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All Journal The Indonesian Accounting Review Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Bisnis, Manajemen, dan Informatika Jurnal Ilmiah Ekonomi Islam Sinkron : Jurnal dan Penelitian Teknik Informatika Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Journal of Economic, Bussines and Accounting (COSTING) AFEBI Economic and Finance Review Jurnal Pengabdian Masyarakat MIPA dan Pendidikan MIPA Assets: Jurnal Akuntansi dan Pendidikan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Sosio e-kons Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal EQIEN - JURNAL EKONOMI DAN BISNIS Inovasi : Jurnal Politik dan Kebijakan Business Innovation and Entrepreneurship Journal Bilancia : Jurnal Ilmiah Akuntansi Jurnal Pendidikan dan Konseling ACCOUNTHIK : Journal of Accounting and Finance Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Jurnal Ilmiah Wahana Pendidikan JRAM (Jurnal Riset Akuntansi Multiparadigma) Journal of Economic, Business and Engineering (JEBE) INOVASI: Jurnal Politik dan Kebijakan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Multidisciplinary Indonesian Center Journal Jurnal Ekonomi, Manajemen, Akuntansi Balance: Jurnal Ekonomi Jurnal Pengabdian Indonesia
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Pengaruh Kinerja Keuangan Daerah Terhadap Kemiskinan: Studi Kasus Kabupaten/Kota di Provinsi Sulawesi Tengah Sri Suartini
Inovasi Vol 17 No 2 (2020): JURNAL INOVASI VOL. 17 NO. 2 OKTOBER 2020
Publisher : Badan Penelitian dan Pengembangan Provinsi Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33626/inovasi.v17i2.230

Abstract

The distribution of authority to the Regions in managing their regional finances through the implementation of regional autonomy policies expected one of them to encourage the acceleration of poverty reduction. Central Sulawesi Province is one of the provinces that has a high poverty rate. The research aimed to analyze the impact of regional financial performance on poverty levels in various regencies and municipals in Central Sulawesi Province. The analytical method used the econometrics method of panel data analysis. The results indicated that regional financial performance in various regencies and municipals in Central Sulawesi Province did not significantly influence poverty reduction in the region. We suspected that one of them caused by the low ability of regencies and municipals governments in exploring the financial potential of their regions. It was necessary to increase the creativity of regencies and municipals governments in South Sulawesi Province in exploring regional financial resources, including through reforms in the area of taxes and retributions. Besides, regencies and municipals governments of South Sulawesi Province needed to increase alignments, especially in terms of the budget for poverty alleviation programs.
Pengaruh Return On Asset, Return On Equity dan Net Profit Margin Terhadap Harga Saham Daniel Ramos Simbolon; Sri Suartini
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.1556

Abstract

In an era of globalization like this, the growing public interest in automotive and components in Indonesia, companies should carry out better corporate governance to face competition. This study aims to examine the effect of ROA, ROE, and NPM on stock prices in automotive and component manufacturing companies listed on the IDX for the 2014-2019 period. Sampling using purposive sampling and obtained 5 automotive subsector companies and components from 13 automotive subsector companies and components as samples. So that the number of samples studied is 30 data for 6 years. The research method used is quantitative research methods with descriptive and verification approaches. Based on the results of research conducted by the author using SPSS 20, it can be concluded with the t test and f test, namely: ROA has a negative effect on stock prices, ROE has no effect on stock prices, NPM has a positive effect on stock prices. Simultaneously ROA, ROE and NPM have an effect on stock prices. Based on the determinant coefficient test, it was found that the independent variable affected the dependent by 55.7% and there were still 44.3% other factors outside the independent variable in this study. Keywords: ROA, ROE, NPM, Stock Price.
Pengaruh Current Ratio (CR) Dan Debt To Asset Ratio (DAR) Terhadap Return On Asset (ROA) Cindy Febrianti; Sri Suartini
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.1661

Abstract

One way to look at a company's financial health is by using financial ratios. This study aims to determine and analyze the effect of Current Ratio (CR), Dept to Asset Ratio (DAR) on Return On Assets (ROA). The research population used is all plastic and packaging companies listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. The research sample consisted of 9 companies selected using purposive sampling method from 14 companies obtained from the website of the Indonesia Stock Exchange (BEI) and the sites of the sample companies. The hypothesis testing method used is multiple linear regression analysis. The results showed that Current Ratio (CR) has an effect on Return On Assets (ROA). And Dept to Asset Ratio (DAR) has no effect on Return On Assets (ROA). Keywords: Current Ratio, Debt to Assets Ratio, Asset Returns
Pengaruh Struktur Modal, Profitabilitas, Dan Kebijakan Dividen Terhadap Nilai Perusahaan Nur Eka Desniati; Sri Suartini
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.2045

Abstract

Business competition in indonesia very tight make company to sho the best value of company The purpose of thi research is to analyzing the effect of capital structure, profitability, and Dividend Policy on Firm value. The sample research is a companies listed on the indonesia stock Exchange on period of 2014-2018. The type of data used is secondary data. The sampling technique used purposive sampling method. Analitycal technique used are the multiple regression anaysis with a significance level a=5%. The result of this research indicates that variabel capital structure has a positive and significant effect on firm value. profitability has a positive and significant effect on firm value. Dividend Policy has a positive and significant effect on firm value.simultaneousl capital stucture, profitability, Dividen policy, on Firm value by 78,1% and the rest was influenced by other variables. Keywords: Capital Structure, Profitability, Dividen policy, Firm value
Pengaruh PBV, NPM Dan Mvaterhadap Return Saham pada Perusahaan Sub Sektor Properti dan Real Estate di Bursa Efek Indonesia Periode 2015-2018 nur komalasari; Sri Suartini
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2315

Abstract

This study aims to analyze the effect of Price to Book Value, Net Profit Margin and Market Value Added on stock return in real estate and property su-sector companies on the Indonesia Stock Exchange 2015 – 2018. The sample used is 17 companies of property and real-estate listed on the Indonesia Stock Exchange from 2015 to 2018. Observations using purposive sampling technique as a sampling method. The data used are secondary data and the analysis method used is the classical assumption test, multiple linear regression analysis, the coefficient of determination, the f test and t test. This study uses the assistance of the SPSS version 20.0 program in data processing. The results showed that only the variables Price to Book Value, Net Profit Margin and Market Value Added either simultaneously or partially had no effect on stock returns. These results indicate that Price to Book Value, Net Profit Margin and Market Value Added cannot be used as an inside mold determine the investment strategy of investing their shares in capital market. Keywords : Price to Book Value, Net Profit Margin, Market Value Added, Stock Return.
The Pengaruh Rasio Kecukupan Modal, Resiko Kredit, Profitabilitas Dan Likuditas Terhadap Financial Distress Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2016 – 2020 Eddo Mochammad Kareem; Didit Supriyadi; Sri Suartini
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i2.3374

Abstract

This study aims to determine and analyze the effect of financial performance in the form of banking ratios CAR, NPL, ROA, ROE and LDR on financial distress in banking companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample used in this study were 32 banking companies listed on the Indonesia Stock Exchange. The data analysis method used is descriptive statistical method and multiple linear regression method for panel data. The results of this study indicate that CAR, NPL, ROA, ROE and LDR simultaneously have a significant effect on Financial Distress. While partially CAR and ROA have a significant positive effect on Financial Distress in banking companies listed on the Indonesia Stock Exchange, while NPL, ROE and LDR have no effect on Financial Distress in banking companies listed on the Indonesia Stock Exchange 2016-2020. Keywords: CAR, NPL, ROA, ROE, LDR, Financial Distress
Determinants of Corporate Value (Empirical Studies of Manufacturing Sector 2012-2015 BEJ) Sri Suartini; Suparno Padikromo
AFEBI Economic and Finance Review Vol 2, No 2 (2017)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.927 KB) | DOI: 10.47312/aefr.v2i02.94

Abstract

The study aims to conduct analysis themselves and provide empirical evidence that independent variable Managerial Ownership, ownership of Instisusional both partian or simultaneous effect on the value of the Corporation. This research uses the approach of kuantitative with a sample of 50 manufacturing companies registered in BEI during 2012-2015 with purposive sampling method. Then technical data analysis done with test statiistik using multiple regression. Research results showed variable Managerial Ownership and Institutional Ownership affect the value of the company. This finding is interesting that increased value of the company's success depends on the ability of the company to the maximum resources to empower and implement company policies that have been defined not by a factor of incentive Manager and supervision of instituonal.JEL Classification: G10, G17, G32Keywords: Institutional Ownership, Managerial Ownership, The Value of The Company
THE EFFECT OF NON PERFORMING FINANCING, FINANCING TO DEPOSIT RATIO AND OPERATING EXPENSE TO OPERATING INCOME RATIO (BOPO) TO PROFITABILITY Sri Suartini; Hari Sulistiyo; Wahyuni Indrianti
AFEBI Economic and Finance Review Vol 3, No 2 (2018)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (515.005 KB) | DOI: 10.47312/aefr.v3i02.207

Abstract

The issues raised in this study are: to determine, explain and analyze profitability, Non Perfroming Loan, Financing to Deposit Ratio and Operating Expense to Operating Income in Bank of sharia and the partial effect and simultaneous of NPF, FDR and Operating Expense to Operating Income ratio  to Profitability Bank of sharia Period 2014 -2016.The number of samples taken 12 Bank of sharia in the study period with saturated sampling technique. This research expected to contribute and to the development of the field of accounting, especially financial accounting. The research methods used by the author in this study, using descriptive and verification, the results showed conclusions are: NPF has no effect on profitability because of the results of calculations performed tcount smaller than ttabel. FDR has not effect on profitability because of the results of calculations performed tcount smaller than ttabel. Partially Operating Expense to Operating Income has significant negative effect on profitability. Operating Expense to Operating Income is the most influential variable among other variables on profitability. The effect of simultaneous NPF, FDR and Operating Expense to Operating Income on profitability  of 75.8% while the remaining 24.2% is the influence of other factors not examined. We can conclude that NPF, FDR and ROA simultaneously positive and significant impact on profitability Bank of sharia in the study period.JEL Classification: G10, G12, G21Keywords: FDR, NPF, Profitability, ROA
Pengaruh Dana Pihak Ketiga Terhadap Laba Pada Bank BNI Syariah Periode 2011-2020 Eddo Mochammad Kareem; Didit Supriyadi; Sri Suartini
Jurnal Inovasi Bisnis dan Kewirausahaan Vol 4 No 3 (2022): Business Innovation and Entrepreneurship Journal (August)
Publisher : Entrepreneurship Faculty, Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.594 KB) | DOI: 10.35899/biej.v4i3.380

Abstract

Bank BNI Syariah as a financial institution continues to strive to create profits from each of its customers' financial transactions. This study aims to find out how third party funds and profits and the effect of third party funds on BNI Syariah bank profits. This study uses a quantitative approach, using secondary data in the form of BNI Syariah financial statement data for the period 2011 to 2020. The third party fund variable is the independent variable while profit is the dependent variable. Data analysis used simple linear regression analysis method. The results showed that third party funds and profits of Bank BNI Syariah for the period 2011 - 2020 fluctuated. While the overall results of the research analysis show that third party funds have a significant effect on BNI Syariah profits by 25.50%. This is evidenced by the results obtained based on hypothesis testing with a significant level at = 0.05 with sig. 0.007 < 0.05. So that the third party funds variable that has increased will increase the profit of BNI Syariah banks. Bank BNI Syariah sebagai lembaga keuangan terus berupaya menciptakan laba dari setiap transaksi keuangan nasabahnya. Penelitian ini bertujuan untuk mengetahui bagaimana dana pihak ketiga dan laba serta pengaruh dana pihak ketiga terhadap laba bank BNI Syariah. Penelitian ini menggunakan pendekatan kuantitatif, dengan menggunakan data sekunder berupa data laporan keuangan BNI Syariah periode 2011 sampai 2020. Variabel dana pihak ketiga sebagai variabel bebas sedangkan laba sebagai variabel terikat. Analisis data menggunakan metode analisis regresi linier sederhana. Hasil penelitian menunjukkan bahwa dana pihak ketiga dan laba Bank BNI Syariah periode 2011 – 2020 mengalami fluktuatif. Sedangkan secara keseluruhan hasil analisis penelitian menunjukan bahwa dana pihak ketiga berpengaruh secara signifikan terhadap laba BNI Syariah sebesar 25,50%. Hal ini dibuktikan dengan hasil yang diperoleh berdasarkan pengujian hipotesis dengan tingkat signifikan pada α = 0,05 dengan sig. 0,007 < 0,05. Sehingga variabel dana pihak ketiga yang mengalami kenaikan akan meningkatkan laba bank BNI Syariah.
Profitabilitas dan Solvabilitas Terhadap Tax Avoidance pada Perusahaan Subsektor Makanan dan Minuman Periode 2016-2020 Aura Diva Azzahra; Nanu Hasanuh; Sri Suartini; Hari Sulistiyo
Sosio e-Kons Vol 14, No 2 (2022): Sosio e-Kons
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/sosioekons.v14i2.12994

Abstract

Perpajakan sebagai beban yang harus ditanggung oleh perusahaan yang mengurangi laba perusahaan. Kinerja perusahaan dalam mengelola hutang ini dapat berfungsi untuk memberikan pembiayaan terhadap pengeluaran perusahaan dan laba dapat berfungsi untuk meningkatkan modal serta mengantisipasi potensi kerugian. Sedangkan penghindaran pajak ialah usaha untuk memperkecil nilai pembayaran pajak yang dilakukan oleh wajib pajak pada batas cakupan ketetapan perundang-undangan perpajakan. Hal ini dilakukan dengan menggunakan beberapa kelemahan pada undang-undang guna mengurangi beban pajak perusahaan. Penelitian ini bertujuan untuk meninjau kinerja profitabilitas dan solvabilitas perusahaan. Untuk menganalisis pengaruh Profitabilitas digunakan proksi Return On Asset (ROA) dan Solvabilitas dengan proksi Debt to Equity Ratio (DER) terhadap penghindaran pajak dengan proksi Effective Cash Rate (ETR). Penelitian ini memiliki populasi perusahaan subsektor makanan dan minuman yang terdaftar di BEI pada periode 2016-2020 dan pengambilan sampel menggunakan kriteria purposive sampling yaitu (a) perusahaan memiliki data lengkap selama perioode 2016-2020; (b) perusahaan mengalami positif laba selama periode 2016-2020; (c) laporan keuangan perusahaan disajikan dengan menggunakan mata uang Rupiah. serta penelitian ini menggunakan teknik uji analisa regresi linier berganda pada 12 perusahaan subsektor makanan dan minuman yang terdaftar di BEI pada periode 2016-2020 untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa profitabilitas dan solvabilitas tidak memiliki pengaruh terhadap penghindaran pajak.