Articles
<![CDATA[PENGARUH RISIKO LIKUIDITAS DAN RISIKO KECUKUPAN MODAL TERHADAP PROFITABILITAS ]]>
<![CDATA[Qurotulaeni, Qory]]>;
<![CDATA[Dailibas, Dailibas]]>
<![CDATA[ COMPETITIVE Vol 6, No 1 (2022): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31000/competitive.v6i1.4343
<![CDATA[Seluruh kegiatan bisnis dari suatu organisasi ataupun perusahaan dalam mendapatkan keuntungannya disebut profitabilitas. Jika profitabilitasnya baik, maka viabilitas bank tersebut juga baik. Di sisi lain, jika profitabilitas buruk, maka sistem perbankan juga buruk. Penelitian ini memiliki tujuan untuk mengetahui profitabilitas (ROA) dapat dipengaruhi risiko likuiditas (LDR) dan kecukupan modal (CAR) pada Bank Umum Konvensional tahun 2010-2019. Analisis regresi linear berganda dijadikan sebagai metode aalisis data dengan pendekatan kuantitatif deskriptif. Populasi penelitian ini adalah 45 perusahaan. Sampel menggunakan hingga 50 data, yaitu 5 bank umum biasa dalam 10 tahun. Gunakan teknik pengambilan sampel yang bertujuan untuk pengambilan sampel. Penelitian ini memberikan hasil bahwa profitabilitas (ROA) dapat dipengaruhi oleh risiko likuiditas (LDR). Sedangkan rasio kecukupan modal (CAR) Tmemberikan pengaruh terhadap profitabilitas (ROA). Secara simultan menggunakan uji F memberikan hasil bahwa profitabilitas (ROA) dapat dipengaruhi oleh LDR dan CAR.]]>
<![CDATA[PENGARUH NPL DAN LDR TERHADAP PROFITABILITAS (ROA) ]]>
<![CDATA[Khoiriyah, Siti]]>;
<![CDATA[Dailibas, Dailibas]]>
<![CDATA[ COMPETITIVE Vol 6, No 1 (2022): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31000/competitive.v6i1.4602
<![CDATA[Penelitian ini brertujuan untuk mengetahui pengaruh NPL dan LDR terhadap Profitabilitas (ROA) bank BUMN. Sampel dalam penelitian ini adalah keseluruah dari semua populasi pada bank BUMN. Analisis regresi linear berganda digunakan sebagai teknik untuk menganalisis data. Hasil penelitian ini menunjukan bahwa NPL dan LDRÂ secara simultan berpengaruh terhadap ROA. Secara parsial ROA dapat dipengaruhi oleh NPL secara negatif dan signifikan dan ROA dapat dipegaruhi oleh LDR secara negative dan signifikan.]]>
<![CDATA[Pengaruh Pembiayaan Mudharabah, Musyarakah Dan Ijarah Terhadap Profitabilitas Bank Umum Syariah Di Indonesia ]]>
<![CDATA[Devi Sri Hartati]]>;
<![CDATA[Dailibas Dailibas]]>;
<![CDATA[Isro’iyatul Mubarokah]]>
<![CDATA[ Jurnal Ilmiah Ekonomi Islam Vol 7, No 1 (2021): JIEI : Vol. 7, No. 1, 2021 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA Surakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (184.198 KB)
|
DOI: 10.29040/jiei.v7i1.1836
<![CDATA[Abstract This study aims to determine the effect of mudharabah, musyarakan and ijarah financing jointly or partially on profitability at Islamic Commercial Banks in Indonesia for the 2015-2019 Period. The data used are the financial statements of Bank BCA Syariah and Bank Mandiri Syariah which provide quarterly financial reports. The research method used in this research is quantitative descriptive method. This study used the Multiple Linear Regression model, using four classical assumption tests, namely normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The results of this study indicate that partially mudharabah has no effect on profitability. Musyarakah partially has a positive and significant effect on profitability. Partially ijarah has a positive and significant effect on profitability. Simultaneously mudharabah, musyarakah and ijarah have a significant effect on profitability.]]>
<![CDATA[Pengaruh Kompetensi, Independensi dan Pengalaman Kerja Auditor Terhadap Kualitas Audit Pada Perwakilan BPKP Provinsi Jawa Barat ]]>
<![CDATA[Dailibas Dailibas]]>;
<![CDATA[Nasution Nasution]]>
<![CDATA[ Accounthink Vol 4 No 1 (2019) ]]>
Publisher : <![CDATA[UNSIKA (Universitas Singaperbangsa Karawang) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (535.795 KB)
|
DOI: 10.35706/acc.v4i1.1817
<![CDATA[The main problem of this research are: (1) How much influence of auditor's competence to audit quality at BPKP West Java Province. (2) How much influence auditor independence to audit quality at BPKP West Java Province. (3) How much influence of auditor work experience to audit quality at BPKP West Java Province. (4) How much influence the independence, competence, and experience of auditor work on audit quality at BPKP West Java Province. The purpose of this study to determine the general description of the Competence, Independence and Work Experience Auditors simultaneously affect the quality of audits at BPKP Representatives West Java Province. The research method used descriptive by using quantitative approach. The results of this study prove that the Competence, Independence and Working Experience Auditor significantly influence the quality of audits conducted by auditors BPKP Representative West Java Province. Suggestions to be addressed are: (1) To strengthen the competence of auditors to attend seminars more often, to increase formal education and training on audits and other disciplines to support audit implementation, as well as opportunities to attend courses or improvement of professional education, (2) ). To increase independence in order for the auditor to avoid complicating interests with the parties being examined, and to limit repeated audits to the same inspection object each year. (3). To improve audit work experience for auditor to always perform audit, and in conducting of audit supported by making adequate audit work papers and end by compiling audit report result.]]>
<![CDATA[PENGARUH DEBT TO EQUITY RATIO (DER) DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM (STUDI KASUS PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014 – 2019) ]]>
<![CDATA[Putri Asri Budiyani]]>;
<![CDATA[Dailibas -]]>
<![CDATA[ Juripol (Jurnal Institusi Politeknik Ganesha Medan) Vol. 3 No. 2 (2020): Juripol Volume 3 Nomor 2 Tahun 2020 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33395/juripol.v3i2.10758
<![CDATA[The development of the coal mining subsector companies have decreased, especially in stock prices. The companies performance is the main point for investors to invest in the middle of a less good level influenced by various factors, including due to debt and profit. Financial statements are a proof of the companies performance. Searching for these factors is done by analyzing financial ratios related to debt and profits. The purpose of this research is analyze whether DER and EPS have a partial and simultaneous effect on stock prices. The population are all coal mining subsector companies listed on the Indonesia Stock Exchange (BEI) in the period 2014-2019 with a sample of 10 companies. This research is quantitative with purposive sampling technique. The data used are financial statements published by the Indonesia Stock Exchange (BEI) and then processed using SPSS for Windows 25. The results of the research get that partially DER has no effect on stock prices while EPS has an effect on stock prices. Simultaneously the DER and EPS have effects together on stock prices. Based on the results of DER and EPS with regression models, the variables have a strong influence on stock prices with determination were 37%. The biggest influence was contributed is EPS by 31% and then DER by 6%.]]>
<![CDATA[Pengaruh Penjualan Dan Harga Pokok Penjualan Terhadap Laba Bersih ]]>
<![CDATA[Denisa Nurazhari]]>;
<![CDATA[Dailibas Dailibas]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31539/costing.v4i2.1663
<![CDATA[The problems raised in this study are: analyzing, analyzing and analyzing the analysis and sales and cost of goods sold to net income. The listed companies in the cigarette manufacturing sub-sector were IDX 2011-2019. The number of samples taken were 4 (three) cigarette sub-sector companies from 5 cigarette company populations that had published complete annual financial reports during the study period. The sampling technique used was purposive sampling. This thesis is expected to contribute to the development of accounting, especially financial accounting. The research method used is descriptive quantitative method verivicative with multiple linear regression analysis. Based on the results of data analysis, the results were obtained; Sales have a significant positive effect on net income. And the Sales Price in a partial test has a negative effect on net income, on the same or simultaneous test, Sales and COGS are known to have a significant effect on Net Income. Keywords: Sales, COGS, Net Income,]]>
<![CDATA[Pengaruh Return On Asset dan Net Profit Margin Terhadap Harga Saham ]]>
<![CDATA[Abdul Hamid]]>;
<![CDATA[Dailibas Dailibas]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31539/costing.v4i2.1664
<![CDATA[In the last few years, the national automotive industry has shown fairly attractive developments that are in great demand. This study aims to examine the effect of ROA and NPM on stock prices in automotive and component manufacturing companies listed on the IDX for the 2014-2019 period. The sample in this study there were 5 companies from 13 companies as a population, sampling using purposive sampling, so that the number of samples studied was 30 data for 6 years. The research method used is descriptive quantitative research methods. Based on the results of the research conducted, the authors concluded with the t test and f test, namely: ROA has a negative effect on stock prices, NPM has a positive effect on stock prices. Simultaneously ROA and NPM have an effect on stock prices. Based on this research, it is known that the stock price can be described as 53.3% by ROA and NPM and there are still 46.7% other factors outside the independent variables in this study that can describe the stock price. Keywords: ROA, NPM, Stock Price.]]>
<![CDATA[Pengaruh NPL dan CAR terhadap ROE pada Bank Swasta ]]>
<![CDATA[Devi Rositasari]]>;
<![CDATA[Dailibas Dailibas]]>
<![CDATA[ Jurnal Ekonomi Vol 31 No 01 (2022): [Jurnal STEI Ekonomi - JEMI] Vol. 31 No. 01 (Juni 2022) ]]>
Publisher : <![CDATA[Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36406/jemi.v31i01.610
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh NPL dan CAR terhadap ROE pada Bank Swasta periode 2016-2021 yang diperoleh dari masing-masing bank. Metode yang digunakan adalah analisis regresi linier berganda dengan menggunakan program SPSS versi 25. Hasil penelitian ini secara parsial menujukkan bahwa NPL berpengaruh negative terhadap return on equity, sedangkan CAR berpengaruh positif terhadap return on equity. Secara simultan NPL dan CAR berpengaruh positif terhadap return on equity.]]>
<![CDATA[Analisis Manajemen Risiko Pada Proyek Pembangunan dan Penjualan Apartemen ]]>
<![CDATA[Nanda Ayu Yuliani]]>;
<![CDATA[Dailibas Dailibas]]>
<![CDATA[ Jurnal Ilmiah Wahana Pendidikan Vol 8 No 22 (2022): Jurnal Ilmiah Wahana Pendidikan ]]>
Publisher : <![CDATA[Peneliti.net ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (335.19 KB)
|
DOI: 10.5281/zenodo.7339146
<![CDATA[Apartment development is one solution to the problem of limited residential land that is increasing, especially in some large cities have land limitation problems. The purpose of this study is to identify the risks that may occur in the construction and sale of apartment projects. The amount of risk that occurs is caused by companies that are not careful in analyzing aspects of risk that occur if the project is developed citing internal factors to external factors. Furthermore, this study analyzes the development of the project to avoid risks that may occur, ranging from the development of project development to sales. In the sale of this apartment is done using SWOT analysis that is useful to find out the strengths, weaknesses, threats, and opportunities of apartment sales. Then the results obtained can be continued well. According to the strength and opportunity of the strategic location of apartment development in sales, more marketing strategies that will achieve sales targets.]]>
<![CDATA[Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Di Bursa Efek Indonesia (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2019-2021) ]]>
<![CDATA[Shofia Alifa Hamidah]]>;
<![CDATA[Dailibas Dailibas]]>
<![CDATA[ Jurnal Ilmiah Wahana Pendidikan Vol 8 No 23 (2022): Jurnal Ilmiah Wahana Pendidikan ]]>
Publisher : <![CDATA[Peneliti.net ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (163.169 KB)
|
DOI: 10.5281/zenodo.7421786
<![CDATA[One independent variable, namely financial performance, is used in this study, as well as one dependent variable (firm value) and two moderating variables (and good corporate governance. The purpose of this research is to identify and analyze the effect of financial performance on firm value with dividend policy as a moderating variable.This study took a sample of 10 manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 to 2020 using the purposive sampling method.The research hypothesis was tested using multiple analysis techniques and moderated regression analysis, with the SPSS (Statistical Product and Service Solutions The results of the study show that: 1) liquidity has no significant effect on firm value, 2) dividend policy is not able to significantly moderate the effect of liquidity on firm value, 3) leverage has no significant negative effect n on firm value, 4) dividend policy is not able to significantly moderate the effect of leverage on firm value, 5) Profitability has a significant positive effect on firm value, 6) dividend policy is not able to significantly moderate the effect of profitability on firm value.]]>
