stock prices, while in the long term the BI Interest Rate has a significant effect on stock prices. Simultaneously inflation and BI interest rates in the short term have no significant effect on stock prices. This is inversely proportional to the long-term results which prove that inflation and interest rates simultaneously have a significant effect on stock prices.
Overconfidence Bias Pada Indeks LQ45 di Bursa Efek Indonesia Nurmala Suci Lestari; Tiar Lina Situngkir
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.3975

Abstract

The study aims to determine whether there is an effect of overconfidence bias on the Indonesia Stock Exchange for the period 2014-2023. Overconfidence bias is a behavioral anomaly that occurs in the capital market and is related to investment returns with investor capabilities, where investors will become overconfident and trade aggressively in the following period. The limited research on Behavioral Finance Macro (BFMA,) and as well as the absence of research that details the results in ten-year, five-year, and annual periods make this research interesting. The method used in the research is Vector Autoregression (VAR) with a population of all companies in the LQ45 Index for the period 2014-2023 and a sample of 15 companies that are consistently included in the LQ45 Index during the study period using weekly close price data. The research hypothesis can be answered through the estimation of the VAR model and Impulse Response Function (IRF). Consistent with the research hypothesis, there is a positive and significant relationship between return markets and trading volume. The results of the analysis using the VAR model show that there is an effect of overconfidence bias on the Indonesia Stock Exchange in the 5-year period, namely 2014-2018 and in the annual period, namely 2015, 2018 and 2021.
Pengaruh Overconfidence Dimoderasi Usia Terhadap Keputusan Investasi pada Pengguna Aplikasi Bibit Leonny Jessica Prameswari; Tiar Lina Situngkir
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.6267

Abstract

This research was conducted to test the effect overconfidence on investment decisions among investors in the Bibit application and examine whether the age variable can moderate this relationship. The method used in the research is a survey. There are independent variables studied, namely overconfidence, while the dependent variable measured is investment decisions. The sample used was Bibit application users who were active in investment activities, totaling 368 respondents. Verification analysis was carried out using Simple Linear Regression Analysis to test the effect overconfidence on investment decisions. To test the influence of the moderating variable age on the relationship between overconfidence and investment decisions, testing was used Moderation Analysis by using syntax macro Process 4.2 developed by Andrew F. Hayes. The research results show that overconfidence influence investment decisions among Bibit application users. Investors in the Bibit application tend to be bolder in making investment decisions because they have high self-confidence. In addition, age was shown to moderate the relationship between overconfidence and investment decisions, where younger investors tend to be more confident in choosing investments, often without taking risk into account properly, due to lack of experience. Based on these findings, it is recommended to provide more complete and educational information, so that users can make more rational and informed investment decisions.
Pengaruh Relative Advantage dan Compatibility Terhadap Adopsi Qris pada Usaha Mikro dan Kecil Kabupaten Karawang Abdul Yusuf; Tiar Lina Situngkir; Rabhi Fathan; Ridho Fadilah Yuslen
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5444

Abstract

This research uses quantitative methods with descriptive and verification approaches. The population in this research is Karawang Regency Micro and Small Bussines. Based on Isaac and Michael's calculations, the sample for this study was 383 respondents. The sampling method used in this research is simple random sampling. This research uses range-of-scale analysis techniques and SEM-PLS with Smart PLS and Microsoft Excel tools. The results of the research show that there is a partial influence of Relative Advantage and Compatibility on Adoption, namely 31.7% and 29%.
Co-Authors Abdul Yusuf Adhelia Purnama Alam Adib Sultan, Adib Aiska Amini Anastasia Putri Sidiq Sidiq Annisa Hanan Dewi Liesnoor Setyowati Dewi Mustikasari Dewi Ratih Nurcahyani Diah Marwati Dilla Agiel Dwi Aprilia Disman Disman Fifi Nurul Rahman Julia Valdah Ariany Abdillah Leonny Jessica Prameswari Lulu Mamlukah Moch. Riyan Effendi Moulvi Dermawan Neng Lala Komala Nugraha Nugraha Nurmala Suci Lestari Puput Nuramaliah Putri Noviyani Rabhi Fathan Ratih Hurriyati Reminta Lumban Batu Ridho Fadilah Yuslen Rizal Zidane Salsa Nur Supiyanti Simbolon, Paulina Karolin Tamara Agnesia Vina Apriani Yayat Supriyatna